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This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

Social media influencers have become constant companions of a large audience of young consumers, but a crucial yet underexplored area of examination relates to the implications of exposure to influencers for an individual’s self-concept. This study aims to examine if and how individuals experience self-discrepancies when exposed to influencers and the impact of such discrepancies on their affect, cognition and behaviors toward the influencers and the brands they endorse.

The authors thematically analyze 17 semistructured interviews, develop a conceptual model and present a set of hypotheses. The hypotheses are tested by analyzing survey data from 503 respondents using structural equation modeling.

Individuals actively engage in comparisons with influencers’ virtual self-presentation and treat them as emblematic of an ideal self. The associated self-discrepancy can lead to both negative and positive affect, but while the latter has a positive impact on e-word of mouth (WOM) and purchase intent, the former has a negative impact. Perceived homophily dampens the impact of exposure to influencer content on discrepancy and strengthens the link between discrepancy and positive affect. Self-acceptance and mindfulness positively moderate the impact of discrepancy on positive affect and negatively on negative affect. Perceived authenticity strengthens the impact of positive affect on e-WOM and dampens the impact of negative affect on purchase intention.

The authors contribute to the literature on self-discrepancies by identifying a consumer context where, in addition to the theoretically predicted negative affect, an individual may experience more positive emotions like feeling motivated or inspired because of the perceived attainability of an influencer as an ideal self. The authors contribute to the influencer marketing literature by examining the influencer–follower relationship and its implications for an individual’s self-concept, including the role played by perceived homophily and authenticity. The authors also contribute to the literature on consumer well-being and identify the role of self-acceptance and mindfulness in shaping consumer experiences.

The authors provide a nuanced analysis of the impact of influencer marketing on consumer behavior with a focus on its impact on an individual’s self-concept. The authors argue for the role of perceived homophily and authenticity in shaping favorable consumer behavior outcomes and offer evidence for more inclusive approaches to marketing.

The authors identify the influencer–follower relationship as a unique social exchange where the source of self-discrepancy is also a homophilic solution provider for achieving one’s ideal self and report both positive and negative effects as outcomes of experiencing a self-discrepancy induced by a target perceived as more attainable. The authors situate understandings of perceived homophily and authenticity along these relationships and identify self-acceptance and mindfulness as mechanisms used by individuals to deal with discrepancies.

Social expectations of body image can generate negative body feelings, exacerbate compensatory behaviors and discourage healthy food choices. This study examined the food choices and perceptions of adult consumers dissatisfied with their body image about food products available in the “healthy foods” section of a Brazilian supermarket.

Exploratory, descriptive and qualitative study. Body image dissatisfaction was assessed with the self-reported silhouette scale validated for the Brazilian population. Chosen items were classified according with degree of processing. Face-to-face interviews were conducted with 26 men and women and transcribed and thematically analyzed.

Participants chose 81 food products, most of which (53%) were ultra-processed. Thematic analysis revealed that participants were motivated mainly by consumption habits, preference, convenience and brand loyalty. Participants questioned the concept of health promoted by the supermarket and suggested that the kind of food items available in “healthy foods section” may confuse consumers about the healthfulness of packaged processed foods (PF). Despite being critical of the concept of healthfulness promoted by the supermarket, participants predominantly selected ultra-processed foods (UPF) mentioning health-related motivations for their selection, revealing a realm of contradictions. The results indicate that, for individuals dissatisfied with their body image due to overweight and with emotional eating behavior, the environment of the healthy foods section of supermarkets is not conducive to healthy food shopping.

Qualitative approach can bring results which add to the body of evidence on the importance of the food environment's influence on food choices, especially of individuals prone to making poor choices for the sake of improving their perceived body image.

The concept of developing clothing sizes has taken importance in recent years due to increasing expectations of consumers for branded clothing and its value in terms of fit and durability. The kids’ ready-to-wear brands are expected to pose the least fit issues, thereby covering a wider population of a particular size. This necessitates the standardization of measurements. The lack of standardized approaches has caused fit issues like mismatching of sizes and alterations, in a heterogenous consumer market, like India. The performance of branded apparel depends on the quality of the measurements considered in developing sizes and the approach for standardization. There is a lacuna in the measurements used by the kids’ apparel domestic brands. This study aims to propose an anthropometric approach for deriving quality measurements that can be used effectively in developing kids’ sizes to fit a wider population of kids, thereby reducing the need for alterations.

The measurement data was gathered through the quantitative method. An anthropometric survey was conducted by measuring school kids. A total of 544 kids (girls and boys) of age group 6–8 years were measured to obtain prime anthropometric measurements required for ready-to-wear apparel production. WHO manual and ISO 8559, 1998 meant for anthropometry survey for garment industry was referred for accurate measuring following the landmarks for measuring.

The findings revealed differences in the anthropometric measurements based on gender and age. The anthropometric measurements showed variations within the same body mass index (BMI) range. S, M and L sizes were identified within an age group. The apparel manufacturers and designers need to focus on the discrepancies occurring in the body measurements of an age group to address and control fit issues in kids ready to wear apparel.

The anthropometric approach can be significantly used to control undesired fit and comfort issues in kids’ ready-to-wear apparel.

This study helped to understand the importance of scientific measuring practices to arrive at standardized measurements to develop sizes in ready-to-wear apparel manufacturing.

This work aims to present existing management system standards (MSSs) published by the International Organization for Standardization (ISO) through a bibliometric analysis, thereby outlining their academic research status and highlighting their relation to the Sustainable Development Goals (SDGs) as well as to environmental, social and governance (ESG) themes.

The study firstly retrieves a preliminary set of MSSs standards from ISO and filters it in accordance with certain exclusion/inclusion criteria. Secondly, a bibliometric search is performed in the database Scopus. Thirdly, performance analysis is conducted to quantitatively measure the scientific output in academia, and science mapping of co-occurrences of keywords is applied to identify related topics. Thereby, the standards’ relationships to sustainability are outlined. Eventually, the work discusses future research opportunities.

The findings reveal that whereas research on MSSs focuses predominantly on only a few standards by now, there are actually numerous further standards that address sustainability-relevant topics, which are getting increasing attention among scholars as measured by the number of publications. Therefore, an action plan for future research is derived. Moreover, the findings support the argument of integrating MSSs to cover a broad range of corporate sustainability issues.

The paper connects the concepts of MSSs and sustainability, an upcoming research branch yet characterized by shortage of academic studies (given that research continues to focus on a few standards such as ISO 9001, ISO 14001 and ISO 45001). The work therefore opens up the line for more in-detail research on less known but nevertheless sustainability-relevant ISO MSSs.

While the main emotional labor strategies are well-documented, the manner in which professionals navigate emotional rules within the workplace and effectively perform emotional labor is less understood. With this contribution, I aim to unveil “the good, the bad and the ugly” of emotional labor as a dynamic theatrical performance.

Focusing on three geriatric long-term care units within a French public hospital, this qualitative study relies on two sets of data (observation and interviews). Deeply rooted within the field of study, the chosen methodological approach substantializes the subtle hues of the emotional experience at work and targets resonance rather than generalization.

Using the theatrical metaphor, this research underlines the role of space in the practice of emotional labor in a unique way. It identifies the main emotionalized zones or emotional regions (front, back, transitional, mixed) and details their characteristics, before unearthing the nonlinearity and polyphonic quality of emotional labor performance and the versatility needed to that effect. Indeed, this research shows how health-care professionals juggle with the specificities of each region, as well as how space generates both constraints and resources. By combining static and dynamic prisms, diverse instantiations of hybridity and spatial in-betweens, anchored in liminality and trajectories, are revealed.

This research adds to the current body of literature on the concept of emotional labor by shedding light on its highly dynamic and interactional nature, revealing different levels of porosity between emotional regions and how the characteristics of each type of area can taint others and increase/decrease the occupational health costs of emotional labor. The study also raises questions about the interplay of emotional labor performance with the level of humanization/dehumanization of elderly people. Given the global demographics about an aging population, this gives food for thought at a social level.

As one of the most cutting-edge technologies in the digital age, facial enhancement technology (FET) has greatly enhanced consumer online shopping experience and brought new e-commerce opportunities for cosmetics retailers. The purpose of this paper is to extend the unified theory of acceptance and use of technology (UTAUT) model in the context of FET. In addition to the concepts from the original model, the new FET-UTAUT model features (low) body esteem, social media addiction and FET adoption.

A purposive sampling of FET users in China via an online questionnaire yields 473 respondents. To analyze the data, this research uses the structural equation modeling method via statistical package for the social sciences and analysis of a moment structures software. A two-step approach, exploratory factor analysis and confirmatory factor analysis, was used to test the hypotheses and generate the findings.

Performance expectancy, effort expectancy, social influence, facilitating conditions and (low) body esteem have positive relationships with FET adoption. FET adoption has a positive relationship with online purchase intention of branded color cosmetics, and the empirical evidence for the moderating role of social media addiction in the relationship between FET adoption and online purchase intention is inconclusive.

This research extends the traditional UTAUT model by proposing a novel FET-UTAUT model that incorporates additional key concepts such as body esteem, FET adoption and social media addiction. Managerial implications of this research are provided for FET designers and branded color cosmetic retailers.