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Regarding human resource and labour relations management, academia focuses mainly on cities; however, rural areas are an integral part of China's economic structure. This study focuses on the movie projection industry in China's rural areas and explores how human resource practices (HRPs) are transformed and the labour process is reconstructed in digital transformation.

We adopt a case study of a rural movie projection company. The company's HRPs reconstructed the labour process of movie projection, and they have been promoted as national standards. Data were collected from in-depth interviews, files and observations.

Rural movie projection companies combine high-performance and paternalistic HRPs in the media industry's digital transformation. HRPs and digital technology jointly reconstruct the labour process. First, the HRPs direct labour process practices towards standardisation. Second, the digital supervision platform guides the control style from simple to technical, placing projectionists under pressure while increasing management efficiency. Third, rural movies made using digital technology have disenchanted rural residents. Accordingly, the conventional relationships between the “country and its citizens,” “individuals themselves,” and “models and individuals” have been removed, and a new relationship between “individuals themselves” is formed thanks to the novel HRPs.

This research plays a crucial role in exposing researchers to the labour process of rural movie projection, which is significant in China but often ignored by Western academia and advances the Chinese contextualisation of research on labour relations.

This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.

This study conducts a meta-analysis and narrative review of climate finance.

The issue of climate finance has received increasing attention in recent years because of international negotiations on climate change. The volume of literature examining climate finance has grown, particularly from a finance perspective. The literature analysed is diverse, using unique methodological and theoretical differences and providing insights into the effectiveness of policies and the impact of climate finance on capital markets, economic growth and the green economy. However, in spite of growing concerns regarding the accounting and reporting issues in climate finance, little attention has been paid to this topic from an accounting, accountability, audit or corporate disclosure perspective.

This study contributes to climate finance research by integrating insights from a dispersed and emerging body of literature by conducting meta-analysis and narrative review. Meta-analysis enables us to map the development of this specific literature and how it has changed over the years, whereas a narrative review serves as a basis for identifying research gaps and developing avenues for future research in accounting, accountability, audit and corporate disclosure.

This study aims to examine differences in the perceived value of luxury as drivers of luxury purchase intentions between individualist and collectivist cultures (at a country level) and consumers of Muslim versus Christian religious backgrounds. Moreover, this study investigates how consumers’ acculturation to the global consumer culture (AGCC) impacts their perceived luxury values.

The authors conducted two online survey studies. The first study compares Muslim consumers in Kuwait versus Muslims consumers in the UK. The second study compares the UK Muslim sample to a UK Christian sample. The authors collected data from 600 and 601 respondents, respectively. Partial least square structural equation modeling was used to test this study’s research hypotheses.

The perceived personal values of luxury primarily drive consumers’ luxury purchase intentions. The hedonic value of luxury impacts luxury purchase intentions significantly more for Muslims in the UK than in Kuwait. No significant differences were observed between religions. Consumers’ AGCC exerts a positive impact on all included perceived luxury values and more strongly impacts perceived uniqueness for Muslims than for Christians.

The paper builds on an integrative luxury values framework to examine the impact of luxury values on consumers’ purchasing intentions by studying the moderating effect of culture and religion on these relationships. The study is partly set in Kuwait, an understudied country, and investigates a Muslim minority in the UK.

Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.

This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.

The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.

This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.

The purpose of this paper is to study the impact of economic factors on foreign direct investment (FDI) inflows into Asian region before and after the COVID-19 pandemic.

The study used the generalized method of moments (GMM) technique to examine the impact of economic growth, domestic investment and trade openness on FDI in the Asian region, in two periods from 1996 to 2018 and from 2019 to 2020.

In the pre-COVID-19 period, the estimated result shows that the economic growth, domestic investment, imports and exports positively impact FDI. In the post-COVID-19 period, the FDI is influenced by the strength of the economic characteristics of the region. The main findings indicate that economic growth has a positive and significant effect on FDI inflows into Asia. The findings also show that the economic resilience to attract FDI in Asia is significantly affected by economic growth and positively affected by trade openness and government responses during the pandemic.

The study suggests the Asian governments increasing the domestic investment and improving the quality of trade openness.

This study aims to establish an evaluation method for cross-regional major infrastructure project (CRMIP) supportability. The focus is to identify evaluation indicators from a complexity perspective and develop an evaluation model using qualitative and quantitative methods. Case studies are carried out to verify the reliability of the evaluation model, thereby providing theoretical and practical guidance for CRMIP operations and maintenance (O&M).

Guided by the idea of complexity management, the evaluation indicators of CRMIP supportability are determined through literature analysis, actual O&M experience and expert interviews. A combination of qualitative and quantitative methods, consisting of sequential relationship analysis, entropy weighting, game theory and cloud model, is developed to determine the indicator weights. Finally, the evaluation model is used to evaluate the supportability of the Hong Kong–Zhuhai–Macao Bridge (HZMB), which tests the rationality of the model and reveals its supportability level.

The results demonstrate that CRMIPs' supportability is influenced by 6 guideline-level and 18 indicator-level indicators, and the priority of the influencing factors includes “organization,” “technology,” “system,” “human resources,” “material system,” and “funding.” As for specific indicators, “organizational objectives,” “organizational structure and synergy mechanism,” and “technical systems and procedures” are critical to CRMIPs' O&M supportability. The results also indicate that the supportability level of the HZMB falls between good and excellent.

Under the guidance of complexity management thinking, this study proposes a supportability evaluation framework based on the combined weights of game theory and the cloud model. This study provides a valuable reference and scientific judgment for the health and safety of CRMIPs' O&M.

The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.

The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019 Hong Kong Exchange ESG Guide using regression tests.

The results indicate that the level of concentrated ownership is negatively associated with the quantity of ESG disclosure only in the voluntary disclosure period, suggesting that agency problems are alleviated when ESG reporting is mandatory. The findings also show that larger firms significantly disclose higher levels of ESG information in both voluntary and mandatory disclosure periods. Furthermore, the extent of ESG disclosure significantly increases when firms' sustainability reports are audited by Big 4 accounting firms only in the voluntary disclosure period. Finally, the control variables are significantly related to the level of ESG disclosure showing that ESG disclosure increased over time and is significantly different among industries.

The authors make contributions to the literature on non-financial disclosure in relation to ESG reporting by examining the relationship between firm characteristics and ESG disclosure in the Hong Kong context under both voluntary and mandatory disclosure regimes. This study also provides important implications for other stock markets and relevant stakeholders including preparers, users and the sustainability profession.

Researcher agreed that job performance has a positive effect on productivity as well as an organisation’s efficiency. Thus, this study aims to investigate the impact of mindfulness skill, inclusive leadership (IL), employee work engagement and self-compassion on the overall job performance of secondary school teachers in Hong Kong. It then evaluates the mediating effect of employee work engagement between the relationships of mindfulness skill, IL and job performance, as well as the moderate effect of self-compassion between the relationships of mindfulness skill, IL and employee work engagement.

The sample comprised 263 teachers working from three secondary schools in Sha Tin, Hong Kong. The data was then analysed using Smart PLS version 4.0.9.

The results showed significant positive relationships between mindfulness skill and IL towards employee work engagement and between employee work engagement and job performance; meanwhile, there emerged a significant effect on the relationship between mindfulness skill and IL towards job performance. Furthermore, this research has confirmed that self-compassion did not moderate the relationship between mindfulness skill, IL and employee work engagement, but employee work engagement plays a mediating effect on the relationship between mindfulness skill, IL and job performance.

This research has helped to fill the literature gap by examining the mediating roles of employee work engagement and mediator role of self-compassion in the integrated relationship of multi-factor and job performance. Examining the mediating role of employee work engagement has helped to enhance the understanding of the underlying principle of the indirect influence of mindfulness skill, IL and job performance. The result of this research shows that self-compassion plays a vital role in influencing the employees’ work engagement. Hence, it is important that companies design human resource management policy that enables self-compassion to be used as a consideration psychological-related strategy when structing organisation or teams. It is also crucial for top management and policymakers to define and communicate the organisation’s operating principle, value and goals.

This study aims to investigate how indigenous socio-cultural (ISC) practices within informal networks, such as guanxi and wasta, provide benefits beyond mere access. Specifically, the authors explore their global impact on B2B relationships, focusing on reciprocity. A multiregional sample extends research on ISC practices in B2B relationships by examining contingency effects of informal network ties.

The authors surveyed 404 buyers in two developed (Hong Kong and Portugal) and two emerging economies (Kuwait and Colombia), and also categorized by strong and weak informal network ties. Using structural equation modeling, the authors examined a relationship marketing (RM) model from a typology (Clubs, Sociocracies, Clans and Compadres) for assessing contingency effects.

The study reveals that in developed economies with strong formal institutions, negative aspects of favor reciprocity norms intensify unless informal networks are driven by strict sociomoral obligations. This supports research indicating that contractual governance competes rather than complements relational governance. Moreover, trust-building processes are crucial in regions with low uncertainty tolerance to mitigate adverse effects.

Suppliers from developed nations need more than cultural communication insights when engaging in business in emerging markets. We acknowledge changes buyers may expect adherence to reciprocity rules embedded in the ISC practices of their informal networks.

This study pioneers a typology of social structures to analyze ISC practices across buyers with varying formal institutional strength and informal network ties. It sheds light on institutional dynamics, trust-building processes, and nuances surrounding both positive and negative aspects of reciprocity practices. Furthermore, it broadens the scope of RM to Asia, Europe, Latin America and the Middle East.

This article aims to investigate how institutional characteristics affect the level of financial development of economies collectively and compare between developed and undeveloped economies.

A dynamic panel with 131 countries, including developed and developing ones, was utilized; the estimators of the generalized method of moments system (GMM system) model were selected because they have econometric characteristics more suitable for analysis, providing superior statistical precision compared to traditional linear estimation methods.

The results from the full panel suggest that concrete and well-defined institutions are important for financial development, confirming previous research, with a more limited scope than the present work.

Limitations of this research include the availability of data for all countries worldwide, which would make the research broader and more complete.

A panel of countries was used, divided into developed and developing countries, to analyze the impact of institutional variables on the financial development of these countries, which is one of the differentiators of this work. Another differentiator of this research is the presentation of estimates in six different configurations, with emphasis on the GMM system model in one and two steps, allowing for comparison between results.