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This study set out to investigate PhD students’ perceptions of the criteria for showcasing English proficiency as part of the requirements for completing PhD programs in Iranian universities. The criteria included The Ministry of Science, Research, and Technology (MSRT) test, an English for Academic Purposes (EAP) program, achieving the minimum score on the English section of the doctoral entrance exam, and gaining approval from supervisors regarding students’ proficiency.

Qualitative data were collected by conducting interviews with 19 PhD students as well as a corpus of 325 students’ commentaries posted on an online forum. The data were then analyzed using the constant comparison method (Creswell, 2013).

Students held mixed feelings in relation to the new completion requirements and in particular, the MSRT test. However, they advocated egalitarian, objective, and need-responsive measures, which were better mirrored in the EAP program.

The findings were discussed with reference to the predictive validity, authenticity, and construct relevance of the MSRT test and the EAP program. Despite the absence of quantitative data on the comparability of high-stakes tests and the EAP program, the study offers implications for testing agencies, academic institutions, and tertiary students.

A multitude of PhD students and candidates are affected by the results of the new policy. Accordingly, gaining a better understanding of students’ perceptions may assist policymakers in reconsidering their policies, if necessary.

This paper introduces the problematic of the SBP modeling. Our objective is to provide a conceptual analysis related to the concept of SBP. This facilitates, on the one hand, easier understanding by business analysts and end-users, and one the other hand, the integration of the new specific concepts relating to the SBP/BPM-KM domains into the BPMN meta-model (OMG, 2013).

We propose a rigorous characterization of SBP (Sensitive Business Processes) (which distinguishes it from classic, structured and conventional BPs). Secondly, we propose a multidimensional classification of SBP modeling aspects and requirements to develop expressive, comprehensive and rigorous models. Besides, we present an in-depth study of the different modeling approaches and languages, in order to analyze their expressiveness and their abil-ity to perfectly and explicitly represent the new specific requirements of SBP modeling. In this study, we choose the better one positioned nowadays, BPMN 2.0, as the best suited standard for SBP representation. Finally, we propose a semantically rich conceptualization of a SBP organized in core ontology.

We defined a rigorous conceptual specification for this type of BP, organized in a multi-perspective formal ontology, the Core Ontology of Sensitive Business Processes (COSBP). This reference ontology will be used to define a generic BP meta-model (BPM4KI) further specifying SBPs. The objective is to obtain an enriched consensus modeling covering all generic concepts, semantic relationships and properties needed for the exploitation of SBPs, known as core modeling.

This paper introduces the problem of conceptual analysis of SBPs for (crucial) knowledge identification and management. These processes are highly complex and knowledge-intensive. The originality of this contribution lies in the multi-dimensional approach we have adopted for SBP modeling as well as the definition of a Core Ontology of Sensitive Business Processes (COSBP) which is very useful to extend the BPMN notation for knowledge management.

Skilled migrant (SM) women play a key role in developed countries especially in healthcare and education in easing staffing shortages and migrate expecting to gain qualification-matched employment (QME). The aim of this review is to assess whether SM women gain the anticipated QME, equitably compared to their skilled counterparts and to examine why and how they do so.

I conducted a systematic literature review to derive empirical studies to assess if, why and how SM women achieve QME (1) using SM women-only samples and comparative samples including SM women, and (2) examining whether they gain QME directly on or soon after migration or indirectly over time through undertaking alternative, contingent paths.

Only a minority of SM women achieve the anticipated QME directly soon after migration and less often than their skilled counterparts. Explaining the mechanism for achieving QME, other women, especially due to having young families, indirectly undertake alternative, lower-level contingent paths enabling them to ascend later to QME.

The SM literature gains new knowledge from revealing how SM women can gain positions post-migration comparable to their pre-migration qualifications through undertaking the alternative, contingent paths of steppingstone jobs and academic study, especially as part of agreed familial strategies. This review results in a theoretical mechanism (mediation by a developmental contingency path) to provide an alternative mechanism by which SM women achieve QME.

The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.

Foreign subsidiaries of multinational enterprises (MNEs) operate in complex and competitive international environments, implement market and non-market strategies, manage resources and value-added activities and contribute to the overall performance of their parent firms. Thus, the research question on the determinants of MNE foreign subsidiaries’ performance is of interest to managers and academic researchers. The empirical literature has flourished over the recent decades; however, the domains are fragmented, and the findings are inclusive. The purpose of this study is to systematically review, analyse and synthesize the empirical articles in this area, identify research gaps and suggest a future research agenda.

This study uses the qualitative content analysis method in reviewing and analysing 150 articles published in 24 scholarly journals during the period 2000–2023.

The literature uses a variety of theoretical perspectives to examine the key determinants of subsidiary performance which can be grouped into six major domains, namely, home- and host country-level factors; distance between home and host countries; the characteristics of parent firms and of subsidiaries; and governance mechanisms (the establishment modes and ownership strategy, subsidiary autonomy and the use of home country expatriates for transferring knowledge from the headquarters and controlling foreign subsidiaries). A range of objective and subjective indicators are used to measure subsidiary performance. Yet, the research shows a lack of broader integration of theories and presents inconsistent theoretical predictions, inconclusive empirical findings and estimation bias, which hinder our understanding of how the determinants independently and jointly shape the performance of foreign subsidiaries.

This study provides a comprehensive, nuanced and systematic review that synthesizes and clarifies the determinants of subsidiary performance, offers deeper insights from both theoretical, methodological and empirical aspects and proposes some promising avenues for future research directions.

The purpose of this study is to comprehensively analyse and compare equity crowdfunding (ECF) regulations across 26 countries, shedding light on the diverse regulatory frameworks, investor and issuer limits and the evolution of ECF globally. By addressing this research gap and providing consolidated insights, the study aims to inform policymakers, researchers and entrepreneurs about the regulatory landscape of ECF, fostering a deeper understanding of its potential and challenges in various economies. Ultimately, the study contributes to the advancement of ECF as an alternative financing method for small and medium enterprises (SMEs) and startups, empowering them to access much-needed capital for growth.

The study used the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) model for a systematic literature review on global ECF regulations. Starting with 74 initial articles from Web of Sciences and Scopus databases, duplicates were removed and language criteria applied, leaving 42 articles. After a thorough full-text screening, 20 articles were excluded, resulting in the review of 22 papers from 2016 to 2022. PRISMA’s structured framework enhances the quality of systematic reviews, ensuring transparency and accessibility of findings for various stakeholders, including researchers, practitioners and policymakers, in the field of ECF regulations.

This study examines ECF regulations across various countries. Notably, the UK has advanced regulations, while the USA adopted them later through the Jumpstart Our Business Startups Act. Canada regulates at the provincial level. Malaysia and China were early adopters in Asia, but Hong Kong, Japan, Israel and India have bans. Turkey introduced regulations in 2019. New Zealand and Australia enacted laws, with Australia referring to it as “crowd-sourced equity funding”. Italy, Austria, France, Germany and Belgium have established regulations in Europe. These regulations vary in investor and issuer limits, disclosure requirements and anti-corruption measures, impacting the growth of ECF markets.

This study’s findings underscore the diverse regulatory landscape governing ECF worldwide. It reveals that regulatory approaches vary from liberal to protectionist, reflecting each country’s unique economic and political context. The implications of this research highlight the need for cross-country analysis to inform practical implementation and the effectiveness of emerging ECF ecosystems. This knowledge can inspire regulatory adjustments, support startups and foster entrepreneurial growth in emerging economies, ultimately reshaping early-stage funding for new-age startups and SMEs on a global scale.

This study’s originality lies in its comprehensive analysis of ECF regulations across 26 diverse countries, shedding light on the intricate interplay between regulatory frameworks and a nation’s political-economic landscape. By delving into the nuanced variations in investor limits, investment types and regulatory strategies, it unveils the multifaceted nature of ECF regulation globally. Furthermore, this research adds value by comparing divergent perspectives on investment constraints and offering an understanding of their impact on ECF efficacy. Ultimately, the study’s unique contribution lies in its potential to inform practical implementation, shape legislative frameworks and catalyse entrepreneurial ecosystems in emerging economies, propelling the evolution of early-stage funding practices.

This study aims to explore the key challenges and drawbacks of smart contracts (SCs) and how they impact digital resilience within small and medium enterprises (SMEs). Whilst this type of technology is seen as a step forward in terms of traceability, transparency and immutability to increase digital resilience, we argue that it should be approached with trepidation.

In developing this paper, the authors conduct a systematic literature search using the Scopus database. Through this, we identified 931 relevant articles, of which 30 were used as the focus of this article. Thematic analysis was used as the analytical approach to develop themes and meaning from the data.

In this paper, there is an emphasis on the importance of understanding the potential risks associated with SC implementation, as well as identifying appropriate strategies for mitigating any negative impact. In our findings, we puts forward three key themes, namely legality, security and human error, which we argue are key smart contract challenges that impact SME digital resilience.

In this paper, we propose the notion of “centralised control in decentralised solutions”. This comes from the research highlighting SC weaknesses in digital resilience for SMEs. We argue that there is a need for standards, regulations and legislation to address these issues, advocating, ironically, a centralised approach to decentralised technology.

The idea of value co-creation involves the benefit actors gain from integrating resources through activities and interactions within a service network, with the environment enabling high-quality collaboration. This paradigm highlights customers’ ability to co-create value with service providers and other customers. This idea is gaining traction in health care. These days, patients are no longer passive recipients of health-care services; rather they have started taking proactive roles in their self-health management. This study aims to understand the phenomenon of value co-creation among patients within online health communities (OHCs).

A systematic literature review of papers published from 2003 to 2024 in Web of Science-indexed journals was conducted. The review highlights theories, contexts, characteristics and methodologies in this area, synthesizing insights from previous research and presenting a future research agenda for underexplored and unexplored contexts using emerging theoretical perspectives and analytical methodologies.

The review illuminates theoretical and empirical studies on value co-creation among patients in OHCs. Previous research shows that value co-creation among patients leads to cognitive, affective and physical benefits such as reduced anxiety and stress, increased assurance and self-confidence, improved quality of life, enhanced patient empowerment, acceptance of disease and treatment effectiveness and a sense of self-worth and well-being.

This review synthesizes insights from previous works and outlines a research agenda for future studies in underexplored and unexplored contexts using new theoretical perspectives and methodologies. Considering the role social media plays in an individual’s life, this work will help in deep diving into the role of such online communities in the health-care sector.

This study aims to determine the current state of research on sustainability in the context of human resource management (HRM) practices adopted by small and medium-sized enterprises (SMEs), identify the most important gaps and propose an agenda for future studies.

Through a systematic literature review (SLR), this study comprehensively examines the relevant literature on sustainability-related aspects of HRM in SMEs. It includes descriptive and thematic analyses of 29 research articles published in high-ranked academic journals selected from 506 records retrieved from four major databases (Scopus, Web of Science, ScienceDirect and EBSCOhost).

The findings suggest a growing interest in sustainability-related HRM in SMEs after 2020. Notably, most studies focused on green and social sustainability concerns, with limited attention to the triple bottom line (TBL) perspective. A detailed examination revealed variations among the three streams of research in terms of methodology, location of studies, nature of sustainability-HRM linkage and placement of HRM practices in research models. Despite these differences, positive effects of HRM practices on sustainability integration seem evident, including impacts on employee competences, behaviors and company-level outcomes.

This article is the first to systematically review the literature on the sustainability-HRM nexus specifically for SMEs. It contributes by identifying thematic clusters, methodological trends, contextual aspects and outcomes of sustainability-HRM integration, thereby laying the groundwork for future research.

After completing this case study, students will be able to understand the issues firms, brands and influencers face due to sponsorship disclosure regulation and the impact of self-regulation on firms engaging in influencer marketing, explain the challenges regulators face in ensuring compliance in an emerging market, explain Advertising Standard Council of India (ASCI)’s challenges in adopting influencer guidelines from emerged markets and recommend ethical theory (or theories) and strategies to firms engaged in influencer marketing.

This case study centers on Mr Manish Chowdhary, co-founder of WOW Skin Science, who started the beauty and personal care business with his brother Karan Chowdhary in 2015 in Bangalore, India. The company successfully built its brand through influencer marketing but faced challenges after the ASCI implemented new influencer guidelines. On May 31, 2021, he expressed disagreement with ASCI guidelines during an interview with Akansha Nagar from Buzz in Content, particularly the requirement to label every product or service received by influencers as an advertisement. He expressed concern about certain rules, fearing they might harm organic content and reduce viewership and followers. Subsequently, ASCI registered noncompliance cases against the company and communicated with them about complaints regarding influencer guideline violations. In this situation, Manish needed to evaluate his decision on noncompliance with regulation and required an action plan to strategically manage its influencer marketing campaign by incorporating ASCI’s guidelines. Overall, this case study highlights the journey of WOW Skin Science and its challenges with self-regulatory authorities over its influencer marketing strategy in an emerging market. Additionally, students can gain insight into the marketing communication ethics of a startup operating in an emerging market by embodying the protagonist’s role.

This case study is suitable for postgraduate level students pursuing a Master of Business Administration program. The difficulty level ranges from moderate to complex. It fits well into integrated marketing communication and marketing strategy courses. This case study discusses marketing ethics, advertising and promotion regulation.

Teaching notes are available for educators only.

CSS 8: Marketing.