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The purpose of this paper is to develop a motivation preferences scale and identify different groups' motivation preferences.

Song Lianke designed a motivation preferences scale in 2002. Authors developed this scale by factor analysis in 2006. Participants were a sample of employees from ten organizations in Jiangsu Province, Eastern China. This paper compared motivation preferences among different groups via multivariate analysis of variance.

Motivation preferences can be characterized by existence needs, relatedness needs and growth needs. Results indicated that motivation preferences were strongly related to needs with which individuals desire to be satisfied. There were significant differences in motivation preferences among groups that were categorized by gender or personality. Additionally, we found that Chinese culture influenced motivation preferences.

Authors collected all data from Jiangsu Province, but future investigation ought to collect data from more places. This paper did not analyze why and how motivation preferences related to needs. Relationship between motivation preference and performance was not discussed. This research did not distinguish motivation preferences between managers and non‐managers. Future research should do those works.

This research provided an instrument for scholars and managers who want to measure motivation preferences. Results suggested that there were differences among different groups on motivation preferences.

This paper aims to explore the relationships among local food consumption experience, cultural competence, eudaimonia, and behavioral intention. Building upon acculturation theory, need hierarchy theory and self-determination theory, the current study develops a conceptual model of local food consumption as international tourists’ acculturation process.

This study collects data from 305 Chinese outbound tourists and uses partial least squares-structural equation modeling to examine the developed model.

The findings reveal a significant effect of the local food consumption experience, consisting of novel, authentic, sensory and social dimensions, on cultural competence, which subsequently evokes eudaimonia and behavioral response toward local food. The mediating effect of cultural competence is also confirmed.

Destination marketers and restaurant managers should recognize local food consumption as a meaningful tool that contributes to tourists’ cultural competence and eudaimonic well-being during travel. They should strive to craft an indigenous consumption setting and provide employee training on the history and culture of local food, helping tourists understand local food customs and embrace different food cultures.

To the best of the authors’ knowledge, very few studies have attempted to examine the meaningful consequences of local food consumption through the theoretical lens of acculturation. This study dives into international tourists’ local food consumption and pioneers a conceptual model to capture how local food consumption experience provokes their eudaimonia and behavioral desires through the mechanism of cultural competence.

The purpose of this paper is to investigate employees' work motivation in China. It aims to give answers to two questions: what motivates employees in China? What are the effects of personal characteristics on work motivation for employees in China?

The study used convenience sampling to select the sample and the respondents were randomly selected from employees of six organizations, from people in the personnel market and also from people walking around in shopping centres in a very representative city of China – Ningbo. Then, descriptive statistics, t‐test (one sample t‐test, independent sample t‐test and one‐way ANOVA), regression analysis and scatter plots were used to analyze the data.

The findings of the study are: all the 15 motivation factors listed in the questionnaire, including good pay, promotion, desirable work environment, good welfare package, good bonus system, good company policy, good interpersonal relationships, good supervisors, job security, the opportunity to use my ability, a sense of challenge and achievement, positive recognition, autonomy, self‐actualization and interesting job, do motivate employees in China; good pay is the most important motivator for employees in China; employees' work motivation is affected by their personal characteristics.

It is believed that these findings can assist organizations in China, those located in Ningbo in particular, in effectively motivating their employees. It may also be applied to organizations located in other parts of the world which have Chinese employees.

The study explores the barriers to ESG adoption and develops a hierarchical relationship between identified barriers to determine the driving and dependence power.

Through literature and unstructured interviews nine barriers affecting the adoption of ESG reporting were identified and examined using the modified Total Interpretive Structural Modelling (m-TISM) approach. Further, MICMAC analysis is used to analyse the driver-dependence power amongst the barriers.

In this analysis, the variable lying at the lowest level of hierarchy are considered to be the critical factor and lack of clarity around regulatory and reporting standards is found to be very critical for ESG adoption. To address impediments to ESG adoption, the government should make ESG disclosure mandatory and clearly explain the rules, regulations and advantages associated with ESG implementation.

The current study is very few among examining the barriers to ESG adoption and steppingstone towards the mandatory implementation of ESG disclosures in current scenario.

This article considers various definitions of the concept of job enrichment, and considers the findings of job enrichment studies. Some shortcomings in the theory and its application are illustrated, and these shortcomings are summarised so that instead of remaining isolated and incomprehensible failures they point to areas of deficiency. Directions for future work are suggested, both for practitioners and researchers.

This paper aims to advocate the consideration of Maslow’s Grumble Theory to advance motivational activities within the organization, as well as matching individual needs to morale concerns. This includes a view of associated costs as an investment instead of a common expense.

This paper includes a study of Maslow’s Needs Hierarchy and related literature that supports a modern interpretation. Suggestions are made for administrators to view solving complaints or grumbles proactively by investing in appropriate activities.

Overall, if complaints are viewed as opportunities to address individual needs, with the top level of grumbles empowered to help support high-level organizational functions, the organization can benefit greatly.

This paper represents the author’s point of view after a study of Grumble Theory and self-application of suggestions.

Interest in spirituality in business has been growing recently. This paper tries to explain such growth of interest through the application of Maslow’s hierarchy of needs to the social level. As the industrial revolution evolved, economic prosperity and stability spread to a majority of people in developed countries. These societies as a whole were then able to shift from concerns primarily about survival and security to concerns of higher order needs, such as social, esteem, and self‐actualization needs. As people throughout a society are increasingly able to trust that their lower needs will be met, they increasingly and naturally begin to explore their higher order needs. This can explain many recent phenomena in business, such as workers seeking more than money from work, increasing empowerment and participation, and the many recent books, conferences, and practices about spirituality, sustainability, and other such issues as they relate to business.

The study was concerned with investigating the most effective means of motivating low waged workers in the UK’s private and public sectors. Levels of job satisfaction, as an indicator of work motivation, were compared between ancillary staff in the National Health Service (NHS) and the hotel and leisure industry, and correlated with the staff‐centred programmes introduced in organisations for addressing the issue of staff motivation. Through empirical study no association was found between financial incentives and job satisfaction or staff motivation, and a positive correlation was found between staff‐centred programmes and staff satisfaction and staff motivation, which has implications for the working practices for these workers in the NHS. These findings are placed in a theoretical context.

Using Pakistan's public sector higher education institutions as the study site, this study aims to empirically substantiate, under the theoretical underpinnings of job enrichment theory (Hackman and Oldham, 1976) and Maslow's (1943) theory of the hierarchy of needs, the impact of flexible work practices (FWPs), on employee work engagement and organizational attractiveness, with the mediating lens of work life enrichment.

Field data were collected at five higher education institutions located in the Islamabad Capital Territory (ICT) of Pakistan, using the convenience sampling technique and analyzed under the quantitative research paradigm.

This study substantiates with an empirical evidence that flexible work practices (FWPs) have a significant positive impact on both employee work engagement and organizational attractiveness. Markedly, the study findings reveal that the said impact is significantly stronger than that of sabbaticals. Furthermore, the study reveals that the positive relationship is mediated by work life enrichment, signaling its significance in understanding FWP's such impact on employee work engagement and organizational attractiveness.

The study findings provide significant implications for academia, practitioners, and policymakers, in evidence-based recommendations for higher education institutions to design and implement FWPs that are effective in enhancing employee work engagement and organizational attractiveness, and, in turn, leading to improved organizational performance.

This research study provides a novel contribution to the existing literature by exploring the combined impact of flexible work practices on employee work engagement and organizational attractiveness in the peculiar context of Pakistan's public sector higher education institutions. Additionally, the study's focus on the mediating role of work life enrichment further adds to its novelty.

The purpose of this paper is to highlight, challenge and explain the inequitable treatment of tax and welfare fraudsters in the criminal justice systems of Australia and New Zealand. The authors offer prejudice by way of explanation and suggest that it is also prejudice that restricts the implementation of more equitable processes. A second objective of the study is to highlight the importance of critical tax research as an instrument to agitate for social change.

A survey captures 3,000 respondents’ perceptions of the likelihood that different “types” of people will commit welfare or tax fraud. Using social dominance theory, the authors investigate the extent to which prejudice impacts on attitudes towards those engaged in these fraudulent activities.

The authors find the presence of traditional stereotypes, such as the perception that businessmen are more likely to commit tax fraud and people receiving welfare assistance are more likely to commit fraud. The authors also find strong preferences towards respondents’ own in-group, whereby businessmen, Maori and people receiving welfare assistance believed that their own group was less likely to commit either crime.

Where in-group preference exists among those who construct and enforce the rules relating to investigations, prosecutions and sentencing of tax and welfare fraud, it is perhaps unsurprising that welfare recipients attract less societal support than other groups who have support from their own in-groups that have greater power, resources and influence.

The study highlights the difficulty of social change in the presence of strong in-group preference and prejudice. Cognisance of in-group preference is relevant to the accounting profession where elements of self-regulation remain. In-group preferences may impact on services provided, as well as professional development and education.