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The coronavirus disease 2019 (COVID-19) pandemic has had a big impact on organisations globally, leaving organisations with no choice but to adapt to the new reality of remote work to ensure business continuity. Such an unexpected reality created the conditions for testing new applications of smart home technology whilst working from home. Given the potential implications of such applications to improve the working environment, and a lack of research on that front, this paper pursued two objectives. First, the paper explored the impact of smart home applications by examining the factors that could contribute to perceived productivity and well-being whilst working from home. Second, the study investigated the role of productivity and well-being in motivating the intention of remote workers to use smart home technologies in a home-work environment in the future.

The study adopted a cross-sectional research design. For data collection, 528 smart home users working from home during the pandemic were recruited. Collected data were analysed using a structural equation modelling approach.

The results of the research confirmed that perceived productivity is dependent on service relevance, perceived usefulness, innovativeness, hedonic beliefs and control over environmental conditions. Perceived well-being correlates with task-technology fit, service relevance, perceived usefulness, perceived ease of use, attitude to smart homes, innovativeness, hedonic beliefs and control over environmental conditions. Intention to work from a smart home-office in the future is dependent on perceived well-being.

The findings of the research contribute to the organisational and smart home literature, by providing missing evidence about the implications of the application of smart home technologies for employees' perceived productivity and well-being. The paper considers the conditions that facilitate better outcomes during remote work and could potentially be used to improve the work environment in offices after the pandemic. Also, the findings inform smart home developers about the features of technology which could improve the developers' application in contexts beyond home settings.

Lean Six Sigma in public and private healthcare organisations has received considerable attention over the last decade. Nevertheless, such process improvement methodologies are not generalizable, and their effective implementation relies on contextual variables. The purpose of this study is to explore the readiness of Italian hospitals for Lean Six Sigma and Quality Performance Improvement (LSS&QPI), with a focus on gender differences.

A survey comprising 441 healthcare professionals from public and private hospitals was conducted. Multivariate analysis of variance was used to determine the mean scores on the LSS&QPI dimensions based on hospital type, gender and their interaction.

The results showed that public healthcare professional are more aware of quality performance improvement initiatives than private healthcare professionals. Moreover, gender differences emerged according to the type of hospital, with higher awareness for men than women in public hospitals, whereas for private hospitals the opposite was true.

This study contributes to the Lean Six Sigma literature by focusing on the holistic assessment of LSS&QPI implementation.

This study informs healthcare managers about the revolution within healthcare organisations, especially public ones. Healthcare managers should spend time understanding Lean Six Sigma as a strategic orientation to promote the “lean hospital”, improving processes and fostering patient-centredness.

This is a preliminary study focussing on analysing inter-relationship between perceived importance of soft readiness factors such as gender dynamics as a missing jigsaw in the current literature. In addition, the research advances a holistic assessment of LSS&QPI, which sets it apart from the studies on single initiatives that have been documented to date.

We form portfolios based on return and liquidity and examine the effects of liquidity and other risk factors on asset pricing in the Chinese stock market. Our results show that the past loser-and-illiquid stock portfolios tend to outperform the past winner-and-liquid stock portfolios in the 1–12 months holding period. The excess return is significantly associated with the market-wide liquidity factor even when we control the three Fama-French and momentum factors. Cross-sectionally, the liquidity beta significantly affects the excess return even with control of other risk betas and other traditional liquidity proxies.

This chapter proposes selected cultural values and worldviews of cosmopolitan individual cultural identity as an ideal and model for international and transnational higher education, in teaching and learning, benefitting individuals and institutions. As a “metacultural position” and interactive engagement with the “Other,” cosmopolitan teaching and learning could impact national and global higher education. Such reflection of timeless educational values and ideals could benefit the development higher education systems in our ever more globalizing world.

Conceptually, cosmopolitan identity is defined via a complex literature matrix of key issues and concerns of world citizenship, substantiated and enriched by considerable critical thinking. Empirically, an investigation of highly multilingual students for revelations of their global identity strengthens and furthers this framework. Overall, interdisciplinary insights from literary, social, media and gender studies complement contributions to higher education's universality and values, so as to suit individual, institutional, and international needs.

Cosmopolitan features and values could harmonize global knowledge systems yet without cultural hegemonies, by building cross-cultural standards via best identity notions and practices. Recognizing equally valuable cultural contributions would also improve institutions' diversity, equity, and inclusion, raising educational quality, motivations, and expectations. Cosmopolitan identity could thus educationally enrich and institutionally empower for global complexity and uncertainty.

Educational stakeholders could shape institutions for cosmopolitan cultural values and increased diversity, with transnational norms and practices grounded in local realities, such as improved linguistic competences, or increased cultural understanding and engagement. Individual internationalization could therefore develop parallel to cultural and educational worldviews, expandable and improvable on an open-ended scale.

This study aims to explore the use of a double diamond design method to engage the industry in a sector-wide response to the issues of food waste as constructed by consumers. This particular design method is achieved by an exploration of a collective intelligence-participatory design (CIPD) project to engage industry participants in understanding and responding to consumers’ perceptions of the role of packaging in reducing food waste.

Using the UK Design Council’s double diamond design method as a guiding conceptual principle, the project recruited industry participants from medium to large food businesses across various food categories. Two scoping workshops with industry were held prior to the initiation of a 12-stage project (n = 57), and then two industry workshops were held (n = 4 and 14). Eighty participants completed an online qualitative survey, and 23 industry participants took part in a Think Tank Sprint Series. The Think Tanks used participatory design approaches to understand barriers and opportunities for change within food industry sub-sectors and test the feasibility and acceptability of package designs to reduce consumer waste.

For CIPD to work for complex problems involving industry, it is vital that stakeholders across macro- and micro-subsystems are involved and that adequate time is allowed to address that complexity. Using both the right tools for engagement and the involvement of the right mix of representatives across various sectors of industry is critical to reducing blame shift. The process of divergence and convergence allowed clear insight into the long-term multi-pronged approach needed for the complex problem.

Participatory design has been useful within various behaviour change settings. This paper has demonstrated the application of the double diamond model in a social marketing setting, adding value to an industry-wide project that included government, peak bodies, manufacturing and production and retailers.

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.