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This study investigates the roles of consumption motives and ethical perspectives in explaining individuals’ perceptions of corporate social responsibility (CSR) within the context of the recreational marijuana industry, often characterized as morally contentious.

The research was conducted in Canada, a country where recreational marijuana is legally permitted. Through an online survey, 411 participants were recruited, and the data were analyzed using Statistical Package for the Social Sciences (SPSS) and SmartPLS4, employing ANOVA and structural equation modeling (SEM) techniques.

ANOVA analyses reveal significant differences across four ethical perspectives: absolutism, subjectivism, situationism and exceptionism. Conformity motives are most prominent in the exceptionism group, while expansion motives are more common in the subjectivism group. CSR perceptions vary among these groups, with situationism showing the most favorable views. In the absolutism group, expansion and social motives positively influence CSR perception, whereas conformity motives negatively impact it. Conversely, in the exceptionism and situationism groups, only expansion motives positively affect CSR perception. Unexpectedly, within the subjectivism group, only conformity motives have a significant negative effect on CSR perception.

This study examines a controversial industry and contributes to research on recreational marijuana by comparing consumer motives from ethical perspectives. Unlike previous research focused on consumption behaviors (e.g. use frequency), this study investigates how CSR perceptions are shaped by consumption motives and vary with ethical viewpoints.

The motivation for this paper is to provide a deeper understanding of some of the important and trending topics in the sport industry. Besides this, to consider the changing landscape of ownership, strategies and organisation of several types of sports in the contemporary environment, there is a need for deeper contextual knowledge of how different sport/s, leagues, clubs, associations, teams etc. own, organise and strategise at local to national to regional to international contexts.

This paper introduces the special issue on the sport industry that welcomes three interesting contributions of focusing on the important themes related to the sport industry. They include (1) digital transformation and needed capabilities, (2) fan engagement in a digital way using social media and finally (3) the relevance and relation of social capital in the organisational strategy of sports organisations.

Four generic insights related to the themes and emerging trends in marketisation, ownership and digitalisation strategies in the sport industry are introduced in this paper. The first insight is that sports digitalisation and politicisation significantly impact the strategising, organising and networking activities of sports owners to foster value capture. Secondly, owners’ performance duality of marketisation of their sports clubs and vested business interests unravels the paradoxes of idealism and profit-maximisation. Thirdly, individual sports stars position themselves as an influential platform of value creation through on-field performance, social engagement and self-interests. Finally, the fourth insight is that the dual aims of sporting on-field success and profit making of large capital-funded sports clubs endanger the autonomy and governance of sports bodies/associations and an equitable sporting competition environment.

This paper provides an overview and reflections on the contributions of the papers in this special issue. The papers give different perspectives on how sport has been influenced by the development in society (1) with increasing digitalisation influencing organising of sport clubs and strategies for engaging fans, and (2) the influence of marketisation and politics in ownership strategies. As such, four insightful reflections are developed based on the originality of the contributions and the related extant literature presented on the themes of marketisation, ownership and digitalisation of the sport industry.

The purpose of this study was to examine entrepreneurs’ learning before, during and after entrepreneurial failure and understand the relationship between learning and recovery from failure.

A qualitative multiple case study was carried out based on entrepreneur interviews who have experienced the failure of their businesses.

The study finds that entrepreneurs learn both during the company’s lifespan and post-failure, with distinct types and intensities of learning at different life cycle phases. It highlights the link between learning and emotions during the failure process, revealing entrepreneurs’ limited awareness of their knowledge gaps, particularly during successful business phases, and shows the difference between women and men.

One limitation of this study is that the companies are all located in northern and central Portugal, and the number of entrepreneurs starting new ventures post-failure is limited. Another is a lack of comprehensive measurement of the economic impact, especially on the health of individuals who have experienced the impact of failure. The absence of concrete data hampers understanding and the development of targeted support mechanisms for these individuals.

This study stands out for its unique approach, thoroughly exploring the intricate, profound and significant experiences during a crisis, such as a business failure, from the entrepreneurs’ perspective. It delves into their learning processes before, during and after the failure, providing a comprehensive understanding. This study evidence that significant learning occurs during the operation of the business, and not during or after failure, due to the limitations imposed by the pain and disorientation it causes. Therefore, if recovery does not occur, learning does not happen either. It also highlights the differences between women and men in their learning experiences, adding a new dimension to the research.

As a growth industry in the international tourism segment market, halal tourism domestic policy should align with General Agreement on Trade in Services (GATS) as an international trade in services regulation. This paper aims to examine Indonesia’s halal tourism policy and its intersection with obligations as a member state of the World Trade Organization (WTO). Particularly in balancing Indonesia’s international obligation and the right to regulate.

The present study uses normative legal research by analysing legal materials, primarily GATS and Indonesia’s halal tourism policy. By using this methodology, this paper seeks the normative ideal domestic approach that aligns with Indonesia’s international obligations within GATS.

Regional regulations primarily govern the halal tourism policy in Indonesia. The critical substance of the regulation is the mandatory halal certification for the implementation of halal tourism. This obligation may be incompatible with Indonesia’s commitment to liberalise the tourism sector under the GATS. The current legal framework gives rise to a lack of consistency in its application despite its adherence to the halal tourism standards established by the MUI. At the same time, the provincial and regent authorities lacked the authority to do so. The authors argue that halal tourism policy shall be promulgated in the national-level policy to settle this issue. This measure is necessary to mitigate conflicts between prevailing norms and Indonesia’s international commitments within GATS. Therefore, Indonesia can uphold both its international obligations and national interests.

This paper presents a novelty contribution by highlighting the absence of prior research examining Indonesia’s adherence to its international commitments under the GATS in formulating domestic legislation on halal tourism. To close this gap, this study suggests that national legislation governing halal tourism should consider international obligations in the tourism sector under the GATS.

This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical mindset can account for the discrepancies in the literature and enhance the effectiveness of ethical awareness initiatives.

The research used a tax experiment involving both treatment and control groups. Both groups were presented with a tax-related scenario, with the treatment group subjected to a specific ethical awareness intervention. To gauge the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results.

The key findings shed light on the fact that while ethical awareness endeavors can enhance the likelihood of individuals making ethical choices in tax decisions, their effectiveness varies significantly depending on the individual’s ethical mindset. Furthermore, results show that gender affected the relationship between ethical mindset and ethical awareness effectiveness, and males with mild self-interest score reacted more to the ethical awareness intervention. Results support that individuals’ ethical mindset, measured as strong self-interest and mild self-interest, is pivotal in determining the effectiveness of ethical awareness efforts.

This study is unique because it evaluates the effect of ethical mindsets to provide a novel way to improve tax ethical awareness initiatives.

The market value of luxury goods at the global and national levels continues to increase from year to year. The sales growth of the Indonesian luxury goods market is currently at 6.6% per year. The largest sales sector in the market is the fashion sector, with more than US$700m per year. Several big cities in Asia, including Jakarta, experienced a shift in the age group of luxury goods buyers to a younger group with limited income resources. The behavior of purchasing luxury goods in the low-income group is contrary to Islamic values, which prioritize the fulfillment of needs rather than the fulfillment of desires. This study aims to analyze the factors that influence the intention of Muslim Generation Z consumers to buy luxury fashion products.

The purposive sampling method in this study involved 240 respondents who had bought luxury fashion products in the masstige category in the past two years. This study adopts the Theory of Reasoned Action (TRA) model and a quantitative approach through the structural equation modeling method.

The results of this study indicate that attitude towards behavior, subjective norms, self-esteem and materialism have a significant positive effect on the intention to consume luxury fashion, while the influence of religiosity was found to be insignificant. At the same time, religiosity has a significant negative effect on attitude towards behavior and subjective norms.

These findings indicate that if consumers who have a positive attitude toward luxury fashion purchases, can be influenced by their significant others, self-esteem and materialistic nature, then they tend to buy luxury fashion items.

This study extends the theory of TRA by adding religiosity, self-esteem and materialism and it uses Muslim Generation Z as the respondent. Masstige category of luxury brands is also used to take into account the affordability of its generation toward luxury fashion products.

This study offers practical insights into how generative artificial intelligence (AI) can enhance responsible manufacturing within the context of Industry 5.0. It explores how manufacturers can strategically maximize the potential benefits of generative AI through a synergistic approach.

The study developed a strategic roadmap by employing a mixed qualitative-quantitative research method involving case studies, interviews and interpretive structural modeling (ISM). This roadmap visualizes and elucidates the mechanisms through which generative AI can contribute to advancing the sustainability goals of Industry 5.0.

Generative AI has demonstrated the capability to promote various sustainability objectives within Industry 5.0 through ten distinct functions. These multifaceted functions address multiple facets of manufacturing, ranging from providing data-driven production insights to enhancing the resilience of manufacturing operations.

While each identified generative AI function independently contributes to responsible manufacturing under Industry 5.0, leveraging them individually is a viable strategy. However, they synergistically enhance each other when systematically employed in a specific order. Manufacturers are advised to strategically leverage these functions, drawing on their complementarities to maximize their benefits.

This study pioneers by providing early practical insights into how generative AI enhances the sustainability performance of manufacturers within the Industry 5.0 framework. The proposed strategic roadmap suggests prioritization orders, guiding manufacturers in decision-making processes regarding where and for what purpose to integrate generative AI.

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.