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Today’s financial reporting inherits its origin in money, numbers and accounting dated back 7,000 years in Mesopotamia. The Italian Luca Pacioli, “first person to publish a work on double-entry bookkeeping”¹ is regarded as the father of accounting and bookkeeping. In USA, SEC issued its first Accounting Series Release which appeared to be Commission’s views on auditing and accounting, later, in 1982 has become known as Financial Reporting Releases. Today more than 100 countries permit publicly held companies to use International Financial Reporting Standards. This meteoric rise for use of financial reporting was due to a worldwide demand from regulators, lenders, trade partners, businesses, investors and policy makers. “The Companies Act of 1994 mandates requirement for financial reporting by all companies in Bangladesh.”² Banks’ reporting formats and disclosures in Bangladesh based on BAS 30 is similar to the requirements of the Companies Act of 1994. The research depicts how the two banking institutions of Bangladesh – Islami Bank Bangladesh Limited (IBBL) and Grameen Bank having two philosophical objectives – uniquely present their results of operation under a uniform financial reporting system and how they differ in their financial operations.

The attention of scholars and policy makers towards the topic of innovation has consistently increased, especially in recent years. This is justified by the fact that innovation undoubtedly plays, today, a crucial role in driving a country’s economic growth, improving productivity and, more generally, enhancing overall societal well-being.

When the discourse around innovation focuses on its economic dimension, the strong intertwinement with entrepreneurship emerges. In line with this, focusing on research on innovation in organisations and, especially, innovation in relation to the figure of the entrepreneur is considered, plenty of studies have been carried on, over time, in many disciplines, analysing the role of the entrepreneur in relation to innovation from various different angles. However, especially when management studies are considered, we can notice a poor consideration of the role played by the gender of the entrepreneur. In line with this consideration, by means of a systematic literature review, this chapter aims to fill this literature gap focusing on the intertwinement that can be envisaged, in management studies, among the issues of entrepreneurship and innovation in the case of women-owned firms.

This study aims to propose a conceptual framework for the acceptability of city branding on social media. The conceptual framework of the acceptability of city branding is necessary to achieve a successful city brand in the social media era. It tries to develop the use of social media in city branding practices and its acceptability, especially in the areas of urban planning and development. The study also explores important issues in the use of social media and its acceptability in city branding practices.

This study was initially conducted using a literature review of relevant, recent, and trustworthy scholarly publications (books, journals, reports, and proceedings) about city branding and acceptability from the electronic database by using relevant terms and keywords to find the relevant literature. The next step was to identify the essential variable described in the literature and assess how these are connected to one another. The last step was to create a conceptual framework using the variables that were found and their interrelationships.

Social media is crucial for determining a successful model of city branding strategy. Incorporating social media in the city branding process may lead to emerging bottom-up forms of influencing the city branding process, creating better-accepted city branding from wider audiences and guaranteeing a long-term successful city brand. The results of this paper indicate that one can utilize social media user-generated content (from residents and visitors), local government-created content, peer interaction, electronic word of mouth (e-WOM), and the engagement and participation medium to understand whether city branding is accepted by stakeholders through nine dimensions of acceptability: knowledge, information diffusion, experience, attachment, congruence, behavioral intention, perceived quality, engagement, and participation.

This research outcome can be used to evaluate and extend the classical theory of the acceptability of city branding, or even the overall umbrella term of branding, in the digital age. Despite its contribution, this study is not without limitations. The conceptual framework herein is best suited to a branded city with a high social media penetration rate to better represent real-life phenomena in the offline environment; in other contexts, it presents certain reliability concerns regarding its implementation.

The conceptual framework herein is best suited to a branded city with a high social media penetration rate to better represent the real-life phenomena in the offline environment; in other contexts, it presents certain reliability concerns regarding its implementation.

This research highlight some acceptability dimensions of city branding practice and also emphasize social media platform as useful tool to understand people's opinion, attitude and behavior. Combining these two concepts of the acceptability of city branding and the use of social media provides an opportunity to achieve the goals of meaningful, authentic and resilient city branding.

The objective of the study is to identify both reasons for ignoring and for paying attention to the country of origin (COO) by consumers when choosing brands of durable goods.

In this paper a qualitative approach was applied, i.e. 25 in-depth semistructured interviews with Polish consumers of durable goods purposively selected out of those who had previously participated in a quantitative survey conducted by the authors.

Among the reasons for paying attention to the COO when choosing brands of durable goods, cognitive (rational), affective (emotional) and normative factors have been identified, while among the reasons for ignoring the COO by consumers, the authors identified only cognitive (rational) and affective (emotional) factors.

The conclusions can be applied by brand managers, e.g. when making decisions whether and why to communicate COO dimensions.

This paper contributes to the international marketing literature as it develops a deeper insight into consumer behavior with reference to the consumers’ reasons for paying attention to and ignoring the COO, with very little published on the latter in particular. Furthermore, it is one of still relatively few qualitative studies conducted so far on COO taking a perspective of a consumer, especially the one from an emerging market from the European Union (EU).

The strict lockdown during COVID-19 has suspended construction, procurement and logistics in construction industry and affected the entire Supply Chain Management (SCM). The COVID-19 has been universally observed in all sectors, but a limited study has been done in construction industry and also the ways to mitigate it. Hence, the current study aims to identify the impact of COVID-19 in Construction Supply Chain (CSC) and to analyse the influence of factors on Supply Chain (SC) performance during uncertainty in the construction industry.

From previous studies, the factors enhancing the SCM performance are taken. The research follows a qualitative in-depth interview to identify the factors and quantitative study to collect data using a questionnaire. Samples for the study were chosen using purposing sampling techniques. The collected data were analysed using “Statistical Package for Social Science” (SPSS V 20).

Effect of COVID-19 is more on medium sized builders and developers. A positive impact is found between SC agility, SC resilience and information technology (IT) capabilities on SC performance.

Firstly, the study adopted cross-sectional data to test the hypothesis. The study results on the combined effect of the factors SC agility, SC resilience and IT capability during uncertainty were found to have a positive influence. The longitudinal study would enrich the understanding of the research. Secondly, the study was focussed on the perspective of the dynamic capability view. Further studies can adopt a multi-method approach to develop a theoretical framework using in-depth study and empirical validation. It will help in a better understanding of the current situation and young discipline in SC. Thirdly, the study has considered only Kerala construction companies; hence, the data were less. More data with better results will be obtained if the study has included construction companies from other states. Fourthly, the study can be extended to understand the interdependent effects of SC agility, SC resilience and information technology capability on performance. Presently, the interdependent effect in the study is limited.

The study helps the construction professionals to understand the preventive measures needed for the industry during any uncertainty. Also, the study is expected to help the construction managers and leaders with better performance in SCM and other business activities by adopting IT connectivity and being agile in all situations. Moreover, the study also helps policymakers take active solutions by providing awareness and incentives to the construction industry professionals. The literature and the factors will also help the academicians in further research progress.

The research is important for construction professionals to comprehend the impact of COVID-19 and to analyse the influence of factors such as SC agility, SC resilience and IT capabilities on improving the SC performance. This research can assist private and public construction firms to enhance SC performance during times of uncertainty. The result is likely to help construction companies with better SC performance and helps academicians' further progress in research.

The purpose of this study is to propose an innovative and efficient process in urban policy-making that combines a divergent and creative method with a convergent and strategic one. At the same time, the purpose is also to propose a useful innovation to enforce the usability of both methods. On the one hand, mission-oriented policies run the risk of being overly focused on the present and of not being able to develop preparedness in organization. On the other hand, scenario development has the reverse problem it often does not point out how to use scenario narratives to inform and devise short-term strategic actions.

The paper proposes an innovative methodological approach, the mission-oriented scenarios, which hybridizes Mazzucato's mission-oriented public policy framework with Jim Dator's Manoa school four futures method. The proposed methodological innovation emerges from a urban foresight academic-led project carried out in the context of the Metropolitan City of Turin, Italy, where a first application of the mission-oriented scenarios was tested on six different focal issues (from reindustrialization to cultural policies) and the scenario narratives were used as sources for the grounding of 12 missions and 48 strategic actions towards 2030.

Mission-oriented scenarios can contribute to the generation of more sustainable and inclusive urban public policies. This methodological proposal is based on an original mix of knowledge exchange procedures borrowed from methodological approaches with different backgrounds: the mission-oriented and the archetypal scenarios. Their conjunction could support the formulation of ambitious yet pragmatic policies, giving a plurality of actors the opportunity to act and establish fruitful and lasting partnerships.

The paper reconstructs one of the first urban foresight projects carried out in a major Italian city by two prestigious universities and exposes a methodological innovation resulting from reflection on the strengths and weaknesses of the project, which opens the door to the development of a new scenario technique.

The purpose of this study is to examine the contribution of environmental knowledge and environmental sensitivity on the green purchasing intention of Bangladeshi consumers by using an extended theory of planned behavior.

Quantitative research method was used to collect 369 data by using a convenient sampling method. Data was analyzed using partial least square while a structural equation model was applied to measure causal relations among the variables.

The findings of this study demonstrate that subjective norms, attitude toward green products and perceived behavioral control have a positive and significant relationship with green purchasing intention. Moreover, environmental knowledge has also a positive and significant relationship with environmental sensitivity. There is a positive and significant association between environmental sensitivity and attitude toward green products, while the relationship between environmental knowledge and attitude toward green products was found insignificant. Quality of green products does not moderate the relationship between attitude toward green products and green purchasing intention. The results further indicate that environmental sensitivity mediates the relationship between environmental knowledge and attitude toward green products. Attitude toward green products also mediates the relationship between environmental sensitivity and green purchasing intention. At the same time, environmental sensitivity and attitude toward green products jointly mediate the relationship between environmental knowledge and green purchasing intention. However, attitude toward green products does not mediate the relationship between environmental knowledge and green purchasing intention.

This study may be used to guide managers who are planning to launch green products in the Bangladeshi market for choosing their target markets and a great insight for the government to produce environmentally friendly consumption policy for citizens and environmental conservation.