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This paper aims to investigate the combined effect of airline service quality (ASQ), loyalty programme and perceived value (PV) on word-of-mouth (WOM) behavior of passengers’ traveling to domestic and international destinations from India.

Passenger’s perception on service quality, loyalty programme and PV varies with flight type, which can affect WOM. This study was designed to know whether destination based difference in passengers’ perception on airline services affects their WOM. Hence, a sample of 554 frequent passengers was taken, which includes 358 domestic and 196 international passengers. The responses were collected using well-structured questionnaire. The hypothetical model was developed and tested using structural equation modeling using analysis of a moment structures (AMOS).

Travel destination (flight) type moderates significantly the effect of ASQ on WOM behavior. ASQ affects WOM behavior more in domestic passengers. PV and loyalty programme do not moderate significantly with respect to destination type. PV was found to have significant influence on international passengers. However, loyalty programme was significant among domestic passengers.

Airline managers can develop appropriate marketing strategies targeting the passenger influencing attributes. ASQ is the most significant attribute applicable to both flight types. The airlines can focus on attractive ticket fares for international passengers and more loyalty programme benefits for domestic passengers.

This study examined the combined effect of ASQ, loyalty programme and PV on WOM behavior of passengers traveling in domestic and international sectors, which has not been researched yet.

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

This paper aims to investigate the impact of total rewards on retention. The finding relies on need satisfaction approach as a mechanism. This is done by investigating the role of need satisfaction of “autonomy, competence and relatedness” as possible mediators between elements of total rewards and retention.

This paper focussed on exploring the literature published in various popular databases .Based on the conceptual analysis, a set of possible frameworks linking the three constructs has been stated for future research.

The research has evolved with few possible frameworks to model the assertions by investigating and corroborating it with quantitative studies to be empirically tested.

The originality lies in applying self-determination theory framework of need satisfaction mechanism in explaining the relationships between total rewards and retention, thereby adding new insights to the employee retention literature.

This study explores how Lean was deployed in several hospitals in the Apulia region in Italy over 3.5 years.

An exploratory qualitative design was drawn up based on semi-structured interviews.

The drivers of Lean in hospitals were to increase patient satisfaction and improve workplace well-being by eliminating non-value-add waste. The participants highlighted three key elements of the pivotal implementation stages of Lean: introduction, spontaneous and informal dissemination and strategic level implementation and highlighted critical success and failure factors that emerged for each of these stages. During the introduction, training and coaching from an external consultant were among the most impactful factors in the success of pilot projects, while time constraints and the adoption of process analysis tools were the main barriers to implementation. The experiences of the Lean teams strongly influence the process of spontaneous dissemination aided by the celebration of project results and the commitment of the departmental hospital heads.

Lean culture can spread to allow many projects be conducted spontaneously, but the Lean paradigm can struggle to be adopted strategically. Lean in healthcare can fail because of the lack of alignment of Lean with leadership in healthcare and with their strategic vision, a lack of employees' project management skills and crucially the absence of a Lean steering committee.

The absence of managerial expertise and a will to support Lean implementation do not allow for systemic adoption of Lean. This is one of the first and largest long-term case studies on a Lean cross-regional multi-hospital application in healthcare.

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

The study seeks to analyze concepts of “career grades” and “job grading,” to highlight their importance and objectives for the efficiency of administrative systems. In addition, it identifies the international standards that can be used to draw grading systems. It explores the most important types of grade structures. It also clarifies grading systems in the Egyptian administrative system. It indicates some methods that can be considered a form of career progression.

The study employs descriptive, analytical, as well as, legal approaches; it analyzes the information given in the study in terms of relevant legal texts.

The study identifies precise definitions of both career grades and job grading, referring to these concepts in the Egyptian administrative system. It also suggests that there is no ideal hierarchy to be applied in all administrative systems. Therefore, the study provides some criteria that help to form the appropriate grade structure for each system.

The study analyses some literature on “job grading,” its objectives, its criteria and its main types, presenting an integrated framework that can be used to develop career-structure systems. Finally, the study identifies some methods that can be considered as a means of grading.

The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.

The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.

The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.

An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.

The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.

本研究擬評估公司報告環境方面的程度和質量, 以及對就環境報告披露而言、最受青睞和最不受歡迎的項目加以處理。研究亦擬測試企業屬性對實踐環境信息披露的影響。

研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。

研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。

本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。

This study aims to identify and review research articles to understand the conceptualization of employee engagement (EE) in a remote working environment. Specifically, the aim is to explore the antecedents impacting remote workers’ engagement.

A systematic literature review was conducted, encompassing empirical studies sourced from EBSCO, Emerald and Gale databases. Studies published in peer-reviewed journals between 2013 and 2023 covering countries in the Organization for Economic Co-operation and Development (OECD) were included. Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines were followed to capture the review process.

A total of 25 empirical studies published across 18 journals were synthesized, with the results being reported in terms of three research objectives. The researchers identified that individual, organizational/job resources and organizational/job demands are the three main antecedents affecting EE in remote working environments.

This study can serve as an important source of information for academics and practitioners as well as postulate new avenues for the future research. While the Job Demands-Resources model remains relevant in specifying demands and resources as antecedents of workforce engagement, technological antecedents gain prominence as additional factors contribute to the engagement of remote workforce.

This article studies the shifting landscape of EE with the rise of remote working and the need to gain a better understanding of how to keep remote workers engaged.

Global adoption of the internet and mobile usage results in a huge variation in the cultural backgrounds of consumers who generate and consume electronic word-of-mouth (eWOM). Unsurprisingly, a research trend on cross-cultural eWOM has emerged. However, there has not been an attempt to synthesize this research topic. This paper aims to bridge this gap.

This research paper conducts a systematic literature review of the current research findings on cross-cultural eWOM. Journal articles published from 2006 to 2021 are included. This study then presents the key issues in the extant literature and suggests potential future research.

The findings show that there has been an upward trend in the number of publications on cross-cultural eWOM since the early 2010s, with a relatively steeper increase toward 2020. The findings also synthesize cross-cultural eWOM research into four elements and suggest potential future research avenues.

To the best of the authors’ knowledge, there is currently no exhaustive/integrated review of cross-cultural eWOM research. This research fills the need to summarize the current state of cross-cultural eWOM literature and identifies research questions to be addressed in the future.

El boca a boca electrónico cross-cultural: una revisión sistemática de la literatura

La adopción global de Internet y los móviles da lugar a una enorme diferencia en el origen cultural de los consumidores que generan y consumen el boca a boca electrónico (eWOM). No es de extrañar que haya surgido una tendencia de investigación sobre el eWOM transcultural. Sin embargo, no se ha intentado sintetizar este tema de investigación. El objetivo de este artículo es subsanar esta carencia.

Este trabajo de investigación realiza una revisión bibliográfica sistemática de las investigaciones realizadas sobre eWOM transcultural. Se incluyen artículos de revistas publicados desde 2006 hasta 2021. A continuación, el estudio presenta las cuestiones clave de la literatura existente y sugiere posibles investigaciones futuras.

Los resultados muestran que ha habido una tendencia al alza en el número de publicaciones sobre eWOM intercultural desde principios de la década de 2010, con un aumento relativamente creciente hacia 2020. Los resultados también sintetizan la investigación sobre eWOM intercultural en cuatro elementos y sugieren posibles vías de investigación futuras.

Actualmente no existe una revisión exhaustiva/integrada de la investigación sobre el eWOM cross-cultural. Esta investigación satisface la necesidad de resumir el estado actual de la literatura sobre eWOM cross-cultural e identifica las cuestiones de investigación que deben abordarse en el futuro.

跨文化电子口碑研究：系统性文献回顾

摘要

在互联网全球化以及移动手机的广泛使用的背景下, 不同文化背景的消费者都在贡献电子口碑（eWOM）。这使得电子口碑存在文化差异。然而, 还没有人试图对这个研究课题进行综合分析。本文的目的就是要弥补这一空白。

本研究论文对目前关于跨文化eWOM的研究成果进行了系统的文献回顾。包括2006年至2021年发表的期刊文章。然后, 本研究提出了现有文献中的关键问题, 并提出了潜在的未来研究。

研究结果显示, 自2010年初以来, 关于跨文化eWOM的出版物数量呈上升趋势, 到2020年时增幅相对较大。研究结果还总结了跨文化eWOM研究的四个要素, 并提出了潜在的未来研究途径。

目前还没有关于跨文化eWOM研究的详尽/综合的回顾。这项研究填补了总结跨文化电子WOM文献现状的需要, 并确定了未来要解决的研究问题。