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The purpose of this paper is to develop a multiple‐perspective model for technology assessment, apply it to mobile broadband technologies selection in China and give recommendations based on the assessment results.

A multiple‐perspective model for technology assessment using HDM is developed based on literature review and experts suggestions. Data are collected from a survey on China telecom experts.

TD‐SCDMA got the highest score because of its potential political and social effects, and WCDMA and CDMA2000 following with close scores. While for WiMAX and 4G, Chinese experts showed relatively lack of confidence.

This paper presents a new multiple‐perspective model that can be generally applied to technology assessment problems at organizational level.

This study examines the impact of environmental activity management (EAM) on triple bottom line (TBL) performance and the role that sustainability strategies play in mediating these relationships. Data were collected using a survey of Australian managers and analysed using structural equation modelling (SEM). The findings indicate that each of the three levels of EAM – Environmental Activity Analysis, Environmental Activity Cost Analysis, and Environmental Activity Based Costing – influence-specific aspects of performance, either directly and/or indirectly through environmental and social sustainability strategies. The findings suggest that managers could enhance their use of EAM practices through the use of sustainability strategies in order to enhance performance. This study provides empirical insight into the impact that EAM practices and environmental and social sustainability strategies have on all three aspects of TBL performance.

This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental activity cost analysis and environmental activity based costing) with environmental management systems (EMSs), and assesses the effectiveness of these EAM practices and EMSs by examining their associations with both environmental and financial performance. While this study is unable to assert causality, the findings provide an important insight into the need to integrate EMSs and EMA practices, specifically EAM. In addition, the findings provide an initial insight into the relationship between the extent of use of these practices and organisational performance (environmental and financial).

Data was collected using a mail survey of 659 manufacturing organisations identified from the Onesource on-line database. A total of 140 completed questionnaires were returned (21.2%), 72 (10.9%) following the initial mail-out, and a further 68 (10.3%) from the follow-up mail-out.

In respect to the association between EAM and EMSs, this study provides empirical evidence to support the integration of EAM practices with the use of EMSs, suggesting the relationships between the two is bi-directional. In respect to the association between EMSs with environmental and financial performance, while the extent of use of EMSs is not associated with financial performance, there is strong evidence supporting the positive association between EMSs with environmental performance. Further, while there are minimal results regarding the direct association between the three EAM practices and environmental performance, a cyclical relationship between EAM and financial performance is identified.

This study contributes to the literature by providing an empirical insight into the relationship between the extent of adoption of EMSs and the use of EMA. The focus on the relationship between EMSs and EMA is pertinent owing to the sparse research on EMA practices and the “importance of using such [EAM] practices and integrating them within the organisation rather than using them on an ad hoc basis” (Phan et al., 2018, p. 657). This study also contributes to the literature by examining the effectiveness of both practices in respect to their association with environmental and financial performance.

The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS.

The study analysed the causal relationships between perceptions and the willingness of the accountants to adopt IFRS.

The findings revealed that perceived benefits drove the willingness to adopt IFRS whereas the perceived disadvantages and challenges diminished the willingness. Knowledge of IFRS enhanced the willingness towards IFRS adoption. Also, legitimacy desire enhanced the association between the perceived implications and the willingness to adopt IFRS.

The study contributes significantly to theory and practice as Vietnamese policy makers recently announced their strategic planning to full IFRS adoption by 2025.

The principal objective of this current research is to explore and test an underlying mechanism to solve the inconsistent relationship between supervisors’ developmental feedback and employee creativity. This study also tests the moderating role of absorptive capacity in fully understanding the relationship between two constructs.

A time-lagged survey was utilized to collect data from 317 employees working at information technology (IT) organizations in Vietnam. This research conducted a hierarchical regression analysis to examine the hypotheses.

This research found that employees’ operational skills fully mediated the link between supervisors’ developmental feedback and employees’ creative performance. Moreover, absorptive capacity positively moderated the relationship between supervisors’ developmental feedback and employees’ operational skills as well as the relationship between employees’ operational skills and employee creativity.

This research is one of the first papers to discuss the mediating role of employees’ operational skills in associating supervisors’ developmental feedback with employee creativity in response to the calls of previous studies. To fully comprehend the indirect impact of supervisors' developmental feedback on workers' creative performance, this research also examines the moderating influence of absorptive capacity at the individual level.

The current study seeks to investigate how supply chain quality management (SCQM) and supply chain agility (SCA) and innovation (SCI) have an impact on supply chain performance (SCP) and how SCQM affects SCP through the mediating role of SCA and SCI capabilities.

In line with the research objective, a quantitative model was applied, and a multi-item survey questionnaire was developed to collect primary data. A random sample of 284 manufacturing firms belonging to different industries was used. The measurement model was assessed for validity and reliability, and satisfactory levels of these tests were demonstrated. Research hypotheses were examined using structural equation modeling (SEM).

The results of the current study have significant implications in regard to the further improvement of SCP through SCQM. The study also found that SCQM plays a key role across the entire SC network in facilitating and developing SCA and SCI capabilities. The remarkable findings of the current study revealed the indirect effect of SCQM on SCP through SCA and SCI. These results broaden the work of previous studies which identified the positive effects of SCQM on performance by providing meaningful insights into SCQM's role in promoting SCA and SCI capabilities, which, in turn, further improves SCP.

This study addresses a gap in the literature concerning the effect of SCQM on SCP. In addition, it is the first study, to the best of the researchers' knowledge, to explore the role of two major SC capabilities, namely, SCA and SCI on the SCQM–SCP relationship. Moreover, the present study addresses a questionable issue in the literature regarding practices that conceptualize SCQM. Several studies confuse SCQM practices with internal quality management (QM) practices. This study defines SCQM as consisting of collaborative QM practices with external SC members and proposes five related practices for measuring SCQM.

The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial attitude to the adoption of international financial reporting standards (IFRS).

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU).

Both AC effectiveness, isomorphic forces and managerial attitude significantly contribute to the adoption of IFRS. However, the explanatory power of managerial attitude is subsumed in isomorphic forces and AC effectiveness. Results further indicate that AC effectiveness partially mediates the relationship between isomorphic forces and adoption of IFRS. In terms of control variables, ownership and capital structure are not significant predictors of adoption of IFRS.

To the authors’ knowledge, this is the first study to investigate the contribution of AC effectiveness, isomorphic forces and managerial attitude to the adoption of IFRS in MFIs using evidence from a developing country on the African scene like Uganda. Further, earlier literature has not tested the mediating effect of AC effectiveness in the relationship between isomorphic forces and the adoption of IFRS which has been reported in this paper.

The purpose of this paper is to understand investment intention of prospective individual investors in a developing country (i.e. India) by using the “Theory of Planned Behaviour” (TPB) (where perceived behavioural control has been replaced with financial self-efficacy, FSE) and two additional constructs, i.e. financial knowledge and personality traits (i.e. risk-taking propensity and preference for innovation) have been introduced.

The study uses quantitative and cross-sectional approach wherein questionnaire based survey was done to collect responses from prospective individual investors (920 usable responses). AMOS and SPSS have been used to establish the hypothesised relationship between the constructs.

The results of the study suggested that attitude was responsible for partial mediation between the relationship of financial knowledge and investment intention, whereas financial self-efficacy was exerting a dual role on the relationship between personality traits and investment intention. Subjective norms, on the other hand, exerted a weak positive effect on investment intention.

This study is limited to measure the investment intention in financial markets in case of prospective individual investors; it does not incorporate the actual investment behaviour, the study also fails to include demographic factors which play a vital role in investment decision making. Furthermore, the study has only considered objective dimension of financial knowledge.

The findings will be useful for financial service providers who need to enhance the FSE and financial knowledge and design a “behavioural portfolio” according the personality traits of their clients.

The up-liftment of financial confidence among individuals in order to motivate them to participate in financial markets and enjoy “short-cuts” towards financial success.

This study is one of the initial attempts in the context of the Indian Stock Market to introduce FSE as a dual (both mediating and moderating) construct between personality traits and investment intention using TPB, moreover, this study also provides the necessary impetus to analyse the relationship between financial knowledge and investment intention with attitude as the mediating variable.

Various barriers discourage small and medium-sized enterprises (SMEs) from entering or expanding their export activities in the international markets, especially SMEs in emerging markets. The purpose of this study is to look at capacity building to accelerate SMEs’ export performance.

This study draws on contingency theory and takes a resource-based and market-based view to provide a holistic understanding of the issue. This study uses primary data collected via extensive surveys from active SMEs in three main industrial regions in Vietnam to undertake confirmatory factor analysis and structural equation modeling for quantitative analysis.

The results confirm and show the significant effects of various determinants on firms’ export performance. These research findings have scientific contribution and significant implications by understanding the effective internal and external export drivers and mediators in an emerging market and enhancing SMEs’ export performance.

This study helps SMEs to improve their export performance by systemizing their decision-making in export activities, improving main export drivers highlighted in this study and developing required training programs for their teams. The outcomes also helps policymakers and regulators to improve the current SME ecosystem in Vietnam through training programs, improving policies, facilitating trades, providing more government assistance etc. The results of this study can be extended to other emerging markets with a similar economic structure and legal system.

Given the need for more work on export performance, this paper develops and tests a holistic conceptual framework that accounts for all aspects of export drivers, and provides a more comprehensive model for examining SMEs’ export drivers. This theoretical framework also incorporates three potential mediators (i.e. innovation strategy, export marketing strategy and business strategy) to investigate the effect of internal and external factors on export performance, highlighting the importance of the mediating effects on SMEs in achieving growth and competing in the international arena.

This study aims to comprehensively assess how digital maturity degree (DMD) impacts sustainable supply chain management (SSCM) performance through the mediating role of SSCM practices in businesses in Vietnam.

The hypotheses were performed using partial least square-structural equation modeling (PLS-SEM) with data collected from a survey of over 234 managers having responsibility in the supply chain field in Vietnam. Qualitative data were collected through semistructured interviews with 6 experts to deepen understanding of the relationship between DMD and SSCM.

The results show the mix-results in the relationship between SSCM practices and SSCM performance dimensions while DMD strongly impacts SSCM practices. Also, this study finds the mediating role of SSCM practices on the relationship between DMD and SSCM performance.

This is the first study to investigate the role of DMD on SSCM practices and SSCM performance, using empirical evidence. Moreover, the authors integrate both qualitative and quantitative for understanding complex SSCM phenomena. The present study also helps businesses improve their SSCM performance by leveraging SSCM practices and developing their digital technologies in the long-term view.