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In this research, the initial list of internal capabilities in small and medium-sized enterprises (SMEs) leading to success in international markets has been extracted. Then, the most relevant capabilities to international SMEs under servitisation and hybrid offerings have been screened. Next, the selected capabilities have been classified, and ultimately the relationship amongst the capabilities has been analysed. The conceptual model for SMEs participating in international markets with hybrid offerings has been illustrated.

A literature review has been employed to extract the initial list of internal capabilities to address the research objectives. Then, a novel hesitant fuzzy Delphi (HFD) method has been developed to select the most relevant capabilities for SMEs for hybrid offerings in international markets by using the experts opinions. Subsequently, a novel hesitant fuzzy interpretive structural modelling (HFISM) has been developed to classify the capabilities, design a level-based conceptual model and present the relationship amongst the prominent capabilities.

After the literature review, sixteen internal capabilities leading to success in the international market via hybrid offerings have been extracted. Then, eight selected capabilities were chosen for further investigation by applying 15 expert opinions and via the HFD approach. According to HFISM results, a level-based conceptual model was emanated, and “ability to take advantage of international opportunities”, “financial strength”, “technology level” and “efficient innovation management” were considered as the most fundamental capabilities resulting in successful hybrid offerings in international markets.

Alongside the multi-layer decision-making approach developed in this manuscript to analyse the internal capabilities roles in hybrid offering success towards international markets, to the best knowledge of the authors, the hesitant fuzzy approaches developed in this article have not been previously presented by any other scholar. A novel HFD approach has been designed for consensus amongst the experts under uncertain circumstances. Furthermore, a novel HFISM has been suggested and employed in this research to comprehend the relationship amongst the internal capabilities.

Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role of clawback provisions.

This study uses a data set of 18,492 US firm-year observations from 2003 to 2019. Financial reporting quality is proxied with accruals-based and real activities earnings management measures, and with financial statement irregularities, measured by applying Benford’s law to financial statement line items. A number of sensitivity tests are conducted including the use of an instrumental variable.

The results provide evidence that financial statement irregularities are more prevalent when CEOs are older, and they suggest a complex relation between CEO age and real activities earnings management. The results also suggest that the effect of CEO age on financial reporting quality is moderated by the presence of clawback provisions which became mandatory for US-listed firms in October 2022.

This study is the first, to the best of the authors’ knowledge, to consider the effect of CEO age on financial statement irregularities and earnings management. This study has important implications for stakeholders evaluating the determinants of financial reporting quality, for boards of directors considering CEO age limitations and for policymakers considering mandating clawback provisions, which recently occurred in the USA.

The purpose of this study is to examine the trade-off between accrual and real activity earnings manipulation by considering gender and punishment as one aspect of clawbacks.

To achieve the research objectives, experimental design research was used, involving 183 professional accountants in Indonesia. This was followed by interviews with board members of public companies in Indonesia.

After the adoption of clawbacks, the intention to manipulate accruals decreased more among women than among men. However, the possible unintended consequences of clawbacks, particularly an increase in real activity manipulation, did not differ between women and men.

There are still few studies that use experimental designs to examine the consequences of clawback. Our study is expected to provide a novel contribution to the literature on the consequences of clawbacks as we use an experimental method. Besides, previous research that tested the consequences of clawback, using both archival and experimental data, had not considered the gender aspect, thus prompting this study to fill the research gap related to the consequences of clawback adoption by including the gender variable.

The building and construction industry has a significant potential to reduce adverse climate change effects. There are plans to improve the natural resource use and greenhouse gas emissions caused by the buildings by choosing energy-efficient technologies, renewable energy sources and sustainable architectural and constructional elements. This study systematically reviews the patent data for climate change mitigation technologies related to buildings, aiming to detect their relative importance and evaluate each technology in the Y02B network.

The applied approach covers the process of (1) selecting high-impact technology, (2) collecting patent data from the USPTO database, (3) creating a citation frequency matrix using cooperative patent classification codes, (4) linking high-impact patents with analytical network process method, (5) limiting centrality of identifying core technologies from indicators and (6) creating a technology network map with social network analysis.

The study results show that energy-saving control techniques, energy-efficient lighting devices, end-user electricity consumption, management technologies and systems that convert solar energy into electrical energy are core solutions that reduce the effects of climate change. In addition, solutions that will support core technologies and whose effects are expected to increase in the coming years are energy-efficient heating, ventilating and air conditioning systems, smart grid integration, hybrid renewable energy systems, fuel cells, free cooling and heat recovery units and glazing technologies.

Most of the studies on patent analysis have failed to demonstrate any convincing evidence down to the lowest component groups of an entire technology network. The applied approach considers and evaluates each component included in a technology network from a holistic perspective.

The research aims to develop an assessment framework that evaluates critical success factors (CSFs) for the Quality 4.0 (Q 4.0) transition among Indian firms.

The authors use the fuzzy-Delphi method to validate the results of a systematic literature review (SLR) that explores critical aspects. Further, the fuzzy decision-making trial and laboratory (DEMATEL) method determines the cause-and-effect link. The findings indicate that developing a Q 4.0 framework is essential for the long-term success of manufacturing companies. Utilizing the power of digital technology, data analytics and automation, manufacturing companies can benefit from the Q 4.0 framework. Product quality, operational effectiveness and overall business performance may all be enhanced by implementing the Q 4.0 transition framework.

The study highlights significant awareness of Q 4.0 in the Indian manufacturing sector that is acquired through various means such as training, experience, learning and research. However, most manufacturing industries in India still follow older quality paradigms. On the other hand, Indian manufacturing industries seem well-equipped to adopt Q 4.0, given practitioners' firm grasp of its concepts and anticipated benefits, including improved customer satisfaction, product refinement, continuous process enhancement, waste reduction and informed decision-making. Adoption hurdles involve challenges including reliable electricity access, high-speed Internet, infrastructure, a skilled workforce and financial support. The study also introduces a transition framework facilitating the shift from conventional methods to Q 4.0, aligned with the principles of the Fourth Industrial Revolution (IR).

This research exclusively examines the manufacturing sector, neglecting other fields such as medical, service, mining and construction. Additionally, there needs to be more emphasis on the Q 4.0 implementation frameworks within the scope of the study.

This may be the inaugural framework for transitioning to Q 4.0 in India's manufacturing sectors and, conceivably, other developing nations.

This study aims to identify the propensity for clients (legal and natural persons) to adopt peer-to-peer (P2P) short-term insurance policies as opposed to traditional and/or centralized short-term.

In this paper data was collected through a survey of 102 sampled short-term insurance clients using convenience sampling. The TAM2 questionnaire was adapted to evaluate the intention to adopt a P2P insurance policy.

The findings of this study shed light on the factors influencing the adoption and (dis)continuation of short-term insurance products, both traditional and digital, among South African consumers. The results demonstrate that perceived usefulness, ease of use, trust, risk perception and subjective norm play crucial roles in individuals' intention to use or (dis)continue the use of these insurance products.

The study's findings provide actionable insights for practitioners in the short-term insurance sector, with a focus on marketers and e-commerce professionals. These insights emphasize the need to prioritize user-friendly design and trust-building measures in the development of P2P insurance systems. Additionally, practitioners should consider harnessing the power of social influence and carefully balancing innovative features with familiarity in their marketing efforts. These strategies are poised to enhance the adoption and competitive positioning of P2P insurance solutions amidst the evolving landscape of digital transformation.

This study makes a substantial contribution by employing the technology acceptance model (TAM) in a novel and unconventional manner. It not only explicates the intricate dynamics governing the adoption and discontinuation of short-term insurance products, encompassing both conventional and digital alternatives, within the South African consumer milieu but also extends its purview to infer the reasons behind the limited widespread adoption of the digital counterpart, despite its superior value proposition compared to the traditional offering. The findings elucidate the critical determinants shaping individuals' decisions in this dynamic market segment. This research enhances the global discourse on insurance adoption with a unique South African perspective and furnishes insurers and marketers with empirically grounded insights to optimize their strategies and cultivate substantive connections with their target demographic.

Current events such as the #metoo and #timesup movements have ushered in an era of heightened awareness of sexist organizational climate. Increasingly, supporters have called for top-down changes, demanding that organizations embrace a culture of accountability. Accordingly, the current study proposed and investigated the concept of benevolently sexist organizational climate and explored the impact on women's state self-esteem, while testing for the potential moderating effects of power and gender.

The current experimental study utilized a video video-based manipulation to introduce benevolently sexist organizational climate with a 2 (content of communication) x 2 (gender of communicator) x 2 (status of communicator) between-subjects design. The hypotheses were tested using an analysis of variance moderation model, based on a sample of 652 women.

Results indicated a significant two-way interaction between benevolently sexist organizational climate and power on self-esteem. Specifically, results suggested that benevolently sexist organizational climates have a greater negative impact on women's self-esteem when a supervisor communicates the information on the climate as opposed to a coworker.

Benevolently sexist climate had a deleterious impact on women's organizational outcomes especially when communicated by a supervisor. These findings can be used for guidance on the development of training and interventions targeted at mitigating the prevalence of benevolently sexist workplace climate.

This study was the first to propose the concept of a benevolently sexist organizational climate. Additionally, the study demonstrated the negative impact of a benevolently sexist organizational climate on women's state self-esteem providing important implications for organizations. Further theoretical and practical implications are discussed.

This study problematizes the prevailing normative and managerial-dominated view of self-initiated employee ambassadorship on social media from a power perspective. The aim is to provide a more nuanced and critical understanding of the negative aspects of this phenomenon.

The empirical material encompasses qualitative interviews with employees from 14 organizations and Foucault’s concept of disciplinary discursive power to analyze which and how discourses exert power over employee communication on social media and what role visibility plays in it.

This study indicates that employee ambassadors’ social media communication is governed by two discourses that create complex tensions, where ambassadors constantly must negotiate between self-branding requirements and an authenticity paradox. These tensions intensify through visibility on social media, where employees strategize and situationally silence their communication through self-monitoring and self-surveillance practices. Conclusively, the findings also outline the need for further critical research to offer a deeper understanding of power relations that influence the communication practices of organizational members.

The paper contributes to a more nuanced understanding of self-initiated employee ambassadorship on social media and highlights disciplinary power relations that go beyond organizational borders.

The findings underscore that organizations need to address the critical aspects of self-initiated employee ambassadorship and act as facilitators to support employees in their navigation process.

This paper contributes a new critical power perspective on employee ambassadorship on social media.

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing institutional, rather than community, goals.

This article analyzes theory and prior work on datafication, privacy, data literacy, privacy literacy and critical literacy to provide a vision for future privacy literacy research and praxis.

This article (1) explains why privacy is a valuable rallying point around which people can resist datafication, (2) locates privacy literacy within data literacy, (3) identifies three ways that current research and praxis have conceptualized privacy literacy (i.e. as knowledge, as a process of critical thinking and as a practice of enacting information flows) and offers a shared purpose to animate privacy literacy research and praxis toward social change and (4) explains how critical literacy can help privacy literacy scholars and practitioners orient their research and praxis toward changing the conditions that create privacy concerns.

This article uniquely synthesizes existing scholarship on data literacy, privacy literacy and critical literacy to provide a vision for how privacy literacy research and praxis can go beyond improving individual understanding and toward enacting social change.