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This study aims to investigate the relative impacts of the cognitive dissonance on brand switching (BS) and satisfaction level (SAT) by considering the mediation role of purchase regret (PRG) in these relationships in an online shopping context.

The data was collected from 354 participants, and structural equation modeling and mediation analysis were conducted to test the conceptual model hypotheses.

The findings revealed that the cognitive dissonance positively affects PRG. Also, the study indicated a negative and nonsignificant relationship between cognitive dissonance and SAT and a negative significant relationship between cognitive dissonance and BS. In addition, a positive and significant correlation was found between PRG and BS. Furthermore, the results revealed that PRG mediates the relationship between cognitive dissonance and SAT.

This research provides a novel contribution by examining the impact of the cognitive dissonance on BS and SAT and uncovering the underlying mechanism of how and under what conditions cognitive dissonance promotes BS and SAT in an online shopping context.

Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.

Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.

Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.

The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.

Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.

Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.

This study explored the tax evasion and corruption–economic development nexus in Ghana and the moderating role of institutional quality in this relationship.

To achieve this objective, this study employed the structural equation modelling (SEM) strategy and maximum likelihood (ML) estimation method on selected quarterised data from 1996 to 2020.

The study found that tax evasion has a positive impact on GDP per capita and urbanisation but a negative impact on the Economic Freedom of the World Index (EFWI). The study revealed that corruption has a positive relationship with GDP per capita but relates with EFWI inversely. Finally, the study found that institutional quality moderates the nexus between tax evasion and corruption and economic development.

The findings imply that the quality of state institutions has a significant impact on the government's ability to control tax evasion and corruption in order to drive economic development.

One novelty of the study is the examination of the combined effects of tax evasion and corruption as exogenous variables in a single econometric model. Again, to moderate the multivariate relationships of the study, the principal component analysis (PCA) was used to create an institutional quality index. The study recommends that policymakers implement comprehensive tax evasion and corruption reduction strategies simultaneously in order to increase tax revenues for economic development and SDGs achievement.

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production.

The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates.

This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations.

This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations.

This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

High-performance work system (HPWS) is considered a solid predictor of both organizational and individual outcomes. The current study examines the impact of employees' perception of HPWS and supervisor-rated employee creativity (EC). Critical reflection is hypothesized as a mediator of the above relationship. Human resource management (HRM) attribution moderates the indirect relationship between HPWS and EC and completes a moderated mediation model.

A quantitative research design is adopted with data collected from 531 employees and their direct supervisors from 12 firms in Vietnam. Partial least square structural equation modelling is used to test the hypotheses.

Employees' perception of HPWS is significantly associated with supervisor-rated creativity. Critical reflection has been found to partially mediate the above relationship. In addition, employees' exploiting attribution of HPWS intensifies the positive relationship between HPWS and critical reflection.

The research suggests that HPWS can be viewed from both the bright and dark sides. The resource offered by HPWS goes hand in hand with pressure from high-performance expectations. Employees may need to engage in a resource investment decision to avoid net resource loss. In addition, attention should be paid to employees' perception of the justification for HPWS implementation.

This study offers an alternative way to explain the association between HPWS and employee creativity. Based on the Conservation of Resource Theory, employee creativity is viewed as a stress coping strategy with HPWS conceptualized as a stressor. In addition, the mediating role of critical reflection represents a novelty. Furthermore, the role of HRM attributions is explained.

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline construction projects in New Zealand. To achieve this, this study delves deeply into sustainable construction to understand the reasons behind and incorporate sustainable development trials into their newly established product management and development procedure. As a result, this study looks at identifying key elements of sustainable construction practices and various interpretations of sustainability in the construction industry; offering a strategy for incorporating sustainable construction practices into the pipeline construction project in New Zealand; and benefits and difficulties that the construction industry encounters when implementing sustainable construction. Finally, a framework is developed to help in understanding the issues and potential solutions for integrating sustainable building methods into the pipeline construction project in New Zealand.

This study followed a four-step method (Figure 1), beginning with the identification of the data, continuing with the first screening of the data, determining eligibility and, finally, including the data. This data collection is being done to provide knowledge and direction for further research. Data were collected from various websites on the Web of Science and from Scopus databases. Additionally, data were gathered with the assistance of aggregator databases such as Scopus (scopus.com) and publishing databases such as Elsevier (sciencedirect.com), Inderscience, Taylor and Francis (tandfonline.com), Emerald Insight (emeraldinsight.com) and Google Scholar. These databases have been considered by a number of scholars to be reputable databases.

This research provided a thorough description of the key justifications for sustainable construction. This study demonstrated how the idea worked in practice by reviewing the literature on the relevance and analysis of sustainability in construction. This body of research identified crucial components of sustainable construction techniques and varied interpretations of sustainability in the construction industry. To better grasp the current application considerations in the construction sector, it also offered literature on sustainable construction methods. To determine the most effective strategy to make certain adjustments to the current construction processes, the literature also includes a wide range of sustainability-related topics in both developed and developing country contexts. This study also demonstrated the many perspectives and strategies for sustainable behaviors. Because the purpose of this study was to develop a strategy for implementing sustainable construction in New Zealand, it was of the utmost importance to shed light on the most well-known and prominent sustainable construction applications from across the world. The output of this aim provided the literature on construction practices to acquire insight into the ongoing conversations on sustainable practices and systems in the construction industry. This was done to obtain insight into the existing talks.

This research's contribution to the body of knowledge is demonstrated by the fact that this study has led to a better understanding of sustainable construction practices in the construction industry as well as the identification of the most significant challenges that businesses, organizations, educators and policymakers must face to improve their ability to put these strategies into practice. This research has provided a solid foundation for future research that aims to advance knowledge in this field by providing options for future research to evaluate the influence that the approach has had on enhancing the implementation of sustainable construction. Additionally, this study presents options for future research to evaluate the influence the approach has had on improving the implementation of sustainable construction. The successful completion of the research aim in the more traditional forms of higher education in the built environment can contribute to a better representation of new trends in the practice area associated with expanding and improving the construction industry sustainably.

Multinational business deliver value via multiple sites with similar operational capacities. The age of the Fourth Industrial Revolution (4IR) delivers significant opportunities for the deployment of digital tools for business optimization. Therefore, this study aims to study the Industry 4.0 implementation for multinationals.

The key objective of this research is multi-site systems integration using a reproducible, modular and standardized “Cyber Physical System (CPS) as-a-Service”.

A best practice reference architecture is adopted to guide the design and delivery of a pioneering CPS multi-site deployment. The CPS deployed is a cloud-based platform adopted to enable all manufacturing areas within a multinational energy and petrochemical company. A methodology is developed to quantify the system environmental and sustainability benefits focusing on reduced carbon dioxide (CO₂) emissions and energy consumption. These results demonstrate the benefits of standardization, replication and digital enablement for multinational businesses.

The research illustrates the ability to design a single system, reproducible for multiple sites. This research also illustrates the beneficial impact of system reuse due to reduced environmental impact from lower CO₂ emissions and energy consumption. The paper assists organizations in deploying complex systems while addressing multinational systems implementation constraints and standardization.

This study aims to explore a new restaurant category’s development from birth to maturity, thereby explaining the rationale for category innovation strategies.

The authors conducted a qualitative case study analysis of the New Chinese-style Fusion Restaurant category’s development from birth to maturity. Thematic analysis was conducted on data collected from semi-structured interviews and textual information.

A new restaurant category’s maturation is determined by the formation of society’s shared knowledge about the category’s crucial attributes, which is an outcome of market participants’ category-related social practices. The authors develop a novel, four-stage framework for the socialized construction of this shared knowledge: a knowledge creation (KC), knowledge diffusion (KD), knowledge integration (KI) and knowledge structuralization (KS). This knowledge evolution along this KC–KD–KI–KS sequence can holistically describe the category maturation process. This framework can help understand the rationale for a restaurant category’s maturation by analyzing the interrelationships among market participants’ social practices, knowledge-related activities and market development.

This study explains how market participants’ knowledge-related activities facilitate a new restaurant category’s maturation. This can help restaurant managers cope with increasingly homogeneous competition by applying a category-innovation strategy.

This study extends product categorization research on restaurants by articulating a product category’s maturation process from a knowledge perspective.

With the widespread use of online communications, users are extremely vulnerable to a myriad of deception attempts. This study aims to extend the literature on deception in computer-mediated communication by investigating whether the manner in which popularity information (PI) is presented and media richness affects users’ judgments.

This study developed a randomized, within and 2 × 3 between-subject experimental design. This study analyzed the main effects of PI and media richness on the imitation magnitude of veracity judges and the effect of the interaction between PI and media richness on the imitation magnitude of veracity judges.

The manner in which PI is presented to people affects their tendency to imitate others. Media richness also has a main effect; text-only messages resulted in greater imitation magnitude than those viewed in full audiovisual format. The findings showed an interaction effect between PI and media richness.

The findings of this study contribute to the information systems literature by introducing the notion of herd behavior to judgments of truthfulness and deception. Also, the medium over which PI was presented significantly impacted the magnitude of imitation tendency: PI delivered through text-only medium led to a greater extent of imitation than when delivered in full audiovisual format. This suggests that media richness alters the degree of imitating others’ decisions such that the leaner the medium, the greater the expected extent of imitation.

Despite the growing concern about security breaches and risks emerging from Shadow IT usage, a type of information security violation committed by organizational insiders, this phenomenon has received little scholarly attention. By integrating the dual-factor theory, unified theory of acceptance and use of technology (UTAUT) and social control theory, this research aims to examine facilitating and deterring factors of Shadow IT usage intention.

An online survey was performed to obtain data. As this study aims at investigating the behavior of organizational insiders, LinkedIn, an employment-oriented network site, was chosen as the main site to reach the potential respondents.

The results show that while performance expectancy, effort expectancy and subjective norms considerably impact intention to use Shadow IT, personal norms and sanctions-related factors exert no influence. Besides, an organizational factor of ethical work climate is found to significantly increase individual perceptions of informal controls and formal controls.

This work is the first attempt to extend the generalizability of the dual-factor theory and UTAUT model, which primarily has been utilized in the context of system usage, to the new context of information security. This study is also one of few studies that simultaneously take both organizational and individual factors into consideration and identify its impacts on user's behaviors in the information security context.