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This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

The success of construction projects can be indicated by measuring their performance. For effective project performance (PP), the successful execution of a construction projects is very important. A systematic review of the literature on performance areas and performance assessment models was undertaken. The purpose of this paper is to develop a mathematical formulation for construction PP areas to suit the Indian context by modifying the current project quarterback rating (PQR) model.

Based on the literature, the PQR model has not been validated for suitability in the Indian context. To validate the PQR model and modify the same for the Indian context, a survey instrument was used to collect data on performance areas and a multivariate data analysis technique was carried out to develop a modified model. Delphi technique was used to assign the weights for each performance metric in performance areas.

This study concluded the importance of three additional performance areas, namely, productivity, stakeholder satisfaction and environment for assessing PP for Indian construction projects. It also identified the interrelationship between the performance areas and the PP.

The developed modified PQR model (MPQR) will guide the concerned stakeholders to take corrective actions for improving the performance of construction projects.

The MPQR proposed in this paper covers ten areas and is a comprehensive single score that can be used to benchmark and compare performance over different projects to achieve continuous improvement.

The purpose of this paper is to investigate the influence of employees’ trait rumination on the variability of their state rumination and the continuing influence on their negative affect at home.

A time-lagged experience sampling method was used for the data collection from full-time employees in the hotel industry. The hypotheses were tested with multilevel modeling using a random coefficient modeling approach.

Hotel employees who are high in trait rumination generally show high levels of state rumination and greater within-person variability in state rumination over time. Additionally, the negative effects of workplace state rumination can last until employees come home and the next day before going to work. Furthermore, employees who are high in trait rumination are more likely to be influenced by state rumination, as they experience more negative affect after arriving home.

Rumination has been shown to decrease hotel employee overall well-being. The findings of this study provide suggestions for remedial measures that can be taken by hotel organizations to help employees address ruminative thinking.

Drawing on response styles and work/family border theories, this study contributes to the rumination literature by considering both trait rumination and state rumination in a broader context. For a comprehensive understanding of the dynamic temporal characteristics of state rumination, this study considers the net intraindividual variability of state rumination as the outcome of trait rumination.

The debate on digitalization in the public relations (PR) literature has fragmented considerably over the past decade because of its focus on upcoming media-technological innovations, required professional skills and management concepts. Yet the field has difficulties in developing an integrative perspective on the implications of digitalization as a broader socio-technological transformation with a balanced consideration of prospects and risks.

This paper proposes an integrative perspective that focuses more on the enduring imaginaries of how digitalization can transform society for better or worse. It traces the historical roots of five imaginaries of digitalization, which have already emerged over the past century yet have experienced a significant revival and popularization in the current debate. Based on these five imaginaries, the authors performed a narrative literature review of the digitalization debate in 10 leading PR journals from 2010 to 2022.

The five imaginaries allow for a systematization of the fragmented digitalization debate in the field, reconstructing recurrent narratives, prospects and risks.

The originality of this contribution lies in its reconstructive approach, tracing societal imaginaries of digitalization and their impact on the current disciplinary debate. This approach provides context for a balanced assessment of and engagement with upcoming, increasingly fragmented digital advancements in PR research and practice.

This study aims to understand the reasons for individuals switching from traditional banks to Internet-only banks and examine how switching intentions differ between Generation X and Generation Z. Notably, Generation Z, being digital natives, exhibits distinct characteristics compared to Generation X, who often referred to as digital immigrants. Given the technology-driven nature of Internet-only banks, a multi-group analysis between these two generations was conducted.

This study utilizes Bansal’s push–pull–mooring model as a framework to analyze switching intention. The study collected survey data from 383 Korean participants, consisting of 198 participants from Generation Z and 185 participants from Generation X.

The findings indicate that low satisfaction and discomfort are factors that push people to leave traditional banks. Specifically, Generation Z shows a significantly higher inclination to leave traditional banks due to discomfort. On the other hand, relative advantage, compatibility, observability and trialability are factors that pull people to switch to Internet-only banks. Generation X is more likely to consider adopting Internet-only banks when compatibility is high and complexity is low.

This study is the first to explore unique motivators for Generation Z, such as their discomfort with interpersonal interactions in the retail banking sector. These findings challenge earlier research emphasizing human interaction’s importance in technology adoption, offering insights into their future adoption of contactless services.

Grounded on trait activation and social learning theories, this study aims to examine the effects of bottom-line mentality (BLM) and perceived abusive supervisory behaviour on proactive employee work behaviour and employee bottom-line mentality (EBLM) in micro-, small- and medium-sized enterprises (MSMEs) in Ghana. The moderating effects of relational attachment on how abusive supervisory behaviour relates to employee proactive work behaviour (PWB) and BLM were examined.

The study was based on a quantitative approach. An online questionnaire was used in a cross-sectional survey to elicit data from 643 conveniently sampled employees. Structural equation modelling was used to analyse the data.

The results support the proposition that owner-manager bottom-line mentality (OMBLM) positively and significantly predicts abusive supervision. The findings also revealed that owner-manager abusive supervisory behaviour significantly predicts employee PWB and EBLM. While the moderating effect of relational attachment on the relationship between perceived owner-manager abusive supervisory behaviour and EBLM is positive and significant, its effect on perceived owner-manager abusive supervisory and proactive employee work behaviour relationship was positive but insignificant.

The authors studied owner-manager abusive supervisory behaviour to understand how OMBLM relates to proactive employee work behaviour and EBLM among MSMEs in Ghana. The study sets the tone to investigate further the impact of OMBLM and the functional effect of owner-manager abusive supervisory behaviour on manager–employee relationships and outcomes among MSMEs in emerging economies.

This paper reports results of an investigation into semi-urban Ghanaian university youths' attitude to digitized financial services (DFSs) and the determinants of their adoption decisions.

Quantitative cross-sectional research approach was used. Three hundred and seventy-five (375) university students were randomly selected from a semi-urban town in Ghana to test the applicability of technology acceptance model (TAM) within such a context. Structural equation modeling was employed to assess stated hypotheses.

The results indicate a high penetration of digital financial services among the students, which confirms the applicability of TAM for such studies. The results further suggest that DFS provides a pathway to financial inclusion and can stimulate small enterprise development and job creation in Ghana's semi-urban communities.

Hitherto, little academic attention has been given to digitization of financial services in semi-urban African towns. The study contributes to filling this research gap.

Several chaotic system-based encryption techniques have been presented in recent years to protect digital images using cryptography. The challenges of key distribution and administration make symmetric encryption difficult. The purpose of this paper is to address these concerns, the novel hybrid partial differential elliptical Rubik’s cube algorithm is developed in this study as an asymmetric image encryption approach. This novel algorithm generates a random weighted matrix, and uses the masking method on image pixels with Rubik’s cube principle. Security analysis has been conducted, it enhances and increases the reliability of the proposed algorithm against a variety of attacks including statistical and differential attacks.

In this light, a differential elliptical model is designed with two phases for image encryption and decryption. A modified image is achieved by rotating and mixing intensities of rows and columns with a masking matrix derived from the key generation technique using a unique approach based on the elliptic curve and Rubik’s cube principle.

To evaluate the security level, the proposed algorithm is tested with statistical and differential attacks on a different set of test images with peak signal-to-noise ratio, unified average changed intensity and number of pixel change rate performance metrics. These results proved that the proposed image encryption method is completely reliable and enhances image security during transmission.

The elliptic curve–based encryption is hard to break by hackers and adding a Rubik’s cube principle makes it even more complex and nearly impossible to decode. The proposed method provides reduced key size.

This study aims to explore the influence of perceived value, enjoyment and novelty of fast-food chains’ smart retailing technology (SRT) on Filipino consumers’ attitude and loyalty.

Purposive sampling was used in identifying the respondents (N = 343). The participants were composed of consumers of the leading fast-food chains in the Philippines, where SRT using self-service ordering kiosks is being implemented. The hypotheses were explored using partial least squares path modeling, and predictive-causal was the study’s research design.

The results reveal that, among the factors, perceived enjoyment substantially contributes to the formation of favorable consumers’ attitude toward SRT. Moreover, perceived value was found to have a moderate effect on attitude while perceived novelty showed small impact. In terms of consumers’ attitude and loyalty, the two variables were found to have large positive and significant relationship. The moderation analysis shows that consumers’ attitude toward SRT has medium indirect effect on the relationship between perceived enjoyment and loyalty, while there is small indirect influence on the links between perceived value and loyalty, and between perceived novelty and loyalty.

As more and more fast-food establishments are adopting the use of SRT via self-ordering kiosks, the present study is the only study in the Philippine context that explores how perceived value, enjoyment and novelty affect consumers’ attitude and loyalty.

Although cloud storage services can bring users valuable convenience, they can be technically complex and intrinsically insecure. Therefore, this research explores the concerns of academic users regarding cloud security and technical issues and how such problems may influence their continuous use in daily life.

This qualitative study used a semi-structured interview approach comprising six main open-ended questions to explore the information security and technical issues for the continuous use of cloud storage services by 20 undergraduate students in Hong Kong.

The analysis revealed cloud storage service users' major security and technical concerns, particularly synchronization and backup issues, were the most significant technical barrier to the continuing personal use of cloud storage services.

Existing literature has focused on how cloud computing services could bring benefits and security and privacy-related risks to organizations rather than security and technical issues of personal use, especially in the Asian academic context.