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The purpose of the study is to investigate the effect of terminal and instrumental values on the attitude and brand desirability for upcycled luxury designer facemasks, in relation with generic luxury designer facemasks.

A quantitative approach was adopted in this study, and data were collected via an online consumer panel from 390 existing Australian luxury consumers, aged 18 and above. Stimuli that represented the two upcycling conditions (remnants and past collections) and a control condition (generic product) from an actual Burberry-branded facemask were designed for the study. The collected data were analysed using the least partial square and multi-group analysis of the structural equation model

The findings indicate that consumers do not perceive Burberry facemasks made from upcycled remnant materials and previous collections have superior aesthetic or self-expressive benefits to them when compared to the generic Burberry masks. In the same vein, both upcycled categories do not provide superior instrumental values through economic benefits or safety when compared to the generic Burberry masks. Hence, terminal and instrumental values had no influence on the attitude and brand desirability for upcycled luxury designer facemasks, in relation with generic luxury designer facemasks.

The results indicate that strategies will have to be better designed to have a balance between safety features (as opposed to fashion) and luxury desirability of the brand to better capture the market for difference consumer values for the facemasks. As this is a relatively low involvement product, the pricing strategies must be re-evaluated.

This study offers empirical support for the proposition that different upcycling methods in the name of sustainable practices may have different functions for different consumer values in luxury marketing implementations. For the choice of facemasks during the COVID-19 pandemic, it provides empirical evidence for consumer choice for the different types and how it can be used to elevate luxury brand desirability.

This study examines consumer online purchase behaviour in the Nigerian fashion industry.

A cross-sectional study was conducted with a total useable sample size of 241 respondents contacted through on-site visitation. Descriptive and inferential statistics were used to test the influence of customer value on online purchase behaviour in the fashion industry.

Consumer values are categorised into terminal (happiness, love and satisfaction) and instrumental (time-saving, price-saving discount, service convenience and merchandise assortment) values. The findings show that both values have significant influence on online consumer purchase behaviour, while fashion consciousness moderates the relationship between consumer values and online purchase behaviour.

Online fashion retailers should focus on increasing the terminal and instrumental values of their products and making available goods that meet the needs of different generational cohorts in society.

Studies have examined various factors, for example, consumer values that are determinants of consumer online purchase in the fashion industry; however, there has been limited focus on the nature of fashion and online purchasing in emerging markets, particularly those in Sub-Saharan Africa.

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.

In public management research, the focus in the public value debate has been on public administration organizations’ broader societal outcomes. Public value describes how public administrations form a vital part of the social context in which people develop and grow. However, there has not yet been an analysis of how public administration contributes to happiness in society.

In this study, we empirically analyze the relationship between people’s happiness and the public value of public administration. Our approach is based on a unique Swiss survey dataset comprising 870 individuals.

We find a positive relationship between public administration’s public value and happiness. We also find preliminary evidence with a moderation analysis that the relationship between a value-creating public administration sector and self-reported happiness is stronger for public administration employees.

While correlation studies cannot claim causal explanations and common method bias may additionally limit any research in social science, we took a number of measures to mitigate related problem. We tested our model in two samples and took both several procedural techniques and a survey design minimizing common method bias.

The paper discusses implications for public sector performance measurement for public management and practitioners.

This study calls for a more positive view on the multiple functions public administration performs for society. After an era of critical voices, our study helps reclaim public administration as a positive force for society at large in times of grand challenges, such as climate crisis, demographics and digitization.

This study has highlighted the importance between public administration’s public value and happiness in Swiss public service organizations. The study also showed that an employment in the public administration contributes to the happiness of individuals and beyond to society.

Textile and contemporary apparel manufacturers are adopting and integrating cutting-edge technologies to reduce their impact on the environment and gain an advantage in the marketplace. Most previous studies have ignored business intelligence systems (BIS), notably in the textile and apparel industry (T&A), in favor of looking at the larger picture of how big data would affect retail and distribution in a company. This is especially true for the T&As.

The authors report that they conducted 14 semi-structured interviews with 12 international luxury tourism service providers. In this case, researchers use snowball features and systematic techniques to select participants. A qualitative content analysis strategy is used to capture the focus of the interviews.

Problems with T&A company sustainability, opportunities to increase value creation via use of industry-leading business intelligence (BI) solutions and perceived roadblocks to BIS adoption were all found by the poll. Garment retail and distribution sector has benefited greatly from the increased use of Industry 4.0 technologies, especially those that provide better BI solutions. Determine the extent to which industry participation slows down or speeds up the process. The Company Information System (BIS) will help convince non-tech-savvy business owners of the financial, economic and environmental benefits of adopting certain technologies developed as part of the industry 4.0 movement.

The authors of this research claim theirs is one of the first to investigate what variables affect the uptake of BIS, ultimately hoping to find out how BIS may be used by T&A businesses to tackle environmental issues through the use of Industry 4.0 technologies. The purpose of this study was to see whether BIS might aid T&A firms with their sustainability issues.

In the last several years, there has been a meteoric rise in interest in big data and business analytics among firms and educational institutions alike. This paper tries to introduce readers to the concept of business analytics in a way that is both academic and accessible, considering both the present and future of the field. This paper begins with a quick introduction, followed by a summary of the three distinct forms of predictive modeling discussed.

In an effort to help aspiring analytics professionals, they have identified, categorized and evaluated the nine distinct players that are now active in the analytics market. Following this, they will provide a high-level summary of the many different research projects currently being worked on by their group.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

Through the “Going Digital Initiative,” the Ghanaian government has introduced policies that aim at improving the information and communication technology (ICT) infrastructure of the country. These ICT policies have benefited numerous sectors of the Ghanaian economy. In logistics management, ICT has impacted drone medical delivery in the healthcare and maritime sectors. However, the importance of ICT is not realized in the motorcycle goods transport (MGT) industry, regardless of its popularity and high economic dependency. Second, all research on motorcycles is focused on diverse social concerns, and no study has attempted to analyze ICT implementation for MGT operations. This is a significant gap in logistics management. Hence, the study aimed to investigate the impact of ICT on Ghana's MGT industry empirically.

The study adopts a two-phase data collection approach to collect the data. The authors use partial least square structural equation modeling to analyze the study's measurement and structural assessment model.

ICT positively impacts MGT and the drivers considered. The drivers positively influence MGT. The study further analyzes novel results on the relationships between the drivers and their mediating roles in enhancing MGT performance.

The study's originality is the extension of ICT adoption and usage in MGT. The lack of literature on the importance of ICT for MGT services makes this study the primary source of literature, and the relationships investigated are unique as the research area is unexplored.

Research on work–family interface (WFI) is almost two decades old. It is widely believed that the archetype of work and family after COVID has changed. Post-COVID emphases and outcomes would be different. Accordingly, a bibliometric analysis of the research would help to understand the state of the research and positive WFI patterns that guide further investigations. The present study used measures such as journals, citations, etc. to determine the bibliometric patterns from 2003 to August 2023 using VOSviewer software.

Data were obtained from Scopus. 1,601 works were found in the first search. This figure was narrowed down to 525 based on a few conditions. The most commonly referenced journals, sources, authors, etc. were used for the analysis.

Research on positive WFI has increased in recent years. The total number of articles in positive WFI was 525 between 2003 and August 2023. Greenhaus, Powell and Carlson were the most cited authors in this field. Carlson had produced the highest number of documents in WFI. Most WFI authors focused on antecedents, treating positive WFI as the outcome variable.

This is the first bibliometric analysis conducted on a positive WFI, although there have been a few on work–family conflict. However, other sources such as the Australian Business Deans Council (ABDC) and Web of Science may throw different results on journals, citations, etc. Hence, future researchers might emphasize if the same results originate from data in other databases. Other analytical tools may be used in the place of VOSviewer.

This is the first article on bibliometric analysis of positive WFI. This paper’s primary objective is to understand the patterns of literature available on positive WFI and its significance comprehensively.

This article aims to analyze the strategic work of Polish entrepreneurs in the furniture industry following the political changes in 1989. The authors examined how these entrepreneurs transitioned from local craftsmen or importers into leaders of international manufacturing companies and how their strategizing contributed to the unprecedented growth of the Polish furniture sector.

The authors examined extant data, specifically biographical interviews conducted with 11 prominent leaders in the Polish furniture industry (Hryniewicki, 2015, 2018). They analyzed within a theoretical framework that integrates J.C. Spender’s theory of strategic management with Barry Johnson’s concept of polarity management. Polarity is a way of understanding and managing interdependent, opposing pairs of values or perspectives that give rise to conflict.

The analysis reveals key patterns of strategic challenges at the level of human agency, history and sense-making. The authors identified four key polarities: life and business, knowledge presence and absence, concordance and discordance, and instrumental and non-instrumental sense-making.

The polarity concept illuminates the interplay of agency and determinism in strategic decision-making, offering valuable insights for methodology and a deeper understanding of Poland’s furniture industry.

This paper aims to review 69 studies related to Muslim consumer behavior and determine the relationship between these topics and Islamic rationality. In addition, this paper elaborates on Al-Ghazali’s Islamic rationality model.

A text analytics approach is used to map 69 studies on Muslim consumer behavior. In addition, the historical-critical and inductive approach is used to identify Muslim scholars’ concepts and opinions regarding Islamic rationality, especially Al-Ghazali.

This study confirms that Muslim consumer behavior is in line with the concept of Islamic rationality proposed by Al-Ghazali. This is evidenced by a strong awareness of Islamic morals and values, which fosters a high commitment to halal products.

The findings of this study will provide essential benefits in the development of Islamic rationality theory, which can then be used as an alternative in explaining Muslim consumer behavior and also can be used as a reference for stakeholders in the industry to mainstream halalfication on products offered in the Muslim market.

The value of originality in this study lies in identifying the relation between Islamic rationality and Muslim consumer behavior, and this effort was confirmed through 69 selected studies related to Muslim consumer behavior.