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Engaging suppliers in joint innovation can be an effective means for buyer firms to overcome internal resource/capability limitations. The purpose of this research is to investigate the impacts of cultural and trust congruences between the supplier and buyer firms on joint innovation. In addition, we examine the relationship commitment as an antecedent of cultural and trust congruences.

The study constructs a theoretical model based on social exchange theory (SET) and examines it using data from Chinese manufacturing firms.

The results suggest that cultural and trust congruences between suppliers and buyers positively influence joint processes and product innovations. Furthermore, we find that while normative relationship commitments of supplier firms promote cultural and trust congruences with buyers, instrumental relationship commitments only positively affect trust congruence.

This study enhances our understanding of social exchanges by adopting a dyadic view to examine the interconnectedness between relationship commitment, cultural and trust congruences, and joint innovation. These findings also offer practical managerial implications for managing collaborative innovation projects.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Effective customer journey design (ECJD) is considered a key variable in customer experience management and an essential source of brand meaning and pro-brand behavior. Although previous research has confirmed its importance for driving brand attitudes and loyalty, the role of consumer-brand identification as a social identity-based influence in this relationship has not yet been discussed. Drawing on construal level and social identity theories, this paper aims to investigate whether effective journeys and the resulting overall journey experience are equally powerful in driving brand loyalty among customers with different levels of consumer-brand identification.

The present article develops and tests a research model using data from the European and US service sectors (N = 1,454) to investigate how and when ECJD affects service brand loyalty.

Across two cultural contexts, four service industries and 33 service brands, the results reveal that ECJD is a crucial driver of service brand loyalty for customers with low consumer-brand identification. Moreover, the findings show that different aspects of journey effectiveness positively impact the valence of customers’ experience related to those journeys – a process that is ultimately decisive for their brand loyalty.

This study is unique because it generates theoretical and practical knowledge by combining the literature streams of customer journey design, customer experience and branding. Furthermore, this work demonstrates that consumer-brand identification is a critical boundary condition to be considered in the relationship between ECJD and brand loyalty in services.

The post-purchase behavioral responses of omnichannel shoppers, who mainly rely on physical stores (acknowledged as a crucial channel in providing a seamless shopping experience and fulfilling the dynamic needs of the shoppers), are still understudied. The purpose of this paper is to examine how integrated store service quality (ISSQ) can contribute to a more optimal shopping experience (cognitive, affective and relational) and have a subsequent impact on shoppers’ psychological ownership toward the store, resulting in the generation of (face-to-face, online and social media) word of mouth (WOM).

The research is descriptive, quantitative and cross-sectional investigation. A purposive sampling technique was used for selecting the study respondents. The data were collected from 786 Indian omnichannel shoppers using a validated self-administered questionnaire. The proposed conceptual model was tested using partial least squares structural equation modeling.

The results indicate that all three dimensions of omnichannel customer experience (cognitive, affective and relational) positively mediate the relationship between ISSQ and psychological ownership, subsequently impacting all three WOM behaviors of omnichannel shoppers (face-to-face, online store and social media). The customer’s perceived value with the store and their perceived retailer relationship investment significantly moderated the relationship between ISSQ and different WOM behaviors (face-to-face, online store and social media). This research also demonstrated the direct impact of ISSQ on WOM and the indirect impact through different customer experience dimensions and psychological ownership.

The sample used in the study was not probabilistic and, therefore, presents limitations for the possibility of generalizing the results. The study was performed in a cross-sectional methodology in the Indian context; there is a need for longitudinal investigation.

This study addresses the need to investigate different dimensions of omnichannel customer experience that might influence various post-purchase behavioral responses. This study is the first to show that ISSQ might affect omnichannel shoppers' online, offline and social media word-of-mouth behaviors through different customer experience dimensions and the customer’s sense of belongingness to the store. The moderating effect of customer perceived value with the retailer and their perception of retailers’ investment in a relationship on proposed hypotheses was also tested to give managerial recommendations.

Building information modeling (BIM) is mostly limited to the design phase where two parallel processes exist, i.e. creating 2D-drawings and BIM. Towards the end of the design process, BIM becomes obsolete as focus shifts to producing static 2D-drawings, which leads to a lack of trust in BIM. In Scandinavia, a concept known as Total BIM has emerged, which is a novel “all-in” approach where BIM is the single source of information throughout the project. This paper's purpose is to investigate the overall concept and holistic approach of a Total BIM project to support implementation and strategy work connected to BIM.

Qualitative data were collected through eight semi-structured interviews with digitalization leaders from the case study project. Findings were analyzed using a holistic framework to BIM implementation.

The Total BIM concept was contingent on the strong interdependences between commonly found isolated BIM uses. Four main success factors were identified, production-oriented BIM as the main contractual and legally binding construction document, cloud-based model management, user-friendly on-site mobile BIM software and strong leadership.

A unique case is studied where BIM is used throughout all project phases as a single source of information and communication platform. No 2D paper drawings were used on-site and the Total BIM case study highlights the importance of a new digitalized construction process.

The paper aims to analyse the impact of economic and governance factors on remittance inflows to India from the UK, USA and UAE. India is globally recognised as the largest recipient of remittances.

Using a comprehensive time series data set spanning 1996 to 2022, the authors use an innovative non-linear autoregressive distributed lag model approach to examine the influence of economic growth, corruption control and employer availability in the three source countries on remittance inflows to India.

The results indicate that in the UAE, changes in economic growth and corruption control directly affect remittance outflows. However, the presence of employers in the UAE has minimal impact on remittance outflows to India. Regarding the UK, fluctuations in economic growth primarily drive remittance outflows to India. The effect of corruption control and employment opportunities on remittance outflows is marginal. In the USA, economic growth does not notably impact remittance outflows, whereas corruption control and employment opportunities significantly influence the outflows to India.

These findings have important implications for policymakers. Analysing macroeconomic factors from key remittance-sending nations offers valuable insights for Indian policymakers and their international counterparts to enhance remittance inflows. The study focuses on three countries that collectively contribute to about 50% of India's remittances, providing a unique contribution compared to the usual country-specific or regional focus in existing literature. Finally, leveraging these findings, NITI Aayog, an organisation dedicated to achieving India's sustainable development goals, can effectively monitor macroeconomic indicators related to significant remittance-sending countries.

Worldwide academia is going through a major transformation because of Open Science and Recognition and Rewards movements that are linked to big societal challenges such as climate change, digitalization, growing inequality, migration, political instability, democracies under threat and combinations of these challenges. The transformations affect the human resource management (HRM) and talent management of universities. The main focus of this chapter is on collaborative innovation and the way universities participate in coalitions and strategic alliances on national and international levels. These platforms not only discuss the transformations and support the academic changes but also act as talent pools and talent exchange. This chapter provides an overview of the current state of affairs with respect to Open Science and Recognition and Rewards in academia. Next, a theoretical foundation is presented on the concepts of collaborative innovation, coopetition and HRM innovation in general. The leaders or leading organizations in the HRM innovation models often can’t make it happen on their own, in particular in highly institutionalized contexts such as academia. The legitimacy of transformations requires coalitions of the willing and therefore strategic alliances on different levels. The coalitions in academia can also contribute to academic talent management through sectoral transformations (see Recognition and Rewards) and through the way these coalitions operate.

This study aims to explore how the three types of human resource (HR) practices, encapsulated in the ability, motivation and opportunity (AMO) model, foster a learning organizational culture (LOC). In doing so, the authors evaluate the centrality of knowledge sharing (KS) in mediating this relationship.

A quantitative survey is undertaken to collect data from managers working in organizations operating in the UK. The authors use several statistical techniques to assess the psychometric properties of the measures and test the hypotheses using multiple regression executed with Preacher and Hayes’ Process macro.

The findings show that the AMO HR practices significantly facilitate the development of a LOC in the workplace, and KS among organizational members amplifies the effects of these HR practices in the process.

A LOC functions as an important source of organizational performance and effectiveness. It enhances the absorptive capacity of the organization to capture, share and transfer knowledge to optimize work. Hence, developing a culture that nurtures organizational learning could be a priority for managing HR. This study, therefore, extends the understanding of the role of AMO HR practices in fostering a learning culture – thus, providing managers with the essential knowledge to improve performance. The study also enriches the literature on HR practices, KS and LOC by integrating these three variables into a unifying framework.

Based on the transformative learning theory, this paper analyses a French women-only training programme (WOTP) that aims to develop women’s soft skills in their professional contexts. This paper aims to focus on the process of personal transformation, the collective dimensions and the unexpected effects of the transformation.

This paper used a mixed qualitative design that mainly combines a qualitative two-step study of 47 women to assess their personal changes in terms of self-confidence, self-efficacy and assertiveness. This paper used 13 semi-structured interviews to explore the perceived changes in-depth.

The analysis shows that beyond “fixing their lack of skills” – including self-limiting behaviours, low feelings of self-efficacy and difficulty claiming one’s place – a WOTP can trigger a transformational learning experience at the individual level and can modify the surveyed women’s attitudes and behaviours at work. The results also highlight the collective dimension of transformation and, to some extent, an avenue for a societal transformation.

One can state that these WOTPs may positively contribute to human resources development in organisations, and that they may be considered a relevant practice in the move to promote women and gender diversity in organisations.

The findings reveal that, at their individual levels, these women may become agents of change by influencing and acting in their professional lives. The results stress that training women may contribute to organisational changes in terms of gender diversity. These findings contribute to the enrichment of the transformative learning theory by developing the collective and societal dimensions.