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The purpose of this paper is to identify and evaluate the relationships among the flexibility enablers and to prepare a hierarchy of these enablers to know their influences over each other in global supply chain. The framework suggests that the priority of enablers in supply chain should be determined on the basis of their driving power and dependency.

Various enablers used by researchers and practitioners for flexibility management of global supply chain have been identified. These enablers have been classified as strategic, operational and performance‐based enablers. Interpretive structural modeling (ISM) is used to establish mutual relationships among the flexibility enablers and to prepare a hierarchy‐based model.

It has been observed that some enablers having high‐driving power and low dependency are of strategic importance. These enablers require more attention while other enablers based on operations and performances are dependents of strategic enablers.

The index of enablers based on driving power and dependency provide an insight for supply chain managers to make the entire supply chain highly flexible, that would help them to respond to global uncertainties.

Presentation of enablers in the form of hierarchy using ISM and ranking them into various driving power and dependent categories is a good effort to make flexible global supply chain.

This study seeks to investigate and discuss the heritage experiences of both domestic and international visitors at Göbeklitepe UNESCO World Heritage Site in Türkiye.

A qualitative research approach was adopted in the current study. TripAdvisor's comments and reviews of both domestic (n = 519) and international (n = 186) visitors regarding their visits to Göbeklitepe were collected. The data were then subjected to content analysis by MAXQDA as qualitative data analysis software. Additionally, an abductive research approach, which consisted of three stages, was implemented for data analysis.

The three aspects of visitor experiences at Göbeklitepe, including cognitive, emotional and relational experiences were found and discussed. Additionally, commonalities and differences among domestic and international visitors in terms of the heritage experience they gained from their visit to Göbeklitepe were revealed and analyzed.

Based on the findings regarding the main aspects of heritage experiences at Göbeklitepe, including cognitive, emotional and relational experiences, site managers and destination marketers can create effective marketing strategies that focus on those characteristics to attract visitors to the site. Moreover, the study can guide destination marketers to develop targeted marketing campaigns that highlight the different historical and religious significance of the site for both groups of domestic and international visitors.

First, the study affirms that Göbeklitepe is an important and impressive cultural heritage site due to its historical significance to both domestic and international visitors. It also strengthens the multifaceted nature of heritage experiences. Especially, the evidence of relational heritage experiences, including the connectedness to heritage and the sense of belonging to the visitor community, enriches the literature of heritage experience in this regard.

The purpose of this paper is to examine the current trends of capital budgeting practices (analysis techniques, discount rate estimations and risk assessment methods) among Pakistani listed firms and analyze the responses conditional on firms’ demographics and executive characteristics.

An online questionnaire was sent via e-mail to top 200 non-financial firms (in terms of market capitalization) listed on Pakistan Stock Exchange.

With a response rate of 35 percent, it is concluded that the theory–practice gap is low as Pakistani listed firms are using discounted cash flow methods of capital budgeting and preferring net present value over internal rate of return. Similarly, weighted average cost of capital is estimated using target value weights, and capital asset pricing model (with extra risk factors) is used to determine the cost of equity capital. For risk assessment, sensitivity analysis and scenario analysis are the dominant approaches; however despite the theoretical superiority, the use of real options is very low. Overall, investment decision responses significantly differ across firm’s demographics and executive characteristics.

Pakistani business schools need to address the low usage of advanced methods such as modified internal rate of return and real options among Pakistani listed firms.

This is the first comprehensive study on the topic in Pakistan and have highlighted the areas of capital budgeting where Pakistani firms’ practices deviates from finance theory.

Today, e-government (electronic government) applications have extended to the frontiers of health-care delivery. E-Nabız contains personal health records of health services received, whether public or private. The use of the application by patients and physicians has provided efficiency and cost advantages. The success of e-Nabız depends on the level of technology acceptance of health-care service providers and recipients. While there is a large research literature on the technology acceptance of service recipients in health-care services, there is a limited number of studies on physicians providing services. This study aims to determine the level of influence of trust and privacy variables in addition to performance expectancy, effort expectancy, social influence and facilitating factors in the unified theory of acceptance and use of technology (UTAUT) model on the intention and behavior of using e-Nabız application.

The population of the study consisted of general practitioners and specialist physicians actively working in any health facility in Turkey. Data were collected cross-sectionally from 236 physicians on a voluntary basis through a questionnaire. The response rate of data collection was calculated as 47.20%. Data were collected cross-sectionally from 236 physicians through a questionnaire. Descriptive statistics, correlation analysis and structural equation modeling were used to analyze the data.

The study found that performance expectancy, effort expectancy, trust and perceived privacy had a significant effect on physicians’ behavioral intentions to adopt the e-Nabız system. In addition, facilitating conditions and behavioral intention were determinants of usage behavior (p < 0.05). However, no significant relationship was found between social influence and behavioral intention (p > 0.05).

This study confirms that the UTAUT model provides an appropriate framework for predicting factors influencing physicians’ behaviors and intention to use e-Nabız. In addition, the empirical findings show that trust and perceived privacy, which are additionally considered in the model, are also influential.

International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020. Despite some significant developments in the past 10 years, the authors know very little about the perception of preparers towards IR. This paper aims to study the perception of the preparers and to understand the current status of the adoption of IR in India.

The top 500 companies from ET 500 list have been analysed. Banks and financial institutions (a total of 69) have been excluded for the study. Out of 431 companies, the status of IR has been checked by the questionnaire-based survey. Principle component analysis, a dimensionality reduction technique was performed on the responses to understand the important components impacting the perception of companies. Also, a case study methodology has been adopted to compare and analyse the IR trends in the manufacturing and industrial sector.

The result shows that the majority of companies have a positive opinion about IR and the three major components impacting their perception are – concise reporting, effective and transparent reporting and finally, better decision-making.

The result of this study will be useful for the policymakers, regulators, companies who have or will adopt IR. Paper gives a relevant view to academicians for assessing the effectiveness and perception of IR.

Very few studies can be found in India which focusses on analysing the perception of preparers towards the IR. Specially after the circular of SEBI in 2017, it becomes even more important to analyse the insight and awareness of the companies who have adopted IR. The paper is a timely and relevant contribution to the literature by providing insight over the opinion of preparers in India.

Entrepreneurial activity is a phenomenon that increases the economic growth of countries and improves their social welfare. The economic development levels of countries have significant effects on these entrepreneurial activities. This research examines which institutional and macroeconomic variables explain early-stage entrepreneurship activities in developed and developing economies.

The authors conducted panel data analysis on the data from the Global Entrepreneurship Monitor (GEM) and International Monetary Fund (IMF) surveys covering the years 2009–2018.

First, the authors' results reveal that cognitive, normative and regulatory institutions and macroeconomic factors affect early-stage entrepreneurial activity in developed and developing countries differently. Second, the authors' findings indicate that cognitive, normative and regulatory institutions affect early-stage entrepreneurship more positively in developed than developing countries. Finally, the authors' results report that macroeconomic factors are more effective in early-stage entrepreneurial activity in developing countries than in developed countries.

This study provides a better understanding of the components that help explain the differences in entrepreneurship between developed and developing countries regarding institutions and macroeconomic factors. In this way, it contributes to developing entrepreneurship literature with the theoretical achievements of combining institutional theory and macroeconomic indicators with entrepreneurship literature.

The dynamism of competition in international markets requires managers to react accordingly and ensure the firm's survival and competitiveness. This study examines the impact of cognitive styles and dynamic managerial capabilities (DMC) on a firm's international performance and the mediating role of these capabilities in the relationship between cognitive styles and international performance.

This study adopts a quantitative cross-sectional research design, employing a sample of 306 firm owner-managers from exporting companies in Kosovo.

The findings suggest that managers' cognitive styles positively influence firm international performance, including their impact on DMC. Results also indicate that only managerial cognition mediates cognitive styles' effects on a firm's international performance, compared to managers' social capital.

In this study, the authors contribute to the literature by integrating cognitive styles with DMC in a transition country. Moreover, the authors demonstrate that DMC mediate the impact of cognitive styles on the firm international performance.

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility (CSR) amid the crisis. This chapter investigates the role of a Chief Executive Officer (CEO) attributes in improving a firm's CSR in the emerging economy of Jordan and how the COVID-19 pandemic modifies this relationship. Using a Jordanian sample of 655 firm-year observations during the 2014–2021 period, the research results show that older CEOs, well-educated CEOs, CEOs' remuneration, and CEOs' ownership positively correlate with CSR reporting. However, long-tenured CEOs are associated with lower CSR initiatives. The subsample analysis findings also validate the significance of CEO attributes in improving CSR practice during the COVID-19 pandemic compared to the prepandemic period. These findings are beneficial for the regulatory setters to understand better whether CEO attributes are linked to engagement in CSR-related information. This research is among the limited number of studies that have explored how CEO attributes impact CSR reporting for the stakeholder's welfare. Moreover, it uniquely concentrated on contrasting the findings before and during the COVID-19 pandemic.

The purpose of this paper is to investigate the current capital budgeting practices in Bangladeshi listed companies and provide a normative framework (guidelines) for practitioners.

Data were collected with a structured questionnaire survey taking from the chief financial officers (CFOs) of companies listed in the Dhaka Stock Exchange in Bangladesh. Garnered data were then analyzed using descriptive and inferential statistical techniques.

The results found that net present value was the most prevalent capital budgeting method, followed closely by internal rate of return and payback period. Similarly, the weighted average cost of capital was found to be the widely used method for calculating cost of capital. Further, results also revealed that CFOs adjust their risk factor using discount rate.

The findings of this study might help the firms, policymakers and practitioners to take a wise decision while evaluating investment projects. Additionally, this study’s findings enrich the existing body of knowledge in the field of capital budgeting practices by providing more reliable and comprehensive analysis taking samples from a developing economy.

This article examines the dominant research topics that guide the literature on women's entrepreneurship in family businesses.

The authors used performance and scientific network mapping analyses from bibliometric techniques. Performance analysis was used to identify the most influential journals, authors, countries, co-citation, multidimensional scaling (MDS), hierarchical cluster (HCA) and document analysis to identify dominant research themes.

The research results show that studies on women's entrepreneurship in family businesses are gathered in three clusters. The studies in the first cluster focused on family succession and women's roles. The themes of the succession process, gender bias, leadership and entrepreneurship in the second cluster are intense. Finally, in the third cluster, the themes of women leaders and identity construction dominate.

First, new conceptualizations of female entrepreneurship from family businesses emerge over time (example: “fementerpreneur”); accepting and using these words takes time. For this reason, the authors may have missed the newly emerged concepts in the field of family businesses in the search strategy. Second, although MDS results are widely used in bibliometric research, other forms of MDS analysis may reveal different groups and clusters. Finally, bibliometric analysis is based more on retrospective and dominant themes in the most cited articles, with a heavy emphasis on the most cited papers. Hence, new articles and contributions can be equally important.

Previous studies have not examined the subject of women's entrepreneurship in family businesses. By addressing this issue and setting the agenda for future research, the authors contribute to the literature on women's entrepreneurship in family businesses.