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This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

The aim of this paper is to determine the scope and content for a holistic conservation and development strategies in the case of Gaziantep Rumkale. This approach seeks an answer to the question of “How can Rumkale archaeological heritage be preserved with their original values and passed on to future generations?”

The materials of the paper are based on field research and written and visual resource. The paper has been handled with a four-step method setup. The first stage is to examine the spatial and functional background of Rumkale and its immediate surroundings based on the historical development process. The second stage is to evaluate the upper- and lower-scale planning experiences of the heritage site. The third stage of the research methodology is strengths, weaknesses, opportunities, and threats (SWOT) analysis. The fourth stage is the creation of cultural heritage conservation-development strategies that define strategies for the protection and development of archaeological heritage in the context of sustainability.

The paper emphasizes the development of a holistic perspective that theoretically deals with the archaeological heritage sites of Rumkale together with the surrounding rural areas. In this context, the paper suggests ecological, spatial, socio-cultural, economic and institutional protection development strategies for the Rumkale archaeological site together with the surrounding rural areas for their delivery to future generations.

Although the area has an important cultural heritage value for different religions and cultures, it has not been subject to sufficient scientific research. The paper develops a holistic approach by considering Rumkale and its surroundings together.

This paper aims to further our understanding of policy–practice gaps in organizations from an organizational learning perspective. The authors conceptualize and analyze policy–practice gaps in terms of what they label the dual challenge of organizational learning, i.e. the organizational tasks of both adapting ongoing practices to prescribed policy demands and adapting the policy itself to the needs of practice. Specifically, the authors address how this dual challenge can be understood in terms of organizational learning and how an organization can be managed to successfully resolve the dual learning challenge and, thereby, bridge policy–practice gaps in organizations.

This paper draws on existing literature to explore the gap between policy and practice. Through a synthesis of theories and an illustrative practical example, this paper highlights key conceptual underpinnings.

In the analysis of the dual challenge of organizational learning, this study provides a conceptual framework that emphasizes the important role of tensions and contradictions between policy and practice and their role as drivers of organizational learning. To bridge policy–practice gaps in organizations, this paper proposes five key principles that aim to resolve the dual challenge and accommodate both deployment and discovery in organizations.

Because this is a conceptual study, empirical research is called for to explore further and test the findings and conclusions of the study. Several avenues of possible future research are proposed.

This paper primarily contributes by introducing and elaborating on a conceptual framework that offers novel perspectives on the dual challenges of facilitating both discovery and deployment processes within organizations.

Sustainability, innovation, and corporate identity were the guiding ideas in a research. Professional discussion was used to get information. The research yielded four possibilities for a sustainable tourist business in 2040, each defined by the fundamental variables that will shape that future. This theoretical chapter is dedicated to the conceptualization of fairness concepts in relation to local knowledge sharing and addresses practical implications for how varied claims of justice by local actors might be handled in the development of sustainable tourism. The Sustainable Improvement Goals (SIGs) and the management ecology of tourism are investigated using a “heterogeneous respondents completed” methodology.

Unlike the traditional growth model of emerging markets after economic liberalization, India’s inward foreign direct investment (FDI) surged paralleling its strong economic growth in the 2000s, despite the failure to establish a strong secondary sector. This creates an opportunity to deepen the conceptual and contextual understanding of the pivotal mechanisms that impel foreign multinational enterprises to invest into India and provides a natural setting to better understand the nature of its institutional, political and economic environment.

The authors develop a theory contextualized to Indian inward FDI patterns for the 2000–2017 period. The theoretical framework expands upon received investment motives, with explicit consideration given to the idiosyncrasies of developments in India’s recent macro and socioeconomic environment. The authors test the hypotheses using panel data from 134 countries that invested in India, using a Hausman–Taylor estimation.

The authors find that India’s transition toward a knowledge economy attracts asset augmenting rather than asset exploiting FDI. Investors appear to target long-term investments by gaining access to India’s digital capabilities, R&D, and growing talent base with a high degree of specialization within analytics, biotechnology, engineering, or pharmaceuticals. Foreign investors do not seem to be notably deterred by infrastructural challenges nor by legal and regulatory restrictions.

By providing a new perspective on India’s atheoretical economic development and FDI environment, this study offers a distinct point of comparison with regard to established hypotheses within the extant literature on FDI into emerging markets. Rethinking contemporary investment motive theory by introducing an adapted conceptual framework provides further opportunity to inform the understanding of firm strategies in similar environments.

This study aims to facilitate consistency of information in building information modelling (BIM) and address the current BIM gaps through the perspectives of the productization concept and product structure (PS).

The study follows a conceptual research approach in conjunction with a single case study. First, the previous studies on BIM implementation, productization and PS are reviewed. Further, a case study is used to analyse the current state of productization in the construction sector and develop a functional PS for construction.

A Part-Phase-Elements Matrix is proposed as a construction-specific PS to facilitate consistency in information and to enhance BIM. The proposed matrix provides new avenues to facilitate consistent information exchange through the interconnection between conceptual PS and standard building objects library, and encourage collaborative communication between stakeholders.

This study explores the core of the productization concept and PS as means to facilitate consistency of information and thus address the current gaps in BIM. This as building projects progressively move towards systematic modular and prefabricated construction where the flow of reliable information about product and construction offerings becomes increasingly important.

For the design of this case study, the authors used primary sources of information from the shops visited by them in preparation of the case and website of Fred Perry and secondary sources of information from both academic and journalistic publications.

Fred Perry is a premium clothing brand, well-known for its polo shirts. It was created by Mr Fred Perry, a British tennis player. The brand’s stated values are integrity, personality and individuality. Throughout its history, the brand has been adopted by different British subcultures but recently it has faced a challenge because of the brand appropriation by the Proud Boys, a US far-right white supremacy group and other extremist groups as Antifa and hooligans. The nature and actions of the group mean that Fred Perry runs the risk of losing control over its brand equity. This brand hijack means that Fred Perry risks alienating some of its customers by openly opposing the group but also by embracing this subculture’s appropriation. Practically, the brand opposed the appropriation in a press release and by putting an end to the sale of the black and yellow polo shirts in the USA and Canada. Fred Perry has also made a lot of efforts to reposition the brand away from extremist groups while maintaining its strong historical and cultural roots. Through this case study, students will have the opportunity to discuss this topic and explore solutions for brands that face this type of dilemma.

This case is designed to be used in a marketing management, brand strategy or consumer behavior/culture course, especially in the subfield of market segmentation in the telecommunications sector. Specifically, this case is designed for college seniors or master students with basic strategic marketing training. This case will help students understand the difference between the brand identity that the brand owners intend and the brand image that consumers actually perceive. It provides the basis of discussions on the topics of brand management, consumer culture, consumers-brands relationships, brand architecture, brand equity, brand appropriation and repositioning strategy.

Consumer-perceived review attitude determines consumer overall information adoption and is a core part of consumer’s online-shopping. This study aims to focus on factors that could influence consumer review attitude and can be used by marketers to shape individual information perception.

The study used the questionnaire method to collect data from online shoppers and the modelling of structural equations as an empirical approach to analyse the data.

The findings demonstrate that both systematic and heuristic cues impact the reviewer’s credibility and perceived website attitude differently, which, in turn, influence review attitude. Review characteristics, such as factuality, consistency and relevancy, have a positive relationship with reviewer credibility, while only review consistency and relevancy appears to have a relationship with review attitude. Website characteristics such as reputation, familiarity and social interactivity positively influence the website attitude, which positively influences review attitude. Apart from this, review skepticism has a significant negative relationship with review attitude.

This study could help to foster a positive attitude towards online reviews. Digital marketers need to motivate trusted reviewers to post consistent, fact-based reviews. Further improving the overall website reputation and interactivity could bring a positive attitude towards the reviews. Also, digital marketers must filter and avoid contradictory reviews or reviews that have a bipolar message and reviews expressing numerous emotions to enhance review relevance and consistency.

The current study addresses the need to understand the formation of consumer review attitude through both review and website characteristics using heuristic – systematic model. The paper captures the complex process undergone by the consumer to decipher review attitude and thereby extend the understanding of consumer information processing.

The purpose of this study is to examine the quality of information in articles in the online encyclopedia, Wikipedia, as perceived by readers and content contributors. This study explored several dimensions and characteristics of information presented in Wikipedia by identifying new emerging dimensions in terms of readers’ perceptions of the quality of online information.

Two rounds of online surveys were conducted using a mixed-method approach. In the first survey, the authors conducted content analysis on 197 participants, and in the second survey, the authors conducted factor analysis on 107 study participants. The authors used Qualtrics Panel Services to recruit individuals who read and/or edited the English version of Wikipedia articles and resided in the United States.

The mixed-method approach employed in this study to explore the quality of online information had three core components: users’ perceptions of information quality, content analysis, and exploratory factor analysis of the perceived information quality structure. The study found a new information quality category, social aspect quality. Dimensions include fun, goodness, empowering and user generated.

The results demonstrate the emergence of novel quality attributes for information quality presented online, particularly in social media. Moreover, this study is one of the rare studies to employ a mixed-method approach that offers diverse but reliable perspectives on information quality as perceived by everyday users of Wikipedia.