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This study aims to explore the impact of store atmospherics on urban bottom-of-the-pyramid consumers’ behavioural intentions to purchase apparel in an emerging African market context. This study also considers purchase antecedents to attitude, perceived behavioural control and social norms as determinants of urban bottom-of-the-pyramid consumers’ apparel behavioural intentions.

Using non-probability sampling, specifically purposive and interlocking sampling, data collection was secured from 881 economically active Namibian urban bottom-of-the-pyramid respondents through interviewer-administered questionnaires. Covariance-based structural equation modelling assessed the significant relationships among all constructs in the conceptual model.

This study found that for favourable apparel behavioural intentions of urban bottom-of-the-pyramid consumers to occur, apparel retailers should emphasise trust, perceived awareness and self-identity through apparel assortment and groupings, easy-to-read visible signage, together with competent, friendly and respectful sales personnel in their store atmospherics.

The findings of this study may guide apparel retailers in other emerging African markets to develop regional integration, market-based solutions and inclusive economic growth focusing on “non-essential” products, such as apparel, among urban bottom-of-the-pyramid consumers.

This study expands the intellectual boundaries of urban bottom-of-the-pyramid consumers’ behavioural intentions towards “non-essential” products. The theoretical framework supports the integration of both the stimulus-organism-response model and the theory of planned behaviour into one single model for empirical investigation. Additionally, adopting a novel theoretical framework helped identify the impact of store atmospherics from a bottom-of-the-pyramid perspective in an emerging African market context, such as Namibia.

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

This study aims to investigate the effects of peers on corporate payout policies in one of the largest emerging markets – India. It also examines the motives for mimicking payout decisions.

The sample is composed of 3,024 non-financial and non-government firms listed on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) for the period 1995 to 2020. To encounter the endogeneity problem, the instrumental variable technique based on peer firms' idiosyncratic risk is used to estimate the effects of peers on firms' payout policy. To define peer reference groups, the authors use the basic industry classification of the firms.

The results indicate a significant positive impact of peers on firms' dividend policies in India. A firm with all dividend-paying peers is more likely to declare dividends than the one with no dividend-paying peers. Further, peer effects are found to be more pronounced amongst larger and older firms, thus supporting the rivalry theory of mimicking.

To the best of the authors' knowledge, the present study is the first of its kind that attempts to understand peer effects on payout decisions in an emerging market India, that offers a unique institutional setting. Moreover, the authors extend the existing literature by investigating the peer effects on a firm's payout policies considering various firm-level characteristics, such as growth opportunity, cash holding, financial constraint and profitability, which previous studies have not taken into consideration. These results provide additional insights into the heterogeneity and motives behind peer effects.

This research explored the storytelling (collection, curation and use) in the Cabrach, a remote Scottish glen. This study aims to capture the methodological process of storytelling and curation of heritage knowledge through the lens of the Cabrach's whisky distilling history, a central part of the area's cultural heritage, tangible and intangible. This research was conceptualised as “telling the story of telling the story of the Cabrach”. It was concerned with how the history, heritage, historiography and testimony associated with the parish could be harvested, made sense of and subsequently used.

The study was epistemological in nature and the research was concerned with how heritage knowledge is gathered, curated and understood. It was built around the collection of knowledge through expert testimony from Colin Mackenzie and Alan Winchester, who have extensively researched aspects of life in the Cabrach. This was done using a series of theme-based but free-flowing conversational workshop involving participants and research team. Issues of trust and authority in the research team were crucial. Data were recorded, transcribed and coded. A conceptual model for heritage storytelling in the Cabrach was developed together with a transferable version for other contexts.

The research was conceived around identifying the stories of the Cabrach and grouping them into cohesive narrative themes focused on the most important aspect of the glen's history (the development of malt whisky distilling). The research showed how all crucial narratives associated with the Cabrach were interconnected with that malt whisky story. It was concerned with identifying broad thematic narratives rather than the specific detailed stories themselves, but also from a methodological perspective how stories around those themes could be collected, curated and used. It presents the outcome of “expert testimony” oral history conversations and presents a conceptual model for the curation of heritage knowledge.

This paper reports on research which focuses on the confluence of those issues of heritage-led regeneration, intangible cultural heritage, as well as how stories of and from, about and for, a distinctive community in North-East Scotland can be collected, curated and displayed. It presents methodological conceptualisations as well as focused areas of results which can be used to create a strong and inclusive narrative to encapsulate the durable sense of place and support the revival of an economically viable and sustainable community.

This conceptual model offers a framework with universal elements (Place, People, Perception) alongside a strong core narrative of storytelling. That core element may vary but the outer elements remain the same, with people and place being omnipresent and the need to build an emotional or visceral connection with visitors being crucial, beyond “telling stories” which might be regarded as parochial or narrowly focused. The model informs how communities and heritage organisations tell their stories in an authentic and proportionate manner. This can help shape and explain cultures and identities and support visitors' understanding of, and connection with, places they visit and experience.

The originality lies in two principal areas, the exploration of the narratives of a singularly distinctive community – the Cabrach – which plays a disproportionately significant role in the development of malt whisky distilling in Scotland; and also in terms of the methodological approach to the collection and curation of heritage storytelling, drawing not on first-hand accounts as in conventional oral history approaches but through the expert testimony of two historical and ethnographic researchers. The value is demonstrating the creation of a conceptual model which can be transferred to other contexts.

As higher education institutions (HEIs) have increasingly turned to consider sustainability over the last decade, education for sustainable development (ESD) has emerged as a way of imbuing students with the skills, values, knowledge, and attributes to live, work, and create change in societies facing complex and cross-cutting sustainability challenges. However, the question of how HEIs can actively embed ESD more broadly in and across curricula is one that continues to challenge institutions and the HE sector as a whole. While traditional teaching practices and methods associated with subject-based learning may be suitable for educating students about sustainable development, a re-orientation towards more transformational, experiential and action-oriented methods is required to educate for sustainable development. The need for educators to share their practices and learn lessons from each other is essential in this transformation.

This paper presents a selection of practical examples of how to embed a range of interactive, exploratory, action-oriented, problem-based, experiential and transformative ESD offerings into HE teaching practice and curricula. Presented by a group of academics and professional services staff at the University of Strathclyde who lead key modules and programmes in the institution’s ESD provision, this paper reflects on five approaches taken across the four faculties at Strathclyde (Humanities and Social Sciences, Science, Engineering and the Strathclyde Business School) and examines the challenges, practicalities and opportunities involved in establishing a collaborative programme of ESD.

This study examines the use of dark humor in brand-to-brand communications on social media and its impact on consumers' brand perceptions. In particular, this study looks at roasting messages in which a brand humorously insults its peers.

The authors used a sampling method to recruit 286 participants from the United States. They employed an ANOVA and Tukey's post hoc analysis to test the hypotheses, as well as Hayes' PROCESS to test the mediation and moderation effects, including Johnson–Neyman procedure.

The authors found that not all customers find roasting messages funny. Rather, consumers' personality and age will influence their perceived humor of the messages and their brand evaluations. Customers who are young and extroverted are likely to believe roasting messages to be funny. They thus perceive the brand to be cooler and more sincere when using such a communication approach, compared to when the brand neutrally interacts with others. Meanwhile, brands may find less success with old and introverted customers.

This research sheds light on how the consumers' perception of humor in a roasting type of brand-to-brand communication has an impact on consumers' psychological perceptions of brand coolness and brand sincerity. To guide practitioners, it explored how the interaction between a consumer's personality and age moderates the aforementioned relationship.

This paper aims to explore the prevalence, motivations and support for student sex work within North East higher education institutions. With limited existing research in this area, this study fills a crucial gap in understanding student sex work in the UK and its specific manifestation in the North East region.

To achieve its objectives, this study adopted an exploratory, cross-sectional design conducted entirely online due to the Covid-19 pandemic. A mixed-methodology approach was used, inspired by previous research, gathering quantitative data through a semi-structured questionnaire and qualitative data through open-ended survey questions.

The study revealed that 11.4% of students engaged in sex work, primarily in indirect and online-based forms. lesbian, gay, bisexual and transgender (LGBTQ)+ students were more likely to participate in sex work compared to heterosexual students. Financial difficulties and lifestyle preferences were identified as significant motivations for student sex work.

A limitation of the study was the lack of diversity in the sample, with predominantly young, white, heterosexual and cis-gender females, potentially neglecting other demographics' struggles. Future research should include larger and more diverse samples to ensure representative findings.

The research highlights the need for greater awareness and support for student sex workers within North East universities. Policies and services should consider the unique challenges faced by LGBTQ+ student sex workers to reduce stigma and potential dangers.

Understanding the prevalence of student sex work sheds light on the need to challenge societal assumptions and stigmas surrounding sex work, particularly concerning gender and sexuality.

This study breaks new ground by providing novel insights into an understudied research area – the prevalence of student sex work in North East England. The findings lay the foundation for future research and can inform policies and support systems to improve the safety and well-being of student sex workers. Furthermore, the study contributes to broader discussions on gender, sexuality and sex work in academic settings.

The inclusion of LGBTQ + persons (lesbian, gay, bisexual, transgender, queer and having other sexual orientations and gender identities) is a crucial step in improving gender diversity in the workplace; however, till date, it remains a significant challenge for human resource management professionals. The current study critically examines this issue of an inclusive workplace for LGBTQ + people through a systematic review of the existing research that has empirically studied their experiences at the workplace. It also examines the resistance and challenges organizations face in LGBTQ + diversity training and provides future research avenues.

For systematically reviewing the literature, Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) model has been used. A total of 101 empirical studies have been reviewed.

The result shows that LGBTQ + people encounter multiple negative workplace experiences, including proximal (hiring discrimination and housing discrimination) and distal workplace discrimination (unsafe work climate, microaggressions and harassment). These aversive experiences lead to work stress while also mandating that people manage their sexual identity and style of dressing. This stress, in turn, impacts their work–family outcomes, job satisfaction and decision-making with regard to their careers.

The paper provides a holistic understanding of the aversive workplace experiences encountered by sexual minorities.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

This study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of capital (COC) and systematic risk, especially for emerging markets such as India.

A sample of 114 Indian firms from eight prominent industries based on Thomson Reuters classification (TRBC) are used in the study. A panel regression with industry-fixed effects is carried out to account for industry heterogeneity. For robustness, the authors also carry out a matched sample analysis.

The authors observe a negative and significant relationship between ESG performance with COC and systematic risk, respectively. For the pillar-wise analysis, the authors observe that only governance performance is negatively and significantly related to COC whereas the environmental and social performances are negative and insignificant. For ESG pillar level analysis for beta, the authors observe that all pillars are negative and significant, thus making a case for how firms can fine-tune their ESG strategies according to each pillar.

As the ESG concept is still in a very nascent stage, data availability is a definite challenge in India.

As ESG is increasingly becoming relevant for multiple stakeholders, this study aims to provide evidence that can potentially guide the regulators, practitioners, and academicians to address the contemporary needs of these stakeholders, while also doing good for the firm in the traditional sense.

The transition to a sustainable economy is a challenge for emerging economies, especially for a country like India where stakeholders are not only varied but also huge in number. With this study's contribution towards an incremental understanding of ESG, Indian regulators and policymakers can bring forward mandates as to ESG compliances that are rewarding for the firms and give them enough impetus towards complying with ESG norms.

The extant literature on ESG majorly discusses the relationship between ESG performance and financial performance. This study addresses the lacuna of the relationship of ESG with COC and beta in the Indian context.