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This paper aims to study the impact of innovation climate (IC) on co-creating modular mass-customisation (CMMC) in terms of cost effectiveness, volume effectiveness, responsiveness, product modularity and collaborative assembly. Additionally, this research paper investigates the effect of IC and CMMC on the value to customer (VC) in a modular jewellery emerging market that includes international companies.

After conducting a comprehensive literature review, the authors suggested a conceptual framework and examined it using mixed methods approach. In addition to qualitative focus groups, questionnaires were filled – across five-point Likert scale format – through 63 depth interviews carried out with subject-matter-experts working at 14 international organisations in the Egyptian modular jewellery market. SmartPLS software was used for structural equation modelling analysis.

Results showed that CMMC positively and significantly affects VC. Furthermore, IC positively and significantly affects both CMMC and VC.

Recent industrial developments that can be observed in such international modular jewellery sector can be enhanced by the empirical evidence of this research regarding the importance of developing IC for more creative manufacturing approach of modular mass-customisation and better VC.

To the best of our knowledge, it is the first empirical study that investigates the relationship between CMMC, IC and VC in a unique jewellery market, which recently generated high customer involvement in the assembly/reassembly processes. Conceptually and empirically, it consolidates and adds to the literature of production and operations management (mass-customisation), organisational studies and innovation science (organisational climate for innovation) and applied social sciences.

In developing countries like Tanzania, gems and jewellery industry mainly consists of disintegrated and unstable micro and small workshops which operate in a way that misalign value addition processes. This study is aimed to bridge gap by focussing on exploitation of industrial clusters in social normalisation and economic resilience to developing countries. The world economic shocks has been not only individually experienced but also globally shared while disrupted lives across all countries and communities and negatively affected global socio-economic growth.

Furthermore, the explorative design was adopted in this study in order to explore needs of respondents, and with the aim to direct the study towards a descriptive design. The sample frame consists of participants in gems and jewellery activities in Tanzania whereby sample was drawn from Dar es Salaam and Arusha. Semi-structured interview was used to collect quantitative data to establish evidence of Tanzanians’ SSJs linked to global value chains (GVCs).

Results revealed the benefits of exploitation of artisanal industrial clusters to Tanzanians’ SSJs when linked to global value chains (GVCs). Findings of the study demonstrate the importance of artisanal industrial clusters in facilitating Tanzanians’ SSJs to access GVCs. Further, insufficient education, trust and social protection directly affects inclusive GVCs, inferring that the impact of artisanal industrial clusters on inclusive GVCs in social normalisation and economic resilience.

Study findings reveals shortcomings in existing regulatory framework of linking Tanzanians’ SSJs to artisanal industrial clusters, for improvements to better support the inclusiveness in GVCs. Findings of this research invite interventions on institutional capabilities and entrepreneurial competencies to enhance the capabilities of small-scale jewellers (SSJs). Like other studies, this study involved cross-sectional data, limit targeted study population as representative of SSJs in industrial clusters and GVCs in economic crises at limited time.

The study findings makes important practical contributions to the Tanzania’s SSJs by examining mediating role of artisanal industrial clusters hence informing policymakers of mining sector how to improve accessibility on GVCs by focus on offering great institutional capabilities and entrepreneurial competencies. These findings will help SSJs and policy makers to get better understanding of the relationships in exploitation of artisanal industrial clusters when accessing GVCs. Therefore, they can make better decisions on implementing artisanal industrial clusters as well as management accessing GVCs, so that SSJs will attain the best possible performance.

This emphasises the importance of community empowerment in the GVCs process through artisanal industrial clusters. Study findings indicate the influence of industrial relations to social dynamics which are previously inadequately addressed and scantly researched. In actual fact study propose initiatives that ensure local communities benefit socially from the integration of SSJs into GVCs through artisanal industrial clusters. Findings suggest local communities that take into account inter-sectionality of artisanal industrial clusters and inclusive GVCs, by considering how factors like education, trust and social protection status intersect to influence the social inclusiveness of SSJs.

There is limited evidence of linking Tanzanians’ SSJs to GVCs in social normalisation and economic resilience and few researchers have explored this topic. This article leverages exploitation of industrial clusters in normalisation and economic resilience to developing countries such as Tanzania as way of improving shared prosperity, sustainability, inclusive growth, cohesion, value chain upgrading and financial inclusion to SSJs.

Previous literature on sustainable supply chain management has largely adopted an instrumental view of stakeholder management and has focused on understanding the effect of powerful stakeholders who have a more decisive influence on an organization's supply chain decisions. Social enterprises have emerged as organizations that often aim to create impact by integrating marginalized stakeholders into their operations and supply chains. This study examines the trade-offs that social enterprises experience due to their moral stance toward stakeholder engagement, evidenced in their commitment to serving marginalized stakeholders, as well as the responses adopted to these trade-offs.

The study follows a theory elaboration approach through a multiple case study design. The authors draw on insights from stakeholder theory and use the empirical insights to expand current constructs and relationships in a novel empirical context. Based on an in-depth analysis of primary and secondary qualitative data on ten social enterprises, the authors examine how these organizations integrate marginalized stakeholders into various roles in their operations.

When integrating marginalized customers, suppliers and employees, social enterprises face affordability, reliability and efficiency trade-offs. Each trade-off represents conflicts between the organization's needs and the needs of marginalized stakeholders. In response to these trade-offs, social enterprises choose to internalize the costs through slack creation or vertical integration or externalize the costs to stakeholders. The ability to externalize is contingent on the growth orientation of the organization and the presence of like-minded B2B (Business-to-Business) customers. These responses reflect whether organizations accept the trade-offs at the expense of one or more stakeholders or if they avoid the trade-offs and find mutually beneficial solutions.

Building on the empirical insights, the authors elaborate on stakeholder theory with a focus on the integration of marginalized stakeholders by emphasizing a moral justification for stakeholder engagement, identifying the nature of the underlying trade-offs which can arise when various stakeholder needs are in conflict and examining the contingencies affecting organizational responses to these trade-offs.

This paper analyses the factors that make fashion-product crowdfunding campaigns successful. The authors argue that crowdfunding is an innovative and functional way of bringing new fashion items to the market. The purpose of this paper is to answer the question whether product innovation, lifecycle and sustainability have a positive effect on the success of fashion crowdfunding campaigns. The findings highlight that the success of the fashion crowdfunding campaigns depends on creators' adherence to the values of the platform which they use to raise capital.

A total of 300 fashion crowdfunding projects running between the 17th of October and the 15th of December 2017 were collected from Kickstarter – the world's largest crowdfunding platform based on reward-based all-or-nothing model. Two-step binomial logistic regression was used to analyse the data.

The model predicted a significant increase in the odds of success for the fashion items crowdfunded during the first-time production, and innovative and environmentally sustainable products with a higher price range of rewards. In line with previous literature, regression analyses predicted a significant effect of the control variables of goal amount (negative) and the number of rewards (positive). Contrary to previous studies, neither the presence of a video nor the campaign length predicted success.

The novel findings of this study contribute to the literature by providing an analysis of success factors of fashion items on crowdfunding platforms. The results show that innovative, environmentally sustainable and higher-priced products produced by early-stage ventures are better welcomed by the audiences.

This study aims to offer a new area of discourse by investigating the factors determining the usage of the Islamic non-bank financing product ar-rahnu (Islamic pawnbroking) among women micro-entrepreneurs in Malaysia within the framework of the informal credit market theory.

The study is based on primary data obtained by using self-administered questionnaires distributed in three states in Malaysia: Kedah, Kelantan and Terengganu. The questionnaires were distributed to a total of 750 participants, with each state contributing 250 respondents. Total number of respondents valid for data analysis was however 600.

Based on descriptive and inferential statistics by using the IBM statistical package for the social sciences and structural equation modelling analysis of moment structures, the results show that the main factor influencing women micro-entrepreneurs to use ar-rahnu is the service charge.

This study only covers three states in Malaysia and is limited to examining the use of ar-rahnu by women micro-entrepreneurs in those states.

As micro-entrepreneur s often face constraints to obtaining financial access in the formal credit market, ar-rahnu provides an alternative mode of obtaining business financing to female micro-entrepreneurs, so they can sustain their operations and even expand their businesses. The significance of such factors like service fee, as revealed in this study, indicates that managers should focus on this element when offering Islamic financial products, especially to women micro-entrepreneurs.

The informal credit market theory is frequently used in conventional studies. This paper adds Sharīʿah compliance in the context of this theory as a new area to be considered when discussing Islamic financial products.

The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance.

The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities.

The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper.

Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.

This cross-sectional study aimed to evaluate the compliance of hygienic and technical standards of street food vendors in Slovenia with the requirements of the general hygienic food principals set in the Codex Alimentarius and Regulation (EC) No. 852/2004 on the hygiene of foodstuffs.

Food vendors were observed directly and discretely using a semi-structured observation sheet that allowed fast evaluation. The employee's behaviour was not affected during the observations because they were not aware of being observed. Each observation lasted approximately 30 min. Food vendors were divided into groups according to their location, type of facility, number of employees and type of food sold.

Depending on the type of street vendor, more inconsistencies were found amongst food stands compared to food trucks and kiosks. Most food trucks and kiosks scored very high in both personal and hygienic-technical standards. Some of the major inconsistencies were lack of suitably located washbasins, improper hand-washing technique, improper waste management, working surfaces that were inadequately separated from consumers, and inconsistent maintenance of the cold chain. Food handlers have been confirmed as a critical risk factor.

Despite methodology validation, the data was collected by a single observer, limiting the ability to obtain a more reliable estimate of the observations. The sample was disproportionate according to the type of street food facilities.

The results provide a basis for (1) national professional guidelines of good hygiene practices for food business operators, which should cover street food vendors more extensively in future updates, and (2) the development of food safety training programmes tailored for street vendors.

The study provides valuable insights into current hygienic-technical conditions of the street food vending sector.

The study aims to analyze the gender-wise perception of the agricultural households toward climate change and the adaption measures taken by these households, especially women, to mitigate climate changes.

Purposive random sampling technique is used to collect primary data from a pilot survey conducted in two semi-arid districts of Rajasthan, India. Data mainly focused on analyzing the gender-based perception and adaptation strategies undertaken toward climate change. And descriptive statistics are used for analysis.

The study found that both the gender are aware of the climatic changes. Deforestation increased population, change in living standards, urbanization and industrialization contribute to climate changes. The women are employing limited adaptation strategies to mitigate the climatic stress compared to males.

This is a pilot study; hence, it has an insufficient sample size for the detailed statistical analysis. Further, it is only limited to two semi-arid districts of Rajasthan.

This pioneering study highlights gender-wise differences in perception and adaptation strategies undertaken in this region. The study suggests raising awareness about climate change and providing credit facilities for undertaking adaptation measures to reduce agricultural households' vulnerability, particularly enhancing women's adaptive capacity to climate change.

This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.

The study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.

Traditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.

This study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.

The value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.

This paper aims to explore if firms located in industrial districts (IDs) have different adoption paths concerning Industry 4.0 technologies and get different results with respect to other similar firms located outside IDs.

The study is based on a quantitative analysis related to an original data set of 206 Italian manufacturing firms specializing in made in Italy industries and adopting Industry 4.0 technologies. A case study of a district firm is also presented to explain the rationale of investment strategies and results obtained.

The analysis shows that there are differences between district and non-district firms when Industry 4.0 technology investments are concerned (higher investment rate in big data/cloud and augmented reality for district firms than non-district ones). In contrast to a breakthrough view of the fourth industrial revolution, the study suggests that 4.0 technologies emphasize the peculiarities and competitiveness factors typical of the district model in terms of customization and flexibility. There are differences in the motivations of adoption (product diversification for district firms vs productivity enhancement for non-district firms) and in the results achieved.

The paper is one of the first attempts to empirically explore the technological innovation paths related to Industry 4.0 within IDs, therefore, contributing to the debate on the possible evolution of the district model