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This paper aims to examine the congruency effects of physically embodied robots in service encounters, which addressed a significant research gap concerning the synthesis of robot design elements (e.g., appearance and voice) and their service purposes.

Grounded in congruity theory and human-robot interaction literature, this study conducted a pretest and two experimental studies revealing the need to view robot design holistically and recognizing the pivotal role of congruity in shaping consumers’ service robot adoption. The moderating role of service purposes (utilitarian vs hedonic) was also investigated in terms of robot design and consumer reactions.

Consumers generally tend to favor robots with congruent designs, particularly for utilitarian service purposes. The serial mediation through perceived congruence and perceived intelligence explains such a favorite tendency.

This study advances service robot design research by highlighting the critical role of congruity in enhancing consumer engagement. It supports the use of comprehensive, congruent designs for services with utilitarian purposes and recommends adaptable designs for hedonic settings.

This study addressed the research gap by examining service robot design from a holistic perspective. The research findings highlight the importance of congruency effects in service robot design and deployment and provide valuable insights and guidelines to industry practitioners for optimal investment in service robots.

This study aims to analyze the emergence of a new structural configuration of globalization, with the 2008 global financial crisis serving as the first symptom of this change. By introducing the “Evolutionary Structural Triptych” (EST), this research seeks to understand the basic components of the new evolutionary trajectory of global capitalism post-2008. The study places emphasis on its interdependent and coevolving economic, political and technological dynamic facets.

This research introduces the EST framework, critically contrasting it with conventional understandings in international political economy (IPE) to provide a comprehensive and structured analysis of global developments after 2008. It traces the phases of global capitalism since Second World War, examines the central dynamic dimensions during each evolutionary phase, identifies the basic patterns and delves into the foundational elements of the emerging era of globalization.

The analysis reveals three key findings. First, the emerging restructured globalization indicates a need for a new balance in the contemporary world system; however, this balance cannot be achieved within the architecture of the old system. Second, the new era of globalization necessitates a re-equilibrated approach across different dimensions of geopolitical stability, economic development and innovation. This approach should emphasize sustainability, adaptability, resilience and inclusivity and lean toward responsible, open and organic innovation models for a revamped global structure. Third, while many current IPE theories tend to compartmentalize aspects of the new globalization, the EST advocates for a holistic perspective that integrates politics, economics and technology within the framework of global trends. This perspective bridges existing gaps and offers actionable insights for a dynamic and inclusive global future.

The paper presents the EST as a novel analytical instrument in the realm of the modern IPE. This tool uniquely places technology and innovation at the forefront, parallel to economic and political spheres, to comprehend the progression of globalization. In doing so, it highlights the intertwined relationship of these structural dimensions in shaping the future of the subject of the IPE.

Considering food waste as a global problem resulting from the wastage of valuable resources that could fulfil the requirements of malnourished people, the current research focusses on understanding consumerism’s impact on this phenomenon. Additionally, the circular economy (CE) approach can be critical in reducing food waste and promoting sustainability.

A systematic literature review was conducted using bibliometrics and network analysis. The study reviewed 326 articles within 10 years, from 2013 to 2023.

The findings reveal four prominent factors – behavioural, environmental, socioeconomic and technological – in managing food waste (FW). Reducing FW at a holistic level can benefit individuals and the environment in several ways.

Consumers are encouraged to be more responsible for their food consumption by reducing food waste, as it affects societies and businesses both economically and environmentally. This can help promote a responsible consumption culture that values quality over quantity and encourages people to make more informed choices about what they eat and how they dispose of it post-consumption. All stakeholders, including firms, the government and consumers, must examine the motives behind inculcating pro-environmental behaviour.

Addressing consumerism and the ability to decrease FW behaviour are complex issues that require a multidimensional approach. This study seeks to fill the gap in understanding consumerism and the capacity to reduce FW using the CE approach and understand the research gaps and future research trends.

This study aims to test the relationship between knowledge sharing and employee engagement. In particular, the mediating and moderating roles of competency development and social climate, respectively, are also the focus of this research.

Of self-completed questionnaires collected from luxury hotels in India, 507 are usable for data analysis. The structural equation modelling (SEM) was used to examine the proposed hypotheses.

The structural equation modeling–based results illustrate a positive significant association between knowledge sharing and employee engagement. Also, there is a significant support to establish the mediating effect of competency development and the moderating effect of social climate on this relationship. The expansion of competencies of employees achieved through knowledge sharing leads to higher engagement.

This work is carried out in Indian hospitality sector and may not be generalizable to other cultural settings.

This study’s results add to the knowledge sharing scholarship by envisaging a possible association with an employee attitudinal outcome, i.e. employee engagement.

To the best of the authors’ knowledge, this is one of the first studies to unravel the social processes through which knowledge sharing enhances competency development, and subsequently employee engagement, mainly through the influence of social climate.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

The purpose of this research paper was to determine which needs for incentives influence positive word-of-mouth (PWOM) among international tourists and how these needs differ based on the cultural orientation toward individualism and collectivism.

This research used online surveys to gather data from 959 Australian, US, UK, Japanese and Korean respondents who had visited Beijing. A random sampling method was used, and data were analyzed using SmartPLS 4.0. By adopting the existence relatedness growth theory, the findings explain how cultural orientation affects the impact of needs for incentives in generating PWOM.

Three hypothesized relationships were significant for Australia/UK/USA and Japan/Korea – the effect of needs for incentives on motivation, the effect of motivation on PWOM and the effects of needs for incentives on PWOM were significant and positive for Australia/UK/USA and Japan/Korea. The effect of needs for incentive type on motivation varied across national populations, and the intensity of the effects of needs for incentive type on PWOM was also different. For Australian, UK and the US tourists, the honorary title was the most influential need to stimulate word-of-mouth motivation. The need for cultural learning was the most influential for Japanese and Korean tourists.

This research contributes to the literature by exploring and comparing the needs for incentives that influence PWOM among tourists from the perspective of individualism and collectivism. The results also increase the understanding of the relationships among needs for incentives, motivation and PWOM.

本研究旨在确定哪些激励需求会影响国际旅游者的积极口碑（PWOM）, 以及这些激励方式的影响在个人主义和集体主义文化取向的群体中有何不同。

本研究通过在线调查收集了 959 名曾到访北京的澳大利亚、美国、英国、日本和韩国的国际游客数据。研究采用了随机抽样的方法, 使用 SmartPLS 4.0 对数据进行了分析。基于ERG理论, 本研究解释了文化如何影响激励类型对积极口碑的影响。

研究结果显示, 三个假设关系在澳大利亚/英国/美国和日本/韩国两个群组中均显著, 即激励需求对动机的影响、动机对积极口碑的影响、以及激励需求对积极口碑的影响在澳大利亚/英国/美国和日本/韩国群组中都是显著和正向的。激励需求类型对动机和积极口碑的影响在不同国家群体中存在差异。对于澳大利亚、英国和美国的国际游客, 满足名誉需求的激励对产生积极口碑动机的影响更大。对于日本和韩国的国际游客, 满足文化学习需求的激励对产生积极口碑动机的影响更大。

本研究从个人主义和集体主义的角度, 探讨比较了影响国际旅游者积极口碑的激励需求, 为相关领域研究做出了贡献。研究结果加深了对激励需求、动机和积极口碑之间关系的理解。

El objetivo de esta investigación era determinar qué necesidades de incentivación influyen en el boca a boca positivo (PWOM por sus siglas en inglés) entre los turistas internacionales y cómo difieren estas necesidades en función de la orientación cultural hacia el individualismo y el colectivismo.

Esta investigación utilizó encuestas en línea para recopilar datos de 959 encuestados australianos, estadounidenses, británicos, japoneses y coreanos que habían visitado Pekín. Se empleó un método de muestreo aleatorio y los datos se analizaron con SmartPLS 4.0. Adoptando la teoría del Crecimiento de la Relación con la Existencia (ERG por sus siglas en inglés), los resultados explican cómo afecta la orientación cultural al impacto de las necesidades de incentivos en la generación del PWOM.

Tres relaciones hipotetizadas resultaron significativas en los dos grupos de Australia/Reino Unido/Estados Unidos y Japón/Corea: el efecto de las necesidades de incentivación en la motivación, el efecto de la motivación en la PWOM y los efectos de las necesidades de incentivación en la PWOM fueron significativos y positivos para Australia/Reino Unido/Estados Unidos y Japón/Corea. El efecto del tipo de necesidad de incentivación sobre la motivación varió entre las poblaciones nacionales, y la intensidad de los efectos del tipo de necesidad de incentivos sobre la PWOM también fue diferente. Para los turistas australianos, británicos y estadounidenses, el título honorífico fue la necesidad más influyente para estimular la motivación WOM. La necesidad de aprendizaje cultural fue la más influyente para los turistas japoneses y coreanos.

Esta investigación contribuye a la bibliografía al explorar y comparar las necesidades de incentivación que influyen en la motivación boca a boca entre los turistas desde la perspectiva del individualismo y el colectivismo. Los resultados también aumentan la comprensión de las relaciones entre las necesidades de incentivación, la motivación y el PWOM.

Health misinformation on social media threatens public health. A critical question that sheds light on the propagation of health misinformation across social media platforms revolves around identifying the specific types of social media users susceptible to this issue. This study provides an initial insight into this matter by examining the underlying psychological mechanism that renders users susceptible to health misinformation.

In this study, we developed an integrated model of susceptibility to health misinformation, drawing on the motivation-opportunity-ability theory and the elaboration likelihood model. We collected the data from a sample of 342 social media users in China. Furthermore, the fuzzy-set qualitative comparative analysis was adopted to examine the proposed model and uncover the causal recipes associated with susceptibility to health misinformation.

The results indicated that there are three configural types of users that are susceptible to health misinformation: the health-consciousness core-driven type, the popularity-driven core type and the dual-driven type characterized by both high health consciousness and information popularity. Among these, high health-consciousness and the reliance on information popularity-based pathways emerge as pivotal factors influencing susceptibility to health misinformation.

This study contributes to the social media literature by identifying various psychological traits that lead to social media users’ susceptibility to health misinformation. Additionally, the study provides comprehensive guidance on how to mitigate the spread of health misinformation.

Work is central to human life. It requires high mental and emotional involvement from organizational leaders, whose decisions have far-reaching impacts. Currently, industrial and technological societies struggle with growing problems of trust in leadership, mental health, feelings of emptiness and the search for relevant meaning, which highlights the importance of attending to spirituality at work. This study aims to fill two main gaps: the need for empirical research on spirituality in organizational leaders, and access to the meanings and experiences of leaders themselves.

Qualitative data from 25 Portuguese organizational leaders were collected through in-depth interviews. We followed a phenomenological approach to reveal participants' own meanings and experiences of spirituality. Content analysis was performed to identify emergent categories and a framework of spirituality development.

The results suggest the participant’s plural views and spirituality practices, which generate common achievements – Ways to Inner. Relations of leaders’ spirituality with their development and integration at work are also evidenced – Ways to Wisdom. A spirituality development framework is presented with aspects revealed in leaders’ ways, from deepening individual issues to the orientation for existential impacts.

This study proposes a framework of spirituality development based on empirical data, with the potential for adaptation to various professional contexts. Spirituality is approached as a human dimension in leaders, as whole beings and a decisive dimension of present organizational change towards a holistic work paradigm.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

E-learning has become a polarizing issue. Some say that it enhances accessibility to education and some say that it hinders it. While the literature on the subject underscores the effectiveness of the pedagogical frameworks, strategies and distance learning technologies, the firsthand accounts of students, parents and practitioners challenge the validity of experts’ assessments. There is a gap between theory and practice and between the perceptions of providers and consumers of online learning. Following a period of lockdowns and a transition to online learning during the recent pandemic, the prevailing sentiment toward a distance mode of instruction became one of strong skepticism and negative bias. The aim of the study was to examine why e-learning has struggled to meet stakeholder expectations. Specifically, the study posed two research questions: 1. What are the reasons for dissatisfaction with online learning? 2. What are the implications for future research and practice?

The study used a mixed methods approach to examine the reasons behind negative perceptions of online learning by comparing the firsthand accounts posted on social media with the literature. To this end, n = 62,874 social media comments of secondary and postsecondary students, as well as parents, teachings staff and working professionals, covering the span of over 14 years (2008–2022), were collected and analyzed.

The study identified 28 themes that explain the stakeholder’s discontent with the online learning process and highlighted the importance of user-centric design. The analysis revealed that the perceived ineffectiveness of distance education stems from the failure to identify and address stakeholders’ needs and, more particularly, from the incongruence of instructional strategies, blindness to the cost of decisions related to instructional design, technology selection and insufficient levels of support. The findings also highlight the importance of user-centric design.

To address dissatisfaction with e-learning, it is imperative to remove barriers to learning and ensure alignment between technology and learners’ needs. In other words, the learning experience should be personalized to account for individual differences. Despite its cost-effectiveness, the one-size-fits-all approach hinders the learning process and experience and is likely to be met with resistance.

Drawing from the extensive literature, the study offers an explanation for stakeholders’ discontent with e-learning. Unlike survey research that is prone to social desirability bias, the sample provides a rare opportunity to observe and measure the visceral reactions that provide a more authentic sense of stakeholders’ perceptions toward online learning. The authors offer recommendations and identify areas for future research.