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This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

Alain Verbeke is one of the world’s leading thinkers on international business (IB) and globalization, a renowned scholar and educator who contributes to creating a better global business environment by addressing some of today’s most critical challenges. He was one of the first scholars to advance a theoretically rigorous and practically significant perspective on international corporate social responsibility (CSR). Verbeke’s work on international CSR is particularly impactful because it is rooted in IB theory and based on a realistic set of assumptions about the behavior of managers, policymakers, and other market and nonmarket stakeholders. In this chapter, the authors apply theoretical principles central to Verbeke’s research – most notably behavioral assumptions of bounded rationality and bounded reliability – to analyze businesses’ and societies’ pace of progress in relation to stated environmental, social, and governance (ESG) goals. The authors argue that bounded rationality and reliability challenges create misalignment between stated/imposed commitments toward ESG performance, and economic actors’ ability to deliver on these commitments. The authors discuss examples of such misalignment, focusing on tensions among stakeholders, between stakeholder organizations and firms, and within firms. The authors propose that to be relevant for policy and practice, the sustainability research should be based on realistic microfoundational assumptions.

Marine plastic pollution (MPP) is increasing in recent times because of the high usage of plastic products. Green consumption behaviour (GCB) gaining attention as effective approach to achieving sustainable source reduction of plastic pollution, which negatively affects both human pollution and marine biodiversity and ecosystem. Although, Higher Education (HE) students are key stakeholders in addressing environmental issues, including MPP, there is limited empirical research in Ghana on factors influencing HE students’ GCB. This study, in an endeavour to bridge the gap, used the revised theory of planned behaviour (TPB) framework to investigate the factors influencing higher-education students’ green consumption behaviour in the Ghanaian context. Specifically, the purpose of the study is to examine the interplay of consumer novelty seeking (CNS), environmental concern (EC), perceived behavioural control and social influence on green consumption behaviour among higher-education students in Ghana. The study also explored the moderating role of gender in the relationship between CNS and green consumption behaviour.

This study used quantitative approach to obtain data from a sample of 233 students at the University of Cape Coast and used the partial least squares structural equation modelling approach for the data analysis.

The findings provide valuable insights, highlighting the important role of CNS and ECs in driving higher education students’ green consumption behaviour in Ghana. This study also found a revealing role for gender as a moderator in the relationship between CNS and green consumption behaviour, with females exhibiting a more pronounced response to CNS in influencing green consumption behaviour. On the contrary, the authors found a non-significant impact of perceived behavioural control and social influence.

Although this study presents results that provide valuable insights for policy and practical implications, it has some limitations worth mentioning for future research directions. Firstly, the participants sampled for this study comprised only higher education students from the University of Cape Coast in Ghana, which may limit the applicability of the findings to other student populations at various universities in Ghana and beyond. Moreover, the exclusion of non-students who are considered as “Generation Z” (i.e. born within 1995–2010) may narrow the scope of generalisability in the context of young consumers’ green consumption behaviour in Ghana. To enhance the generalisability of future studies, it is recommended that the scope of this study be extended. Furthermore, it should be noted that this study primarily measured higher education students’ green consumption behaviour based on self-reported data. Therefore, future research could adopt alternative approaches, such as non-self-reported measures or experimental data so to reduce the complexities and the gap that may exist between attitudes and behaviour.

These results provide valuable insights for policymakers, educators and environmental advocates to develop targeted initiatives that resonate with Ghanaian higher education students to foster green consumption practices and contribute to global efforts against marine plastic pollution.

The novelty of this study lies in the decision to propose a TPB model by including variables like CNS and EC that are believed to positively shape attitudes towards green consumption behaviour. The rationale for examining these variables is grounded in the belief that they are appropriate factors that may predict students’ green consumer behaviour, which may serve as a potential solution to marine plastic pollution.

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

This study aims to understand the impact of negative supervisor gossip on job performance among South Indian hotel employees. The focus is not just on the direct influence, but also on the mediating role of feedback-seeking behaviour (FSB) and the moderating effects of the agreeableness trait.

Through purposive sampling, data was garnered from South Indian hotel employees. Comprehensive analyses were performed using partial least squares structural equation modelling.

The analysis shows that FSB plays a mediating role in the positive relationship between negative supervisor gossip and job performance. In addition, the influence of gossip on FSB and subsequent job performance was more pronounced for employees with high agreeableness.

This research underscores the complex interplay between negative supervisor gossip and job performance, revealing that such gossip can catalyze FSB process in employees. It suggests that under certain conditions, negative gossip can be transformed into a constructive force that enhances job performance, challenging traditional perceptions of gossip in the workplace.

The findings underscore the importance of understanding the effects of workplace dynamics, like supervisor gossip, on employee behaviour and performance. Recognizing the influence of individual personality traits, such as agreeableness, can guide management strategies for fostering a productive work environment.

This research sheds light on the intricate interplay between negative supervisor gossip, FSB and agreeableness, offering a novel perspective on their combined impact on job performance. It not only enriches the existing literature on workplace communication but also broadens the understanding of the role of personality traits in shaping employee responses and outcomes.

Green HRM practices in the hospitality sector are now receiving growing interest. However, the extent to which these practices contribute towards employee non-green workplace outcomes remains largely unknown. This study explores the relationships among green HRM practices, happiness at work, employee resilience, and feedback-seeking behaviour.

The study employs two-wave data from a sample of 306 five-star hotel employees in India. Using partial least square-structural equation modelling, the relationships are tested.

The study’s results demonstrate that green HRM practices positively impact happiness at work, employee resilience, and feedback-seeking behaviour. Additionally, the relationship between green HRM practices and feedback-seeking behaviour and employee resilience is mediated by happiness at work.

Drawing on the Job Demands-Resources Theory, Social Exchange Theory, and Broaden and Build theory, this paper proposes that green HRM practices can contribute to happiness at work, employee resilience, and feedback-seeking behaviour.

To establish a positive connection between green HRM practices and employee outcomes, organizations must recognize the vital role played by happiness at work as a mediator. This means that organizations must implement green HRM practices and ensure their positive impact on employee happiness at work.

The originality of this research lies in its holistic approach to green HRM outcomes, suggesting that the benefits of these practices extend beyond environmental impacts to influence the psychological and behavioural dimensions of employees.

“First principles” of international business (IB) thinking should be applied systematically when assessing the functioning of internationally operating firms. The most important first principle is that entrepreneurially oriented firms seek to create, deliver and capture economic value through cross-border linkages. Such linkages invariably require complementary resources from a variety of parties with idiosyncratic vulnerabilities to be meshed. Starting from first principles allows bringing to light evidence-based insight. For instance, most companies are not global and even the world’s largest firms rarely change the location of key strategic functions. International new ventures (INVs), emerging economy multinational enterprises (MNEs) and family firms face unique vulnerabilities but also command resources that can be used to create value across borders. The quest for “optimal” international diversification appears to be a futile academic exercise, and in emerging economies with institutional voids, relational networks – and more broadly, informal institutions – are unlikely to function as scalable substitutes for formal institutions. In global value chains (GVCs), many lead firms and their partners have been able to craft governance mechanisms that reduce bounded rationality and bounded reliability challenges, and it is also critical for them to use governance as a tool to create entrepreneurial space. Finally, many of the world’s largest companies have been on successful trajectories toward reducing their climate change footprint for a few decades. But these firm-specific trajectories are fraught with challenges and cannot just be imposed via unilateral, macro-level targets decided upon by individuals and institutions lacking a clear understanding of innovation and capital expenditure processes in business.

The purpose of this study is to determine if blockchain-supported carbon offset information provision and shipping options with different cost and environmental footprint implications impact consumer perceptions toward retailers and logistics service providers. Blockchain and carbon neutrality, each can be expensive to adopt and complex to manage, thus getting the “truth” on decarbonization may require additional costs for consumers.

Experimental modeling is used to address these critical and emergent issues that influence practices across a set of supply chain actors. Three hypotheses relating to the relationship between blockchain-supported carbon offset information and consumer perceptions and intentions associated with the product and supply chain actors are investigated.

The results show that consumer confidence increases when supply chain carbon offset information has greater reliability, transparency and traceability as supported by blockchain technology. The authors also find that consumers who are provided visibility into various shipping options and the product's journey carbon emissions and offset – from a blockchain-supported system – they are more willing to pay a premium for both the product and shipping options. Blockchain-supported decarbonization information disclosure in the supply chain can lead to organizational legitimacy and financial gains in return.

Understanding consumer action and sustainable consumption is critical for organizations seeking carbon neutrality. Currently, the literature on this understanding from a consumer information provision is not well understood, especially with respect to blockchain-supported information transparency, visibility and reliability. Much of the blockchain literature focuses on the upstream. This study focuses more on consumer-level and downstream supply chain blockchain implications for organizations. The study provides a practical roadmap for considering levels of blockchain information activity and consumer interaction.

Artificial intelligence (AI) is a powerful and promising technology that can foster the performance, and competitiveness of micro, small and medium enterprises (MSMEs). However, the adoption of AI among MSMEs is still low and slow, especially in developing countries like Jordan. This study aims to explore the elements that influence the intention to adopt AI among MSMEs in Jordan and examines the roles of firm innovativeness and government support within the context.

The study develops a conceptual framework based on the integration of the technology acceptance model, the resource-based view, the uncertainty reduction theory and the communication privacy management. Using partial least squares structural equation modeling – through AMOS and R studio – and the importance–performance map analysis techniques, the responses of 471 MSME founders were analyzed.

The findings reveal that perceived usefulness, perceived ease of use and facilitating conditions are significant drivers of AI adoption, while perceived risks act as a barrier. AI autonomy positively influences both firm innovativeness and AI adoption intention. Firm innovativeness mediates the relationship between AI autonomy and AI adoption intention, and government support moderates the relationship between facilitating conditions and AI adoption intention.

The findings provide valuable insights for policy formulation and strategy development aimed at promoting AI adoption among MSMEs. They highlight the need to address perceived risks and enhance facilitating conditions and underscore the potential of AI autonomy and firm innovativeness as drivers of AI adoption. The study also emphasizes the role of government support in fostering a conducive environment for AI adoption.

As in many emerging nations, the AI adoption research for MSMEs in Jordan (which constitute 99.5% of businesses), is under-researched. In addition, the study adds value to the entrepreneurship literature and integrates four theories to explore other significant factors such as firm innovativeness and AI autonomy.

Despite the major information technology investments made by public institutions, the reuse of e-government services remains an issue as citizens hesitate to use e-government websites regularly. The purpose of this study is to investigate the cross-country determinants of e-government reuse intention by proposing a theoretical model that integrates constructs from (1) the Delone and McLean IS success model (i.e. system quality, service quality, information quality, perceived value and user satisfaction); (2) the trust and risk models (i.e. citizen trust, overall risk, time risk, privacy risk and psychological risks); and (3) Hofstede's cultural model (i.e. uncertainty avoidance, masculinity, individualism and cross-cultural trust and risk).

Based on data from interviews with 81 Kuwaiti citizens and surveys of 1,829 Kuwaiti and Polish citizens, this study conducted comprehensive, cross-cultural and comparative analyses of e-government reuse intention in a cross-country setting.

The results show that trust is positively associated with citizens' intention to reuse e-government services, whereas risk is negatively associated with citizens' perceived value. This study also found that masculinity–femininity and uncertainty avoidance are positively associated with the intention to reuse e-government services and that individualism–collectivism has no significant relationship with reuse intention. This study's findings have important implications for researchers and practitioners seeking to understand and improve e-government success in cross-country settings.

This study developed a parsimonious model of quality, trust, risk, culture and technology reuse that captures country-specific cultural contexts and enables us to conduct a comprehensive, cross-cultural and comparative analysis of e-government reuse intention in the cross-country setting of Kuwait and Poland.