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This study aims to examine the role of blockchain technology (BCT) in trust in financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the mediating role of USC in the relationship between BCT and TFR, thereby contributing to the limited empirical literature in this domain.

Based on a sample of the accountants’ familiarity with BCT, a structural equation model was constructed and analyzed using AMOS 24. The model proposes and tests relationships between BCT, USC and TFR.

The study highlights BCT’s significant positive influence on TFR, with USC mediating this effect. It provides empirical evidence that supports the transformative potential of BCT and USC in enhancing TFR.

These findings have significant implications for practitioners, regulatory bodies and policymakers. By highlighting the effectiveness of BCT and USC in fostering TFR, the study makes one aware of strategies to mitigate financial malpractices. It promotes the adoption of BCT in accounting practices.

This study addresses a gap in the literature by investigating the complex interplay of BCT, USC and TFR. It offers a unique perspective by exploring the mediating role of USC, thereby enhancing our understanding of the mechanisms through which BCT can foster TFR.

Research emphasizes the motivations underlying and potential harmful consequences of social media use, but there is little understanding of stigmas faced by individual social media users, particularly as they pertain to gender. The purpose of this study is to examine a unique stereotype related to men’s social media use.

Four experiments examine judgments of men based on how often they post on social media (frequently vs infrequently).

The authors find that posting frequently (vs infrequently) affects the perceived gender of men but not women. This frequent-posting femininity stereotype is explained by perceived neediness and holds regardless of whether posts are about others (vs the self) or whether posts are shared by influencers (vs ordinary users).

Future research should examine other stereotypes of social media users – including those pertaining to gender – and ways to mitigate such negative attributions. Researchers should examine how the frequent-posting femininity stereotype and other social media use stereotypes affect social media consumption and consumer well-being.

Managers should adjust consumer engagement strategies and restructure platforms to address the unique stigmas facing different consumer groups.

Providing insights into the dark side of social media, the authors investigate a unique domain – stereotypes about individual social media users. The findings of this study uncover an emasculating stigma against men who post often on social media, which may discourage men from online participation.

Creative labor in the perfume industry can be identified as perfumers or perfume designers who have spent years in the industry either with formal education or firsthand practice and have developed their skills. They are skilled in matching various fragrances and work with the client's framework to produce perfumes. This chapter analyzes the literature about creative labor's living conditions and aspirations, focusing on the perfume industry and its role in producing perfumes. Perfumery is looked at from a creative and artistic perspective, and the prerequisites of becoming a successful perfumer are analyzed. In an industry where talent plays a crucial role in one's success, perfumers are identified as those who work with large brands to produce perfumes for the masses or cater to specific individuals. Bespoke perfumers such as Sylvaine Delacourte and Jean-Claude Ellena have a lot more flexibility and autonomy in their work because of their superior level of skill. They can charge soaring prices for their work. Whereas other creative workers in creative projects have to undergo a long collaborative process where they are required to work within the framework provided by their clientele to launch a new perfume product. Previous literature by Richard Florida and Brian Moeran about the creative class has been used to identify the characteristics of creative labor in the perfume industry. The creative process in perfumery in terms of high-end luxury products and mass production products is discussed. Manufacturing of perfumes today is primarily industrial, and the role of perfumers in the high-end prestige market and mass market in terms of their creativity is analyzed. Additionally, the top perfumers’ style of work and the creative process involved in making perfumes are discussed.

Although the UN Sustainable Development Goals (SDGs) emphasize the importance of leaving no one behind, the opposite is happening for the world's 89 million forcibly displaced people who are mostly left out of SDGs’ reporting and progress. A key reason for this poor outcome is that host country governments plan refugee camps as short-term shelters, but refugees stay in these camps for more than a decade on average due to ongoing conflicts in their home country. This disparity between intent and reality prevents sustainable living conditions for refugee populations. Operational innovations are needed to find sustainable solutions that ensure a higher quality of life and progress toward sustainability in refugee camps.

Through an abductive case study, the authors develop a theoretical framework on sustainable operational innovations for refugee camps. The authors use this framework to analyze four sustainable operational innovations implemented in three refugee camps in Jordan.

The authors develop three research propositions that describe the conditions required for these operational innovations to succeed: they need to include specific needs and cultural preferences of refugees, they must accommodate host governments' restrictions that limit permanent settlement, and finally, technological innovations require careful data management policies to protect refugees. Doing this, the authors account for the broader political-economic and ecological environments that refugee camps are embedded in.

This paper opens a new area of research on sustainable innovation in humanitarian operations. It provides insights into key contingency factors moderating the link between operational innovations and sustainability outcomes. It represents one of the few studies that build their theorizing upon field data collected in refugee camps.

Resilience, the ability of start-ups to deal with anticipated instabilities and probable disruptions, is becoming an important success element during coronavirus disease 2019 (Covid-19). To survive in this pandemic situation, resilience is an important concept for start-ups. The present paper aims to “identify”, “analyse” and “categorize” the resilience factors for start-ups during the Covid-19 pandemic using total interpretive structural modelling (TISM).

The resilience elements of start-ups during Covid-19 were identified and shortlisted during the first phase, which included literature analysis and extensive interaction with experts. TISM was used in the second phase to investigate or to determine how the factors interplayed between the resilience factors of start-ups during Covid-19. The Matrice d'impacts Croises Multiplication Appliquee a un Classment (MICMAC) method is used to rank and categorize the factors. Closed-ended questionnaire with the scheduled interview was conducted to collect the data.

The first part of the study found ten resilience elements in total. The TISM digraph was constructed in the second step to show why one resilience component led to another. The MICMAC analysis divided these factors into four groups: autonomous, linkage, dependent and independent. These groups represented resilience variables based on their driving and dependent power, which assist executives and managers in proactively addressing them while using the TISM digraph as a guide.

During the Covid-19 epidemic, this study focused primarily on resilience characteristics for Indian start-ups.

This study will help key stakeholders and scholars to better understand the elements that contribute to start-up's resilience.

The TISM method for start-up's resilience is suggested in this paper, which is a novel attempt in the field of resilience in this industry.