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In 2004, City of Gardena was unable to meet its obligations on $26 million in debt. The authors examined City of Gardena financial reporting as of June 30, 2004 and 2003 to determine if the publicly available financial reports adequately disclosed the situation. Information about the long-term debt was properly displayed in the financial statements and disclosed in notes. There was no mention of the situation in the MD&A either year. The auditors’ did not include an explanatory paragraph highlighting the debt, nor did they issue a ‘substantial doubt about the ability to continue to exist as a going concern’ report. This paper examines existing accounting and auditing standards to determine their adequacy to protect the public interest.

Using tax abatements to spur economic development can be controversial. The potential benefits are stressed when abatements are granted, but subsequent reporting may be insufficient for citizens to hold governments accountable for actual results. We solicited perspectives on tax abatements from three user groups (citizens representing advocacy groups, county board members, and financial analysts) and county officials involved in financial reporting, budgeting, or property tax administration. Users and preparers expressed generally similar views about the need for reporting; however, some differences were evident in the degree of support for reporting specific information items and the format for making information available. We also found that much information desired by users is not available to them currently, and governments may need to create mechanisms to collect information.

Although the value of artificial intelligence (AI) has been acknowledged by companies, the literature shows challenges concerning AI-enabled business-to-business (B2B) marketing innovation, as well as the diversity of roles AI can play in this regard. Accordingly, this study investigates the approaches that AI can be used for enabling B2B marketing innovation.

Applying a bibliometric research method, this study systematically investigates the literature regarding AI-enabled B2B marketing. It synthesises state-of-the-art knowledge from 221 journal articles published between 1990 and 2021.

Apart from offering specific information regarding the most influential authors and most frequently cited articles, the study further categorises the use of AI for innovation in B2B marketing into five domains, identifying the main trends in the literature and suggesting directions for future research.

Through the five identified domains, practitioners can assess their current use of AI and identify their future needs in the relevant domains in order to make appropriate decisions on how to invest in AI. Thus, the research enables companies to realise their digital marketing innovation strategies through AI.

The research represents one of the first large-scale reviews of relevant literature on AI in B2B marketing by (1) obtaining and comparing the most influential works based on a series of analyses; (2) identifying five domains of research into how AI can be used for facilitating B2B marketing innovation and (3) classifying relevant articles into five different time periods in order to identify both past trends and future directions in this specific field.

This paper investigated the relationships among workaholism, work–family enrichment (work–life enrichment), and workplace incivility.

Data on workaholism, incivility, and work–family enrichment were collected through the administration of a survey on 414 employees of a public bank in Iran.

Workaholism and life–work enrichment were positively and negatively related to uncivil behaviors, respectively, and workaholism was positively associated with work–family enrichment. Overall, work–family enrichment did not act as a mediator variable between workaholism and uncivil behaviors.

Future researchers should consider public or private organizations and assess the different instigators of incivility considering the mediator or moderating role of gender.

Managers should focus on reducing workaholism and developing life–work enrichment in order to decrease uncivil behaviors.

Given the hard economic and complex political conditions in Iran and increasing likelihood of uncivil behaviors, the results of the present study offer ways to minimize workplace incivility in employees.

The study contributes to the research on uncivil behavior by improving the understanding of organizational and personal factors (workaholism and work–life enrichment) that can influence workplace incivility among employees working in public organizations. It also addresses the usefulness of examining work–life enrichment disposition in understanding the relationship between workaholism and workplace incivility.

This study aims to determine the mall criteria that are the most crucial for the youth market by determining the winning brand in comparison to other offerings to understand what is required to gain a competitive advantage and to differentiate a mall from its rivals.

This study chose the Stochastic Multicriteria Acceptability Analysis-2 method to evaluate the mall preferences of young people. By using this method, the various criteria were evaluated for more than one alternative to find the best solution. JSMA program was used to analyze the data. The survey was administered using the mall intercept method to reduce sample bias.

The study identifies that the criteria that have the highest impact on the mall preferences of young people are the mall campaigns for loyal customers; the traffic in the mall locality and the mall’s parking facilities; the mall’s facilities for disabled people; the quality of the mall locality; and the quality of the people visiting the mall. The study reveals that a mall’s physical features, its facilities and the criteria related to employees have a very low impact on the mall choices of young people. The study further finds that the youth market has very low satisfaction levels for all of the identified criteria. This study reveals that this macro accessibility criterion is less relevant for the youth market than for the general population.

Despite the importance of this market, there is insufficient research on the shopping behavior of young people. They have a considerable impact on the purchasing decisions of their families, significant disposable income and constitute the future market for the sector. This study uniquely enables the sequential ordering of customers’ decision-making criteria and determines the effectiveness or impact of these criteria in the mall sector.

The purpose of this study is to provide insight into customers’ psychological processes and behavioral responses after merger and acquisition (M&A) of an artisanal brand.

Study 1 adopts a qualitative approach to understand how craft-beer customers perceive M&A decisions. In Study 2, a two-conditioned (M&A types: local and local company M&A vs local and national company M&A) between-subjects design experiment was executed.

The findings of this study show M&A’s of artisanal brands cause identity stigmatization, resulting in customers’ identity dissonance and coping strategies. Which coping strategies a customer uses depends on their brand identity, product-category identity and M&A partner types.

This was an exploratory study that serves as a starting point for future research. Future research could investigate the model proposed in this study by testing the effects of potential moderators and mediators.

The findings of the study enable companies to better anticipate post-M&A customer behavior, thereby enabling them to enhance their brand positioning when a competitor is acquired by a large company.

The popularity of locally produced and craft hospitality products has attracted the attention of large companies that acquire artisanal brands. There is a paucity of research investigating post- M&A customer reactions of locally owned artisanal companies by large companies.

This study aims to examine the issues and challenges in contemporary affordable public housing schemes and proposes an alternative affordable public housing model for low- and middle-income households in Malaysia.

The paper applied qualitative research method. Semi-structured in-depth interviews with four government officials were conducted to understand the provision, framework and working mechanism of selected affordable public housing schemes. A focus group with nine participants was conducted with low- and middle-income households to validate pertaining residential issues and problems in affordable public housing schemes.

The overall findings reveal that the growing plights of unaffordability, poor maintenance and mismanagement have undermined the performance of affordable public housing schemes in Malaysia. The paper indicates that Islamic Public–Private Housing Co-operative Model (IPHCM) possibly has a comparative advantage in its design and operation and therefore can be implemented as an alternative model to address these issues in contemporary affordable public housing schemes in Malaysia. The findings also offer guidelines to government officials and managers of public housing schemes to implement the IPHCM model that can help in reducing the financial burden on low- and middle-income households, improving maintenance work and enforcing effective management practices with residents’ participation.

The paper is limited to develop a new Shariah-compliant affordable public housing model. The paper presents a design and defines the underlying Shariah concept and contracts and their working mechanisms in the proposed model. The paper has not considered other related areas in the development of IPHCM model including Shariah and subject matter expert’s perspective, consumer behavioural intention, legal and regulatory requirements.

The paper has relevance for policymakers and government institutions offering affordable public housing schemes to ensure successful deliverability of sustainable and affordable public housing for low- and middle-income households in Malaysia.