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This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of community development and members’ welfare. This study sought to achieve three objectives: to determine whether there is an opportunity for organizing the various churches for interfaith cooperative collective action; to assess the association between people’s religiosity and the propensity to join interfaith cooperative collective action and to assess people’s perceptions of the institutional framework that could facilitate the organization of the religious community in Ghana for interfaith collective action.

Descriptive statistics and an ordered probit model (OPM) were used to analyze cross-sectional data from a representative sample of households in the Greater Accra Region. Thematic analysis was also used to analyze the qualitative data.

The study found that generally, there is a positive response to a proposal to mobilize churches in an interfaith cooperative collective action, but distrust poses a great threat to interfaith cooperative collective action. The study also found that affiliation with the Seventh-Day Adventist Church and Pentecostal/Charismatic is negatively (positively) associated with the propensity to join a collective action, respectively. Finally, the results of the study found that accountability, proper management and fair distribution of the proceeds from a collective action will help in mobilizing churches in Ghana in an interfaith collective action.

This is the first major study to explore the possibility of interfaith collective action among religious denominations aimed at accelerating poverty reduction and wealth creation in any developing country.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0670

This historical example of the creation of the arms industry in the Connecticut River Valley in the 1800s provides new insights into the value of government venture capital (GVC) and government demand in creating a new industry. Since current theoretical explanations of the best uses of governmental venture capital are still under development, there is considerable need for further theory development to explain and predict the creation of an industry and especially those industries where failures in private capital supply necessitates governmental involvement in new firm creation. The purpose of this paper is to provide an in depth historical review of how the arms industry evolved spurred by GVC and government created demand.

This study uses abductive inference as the best way to build and test emerging theories and advancing theoretical explanations of the best uses of GVC and governmental demand to achieve socially required outcomes.

By observing this specific historical example in detail, the authors add to the understanding of value creation caused by governmental venture capital funding of existing theory. A major contribution of this paper is to advance theory based on detailed observation.

The relatively limited research literature and theory development on governmental venture capital funding and the critical success factors in startups are enriched by this abductive investigation of the creation of the historically important arms industry and its spillover into creating the specialized machine industry.

This study, a narrative literature review, aims to examine the combined benefits of the active and passive use of social media (SM) for well-being (WB), physical and mental health during the COVID-19 pandemic.

A search strategy has been carried out in the databases: Riss, PubMed, Medline, Scopus and Google Scholar, including all the articles published until 19 October 2023.

SM offers various benefits, including global risk awareness, health information, social connections and support. With the natural increase in physical inactivity due to COVID-19 social restrictions, SM has been identified as an appropriate tool for promoting physical activity (PA) at home to improve health.

It suggests that the combined use of active and passive benefits of SM could potentially play an important role in public health by increasing individuals’ health behaviours. In addition, dissemination, sharing and social interaction of information provided by YouTube can encourage healthy behaviours, contribute to WB, physical and mental health and raise public health awareness.

The findings presented in this study highlight the combined benefits of differentiating the features of SM use. Compared to other SM platforms, YouTube can be used as a useful tool for home-based PA that promotes health by enabling people to remain active and avoid barriers to PA due to social restrictions during the global crisis. In addition, some recommendations from the findings may help protect against potential risks and improve public health outcomes during global crises, such as the COVID-19 pandemic, among the general public using SM.