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The purpose of this study is to investigate the impact of the COVID-19 pandemic on the beliefs and attitudes toward the use of information and communication technology (ICT). The study examines the challenges of implementing ICT-based training and provides insights for promoting the acceptance of online training in volunteer sports communities.

The study uses an action design research methodology that combines the implementation of ICT-based training, interviews, and a survey of 523 participants to examine the influence of online training on beliefs and attitudes.

The study shows that before the COVID-19 pandemic, soccer referees had negative beliefs about the use of ICT for learning. However, the experience of being forced to use ICT for training during the pandemic led to a positive shift in their beliefs about ICT.

The study offers four lessons learned for promoting the use of ICT-based training in voluntary sports. Future research should investigate the influence of blended learning approaches on affective, cognitive, and skill-based learning outcomes.

The study has practical implications for those responsible for implementing ICT-based training in voluntary sport. The findings suggest that design features such as usefulness, ease of use and enjoyment should be emphasized to increase the acceptance of online training.

The study contributes to the literature by providing insights into the challenges of implementing ICT-based training in voluntary sport contexts. The findings suggest that the experience of being forced to use ICT can promote the acceptance of online training in volunteer sports communities.

Addressing the significant differences between referral programs and traditional promotional marketing, this paper aims to investigate and examine the impact of how reward-related information is presented within referral programs and how it interacts with reward size and reward allocation.

This study adopts framing effect and equity theory to build the relationship between reward presentation, reward size and reward allocation. Then, two scenario-based experimental studies are designed and conducted on Amazon Mechanical Turk.

The results show that there is no direct impact of reward presentation on referral likelihood, while the effect relies on reward size. As the levels of reward size increase, the referral likelihood gradually shifts from percentage form to dollar form as perceived size mediates the interaction effect on referral likelihood. Further, adding information about reward allocation also indicate the different impacts of equity and inequity on influencing the above findings.

The study contributes to the literature by introducing reward presentation and emphasizes its impact on individual’s behavior decisions in the context of referral programs. This study extends and broadens the scope and effectiveness of the framing effect on traditional promotional marketing strategies, while also bridging the gap in the literature by examining the combined role of information about rewards.

The purpose of this paper is to provide commentary on Soccer Society debate that is used to create accountability research agenda.

The methodology applied is thematic analysis of debate in relation to accountability research gaps.

The authors found that areas for future football accountability research include refereeing, human rights in event hosting, governance, ownership, networks and club and fan finances.

The study contributes to debate commentary and agenda for football accountability research.

This study aims to assess the effect of material internal control weaknesses (MICW) on the relationship between ownership structures and future-oriented disclosure.

A total number of 197 firms were assessed in this study during 2014–2021. Two measures were used for MICW. First, the number of existing MICW was assessed in independent auditors’ reports. In Iran, the maximum number of weaknesses is 13. Second, the scoring (0 or 1) method was used as a dummy variable, 1 for a firm with MICW and otherwise 0. Moreover, the scoring (0 or 1) method was used to measure the level of future-oriented disclosure of 13 indicators.

The findings showed that institutional ownership and managerial ownership have a significant positive effect on future-oriented disclosure, whereas the MICW have a significant negative effect on future-oriented disclosure. In addition, MICW played a moderator role in the relationship between ownership structures and future-oriented disclosure. The robustness checks confirmed the results.

As the studies conducted on future-oriented disclosure and the contributing factors are limited, and also the effect of MICW on future-oriented disclosure is not explored, the present findings can show the importance of the study, and fill the gap in this field. This study offers theoretical and practical implications to drive policymakers and managers to the effectiveness of internal control and future-oriented transparency.

The present study investigates the impact of managerial psychological characteristics on the supply chain management efficiency (SCME) of companies listed in Tehran Stock Exchange.

To this aim, information about 215 companies was analyzed during 2014–2021. The sales per inventory ratio was used to calculate SCME. In the present study, the focus is on characteristics such as managerial entrenchment, managerial myopia, managerial overconfidence (MOC) and managerial narcissism, all considered as managerial attributes.

The present findings showed that managerial myopia/managerial entrenchment (MOC/managerial narcissism) have a negative (positive) effect on SCME. Hypothesis testing based on robustness checks confirmed these results. Moreover, the findings are presented separately for companies with high business strategy (first quarter) and low business strategy (third quarter). The results show that at low levels of differentiation strategy, managerial entrenchment does not have a significant effect on SCME while other managerial attributes have a significant effect on both high and low business strategy.

The present study contributes to the identification of managerial psychological characteristics influencing SCME to advance future studies and support practical efforts. The present findings can prove the significance of this research and fill the existing gap in research.

Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant industry with a plethora of stakeholders. This research is the first to comprehensively identify the key industry stakeholders and their distinct value, from the individual club perspective, and to conceptualise and test their interrelationship toward the development of a corresponding framework of club benefits.

The study applied a multilevel approach to collect and verify qualitative data. It initially developed a preliminary conceptual framework, which was first validated by an expert panel and was subsequently extensively tested in the Cyprus-specific context, which offered fertile ground for such a study. The empirical stage rested on 41 semi-structured, face-to-face interviews with very high-ranking individuals from the top nine football clubs, as well as with key industry stakeholders.

Though the examined industry is partly in line with international norms, it is also highly affected by unique characteristics that alter the various stakeholders' role, producing (even negative) value of varied typologies that is directly linked with the industry's financial, sporting, cultural and social conditions.

The research ultimately presents scholars, practitioners and policymakers with a systemic and comprehensive understanding of the individual club stakeholder value offerings, delivers a tested framework as a tool for social and business management and prescribes future avenues for research, governance and practice.

Extant studies on the subject are either partial or focus on individual stakeholders and evidently lack requisite scientific comprehensiveness. The current research bridges this significant gap in knowledge by exhaustively identifying the key industry stakeholders, explicating their relative social, economic or other value in the individual club perspective and developing a value-based stakeholder framework.

This study aims to develop an inclusive, multidisciplinary, flexible and organizationally adaptable safety risk management framework, including diversity management, that will be implemented to ensure safety is and remains at the desired level. If the number of incidents and potential incidents that could lead to accidents and their impact rates are to be reduced operationally and administratively, aviation safety risks and sources of risk must be better understood, sources of risk identified, and the safety risk management framework designed in an organization-specific and organization-wide sustainable way. At this point, it is necessary to draw the conceptual framework well and to define the boundaries of the concepts well. In this study, a framework model that can be adapted to the organization is proposed to optimize the management of risks and provide both efficient and effective resource allocation and organizational structure design in its operations and management functions.

The qualitative research method – triple techniques – was deemed appropriate for this study, which aims to identify, examine, interpret and develop the situations of safety management models. In this context, document analysis, business process modeling technique and Delphi techniques from qualitative research methods were used via integration as the methodology of this research.

To manage dynamic civil aviation management activities and business processes effectively and efficiently, the risk management process is the building block of the “Proposed Process Model” that supports the decision-making processes of aviation organizations and managers. This “Framework Conceptual Model” building block also helps build capacity and resilience by enabling continuous development, organizational learning, and flexible structuring.

This research is limited to air transportation and aviation safety management issues. This research is limited specifically to a safety-based risk management framework for the aviation industry. This research may have social implications as source saving, optimum resource use and capacity building will make a contribution to society and add value besides operational and practical implementation.

This research may contribute to more safe operations and functions in the aviation industry.

Management and academia may gain considerable support from this research to manage their safety risks via a corporate-tailored risk management framework, both improving resilience and developing corporate capacity. With this model presented, decision-makers will have a guiding structure that can optimally manage the main risk types that may be encountered in the safety risk in the fields of suppliers, manufacturers, demand changes, logistics, information management, environmental, legal and regulatory. Existing studies in the literature are generally in the form of algorithms and cannot be used as a decision-making support tool. This model aims to fill the gap in the literature. In addition, added value may be created by applying this model to optimum management safety risks in the real aviation industry and its related sectors.

This study analyzes the impact of sports social media on a country regarding three international events connected to the brand Spain. It examines (1) the use and importance of various social media platforms in sports events and (2) identifies the countries generating the most social media content.

A total of 1,711,084 posts were collected for analysis, focusing on FIFA World Cup Qatar 2022, XLI Marathon Valencia Trinidad Alfonso 2022 and Davis Cup 2022, with a particular emphasis on the Spain brand. Through Atribus, diverse social media data were recovered and analyzed. Later, we recommended employing various metrics and ANOVAs to address the research questions. Additionally, we conducted a sentiment analysis.

The results show differences between (1) the use and relevance of social network platforms and events and (2) the content generated by different countries. The practical implications offer valuable insights for sports event organizers, destination managers and other stakeholders. The research implications suggest potential avenues for future research based on the observed patterns and behaviors in social media posts related to sports events and Brand Spain.

(1) Some papers have studied the role of sports events’ social media, ignoring the comparison among different social media platforms; (2) usually, previous literature has focused on a single event or sport and (3) although there is considerable research related to the strategic and operational Inés Küster Boluda Inés Küster Boluda role of social media, there is less systematic analysis related to the extent sports events use social media in general and in specific social media platforms and virtually nonexistent studies that employ index measurements.

本研究擬分析就三個與西班牙品牌有關的國際體育賽事而言，體育社交媒體對一個國家的影響。俱體而言，本研究擬探討： (一) 、各體育賽事社交媒體平台的使用和其重要性，以及 (二) 、是哪些國家生成最多的社交媒體內容。

研究人員收集共計1,711,084帖子以便進行分析;其焦點放在2022年卡塔爾世界盃 (即2022年國際足聯世界盃) ，2022年特尼利尼達阿方索馬拉松賽－瓦倫西亞 (XLI Marathon Valencia Trinidad Alfonso 2022) 和2022年台維斯盃;研究人員特別把重點放在西班牙品牌上。研究人員透過 Atribus 重新取得多種多樣的社交媒體數據，然後進行分析。之後，研究人員建議使用不同的度量和方差分析去處理各研究問題，以及進行了情感分析。

研究結果顯示了以下兩者之差異：(一) 、社交網絡平台和比賽項目的使用和關聯，以及 (二) 、不同國家生成的內容。從這個研究發現，體育賽事的籌辦者、目的地管理人員和其它利益相關者，均會獲得寶貴的實務啟示;至於就未來學術研究的路向而言，學者和研究人員或許可觀察關於體育賽事和西班牙品牌的社交媒體帖子裡顯示的模式和行為，從而找到合適的研究路徑。

本研究有以下的貢獻：(一) 、從前的研究多只探討關於體育賽事的社交媒體所扮演的角色，而忽略了要比較不同社交媒體平台的需要;(二) 、過去的文獻通常聚焦於單一的賽事或運動上;以及 (三) 、雖然探討關於社交媒體在戰略上和在操作上所扮演的角色的研究為數不少，但甚少研究、就體育賽事大體使用社交媒體的程度，或使用特定的社交媒體平台的程度進行分析和探討。再者，幾乎沒有學者或研究人員在有關的研究上使用指標測量法;就此三點而言，本研究可說填補了有關的研究空白。

To measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the structural equation modeling (SEM) framework. The aim was to trace the dynamic development of compassion longitudinally in accounting and business students during a three-credit English course at university.

The suggested method ensures the measurement invariance over time, deals with the first order latent variable, traces its growth and takes into account the measurement errors. This longitudinal analytical method was used to explore the initial state and the growth of compassion in four points of time during a language course. The data were collected from 60 adult accounting and business students in four time phases using Sprecher and Fehr's Compassionate Love Scale and were analyzed in Mplus 8.4 with univariate LGM.

The model fit was accepted and the invariance of the latent factor was confirmed over time. The negative covariance between intercept and slope (second-order latent variables) suggested that lower initial scores in L2 learners' compassion show a faster increase in compassion over time as the mean of slope is larger than that of the intercept. L2 learners who started off at a higher level of compassion showed a slower change in compassion over time. This can be at least partly explained by the teacher's motivating role or learners' compassion but needs to be further explored in complementary qualitative phases for deeper insights.

In the present research, awareness was raised of the developmental nature of compassion as an emotional and behavioral construct essential to the accounting and business profession. The great strength of this research lies in the dynamic approach to the compassion construct and the LGM used to capture the temporal growth of compassion and how it evolved through the L2 course.

This paper aims to measure the extent of digital financial inclusion (DFI) and examine the effect of socioeconomic characteristics on using government remittances and the adoption of digital financial services (DFS) during the COVID-19 pandemic.

The World Bank Global Financial Inclusion (Global Findex) database 2021 is used in this study, with a sample size of 3,000 Indian individuals. The study measured the demand-side analysis of DFI, namely, accessibility and usage of DFS with selected socioeconomic characteristics such as gender, age, income, education, being in the workforce and residential status of respondents. The dependent variable is binary in nature; therefore, the logistic regression model is used for the data analysis.

The results of the study reveal that individuals’ socioeconomic factors, such as female, all the age groups, tertiary education, third- and fourth-income quintile and workforce, are found to have a significant association with “accessibility,” an exogenous variable of DFS. Besides, respondents’ socioeconomic attributes, namely, female, tertiary education, income for all quintiles and workforce, are more likely to use DFSs in the COVID-19 pandemic. The study also finds the residential status of individuals is influencing the accessibility and usage of DFS.

The findings of the study provide valuable insights to the service providers and policymakers regarding the rapid expansion of DFS by digital infrastructure, simplifying the banking procedures and highlighting the importance of digital financial literacy to accomplish government goals through serving the unbanked population and also design strategies for achieving the objectives of Digital India: “Faceless, Paperless, and Cashless” of DFI across the country.

Notable studies used World Bank Findex survey data to explore the determinants of financial inclusion in general. This research is one among the few studies to explore the determinants of India’s DFI. Moreover, this study measured the effect of individual socioeconomic attributes on the adoption of DFSs during the COVID-19 pandemic, which has not been included in prior studies. Therefore, this study has added value to the existing literature on financial technology innovation and DFS for the sustainable development of emerging nations.