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The outcomes of information behaviours have traditionally been conceptualised as use or effects. The adoption of a sociological stance, based on a practices approach, provides the opportunity to challenge these understandings. The non-Western setting further enhances the possibilities for conceptualising the outcomes of information practices as forms of capital.

This ethnographic study uses a Bourdieusian approach to investigate the information practices of diasporic devotees and monks of a Theravada Buddhist Temple in Sydney, Australia. The insider position of one researcher brought strong insights into the data, while the theoretical approach shared with the other researchers reinforced an outsider perspective.

The Temple’s online sources and personal communication with other devotees provide a diverse range of sources that devotees use in information-based cultural practices and everyday life information practices. These practices lead to outcomes that can be identified as economic, social and cultural capital. Pin or merit emerges as an important outcome of practices which is not easily accommodated by the concept of outcome, nor by Bourdieu’s categories of capital.

Adding to the small number of studies concerned with information practices in a spiritual context, this study shows the value of a Bourdieusian approach in identifying the outcomes of information practices as capital, but highlights the shortcomings of applying Western concepts in non-Western settings. It proposes the possibility of a new form of capital, which will need to be tested rigorously in studies in other spiritual settings.

The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, & Williams, 2016; Hoi, Wu, & Zhang, 2013). In this study, I aim to identify a causal relationship between CSR and tax planning, leveraging the staggered adoptions of constituency statutes in US states, which is a plausibly exogenous shock to firms' emphasis on their social responsibility. In general, the statutes permit firm directors to consider the interests of all constituents when making business decisions, including those who benefit from firms paying their fair share of income taxes. Thus, the adoption of the statutes raises the importance of firms' social responsibility in paying income taxes. Employing a staggered difference-in-differences (DiD) method, I find that firms incorporated in states that have adopted constituency statutes exhibit significantly higher effective tax rates (ETRs) based on current tax expense. This causal relationship suggests that managers, with the legitimacy to consider the social impact of tax avoidance, become less aggressive in tax planning. I further find that the effect of adoption is stronger for financially unconstrained firms and firms in retail businesses, where the demand (cost) for tax avoidance is lower (higher). Finally, I show that my main results are driven by firms located in states with a high sense of social responsibility and firms with high levels of tax avoidance prior to the adoption. Overall, the findings in this chapter contribute to the literature by delineating a negative causal relationship between CSR and tax avoidance and identifying a positive social impact brought by the passage of constituency legislation.

Blockchain technology (BCT) has multiple benefits across industries in varied contexts, but limited organizations have adopted such disruptive innovative technologies in the healthcare industry in India. The research on advancing the understanding of blockchain adoption (BCA) determinants in India's healthcare industry is limited. Thus, the study aims to identify the BCA determinants in the healthcare sector in India. Further, the impact of BCA was examined on organizational performance (OP).

The study utilizes Technology, Organization, and Environment (TOE) framework to investigate the determinants of BCA in the healthcare sector in India. The data were gathered using a seven-point Likert seven-point ranging from “strongly agree” to “strongly disagree” from 272 respondents working in the healthcare industry in India. The relationship within the framework was investigated using structural equation modeling.

The results demonstrate the positive impact of top management support, organizational size, organizational readiness, competitive pressure and government support on BCA in the healthcare sector. On the other hand, compatibility, security and privacy issues do not affect BCA. The results emphasize and validate blockchain’s importance in improving OP in the healthcare sector. Further, the results indicate that non-technological factors are paramount to improving BCA within the healthcare sector. Organizations should invest in employee training and development to ensure their staff have the necessary knowledge and skills to effectively manage BCT.

The model was developed for BCA in the healthcare sector in the Indian context; however, the model applies to other countries with the same business environment. Hence, the model can be further examined in diverse countries to generalize the findings.

The study offers valuable insights into the factors that influence BCA and OP in the healthcare sector. The results of this research can be used to inform policy decisions and guide practitioners toward promoting and facilitating the use of BCT in healthcare organizations.

To the best of the author’s knowledge, the present study is the first of its kind to examine the TOE framework in BCA within the healthcare sector and its implications on OP.

The advantages of blockchain technology are being widely discussed by academics, the business community and government, because blockchain can promote data sharing, optimise business processes, reduce operation costs, improve collaborative efficiency and build credible systems. The supply chain is becoming a key area for the application of blockchain technology. However, few studies have discussed the effect of such emerging technologies on the supply chain in depth. Therefore, this paper aims to analyse how blockchain empowers supply chain and promotes supply chain management.

Based on a review of relevant literature and blockchain applications in practice, this paper analyses the development and research status of blockchain technologies. In addition, considering the different operational processes within the supply chain, the authors discuss the opportunities and challenges of blockchain technologies, such as the transparency of supply, intelligent manufacturing, the security of logistics, the platformisation of sales and the ecology of governance.

The authors find that information sharing, information traceability and trust establishment are the key categories of research achievements and applications of supply chain management. The central issues for blockchain researchers are the authenticity of transaction data, the traceability of long supply chains and the establishment of trust for all participants.

From the practical and theoretical perspectives, this paper shows the development of blockchain technologies to clarify the challenges, opportunities and prospects. This paper elucidates and facilitates the development of emerging interdisciplinary research and the practice of supply chain.

Job satisfaction (JS) of construction workers is important in determining the level of green construction project performance. Despite the importance of construction workers' JS in actualizing green construction projects' objectives, insufficient consideration has been accorded in green construction studies. This study aims to determine the link between green human capital (GHC), pro-environmental construction practice (PCP), green work climate (GWC) and JS. Precisely, the purpose of this study is to investigate the mediating role of GWC on the GHC and PCP relationship while analysing the moderating effect of GWC on the relationship between PCP and JS.

This research's data were collected through a survey questionnaire with 272 useable responses obtained. The partial least squares structural equation modelling (PLS-SEM) technique was used in the study's data analysis.

The findings of this study indicate that GHC was positively related to PCP; GWC had a significant mediating effect on the GHC–PCP relationship; PCP had a significant positive effect on JS; and GWC had a significant moderating effect on the PCP–JS relationship with high GWC yielding the greater effect.

This study gives a clearer picture of how GHC can lead to the adoption of PCP through GWC and translate to JS, thus providing stakeholders with the required information on firm-based initiatives that can promote the needed green behaviour on the construction site.

The originality of this study lies in its contribution to both theory and practice as it provides greater insight into PCP alongside its antecedents and outcomes as it relates to the JS of construction project/site managers.

Misinformation surrounding the Sustainable Development Goals (SDGs) has contributed to the formation of misbeliefs among the public. The purpose of this paper is to investigate public sentiment and misbeliefs about the SDGs on the YouTube platform.

The authors extracted 8,016 comments from YouTube videos associated with SDGs. The authors used a pre-trained Python library NRC lexicon for sentiment and emotion analysis, and to extract latent topics, the authors used BERTopic for topic modeling.

The authors found eight emotions, with negativity outweighing positivity, in the comment section. In addition, the authors identified the top 20 topics discussing various SDGs and SDG-related misbeliefs.

The authors reported topics related to public misbeliefs about SDGs and associated keywords. These keywords can be used to formulate social media content moderation strategies to screen out content that creates these misbeliefs. The result of hierarchical clustering can be used to devise and optimize response strategies by governments and policymakers to counter public misbeliefs.

This study represents an initial endeavor to gain a deeper understanding of the public’s misbeliefs regarding SDGs. The authors identified novel misbeliefs about SDGs that previous literature has not studied. Furthermore, the authors introduce an algorithm BERTopic for topic modeling that leverages transformer architecture for context-aware topic modeling.

Surprisingly little is known of the various methods of security analysis used by financial analysts with industry-specific knowledge. Financial analysts’ industry knowledge is a favored and appreciated attribute by fund managers and institutional investors. Understanding analysts’ use of industry-specific valuation models, which are the main value drivers within different industries, will enhance our understanding of important aspects of value creation in these industries. This paper contributes to the broader understanding of how financial analysts in various industries approach valuation, offering insights that can be beneficial to a wide range of stakeholders in the financial market.

This paper systematically reviews existing research to consolidate the current understanding of analysts’ use of valuation models and factors. It aims to demystify what can often be seen as a “black box”, shedding light on the valuation tools employed by financial analysts across diverse industries.

The use of industry-specific valuation models and factors by analysts is a subject of considerable interest to both academics and investors. The predominant model in several industries is P/E, with some exceptions. Notably, EV/EBITDA is favored in the telecom, energy and materials sectors, while the capital goods industry primarily relies on P/CF. In the REITs sector, P/AFFO is the most commonly employed model. In specific sectors like pharmaceuticals, energy and telecom, DCF is utilized. However, theoretical models like RIM and AEG find limited use among analysts.

This is the first paper systematically reviewing the research on analyst’s use of industry-specific stock valuation methods. It serves as a foundation for future research in this field and is likely to be of interest to academics, analysts, fund managers and investors.

Much prior work involving director incentives and corporate behaviour has been focussing on their absolute dollar value or the intrinsic value and generated mixed findings. Comparison theories, however, suggest that the relative value of an incentive may be the main drive for individual performance. This study attempts to investigate the role of director relative pay in promoting the board’s intervention with unrelated diversification decisions.

The analysis uses data from firms operating in more than one segment during the period from 1999 to 2019. Data were obtained from WRDS databases. Ordinary least squares (OLS) regression analysis and the two-stage system generalized method of moments (GMM) were run to test the hypotheses. To test the robustness of the findings, alternative proxies for the key independent variables were used in separate analyses.

The results support the hypothesis that unrelated diversification negatively impact firm performance, while higher director relative pay will help reduce unrelated business diversification. The absolute director pay, however, has no significant impact on corporate strategic choices. The results also highlight the moderating effect of director overcompensation. Director overcompensation will cancel out the impact of relative director pay on unrelated diversification.

This study takes a fresh theoretical perspective by framing the investigation using the dimensional comparison theory to address the single untended comparison framework in the director pay structure – the intra-individual framework. It is the first to investigate the role of director relative pay in corporate strategic choices. The findings support the contention that the relative value of the incentive is an important indicator of the effectiveness of the pay.

This study aims to examine the effect of Industry 4.0 technology on resilience in established cross-border supply chain(s) (SC).

A literature review provides insight into the resilience capabilities of cross-border SC. The research uses a case study of operational international SC: the producers, importers, logistics companies and UK Government (UKG) departments. Semi-structured interviews determine the resilience capabilities and approaches of participants within cross-border SC and how implementing an Industry 4.0 Internet of Things (IoT) and capitals Distributed Ledger (blockchain) based technology platform changes SC resilience capabilities and approaches.

A blockchain-based platform introduces common assured data, reducing data duplication. When combined with IoT technology, the platform improves end-to-end SC visibility and information sharing. Industry 4.0 technology builds collaboration, trust, improved agility, adaptability and integration. It enables common resilience capabilities and approaches that reduce the de-coupling between government agencies and participants of cross-border SC.

The case study presents challenges specific to UKG’s customs border operations; research needs to be repeated in different contexts to confirm findings are generalisable.

Operational SC and UKG customs and excise departments must align their resilience strategies to gain full advantage of Industry 4.0 technologies.

Case study research shows how Industry 4.0 technology reduces the de-coupling between the SC and UKG, enhancing common resilience capabilities within established cross-border operations. Improved information sharing and SC visibility provided by IoT and blockchain technologies support the development of resilience in established cross-border SC and enhance interactions with UKG at the customs border.