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Despite major progress made in improving the health and well-being of millions of people, more efforts are needed for investment in 21st century health care. However, public hospital waiting lists continue to grow. At the same time, there has been increased investment in e-health and digital interventions to enhance population health and reduce hospital admissions. The purpose of this study is to highlight the accounting challenges associated with measuring, investing and accounting for value in this setting. The authors argue that this requires more nuanced performance metrics that effect a shift from a technical practice to one that embraces social and moral values.

This research is based on field interviews held with clinicians, accountants and administrators in public hospitals throughout Australia and Europe. The field research and multidisciplinary narratives offer insights and issues relating to value and valuing and managing digital health investment decisions for the post-COVID-19 “value-based health-care” future of accounting in the hospital setting.

The authors find that the complex activity-based hospital funding models operate as a black box, with limited clinician understanding and hybridised accounting expertise for informed social, moral and ethical decision-making. While there is malleability of the health economics-derived activity-based hospital funding models, value contestation and conflict are evident in the operationalisation of these models in practice. Activity-based funding (ABF) mechanisms reward patient throughput volumes in hospitals but at the same time stymie investment in digital health. Although classified as strategic investments, there is a limit to strategic planning.

Accounting in public hospitals has become increasingly visible and contested during the pandemic-driven health-care crisis. Further research is required to examine the hybridising accounting expertise as it is increasingly implicated in the incremental changes to ABF in the emergence of value-based health care and associated digital health investment strategies. Despite operationalising these health economic models in practice, accountants are currently being blamed for dysfunctional health-care decisions. Further education for practicing accountants is required to effect operational change. This includes education on the significant moral and ethical dilemmas that result from accounting for patient mix choices in public hospital service provision.

This research involved a multidisciplinary team from accounting, digital health, information systems, value-based health care and clinical expertise. Unique insights on the move to digital health care are provided. This study contributes to policy development and the limited value-based health-care literature in accounting.

The purpose of this paper is to explore how a retail distribution network can be rationalised from a spatial perspective to improve service responsiveness and delivery efficiency.

This paper applies spatial analytics to examine variability of demand, both spatially and from a service delivery perspective, for an auto-parts retail network. Spatial analytics are applied to map the location of stores and customers to represent demand and service delivery patterns and to delineate market areas.

Results show significant spatial clustering in customer demand; whilst the delivery of products to customers, in contrast, is spatially dispersed. There is a substantial gap between revenue generated and costs. Market area analysis shows significant overlap, whereby stores compete with each other for business. In total, 80 per cent of customers can be reached within a 15-minute-radius, whilst only 20 per cent lies outside the market areas. Segmentation analysis of customers, based on service delivery, also shows the prevalence of the Pareto principle or 80:20 rule whereby 80 per cent of the revenue is generated by 20 per cent of customers.

Spatially integrated strategies are suggested to improve the efficiency of the retail network. It is recommended that less accessible and unprofitable customers could be either charged extra delivery cost or outsourced without the risk of a substantial reduction in revenue or quality of service delivery.

Innovative application of spatial analytics is used to analyse and visualise unit-record sales data to generate practical solutions to improve retail network responsiveness and operational efficiency.

The purpose of this paper is to describe multiple case studies based on free/open‐source software (F/OSS) web applications. F/OSS web applications were deployed to create a demo web‐portal for Swiss small‐ and medium‐sized tourism enterprises (SMTEs). The web‐portal will demonstrate web applications for the purpose of F/OSS awareness and their subsequent trials.

Multiple case studies using rapid prototyping methods to deploy F/OSS web applications were used.

It was found that a web‐portal for increasing awareness and enabling interactive trials in the context of web applications suited to service organisations such as the SMTEs would enable further investigation regarding F/OSS adoption in the SMTE community.

Major components deployed in developing a web‐portal provide a limited set of trials and do not represent the wide range of F/OSS applications which might be applicable to the SMTE community.

F/OSS applications, especially web‐based business applications, are increasingly being adopted for commercial purposes. However, building awareness and enabling exploration of such applications in the context of SMTEs is still a rare occurrence.

Building a large trading bloc tends to produce substantial economic gains, while minimizing economic losses from overlapping FTAs. East Asia has tried to generate the impetus for promoting region-wide trading blocs, but most of those blocs have been overlapped and multilayered. This paper reviews the evolution of East Asian regionalism from the APEC FTA under the 1994 Bogor Goal to recent RCEP promoted in 2013. This paper underlines that the continued expansion of multilayered trading blocs in East Asia works as a serious obstacle to regional economic integration, rather than exploring the realization of a region-wide trading bloc.

This paper aims to extend current information security compliance research by adapting “work-stress model” of the extended Job Demands-Resources model to explore how security compliance demands, organization and personal resources influence end-user security compliance. The paper proposes that security compliance burnout and security engagement as the mediating factors between security compliance demands, organizational and personal resources and individual security compliance.

The authors used a multi-case in-depth interview method to explore the relevance and significance of security demands, organizational resources and personal resources on security compliance at work. Seventeen participants in three organizations including a bank, a university and an oil distribution company in Vietnam were interviewed during a four-month period.

The study identified three security demands, three security resources and two aspects of personal resources that influence security compliance. The study demonstrates that the security environment factors such as security demands and resources affected compliance burden and security engagement. Personal resources could play an integral role in moderating the impact of security environment on security compliance.

The findings presented are not generalizable to the wider population of end-users in Vietnam due to the small sample size used in the interviews. Further quantitative studies need to measure the extent of each predictor on security compliance.

The originality of the research stems from proposing not only stress-based but also motivating factors from the security environment on security compliance. By using qualitative approach, the study provides more insight to understand the impact of the security environments on security compliance.

The purpose of this paper is to investigate the online fashion sponsorship, shedding light on the content and appeal of online fashion magazine advertising. Heeding the call of researchers for cross-cultural advertising investigations, this research offers a comparison of online fashion magazine advertisements in France and the USA in terms of needs appeals, emotional appeals, and sex appeals.

Elle and Vogue were identified as prominent fashion magazines with an online presence in France and the USA After pretesting to identify appeals that appeared most frequently in online fashion advertisements, a content analysis of website advertisements was conducted with the full population of online advertisements in the US and French Elle and Vogue at the time of the study.

The research found that need appeals conform primarily to national character and that emotional advertising is more preponderant in French advertisements, whereas sexual advertising is more preponderant in US advertisements. For needs appeals, the need for affiliation was higher for US advertisements, whereas online French magazines advertisements were more likely to use guidance and safety appeals. The need for prominence, attention, and autonomy were higher for online US magazine advertisements, whereas French advertisements were more likely to use escape and aggression appeals.

As fashion magazines develop an online presence that is well coordinated with their print fashion pages, it is important to understand how advertising sponsors on the magazines’ webpages target consumers. This study is a first step in providing cross-cultural comparative insights into advertising appeals in relation to national character and preferences.

Among various distinctive formulations that have been developed simultaneously in East Asia as of 2009, this paper selected three major paths, ASEAN+3, ASEAN+6 and APEC, to quantitatively examine the economic impacts of Asian regionalization with the CGE model. This paper confirmed previous findings such as the magnitude of economic impact being proportional to the size of membership and the existence of trade diversion effect within all trade blocs. The subsequent KORUS and Korea-EU FTA imposition upon the built CGE base models further verified the effects of hub-and-spoke-ism in East Asia. Jointly, the simulation results implied that the economic impacts of a trade arrangement heavily depend on the subject economy’s reliance on trade with the participating states. It was also found that the impacts were directly proportional to the accrued trade balance of the subject spoke country with both the hub state and the hub-destination. This could have been exaggerated as the scope of this study was limited to East Asia where KORUS FTA was found to be more influential than Korea-EU FTA due to its exceptionally high reliance on the US. On the course of this research to verify the aforementioned findings, however, both GTAP 6 and 7 were adopted, and hence, the economic impacts of China’s accession to the WTO in the global trade system were also empirically proven.

While the Ohio State leadership approach had been forgotten for several decades, scholars in the field of leadership have begun revisiting the validity and the role of leader consideration and initiating structure. Building on self-expansion theory, this study suggest the effects of leader consideration and initiating structure on employee task performance. Also, integrating self-expansion theory and regulatory fit theory, the purpose of this paper is to propose and examine the moderating role of employee regulatory focus on the relationship between the Ohio State leadership behaviors and employee task performance, which was mediated by emloyees’ creative behavior as well as citizenship behavior.

To test the hypothesized model of this study, cross-sectional data were collected using questionnaires. Pairs of survey packages, which included group-member surveys and a group-leader survey, were handed out to employees in organizations. The authors collected data from 47 groups and 143 group members in 25 private companies in the Republic of Korea, including from financial, technology, manufacturing, and research and development organizations.

The results showed that leader consideration exerts significant effects on employee task performance. Also, the authors found the moderating role of employee regulatory promotion focus on the relationship between leader consideration/initiating structure and employee task performance, which were mediated by creative behavior and citizenship behavior.

This study contributes to the advancement of the Ohio State leadership approach by integrating self-expansion theory and regulatory fit theory to investigate the distinct mechanisms and boundary conditions of its leadership process. The current study also contributes to the literature on extra-role behavior that the Ohio State leadership behavioral dimensions can be considered as one of the antecedents of employees’ creative and citizenship behavior.

This paper aims to investigate the long-run financial and environmental performance of corporate green bond issuers, worldwide.

The data includes 259 corporate green bond issuers from 2013 to 2020. The authors adopt the matching approach, using the nearest neighbor method to select the control firms. The event-time approach is used to examine corporate green bond issuers’ long-run stock market performance, and robustness tests are conducted using the calendar-time method. The authors examine green bond issuers’ long-run environmental performance and carbon dioxide (CO₂₎ emissions using difference-in-differences estimations.

In contrast with the earlier long-run event studies, our results reveal that multiple-time issuers, and issuers operating in industries where the natural environment is financially material, perform financially in the long term relative to the control firms. The authors also document that corporate green bond issuers reduce their CO₂ emissions, and improve their resource use efficiency and environmental performance, in the long run.

To the authors’ knowledge, this is the first study that looks at the long-run effect of corporate green bond issuance on firms’ stock market performance. It has the particularity to document that corporate green bond issuance is beneficial for investors and positively affects the environment. Our findings help us understand that firms do not issue green bonds for greenwashing.

Comprehensive studies examining how Korean e-commerce trade works are currently limited. This study seeks to explore whether Korea’s e-commerce trade is more applicable to traditional trade theory or to modern theories. According to our analysis, the share of intra-industry trade (IIT) in modern trade theory is less than that of general trade for Korean e-commerce. Therefore, trade based on comparative advantage can be more valid in explaining e-commerce trade. From results in analyzing the gravity model, it was found that Korea’s e-commerce exports are higher as IIT with its FTA partners. In contrast, it is found that the lower the proportion of e-commerce trade, the higher chance for the import growth. Lastly, this study looked at what kind of comparative advantage is realized through imports. While Korea has been mostly exporting goods of high quality, its major trading partners import products based on price and selection of goods. In order for Korea’s e-commerce to grow, a more strategic approach is necessary. A strategy of high price based on superior quality is not effective, and as e-commerce has radically reduced sales and marketing costs, so a price reduction needs to be reflected in the price of goods for consumers.