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This study investigates determinant factors (influence of the third party (ITP), credit policy (CP) and follow-up process (FP)) of micro, small and medium enterprises' (MSMEs) accounting processes (APs) and strategic debtors' management.

The study employed a sequential mixed-method approach, combining quantitative and qualitative methods for comprehensive data analysis. Phase I involved purposively selecting and interviewing 10 MSME owners or accountants to gain insights into debtors' management. In Phase II, a quantitative approach was used for collecting survey data from 72 MSME owners or accountants. Structural equation modeling-partial least squares (SEM-PLS) are the statistical tools that validated the study's proposed hypotheses.

The findings indicate that determinant factors (ITP, CP and FP) positively affect MSMEs' AP, significantly influencing strategic debtors' management. As a result, sole proprietors can use this study's findings to create value through systematic management of their debtors, guaranteeing sustainable firm growth and profitability.

The sample has restricted to MSMEs in Oman, where the findings may not be generalized to other companies. Overall, the findings suggest that it requires considering the proposed determinant factor of MSMEs' AP to manage their debtors or accounts receivable (AR) to be more profitable.

MSMEs play an essential role in the growth of any country's economy. However, the dearth of comprehensive research on influential factors of MSMEs' debtors’ management studies justifies the significance of the current study.

The search for luxurious hospitality experiences increasingly coincides with the imperative to mitigate negative impacts in the pursuit of greater sustainability. This is a task often understood as being complex particularly in the context of luxury hospitality which often resonates with conspicuous consumption. This chapter uses a case study approach to analyze the complex relationship between luxury tourism and sustainability. The study focuses on the development of “luxury” from a materialistic perspective toward an experience economy and relates this to the concept of sustainability and agreements relevant to the tourism industry. The environmental impact of luxury hospitality is then discussed. The case study on properties in Costa Rica, South Africa, the Maldives, Vietnam, and French Polynesia focuses on philosophy, facilities, energy and waste consumption, food and beverage, conservational and educational activities, and alignment to the United Nations Sustainable Development Goals (UN SDGs). The focus is on the properties and shows limitations in that it is not applicable to the whole tourist journey and experience. All properties understand luxury as based on experiences and involvement in nature. Measures to mitigate environmental impact and foster conservational and educational activities are mainstream practices. Comparing the cases with academic literature on luxury, sustainability, ecotourism, and environmental policies underline that sustainability-driven luxury hospitality shows valuable steps toward a more sustainable product but is ultimately faced with the dilemma of taking into consideration and ultimately mitigating the impacts of the entire travel value chain.

This study aims to examine the objectivity of accounting professionals based in India.

To examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down.

The results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller.

This study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).

Today, as we hurtle towards imminent planetary destruction in the age of the Anthropocene, we believe it may be instructive to try and understand if the ancient science of spirituality can prove useful in humankind's ability to change course, even at this late hour. We argue that such a paradigm shift is critically essential for human survival and that without the inner transformation proposed by this science, it may prove impossible to build a society based on the principles of liberty, equality and fraternity. This chapter draws from foundational texts and authoritative sources across multiple religious traditions, based upon which it outlines a brief sketch of the ancient science of spirituality. We begin with an account of the differentia specifica of this science, where we delve into what kind of science this is. Since it is centrally concerned with inner transformation, we briefly outline the theory of change embedded in this science and the kind of rejuvenation it enables, which makes it possible for us to clearly perceive the key elements and the structure of reality. We then spell out the impact this has on the nature of human action, continually teasing out implications for policy and practice in our time. We provide a few concrete illustrations of the same. Inter alia, we also show how many of these insights can be found even within modern scientific and philosophical traditions, thereby indicating possibilities of convergence and synthesis between ancient and modern science, following thereby the guidance of genuine spirituality.

Although recent literature has examined diverse measures adopted by SMEs to navigate the COVID-19 turbulence, there is a shortage of evidence on how crisis-time strategy creation behaviour and digitalization activities increase (1) sales and (2) cash flow. Thus, predicated on a novel strategy creation perspective, this inquiry aims to investigate the crisis behaviour, sales and cash flow performance of 528 SMEs in Morocco.

Novel links between (1) aggregate wage cuts, (2) variable operating hours, (3) deferred payment to suppliers, (4) deferred payment to tax authorities and (5) sales performance are developed and tested. A further link between sales performance and cash flow is also examined and the analysis is conducted using a non-linear structural equation modelling technique.

While there is a significant association between strategy creation behaviours and sales performance, only variable operating hours have a positive effect. Also, sales performance increases cash flow and this relationship is substantially strengthened by e-commerce digitalization and innovation.

Theoretically, to the best of the authors’ knowledge, this is one of the first inquiries to espouse the strategy creation view to explain SMEs' crisis-time behaviour and digitalization. For practical purposes, to supplement Moroccan SMEs' propensity to seek tax deferrals, it is argued that debt and equity support measures are also needed to boost sales performance and cash flow.

Despite widespread recognition of the importance of place in entrepreneurship research, much less attention has been paid to the methodological challenges that inquiries into place presents. Understanding the relationship between place and entrepreneurship is becoming increasingly important as focus turns to sustainable entrepreneurship and as policy makers turn to ‘place-based’ approaches to regional sustainability challenges. This chapter provides insight one researcher’s experiences engaging stakeholders in discussions about the relationship between a place-based university programme for sustainability and local sustainability agendas. The chapter reveals the struggles experienced by both researcher and participants in articulating what places and the local region means to both individuals and to the programme. The findings provide an important insight into how researchers studying place need to be cognisant of the limitations and flexibility of language when engaging research participants in discussing the relationship between place, sustainability, and entrepreneurship.

Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This chapter discusses the multilevel dimensions of racism and its diverse manifestations across multiracial societies. It examines how different aspects of racism are mediated interpersonally, and embedded in institutions, social structures and processes, that produce and sustain racial inequities in power, resources and lived experiences. Furthermore, this chapter explores the direct and indirect ways racism is expressed in online and offline platforms and details its impacts on various groups based on their intersecting social and cultural identities. Targets of racism are those who primarily bear the adverse effects. However, racism also affects its perpetrators in many ways, including by limiting their social relations and attachments, and by imposing social and economic costs. This chapter thus analyses the many aspects of racism both from targets and perpetrators' perspectives.

As the pandemic begins to ease, many companies are figuring out that working remotely is the future of work and “a new normal”. This research focuses on strategic planning and practices inherent in remote work, and aims to identify the optimal balance between virtual and on-site working. Specifically, the authors investigate the moderating effects of managerial ability and Hofstede's cultural factors.

The authors build a mathematical model to locate the optimal balance between virtual and on-site working. A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model.

This model provides organizations with a general guideline with recommended optimal percentages of remote workforce based on specific Hofstede's national scores. The authors also find that organizations with varying levels of managerial ability exhibit different adoption rates of remote working.

Because of the chosen research approach, the proposed model may lack empirical verification and require further adjustment of parameters. Therefore, researchers are encouraged to empirically and statistically test the proposed model further.

This model equips organizations and practitioners with a general guideline to identify their desired portion of remote workforce. The incorporation of managerial ability and cultural factors makes our model applicable to various business structures across different sectors.

This proposed model addresses this optimization problem from a mathematical perspective with an interdisciplinary approach. The model also considers the moderating effects of managerial ability and Hofstede's cultural factors.

1. The main contribution of this study is the theoretical development of our mathematical model that identifies the optimal balance between remote and on-site workforce in the context of managerial ability and Hofstede's cultural factors.

2. A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model and highlight the moderating effect of managerial ability and cultural influence on the adopted percentages of remote working.

3. Our study suggests that organizational capabilities, managerial skills, and culturally suitable work arrangement are vital in successful development and implementation of remote working policy.

4. Practical managerial implications and general guidelines are offered to organizations and practitioners.

The main contribution of this study is the theoretical development of our mathematical model that identifies the optimal balance between remote and on-site workforce in the context of managerial ability and Hofstede's cultural factors.

A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model and highlight the moderating effect of managerial ability and cultural influence on the adopted percentages of remote working.

Our study suggests that organizational capabilities, managerial skills, and culturally suitable work arrangement are vital in successful development and implementation of remote working policy.

Practical managerial implications and general guidelines are offered to organizations and practitioners.

This study aims to examine the effects of risk disclosure and call to action (i.e. encouraging individuals to consult a health provider before they make any purchase decision) on young adults’ cognitive and behavioral responses to dietary supplement advertising.

A 2 (risk disclosure: absence vs presence) × 2 (call to action: absence vs presence) between-subjects online experiment was conducted with 124 college-attending young adults.

Including risk disclosure in probiotic supplement advertising increased young adults’ perceived message credibility, intentions to ask a medical doctor and sense of confidence in decision-making. The addition of call to action in probiotic supplement advertising improved perceived message credibility, trust in advertised brand, favorable attitude toward brand, intention to ask a medical doctor and purchase intention; however, a significant joint effect was not found between risk disclosure and call to action.

Although risk disclosure and call to action are significant techniques in pharmaceutical and health-care marketing, they have been overlooked by both research and practice of dietary supplement marketing. This study closes this gap by providing empirical evidence to generate a clear idea about the benefits of including risk disclosure and call to action in dietary supplement advertising.