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This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored.

Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study.

Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB.

Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.

Social interaction in comment sections has become a key factor for backers' decision making in crowdfunding platforms. However, current research on the two-way social interaction in crowdfunding is insufficient, and there exist inconsistent conclusions. This study focuses on the social interaction between creators and backers and explores its influence on the successful exit of crowdfunding projects.

The extended Cox model is used for the empirical analysis of 1,988 crowdfunding projects on the Modian (www.modian.com) platform, a crowdfunding platform for cultural and creative projects in China. The two-way social interaction is reflected in comment quantity and sentiment, as well as reply rate.

Results reveal an inverted U-shaped relationship between comment quantity/sentiment and the successful exit of crowdfunding projects. This relationship is strengthened by high reply rate.

This study focuses on comment quantity and sentiment. The inverted U-shaped results reconcile previous conclusions. Replies from creators are regarded as a separate factor, and their moderating role is explained. The study research proves the importance of social interaction in crowdfunding platforms and provides suggestions for backers, creators and platform managers.

The purpose of the present paper is to provide a systematic overview of dimensions that need to be enfolded or considered in microfinance policies and strategies designs as well as impact studies aiming to empower or assess the empowerment of a specific category of women, namely women entrepreneurs. Afterward, the study aims to suggest some directions for future studies.

To meet its purpose, the paper applies the systematic review approach. The applied methodology follows guidelines for systematic reviews of social and economic interventions as set out by the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA). More specifically, the authors examine 87 empirical papers from 6 databases investigating the impact of microfinance institutions on the empowerment of women entrepreneurs.

Overall, findings of the study suggest that dimensions of the empowerment of women entrepreneurs are formed and conditioned by normative, cognitive and regulative institutional logics. Additionally, the systematic review suggests key research avenues and calls for more inclusive empirical studies in terms of geographical coverage, microfinance services/products assessed and method designs applied.

Findings of the current review provide clear theoretical contribution and useful practical implications in the field of microfinance and the empowerment of women entrepreneurs. On the one hand, the study suggests to scholars key avenues for future studies likely to bring new insights in terms of theory, context and methods. On the other hand, this study extents the understanding of microfinance practitioners on the concept of women empowerment as the field of female entrepreneurship is concerned. This implication is likely to enable the design of appropriate microfinance strategies and policies, allowing women entrepreneurs to achieve an overall empowerment.

The present paper contributes to the debate around the multidimensionality of the concept, “women empowerment.” The multidimensional nature of the addressed concept is well established in the existing literature. However, to the best of the authors’ knowledge, no study has provided a conceptual analysis of empowerment dimensions of a particular category of women, namely women entrepreneurs. Unlike most of the studies assuming that all women face identical challenges, the present paper brings new insights on the topic as it is built on a different assumption. The paper takes ground from the institutional theory and applies it to the specific case of female entrepreneurship.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

Artificial intelligence and augmented reality are two key tools gaining importance in the digital era due to their wide range of applications in different fields and sectors. Industry 4.0 lays emphasis principally on the technology used to help the business remain competitive and sustainable. Sustainable development goals are another important objective of the UN which has laid responsibility for every business to support addressing the global challenges. Purpose: This chapter essentially aims to present the standpoint of artificial intelligence and augmented reality in meeting the sustainability perspective of organizations. Information about the study is gathered through secondary approaches, critically reviewing published literature, scientific reports, and statistical data accessible through business reports, and corporate websites. Further analyzed to present the perspectives of the authors in the study. Globally artificial intelligence market size is predicted to reach $190 billion by 2025, while the funding for startups doubled during the period 2011–2020 globally. The investment in artificial intelligence is going to reach $500 by 2024 resulting in substantial revenue returns. The augmented reality market size could reach $97 billion by 2028. Artificial intelligence today is increasingly used in many fields and is attracting multiple applications in many sectors such as manufacturing, retail, education, IT, and health care and has also contributed to sustainable development the same time by providing energy conservation options, optimization, and reduction of resources, minimizing wastage, offering timely assistance on maintenance schedules, practices which are enabling organizations to reach closer to sustainability and transformation.

This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The Metaverse introduces a new economy in which users may earn real-world revenue through virtual activities, necessitating the need for efficient and dependable virtual asset accounting. Blockchain technology, with its decentralized and immutable record, appears to be a viable answer to these problems. This chapter discusses the present status of blockchain technology for accounting for virtual assets in the Metaverse as well as its potential role for businesses and the economy. It also determines the technology's issues and limits and makes recommendations for further development. The findings indicate that blockchain technology has the potential to transform virtual asset accounting in the Metaverse by improving security, transparency, and consistency. However, scalability and legal/regulatory issues must be overcome before it can completely achieve its promise. Accounting experts, developers, and stakeholders interested in the convergence of blockchain technology and the Metaverse economy will find this chapter useful.

The purpose of this study is to understand the effect of different brand positions (underdog vs top dog) and comparative advertising on consumers’ brand attitudes. Additionally, this study also aims to demonstrate the effects of inspiration, self-relevance and empathy on the relationship between brand positioning and comparative advertising.

A two-by-three factorial design was employed with brand positions (underdog vs top dog) and three types of comparative advertising (noncomparative, indirect comparative and direct comparative) as the independent variables. Inspiration serves as the mediator, while self-relevance and empathy act as moderators and brand attitude is the dependent variable.

The results show that different brand positions significantly affect brand attitudes, with respondents having a better brand attitude toward the underdog brand. Brand attitude is partially mediated by inspiration. Self-relevance moderates the relationship between brand positioning and brand attitude. However, brand positioning, comparative advertising and empathy do not have interaction effects.

This study contributes to a better understanding of the effect of psychological variables on brand positioning and comparative advertising.

The results suggest that the underdog setting requires a real and honest story because consumers will spot a fake underdog story, which will damage consumer trust in the brand and harm the brand image.

There is a lack of research using psychological variables to demonstrate the effect of being the underdog brand. This study contributes to the literature by employing psychological variables to illustrate the effect of underdog positioning. These findings can help brands develop branding positioning strategies.

Seekers who visit professional virtual communities (PVCs) are usually motivated by knowledge-seeking, which is a complex cognitive process. How do seekers search for knowledge, and how is their search linked to prior knowledge or PVC situation factors? From the cognitive process and interactional psychology perspectives, this study investigated the three-way interactions between seekers’ expertise, task complexity, and perceptions of PVC features (i.e. knowledge quality and system quality) on knowledge-seeking strategies and resultant outcomes.

A field experiment was conducted with 119 seekers in a PVC using a 2 × 2 factorial design of seekers’ expertise (i.e. expert versus novice) and task complexity (i.e. low versus high).

The study reveals three significant insights: (1) For a high-complexity task, experts adopt an ask-directed searching strategy compared to novices, whereas novices adopt a browsing strategy; (2) For a high-complexity task, experts who perceive a high system quality are more likely than novices to adopt an ask-directed searching strategy; and (3) Task completion time and task quality are associated with the adoption of ask-directed searching strategies, whereas knowledge seekers’ satisfaction is more associated with the adoption of browsing strategy.

We draw on the perspectives of cognitive process and interactional psychology to explore potential two- and three-way interactions of seekers’ expertise, task complexity, and PVC features on the adoption of knowledge-seeking strategies in a PVC context. Our findings provide deep insights into seekers’ behavior in a PVC, given the popularity of the search for knowledge in PVCs.

The normalization of COVID-19 disease prevention has presented a major opportunity for the transformation and upgrade of cultural and tourism products in Taiwan. This paper aims to explore the attractiveness of Taiwanese military dependents’ villages, known as juancun, two studies were conducted to test the path relationships of juancun experiencescape, authenticity, memorability and revisit intention.

This research conducted two studies by using a mixed sampling of snowball sampling and purposive sampling for the questionnaire survey. Based on the 397 valid questionnaires retained in Study 1, a cultural heritage site experiencescape was developed and validated; in Study 2, 393 valid questionnaires were collected, and structural equation modeling was conducted to test hypotheses that were developed drawing on the stimulus–organism–response model and theory of buyer behavior.

It is revealed that cultural heritage site experiencescape include natural and cultural, social, sensory and functional factors and that the experiencescape affects authenticity positively; “existential authenticity–memorability” mediates the relationship of experiencescape and revisit intention, whereas co-creation behavior has the positive moderating effects on the relationship of experiencescape and authenticity.

The research developed an experiencescape scale for cultural heritage sites and described the managerial implications for destination management organizations regarding product development and service design.

COVID-19疫情防控的常态化为台湾的文化和旅游产品升级转型提供了巨大的契机。为了明确台湾眷村的旅游吸引力, 本研究操作两个研究设计以检定眷村体验景观、真实性、难忘性及重游意图之间的路径关系。

本研究操作的两个研究设计皆采用滚雪球抽样和目的性抽样的混合抽样方法进行问卷调查。基于研究设计一回收的397份有效问卷, 发展和验证了眷村文化遗产地体验景观量表; 运用研究设计二回收的393份有效问卷, 操作结构方程模型分析以检定基于刺激-机体-反应理论和买方行为理论发展的假设。

本研究揭示了文化遗产地体验景观包含自然与文化、社会、感官、功能性因素; 体验景观正向影响真实性; “存在主义真实性-难忘性”中介调节体验景观和重游意图的关系; 共创行为正向调节体验景观与真实性的关系。

本研究发展了文化遗产地体验景观量表, 并就产品发展和服务设计为旅游目的地管理组织提供了实务建议。

Esta investigación llevó a cabo dos estudios mediante un muestreo mixto de bola de nieve y muestreo intencionado para la encuesta por cuestionario. A partir de los 397 cuestionarios válidos retenidos en el Estudio 1, se desarrolló y validó el experiencescape del patrimonio cultural; en el Estudio 2, se recogieron 393 cuestionarios válidos y se realizó un modelado de ecuaciones estructurales para probar las hipótesis que se desarrollaron a partir del modelo estímulo-organismo-respuesta y la teoría del comportamiento del comprador.

La normalización de la prevención de la enfermedad COVID-19 ha supuesto una gran oportunidad para la transformación y mejora de los productos culturales y turísticos de Taiwán. Para explorar el atractivo de las aldeas de los familiares de militares en Taiwan, conocidos como juancun, se realizaron dos estudios para probar las relaciones de trayectoria del experiencescape del juancun, la autenticidad, la memorabilidad y la intención de volver a visitarlo.

Se revela que el experiencescape del patrimonio cultural de la aldea militar incluye factores naturales y culturales, sociales, sensoriales y funcionales, y que el experiencescape afecta positivamente a la autenticidad; la “autenticidad existencial-memorabilidad” media en la relación del experiencescape y la intención de volver a visitarlo, mientras que el comportamiento de cocreación tiene los efectos moderadores positivos en la relación del experiencescape y la autenticidad.

La investigación desarrolló una escala de experiencescape para el patrimonio cultural del sitio y describió las implicaciones gerenciales para las organizaciones de gestión de destinos en relación con el desarrollo de productos y el diseño de servicios.

The capacity of organizations to adapt swiftly and implement innovative approaches has ignited discussions about which human resource management (HRM) practices can foster creativity and innovative work behavior (IWB) among employees. Research suggests that IWB thrives in an environment where HRM acts as the architect, influencer and developer. However, our understanding of the specific HRM practices that promote innovative work behaviors remains limited. Existing studies offer scattered and occasionally conflicting insights, particularly concerning measurements and theoretical frameworks that could enable greater generalizability. Consequently, a comprehensive review of the relationships between HRM, innovation and IWB could provide clearer evidence about how HRM impacts innovation. This research presents a bibliometric analysis of research on the relationship between HRM and IWB. The purpose of this analysis is to provide an in-depth overview of the current state and future prospects of HRM and IWB by examining past and current research trends and predict future research directions.

The study used a bibliometric approach to collect 280 journal articles from the Web of Science database. The study identifies the most influential publications, outlines the knowledge structure and forecasts future trends using co-citation and co-word analysis.

The results of the co-citation and co-word analysis revealed the existence of four clusters. While acknowledging some limitations, this review sheds light on the expanding field of HRM and IWB research.

The study provides a comprehensive understanding of HRM and IWB as well as insights into future advancements in the field.

This is the first study to use bibliometric analysis based on the Web of Science (WOS) database to conduct a quantitative evaluation of the HRM practice and IWB literature.