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In modern societies, consumer well-being is dependent on choices regarding complex services, such as investments, health care, insurance and lending. However, evaluating costs of such services is often difficult for consumers due to a combination of limited cognitive resources and complexity of the service. The purpose of this study is to empirically examine to what extent three specific consequences of complexity influence consumer tendencies to make mistakes when evaluating the costs (or price) of complex services.

Three studies were conducted (survey: n = 153, experiment: n = 332 and conjoint analysis: n = 225), all focusing on how consumers evaluate costs in the complex mutual fund setting.

The authors find that consumers struggle with estimating and using cost information in decision-making in the complex services setting. Consumers of complex services frequently underestimate the costs over the long-term, may see costs as a signal of service quality and are susceptible to influence from presentation formats when evaluating costs.

The study investigates mutual funds, which is one example of a complex service. In order to get a full picture of how consumers deal with costs in complex setting, future research needs to expand this focus to other types of complex services.

The results have implications for both marketers of complex services and policymakers. For marketers, this paper highlights that competing with a low-cost strategy may be difficult in the complex services setting as consumers may lack the ability to actually evaluate what they pay over the long term. For policymakers, increased simplification of prices may be an attractive option. However, it is important that this simplification is done in a way that increases the possibility to compare prices.

As complexity influences several aspects of decision-making, an understanding of how consumers evaluate costs in complex settings is dependent on taking a multidimensional research approach. This paper makes a novel contribution to the literature on pricing by showing that consumers struggle with multiple aspects when evaluating costs in complex contexts. Understanding these effects is important to policy, as well as to research on the cognitive value of simplicity that is currently gaining traction in marketing research.

Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.

We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.

We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.

From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.

Due to government policies, accreditation demands, competition, digital India reforms and National Education Policy (NEP) 2020, the need for electronic human resource management (e-HRM) has increased considerably in the Indian higher education (HE) sector, but the literature has revealed that the adoption of e-HRM practices in Indian HE institutions (HEIs) is still in its embryonic stage; therefore, the purpose of the current qualitative study is to explore the challenges and facilitators of e-HRM adoption in the Indian HE sector through interpretative phenomenological analysis (IPA).

The present study incorporates IPA, to capture the personal lived experiences of the HR executives employed in the Indian HEIs. Using purposive sampling, semi-structured interviews were conducted with the HR executives employed in Indian universities and institutions to know the perspectives on the adoption of e-HRM practices in Indian HEIs.

The study identified two superordinate themes, namely, challenges and facilitators of e-HRM adoption in the Indian HE sector. The superordinate theme “challenges” comprises eight sub-themes. Further, the theme “facilitators” consists of six subthemes.

The study has implications for the stakeholders of the HE sector, i.e. HR practitioners, top executives of the HE sector, government and HE regulators and other stakeholders of the HE sector.

This study has given deep insights into the challenges and facilitators in the adoption of e-HRM practices in the Indian HE sector, and to the best of the authors’ knowledge, no study till date has filled this knowledge gap through qualitative exploration using IPA.

This research aimed to explore the commonalities and differences in the type of information provided on corporate websites in relation to their employment brand equity.

Mixed methods of content analysis, ANOVA and regression analyses were employed to answer the research questions. The data were collected from multiple sources, including the websites of a sample of forty companies listed as the US Fortune 100 Best Companies to Work in 2012 and information presented on Fortune’s website as well.

Employment brand equity hardly showed any significant impact on either company’s job growth or reputation in the ranking as an “employer of choice”.

The results indicated some practices to make a company’s employment brand outstanding and how its web presence reflected its “brand” and presence for potential employees. They are useful for HR practitioners concerned with building an employee brand. For example, the more highly ranked companies in the Fortune 100 tend to provide more forms of online support related to employment opportunities.

Using brand equity theory from the marketing arena and applying this within the human resources management area, this study suggests that “employment brand equity” became a major factor that many companies and organizations should focus on to enhance their standing with job seekers, particularly talented ones. Nearly a decade before the COVID-19 pandemic, the best companies to work for in the US had paid attention to digitalization via websites and social media, to attract talent (and support employees).

With Industry 4.0 and the extensive rise of smart technologies, we are seeing remarkable transformations in work practices and workplaces. Scholars report the phenomenal progress of smart technologies. At the same time, we can hear the rhetoric emphasising their potential threats. This study focusses on how and where intelligent machines are leveraged in the workplace, how humans co-working with intelligent machines are affected and what they believe can be done to mitigate the risks of the increased use of intelligent machines.

We conducted in-depth interviews with 15 respondents working in various leadership capacities associated with intelligent machines and technologies. Using NVivo, we coded and churned out the themes from the qualitative data collected.

This study shows how intelligent machines are leveraged across different industries, ranging from chatbots, intelligent sensors, cognitive systems and computer vision to the replica of the entire human being. They are used end-to-end in the value chain, increasing productivity, complementing human workers’ skillsets and augmenting decisions made by human workers. Human workers experience a blend of positive and negative emotions whilst co-working with intelligent machines, which influences their job satisfaction level. Organisations adopt several anticipatory strategies, like transforming into a learning organisation, identifying futuristic technologies and upskilling their human workers, regularly conducting social learning events and designing accelerated career paths to embrace intelligent technologies.

This study seeks to understand the emotional and practical implications of the use of intelligent machines by humans and how both entities can integrate and complement each other. These insights can help organisations and employees understand what future workplaces and practices will look like and how to remain relevant in this transformation.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

This paper has a dual purpose. The first is to provide a thorough analysis of developments in international marketing in relation to the coronavirus disease 2019 (COVID-19) pandemic; the second is to capitalize on these developments to set an agenda for future research in the field of international marketing.

This paper zooms in on and reviews the 18 papers published in International Marketing Review’s (IMR) Special Issue on “Covid 19: advancing international marketing theory and guiding practice” (2023, volume 40, issue 5). It also integrates recent research at the intersection of international marketing and the COVID-19 pandemic.

The paper highlights five areas that embody significant contemporaneous changes brought about by the COVID-19 pandemic and affect international marketing practice. These include (1) shifts in consumer behavior, (2) digitalization and artificial intelligence, (3) disruptions in supply chains, (4) communication and corporate social responsibility (CSR), and (5) international dynamic marketing capabilities. In order to advance international marketing theory in relation to pandemics and other external crises, the paper establishes research directions for each of these areas.

The paper provides a novel and comprehensive categorization of fundamental shifts caused by the COVID-19 pandemic and lays out a research roadmap to advance research in the field of International Marketing (IM). Important implications for practice are also discussed.

Addressing workforce shortages in operations and supply chain management (OSCM) necessitates adaptive measures by both individuals and organizations, with a pivotal role played by Human Resources (HR). This impact pathway delves into how healthcare organizations can effectively manage workforce shortages, informed by HR practices. Through an in-depth understanding of healthcare organizations, the authors pinpoint challenges and concerns linked to workforce shortages. Pathways are proposed to stimulate future OSCM research and collaboration, leveraging innovative and creative methods from the HR field.

Data was collected from various representatives from healthcare organizations to explore how healthcare organizations for people with intellectual disabilities address the challenges stemming from contemporary workforce shortages.

Three pathways were outlined to address workforce shortages in healthcare supply chains, utilizing intellectual disability care as a representative example. These pathways comprise optimizing the potential of the current workforce, illustrating innovative HR practices for enhancing their performance, and proposing strategies for retaining these valuable workers.

Despite its potential, the HR domain remains relatively underdeveloped within OSCM research. The authors show how HR practices can potentially mitigate impending workforce shortages. While utilizing intellectual disability care as a representative example, this paper proposes that the impact pathways identified can be extended to various other healthcare settings.