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The purpose of this study is to examine the mechanisms of absorptive capacity (ACAP) in the specific context of digital product development teams. More precisely, it explores the process of internalizing and utilizing external knowledge from sources outside the team to promote the development of innovative ambidexterity.

The study employs the ACAP framework and directs specific attention to the concept of knowledge assimilation, encompassing comprehension, documentation and dissemination. Seventy-five employees of one of Indonesia’s largest commercial banks were surveyed about two initiatives they participated in. To this end, 12 research hypotheses are formulated, tested and analyzed using structural equation modeling.

Knowledge comprehension, documentation and dissemination are found to mediate between knowledge acquisition and knowledge exploitation. At the same time, the relationship between knowledge acquisition and knowledge transformation is mediated by knowledge comprehension and dissemination, but not documentation. The authors also found that knowledge transformation positively mediates between knowledge comprehension and dissemination on the one hand and ambidexterity on the other hand. Importantly, knowledge exploitation negatively mediates between knowledge comprehension and documentation on the one hand and ambidexterity on the other hand.

This study contributes to the existing body of knowledge by offering nuanced insights into the interplay of knowledge assimilation processes within ACAP, particularly in the context of digital product development. The identification of mediating factors and their impacts on ambidexterity provides valuable implications for both theory and practice in this domain.

Construction workers’ safety behavior has been proven to be crucial in preventing occupational injuries and improving workplace safety, and organizational safety support provides essential resources to promote such behavior. However, the specific mechanisms of how organizational safety support affects safety behavior have not been thoroughly explored. Therefore, this study explored the relationship between workers’ perceived organizational safety support (perceived supervisor/coworker safety support) and safety behavior (safety task/contextual behavior), while considering the mediating effects of safety motivation, emotional exhaustion, and the moderating effect of psychosocial safety climate.

Based on the quantitative research method, the hypothesis was tested. The data were collected from 500 construction workers using a structured questionnaire. Observed variables were tested using confirmatory factor analysis, and the path coefficient of fitted model was then analyzed including the associated mediating and moderating effects.

The study found that (1) safety support from both supervisors and coworkers directly forecasted both types of safety behavior, (2) safety motivation was primarily predicted by perceived supervisor safety support, and perceived coworker safety support better predicted emotional exhaustion. Safety motivation mediated the relationship between perceived supervisor safety support and safety contextual behavior, and emotional exhaustion mediated the relationship between both types of safety support and both types of safety behavior, (3) psychosocial safety climate moderated the pathway relationships mediated by safety motivation and emotional exhaustion, respectively.

The samples of this study were mostly immersed in eastern culture and the construction industry, and the cultural and industry diversity of the samples deserves further consideration to enhance the universality of the results. The cross-sectional approach may have some impact on the accuracy of the results. In addition, other potential mediating variables deserve to be explored in future studies.

This study provides a new basis for extending current theoretical frameworks of organizational safety support and safety behavior by using a moderated mediation model. Some practical insights on construction safety management have also been proposed based on the research findings. It is recommended that practitioners should further raise awareness of the critical role of supervisor-worker and worker-coworker relationships, as high levels of safety support from the supervisor/worker respectively effectively encourage safety motivation, alleviate emotional exhaustion, and thus improve workers’ safety performance. Meanwhile, the psychosocial health conditions of workers should also receive further attention.

LinkedIn, as a professional networking platform, plays a crucial role in connecting professionals globally and facilitating their professional growth. This study aims to analyse the perceptions of architects and designers regarding the utilisation of LinkedIn for career development.

The research focuses on gathering professional perceptions and opinions through a qualitative analysis of primary data. A semi-structured interview approach was used for data collection. The study selected 12 actively engaged professionals from the architecture and design industry in Perth, Western Australia, who actively use LinkedIn.

The study's findings reveal diverse opinions and experiences among professionals in the architecture and design industry regarding LinkedIn. It identifies several positive impacts of LinkedIn on the Australian architecture and design industry. Architects and designers recognise the potential benefits of LinkedIn in expanding their professional networks, showcasing their work, accessing learning opportunities and contributing to industry outcomes. They also appreciate the platform's ability to connect them with peers, clients, suppliers and industry, fostering knowledge sharing and collaboration in the evolving work environment.

This study contributes to the existing literature by extending the understanding of the importance of self-presentation on LinkedIn, identifying factors influencing career goal achievement and highlighting the role of professional connections on social media. It establishes connections between 21st-century online innovations and their practical applications within the relevant context.

Agency theory postulates that research and development (R&D) investments are subject to managerial discretion and thus may not enhance firm value as expected. The inconclusive empirical findings in the literature is a testament of that. This paper aims to investigate the interplay between board gender diversity (i.e. women on boards) and value relevance of firms’ effort to innovate as indicated by firms’ R&D investments.

Through a sample of 1,626 US-listed firms from the period 2004 to 2019, the authors examine whether board gender diversity promotes or hampers value relevance of firms’ efforts to innovate. The authors use ordinary least squares as the baseline model and address potential endogeneity through instrumental variable two-stage least square, and selection bias through Heckman selection model. Finally, the authors use the financial crisis of 2008 as a natural experiment to investigate the effect of board gender diversity during the crisis period.

The results show that board gender diversity positively moderates the relation between R&D and firm value. In times of financial crisis, R&D does not destroy firm value in firms with gender diverse board. The results are robust to measurement error, endogeneity issue, particularly simultaneity and selection bias.

The findings in this study have several practical implications. Firms that invest heavily in R&D should be mindful of gender diversity in their board recruitment strategies to enhance innovation outputs and firm value. Current and potential investors (i.e. shareholders) should take into consideration board gender diversity in their investment decision-making processes as the results show that gender diverse boards promote more effective governance, which, in turn, leads to better alignment of R&D investments with shareholder value. Regulators aiming to improve corporate governance policies should encourage gender diversity on the boards. The results align with global initiatives such as the United Nations Sustainable Development Goals, particularly Goal 5 on gender equality. Policymakers may use the findings in this study to advocate for more gender diverse governance structures within corporations.

This study investigates the role gender diverse boards play in creating value from firms’ R&D activities.

The purpose of this paper is to explore the impact of media representation on the mental health of Australians of African descent during the COVID-19 pandemic. By analysing the media coverage of COVID-19 restriction breaches, particularly focusing on individuals from African backgrounds, the study aims to shed light on how racially charged narratives can contribute to emotional distress and exacerbate feelings of alienation within these communities. The findings highlight the detrimental effects of such portrayals, emphasising the need for more responsible and inclusive media reporting to safeguard the mental well-being of culturally and linguistically diverse populations.

The study employed media content analysis to explore representations of Australians of African origin versus the broader Anglo–Australian population during the COVID-19 pandemic, focusing on racial identity’s impact on news coverage of COVID-19 restriction breaches. Researchers classified and distilled extensive textual content, using a diverse sample from various ethnic-racial backgrounds, with an emphasis on African Australians within the CALD community. Data analysis was conducted using NVivo (version 12) software, following an inductive approach.

The findings underscore the consistent portrayal of people from African communities as outsiders and the racial profiling they experience in media coverage of significant issues like COVID-19.

There is very limited research that examines the impact of media coverage on African migrants during the COVID-19 pandemic.

Despite the growing popularity of SHVL fashion, there is little empirical focus on the antecedent factors that influence consumers’ intention to purchase and recommend SHVL fashion. Drawing on insights from the stimulus–organism–response framework, this paper aims to investigate the motivational factors influencing the consumers’ attitudes and their intention to purchase and recommend SHVL fashion.

Primary data was gathered from 232 present customers of SHVL fashion products and analysed using the partial least square structural equation modelling.

Research findings show that eco-consciousness, treasure hunting, status consumption and the need for uniqueness were positively linked to intentions to purchase SHVL fashion through the intervening role of attitude. Attitude was positively linked with purchase intentions, which also positively influenced intention to recommend SHVL fashion.

The study findings assist brand managers in understanding how they can cater to the diverse needs of SHVL fashion consumers.

This research contributes significantly to the SHVL domain by examining core antecedents that motivate consumers’ intention to purchase and recommend SHVL fashion.

A pesar de la creciente popularidad de la moda de lujo vintage de segunda mano (SHVL), hay poco enfoque empírico en los factores antecedentes que influyen en la intención de los consumidores de comprar y recomendar moda de lujo vintage de segunda mano. Basándose en ideas del marco S-O-R, este documento investiga los factores motivacionales que influyen en las actitudes de los consumidores y su intención de comprar y recomendar moda de lujo vintage de segunda mano.

Se recopilaron datos primarios de 232 clientes actuales de productos de moda de lujo vintage de segunda mano y se analizaron utilizando el modelado de ecuaciones estructurales de mínimos cuadrados parciales.

Los hallazgos de la investigación muestran que la conciencia ecológica, la búsqueda de tesoros, el consumo de estatus y la necesidad de unicidad están vinculados positivamente con las intenciones de comprar moda de lujo vintage de segunda mano a través del papel intermediario de la actitud. La actitud se vinculó positivamente con las intenciones de compra, lo que también influyó positivamente en la intención de recomendar moda de lujo vintage de segunda mano.

Los hallazgos del estudio ayudan a los gerentes de marca a entender cómo pueden atender las diversas necesidades de los consumidores de moda de lujo vintage de segunda mano.

Esta investigación contribuye significativamente al dominio de la moda de lujo vintage de segunda mano al examinar los antecedentes clave que motivan la intención de los consumidores de comprar y recomendar moda de lujo vintage de segunda mano.

尽管二手复古奢侈品时尚（SHVL）日益流行, 但关于影响消费者购买和推荐二手复古奢侈品意图的前因因素的实证研究却很少。基于S-O-R框架的洞察, 本研究探讨了影响消费者态度及其购买和推荐二手复古奢侈品时尚意图的动机因素。

从232名现有二手复古奢侈品时尚产品的顾客中收集了主要数据, 并使用偏最小二乘结构方程模型（PLS-SEM）进行了分析。

研究发现, 环保意识、寻宝乐趣、地位消费和独特性需求通过态度的中介作用, 与购买二手复古奢侈品的意图正相关。态度与购买意图正相关, 购买意图也正向影响推荐二手复古奢侈品的意图。

研究结果帮助品牌经理了解如何满足二手复古奢侈品消费者的多样化需求。

本研究通过考察核心前因因素对消费者购买和推荐二手复古奢侈品时尚意图的动机的影响, 为二手复古奢侈品领域做出了重要贡献。

Though qualitative evidence of social impact exists for disability-inclusive social enterprise, there is a dearth of quantitative economic impact on their social impact. This study aims to address this gap and investigate the appropriateness and usefulness of social return on investment (SROI) methodology in this context.

Primary data was collected from people with disabilities, their families, staff at the parent company (an Australian Disability Enterprise [ADE]), social investors and other key stakeholders (n = 17). The study was also informed by the literature and a steering group to provide expert opinion when no other data existed to inform estimates. Sensitivity analysis was performed to check the robustness of the analysis.

Social return was estimated at $1.47–$2.65 for every $1 invested (over 3 years) and $8.48–$12.63 (20 years). Some forecast assumptions significantly impacted upon final ratios and need to be tested. How SROI ratios are received by social investors, the ADE sector and government remains untested. However, the political climate suggests ADEs adopting social enterprise models will be well received if they can deliver, and demonstrate through robust measurement, sustainable open employment opportunities.

Few studies exist that estimate the social impact of social enterprises supporting open employment of people with disabilities. At a time when ADEs (sheltered workshops) have been heavily criticised for providing repetitive, menial work for top up wages on welfare payments, the outputs from this research may provide valuable data to an ADE sector in transition as well as social investors and policy makers who increasingly require robust measurement of impact.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

The purpose of this paper is to investigate the challenges faced by empirical researchers investigating a shift from taxing multinational entities using the arm’s length system to a formulary apportionment system. Theoretically, a shift should increase global tax collections as profits currently attributed to low or no tax jurisdictions are allocated to jurisdictions with true input or output factors and shift the allocation between these countries. Before any jurisdiction seriously contemplated a shift from an arm’s length allocation system to a formulary apportionment regime, however, it would want to estimate the revenue impact of such a change.

The paper systematically analyzes empirical papers that attempt to estimate the effects of formulary apportionment on country and global income revenue collected to determine the challenges faced by researchers.

The paper determines that there are both data and geo-political constraints that relate to (1) the method used to calculate the global profits of a multinational enterprise, (2) whether jurisdictions wish to adopt a global or regional formulary apportionment, (3) the weightings to be given to the factors used in the formulary apportionment, (4) the challenges of measuring sales at destination and the viability of surrogate measurements, (5) whether natural resources should be included in the measurement of the capital input factor, and (6) whether a redistribution objective should be included in the profit allocation formula.

Estimating the changes is challenging both in terms collecting the data needed for the calculations and the choice of design options to be tested. The paper provides synthesized knowledge in relation to the difficulties in estimating the effects of moving to a formulary apportionment model for taxing multinational entities.

The purpose of this article is to garner insight into positive introversion, meaning experiences of introverted behaviour that may be perceived as positive and perform positive functions in one’s life. The subject is Mark Weeks, whose primary research has been in cultural studies and philosophy, particularly focusing on laughter and humour, during a career spent mostly at Nagoya University in Japan.

This case study uses positive autoethnography, a methodology that was co-conceived by Weeks. It includes a 10-question interview.

The authors learn how Weeks has positively embraced his introversion to negotiate challenges in his life, fostering resilience, gratitude and joyful experience. In the process, Weeks foregrounds the importance of solitary laughter and humour in his existential journey.

Introversion is often depicted negatively in the literature. Yet, much introversion is and can be developed as, positive.

The narrative shared here is one of trials, exploration and discovery, offering practical insight for introverts and those interested in understanding introverted behaviour in general.

Positively embracing aspects of introversion can be an important step for introverts in finding a healthy and enjoyable balance between the social and the solitary. Indeed, the same may apply to extraverts who fear being alone. Greater social recognition of valuable experiences within solitude could help to produce more tolerant and adaptable societies.

To the best of the authors’ knowledge, this is an original article, narrated by a contributor to the development of positive autoethnography. It focuses on areas of personal experience that are often marginalized and poorly understood, including positive potentials of introversion and of solitary laughter.