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The COVID-19 pandemic dramatically altered daily life for Gen Z. The purpose of this study was to examine parental perceptions of the pandemic’s effects on their children’s peer relationships. As children sought peer connection during the pandemic, technology usage soared. The second purpose of the current study was to assess how greater time on social media affected adjustment among Gen Z and whether this effect was mediated by experiences of cyber victimization.

In total, 250 U.S. parent-child dyads participated in the study. Parents reported on their children’s social media use and described how they believed the pandemic affected their children’s peer relationships. Child participants were transitioning to middle school and reported on cyber victimization and adjustment.

Thematic analysis of parental reflections revealed three themes: children spent more time online since the onset of the pandemic, there were negative implications of increased time online and there were positive and protective implications of being online. Analysis also indicated significant indirect effects of social media use on internalizing and externalizing problems through victimization.

Parents reported Gen Z continues to use electronic forms of communication and social media at high rates even after pandemic-related restrictions eased with some suggesting that their children prefer digital over face-to-face communication because they have become accustomed to this way of connecting and may find it easier than in-person interaction. Current findings highlight concerns about this increased time online as social media use negatively affected adjustment via cyber victimization.

The study aimed to explore the core competencies that make educators competent in delivering and achieving the purpose of business/management education effectively.

An exploratory-cum-descriptive approach has been used. Educators at different academic levels in university-led B-schools were the participants of this study. For data collection, a structured questionnaire was developed and implemented.

This study has explored ten core competencies that educators must possess. These competencies have been described based on their attributes and relevance in an educator's academic role.

This study was limited to university-led B-schools of South Asia, thus further validation may more adequately generalize the findings.

This study is raising awareness of the current state of educators in university-led B-schools in South Asian countries and the need for educator competencies toward responsible management education. This study would help educators to develop core competencies, and university-led B-schools to make and manage a system for their educators to keep them competent and performing.

Business/management education is expected to offer the required competencies and opportunities to learn the intricacies of business and management, so students can readily enter into corporate life. It exhibits the significance of educators' competencies. University-led South Asian institutions have seldom tried to develop a standardized framework for the sensitization and development of their educators. It is a key challenge to identify, understand and define a diverse range of competencies and methods of competency development.

Framed by nostalgia marketing, this research draws upon lessons from ParticipACTION, a Canadian non-profit health promotion organization, to examine one of their most well-known campaigns, Body Break with ParticipACTION, in order to assess the potential role for nostalgia-based marketing campaigns in sport participation across generational cohorts.

Exploratory sequential mixed methods involving two studies were completed on behalf of ParticipACTION, with the authors developing the research instruments and the collection of the data undertaken by research agencies. Study 1 was the secondary analysis of qualitative data from five focus groups with different demographic compositions that followed a common question guide. Study 2 was a secondary data analysis of a pan-Canadian online survey with a sample (n = 1,475) representative of the overall adult population that assessed awareness of, and attitudes toward, ParticipACTION, Body Break, physical activity and sport participation. Path analysis tested a proposed model that was based on previous research on attitudes, brand and loyalty. Further, multi-group path analyses were conducted to compare younger generations with older ones.

The results provide direction and understanding of the importance of nostalgia in marketing sport participation programs across generational cohorts. For instance, in the four parent-adult focus groups, unaided references as well as frequent and detailed comments regarding Body Break were observed. Similarly, Millennials reported that Body Break was memorable, Canadian and nostalgic, with a mix of positive and negative comments. The importance of nostalgia was supported sequentially via results from the national survey. For example, while 54.1% of the 40–54 age-group associated ParticipACTION positively with Body Break, so did 49.8% of the 25–39-year age group, most of whom were not born when the promotion ran. Further, brand resonance was found to explain 4% more variance in moderate-to-vigorous physical activity (MVPA), the proxy for sport participation, for younger people compared to older people.

Results provide direction to brands, properties and agencies around the use of nostalgia in sport marketing campaigns and sponsorship efforts. For brands seeking to sponsor sport properties to alter their image with potential consumers in a new market, associating with a sport property that many view as nostalgic could improve the impact of the campaign. On the sport property side, event managers and marketers should both identify existing assets that members or fans are nostalgic about, as well as consider building nostalgia into current and new properties they develop.

This research is valuable to the sport marketing and sponsorship literature through several contributions. First, the use of nostalgia marketing, and nostalgia in general, is novel in the sport marketing and sponsorship literature, with future research in nostalgia and sponsorship recommended. Second, the potential to adopt or adapt Body Break to other sport participation and physical activity properties is empirically supported. Finally, the finding that very effective promotions can have a long-lasting effect, both on those who experienced the campaigns as well as younger populations who only heard about it, is notable.

The purpose of this paper is to analyze the prejudice and discrimination constructs through the lens of a transcendent knowledge concept.

The paper seeks to demonstrate that Spiritism or Spiritist Doctrine (SD) – regarded here as a source of transcendent knowledge – offers compelling arguments and provides suitable explanations (i.e. transcendent ontology) in relation to the issue of discrimination

Overall, this paper contributes to a better understanding of diversity and inclusive perspectives by examining the antecedents and consequences of discrimination through the insightful lens of SD tenets. In this sense, the findings suggest that the discriminators and prejudiced people may ironically pass through – as a result of the law of cause and effect – the same hard situations (i.e. ordeals or nightmares) – even though in their future lives – that they impose in their current victims to forcefully open their minds, support universal values, enhance their own feelings and spiritual intelligence.

Evidence presented here (although conceptually in nature) could be somewhat integrated into training sections of diversity management. At a minimum, it may encourage the shift of attitudes, revision of embedded values and reflections about the spiritual consequences to the perpetrators of discrimination against minorities.

Taken as a whole, the SD tenets prompt us to understand that the acts of prejudice, stereotyping and discrimination engender suffering for their perpetrators, even in their future lives (i.e. reincarnations). Broadly speaking, the SD principles compel us to consider transcendent knowledge even in the context of organizational life.

The purpose of this study is to investigate the impact of audit committee characteristics on firm performance. In particular, the authors employ the random-effects variant of the Hunter–Schmidt meta-analyze procedure to analyze the effects of key audit committee attributes, namely audit committee independence, audit committee expertise, audit committee size, audit committee meeting along with big four impact on firm performance. The authors hope to gain a better understanding of the function of audit committees in enhancing firm performance and to uncover potential discrepancies in prior findings due to varying economic levels or performance metrics.

This study uses the Hunter–Schmidt method to conduct a meta-analysis of 39 previous studies published between 2012 and 2022 to investigate the relationship between audit committee characteristics and firm performance.

The results indicate that audit committee independence, expertise, size and affiliation with the big four have a significant and positive effect on firm performance, while audit committee meetings have a non-significant effect. Furthermore, findings suggest that companies should carefully consider the contextual factors that may impact the effectiveness of their corporate governance structures, such as economic level, when designing and implementing governance mechanisms.

This study is significant as it is the first to combine and analyze previous research on this topic and highlights the importance of certain audit committee characteristics in enhancing financial reporting quality and corporate governance.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

This study aims to examine how veganism is “seen” by young adult non-vegan consumers and how prevailing attitudes reinforce or challenge stigmas around veganism.

Photovoice methodology was used to explore young non-vegan consumers’ attitudes and beliefs towards veganism. Data was collected from students studying advertising at a major university in Australia, who produced images and narratives reflective of their own attitudes towards veganism. Polytextual thematic analysis of the resulting visual data was then undertaken to reveal the dominant themes underpinning participants’ attitudes. Participant narratives were then reviewed to confirm whether the ascribed meaning aligned with participants’ intended meaning.

Participant images were reflective of first, how they saw their world and their place within it, which showed the interplay and interconnectedness between humans, animals and nature, and second, how they saw vegans within this world, with both positive and negative attitudes expressed. Interestingly, vegans were simultaneously admired and condemned. By situating these attitudes along a spectrum of moral evaluation, bounded by stigmatisation and moral legitimacy, participants saw vegans as being either Radicals, Pretenders, Virtuous or Pragmatists. For veganism to become more widely accepted by non-vegans, there is an important role to be played by each vegan type.

This study offers a more nuanced understanding of how and why dissociative groups, such as vegans, become stigmatised, which has implications for messaging and marketing practices around veganism and associated products/services. Future research could use a similar methodology to understand why other minority groups in society are stereotyped and stigmatised, which has broader social implications.

This paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights into how firms strategically respond to government’s environmental initiatives through their disclosure and investment practices.

This study uses a textual analysis of GWRs from China’s provinces. The frequency and change rate of environmental keywords in these reports are used as a measure of the government’s environmental initiatives.

This study finds that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital market. However, there is no significant relationship between firms’ environmental investments and government initiatives, except for cross-listed firms in provinces with consistently high frequency of environmental keywords in their GWRs.

The findings indicate that government environmental initiatives can shape firms’ disclosure behaviors, yet have limited influence on investment decisions, suggesting that environmental disclosure could potentially be opportunistic. This underscores the need for more effective strategies to stimulate firms’ environmental investments.

This study provides valuable insights into the differential impacts of government environmental initiatives on firms’ disclosure and investment behaviors, contributing to the understanding of corporate environmental responsibility in the context of government initiatives.

The study explored how information institutions can support the resilience of parents of adolescents affected by the Russia–Ukraine war. Ukrainian parents are facing major challenges of supporting their teenagers through a difficult developmental phase while also “buffering” their war-related hardships. By supporting parents, information institutions can also support children.

Fifteen parents were interviewed about mental health challenges and resources that are helpful and/or missing from their support systems. Recordings of participant narratives were analyzed using the qualitative thematic analysis technique.

The findings indicate that both teens and parents rely on internal resilience skills, family, friends and community resources to support themselves. However, a number of additional resources could be offered by information institutions, including content for (1) teens on developing skills in communication, interpersonal relationships, problem solving and academic pursuits; (2) parents on child development and opportunities in their host countries; both groups on (3) both groups on mental health first aid and safe spaces to meet peers. The study recommendations will be of interest to information professionals working with families, especially families affected by disasters.

The study relied on a small convenience sample of participants.

Study recommendations would be of interest to information professionals who develop and provide services to families affected by natural and manmade disasters.

Study recommendations improve understanding of the (potential) role of information institutions and libraries in strengthening family and community resilience.

The study offers a rare insight into experiences of war-affect families and provides evidence-driven recommendations for information institutions to support family and community resilience.

The purpose of this study is to empirically examine the cause–effect relationships between workplace friendship and knowledge-sharing behavior, from a static perspective. Furthermore, it investigates the bi-directional relationship between the increase in both workplace friendship and knowledge-sharing behavior over same time periods, and also endeavors to identify whether there is a significant negative lagged effect of the increase in both workplace friendship on knowledge-sharing behavior, and vice versa, across time from a dynamic perspective.

The study conducts a three-wave questionnaire survey to test the research model. A latent change score approach was used to test the direct relationship between changes in workplace friendship and changes in knowledge-sharing behavior.

The findings reveal that knowledge-sharing behavior fosters workplace friendship and workplace friendship promotes the emergence of knowledge-sharing behavior. An increase in workplace friendship promotes an increase in knowledge-sharing behavior over same time periods. However, an increase in workplace friendship will lead to a lagged decrease of knowledge-sharing behavior across time, and vice versa.

The time interval in this study is a little short to capture the full changes in workplace friendship. Some important control factors and mediating mechanisms are not included in the research model.

This study guides managers to focus on various motivators to better strengthen workplace friendship and knowledge-sharing behavior and to consider and effectively respond to the negative side of workplace friendship and knowledge-sharing behavior across time.

This study emphasizes the predictivity of one important interaction patterns, namely, knowledge-sharing behavior on friendship at the workplace, from a static perspective. This study also shows the benefits of an increase in workplace friendship for the development of knowledge-sharing behavior in the same time period. Furthermore, the study presents a counterintuitive finding when taking the lag effect into consideration in exploring the relationship between changes both in workplace friendship and knowledge-sharing behavior, and identifies a negative side of both when viewed over longer periods.