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Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.

To synthesise and characterise homo and copolymer of 4‐nonylphenyl methacrylate (NPMA) and styrene and to determine monomer reactivity ratios by the application of conventional linearisation methods such as Finemann‐Ross (F‐R) and Kelen‐Tudos (K‐T) methods.

New methacrylic monomer, NPMA with a pendant nonylphenyl group was copolymerised with styrene. All monomer and polymers (homo and copolymer) are characterised and subsequently the monomer reactivity ratio was determined.

The monomer reactivity ratios were determined by application of conventional linearisation methods such as F‐R (r₁=0.41±0.05; r₂=3.47±0.31), K‐T (r₁=0.43±0.19; r₂=3.54±0.09) methods. The thermogravimetric analysis (TGA) of the polymer in nitrogen reveals that it posses very good thermal stability in comparison to alkyl acrylates due to presence of pendant nonylphnyl group.

New methacrylic monomer, NPMA was synthesised by reacting nonylphenol dissolved in methyl ethyl ketone (MEK) with methacryloyl chloride in the presence of triethylamine as a base. Copolymers of NPMA with styrene were synthesised in MEK using benzoyl peroxide (BPO) as initiator under nitrogen atmosphere at different feed composition.

The method developed is a simple and easy method of copolymerisation of styrene with methacrylate to obtain copolymer of better properties.

The method developed is a novel method for enhancing the thermal, as well as surface adhesion, properties which has several applications in surface coatings and adhesives.

Artificial intelligence (AI) is the most progressive commodity among current information system applications. In-house development and sales of beneficial products are difficult for many software development and service companies (SDSCs). SDSCs have some implicit concerns about implementing AI software development due to the complexity of AI technology; they require an evaluation framework to avoid development failure. To fill the void, this study identified the factors influencing SDSCs when developing AI software development.

Based on complex adaptive systems theory, three aspects were developed as the main factors of hierarchy, namely, employees' capabilities, environmental resources and team capabilities. Fuzzy analytic hierarchy process (FAHP) was used to assess the SDSCs' attitude. Based on SDSCs, attitudes toward implementing AI software projects were collected to calculate the hierarchy of factors.

The outcome of FAHP is used as understanding the key factors of SDSCs for selecting an AI software project, toward the improvement of overall project planning. Employees' stress resistance was considered as a priority for the project, although professional AI skills and resources were also important.

This study suggested three variables developed using complex adaptive systems. This study contributes to a better understanding of the critical aspects of developing AI software projects in SDSCs. The study's findings have practical and academic implications for SDSCs and subsequent academic development, broadening the scope of AI software development research.

The rise of artificial intelligence (AI) applications has driven enterprises to provide many intelligent services to consumers. For instance, customers can use chatbots to make relevant inquiries and seek solutions to their problems. Despite the development of customer service chatbots years ago, they require significant improvements for market recognition. Many customers have reported negative experiences with customer service chatbots, contributing to resistance toward their use. Therefore, this study adopts the innovation resistance theory (IRT) perspective to understand customers’ resistance to using chatbots. It aims to integrate customers’ negative emotions into a predictive behavior model and examine users’ functional and psychological barriers.

In this study, we collected data from 419 valid individuals and used structural equation modeling to analyze the relationships between resistance factors and negative emotions.

The results confirmed that barrier factors affect negative emotions and amplify chatbot resistance influence. We discovered that value and risk barriers directly influence consumer use. Moreover, both functional and psychological barriers positively impact negative emotions.

This study adopts the innovation resistance theory perspective to understand customer resistance to using chatbots, integrates customer negative emotions to construct a predictive behavior model and explores users’ functional and psychological barriers. It can help in developing online customer service chatbots for e-commerce.

Digital games have not only surged in popularity but also have sparked a renaissance, catapulting virtual adventures into the realm of cultural phenomena. It has spilled over as countless individuals find themselves drawn to the tangible pieces of the worlds they love, mulling over the procurement of game merchandise and memorabilia. These items are more than mere collectibles; they are emblems of unwavering enthusiasm for game culture. This study employs the consumer culture theory (CCT) to investigate game players’ propensity to purchase merchandise products.

In this study, social media and online forums were used to collect samples from Taiwan, obtaining 311 valid responses. Partial least squares (PLS) was employed to analyze the research model.

The findings underscore the significance of loyalty as a critical factor affecting individuals’ ethnocentrism and cosmopolitanism attitudes, which also significantly impact the likelihood of players purchasing game merchandise products.

Based on CCT, this study explores game players’ willingness to purchase game merchandise. In Asia, transforming digital game content into peripheral products is a marketing strategy. This study holds practical and academic implications, contributing to the advancement of research in this field.

This study aims to propose that there may be a marketable segment of guests who are willing to pay a premium for guestrooms that are cleaned using enhanced disinfection techniques beyond the normal room cleaning procedures. Room cleanliness is important to hotel guests. Some hotel brands currently offer allergy-free rooms, charging a premium for this service. However, no hotel brands currently serve the market that is willing to pay more for enhanced disinfection. This exploratory study investigates whether there is such a segment and, if so, what price premium these customers are willing to pay for enhanced disinfection.

Survey methods were used to determine the consumer’s perceptions of hotel guestroom cleanliness; the effectiveness of traditional and enhanced cleaning methods; and willingness to pay for enhanced guestroom disinfection.

Younger travelers and female travelers of all ages may be willing to pay a significant price premium for enhanced disinfection of a hotel guestroom.

The survey instrument was administered via the Internet, limiting the sample. The study participants were not asked about hotel brand; thus, the results could not be analyzed by brand or service level.

Past research focuses only on traditional cleaning methods. This article provides a template for the hotel industry to explore the feasibility of offering enhanced cleanliness as a revenue-generating amenity.

This study aims to identify in literature the role of construction stakeholders in the implementation of circular economy (CE) in the construction industry (CI). This study also sought to identify the status quo and research trend, “hot themes”, areas requiring more research and future research direction of stakeholders’ role in CE implementation in the CI.

A literature search was conducted using the Scopus search engine, augmented by Google Scholar to produce 50 relevant articles for the identification of stakeholders’ roles using content analysis. The scientometric study was undertaken using VOSviewer on 42 articles obtained from Scopus search to identify the status quo, “hot themes”, knowledge gaps and future research direction of the role of stakeholders in CE implementation.

Through content analysis, the identified roles of government as a stakeholder are to develop efficient policy instruments, legislation support and financial investment in research and development activities that will promote the smooth implementation of CE. The role of academia/research is to engage in research aimed at investigating both the short-term behaviour and the durability of recycled materials and products. In addition, the roles of professionals in the consultant/design/procurement team are to design with life cycle assessment and reused materials, design for deconstruction and disassembly, etc. The role of the user/consumer is to ensure knowledge diffusion and awareness exchange that recognize the available opportunities for long-term material usage (including repair, reuse, refurbishment and recycling). The research status quo identified from the scientometric analysis include how stakeholders can come up with innovative ways in demolition that will ensure that more of the materials can be reused. Stakeholders should focus on enacting policies and laws that can promote the use of recycled materials in buildings, etc. Research that focuses on how to engage the various construction stakeholders to come up with specific public policy that will promote CE implementation, identifying the specific roles to be played by stakeholders during policy enactment as well as managing the environment, laws and legislations towards CE implementation. The role of stakeholders in the extension of the life span of projects, the use of strategies to minimize waste generation and standardization of building materials, components and connectors with the purpose of simplifying disassembly are the research gaps and areas for future research studies. Some of the research “hot themes” include “circular business models in the CI”, “environmental sustainability policy implementation”, “environmental, economic and social sustainability”, “policy, laws and legislations on waste management” and “environmental and industrial economics” towards CE implementation.

The findings from this study serve as a valuable reference for construction stakeholders to assess their specific roles as stakeholders and to identify the status quo and research trend, “hot themes”, areas requiring more research and future research directions on stakeholders’ roles in CE implementation in the CI.

Identifying the role of stakeholders for CE implementation is one bold step towards the achievement of CE implementation in the CI.

This study aims to examine the association between national culture and corporate carbon emissions. Specifically, the research explores how firm-level carbon emissions are associated with Hofstede’s four cultural dimensions: power distance, individualism/collectivism, masculinity/femininity and uncertainty avoidance.

The study examines 36,945 firm-year observations across 39 countries and uses panel regressions to assess the association between firm-level carbon emissions and national culture. This research also uses instrumental variable regression to address the potential endogeneity issues. Alternative proxies for culture are used to test the sensitivity of the findings.

The findings of this study reveal that power distance and uncertainty avoidance are negatively while individualism and masculinity are positively associated with corporate carbon emissions. The results are robust to the instrumental regressions and alternative measures of culture.

For policymakers, this research highlights the importance of national culture in assessing the efficacy of potential emissions reduction policies, identifying the possible challenges posed by the cultural differences of the targeted groups and designing policy adjustments accordingly. The local culture in which the branches of multinational corporations operate should be considered when the management implements emissions reduction policies for the business units in diverse cultural settings.

Aligning emissions reduction policies with regional cultural dimensions has the potential to enhance the effectiveness of corporate and national emissions reduction policies, which can contribute to mitigating global climate change adversities.

This study provides insights into firm-level carbon emissions and Hofstede’s four cultural dimensions in a global setting.