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The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

Trade-offs that involve secular values of money and sacred human values are often seen as taboo. This paper aims to examine how consumers avoid making taboo trade-offs with anthropomorphized products, by choosing options that ensure the well-being of the humanized products, even at a financial cost to themselves.

The authors conducted five experiments, across different marketplace contexts (i.e. repairing, buying and selling), to test the broad generalizability of the extent to which consumers are willing to incur a financial cost due to concern for the well-being of anthropomorphized products.

The results reveal that consumers are willing to accept financially inferior options to protect the humanness endowed upon anthropomorphized products. The effect is mediated by consumers’ concern for the treatment of the anthropomorphized product. The effect is moderated by consumers’ trait empathy level, such that those low in empathy are willing to sacrifice human value for the sake of greater financial gain.

Future research could examine, in the context of anthropomorphized products, if there are types of human values that are less inviolable, leading consumers to be more willing to trade them off for monetary gains.

The findings have direct implications for second-hand markets. For potential buyers of anthropomorphized products, they should signal concern for the product; for sellers, anthropomorphizing their products can reduce haggling behavior. From a sustainability perspective, consumers may be more motivated to repair or recycle their products if it is framed as “infusing new life” into their products.

This work highlights a novel effect of anthropomorphism: when marketplace decisions are involved, anthropomorphizing a product can introduce a tension between secular monetary values and sacred human values. To the best of the authors’ knowledge, this work is the first to show that consumers are willing to incur a monetary loss to protect the humanness of anthropomorphized product, driven by their concern for the proper treatment of such humanized products.

This paper aims to determine the impact of mentorship on the development of self-directedness among beginner teachers in their initial years of teaching.

The researcher adopted a positivist paradigm to explore the situation of concern. Quantitative research was conducted, involving the collection and analysis of numerical data. Two closed-ended structured questionnaires were utilised, derived from the 40-item self-directed learning readiness scale (SDLRS) developed by Fisher and King, and a pre-determined questionnaire by Glazerman focused on the first-year teaching experience, induction and mentoring of beginner teachers.

Beginner teachers merely relying on the knowledge obtained from their studies is insufficient to achieve a satisfactory level of self-directedness when starting a teaching career. Most beginner teachers faced significant challenges in their early years of teaching due to the absence of mentoring support. In addition, most indicated that they resume their teaching duties and rely on their district for general support, guidance and orientation. Finally, the results have shown that mentoring positively impacts beginner teachers’ self-directedness.

The first limitation was that this study was narrowed to one South Africa University part-time B.Ed honours students working as beginner teachers in different provinces at primary and secondary schools. As a result, the findings of this research might be interpreted by some critics as one-sided and not representative of the views of most beginner teachers in South Africa who are working. The second limitation of this study is the sample size. In this study, 222 responses were received. As a result, the findings of this research might be considered not representative of the target sample size.

The presence and effective implementation of mentoring programmes in schools can positively impact beginner teachers' professional development and retention during their first years of teaching.

We contend that our research holds significance for international readership as it aims to garner attention towards potential research endeavours in diverse settings concerning mentorship programs for beginner teachers, specifically promoting self-directed learning. Our research offers opportunities to compare our findings with studies conducted in more comprehensive, comparative contexts and foster research possibilities in broader, contrasting contexts.

Based on the findings of this research, the availability and effective use of mentoring programmes would significantly affect beginner teachers' self-directedness, improve their retention rate and alleviate their teaching challenges. This study was the first research on the perceptions of the influence of mentoring on the self-directedness of beginner teachers.

This study explores the impact of ethical and authentic leadership on employees' workplace perceptions, focusing on organisational citizenship behaviour (OCB), trust in leader, commitment, employee voice and empowerment in independent hotels across two contrasting Global Leadership and Organizational Behaviour Effectiveness (GLOBE) clusters: Germanic and Middle-Eastern clusters. It examines how national culture influences these relationships in the hospitality industry.

Data were collected from 1,678 employees in independent hotels in the Germanic European cluster (Germany and the Netherlands) and the Middle-Eastern cluster (Qatar and Turkey) using selective and snowball sampling techniques. Hypotheses were tested using two-stage structural equation modelling.

Ethical leadership significantly affects employee voice in Germany and the Netherlands but not in Qatar and Turkey. Authentic leadership positively influences employee voice in Qatar, Turkey and Germany but does not significantly impact trust in leader in any of the four countries. The study underscores the role of cultural dimensions, particularly power distance, in shaping these relationships.

This research contributes to the literature by investigating the effects of ethical and authentic leadership on key organisational variables in culturally diverse contexts within the hospitality industry. The findings highlight the necessity of considering national culture in leadership practices and suggest practical implications for independent hotels to adapt their leadership approaches to enhance employee outcomes. Future research should explore cultural dimensions as moderators in organisational relationships.

Due to the intense rivalry in the smartphone market, manufacturers of mobile phones are becoming increasingly interested in knowing the factors that influence consumers' purchase intention. This paper aims to examine the effect of country-of-origin image, brand image and attitude towards the brand on the purchase intention of smartphone users.

An empirical study was performed based on the information gathered from smartphone users. The structural equation modeling (SEM) technique was applied to examine the hypotheses.

The authors found that brand image and attitude towards the brand significantly influence consumer purchase intention. Additionally, there is an indirect effect even when the nation of origin image does not directly influence the consumer's purchase intention. Indeed, brand image and attitude towards the brand act as a mediator between the country-of-origin image and purchase intention.

This study presents a conceptual model on the impact of country-of-origin image on the propensity of consumers to buy smartphones in a field where little research has been done. The investigation offers a consumer-focused analysis regarding the country-of-origin image. This suggests a significant shift from the current strategy, which is frequently centered on the viewpoint of the companies.

The role of procurement managers is crucial for diffusing sustainability throughout the supply chain. Whether or not they are willing to pay for sustainability is an important and not yet fully understood question. The authors examine antecedents and consequences of their willingness to pay (WTP) for sustainability.

The authors develop a multi-level framework to examine the WTP for sustainability in a B2B context. The authors test this multi-level framework with 372 procurement managers from multiple sectors and countries using partial least squares structural equation modeling.

The authors find that individual values of procurement managers and institutional pressures directly, while ethical organizational culture indirectly influence WTP for sustainability. Functional and cognitive competencies of procurement managers improve the sustainability of procurement, but not WTP for sustainability. Importantly, WTP for sustainability directly influences the performance of the procurement function which in turn is positively associated with increased organizational performance.

The study, examining the interplay between individual, organizational and contextual factors, provides empirical evidence on the pivotal role of procurement managers in diffusing sustainability throughout the supply chain. The findings of the study, on the one hand, contribute to the literature on operations management and sustainability, and on the other hand, guide policy and managerial actions.

This paper examines why farmers self-select out of formal credit markets even though they need external funds.

We use probit and Bayesian probit estimators to detect the determinants of self-selection behavior based on a primary dataset of 2,212 rice farmers in Vietnam. After that, we use the multinomial probit (MNP) and Bayesian MNP estimators to reveal the impact of relevant factors on the decision to self-select for farmers belonging to each self-selection category.

The probit and Bayesian probit estimators show that the decision to self-select depends on household head age, income per capita, farm size, whether or not to have relatives or friends working for banks, the number of previous borrowings, risks related to natural disasters, diseases, and rice price, and the number of banks with which the farmer has relationships. The MNP and Bayesian MNP estimators give further insights into the decision of farmers to self-select in that determinants of the self-selection behavior depend on the reasons to self-select. In concrete, farm size and the number of previous borrowings mitigate the self-selection of farmers who did not apply for loans due to having access to other preferred sources of credit. The self-selection of farmers not applying for loans because of unfavorable loan terms is conditional on household head age, farming experience, income, farm size, the number of previous borrowings, natural disaster risk, and the number of banks the farmer has relationships with. Several factors, including education, income, the distance to the nearest bank, whether or not having relatives or friends working for banks, the number of previous borrowings, risks, and the number of banks the farmer has relationships with, affect the self-selection of farmers not applying for loans because of high borrowing costs. The self-selection of farmers not applying for loans because of complex application procedures depends on income and the number of previous borrowings. Finally, the household head’s age, gender, experience, income, farm size, the amount of trade credit granted, the number of previous borrowings, natural disaster risk, and the number of banks the farmer has relationships with are the determinants of the self-selection of farmers not applying for loans because of a fear not being able to repay.

This paper fills the knowledge gap by investigating why farmers self-select out of formal credit markets. It provides evidence of how the farmers’ subjective perceptions of rural credit markets contribute to their self-selection.

This paper shows that demand-side constraints are also vital for farmers’ access to bank credit. Improving credit access via easing supply-side constraints may not increase credit uptake without addressing demand-side factors. Given that finding, it recommends policies to improve access to bank credit for farmers regarding the demand side.

This paper seeks to understand how a new elite, known as the cork aristocracy, emerged in the Bordeaux wine field, France, between 1850 and 1929 as wine merchants replaced aristocrats. Classic class and status perspectives, and their distinctive social closure dynamics, are mobilized to illuminate the individual and organizational transformations that affected elite wineries grouped in an emerging classification of the Bordeaux best wines. We build on a wealth of archives and historical ethnography techniques to surface complex status and organizational dynamics that reveal how financiers and industrialists intermediated this transition and how organizations are deeply interwoven into social change.

Based on traditional Chinese filial piety, this article examines the impacts and mechanisms of the two-dimensional filial piety concept “Qinqin – Zunzun” on gender wages in China via China Family Panel Studies (CFPS) conducted in 2014 and 2018.

This article construct regression models to examine the relationship between filial piety concepts and wages. Also, it uses unconditional quantile regression and decomposition to explore the impact of filial piety concepts on the wage gap.

It is found that: (1) The effects of two-dimensional filial piety are heterogeneous in terms of gender. Specifically, authoritarian filial piety significantly suppresses individual wages and has a stronger suppressive effect on women’s wages, whereas affinity filial piety significantly enhances individual wages without gender heterogeneity; (2) Parents' time support in the intergenerational exchange model is a crucial mechanism by which filial piety affects wages, exhibiting significant gender heterogeneity; (3) Regarding wage distribution, authoritarian filial piety mainly widens the gender income gap in the low and middle income-groups, while affinity filial piety narrows the gender wage gap by “raising the floor”, with its converging effect being most significant in the middle and high-income groups. This article deepens the understanding of the gender wage gap and intergenerational income mobility, providing policy references for better utilizing the social governance function of culture.

The article deepens the understanding and mechanisms of the gender wage gap and inter-generational income mobility, providing policy reference for better utilizing the social governance function of culture.

The purpose of this paper is to explore the mental health literacy of schizophrenia in a South African community sample. This study is part of the growing interest in community mental health literacy.

A sample of 192 Black African participants from municipalities (Ditsobotla and Mahikeng) between 18 and 65 years participated in this study. Participants viewed fictional (male and female) sufferers of schizophrenia vignettes and responded to the same questions regarding each vignette. They completed a questionnaire examining the capacity to recognise schizophrenia as well as the capacity to source appropriate help.

For both vignettes, a substantial majority of participants indicated that older people believe that when a male is diagnosed with schizophrenia, the cause is traditional (spiritual). In contrast, more participants with lower education believed that medical reasons cause a female person’s diagnosis of schizophrenia.

Overall, the study highlights the complexity of beliefs about the causes of schizophrenia. It underscores the importance of considering cultural and educational factors in mental health research, practice and policy development.

By uncovering the differences in perceptions between older individuals and those with lower education levels, the study sheds light on previously unexplored aspects of mental health literacy and cultural understanding of schizophrenia.

While previous research has examined cultural beliefs about mental illness, this study specifically focuses on how age and education intersect with these beliefs, particularly regarding gender differences in diagnosis.

This unique approach contributes to the broader literature on mental health disparities. It has implications for tailored interventions and public health strategies aimed at addressing stigma and improving mental health outcomes in diverse populations.