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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.

This study reduces carbon emission in logistics distribution to realize the low-carbon site optimization for a cold chain logistics distribution center problem.

This study involves cooling, commodity damage and carbon emissions and establishes the site selection model of low-carbon cold chain logistics distribution center aiming at minimizing total cost, and grey wolf optimization algorithm is used to improve the artificial fish swarm algorithm to solve a cold chain logistics distribution center problem.

The optimization results and stability of the improved algorithm are significantly improved and compared with other intelligent algorithms. The result is confirmed to use the Beijing-Tianjin-Hebei region site selection. This study reduces composite cost of cold chain logistics and reduces damage to environment to provide a new idea for developing cold chain logistics.

This study contributes to propose an optimization model of low-carbon cold chain logistics site by considering various factors affecting cold chain products and converting carbon emissions into costs. Prior studies are lacking to take carbon emissions into account in the logistics process. The main trend of current economic development is low-carbon and the logistics distribution is an energy consumption and high carbon emissions.

Proximity is a crucial factor influencing innovation collaboration and performance. Most existing studies have primarily focused on the organizational level and been static in nature. Therefore, a further study on how proximity affects innovation performance is needed. This paper aims to fill this gap by highlighting the organizational, cognitive and geographical proximity in China’s open regional innovation system.

This paper analyzes the data from 2010 to 2015 through path analysis.

The results reveal that geographical proximity has a direct positive effect on regional innovation performance in China’s regional innovation system. It also shows that organizational proximity exerts a negative impact on absorptive capacity, and through it adversely affects regional innovation performance. In contrast, cognitive proximity is found to have a positive effect on absorptive capacity, enhancing regional innovation performance.

Based on these findings, this paper contributes to a better understanding of the role of proximity in innovation collaboration and performance. By highlighting the importance of different proximity types, it provides insights for policymakers and practitioners seeking to foster regional innovation.

The purpose of the present work is to improve the industry performance by identifying and quantifying the risks faced by the Indian pharmaceutical industry (IPI). The risk values for the prominent risks and overall industry are determined based on the four risk parameters, which would help determine the most contributive risks for mitigation.

An extensive literature survey was done to identify the risks, which were also validated by industry experts. The finalized risks were then evaluated using the fuzzy synthetic evaluation (FSE) method, which is the most suitable approach for the risk assessment with parameters having a set of different risk levels.

The three most contributive sub-risks are counterfeit drugs, demand fluctuations and loss of customers due to partners' poor service performance, while the main risks obtained are demand, financial and logistics. Also, the overall risk value indicates that the industry faces medium to high risk.

The study identifies the critical risks which need to be mitigated for an efficient industry. The industry is most vulnerable to the demand risk category. Therefore, the managers should minimize this risk by mitigating its sub-risks, like demand fluctuations, bullwhip effect, etc. Another critical sub-risk, the counterfeit risk, should be managed by adopting advanced technologies like blockchain, artificial intelligence, etc.

There is insufficient literature focusing on risk quantification. Therefore, this work addresses this gap and obtains the industry's most critical risks. It also discusses suitable mitigation strategies for better industry performance.

Entrepreneurial ventures aspiring to disrupt existing market incumbents often use business-model innovation to increase the attractiveness of their offerings. A value proposition is the central element of a business model, and is critical for this purpose. However, how entrepreneurial ventures modify their value propositions to increase the attractiveness of their comparatively inferior offerings is not well understood. The purpose of this paper is to analyze the value proposition innovation (VPI) of aspiring disruptors.

The authors used a flexible pattern matching approach to ground the inductive findings in extant theory. The authors conducted 21 semi-structured interviews with managers from startups in the global electric vehicle industry.

The authors developed a framework, showing two factors, determinants and tactics, that play a key role in VPI connected by a continuous feedback loop. Directed by the determinants of cognitive antecedents, development drivers and realization capabilities, aspiring disruptors determine the scope, focus and priorities of various configuration and support tactics to enable and secure the success of their value proposition.

The authors contribute to theory by showing how cognitive antecedents, development drivers and capabilities determine VPI tactics to disrupt existing market incumbents, furthering the understanding of configuration tactics. The results have important implications for disruptive innovation theory, and entrepreneurship research and practice, as they offer an explanatory framework to analyze strategies of aspiring disruptors who increase the attractiveness of sustainable technologies, thereby accelerating their diffusion.

Elmar Mock's extraordinary story began in a small village in Switzerland. Born in 1954, he was the son of an Austrian immigrant and a Swiss mother. School was difficult, as he struggled with dyslexia. Nevertheless, he graduated from engineering school, obtained a job with a Swiss manufacturer, ETA. By the age of 26, he had co-invented the Swatch. Following the accidental death of his brother, Stéphane, in 1985, he decided to leave his job and launch his own creativity and innovation consulting company, Creaholic, in 1986.

In 2014, Elmar retired from Creaholic and created with his second wife Hélène Mock née Kett, a second company: ‘Mock-Kett’. He has created more than 80 families of patents in various industries and has been involved in more than 600 projects. He is also a member of the advisory boards of some of the spin-offs incubated by Creaholic. He remains active as a speaker and international consultant with ‘Mock-Kett’, which promotes the motivational side of invention. He has received numerous awards and his book ‘The Innovation Factory’ has been published in three languages.

The case depicts a one-of-a-kind creative mindset and offers in-depth reflections on the concepts of creativity, innovation and intrapreneurship and their applications in organizations. ¹

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Owing to highly volatile and chaotic external events, predicting future movements of cryptocurrencies is a challenging task. This paper advances a granular hybrid predictive modeling framework for predicting the future figures of Bitcoin (BTC), Litecoin (LTC), Ethereum (ETH), Stellar (XLM) and Tether (USDT) during normal and pandemic regimes.

Initially, the major temporal characteristics of the price series are examined. In the second stage, ensemble empirical mode decomposition (EEMD) and maximal overlap discrete wavelet transformation (MODWT) are used to decompose the original time series into two distinct sets of granular subseries. In the third stage, long- and short-term memory network (LSTM) and extreme gradient boosting (XGB) are applied to the decomposed subseries to estimate the initial forecasts. Lastly, sequential quadratic programming (SQP) is used to fetch the forecast by combining the initial forecasts.

Rigorous performance assessment and the outcome of the Diebold-Mariano’s pairwise statistical test demonstrate the efficacy of the suggested predictive framework. The framework yields commendable predictive performance during the COVID-19 pandemic timeline explicitly as well. Future trends of BTC and ETH are found to be relatively easier to predict, while USDT is relatively difficult to predict.

The robustness of the proposed framework can be leveraged for practical trading and managing investment in crypto market. Empirical properties of the temporal dynamics of chosen cryptocurrencies provide deeper insights.

In literature, it is recognized that there is no universal set of critical success factors (CSFs) applicable to all projects. The goal of this research is to validate a theoretical model which considers that CSFs’ influence on project success (PS) is configurational, that CSFs combine to influence PS.

The authors proposed a theoretical framework which operationalizes CSFs considering contingency and institutional theories' terms, as external contingencies, organizational resources and project strategies, which influence PS. The framework is validated through a qualitative approach on 18 social projects implemented by nongovernmental organizations (NGOs). Based on the conducted semistructured interviews with NGO managers or project managers, 91 instances when CSFs combine to influence PS were identified.

The dominant path reveals the combination of CSFs in terms of strategies adopted to face contingencies (70 instances), another as resources which moderate managers' strategies (14 instances), and in seven instances positive contingencies and resources combine and influence the PS. The results reveal that CSFs combine in reactive and dynamic ways to influence PS.

The research contributes to the vast literature on projects' success by adopting a different perspective. Configurational theory explains project management and projects' complexity better than the traditional approaches, which have a rather correlational perspective.