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After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

This article develops an innovative multidisciplinary conceptual framework in the field of refugee entrepreneurship by combining the theory of mixed embeddedness with the concepts of intersectionality and agency. Focusing on the phenomenon of refugee entrepreneurship, this conceptual framework addresses the following questions: how is entrepreneurship informed by the various intersectional positions of refugees? And how do refugees exert their agency based on these intersecting identities?

By revising the mixed embeddedness approach and combining it with an intersectional approach, this study aims to develop a multidimensional conceptual framework.

This research illustrates how the intersectional positions of refugees impact their entrepreneurial motivations, resources and strategies. The authors' findings show that refugee entrepreneurship not only contributes to the economic independence of refugees in new societies but also creates opportunities for refugees to exert their agency.

This conceptual framework can be applied in empirical research and accordingly contributes to refugee entrepreneurship studies and intersectionality theory.

The purpose of the paper is to afford a comprehensive conceptualization and operationalization of the construct of talent management through an inclusive exploration of conceptual clarifications for existing confusions while developing a complete measuring instrument.

The archival method was adopted together with a systematic review based on Khan et al.’s (2003) five steps of systematic literature review. The systematic review has encircled published research articles between 1982 and 2023 in the human resource management (HRM) arena. A total of 130 articles were initially scrutinized, and 106 were systematically reviewed to conceptualize, operationalize and explore clarifications for confusions and instrument development for talent management.

This study explored conceptual clarifications for existing confusions towards talent management while recognizing definitions that come under the main philosophical schools for the underlying concept of talent. A novel practical definition has been established for talent management while recognizing dimensions, and then certain elements. A comprehensive instrument has been developed to measure talent management.

This study is limited to instrument development in measuring talent management; nevertheless, there is an enormous scope for using the instrument to empirically measure talent management through organizational and employees perspectives linked to diverse global contexts in future studies.

The developed comprehensive instrument is a vibrant contribution to future investigations related to empirically measuring talent management associated with organizational and employee perspectives related to diverse global contexts in winning “war for talent.” This study endows a significant input to the whole frame of HRM knowledge as it resolves existing conceptual ambiguities towards talent management while defining and operationalizing it.

The primary objective of this research is to conceptualize the integration of enterprise risk management (ERM) as a mechanism to enhance the connection between corporate sustainability (CS) reporting and financial performance. This study suggests that future researchers should validate the proposed conceptualization by conducting a comprehensive content analysis of sustainability reports of Malaysian oil and gas companies. This analysis will allow for the collection of pertinent data regarding CS reporting and ERM implementation. The present study takes a comprehensive approach by integrating legitimacy, stakeholder, and resource-based view (RBV) theories, proposing a robust conceptual design that emphasizes the role of ERM in the connection between CS reporting and firm performance. Drawing on theoretical foundations, this study proposes that CS reporting will have a direct effect on financial performance. Moreover, the integration of ERM serves to strengthen the nexus between CS reporting and financial performance. This study offers valuable insights for stakeholders in the oil and gas sector by providing strategic guidance to enhance financial performance not only through CS reporting but also by implementing ERM. Moreover, the framework proposed in this study is expected to bring tangible and intangible benefits to corporations, including reducing information asymmetry, improving the quality of disclosure, and creating value within the field of CS. The proposed conceptual framework holds great significance as it enhances the applicability of legitimacy, stakeholder, and RBV theories, while also creating value for stakeholders through CS reporting and the adoption of risk management practices to enhance financial performance.

This study aims to fill various gaps detected in the literature on mass prestige (hereafter referred to as masstige) theory. The originality of the work stems from the multidimensional application of Paul’s (2015) model, the introduction of brand addiction as a construct from the consumer-brand relationship (CBR) theory within the context of wines and the exploration of a new and less studied sector in masstige strategies.

A structured questionnaire was distributed to collect data from masstige wine brand buyers in Portugal, of whom 166 completed the questionnaire correctly. A conceptual model was developed and tested using partial least squares structural equation modelling.

The findings include that only two dimensions of Paul’s (2015) masstige scale affect brand addiction: brand knowledge and excitement and status. Brand addiction has a positive effect on brand loyalty and electronic word of mouth (eWOM), and brand loyalty has a positive impact on eWOM. Theoretical and managerial implications were explored.

This research added a CBR perspective to masstige theory and applied masstige theory to wine brands for the first time. These three distinctive aspects collectively contribute to the novelty and significance of the research, opening up exciting possibilities for future investigations and providing a valuable contribution to the academic community and the wine industry alike.

The general data protection regulation (GDPR) was designed to address privacy challenges posed by globalisation and rapid technological advancements; however, its implementation has also introduced new hurdles for companies. This study aims to analyse and synthesise the existing literature that focuses on challenges of GDPR implementation in business enterprises, while also outlining the directions for future research.

The methodology of this review follows the preferred reporting items for systematic reviews and meta-analysis guidelines. It uses an extensive search strategy across Scopus and Web of Science databases, rigorously applying inclusion and exclusion criteria, yielding a detailed analysis of 16 selected studies that concentrate on GDPR implementation challenges in business organisations.

The findings indicate a predominant use of conceptual study methodologies in prior research, often limited to specific countries and technology-driven sectors. There is also an inclination towards exploring GDPR challenges within small and medium enterprises, while larger enterprises remain comparatively unexplored. Additionally, further investigation is needed to understand the implications of emerging technologies on GDPR compliance.

This study’s limitations include reliance of the search strategy on two databases, potential exclusion of relevant research, limited existing literature on GDPR implementation challenges in business context and possible influence of diverse methodologies and contexts of previous studies on generalisability of the findings.

The originality of this review lies in its exclusive focus on analysing GDPR implementation challenges within the business context, coupled with a fresh categorisation of these challenges into technical, legal, organisational, and regulatory dimensions.

This paper aims to further our understanding of policy–practice gaps in organizations from an organizational learning perspective. The authors conceptualize and analyze policy–practice gaps in terms of what they label the dual challenge of organizational learning, i.e. the organizational tasks of both adapting ongoing practices to prescribed policy demands and adapting the policy itself to the needs of practice. Specifically, the authors address how this dual challenge can be understood in terms of organizational learning and how an organization can be managed to successfully resolve the dual learning challenge and, thereby, bridge policy–practice gaps in organizations.

This paper draws on existing literature to explore the gap between policy and practice. Through a synthesis of theories and an illustrative practical example, this paper highlights key conceptual underpinnings.

In the analysis of the dual challenge of organizational learning, this study provides a conceptual framework that emphasizes the important role of tensions and contradictions between policy and practice and their role as drivers of organizational learning. To bridge policy–practice gaps in organizations, this paper proposes five key principles that aim to resolve the dual challenge and accommodate both deployment and discovery in organizations.

Because this is a conceptual study, empirical research is called for to explore further and test the findings and conclusions of the study. Several avenues of possible future research are proposed.

This paper primarily contributes by introducing and elaborating on a conceptual framework that offers novel perspectives on the dual challenges of facilitating both discovery and deployment processes within organizations.

Quality failures in grid infrastructure construction would cause large-scale collapses in power supply and additional expenditures by reworks and repairs. Learning from quality failures (LFQF) extracts experience from previous quality events and converts them into preventive measures to reduce or eliminate future construction quality issues. This study aims to investigate the influence factors of LFQF in the construction of grid infrastructure.

The related factors of LFQF, including quality management (QM) practices, quality rectification, and individual learning, were identified by reviewing literature about organizational learning and extracting experience from previous failures. A questionnaire survey was distributed to the grid companies in North, Northeast, Northwest, East, Central, and Southwest China. 381 valid responses collected and analyzed using structural equation modeling (SEM) to test the influence of these factors on LFQF.

The SEM results support that QM practices positively affect individual learning and LFQF. Quality rectification indirectly impacts LFQF via individual learning, while the results did not support the direct link between quality rectification and LFQF.

The findings strengthen practical insights into extracting experience from poor-quality issues and continuous improvement. The contributory factors of LFQF found in this study benefit the practitioners by taking effective measures to enhance organizational learning capability and improve the long-term construction quality performance in the grid infrastructure industry.

Existing research about the application of LFQF still stays at the explorative and conceptual stage. This study investigates the related factors of LFQF, including QM practices, quality rectification, and individual learning, extending the model development of learning from failures (LFF) in construction QM.

The primary objective of this investigation was to explore how employees’ utilization of social media for work-related purposes impacts their service innovation behavior, both directly and through the intermediary mechanisms of knowledge management and employees’ risk-taking.

In developing its conceptual framework, this study has drawn upon the stimulus-organism-response (SOR) theory. To test its hypotheses, this study has surveyed 241 financial analysts from ten Iranian financial companies and has employed variance-based structural equation modeling (specifically, PLS-SEM) with the assistance of “WarpPLS 8.0 software.”

The findings revealed that employees’ work-related use of social media positively influences their service innovation behavior using knowledge management, encompassing knowledge sharing and acquisition capability as well as employee risk-taking. However, this influence is not directly significant.

To the best of our knowledge, this study marks the first instance in which the effect of work-related use of social media on employee service innovation behavior directly and through the mediating roles of knowledge management and risk-taking has been investigated through the lens of the SOR paradigm, especially in the financial sector.

In the evolving landscape of global remittances, this study systematically explores cryptocurrency's transformative impact on remittance services through a comprehensive literature review and bibliometric analysis.

Through meticulous PRISMA-guided analysis, the research identifies cryptocurrency technology as a pivotal force in enhancing remittance efficiency, reducing costs and broadening access contributing significantly to financial inclusion.

Findings revealed that cryptocurrency technology could significantly enhance remittance services, offering improved efficiency, reduced costs and increased accessibility. This suggests a transformative potential for financial inclusion, presenting a compelling case for broader adoption and regulatory support to leverage these benefits effectively.

By integrating recent research, this work underlines the urgent need for broader adoption and regulatory support to leverage these benefits effectively. It offers novel insights for institutions and policymakers, highlighting the potential for technology adoption in remittances to enhance financial inclusivity.

More cryptocurrency studies are needed to concentrate on remittance markets. Thus, this investigation constitutes a unique addition to the field. Additional investigation in this domain presents significant possibilities for future exploration and progress.