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This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

The purpose of this study is to assess the presence of deceptive advertising practices in wine retailers’ e-mails and, if identified, to analyze the extent and content of these deceptive advertisements.

The study follows an observational research design to examine the accuracy of two claims that were made in 258 marketing e-mails from two major wine retailers in New Jersey, USA: (1) that all wines have 90+ scores; and (2) that these wines are offered at a deeply discounted price.

The study found that only 3.9% of cases accurately supported both major claims made: the wines having 90+ scores and being offered at a discounted price. Both claims were inaccurate in 64.7% of cases. Nearly half (49.3%) of the advertised wines had concealed critic’s scores below 90 points. Recipients were told they could save 37.2% by purchasing from the advertising retailer, but they could have actually saved 12.7% more by buying the wines elsewhere.

The study’s limitations include the small sample size. Variations between different wine retailers and their advertising practices require further investigation.

Advertised discounts and scores may be inaccurate or incomplete, causing consumer confusion and disappointment, erosion of wine advertisements’ as well as wine retailers’ and wine experts’ credibility.

Deceptive advertising can erode consumer trust and lead to unfair practices. Consumers may make purchasing decisions based on misleading information. Deceptive practices create an uneven playing field, giving businesses that engage in them an unfair advantage, hindering market transparency and ethical businesses. Policymakers should develop regulations to protect consumers and ensure fair competition.

An investigation of deceptive advertising practices in the wine industry has not been done before. This exploratory study contributes to consumer awareness and highlights the importance of truthful and transparent marketing practices.

Current models of organizational excellence are appropriate for the private organizations. It is evident that if an appropriate model is not adopted, the process of excellence in the organizations fails and some dimensions of the organization get affected by unpredictable damages. This research aims to identify an appropriate excellence model for public organizations.

First, a comprehensive literature review was conducted to identify the excellence criteria and models. Second, the models were through an expert-oriented questionnaire, analyzed by the analytical hierarchy process (AHP) technique. Participants were experts in the two domains of excellence models and public sector management. A sample of 15 experts was selected using purposive sampling. In order to emphasize on reliability, 10 questionnaires were adopted for analysis.

The findings showed that the European Foundation for Quality Management (EFQM) model is the most appropriate model for excellence measurement in the public organizations based on the five selected indices.

The identification of a model for measuring organizational excellence for public sector can significantly contribute to existing literature on excellence measurement.

The article aims to present the results of adapting the team boosting behaviors (TBB) scale to Polish cultural conditions and validating it.

The research methodology consisted of three steps. In the first step, I translated the TBB scale into Polish using a rigorous back-translation method. Next, to assess content validity, nine domain experts reviewed the initial version of the instrument for clarity and relevance. Finally, I applied the scale to a sample of 532 team members and underwent thorough psychometric testing to assess construct validity. I employed structural equation modeling (SEM) with the partial least squares (PLS) factor-based algorithm technique for confirmatory factor analysis to assess the scale’s reliability and validity.

After development, the Polish version of the TBB scale kept its three sub-scale structures. However, the validation process led to a slight reduction in the number of test items compared to the original scale.

The findings imply that the Polish version of the scale is a valid and reliable tool for assessing TBB. However, I recommend additional studies to confirm this instrument’s structure.

The results confirmed the reliability and relevance of the tool for measuring TBBs in Polish cultural conditions. The tool provides the basis for implementing further research with the TBB construct in Poland and internationally.

Amidst unpredictable and turbulent periods, such as the COVID-19 pandemic, service organization’s responses are required to be innovative, adaptable and resilient. The purpose of this study is to explore the utilization of both reconfiguration and transformational strategies as instruments for cultivating resilience and advancing sustainability in service organizations.

The study examines a proposed resilience model using fuzzy logic. The research also used a semantic differential scale to capture nuanced and intricate attitudes. Finally, to augment the validity of the resilience model, a measurement scale was formulated using business mathematics and expert opinions.

Although investing in resilience training can help organizations gain control and maintain their operations in times of crisis, it may not directly help service organizations understand the external turmoil, seek available resources or create adaptive remedies. Conversely, high levels of reconfiguration and transformation management vigour empower a service organization’s revolutionary, malleable vision, organizational structure and decision-making processes, welcoming talented and innovative employees to enhance capabilities during crises.

The resilience model bestows a comprehensive understanding of the pertinence of building resilience for service organizations identifying the antecedents that influence the adoption of these strategies and introduces a range of theoretical perspectives that empowers service organizations to conceptualize and plan for building resilience. The research guides service organizations to become more resilient to external shocks and adapt to changing circumstances by diversifying their offerings, optimizing their resources and adopting flexible work arrangements. The study elaborates on the enhancement of resilience, increasing innovation, improving efficiency and enhancing customer satisfaction for service organizations to remain competitive and contribute to positive social and economic outcomes through the adoption of both reconfiguration and transformational strategies.

The study also guides the service organizations to become more resilient to external shocks and adapt to changing circumstances by diversifying their offerings, optimizing their resources and adopting flexible work arrangements. Rapid innovation and business model innovation are essential components, enabling service organizations to foster a culture of innovation and remain competitive. In addition, the adoption can lead to improved financial performance, job creation and economic growth, contributing to positive social and economic impacts.

The resilience model bestows a comprehensive understanding of the pertinence of building resilience for service organizations. It identifies the antecedents that influence the adoption of these strategies and introduces a range of theoretical perspectives that empowers service organizations to conceptualize and plan for building resilience. The research also provides a foundation for further investigation into the effectiveness of these strategies and their impact on organizational performance and sustainability. By better preparing service organizations for disruptions and uncertainties, this research triggers ameliorated organizational performance and sustainability.

Within the realm of the service industry, the present investigation has undertaken the development, quantification and scrutiny of both resilience and tenacity. In addition, it has delved into the intricate dynamics surrounding the influencing factors and antecedents that bear upon resilience, elucidating their consequential impact on the operational performance and outlook of service-oriented organizations. The findings derived from this research furnish valuable insights germane to enhancing operational efficacy and surmounting impediments within the sector.

The purpose of this review is to evaluate existing learning agility measures and offer recommendations for their use in organizational and scholarly contexts.

This is a general review paper assessing the psychometric qualities of prevalent learning agility measures. Measures were selected based on their predominance and use in the learning agility literature and organizational settings.

Learning agility measurement is an area requiring further research. Multiple conceptualizations of learning agility exist, making the true structure of learning agility unclear. The learning agility measures in the academic literature deviate from learning agility’s traditional conceptualization and require further validation and convergent validity studies. Commercial measures of learning agility exist, but their development procedures are not subjected to peer review and are not widely used in academic research, given the cost associated with their use.

Learning agility is prevalently used in organizational settings and is receiving increased scholarly attention. Various conceptualizations and measurement tools exist, and it is unclear how these theories and measures relate and differ. This paper contributes to practice by providing practical guidelines and limitations for measuring learning agility.

Learning agility was initially conceived as a multidimensional construct comprising people agility, results agility, change agility and mental agility. As the construct has evolved, the dimension structure of the measure has evolved as well. This study addresses a gap in our current understanding of how to conceptualize and measure learning agility.

Self-regulated learning (SRL) is crucial for successful learning and lifelong learning in today’s rapidly changing world, yet research has shown that many learners need support for SRL. Recently, learning analytics has offered exciting opportunities for better understanding and supporting SRL. However, substantial endeavors are still needed not only to detect learners’ SRL processes but also to incorporate human values, individual needs and goals into the design and development of self-regulated learning analytics (SRLA). This paper aims to examine the challenges that lifelong learners faced in SRL, their needs and desirable features for SRLA.

This study triangulated data collected from three groups of educational stakeholders: focus group discussions with lifelong learners (n = 27); five teacher interviews and four expert evaluations. The groups of two or three learners discussed perceived challenges, support needs and willing-to-share data contextualized in each phase of SRL.

Lifelong learners in professional development programs face challenges in managing their learning time and motivation, and support for time management and motivation can improve their SRL. This paper proposed and evaluated a set of design principles for SRLA.

This paper presents a novel approach for theory-driven participatory design with multistakeholders that involves integrating learners, teachers and experts’ perspectives for designing SRLA. The results of the study will answer the questions of how learners’ voices can be integrated into the design process of SRLA and offer a set the design principles for the future development of SRLA.

The purpose of this study is to identify the impact of online learning on university librarians’ professional development and library services.

A mixed-methods study through an explanatory research design was applied to address the study’s objectives. Quantitative data were gathered from 341 librarians working in 221 universities, while qualitative data were gathered from 27 experts working in 21 different universities of Pakistan.

The findings of the study revealed that online learning has a significant positive impact on the professional development of university librarians. Results revealed that online learning assists in the provision of sustainable, innovative library services in university libraries.

The study has offered a model in light of the study's quantitative and qualitative findings. It contributes to theoretical understanding by expanding the existing knowledge base. It offers managerial insights, enabling the development of policies that foster the professional development of library personnel and the implementation of smart library services.

This study aims to investigate the effects of CEO gender on social enterprise (SE) value creation and the moderating effect of selective attention on SEs’ dual goals (i.e. relative attention to social versus economic goals).

The authors surveyed 596 active Taiwanese SEs to rate independent and moderating variables and received 191 responses (109 female and 82 male CEOs). The authors used external SE experts to evaluate each SE’s economic and social value creation, lowering the threat of common method bias and enhancing data quality.

Social value creation is higher with female chief executive officer (CEOs) (than with male CEOs), whereas economic value creation tends to be lower. But, attentional selection (i.e. changes in attention) to economic goals by female CEOs mitigates the negative relationship between female CEOs and economic value creation.

Gender diversity in the top management team is critical for dual-goal attainment. Decision-makers’ attention focus could vary along with the situation to achieve the desired outcomes. Thus, creating an attention structure under a given situation may help guide the decision-making process toward the desired performance for SEs.

Little research brings the attention-based view to investigate the effects of managerial gender roles on the dual-goal performance (i.e. social versus economic value creation) of SEs and test its contingency, and to the best of the authors’ knowledge, this study is the first to do so. This study also adopted a unique research design asking outside SE experts to provide the performance data.

Due to the growing complexity involved in leveraging the endless possibilities of ICT on all levels, the technical competence of faculties of higher education institutions (HEI) and effective methods for fostering e-readiness has become questionable.

This research has developed and validated an empirically supported e-readiness scale, which can be used by HEIs to assess faculty members’ preparedness toward online teaching. The measurement model and the structural model were developed as the results of exploratory factor analysis and confirmatory factor analysis (n = 245). The previously identified components and their indicators were validated using the structural models and the final scale was developed with five dimensions (“online technological readiness, pedagogical readiness, institutional readiness, learning and delivery readiness and content readiness”).

The faculties’ e-readiness assessment tool, as a useful tool, could aid institutions in identifying problems that affect the implementation of e-learning or digitalization in the institutions and developing strategies in response.

Like any research this research also has some limitations and can be considered as future research probability like the responses for this research were collected from HEI in India; however, a cross-cultural study can be conducted to understand the parameters across the globe. Although the psychometric qualities of the e-readiness scale are acceptable, additional research in various higher educational environments, both nationally and internationally, is required to further establish the scale’s relevance, validation and generalizability.

Although many scales have been developed to assess the readiness level in the education sector, a scale, that holistically measures, the readiness level of faculties from an overall perspective was required. This scale can be used to recognize the e-readiness level of teachers in HEIs. This scale can also help the institutions assess the readiness level of their faculty members and address any improvements required in their teaching and learning pedagogy, further acknowledging training needs.