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Supply chains are increasingly incorporating social perspectives into their activities. It is often argued that social initiatives in supply chain management (SCM) are a response to external pressures. However, it is still undetermined whether these initiatives can improve economic performance. Additionally, it is proposed that digital transformation in supply chains, also described as Smart Supply Chain, can support social performance. Therefore, this study aims to analyze the association between digital transformation, social performance in SCM and economic performance.

The study is based on a survey of 473 companies in Brazil, a country where social needs create high pressures on companies to respond to the country’s challenges. The data collected underwent testing using ordinary least squares regression and bootstrapping techniques to examine the mediation effects between Smart Supply Chain, social performance and economic performance.

The findings indicate that digital transformation supports social performance. Additionally, adopting social initiatives helps to increase firm performance in the context of an emerging economy, while social initiatives mediate between digital transformation and firm performance.

This paper provides a new perspective on the social side of supply chains by demonstrating the close relationship between digital transformation and social engagement initiatives. It argues that aligning digital transformation strategies and technologies with social performance is crucial for companies to establish stronger connections with stakeholders.

Everyday users of professional networks such as LinkedIn are flooded by posts presenting the achievements of their connections (e.g. I got a new job/award). The present research takes a self-discrepancy perspective to examine the mixed-emotional and behavioral consequences of viewing such idealized self-promotional content on professional networks.

The emotional and behavioral consequences following viewership of idealized self-promotional content on LinkedIn are explored through one pilot study (N = 109) and one online experiment (N = 714), which is evaluated using structural equation modeling.

Viewership of idealized self-promotional content on professional social networking sites acts as an emotional double-edged sword for LinkedIn users. Users feel both dejection and symhedonia (i.e. happiness for others), dependent on their reported career-based self-discrepancy. We find the experience of symhedonia to be bound by the relational closeness of the poster (acquaintance vs close friend). Furthermore, we show how resultant emotions drive self-regulatory compensatory IT-use behaviors (i.e. direct resolution, fluid compensation, dissociation, and escapism).

We offer four distinct contributions. Firstly, we disentangle inconsistent findings of mixed emotions by introducing symhedonia to IT literature. Secondly, we investigate the boundary condition of relational closeness. Thirdly, we extend our findings by investigating compensatory-consumption behaviors that stem from mixed-affective outcomes. Finally, we do so in the context of professional networks, which are greatly understudied and are distinctive from personal networks. Practical implications are discussed.

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

Even though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their supply chains and operations, there is a fundamental lack of understanding of all the relevant stakeholder groups and the specific roles they play. By adopting a stakeholder theory approach, this study aims to identify all the key stakeholders and their associated roles towards supporting corporations’ modern slavery monitoring, detection and disclosure activities.

A systematic literature review was conducted by following the PRISMA guidelines. Relevant literature included scholarly work focusing on the identification of key stakeholders and the roles they play in enabling corporations’ modern slavery monitoring, detection and disclosure activities.

Nine stakeholder groups and their roles were identified, such as governments, workers, IGOs, NGOs and suppliers. Examples of performed activities include conducting audits, providing training, monitoring occurrences of modern slavery, enforcing regulations, reporting on labour issues and evaluating corporations’ modern slavery reports.

A comprehensive understanding of key stakeholders and their roles enables better collaboration towards achieving transparency within corporations’ supply chains and operations. Other stakeholders can leverage these findings to enhance modern slavery reporting activities.

Clarity regarding key stakeholders and their roles may improve quality and quantity of reported modern slavery information, enhancing corporations’ public accountability.

This study adopts a stakeholder theory approach to provide a comprehensive understanding of key stakeholders and their roles in enhancing corporations’ modern slavery reporting activities.

This study investigates (1) whether democratization drives sovereign credit ratings (SCR) changes (the “democratic advantage”) or whether SCR changes affect democratization, (2) whether the degree of democratization in sub-Saharan African (SSA) countries affects the associations and (3) whether the associations are significantly affected by resource dependence.

This study investigates the effects of SCR changes on democracy in 22 SSA countries over the period of 2000–2020 VEC Granger causality/block exogeneity Wald tests, and impulse responses and variance decomposition analyses with Cholesky ordering and Monte Carlo standard errors in a panel VECM framework.

The full sample impulse responses find that a SCR shock has a long-run detrimental effect on the democracy and political rights but only a short-run positive impact on civil liberties. Among the sub-samples, it is found that the extent of natural resource dependence does not affect the magnitude of SCR shocks on democratization mentioned above but it is found that a SCR shock affects long-run democracy in SSA countries that are relatively more democratic but is more likely to drive democratic deepening in less democratic SSA countries. The full sample variance decompositions further finds that the variance of SCR to a political rights shock outweighs the effects of all the macroeconomic factors, whereas in more diversified SSA countries, the variances of SCR are much greater for democracy and political rights shocks, which suggests that democratization and political rights in diversified SSA economies are severely affected by SCR changes. In the case of the high and low democracy sub-samples, it is found that the variance of SCR in the relatively higher democracy sub-sample is greater than in the low democracy sub-sample.

These results have three implications for democratization in SSA. First, the effect of a SCR change is not a democratically agnostic and impacts political rights to a greater extent than civil liberties. Second, SCR changes have the potential to spark a negative cycle in SSA countries whereby a downgrade leads to a deterioration in socio-political stability coupled with increased financial economic constraints that in turn drive further downgrades and macroeconomic hardship. Finally, SCR changes are potentially detrimental for democracy in more democratic SSA countries but democratically supportive in less democratic SSA countries. Thus, SSA countries that are relatively politically sophisticated are more exposed to the effects of SCR changes, whereas less politically sophisticated SSA countries can proactively shape their SCRs by undertaking political reforms.

This study is the first to examine the associations between SCR and democracy in SSA. This is critical literature for the Africa’s scholarly work given that the debate on unfair rating actions and claims of subjective rating methods is ongoing.

A learning-focused culture promotes creativity, innovativeness and the acquisition of novel insights and competencies. The study aims to explore the relationship between human resource development (HRD) practice and employee competencies using organizational learning culture as a mediating variable.

Data were collected from 828 employees of 37 health care institutions comprising 24 (internationally-owned) and 13 (indigenously-owned). Construct reliability and validity was established through a confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.

Data supported the hypothesized relationships. The results show that training and development and employee competencies were significantly related. Career development and employee competencies were significantly related. Organizational learning culture mediates the relationship between training and development and employee competencies. However, organizational learning culture did not mediate the relationship between career development and employee competencies.

The generalizability of the findings will be constrained due to the research’s health care focus and cross-sectional data.

The study’s findings will serve as valuable pointers to policy makers and stakeholders of health care institutions in developing system-level capacities that promote continuous learning and adaptive learning cultures to ensure sustainability and competitive advantage.

By evidencing empirically that organizational learning culture mediates the relationship between HRD practices and employee competencies the study extends the literature.

The aim of this work is to enhance workplace diversity and inclusion by exploring and addressing unique barriers faced by veterans during their transition from military service to civilian occupations.

Building on existing expatriate theory, we introduce the Veteran Employment Transition (VET) model. Drawing parallels between veterans and expatriates, the model illustrates key antecedents crucial for a successful transitional adjustment.

The proposed VET model outlines essential factors contributing to successful veteran transitions. These factors include individual factors such as language skills, job and organization factors such as role clarity and nonwork factors.

The VET model establishes a foundation for future research on veteran transition and answers the call for theory development in the field.

The insights derived from the VET model offer practical recommendations for designing interventions and transition support programs tailored to the unique needs of returning veterans.

The contribution of this paper lies in the development of the VET model, offering a novel perspective for understanding and addressing the distinctive challenges faced by returning United States (US) military veterans.

This study aims to identify and explore different risk typologies associated with consumer acceptance of purchase recommendations from voice assistants (VAs).

Drawing on components of perceived risk, consumer trust theory, and consumption value theory, a research model was proposed and tested using structural equation modeling (SEM) with data from 482 voice shoppers.

The results reveal that, unlike risks associated with physical harm, privacy breaches, and security threats, a variety of other concerns—including financial, psychological, social, performance-related risks, time loss, and the overall perceived risks—significantly influence consumers' willingness to accept VAs purchase recommendations. The effect is mediated by trust in VA purchase recommendations and their perceived value. Different types of risk affect various consumption values, with functional value being the most influential. The model explains 58.6% of the variance in purchase recommendation acceptance and significantly elucidates the variance in all consumption values.

This study contributes crucial knowledge to understanding consumer decision-making processes as they increasingly leverage AI-powered voice-based dialogue platforms for online purchasing. It emphasizes recognizing diverse risk typologies associated with VA purchase recommendations and their impact on consumer purchase behavior. The findings offer insights for marketing managers seeking to navigate the challenges posed by consumers' perceived risks while leveraging VAs as an integral component of modern shopping environments.

The widespread uptake of digital technology tools for online teaching and learning reached its peak during the nationwide lockdown triggered by the COVID-19 pandemic. It transformed the higher education institutions (HEIs) marketplace both in developed and developing countries. However, in this process of digital transformation, several HEIs, specifically from developing countries, faced major challenges. That threatened to affect their sustainability and performance. In this vein, this study conducts a bibliometric review to map the challenges during the COVID-19 pandemic and suggest strategies for HEIs to cope with post-pandemic situations in the future.

This comprehensive review encompasses 343 papers published between 2020 and 2023, employing a systematic approach that combines bibliometrics and content analysis to thoroughly evaluate the articles.

The investigation revealed a lack of published work addressing the specific challenges faced by the faculty members affecting their well-being. The study underscores the importance of e-learning technology adoption for higher education sustainability by compelling both students and teachers to rely heavily on social media platforms to maintain social presence and facilitate remote learning. The reduced interpersonal interaction during the pandemic has had negative consequences for academic engagement and professional advancement for both educators and students.

This has implications for policymakers and the management of HEIs, as it may prove useful in reenvisioning and redesigning future curricula. The paper concludes by developing a sustainable learning framework using a blended approach. Additionally, we also provide directions for future research to scholars.

This study has implications for policymakers and HEI management to rethink the delivery of future courses with a focus on education and institute sustainability. Finally, the research also proposes a hybrid learning framework for sustainability and forms a robust foundation for scholars in future research.

The increased digital interactions in the B2B industry have enhanced the importance of customer engagement as a measure of firm performance. This study aims to map and analyze temporal and spatial journeys for customer engagement in B2B markets from a bibliometric perspective.

The extant literature on customer engagement research in the B2B context was analyzed using bibliometric analysis. The citation analysis, keyword analysis, cluster analysis, three-field plot and bibliographic coupling were used to map the intellectual structure of customer engagement in B2B markets.

The research on customer engagement in the B2B context was studied more in western countries. The analysis suggests that customer engagement in B2B markets will take centre stage in the coming times as digital channels make it easier to track critical metrics besides other key factors. Issues like digital transformation, the use of artificial intelligence for virtual engagement, personalization, innovation and salesforce management by leveraging technology would be critical for improved B2B customer engagement.

The study provides a comprehensive reference to scholars working in this domain.

The study makes a pioneering effort to comprehensively analyze the vast corpus of literature on customer engagement in B2B markets for business insights.