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The purpose of this study is to examine how lenders alter their behavior when faced with real earnings management.

This study uses the incremental R-square approach as in Kim and Kross (2005) to examine how much lenders rely on income statement and balance sheet ratios as the degree of real earnings management increases.

As real earnings management affects mostly the income statement, the authors find that lenders rely less on income statement ratios in making credit decisions in the presence of real earnings management. The authors also find that lenders do not alter their reliance on balance sheet ratios when faced with real earnings management.

This paper is the first to study how lenders alter their reliance on financial statements in making credit decisions in the presence of real earnings management. The findings of this paper could help the regulators set standards to improve the usefulness of financial statements. The findings of this paper could also help practitioners (borrowers and lenders) understand how real earnings management affects credit decisions.

The development of higher learning institutions (HLIs) is considered a strategy to trigger urban space development – and it is the economy in most developing countries. HLIs can develop and maintain pace with the experience economy in the current urban economy, particularly in the services sector. This paper seeks to evaluate the influence of HLIs on elements of the experience economy in the urban services sector in Bandar Baru Bangi (BBB), a knowledge-based city.

The research adopted a purposive sampling technique and engaged 382 urban community respondents in BBB, Malaysia. The study used four elements (education, gastronomy, health, and the retail sectors) to assess the experience economy performance.

The results show that the local community is the “active users” of the services, and the active users have enjoyed the existence of the experience economy. Findings reveal a preference for education and health over gastronomy and retail sectors. Of these four sectors, the education sector experience had the most prominent effect, thereby showing that the higher learning institutions around this city served a major role in the sector development of urban services.

The research used a purposive sampling method and engaged 382 respondents in BBB, Malaysia. The restriction of the study area to BBB is a limitation component. Future studies should explore a large-scale investigation to evaluate better and validate the results.

The research has shown that the city's higher education institutions have affected the development of the experience economy in the four sectors.

The study shows that the framework of the experience economy and the establishment of HLIs can stimulate the experience economy within the urban services sector.

This study aims to understand the mechanisms through which workplace spirituality affects employees’ entrepreneurial behavior. It proposes and tests a mediation model in which psychological ownership (PO), a feeling of ownership regardless of legal ownership, mediates the relationship between workplace spirituality and employees’ entrepreneurial behavior.

An empirical analysis was conducted with survey data collected from 351 postgraduate students who were also currently working. Structural equation modeling was applied to test the study hypotheses using Mplus software.

Workplace spirituality is associated with employees’ entrepreneurial behavior, and PO fully mediates this relationship. The findings highlight that PO is the missing link that connects workplace spirituality and employees’ entrepreneurial behavior.

This study offers organizations a new insight by showing that PO plays a key role in contributing to the entrepreneurial behavior of employees who consider themselves spiritual.

The mechanism for the relationship between workplace spirituality and employees’ entrepreneurial behavior is explained.

The qualitative approach was applied the discover the optimum answers to the research objectives, which are (1) to understand the cultural and hedonistic characteristics of the (Lanna) Songkran festival; and (2) to examine the dilemma between cultural rituals and hedonistic activity for tourism.

This study used a case study of the Songkran festival in Chiang Mai to examine the dilemma between cultural rituals and hedonism for tourism, which brings lost or misperceived cultural values and identities. The semi-structured interview (SSI) with senior locals and participant observation during the festival was conducted in Chiang Mai, Thailand, to obtain the in-depth phenomena of the existing celebration pattern at the festival.

The study findings show three crucial phenomena that explain characteristics of unsynchronized cultural rituals and hedonistic activities for tourism: (1) the parallel phenomenon between cultural values and celebration practice, (2) the movement of local culture and(3) the hedonistic characteristics of the festival.

The study extends the knowledge on the interplay phenomena between cultural festivals and tourism; also, the involved stakeholders, such as local communities, public sectors and private sectors, can use the study findings in creating policies for using cultural festivals to promote a destination and urban economic development that will minimise cultural values distort while increase tourism economic values.

This study was conducted qualitatively, including SSIs and participant observation at the Songkran festival in Chiang Mai. The study findings were analysed, based on the empirical data, into significant themes representing the characteristics of dilemma phenomena within the festival.

In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.

The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.

The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.

This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.

This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

The growing number of Muslim consumers pursuing a lifestyle of health and sustainability (LOHAS) under the conditions of the COVID-19 pandemic is interesting to assess; however, existing research focusing on this topic remains scarce. This study aims to address the research gaps and add to the body of knowledge from previous literature related to Islamic religiosity, environmental knowledge, LOHAS and Muslim customer well-being.

The sample used in this study is Muslim customers, including university students in a medical department and medical workers in Indonesia, using proportional random sampling methods with a total sample of 308 respondents.

The results demonstrate that Islamic religiosity positively and significantly impacts environmental knowledge, LOHAS and Muslim customer well-being. Similarly, environmental knowledge positively and significantly influences LOHAS, and subsequently, LOHAS fruitfully impacts Muslim customer well-being.

The results can assist managers of eco-friendly and healthy products or services and public policymakers in their effort to enhance LOHAS, particularly for Indonesian Muslim consumers to accomplish well-being considering their Islamic religiosity.

The results of this study help society protect a sustainable environment by increasing their environmental knowledge and LOHAS. Based on Islamic religion, society recognize how important environmental issues are to keep the environment safe in the future and build the culture of LOHAS to achieve their well-being.

This study contributes to the body of marketing literature for Muslim green consumer behaviour in particular and the LOHAS of the Muslim customer segment based on Islamic religiosity.

The purpose of this study is to investigate existing and emerging technology-driven stressors using the transactional model of stress and coping (TMSC).

In-depth semi-structured interviews with 36 professionals were performed to obtain qualitative data to explore emerging techno-stressors. The findings were validated a year into the pandemic with human resource (HR) professionals.

The authors identify a previously unreported techno-stressor, Techno-Isolation (TIS), which arises from a heavy dependence on information communication technologies for professional social interactions. Additionally, several considerations of interaction characteristics are identified that, based on the platform used, affect the experience of TIS, further expanding the TMSC with the addition of medium-interaction compatibility. The authors present a testable model and discuss implications.

This study identifies three new information communication technology (ICT)-based antecedents leading to a new techno-stressor, as well as the importance of medium-interaction compatibility in the experiences of stressors as strains. The authors discuss how these elements fit with and extend the existing stress literature.

Food systems research is typically focused on productivity and efficiency. But in the face of impending challenges of climate, investment, markets, and incomes small holders may do well to shift to diversity and sufficiency. The transition requires institutions such as Farmer Producer Organisations (FPOs) to play the role of intermediaries. This paper aims to understand this challenging phenomenon using a case from India.

In this article, drawing from the emerging literature of PO as a sustainability transition intermediary, this paper uses the case study of a women-owned FPO and explores its role in contributing to sustainable food systems through practices of non-pesticide management of agriculture. This paper explores, through non-participant observer methods, focus group discussions and interviews with multiple stakeholders how an FPO embeds sustainability in its purpose and the challenges faced in transforming producer and consumers towards sustainable food systems.

The study argues for early articulation of the “sustainability transition intermediary” role in the FPO’s vision and mission. Second, FPOs’ role of being a transition intermediary is impacted by the key stakeholders and the durability of relationship with them.

By studying FPOs in India, from the framework of sustainability transitions, this article adds to the limited literature that looks as POs as sustainability transition intermediaries.

This study aims to explore how not-for-profit organisations (NFPs) adopt service innovation and improve their employee resilience capabilities as a response to environmental changes arising from marketisation of public services.

Using a multiple case-study research design, this study involved 32 interviews with frontline employees working in a not-for-profit care-providing organisation.

This study finds that the development of absorptive capacity can facilitate service innovation adoption in NFPs and improve employee resilience in times of transition.

This study offers theoretical insights on service innovation, absorptive capacity and employee resilience in NFPs. It makes practical recommendations that will enable NFPs to help frontline employees better adopt service innovation practices in business models endorsed by the private sector.

Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees’ entrepreneurial behaviours are increasingly recognised. However, the paucity of research on managers’ entrepreneurial behaviour in the United Arab Emirates multinational corporate environment creates a salient gap in the current understanding of how national and organisational cultures that not always align frame the critical problems of CE. This study aims to fill this research gap by examining multinationals’ CE antecedents drawing on an institutional perspective in Dubai.

The author conducts 54 in-depth interviews with middle managers in multinational enterprises. This study adopts a multiple case study research design to reveal whether an emergent discovery is exclusive to a particular case or is consistently replicated by multiple cases. The author has used abductive reasoning to systematically integrate analytical framework deduction with raw data induction.

This study’s findings indicate that CE in Dubai is ineffective and fragmented. Arguably, the cultural background of employees creates different circumstances and determinants of entrepreneurial behaviour. Hence, CE may not achieve epitome competencies without identifying multicultural nuances in an organisational context.

Existing research has placed relatively little emphasis on the role of individual national culture in multinational enterprises. This study’s results offer potentially valuable implications for theory, practice and future research addressing other emerging countries. This model presents a distinct CE architecture with compelling evidence for national culture (at the macro level), organisational culture, Corporate Entrepreneurship Assessment Instrument and emergent factors (at the meso level) and individual middle managers' real-life experience (at the micro level).