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The purpose of this research is to examine the drivers of sustainable supplier selection (SSS) and investigate the extent to which it is associated with a buyer's financial performance within an emerging economy context.

The data were collected from 235 supply chain and procurement professionals in Thailand. The structural relationship was tested using partial least squares based structural equation modeling (PLS-SEM) and PROCESS tool.

Based on the empirical findings, firms that pursue sustainability initiatives during supplier selection process enjoy better financial performance than their competitors. The analysis suggests six hypothetical paths explain SSS. Suppliers' human rights and safety focus are the most powerful determinants of SSS. Significantly, positive support was found for the SSS and buyers' financial performance relationship. Finally, there is a significant moderating effect of resource investment on sustainability efforts.

Data for the study were collected from a single industry, so the findings are indicative but not representative of all supply chains. Due to this limitation, the findings cannot be generalized across other countries and industries. This study is a starting point in understanding the role of SSS in creating a sustainable supply chain. Future research may develop a comprehensive understanding of the nature and magnitude of the impact of SSS on sustainable supply chains.

This paper contributes toward an understanding of the determinants of SSS and its consequences for sustainable supply chains.

本研究旨在探究選擇可持續供應商的驅動因素，及探討在新興經濟的環境下選擇可持續供應商與買方的財務表現之間有多大的關係。

數據取自235名在泰國的供應鏈及採購專業人士。研究人員使用基於偏最小二乘為基礎的結構方程模型 (PLS-SEM) 及流程 (PROCESS) 工具 測試了結構的關係。

基於實證結果，在選擇供應商的程序中、奉行持續性措施的公司的財務表現會較其對手更好。分析顯示有六個假設性的途徑可闡釋可持續供應商的選擇。供應商的人權及以安全為焦點是選擇可持續供應商的最有力的決定因素。明顯地、選擇可持續供應商及買方財務表現之間的關係已找到支持的證據。最後，資源的投資對可持續性方面的努力產生重大的調節效果。

由於用來研究的數據取自單一行業，故研究結果是指示性的、而非代表所有供應鏈。因為這個局限，所以研究結果不能概括其它國家或行業。唯本研究就了解選擇可持續供應商在創造一個可持續的供應鏈上所扮演的角色方面踏出了第一步。未來的研究或會就選擇可持續供應商對可持續供應鏈予以何種影響及多大的影響提供更全面的解說。

The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.

The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.

This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.

The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.

While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.

Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.

This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

The initial policy of the countries that developed vaccines has been to lock the vaccine by patent. This has been due to the fact that domestic demand for vaccine was mounting. Since only a few countries could invest in it, manufacturing and export remained at the behest of those few resulting in deep inequity in the global rollout. Pandemics are global health crises. Hence, calls for the patent waiver for the COVID-19 vaccine are growing to access the vaccine. The vaccine and its production, marketing and distribution have been politicized driven by the hegemonic aspiration. Both manufacturing and import-dependent countries are racing to win the diplomatic battle: the former has to win to gain hegemony and the latter to get the vaccine. Hence, the vaccine distribution has been marked with deep discrimination, and as a result, the migrant community is less likely to get their vaccine on time. This article engages in the decades-long debate over intellectual property rights and patenting life-saving vaccines. We argue that exemption of COVID-19 vaccines from intellectual property rights would improve global access and equity.

The purpose of this paper is to assess how far Jamaica has come regarding women economic empowerment, female entrepreneurship and its development policies in favour of women entrepreneurship development.

This exploratory study employs a mixed method approach to achieve its research objectives, consisting of literature review and corroboration with existing database and indices. Key insights of research on female entrepreneurship are used to reflect on published data to assess progress of female entrepreneurship development in Jamaica. The 2017 editions of the Global Entrepreneurship Monitor and Gender Entrepreneurship and Development Index were examined to gain a better understanding of how the Jamaican business environment has progressed or regressed over time and how the economic development and business environment impact female participation in Jamaica’s labour force and entrepreneurial initiatives.

The economic conditions in Jamaica and the role of females as domestic caregiver have made it difficult for women to enter the labour force even though Jamaican women are relatively better educated than men. Women remain at a disadvantage in the labour force. Jamaica’s legislation and budget allocations in favour of female entrepreneurship are analysed to identify where and how Jamaica is investing its efforts to improve women’s participation in the labour force. The authors conclude with suggestions on how the Jamaican government could facilitate further women entrepreneurship development to reach a more gender balanced inclusive socio-economic development.

While global policy has been promoting women empowerment through entrepreneurial development, little is known on the actual outcome of such human capital investment strategy and the critical vectors that contribute to such outcome. This scarcity of knowledge is also applicable to Jamaica. This paper attempts to contribute to women entrepreneurship research by reaching beyond the output-oriented perspective of various skill development programmes and attempts to link policy choice with overall macro results of entrepreneurship development in general and women entrepreneurship development in specific. The study thus provides a rare glimpse of the entrepreneurship ecosystem in Jamaica.

This article represents an empirical examination of green logistics awareness of employees at third-party enterprises in China. The data used for this study was collected using a survey related to green logistics awareness. Participants were employees of Chinese enterprises, including five logistics companies. Although there was a general low level of green logistics awareness, results showed a diverse awareness of the topic contingent upon green logistics knowledge. More specifically, with the exception of those who demonstrated a high degree of green logistics knowledge, green logistics awareness level and other dimensions were low. In addition, educational background demonstrated an influence on green logistics awareness. The findings from this study have real-world implications for the development of state logistics environmental protection policy.

The purpose of this paper is to synthesize the existing evidence on leadership that best matches nursing home care, with a focus on behaviors, effects and influencing factors.

A narrative review was performed in three steps: the establishment of scope, systematic search in five databases and assessment and analysis of the literature identified.

A total of 44 articles were included in the review. The results of the study imply that a stronger focus on leadership behaviors related to the specific context rather than leadership styles could be of added value in nursing home care.

Only articles applicable to nursing home care were included. The definition of “nursing home care” may differ between countries. This study only focused on the academic literature. Future research should focus on strategies and methods for the translation of leadership into behavior in practice.

A broader and more conceptual perspective on leadership in nursing homes – in which leadership is seen as an attribute of all employees and enacted in multiple layers of the organization – could support leadership practice.

Leadership is considered an important element in the delivery of good quality nursing home care. This study provides insight into leadership behaviors and influencing contextual factors specifically in nursing homes.

The purpose of this paper is to investigate the relationship between corporate entrepreneurship (CE), organizational culture (OC) and business performance (BP). Additionally, the study has attempted to address the moderating influence of OC on CE–BP relationship.

Data were collected from middle managers of Big Five banks of Pakistan. A two-step approach to structural equation modeling was used. Using confirmatory factor analysis, the measurement model fit was determined. The significance of the theoretical relationship was assessed using structural model.

The results have supported the hypothesized direct and moderated relationship.

The present study extends the body of knowledge in testing the resource-based view of the firm theory and contingency theory through providing empirical evidence on the hypothesized relationships. Additionally, the study has contributed in the existing theory through evaluating the moderating of OC by using interaction effect in partial least squares structural equation modeling (PLS-SEM).

The purpose of this paper is to make the case for bringing compassion to students in educational settings, preschool through graduate school (PK-20).

First, the author defines what is meant by “compassion” and differentiates it from the related constructs. Next, the author discusses the importance of bringing compassion into education, thinking specifically about preschool, K-12 (elementary and middle school/junior high/high school), college students, and graduate students (e.g. law, medical, nurses, counselors and therapists-in-training). The author then reviews the scant empirical literature on compassion in education and makes recommendations for future research. In the final section, the author makes specific and practical recommendations for the classroom (e.g. how to teach and evaluate compassion in PK-20).

While there is a fair amount of research on compassion with college students, and specifically regarding compassion for oneself, as the author reviews in this paper, the field is wide open in terms of empirical research with other students and examining other forms of compassion.

This is not a formal review or meta-analysis.

This paper will be a useful resource for teachers and those interested in PK-20 education.

This paper highlights the problems and opportunities for bringing compassion into education settings.

To date, no review of compassion in PK-20 exists.

The purpose of this paper is twofold. First, it highlights the emergence of Generation Z and the interface of its members with the tourism system. Second, by way of a theoretical model, the paper provides a more holistic approach to understanding Generation Z travel experiences in which the emphasis is shifted from the destination to the traveller. This is in keeping with the trend which lays more emphasis on people rather than landscape.

This is qualitative research founded on an interpretive (constructivist) paradigm. Selecting Generation Z as the subject locates this study under generational theory and assumes prima facie a socially constructed reality. The paper is based on research conducted in New Zealand aimed at understanding the travel experiences of inbound Generation Z travellers. Data were collected from 12 semi-structured interviews lasting about 30 min each and from 5 blogs. Nvivo 11 programme was used in analysing data and developing themes. Core categories and related themes were generated forming building blocks of a theoretical model.

Findings revealed interplay of multiple factors in Generation Z’s travel experiences at a destination. The factors are global in nature, destination centric and those which are immediate or proximate to the individual. To fully grasp the notion of experience requires the gestalt of the three as well as pre-trip, during-trip and post-trip factors.

The impact of significant events upon participants is assumed. A specific analysis of the events and the magnitude of their influence on the individual participants may be necessary.

Destination marketers tend to concentrate on psychological aspects to appeal to the traveller. The focus, in this case, is creating an attractive image in the mind of travellers to get them to come to the destination. This research suggests shifting the focus to understanding the evolving traveller.

Governments and tourism purveyors may require an ever-increasing budget to map out strategies to meet the continuously morphing needs of the future traveller. The constantly evolving global environment necessitates greater flexibility in institutional framework with less bureaucratic bottlenecks.

Generation Z is a relatively new entrant into the tourism market which makes this research relevant and timely. The paucity of academic literature on a generation which is contemporaneously in its “highly influenceable” period of life and entering adulthood in an increasingly changing world is further credence for this research. A more holistic theoretical model to understanding Generation Z travel experience is proposed.

This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.

A broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria.

The concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society.

This review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders.

There is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.