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This paper investigates how individuals' decision-making approach and perceptions of a game's cognitive realism affect the performance of virtual businesses in a web-based simulation game.

Survey data are collected from 274 business simulation game users and is analysed using the fsQCA technique.

The study identifies three alternative pathways to high and low performance in a business simulation game. Results indicate that a flexible decision-making approach exists in all high performance pathway solutions. Where a game is perceived to be realistic, a more focused decision-making approach is associated with high performance. However, where perceived cognitive realism is absent, a less focused experimental decision-making approach is employed, which increases the chances to achieve low performance. Finally, perceived cognitive realism and an experimental decision-making approach are found to be mutually exclusive for achieving high performance.

Whilst the learning benefits of web-based simulation games are widely acknowledged, the complex interplay amongst factors affecting performance in games is under-researched. Limited research exists on how perceptions of a game's cognitive realism interact with user decision-making approaches to affect performance.

Critical realism is an increasingly popular “lens” through which complex events, entities and phenomena can be studied. Yet detailed operationalisations of critical realism are at present relatively scarce. This study's objective here is built on existing debates by developing an open systems model of reality, a basis for designing appropriate, internally consistent methodologies.

The authors use a qualitative case study examining changing practices for client contact management in professional services firms during restrictions imposed by the COVID-19 crisis to show how the model can be operationalised across all stages of a research study.

This study contributes to the literature on qualitative applications of critical realism by providing a detailed example of how the research paradigm influenced choices at every stage of the case study process.

More importantly, this model of reality as an open system provides a tool for other researchers to use in their own operationalisation of critical realism in a variety of different settings.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

The purpose of this paper is to understand communication strategies formed by multinational subsidiaries in a transition economy during disruptive events. The authors develop and test a framework based on political realism and situational crisis communication theory (SCCT).

The authors collect and analyze communication statements from multinational subsidiaries located in Russia and made in the first two months (March–April, 2022) of the Russia–Ukraine conflict.

This study’s main findings are twofold. First, this study extends SCCT by showing that multinational subsidiaries use communication strategies that go beyond the traditional categories of diminish, rebuild and bolster. In particular, this study identifies so-called “shut the door” and “burning bridges” methods as possible industrial and home country contingent communication strategies. Second, this study shows that possession of a political realism lens provides us with powerful communication strategies made requisite during disruptive events.

The results provide practical hands-on advice for subsidiary managers on how to communicate effectively and efficiently during disruptive events such as the one described. This study offers novel communication strategies that help to understand the wider implications for managers in both home and host countries.

To the best of the authors’ knowledge, this is one of the first papers to apply SCCT and political realism to a current disruptive event for multinational enterprises, i.e. the ongoing Russia–Ukraine conflict. In that context, this study expands both perspectives by highlighting their complementarities and their conceptual boundaries. The authors can base those insights on two unique and purpose-built databases of multinational subsidiary characteristics in Russia-proper.

The escalation of Turkish intervention in Arab internal affairs before and after the revolutions of the Arab Spring, particularly the military intervention. Sometimes Ankara threatens with military intervention and sometimes establishes large military bases in Arab countries: Qatar, Somalia and Iraq. Moreover, it carries out extensive military operations within the borders of some Arab countries such as Iraq and Syria. This type of behavior requires a study that takes into consideration the reasons of such behavior and future implications on the relations between the Arab and Turkish parties.

The theoretical framework of the study will follow neorealism, as the basis for understanding Turkish pragmatic foreign policy adopted in managing its international relations and interests with various countries.

The situation in Afrin after a year of Turkish occupation confirms this. Erdogan may not go ahead with a new military operation in east Euphrates and northern Syria. He may prefer instead he may deem it better to control the safe area in the north through the revival of the agreement of Adana of 1998. However, Turkey's desire to control northern Syria, which represents a quarter of the country, faces tough resistance of Turkish groups, Russian-Syrian rejection and European-American resentment. Control of the Syrian north may be subject to concessions and consensus among these powers without excluding any of them.

States in the international system, such as companies in the local economy, have the same main interest: that’s survival. It is worth noting that Waltz’s neorealistic theory cannot be applied to domestic national politics. It cannot contribute to the development of state policies relating to its international and internal affairs. His theory only helps to explain the reason behind the similar behavior of countries despite having different forms of governments and diversity of political ideologies. It also explains why the comprehensive international relations have not changed despite the growing decentralization of these countries.

How does neorealism explain Turkish military intervention in Syria since 2016?

This paper aims to present the case for critical realism (CR) as a framework in steering the anticipatory and participatory activities an appropriate analysis of complex problems, aiming toward a transformative change.

Through observation, interview and facilitation for Circular Design Lab and Thai Clean Air Network, this paper unpacks their foresight activities, their key findings and subsequently connects to the Morphogenesis analysis based on an alternative foresight epistemology of CR.

Foresight based on CR philosophy provides a deeper understanding of the complexity and invisibility of air pollution issues in Thailand. Acknowledging the transitive reality beyond this study’s perception, the activity design applies the iceberg models to investigate problem framing and illustrate the stratified reality in three domains: the empirical based on emission reports and legislative regulations; the actual based on patterns of farmers practice and industrial development, activated by causal mechanisms; the real based on structural and mental models, driven by cultural and belief systems in Thailand. At the bottom layer of the iceberg, the real lies the generative mechanisms of pre-existing structural and cultures that constrain Thai citizen from acting on social change.

CR’s emancipatory theory provides an immanent critique towards social improvement by illustrating comprehensive causal explanations of complex problems such as air pollution; while morphogenesis theory elaborates on the unconscious domination of the existing social structures, agencies, and cultures. Thus, the ethical inquiry of CR research is committed to the emancipation of false beliefs and creating conditions for “human prosperity”. However, this non-neutral value commitment is debated in the futures studies field.

The anticipatory activities on air pollution in Thailand bring to light the reality of power and oppression beyond human perception and illustrate the connection to the belief systems and its consequential action or lack thereof in dealing with the issues. The insight to power relationship provides an unconventional way to empower citizens in creating transformative change.

Modern foresight practice has developed under western cultures and societies. Recent efforts are made to investigate the epistemology underlying this field, for the future issues are ever more complex and interrelated across multiple sectors. This requires this study’s consideration of the meaning of knowledge and knowing, influencing the research paradigm. This paper proposes CR as a suitable foresight approach to emancipate this study from the widely accepted epistemologies and examine this study’s presupposition about social reality by a philosophical explanation based on the elements of ontology, causation, structure and persons.

The current body of empirical research regarding the impact of trust in the cybersecurity commitment of institutions on digital payment usage has focused solely on a macro-level analysis, overlooking the intricate dynamics between institutions' cybersecurity commitments and the trust levels of digital payment users. In light of this limitation, this study aims to offer a more comprehensive understanding of this complex relationship.

A case study was conducted on digital payment users in India through the critical realist lens. To gather data, interviews and focus group discussions were conducted with digital payment users from various regions of the country.

The citizen-centric outcomes of the national cybersecurity commitment (performance and responsiveness) are the most prominent and impactful trust indicators. These outcomes play a crucial role in shaping digital payment users' perception and trust in the cybersecurity commitment of public institutions. Individuals' value positions also influence trust judgments, as it is essential to recognize the value tensions that may arise due to security implementation and their congruence with citizens' values.

The findings of this study have significant implications for policymakers. They are potentially an artifact of the security and perception of digital payment users and the cultural uniqueness of digital payment users in India.

The study proposes a holistic understanding of the relationship between institutions' cybersecurity commitments and the trust levels of digital payment users. It offers a qualitative evaluation of how digital payment users perceive and construe efficient information security management implemented by public institutions.

The purpose of this study was to explore the clinical readiness of simulation-based education (SBE) in preparing nursing and midwifery students for clinical practice in sub-Saharan Africa. This study has synthesised the findings from existing research studies and provides an overview of the current state of SBE in nursing and midwifery programs in the region.

A qualitative meta-synthesis of previous studies was conducted using the following steps: developing a review question, developing and a search strategy, extracting and meta-synthesis of the themes from the literature and meta-synthesis of themes. Five databases were searched for from existing English literature (PubMed, Cumulative Index for Nursing and Allied Health Professional Literature [CINAHL], PsycINFO, EMBASE and ScienceDirect Medline, CINAHL and Science Direct), including grey literature on the subject. Eight qualitative studies conducted in sub-Saharan Africa between 2014 and 2022 were included. Hawker et al.'s framework was used to assess quality.

The following themes emerged from the literature. Theme 1: Improved skills and competencies through realism and repetition. Theme 2: Improved skills and competencies through realism and repetition. Theme 3: Improved learning through debriefing and reflection. Theme 4: Constraints of simulation as a pedagogical teaching strategy.

The qualitative meta-synthesis intended to cover articles from 2012 to 2022. Between 2012 and 2013, the authors could not identify purely qualitative studies from sub-Saharan Africa. The studies identified were either mixed methods or purely quantitative. This constitutes a study limitation.

Findings emphasise educator training in SBE. Comprehensive multidisciplinary training, complemented by expertise and planned debriefing sessions, serves as a catalyst for fostering reflective learning. Well-equipped simulation infrastructure is essential in preparing students for their professional competencies for optimal patient outcomes. Additional research is imperative to improve the implementation of SBE in sub-Saharan Africa.

The originality and value of SBE in nursing and midwifery programs in sub-Saharan Africa lie in its contextual relevance, adaptation to resource constraints, innovative teaching methodologies, provision of a safe learning environment, promotion of interprofessional collaboration and potential for research and evidence generation. These factors contribute to advancing nursing and midwifery education and improving healthcare outcomes in the region. This study fills this gap in the literature.

This paper aims to explore the interplay between methods and methodologies in the field of international relations (IR) over the 100 years of its lifetime reflecting on the relationship between the rise of new research methods and the rise of new methodologies.

This paper looks in retrospect into the field’s great debates using a historiography approach. It maps chronologically the interplay of methods and methodology throughout the stages of the development of the study of IR.

This paper argues that inspite of narratives of triumph being common in the field, the coexistence of competing research methods and methodologies is the defining feature of the field. All theories, all methods and all methodologies have undergone a process of criticism, self-criticism and change. New methodologies have not necessarily accompanied the rise of new research methods in the field.

Drawing a map of the field’s methodologies and methods reveals necessarily its dynamism and its plurality. An honest map of the field is one that highlights not only theoretical differences but also ontological, epistemological and methodological differences embedded in the field’s debates.

This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.

This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.

The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.

Recent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.