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Virtual goods consumption has risen dramatically in recent years. Recognizing the benefits of virtual goods in generating revenue for online game companies, marketers strive to understand the motives behind virtual goods purchases. We investigated the direct and indirect effects of functional, emotional, and social values through player satisfaction on purchase intention toward virtual goods among online players.

In total, we surveyed 332 online game players utilizing a structured questionnaire. We employed a multi-analytic approach combining partial least squares structural equation modeling (PLS-SEM) and necessary condition analysis (NCA) to examine the proposed relationships.

The findings show that all dimensions of value and player satisfaction significantly affect the intention to acquire virtual goods. However, social value does not exert a significant effect on player satisfaction. Moreover, we confirmed that player satisfaction mediates the relationships between functional value, emotional value, and purchase intention. Furthermore, NCA results indicated that all predictors in the model are necessary conditions of purchase intention for virtual goods.

These findings contribute to an enhanced understanding of purchase intentions among online game players from a symmetric (PLS-SEM) and asymmetric (NCA) perspective by proposing a multi-analytic approach.

The present study aims to examine the scope and contribution of behavioural investigative advice (BIA) reports from the National Crime Agency (NCA).

The 77 BIA reports reviewed were written between 2016 and 2021. They were evaluated using Toulmin’s (1958) strategy for structuring pertinent arguments, current compliance with professional standards, the grounds and backing provided for the claims made and the potential utility of the recommendations provided.

Consistent with previous research, most of the reports involved murder and sexual offences. The BIA reports met professional standards with extremely high frequency. The 77 reports contained a total of 1,308 claims of which 99% were based on stated grounds. A warrant and/or backing was provided for 73% of the claims. Most of the claims in the BIA reports involved a behavioural evaluation of the crime scene and offender characteristics. The potential utility of the reports was judged to be 95% for informative behavioural crime scene analysis and 40% for potential new lines of enquiry.

The reports should serve as a model for the work of behavioural investigative advisers internationally.

To the best of the authors’ knowledge, this is the first study to systematically evaluate BIA reports commissioned by the NCA; it adds to previous similar studies by evaluating the largest number of BIA reports ever reviewed, and uniquely provides judgement of overall utility.

To reduce environmental impact caused by excessive use of ordinary Portland cement (OPC) and to mitigate scarcity of base materials such as natural coarse aggregate (NCA), industrial by-products can be carefully used as alternatives to OPC and NCA, in production of concrete. This paper aims to describe the performance of using ground granulated blast furnace slag (GGBS), fly ash (FA) as a complete replacement to OPC and ferrochrome slag (FCS) as replacement to NCA in production of novel FCS based alkali activated slag/fly ash concretes (AASFC) and evaluate their performance at elevated temperatures.

Two control factors with three levels each i.e. FA (0, 25 and 50 per cent by weight) and FCS (0, 50 and 100 per cent by volume) as a GGBS and NCA replacement, respectively, were adopted in AASFC mixtures. Further, AASFC mixture specimens were subjected to different levels of elevated temperature, i.e. 200°C, 400°C, 600°C and 800°C. Compressive strength and residual compressive strength were considered as responses. Three different optimization techniques i.e. gray relational analysis, technique for order preference by similarity to ideal solution and Desirability function approach were used to optimize AASFC mixtures subjected to elevated temperatures.

As FA replacement increases in FCS based AASFC mixtures, workability increases and compressive strength decreases. The introduction of FCS as replacement to NCA in AASFC mixture did not show any significant change in compressive strength under ambient condition. AASFC produced with 75 per cent GGBS, 25 per cent FA and 100 per cent FCS was found to have excellent elevated temperature enduring properties among all other AASFC mixtures studied.

Although several studies are available on using GGBS, FA and FCS in production of OPC-based concretes, present study reports the performance of novel FCS based AASFC mixtures subjected to elevated temperatures. Further, GGBS, FA and FCS used in the present investigation significantly reduces CO₂ emission and environmental degradation associated with OPC production and NCA extraction, respectively.

The purpose of this paper is to investigate the effect of the replacement of natural coarse aggregate (NCA) with different percentages of recycled coarse aggregate (RCA) on properties of low calcium fly ash (FA)-based geopolymer concrete (GPC) cured at oven temperature. Further, this paper aims to study the effect of partial replacement of FA by ground granulated blast slag (GGBS) in GPC made with both NCA and RCA cured under ambient temperature curing.

M25 grade of ordinary Portland cement (OPC) concrete was designed according to IS: 10262-2019 with 100% NCA as control concrete. Since no standard guidelines are available in the literature for GPC, the same mix proportion was adopted for the GPC by replacing the OPC with 100% FA and W/C ratio by alkalinity/binder ratio. All FA-based GPC mixes were prepared with 12 M of sodium hydroxide (NaOH) and an alkalinity ratio, i.e. sodium hydroxide to sodium silicate (NaOH:Na₂SiO₃) of 1:1.5, subjected to 90^°C temperature for 48 h of curing. The NCA were replaced with 50% and 100% RCA in both OPC and GPC mixes. Further, FA was partially replaced with 15% GGBS in GPC made with the above percentages of NCA and RCA, and they were given ambient temperature curing with the same molarity of NaOH and alkalinity ratio.

The workability, compressive strength, split tensile strength, flexural strength, water absorption, density, volume of voids and rebound hammer value of all the mixes were studied. Further, the relationship between compressive strength and other mechanical properties of GPC mixes were established and compared with the well-established relationships available for conventional concrete. From the experimental results, it is found that the compressive strength of GPC under ambient curing condition at 28 days with 100% NCA, 50% RCA and 100% RCA were, respectively, 14.8%, 12.85% and 17.76% higher than those of OPC concrete. Further, it is found that 85% FA and 15% GGBS-based GPC with RCA under ambient curing shown superior performance than OPC concrete and FA-based GPC cured under oven curing.

The scope of the present paper is limited to replace the FA by 15% GGBS. Further, only 50% and 100% RCA are used in place of natural aggregate. However, in future study, the replacement of FA by different amounts of GGBS (20%, 25%, 30% and 35%) may be tried to decide the optimum utilisation of GGBS so that the applications of GPC can be widely used in cast in situ applications, i.e. under ambient curing condition. Further, in the present study, the natural aggregate is replaced with only 50% and 100% RCA in GPC. However, further investigations may be carried out by considering different percentages between 50 and 100 with the optimum compositions of FA and GGBS to enhance the use of RCA in GPC applications. The present study is further limited to only the mechanical properties and a few other properties of GPC. For wider use of GPC under ambient curing conditions, the structural performance of GPC needs to be understood. Therefore, the structural performance of GPC subjected to different loadings under ambient curing with RCA to be investigated in future study.

The replacement percentage of natural aggregate by RCA may be further enhanced to 50% in GPC under ambient curing condition without compromising on the mechanical properties of concrete. This may be a good alternative for OPC and natural aggregate to reduce pollution and leads sustainability in the construction.

This paper aims to show how financial services firms determine whether customer transactions or behaviours meet the threshold for suspicious activity reporting mandated by the Terrorism Act 2000 and the Proceeds of Crime Act 2002, and how suspicious activity reporting is executed in practice.

Semi-structured interviews have been carried out among compliance professionals in UK financial services.

Two issues related to suspicious activity reporting have been identified. Firstly, a widespread misunderstanding about the tipping-off offence under s. 333 Proceeds of Crime Act 2002 has been identified, which appears to be a root cause for poor quality as well as over-reporting of suspicious activity. Secondly, issues related to the notice and moratorium periods used by the UK’s National Crime Agency appear to deter reporting of suspicious activity related to live transactions.

The paper makes suggestions for changes financial services firms and the UK’s National Crime Agency can make to improve the effectiveness of suspicious activity reporting.

The paper provides valuable insights which can be used to limit the flow of criminal funds, improve the quality of suspicious activity reporting and enhance the effectiveness of law enforcement agencies.

Given the complexity of building information modeling (BIM) adoption decisions in small- and medium-sized enterprises (SMEs) in the Architecture, Engineering and Construction (AEC) industry, understanding BIM adoption decision-making through the net effect of a single factor on BIM adoption decisions alone is limited. Therefore, this paper analyzed the co-movement effect of managers' psychological factors on the BIM adoption decisions from the perspective of managers' perceptions. The purpose is to let managers have a deep understanding of their BIM adoption decisions, and put forward targeted suggestions for the AEC industry to promote the adoption of BIM by SMEs.

Data from 192 managers in SMEs collected by the questionnaire were used in a fuzzy set qualitative comparative analysis (fsQCA). Due to the limitations of fsQCA in making the best use of the data used, as a complement to fsQCA, necessary conditions analysis (NCA) was used to analyze the extent to which necessary conditions influenced the outcome.

(1) NCA analysis shows that high perceived resource availability (PRA) and high performance expectancy (PE) are necessary conditions for high BIM adoption intention (AI). (2) fsQCA analysis shows that high PE is the single core condition for high AI. fsQCA analysis identifies three configurations of managers' psychological factors, reflecting three types of managers' decision preferences, namely benefit preference, loss aversion and risk avoidance, respectively. Different decision preferences may lead to different BIM adoption strategies, such as full in-house use, partial in-house/outsourcing and full outsourcing of BIM processes. (3) High perceived risk (PR) and low perceived business value of BIM (PBV) are the core conditions for low AI.

This paper expands on the application of fsQCA to context of BIM adoption decisions. Based on the results of fsQCA analysis, this paper also establishes the relationship between managers' decision-making psychology and BIM adoption strategy choice and analyzes the impact of different decision biases on BIM adoption strategy choice. It concludes with suggestions for encouraging managers to adopt BIM and for avoiding decision-making bias.

The primary objectives of the case study are to get the participants exposed to the issues of working capital which even profitable companies face on a day-to-day basis; give the participants an understanding of how to balance the, at times, conflicting objectives of increasing profits and sales through favorable credit terms; and expose them to the impact of increase in inventory levels and average collection period on margins in a period of slow growth. They will also learn about the concept of factoring and its uses.

The case study is about a group of companies engaged in education, steel fabrication and oil businesses owned by a single proprietor. The company was based in Fatehnagar which was part of Hyderabad district in the state of Telangana, India, and the case study traces the origins of the group from 1960s to 2021. The group was invested the surplus cash flows from the oil business to initiate and expand other businesses during this period. The economic downturn due to the COVID-19 pandemic had hit the company, particularly its oldest business – Noble Chemical Agency. The oil business was facing issues related to its growth and profitability, and the uncertainty around COVID-19-related restrictions had only augmented the fears of the management. The case study looks at issues and the dilemma which the owner of the company faced. The case study highlights various issues related to working capital management, especially related to receivables management and inventory levels faced by businesses during the slow-growth phase. It demonstrates how working capital management issues, if not resolved in time, can lead to insolvency of even a successful company with a sound business model.

The case study is meant for teaching in postgraduate management programs (Master of Business Administration and Postgraduate Diploma in Management) in the following courses: corporate finance/financial management course in the first year (the case study should be taught towards the end of the course); and management accounting courses in first year (the case study should be positioned in the middle of these courses). The case study can also be used to highlight issues related to working capital and small business management in a Management Development Programme (MDP) course for “Finance fundamentals for non-finance executives”.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

Organizational justice and its impact on employee commitment have received a lot of attention these days. The objective of this study is to see the effect of job satisfaction as a mediator in the relationship between organizational justice and employee commitment. Also, the role of academic rank as a moderator in the model is probed.

A moderating mediation structural equation model was used for randomly collected cross-section data on 285 employees from public universities in Ethiopia. Necessary condition analysis (NCA) was employed to check the importance of the variables. The Gaussian copula approach was used to check endogeneity in the structural model.

NCA confirms the importance of organizational justice and employee satisfaction as the independent variables. The Gaussian copula approach reveals no endogeneity problems in the structural model. The results supported the partial mediating role of job satisfaction in organizational justice and academic staff’s commitment. Moreover, though staff rank is not a necessary condition, it plays the role of moderator in the relationship between academic staff’s job satisfaction and commitment.

This paper affirms that public institutions must implement fair initiatives and procedures to promote academic staff satisfaction and commitment.

This is the first study to check the job rank as a moderator in the model comprising organization justice, employee commitment and satisfaction. Moreover, application of NCA and Gaussian copula adds to methodological innovation.

This study aims to challenge the generic interpretation of Multilatinas as Latin American firms that have been able to internationalize because of highly competitive strategic capabilities. The authors test whether capabilities that international business researchers commonly associate with internationalization are necessary at different stages of the internationalization process to better understand the extent to which emerging market (EM) firms need to develop them.

International business research suggests a positive association between strategic capabilities and firm internalization. However, it remains unclear what specific capabilities are necessary and when they are necessary. These questions are particularly important in the context of the internationalization of firms from emerging economies, such as Latin America. The authors apply necessary condition analysis (NCA) on a sample of Latin American firms at different internationalization stages to test what strategic capabilities represent necessary conditions for becoming a Multilatina.

The findings suggest that only a few strategic capabilities are necessary for Latin American firms to become “Multilatinas”. While entrepreneurial orientation and marketing and sales capabilities represent necessary conditions, EM firms may internationalize even though other capabilities are developed to a lesser extent. The authors reflect on how shifts in local markets and technology drive the emergence of different types of Multilatinas.

Measuring strategic capabilities across multiple EM firms implies a risk that firm-specific aspects are not fully captured. While the authors focused on the comparative competitive strength of capabilities and took great care to minimize measurement error, the authors acknowledge possible bias. Also, while NCA does not require a minimum sample size, findings from our sample of firms from four countries may not generalize to the region or other EMs.

As a relatively new statistical technique, the use of NCA has spread rapidly. To the best of the authors’ knowledge, the linkage between organizational capabilities and firm internationalization has not been tested from a necessary conditions perspective yet. The reflections on the “Multilatina” concept based on the notion of EM firms as configurations of strategic capabilities inform current debates on EM multinational enterprises.

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.

The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.

The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.

The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.