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The purpose of this study is to compare the competition and productivity of the US freight rail transportation industry for the past 41 years (1980 ∼ 2020), which consists of the two periods, before and after the abolishment of the Interstate Commerce Commission (ICC) in 1995.

This study investigates any relationships between the market concentration index values and labor productivity values in the separate two periods, and how the existence of a regulatory body in the freight transportation market impacted the productivity of the freight rail transportation industry by using a Cobb–Douglas production function on annual financial statement data from the US stock exchange market.

This study found that, after the abolishment of the ICC: (1) the rail industry became less competitive, (2) even if the rail industry had an increasing labor productivity trend, there was a strong negative correlation between the market concentration index and labor productivity and (3) the rail industry’s total factor productivity was decreased.

This study is to find empirical evidence of the effect of the ICC abolishment on the competition and productivity levels in the US freight rail transportation industry using a continuous data set of 41-year financial statements, which is unique compared to previous studies.

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

This study aims to examine the role of Australian casinos in facilitating money laundering and Chinese capital flight.

The reports and transcripts of evidence from government inquiries into money laundering in Australian casinos are integrated with analyses of Asian transnational crime.

Money laundering in Australian casinos is linked to transnational crime and Chinese capital flight. A central finding is that junket operators play a key role in facilitating money laundering. The casinos are particularly exposed to criminal influences in the Chinese very important person gambling market, since they have used junket operators and underground banks, many of whom are closely linked to major Chinese criminal groups from Hong Kong and Macau.

Very little information is available on money laundering in Australian casinos and this research has relied on the government inquiries that have been conducted over the past two years on the subject.

The author’s focus on money laundering in Australian casinos in the context of Asia-Pacific transnational crime is important for Federal and state government regulators grappling with the rapidly changing money laundering issues. The government inquiries recognised that the money laundering was related to transnational crime, but did not have the time and resources to explore the topic. The paper provides state government casino regulators and financial crime regulators with a broader international perspective to anticipate future money laundering and crime pressures facing Australia’s casinos.

Money laundering in Australian casinos has had devastating social implications on the community. My research helps to focus attention on the problems of transnational crime and money laundering.

Little research has examined the linkages between casinos and transnational crime. This study has found that Australian casinos were used to launder the proceeds of illegal drug trafficking and to facilitate Chinese capital flight. While casinos have been forced by damming government inquiries to tighten anti-money laundering controls, it is likely that there will be pressure to relax these controls in the future because of competitive pressure from other casinos in the Asia-Pacific region.

The globalisation of markets, emerging concepts of sustainable development, and circular economy have defined the boundaries within which organisations must compete and address the needs of key stakeholders. As circumstances change, boundaries are often replaced by the relationships between companies and the communities they serve. Consequently, strategy has become a central aspect of sustainable leadership and the foundation for implementing strategic management in a dynamic system of relationships. Every company is born and grows within social and economic ecosystems. Drawing on the metaphor of biology, ecosystems are described as dynamic interconnections among various elements that influence and foster entrepreneurship. Interconnections between players (such as marketplaces, organisations, governments, and universities) create a flow of expertise, abilities, knowledge, experience, and tangible resources. Economic and social ecosystems involve various actors and components that continuously coexist and interact, leading to the creation of numerous mutual relationships. Consequently, it is crucial for managers to gain a comprehensive understanding of the internal and external environments. Various decision-making tools and strategies can be used to achieve this goal. These tools were developed to assist managers, researchers, and consultants in making informed decisions under complex scenarios. This chapter presents several decision-making strategies and tools, including the Boston Consulting Group (BCG) matrix, General Electric (GE) matrix, Balanced Scorecard (BSC), PEST, PESTEL analysis, and SWOT analysis.

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

Adaptability is an inherent quality in building circularity, as adaptability can physically facilitate the reversibility of materials in a closed-reversible chain, also called “loops”. Nevertheless, positioning adaptability in circularity-oriented models could overlook some of the contextual considerations that contribute to the utility for the built environment. This paper reconceptualises building adaptability to incorporate circularity, in order to facilitate for the resource loops whilst preserving the long-lasting functionality in buildings.

An integrative literature review on adaptability and circularity of buildings was conducted using systematic search approach. From the initial database of 4631 publications, 104 publications were included for the final analysis. A comparative analysis of definitions and determinants of both concepts was conducted to reconceptualise circular building adaptability.

The findings of the literature study show that incorporating circularity and adaptability is possible through 10 design and operation determinants, namely configuration flexibility, product dismantlability, asset multi-usability, design regularity, functional convertibility, material reversibility, building maintainability, resource recovery, volume scalability, and asset refit-ability. The study concludes that considering the defined determinants in a holistic manner could simultaneously facilitate: building resilience to contextual changes, creation of asset value, and elimination of waste generation.

This paper expands the relevant bodies of literature by providing a novel way of perceiving building adaptability, incorporating circularity. The practical value of this paper lies in the discussion of potential strategies that can be proactively or reactively employed to operationalise circular building adaptability.

Quality of life is a concern of banking customers, but it has received little attention in studies conducted within the banking context. This study aims to investigate the influence of mindfulness on customers’ quality of life and the mediating role of service value, satisfaction and loyalty to the company in this relationship.

Three hundred banking customers participated in the survey. In this study, partial least square structural equation modeling (PLS-SEM) was used to test the relationship between the variables. Then, complementary methods were used to assess the robustness of the PLS-SEM results.

In this study, it was found that mindfulness directly influences service value, satisfaction and quality of life. Service value was also found to directly influence satisfaction. Satisfaction directly influences loyalty to the company. In addition, loyalty to the company, but not satisfaction, directly influences quality of life. However, this study did not find any evidence that service value, satisfaction and loyalty to the company mediate the influence of mindfulness on quality of life.

Banking marketing managers need to ensure that their customers have an impressive moment-to-moment experience with the services provided to support improving their quality of life.

The findings help to advance the understanding of how banks can improve their customers’ quality of life while maintaining the well-being of other stakeholders.

La calidad de vida es una preocupación de los clientes de banca, pero ha recibido poca atención en los estudios realizados en el contexto bancario. Este estudio pretende investigar la influencia del mindfulness en la calidad de vida de los clientes y el papel mediador del valor del servicio, la satisfacción y la lealtad a la empresa en esa relación.

Trescientos clientes de banca participaron en la encuesta. Este estudio utilizó la modelización de ecuaciones estructurales por mínimos cuadrados parciales (PLS-SEM) para comprobar la relación entre las variables. A continuación, se utilizó métodos complementarios para evaluar la solidez de los resultados del PLS-SEM.

Este estudio halló que mindfulness influye directamente en el valor del servicio, la satisfacción y la calidad de vida. El valor del servicio también influye directamente en la satisfacción. La satisfacción influye directamente en la lealtad a la empresa. Además, la lealtad a la empresa, pero no la satisfacción, influye directamente en la calidad de vida. Sin embargo, este estudio no encontró pruebas de que el valor del servicio, la satisfacción y la lealtad a la empresa medien la influencia de mindfulness en la calidad de vida.

Los hallazgos ayudan a avanzar en la comprensión de cómo los bancos pueden mejorar la calidad de vida de sus clientes al tiempo que mantienen el bienestar de otras partes interesadas.

Los directores de marketing bancario deben asegurarse de que sus clientes tienen una experiencia impresionante en cada momento con los servicios prestados para apoyar la mejora de la calidad de vida de los clientes.

生活质量是银行业客户关心的问题, 但在银行业范围内的研究中, 它很少得到关注。本研究旨在研究正念对客户生活质量的影响, 以及服务价值、满意度和对公司的忠诚度在这种关系中的中介作用。

三百名银行业客户参与了调查。本研究采用偏最小平方结构方程模型（PLS-SEM）来检验各变量之间的关系。然后, 本研究使用补充方法来评估PLS-SEM结果的稳健性。

本研究发现, 正念直接影响了服务价值、满意度和生活质量。服务价值也被发现直接影响满意度。满意度直接影响到对公司的忠诚度。此外, 对公司的忠诚度, 但不是满意度, 直接影响了生活质量。然而, 本研究没有发现任何证据表明服务价值、满意度和对公司的忠诚度可以调解心态对生活质量的影响。

研究结果有助于推进人们对银行如何在保持其他利益相关者福祉的同时提高客户的生活质量的理解。

银行营销经理需要确保他们的客户对所提供的服务有令人印象深刻的时刻体验, 以支持改善客户的生活质量。

In a dynamic and complex environment, employees’ creative performance (CP) can be essential in developing a distinguished and competitive strategy for an organization. Using the lens of competency management, this study aims to examine how employees perceived environmental uncertainty (PEU) and competency formula relate to employee CP, with a focus on the hospitality industry.

The data was collected from employees in the hospitality sector. Both symmetrical (PLS-SEM) and asymmetrical (fuzzy-set qualitative comparative analysis [fsQCA]) tests were performed to gain in-depth knowledge of how individual, organizational and environmental factors can be configured to explain employees’ CP.

The symmetrical analysis shows that the competency formula mediates the negative impacts of PEU on two dimensions of creativity – that is, novelty and utility. The fsQCA testing generated contrasting findings and revealed that uncertainty, along with the formula elements, is a unique antecedent condition and opportunity for employees’ CP. The inconsistent findings indicate asymmetrical and complex relationships between the proposed antecedents and outcomes in the case of employee creativity.

A combination of symmetrical and asymmetrical approaches is necessary to uncover the complex relationships among employees, organizations and the environment. This study shows that organizational agility, competency strategies and comprehensive strategic management processes can be configured to explain positive outcomes for organizations during uncertain circumstances. The findings can be used by human resource practitioners to maximize employee creativity and enhance organizational performance.

To the best of the authors’ knowledge, this study is the first to use symmetrical and asymmetrical testing to address the inadequacy of explaining employee CP in complex and uncertain environments, and highlight the crucial role of the competency formula in enhancing novelty and utility dimensions of CP. This research examines the impact of various internal and external factors (i.e. individual, organizational and contextual) on employee creativity within the hospitality industry.