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This study aims to assess National Health Service (NHS) decision-making protocols during the pandemic, with two primary objectives: (1) to establish whether decision-making protocols changed during the pandemic and (2) to evaluate if these changes could inform future decision-making strategies beyond the pandemic. By focusing on the shift from traditional to emergency decision-making processes, this research seeks to derive actionable insights for enhancing policy and practice in crisis conditions.

We employ a mixed-methods approach, gathering data through an online survey targeted at senior NHS decision-makers involved in the pandemic response. Our survey collected quantitative and qualitative data to assess changes in decision-making protocols. The analysis included statistical techniques to quantify changes and thematic analysis to explore their implications, providing a detailed understanding of decision-making adaptations during the crisis and their potential future impact.

Our findings clarify the role of the NHS values and constitution, which prioritize patient welfare, dignity and equitable access to healthcare, guiding all decision-making. During the pandemic, the urgency to respond swiftly necessitated modifications to these guiding principles. Traditional processes were adapted, allowing for more rapid decision-making while still aligning with the core values, effectively balancing immediate response needs with long-term healthcare commitments.

Our research contributes to decision-making under crisis conditions within a healthcare context and brings together a theoretical background which has accommodated the development of models and approaches that can be utilized by both service and manufacturing organizations. In addition, we have sought to bring together the importance of decision-making protocols under crisis conditions using observations from respondents who experienced decision-making at a senior level prior, during and beyond the period of the COVID-19 pandemic, which has assisted in the models developed in this paper. In addition, our empirical research demonstrates the importance that the values of the organization have upon decision-making and how such values need to be adjusted in the light of crisis operations.

Our research provides insightful observations relating to the pressures upon decision-making protocols under crisis conditions and provides senior decision-makers with an approach to realigning values to cope with unusual and highly pressurized operating environments. Notably, there is a clear requirement for decision-makers to communicate clearly to staff the need to temporarily alter the modus operandi to reflect crisis operations.

To the best of the authors’ knowledge, this is the first study to explore decision-making in the NHS during a pandemic and to clearly demonstrate how such decision-making needs to be adapted to reflect the nature and scope of delivering a complex healthcare service under crisis conditions.

Pressures from non-profit sport organizations’ (NPSOs) external environment influence governance structures and processes. Thus, this study explores the impact of external factors on NPSO board decision making.

Using a sample of six NPSO boards (two national, four provincial/territorial), data were collected via 36 observations, 18 interviews, and over 900 documents. A thematic analysis was conducted via NVivo 12.

Results identified two external factors impacting NPSO board decision making: the sport system structure and general environment conditions. External factors impacted NPSO board decision making in terms of duration, flow, interaction, and scrutiny.

Results demonstrate the need for NPSO boards to engage in boundary-spanning activities whereby external information sources from stakeholders are incorporated to make informed decisions. Practically, NPSO boards should harness virtual meetings to continue their operations while incorporating risk management analyses to assess threats and opportunities.

Due to the complexity and diversity of megaprojects, the architectural programming process often involves multiple stakeholders, making decision-making difficult and susceptible to subjective factors. This study aims to propose an architectural programming methodology system (APMS) for megaprojects based on group decision-making model to enhance the accuracy and transparency of decision-making, and to facilitate participation and integration among stakeholders. This method allows multiple interest groups to participate in decision-making, gathers various perspectives and opinions, thereby improving the quality and efficiency of architectural programming and promoting the smooth implementation of projects.

This study first clarifies the decision-making subjects, decision objects, and decision methods of APMS based on group decision-making theory and value-based architectural programming methods. Furthermore, the entropy weight method and fuzzy TOPSIS method are employed as calculation methods to comprehensively evaluate decision alternatives and derive optimal decision conclusions. The workflow of APMS consists of four stages: preparation, information, decision, and evaluation, ensuring the scientific and systematic of the decision-making process.

This study conducted field research and empirical analysis on a practical megaproject of a comprehensive transport hub to verify the effectiveness of APMS. The results show that, in terms of both short-distance and long-distance transportation modes, the decision-making results of APMS are largely consistent with the preliminary programming outcomes of the project. However, regarding transfer modes, the APMS decision-making results revealed certain discrepancies between the project's current status and the preliminary programming.

APMS addresses the shortcomings in decision accuracy and stakeholder participation and integration in the current field of architectural programming. It not only enhances stakeholder participation and interaction but also considers various opinions and interests comprehensively. Additionally, APMS has significant potential in optimizing project performance, accelerating project processes, and reducing resource waste.

This survey explores the application of real options theory to the field of health economics. The integration of options theory offers a valuable framework to address these challenges, providing insights into healthcare investments, policy analysis and patient care pathways.

This research employs the real options theory, a financial concept, to delve into health economics challenges. Through a systematic approach, three distinct models rooted in this theory are crafted and analyzed. Firstly, the study examines the value of investing in emerging health technology, factoring in future advantages, associated costs and unpredictability. The second model is patient-centric, evaluating the choice between immediate treatment switch and waiting for more clarity, while also weighing the associated risks. Lastly, the research assesses pandemic-related government policies, emphasizing the importance of delaying decisions in the face of uncertainties, thereby promoting data-driven policymaking.

Three different real options models are presented in this study to illustrate their applicability and value in aiding decision-makers. (1) The first evaluates investments in new technology, analyzing future benefits, discount rates and benefit volatility to determine investment value. (2) In the second model, a patient has the option of switching treatments now or waiting for more information before optimally switching treatments. However, waiting has its risks, such as disease progression. By modeling the potential benefits and risks of both options, and factoring in the time value, this model aids doctors and patients in making informed decisions based on a quantified assessment of potential outcomes. (3) The third model concerns pandemic policy: governments can end or prolong lockdowns. While awaiting more data on the virus might lead to economic and societal strain, the model emphasizes the economic value of deferring decisions under uncertainty.

This research provides a quantified perspective on various decisions in healthcare, from investments in new technology to treatment choices for patients to government decisions regarding pandemics. By applying real options theory, stakeholders can make more evidence-driven decisions.

Decisions about patient care pathways and pandemic policies have direct societal implications. For instance, choices regarding the prolongation or ending of lockdowns can lead to economic and societal strain.

The originality of this study lies in its application of real options theory, a concept from finance, to the realm of health economics, offering novel insights and analytical tools for decision-makers in the healthcare sector.

The practices of sustainable and responsible investment (SRI) among Islamic financial institutions (IFIs) nowadays still rely on the existing environmental, social and governance (ESG) criteria. However, based on observation, some of the existing criteria listed by the reports of certain authorities and organizations do not seem to be aligned with Shariah principles. Therefore, this study aims to investigate those criteria to help develop Islamic-SRI (i-SRI) criteria based on the ESG concept.

This study adopted the qualitative method via content analysis of documents and interviews with experts.

Based on the analysis, a set of i-SRI criteria is developed based on the ESG concept, of which 33 elements are environmental, 50 elements are social and 26 elements are governance issues. Overall, this study finds that there is no obvious contradiction with the Islamic philosophy in the existing ESG criteria, with the exception of four criteria, i.e. promoting human rights, freedom of expression, freedom of censorship and freedom of association under social criteria. These four existing criteria are not aligned with Islamic teaching and not appropriate with Islamic ESG criteria.

The creation of Islamic ESG criteria can assist relevant authorities to improve the current ESG criteria and to embed an Islamic perspective within it.

This study developed a set of i-SRI criteria, which may be suitable as a source of reference to relevant parties.

This paper aims to highlight unconventional or underused theories that can be considered for the study of hospitality and tourism consumers. The authors discuss how these theories can be applied.

This research paper is conceptual and descriptive in nature. The authors address the proposed theories by applying the Delphi method.

Theories such as dramaturgical theory, persuasion theory, script theory, customer inspiration theory and segmented assimilation theory are underused but can be applied to studies of hospitality and tourism consumers’ behavior. They can be helpful for understanding various aspects of consumer behavior, such as their decision-making, motivations, attitudes and perceptions, in hospitality and tourism.

Consumer behavior is more diverse and complex in the post-pandemic era. The authors draw attention to theories that are underused but have explanatory power with regards to hospitality and tourism consumers’ behaviors. These non-conventional theories can provide new theoretical perspectives and offer new insights.

This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making.

The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies.

Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism).

The proposed DILEMMAS process illustrates the practical application of TEDS.

This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively.

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

This study aims to investigate the effects of attribution of responsibility (AOR) for layoffs on the components of ethical decision-making. Internal, external and no-fault AOR were examined using the model of moral intensity to determine if placement of blame for the layoff influences ethical awareness, judgment and intent.

Surveys were collected from 397 students. The survey provided a scenario about a layoff situation involving an African-American woman and a Caucasian woman. Respondents then answered questions about moral intensity, moral judgment and moral intent concerning the layoff and identified the reasons they believed the layoff occurred. We tested our hypotheses using multiple regression analysis.

Subjects were more likely to make a moral judgment about the situation when layoffs were blamed on the company’s actions (external AOR) and less likely to make a moral judgment when the layoff decision was blamed on employee performance (internal AOR) or on economic factors beyond anyone’s control (no-fault AOR). Results also indicate that layoffs blamed on employee performance negatively moderate the relationship between moral judgment and moral intent.

Previous studies of layoff ethics have not examined the influence of AOR for layoffs using the model of moral intensity. Thus, this paper extends the current understanding of these concepts in ethical decision-making.

The call for supply chain transparency (SCT), especially the environmental, social and governance (ESG) aspect, is getting increasingly louder. Based on the signaling theory, our study investigates the operational benefit of supply chain transparency in terms of ESG (SCT-ESG). To further clarify the signaling process, the moderating roles of digitalization of the firm and signal strength are also examined.

Longitudinal secondary data from multiple databases are matched and analyzed using ordinary least squares (OLS) regressions to validate the proposed hypotheses.

Results suggest that with SCT-ESG, firms have a weakened disparity between production variance and demand variance, and the supply chain experiences a reduced bullwhip effect. Further, digitalization of the focal company and signal strength reinforce the negative effect of SCT-ESG on the bullwhip effect.

The study integrates the SCT and ESG literature through SCT-ESG, extending benefits of ESG disclosure to the supply chain context. It extends the application of the signaling theory in OSCM by including contextual factors of digitalization and signal strength.