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Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.

The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.

IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.

The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.

Partial least squares (PLS) path modeling is a variance-based structural equation modeling (SEM) technique that is widely applied in business and social sciences. Its ability to model composites and factors makes it a formidable statistical tool for new technology research. Recent reviews, discussions, and developments have led to substantial changes in the understanding and use of PLS. The paper aims to discuss these issues.

This paper aggregates new insights and offers a fresh look at PLS path modeling. It presents new developments, such as consistent PLS, confirmatory composite analysis, and the heterotrait-monotrait ratio of correlations.

PLS path modeling is the method of choice if a SEM contains both factors and composites. Novel tests of exact fit make a confirmatory use of PLS path modeling possible.

This paper provides updated guidelines of how to use PLS and how to report and interpret its results.

The goal of this study is to identify and validate some selected determinants of early-stage entrepreneurial activity (ESEA) by assessing the impact of entrepreneurial knowledge and skills (EK&S), fear of failure (FoF), the social status of entrepreneurs (SSE) and entrepreneurial intentions (EI) on ESEA.

The study utilised cross-sectional data gathered by the Global Entrepreneurship Monitor (GEM) team from 49 countries, with a total of 162,077 respondents. The data analyses involved correlation, simple regression and path analyses, with a specific focus on testing for mediated and moderated effects. To complement the statistical analyses, fuzzy-set qualitative comparative analysis was also employed.

The path analysis revealed EK&S as primary drivers of EI and ESEA. Also, EK&S moderated the effects of FoF on EI, and the inclusion of EI improved the model significantly. The fuzzy-set qualitative comparative analysis result showed that the presence of EI, EK&S, FoF and SSE were sufficient but not necessary conditions for ESEA.

The tested model demonstrates the importance of EK&S and EI, as well as the need to mitigate the effects of the fear factor in promoting entrepreneurial activity. As such, the support of EK&S programmes seems justifiable.

The findings of this study provide a deeper insight into the intricate relationships that underlie entrepreneurial activity by utilising a combination of data analysis techniques.

This study aims to identify the impact of ethical leadership on ethical voice by determining two paths covering relational identification and psychological safety. The first path focused on relational identification and psychological safety. Alternatively, the second path focused on organizational identification and psychological ownership leading to ethical voice. The specific objective of the study is to develop and test an integrated model of ethical leadership.

The objectives were achieved through the adoption of quantitative research techniques. Two hundred forty-eight samples were collected from the banking sector using quantitative research techniques, and data was gathered through a self-administrated questionnaire. Exploratory and confirmatory factor analyses were used through AMOS to generate the results and test hypotheses.

The results suggested a significant impact of ethical leadership on ethical voice, while the other paths’ results, such as relational identification, psychological safety, organizational identification and psychological ownership, suggested partial mediation. The study result adds new insights into ethical leadership and social exchange theory since it tested overlooked paths in the literature, such as relational identification and psychological safety.

The research highlights the significance of ethical voice as a desirable organizational behavior. Ethical voice contributes to a culture of accountability, transparency and ethical decision-making. Organizations should establish channels and platforms for employees to voice ethical concerns and suggestions. This may involve regular feedback sessions, anonymous reporting mechanisms and protection policies for whistleblowers. Leaders should actively encourage and value ethical voices as a valuable contribution to the ethical climate of the organization.

The study found that ethical leaders influence their followers in such a way that they adopt ethical behavior. It is also validated that organizational ethics are shared by employees who interact with ethical leaders. So, departments should train such leaders because ethical leadership positively affects followers’ attitudes and behaviors, and organizations should encourage ethical behavior in supervisors and subordinates. The study also found that relational and organizational identification helps employees develop psychological capabilities, which leads to reporting workplace misconduct. The current study tested these mechanisms collectively and found that ethical leadership significantly contributes to ethical voice.

The current study highlighted the role of ethical leaders in promoting ethical behavior, improving employee well-being and engagement, cultivating collaboration and inclusion, and making a contribution to the overall ethical climate within organizations and society as a whole. Organizations can have a positive impact on the social fabric by cultivating a culture of ethics, respect and social responsibility if they make these considerations their top priorities.

The current study is unique since it is intended to develop and test an integrated model of ethical leadership and ethical voice. This research combines an integrated model, focusing on employees’ identities and self-concepts and examining ethical voice as a behavioral outcome.

The study systematically analyses the path dependency and path-shaping of borrowed education policy, tracing it from the global through the national to individual schools. It also revisits the case schools after five years to map the school level policy paths.

Recently, path-dependency heuristics have drawn attention in predicting educational policy trajectories. However, these studies are primarily theoretical, and those empirical studies do not capture what happens at the school level. This paper fills the research gap by presenting a model that synthesises the research from diverse fields and is informed by findings from a longitudinal case study of educational outsourcing in public schools in Hong Kong and Korea.

The findings highlight path dependency interactions across educational levels diachronically and synchronically, while aptly incorporating the creative ways school leaders exercise their agency therein. The paper concludes with new insights into policy trajectory and education outsourcing.

The study substantiates and extends previously suggested theoretical models on the paths of travelling educational policies and identifies the factors that shape the paths. It also sheds light on how school leaders navigate the structures that constrain their actions or create a new path and pursue their educational goals.

The paper aims to examine the concept of architectural design communication (ADC) for updating design studio dynamics in architectural education during the Covid-19 pandemic. Within this perspective, the changing and transforming contents of architectural education, the thinking, representation and production mediums are examined through the determined components of ADC. There are five components in the study, which are (1) Effective Language Use, (2) Effective use of Handcrafts, (3) Effective Technical Drawing Knowledge, (4) Effective Architectural Software Knowledge and (5) Outputs.

The research method is based on qualitative and quantitative methods; a survey study is applied and the comparative results are evaluated with the path analysis method. The students in the Department of Architecture of two universities have been selected as the target audience. Case study 1 survey is applied to Altinbas University (AU) and Case study 2 survey is applied to Universitat Politecnica de Valencia (UPV) students during the COVID-19 pandemic; ‘19-‘20 spring term, online education.

As a result, two-path analysis diagrams are produced for two universities, and a comparative analysis is presented to reveal the relationships of the selected ADC components.

This paper fulfills an identified need to study how ADC can be developed in online education platforms.

This study aims to propose and test a model that examines the potential connections between two teacher situational variables (teacher immediacy and credibility) and three learner affective factors (motivation, attitudes and communication confidence) and to examine how such associations predict learners’ L2WTC (Foreign/second language willingness to communicate) in a language class via a comprehensive communication model to structurally verify the theoretically based associations among these variables.

In total, 214 females and 198 males took part in the study with age range between 19 and 38 years. Participants filled in a verified, translated Arabic version of the questionnaires using an online questionnaire. Data were gathered using questionnaires and were analyzed using descriptive statistics, confirmatory factor analysis, path analysis and sequential mediation analysis using bootstrapping methods to identify and verify direct and indirect paths in the model.

The initial L2 communication structural model showed acceptable goodness of model fit. Teacher credibility and immediacy behaviors only indirectly predicted L2WTC through the mediation of affective variables. Motivation and communication confidence mediated the relationship between credibility and L2WTC, while the association between immediacy and L2WTC was mediated by communication confidence.

The findings of this study have important pedagogical implications globally for professions related to communication instruction, especially with regard to teacher credibility behaviors and particularly for practitioners and beneficiaries in EFL contexts where learners are widely acknowledged for their unwillingness to communicate in foreign language classes.

There is still an ongoing debate on the value relevance of capital structure and its determinants. Recently the issue has been explored in family firms after being explored in mature firms. This paper investigates the role of institutional investors and the firm's innovation activity in influencing the firm's decision and ability to acquire debt capital.

A large sample of 700 privately-held family firms in Italy from 2010 to 2019. Two analysis techniques are used: panel analysis and path analysis. The value of debt and the debt ratio are used as leverage measures. The value of patent (as a proxy for innovation) and institutional investor are the explanatory variables.

The results show that institutional investors have no relationship with financial leverage measures except when controlling for an interaction variable (Institutional investors × Lombardy region). The patent value is positively correlated with debt; however, the ratio patent-to-asset is negatively related to financial leverage indicating higher risk exposure. The nonlinearity test demonstrates a turning point when the relationship between patent value and debt inverts.

Firms should monitor their innovation activity since excessive innovation increases risk exposure and affects financing opportunities and value. The involvement of institutional investors does not always enhance value.

Existing literature focuses separately on family firm innovations and financial leverage as outcome variables, emphasizing the role of institutional investors in both fields by adopting agency theory and socioemotional wealth framework. In this study, the authors go further by merging both relationships, investigating the dynamics of the institutional-family firm innovation relationship in influencing the firm's capital structure. The authors contribute to the ongoing debate by providing original findings on capital structure, governance and innovation, supported by rigorous methods to enhance family firms' decision-making.

This paper aims to assess the direct effects of antecedents of initial trust, the mediating effect of trust and the moderating effect of demographic variables on non-adopters’ behavioral intention to use mobile banking.

The study tested the models of theory of reasoned action and theory of planned behavior to evaluate potential antecedents of trust (diffusion of trust, infrastructure quality, perceived costs, privacy and security) moderators (demographic variables) and mediators (initial trust) that will influence behavioral intention to use mobile banking. The Hayes’ Process Macro developed by Andrew F. Hayes (2013) was used as a statistical analysis in SPSS to estimates the path coefficients using multiple regression. The tool provides insights on the direct and indirect effect of the independent variable on the dependent variable through the existence of moderating variables and mediation variables.

The results show that the non-adopters of mobile banking asserted that the antecedents of initial trust played a significant influence on behavioral intention to use online banking services.

There is a dearth of literature addressing mobile banking in the Philippines. The first initial trust formation in internet banking using computer workstations and laptops in the Philippines was conducted by Chiu et al. (2016). This research fills in the gap by expanding and formulating a deeper understanding of the antecedents of initial trust that influence consumer behavioral intention that might be responsible for the slow diffusion of mobile banking services in the country. The results from this study will help financial institutions create a beneficial connection with consumers while alleviating the fears of non-adopters and enhancing their understanding of the benefits of mobile banking.

Despite retail digitisation and research efforts focussed on online and omnichannel shopping, there is insufficient knowledge regarding retail patronage formation in the grocery category, where in-store sales dominate. This study analyses the retail patronage formation in grocery in-store fill-in shopping.

The authors designed a questionnaire to measure retail patronage behaviour, consumer satisfaction (CS), store attributes evaluation and e-retail usage. Then, the authors analysed the path structure for retail patronage behaviour formation using structural equation modelling. Additionally, they performed a mediation analysis using the bootstrap method and a moderation analysis based on a chi-square difference test.

This study provides three main findings. First, the authors' model has two ways to increase Share-of-Wallet (SOW). One is to increase Share-of-Visits (SOV) and another is to increase CS amongst non-users of e-retailing. Second, the results of the moderation analysis suggest the influence of customers' use or non-use of e-retailing on SOW formation. Third, service evaluation plays an interesting role in the overall model: the lower the assessment of service, the higher the SOV; the higher the evaluation of service, the greater the CS; the greater the CS, the higher the SOV.

The authors proposed the framework for the relative retail patronage formation in grocery fill-in shopping to examine the relationship between two relative patronage indicators (SOW and SOV) in the path structure and the mediating effect of CS and the moderating effect of e-retailing usage on retail patronage formation.