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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

Industry 4.0 is exacerbating the need for offsite construction (OSC) adoption, and this rapid transformation is pushing the boundaries of construction skills towards extensive modernisation. The adoption of this modern production strategy by the construction industry would redefine the position of OSC. This study aims to examine whether the existing skills are capable of satisfying the needs of different OSC types.

A critical literature review evaluated the impact of transformative technology on OSC skills. An existing industry standard OSC skill classification was used as the basis to develop a master list that recognises emerging and diminishing OSC skills. The master list recognises 67 OSC skills under six skill categories: managers, professionals, technicians and trade workers, clerical and administrative workers, machinery operators and drivers and labourers. The skills data was extracted from a series of 13 case studies using document reviews and semi-structured interviews with project stakeholders.

The multiple case study evaluation recognised 13 redundant skills and 16 emerging OSC skills such as architects with building information modelling and design for manufacture and assembly knowledge, architects specialised in design and logistics integration, advanced OSC technical skills, factory operators, OSC estimators, technicians for three dimensional visualisation and computer numeric control operators. Interview findings assessed the current state and future directions for OSC skills development. Findings indicate that the prevailing skills are not adequate to readily relocate construction activities from onsite to offsite.

To the best of the authors’ knowledge, this research is one of the first studies that recognises the major differences in skill requirements for non-volumetric and volumetric OSC types.

The author develops a bilateral Nash bargaining model under value uncertainty and private/asymmetric information, combining ideas from axiomatic and strategic bargaining theory. The solution to the model leads organically to a two-tier stochastic frontier (2TSF) setup with intra-error dependence. The author presents two different statistical specifications to estimate the model, one that accounts for regressor endogeneity using copulas, the other able to identify separately the bargaining power from the private information effects at the individual level. An empirical application using a matched employer–employee data set (MEEDS) from Zambia and a second using another one from Ghana showcase the applied potential of the approach.

We conduct a multidisciplinary systematic literature review on climate neutrality in the supply chain. While carbon neutrality has gained prominence, our study argues that achieving carbon neutrality alone is not enough to address climate change effectively, as non-CO₂ greenhouse gases (GHG) are potent contributors to global warming.

We used multiple databases, including EBSCO, ProQuest, Science Direct, Emerald and Google Scholar, to identify articles related to climate neutrality in the context of non-CO₂ gases. A total of 71 articles in environmental science, climate change, energy systems, agriculture and logistics are reviewed to provide insights into the climate neutrality of supply chains.

We find that, in addition to CO₂, other GHG such as methane, nitrous oxide, ozone and fluorinated gases also significantly contribute to climate change. Our literature review identified several key pillars for achieving net-zero GHG emissions, including end-use efficiency and electrification, clean electricity supply, clean fuel supply, “GHG capture, storage and utilization,” enhanced land sinks, reduced non-CO₂ emissions and improved feed and manure management.

We contribute to the literature on climate neutrality of supply chains by emphasizing the significance of non-CO₂ GHG along with CO₂ and highlighting the need for a comprehensive approach to climate neutrality in addressing climate change. This study advances the understanding of climate neutrality of supply chains and contributes to the discourse on effective climate change mitigation strategies. It provides clear future research directions.

In a complex, ever-changing, and turbulent business world, encouraging employees to express their improvement-oriented novel ideas through voice behavior is crucial for organizations to survive and thrive. Understanding how to foster employee promotive voice at work is a significant issue for both researchers and managers. This study explores how to foster employee promotive voice through specific HRM practices and positive employee attitudes. It also examines the effect of employee promotive voice on perceived organizational performance.

This study employed a time-lagged multisource survey design. Data were collected from 215 executives, 790 supervisors, and 1,004 employees in 113 firms, and analyzed utilizing a multilevel moderated serial mediation model.

The findings of this study revealed that promotive voice was significantly related to perceived organizational performance. Innovation-enhancing HRM was positively associated with employee promotive voice. The HRM-voice relationship was partially mediated by employee job satisfaction. Power distance orientation was found to significantly moderate the relationship between innovation-enhancing HRM and employee job satisfaction at the firm level. Our findings showed that innovation-enhancing HRM policies may fail to foster promotive voice if they do not enhance employee job satisfaction.

This study challenges some taken-for-granted assumptions in the literature such as any high performance HRM bundles (e.g. HPWS) can foster employee promotive voice, and the effects of HRM are direct and even unconditional on organizational outcomes. It emphasizes the need to avoid potential unintended effects of HRM on employee voice and the importance of contextualizing voice research.

The police often respond to persons who are not in direct violation of the law, but are rather undergoing behavioral crises due to mental illness or substance abuse disorders. The purpose of this study is to examine how police behavior influences civilian bystanders' emotional responses and perceptions of procedural justice (PPJ) when officers interact with these populations, which traditionally have been stigmatized in American culture.

Using a factorial vignette approach, the authors investigate whether perceived public stigma moderates the relationship between police behaviors (i.e. CIT tactics, use of force) and PPJ. The authors also investigate whether emotional reactions mediate the relationship between police behaviors and PPJ.

Regardless of suspect population (mental illness, substance use), use of force decreased participants' PPJ, and use of CIT tactics increased PPJ. These effects were consistently mediated by anger, but not by fear. Interactive effects of police behavior and perceived public stigma on PPJ were mixed.

Fear and anger may operate differently as antecedents to PPJ. Officers should note using force on persons in behavioral crisis, even if legally justifiable, seems to decrease PPJ. They should weigh this cost pragmatically, alongside other circumstances, when making discretionary decisions about physically engaging with a person in crisis.

This study intends to analyze the trend of walkability research over two years (2021–2022) in several aspects, including the research problem, gap and aim underlying walkability issues, research setting, the scale of analysis, the type of data, the data collection tool, the analysis method and contribution.

Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) is employed to conduct a systematic literature review from three leading databases including Web of Science (WoS), Scopus and Sage.

From the review, it can be concluded that the research focuses on two aspects, namely, the built environment and people. The studies in this field are conducted at different scales of the built environment, from macroscale to microscale, including region, city, neighborhood and street-level studies that are conducted around the world including Asia, Europe and America which receive high attention from researchers. Meanwhile, the study of walkability in Australia and Africa gains less attention. It is revealed that there are four factors of walkability including land use and accessibility for macroscale which cover region, city and neighborhood, while street network and pedestrian infrastructure and facility are mainly analyzed for street-level. Most of the studies widely utilize a quantitative approach for analyzing physical walkability factors in a measurement-based approach by using certain tools/software, and a perception-based approach by using questionnaires.

The findings can assist to keep up with the rapid pace of scientific publications and help accelerate the understanding of particular ideas in the field of walkability for the planning and design practice and policy that can be used by researchers/academia, urban designers, urban planners, architects, engineers and policymakers. Also, this study hopefully could assist further research direction for the future and could add value to a more advanced way of understanding the research on walkability.

This research provides a robust framework for walkability trend analysis and a comprehensive understanding of the main ideas from the existing research on walkability worldwide.

This study examines the use of dark humor in brand-to-brand communications on social media and its impact on consumers' brand perceptions. In particular, this study looks at roasting messages in which a brand humorously insults its peers.

The authors used a sampling method to recruit 286 participants from the United States. They employed an ANOVA and Tukey's post hoc analysis to test the hypotheses, as well as Hayes' PROCESS to test the mediation and moderation effects, including Johnson–Neyman procedure.

The authors found that not all customers find roasting messages funny. Rather, consumers' personality and age will influence their perceived humor of the messages and their brand evaluations. Customers who are young and extroverted are likely to believe roasting messages to be funny. They thus perceive the brand to be cooler and more sincere when using such a communication approach, compared to when the brand neutrally interacts with others. Meanwhile, brands may find less success with old and introverted customers.

This research sheds light on how the consumers' perception of humor in a roasting type of brand-to-brand communication has an impact on consumers' psychological perceptions of brand coolness and brand sincerity. To guide practitioners, it explored how the interaction between a consumer's personality and age moderates the aforementioned relationship.

In 2017, it was a challenge to assess the future of global trade. It was an open question whether the US financial crisis and the recession that it triggered would mark a turning point for the liberal post–World War II world order. If one looked toward Europe, China, Latin America, and Japan, there was a flurry of activity. New trade agreements were being completed and pursued. In Washington, DC, on the other hand, President Donald Trump seemed set on ripping apart and/or renegotiating any trade deal the United States was ever part of.

This case explores Trump's opinions and emerging policy stance on trade, bilateralism, and the global economy, among others. It also gives an overview of the World Trade Organization (WTO) and the General Agreement on Tariffs and Trade (GATT) and asks whether the Trump presidency would constitute a major challenge to the WTO and what it stood for in 2017.

The authors suggest strategies for addressing and combating these attempts at racelighting.

The authors of this article– five anti-racist educators working in various educational settings in SLC– employ the Critical Race Theory counter-story methodology (Delgado and Stefancic, 1993) to confront resistance to educational equity in Utah. They do so by first providing a historical context of race and education in Utah before presenting four short counterstories addressing the racelighting efforts of students, fellow educators and administrators when confronted with the complexities of racial injustice.

These counterstories are particularly important in light of the recent increase in color-evasive and whitewashed messaging used to attack CRT and to deny the existence of racism in the SLC school system in K-post-secondary education, and in the U.S. as a whole.

These stories are set in a unique environment, yet they hold national relevance. The racial and religious demographics in Utah shed light on the foundational ethos of the country – white, Christian supremacy. They reveal what is at stake in defending it and some of the key mechanisms of that defense.