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The advancements in internet technologies and the use of sophisticated digital devices in supply chain operations incessantly generate enormous amounts of data, which is termed as big data (BD). The BD technologies have brought about a paradigm shift in the supply chain decision-making towards profitability and sustainability. The aim of this work is to address the issue of implementation of the big data analytics (BDA) in sustainable supply chain management (SSCM) by identifying the relevant factors and developing a structural model for this purpose.

Through a comprehensive literature review and experts’ opinion, the crucial factors are found using the PESTEL framework, which covers political, economic, social, technological, environmental and legal factors. The structural model is developed based on the results of the total interpretive structural modelling (TISM) procedure and MICMAC analysis.

The policy support regarding IT, culture of data-based decision-making, inappropriate selection of BDA technologies and the laws related to data security and privacy are found to affect most of the other factors. Also, the company’s vision towards environmental performance and willingness for material and energy optimization are found to be crucial for the environmental and social sustainability of the supply chain.

The study is focused on the manufacturing supply chain in emerging economies. It may be extended to other industry sectors and geographical areas. Also, additional factors may be included to make the model more robust.

The proposed model imparts an understanding of the relative importance and interrelationship of factors. This may be useful to managers to assess their strengths and weaknesses and ascertain their priorities in the context of their organization for developing a suitable investment plan.

The study establishes the importance of BDA for conservation and management of energy and material. This is crucial to develop strategies for enhancing eco-efficiency of the supply chain, which in turn enhances the economic returns for the society.

This study addresses the implementation of BDA in SSCM in the context of emerging economies. It uses the PESTEL framework for identifying the factors, which is a comprehensive framework for strategic planning and decision-making. This study makes use of the TISM methodology for model development and deliberates on the social and environmental implications too, apart from theoretical and managerial implications.

Implementing blockchain in sustainable development goals (SDGs) and environmental, social and governance (ESG)-aligned infrastructure development involves intricate strategic factors. Despite technological advancements, a significant research gap persists, particularly in emerging economies. This study aims to address the challenges related to SDGs and ESG objectives during infrastructure delivery remain problematic, identifying and evaluating critical strategic factors for successful blockchain implementation.

This study employs a three-stage methodology. Initially, 13 strategic factors are identified through a literature review and validated by conducting semi-structured interviews with six experts. In the second stage, the data were collected from nine additional experts. In the final stage, the collected data undergoes analysis using interpretive structural modeling (ISM)–cross-impact matrix multiplication applied to classification (MICMAC), aiming to identify and evaluate the independent and dependent powers of strategic factors driving blockchain implementation in infrastructure development for SDGs and ESG objectives.

The study’s findings highlight three significant independent factors crucial for successfully integrating blockchain technology (BT) into infrastructure development for SDGs and ESG goals: data security (F4), identity management (F8) and supply chain management (F7). The study unravels these factors, hierarchical relationships and dependencies by applying the MICMAC and ISM techniques, emphasizing their interconnectedness.

This study highlights critical strategic factors for successful blockchain integration in SDG and ESG-aligned infrastructure development, offering insights for policymakers and practitioners while emphasizing the importance of training and infrastructure support in advancing sustainable practices.

The study aims to determine the role of online retail website experience on brand happiness and willingness to share personal information using the theoretical lens of the Stimulus-Organism-Response (SOR) framework. Further, it explores the role of brand intimacy and brand partner quality in mediating the path between brand happiness and willingness to share personal information.

This study used a cross-sectional survey design to collect data from 439 online retail consumers in India, using an online questionnaire. The data were analysed using Structural Equation Modelling in IBM Amos.

The present study found that online retail website experience is significantly related to brand happiness. The finding also supports that brand happiness was positively and significantly related to ‘consumers' willingness to share personal information. This relationship was fully mediated by brand intimacy. Brand happiness also mediated the relationship between website experience and the willingness to share personal information.

This study contributes to the emerging literature on brand happiness and willingness to share personal information. It establishes a central role of brand happiness as a driver and a mediator of consumers' willingness to share personal information with e-commerce retailers, extending the stimulus-organism-response framework in the context of brand happiness and willingness to share personal information. Further, the study establishes the role of website experience as a marketer (and brand) led driver of brand happiness.

The results have implications for the role of the website in enhancing the consumer experience, which in turn is a driver of brand happiness. Further, managers need to promote brand happiness with the help of website experience to enable consumers’ willingness to share personal information and help organizations customize their marketing campaigns.

This is among the first studies to evaluate brand happiness from the perspective of an online retail website experience and consider consumers’ willingness to share personal information from a branding rather than a technological perspective. Additionally, the study introduces the SOR framework in the context of brand happiness, with website experience acting as a stimulus for consumers, resulting in brand happiness, which is mediated by brand partner quality and brand intimacy (organism), leads to consumers' willingness to share personal information with online retail brands (response).

The purpose of this paper is to evaluate the insights of founding entrepreneurs to understand what they consider as motivating factors in their decision to act upon entrepreneurial intentions. Using this information, the entrepreneurial trigger event influence was conceptualized, and a scale developed for use in subsequent testable models.

Qualitative and quantitative techniques were used to construct an instrument that measures the presence and influence of entrepreneurial behavior triggers. The concept of triggering events was explored with 14 founding entrepreneurs. Themes emerged from this enquiry process which informed the development of four primary entrepreneurial triggering events. Over 600 entrepreneurs participated in the study. Exploratory factor analysis was used to identify dimensions of entrepreneurial triggers and was tested using confirmatory factor analysis.

Entrepreneurs perceive that personal fulfillment and job dissatisfaction serve as two significant trigger events which will lead individuals to engage in entrepreneurial behaviors. This research supports theorizing that suggests entrepreneurial trigger events have influence in motivating individuals to act upon entrepreneurial intentions and some trigger events may have more influence toward behavior than others.

This research is subject to multiple limitations. Trigger events were limited to those identified in literature and the interviews. Most entrepreneurs participating in this study were from a limited geographic region. The entrepreneurs in this study reported their triggering event based on their memory which could have been affected by inaccurate recall or memory bias. No attempt has been made to model the comparative effects of the different variables on entrepreneurial outcomes. Finally, the entrepreneurial trigger event instrument did not measure the participant's demographics or psychographics which could have played a role in the influence of reported trigger event.

This study extends previous research that trigger events serve as catalysts for entrepreneurial behavior. Findings support the premise that different types of triggers have different levels of influence as antecedents of entrepreneurial behavior. Specifically, positive, negative, internal and external entrepreneurial triggering events were explicated. The Entrepreneurial Trigger Event Scale created to facilitate this study enables researchers to explore the effects of types and perceived influences of precipitating trigger events on the intentions of the individual that result in entrepreneurial behavior. The optimized instrument further expanded Shapero's (1975) proposed theory of the origins of entrepreneurial behavior.

The development of a scale provides researchers with the opportunity to include the influence of entrepreneurial trigger events, as perceived by entrepreneurs, in future testable models. Entrepreneurial development organizations can use the knowledge to assist in understanding when potential entrepreneurs may act upon entrepreneurial intentions. Information gained can have significant implications for understanding the initiation of entrepreneurial behavior, entity establishment and business growth.

This research responds to a call for investigation into the influence of entrepreneurial trigger events on a person's decision to act upon entrepreneurial intentions. It is an early attempt to conceptualize a relevant construct of entrepreneurial trigger event influence and to develop a scale for use in empirical testing. It is distinguished by using planned behaviors, push and pull, motivation and drive reduction theories. These theories are applied to the perceptions of successful entrepreneurs to develop a construct and validate it.

This study aims to develop and validate a multidimensional scale to measure the motivating factors that lead to opportunity recognition in social entrepreneurship among higher education institute (HEI) students.

The scale was developed through two phases; in phase 1, semi-structured interviews with social entrepreneurs and aspiring students were conducted to explore themes for item generation. Phase 2 included developing and validating the scale using exploratory (EFA) and confirmatory factor analysis (CFA). The sample included HEI students (n = 300 for EFA, n = 300 for CFA) with either academic background or volunteering experiences in social entrepreneurship.

A 24-item scale is developed in the study, with six factors measuring the motivating factors influencing opportunity recognition in social entrepreneurship: life experiences, social awareness, social inclination, community development, institutional voids and natural option for a meaningful career.

The scale facilitates the development of theories and models in social entrepreneurship. The scale also enables policymakers and social entrepreneurship educators to understand the motivating factors that lead to opportunity recognition among students. It would help them to provide target-specific support to students.

To the best of the authors’ knowledge, this study is the first attempt to develop a scale that measures opportunity recognition in social entrepreneurship based on specific motivating factors. The study used the model by Yitshaki and Kropp (2016) as the conceptual framework. This study is the first attempt to triangulate the model’s findings using a quantitative methodology and through the development of a measurement scale. Besides, the scale adds value to social entrepreneurship research, which lacks empirical research on HEI students.

While previous research has demonstrated the positive effects of digital business strategies on operational efficiency, financial performance and value creation, little is known about how such strategies influence innovation performance. To address the gap, this paper aims to investigate the impact of a firm’s digital business strategy on its innovation performance.

Drawing on the dynamic capability view, this study examines the mechanism through which a digital business strategy affects innovation performance. Data were collected from 215 firms in China and analyzed using multiple regression and structural equation modeling.

The empirical analysis reveals that a firm’s digital business strategy has positive impacts on both product and process innovation performance. These impacts are partially mediated by knowledge-based dynamic capability. Additionally, a firm’s digital business strategy interacts positively with its entrepreneurial orientation in facilitating knowledge-based dynamic capability. Moreover, market turbulence enhances the strength of this interaction effect. Therefore, entrepreneurial-oriented firms operating in turbulent markets can benefit more from digital business strategies to enhance their knowledge-based dynamic capabilities and consequently improve their innovation performance.

This study contributes to the understanding of how a firm’s digital business strategy interacts with entrepreneurial orientation in turbulent markets to shape knowledge-based dynamic capability, which in turn enhances the firm’s innovation performance.

This study aims to elaborate on the antecedents of muzakki (zakat payers) paying zakat (Islamic philanthropy) through institutions with social media arrangements, while the drivers of social media engagement are used in the conceptual model with trust and intention.

Overall, the final sample of 230 respondents was obtained through the database of official zakat management institutions. Regarding analytical tools, this study combines the partial least square structural equation modelling and necessary condition analysis approaches to explore research findings.

The findings show that firm-generated information and trust play an important role directly and indirectly. At the same time, other constructions, such as social factors and user-based factors, provide variations in necessary conditions to increase the muzakki’s intention to channel their zakat through institutions.

Zakat institutions must focus on improving social media-based services by integrating important information, such as credibility and transparency, with muzakki’s preferences. Additionally, zakat information on social media must be attractively packaged and contain facilities that muzakki can use in communicating, such as; their opinions, suggestions and input. The findings, in general, underscore the attachment between muzakki and zakat institutions through social media, which can significantly impact the positive environment of zakat institutions.

To the author’s knowledge, this study is pioneering in conceptualizing and testing a theoretical model linking drivers of social media engagement, trust and intention to pay zakat through the institution, particularly in the levels of necessity.

When is it more profitable for multinational manufacturers to manufacture in high-cost environments and when in low-cost environments? While the literature offers many cues to answer this question, too little empirical research directly addresses this. In this study, we quantitatively and empirically investigate the financial effect of companies' production footprint in low-cost and high-cost environments for different types of production networks.

Using the data of 770 multinational manufacturing companies, we analyze the relationship between production footprints and profitability during four calendar semesters in 2018 and 2019 (N = 2,940), investigating the moderating role of companies' production network type.

We find that companies with networks distinguished by both high levels of product complexity and process sophistication profit the most from producing to a greater extent in high-cost countries. For these companies, shifting production to low-cost countries would be associated with negative performance implications.

Our findings suggest that the production geography of companies should be attuned to their network type, as defined by the companies' process sophistication and product complexity. Manufacturing in low-cost countries is not always the best choice, as doing so can adversely affect profits if the products are highly innovative and the production processes are complex.

We contribute to the scarce empirical literature on managing global production networks and provide a data-driven analysis that contributes to answering some of the enduring questions in this critical area.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

This paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in Indonesia.

This research used primary data from questionnaires. Relying on the empirical view of 202 internal auditors in Indonesia, this research’s framework is executed using structural equation model. Company’s intention in adopting the Metaverse technology intervenes in the influence of perception of external control and usefulness on the internal auditor’s intention to adopt that technology.

The perception of external control and perceived usefulness of Metaverse significantly influenced the adoption intention of Metaverse by internal auditors and their firms in Indonesia. This paper is helpful for practitioners who would like to know what factors are needed to make the internal auditors in Indonesia able to adopt Metaverse.

Results might be varied from country to country as each country has different technology development. Therefore, upcoming research can compare similar studies in another country. This paper can contribute to further empirical development for the theory of acceptance model of the third version. Many researchers use the theory to study advanced technology adoption intention.

The paper is also essential for future research and could enhance companies' knowledge about staying updated in the market with the advanced technology that keeps developing.

This paper contributes to an integrated view of the intention of internal auditors and firms in Indonesia to adopt Metaverse. To the best of the authors’ knowledge, this topic is relatively new in Indonesia.