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This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

The importance of packaging attributes for purchase decisions has generated interest in the research and food industry. As a matter of fact, innovation in packaging is constantly searching for new solutions that generate customer experience. The aim of this study is to analyse the effect of packaging attributes (protection, convenience, portability and storage, information, sustainability, branding and engagement) on consumer purchase intention of experiential packaging especially designed to provide an extraordinary sensory or interactive communicational experience and the influence of potential moderators.

The authors used a quantitative methodology based on the partial least squares (PLS) technique to estimate the structural model proposed. A purposely developed questionnaire was administered to a non-probabilistic sample of 1,489 European consumers. The questionnaire included questions related to consumers' perception of packaging attributes and purchase intention of different experiential packages.

The results indicate that packaging attributes are related to consumer purchase intention of experiential packaging. Engagement attributes show the strongest positive influence followed by branding and economy. However, attributes such as sustainability showed a negative effect on the purchase intention of these packages. The authors’ results also show the influence of gender, family structure and residential background as moderators of the relationships.

Customers' decision-making processes are strongly influenced by product packaging. However, little is known about how new technologies and design in packaging influence consumers' responses. This research provides evidence of the influence of packaging attributes on consumer purchase intention for experiential packaging, a proliferating area of research.

This study aimed to detect the relationships between mindfulness and events participation, and then between the later and psychological empowerment.

The proposed model's underlying hypotheses were empirically tested with data collected through an online survey addressed to a convenience sample of frequent leisure participants (n = 199). The authors applied the structural equation model (SEM) to confirm the aforementioned relationships. To assess the adequacy of the psychometric properties of the measures, the authors performed a confirmatory factor analysis of the measurement model, with a maximum likelihood estimation method.

Under the effects of the lockdown period environment, the results express a positive relationship between a mindful state of mind – related to observation/attention – and the yearnings and perceptions about the participation in events. This relationship for consistency was proven to be moderated by the perception of the participation importance to the individual subjective well-being/mental health. Due to participation insights, there was a positive effect on psychological empowerment, supporting the relationship that had been hypothesized.

The authors propose and test a new model that contributes to the theory and examines how mindfulness behavior can effect more alluring and intense participation in events and what are the anticipated outcomes in terms of psychological empowerment.

The purpose of this study is to propose and test an integrated model to explain how trust is built in sharing economy (SE) transactions.

Initially, prior literature was systematically selected and synthesized to develop a comprehensive framework applicable to multiple trust-building perspectives and categories of SE platforms. Then, a survey was conducted to validate the constructs and test the model with Airbnb guests. A sample of 351 responses was collected and analyzed using structural equation modeling.

The results indicate that the cues an individual assesses to infer their counterpart’s trustworthiness and the reasons the individual has for engaging in the SE transaction can explain a large variance in their trust in the counterpart. In addition, the individual’s propensity to trust moderates this relationship.

The proposed model can help identify the most effective trust-building mechanisms. It can be taken as a common knowledge base for scholars to compare the four trust-building perspectives and different categories of SE platforms, as well as to investigate the subject over time and across cultures.

This research can also help practitioners understand the complexity of building trust and design platform features to do so.

A unified model clarifies trust in the SE, aiding platform growth and community bonding. This insight guides platforms in feature enhancement and policymakers in drafting balanced regulations.

To the best of the authors’ knowledge, for the first time, there is a comprehensive and parsimonious model applicable to the four trust-building perspectives and different categories of SE platforms.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

This research aims to analyse the perceptions of practitioners in three regions regarding the challenges faced by their firms during the pandemic, considered a black-swan event. It examines the strategies implemented to mitigate and recover from risks, evaluates the effectiveness of these strategies and assesses the difficulties encountered in their implementation.

In the summer of 2022, an online survey was conducted among supply chain (SC) practitioners in France, Poland and the St. Louis, Missouri region of the USA. The survey aimed to understand the impact of COVID-19 on their firms and the SC strategies employed to sustain operations. These regions were selected due to their varying levels of SC development, including infrastructure, economic resources and expertise. Moreover, they exhibited different responses in safeguarding the well-being of their citizens during the pandemic.

The study reveals consistent perceptions among practitioners from the three regions regarding the impact of COVID-19 on SCs. Their actions to enhance SC resilience primarily relied on strengthening collaborative efforts within their firms and SCs, thus validating the tenets of the relational view.

COVID-19 is (hopefully) our black-swan pandemic occurrence during our lifetime. Nevertheless, the lessons learned from it can inform future SC risk management practices, particularly in dealing with rare crises. During times of crisis, leveraging existing SC structures may prove more effective and efficient than developing new ones. These findings underscore the significance of relationships in ensuring SC resilience.

The purpose of this study was to development of a new chocolate-flavored powdered food supplement enriched with mesquite pod flour, oak extract and agave fructans, with proper sensory characteristics as well as its physicochemical and glycemic quality.

A powdered shake was formulated using experimental design (23) with mesquite (Prosopis laevigata) pod flour, oak (Quercus convallata) extracts, nonalkalinized cocoa, agave fructans, milk protein and xanthan gum. Sensory analysis (choice profile method, ranking test, focus group, quantitative descriptive analysis), moisture, ash, fiber, protein and lipids, pH, color, wettability, dispersibility and rheological tests were done. Phenolic profiling analysis to samples was done by ultraperformance liquid chromatography coupled to photodiode array detection and electrospray ionization tandem mass spectrometry, antioxidant activity was measured by 2,2’-Azino-bis(3-ethylbenzothiazoline-6-sulfonic acid) diammonium salt radical cation, ferric reducing antioxidant power and oxygen radical absorbance capacity, glycemic index (GI) and glycemic load were evaluated.

The main sensory attributes in the powders were chocolate, bitter, astringent, grass/linseed flavors (p < 0.05). The product has protein [66.9%], carbohydrates [22.0%], lipids [1.6%], ash [2.7%] and moisture [6.8%], with wettability (23 s), and dispersibility of 77.9%. Catechin, epicatechin, gallocatechin, procyanidin B2, chlorogenic, coumaric and ferulic acids were identified. GI and caloric load not show differences between men (73.3±2.4, 4.4±0.1) and women (67.0±2.1, 4.1±0.1) (p > 0.05).

The use of mesquite pods, oak and agave fructans in powder food supplement is an alternative to obtain a product high in protein, with good sensory properties, antioxidant activity and moderate GI.

Construction sustainability (CS) is a strategic reaction to the sustainability expectations of the construction industry's external stakeholders. The extant literature has viewed the environmental, social and economic dimensions of CS as having independent effects on financial performance. Due to the influence of common stakeholders, however, interactions in these dimensions will be present in their effect on financial performance. Accordingly, this study identifies the mechanisms of the interactions between the three CS dimensions and how they jointly affect financial performance.

Content analysis of GRI reports of 60 large construction organisations, followed by a hierarchical regression analysis was used to identify the interactions between environmental, social and economic CS in their effect on financial performance.

Economic CS was found to indirectly, and not directly, affect financial performance, the effect being mediated by both environmental and social CS. Environmental CS was found to have a strong negative effect on financial performance, whilst social CS was found to have a strongly significant positive effect on financial performance.

The motivation for engaging in CS is that investment in economic CS will have a positive effect on both environmental and social CS outcomes, which, in turn can have a combined effect on financial performance.

This is one of the first studies investigating the effect of interactions between the environmental, social and economic CS dimensions on the financial performance of construction organisations. It is also one of the first studies that applies a sociotechnical framework to this relationship.

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.

The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.

The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.

The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.