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The purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR).

To empirically assess the theoretical arguments the authors estimate a simultaneous equations system for accounting conservatism and corporate social responsibility determination by two-stage least squares in a sample of 175 firms listed on the Tehran Stock Exchange (TSE) for the period 2009–2019.

The results of the present study showed that accountability in companies listed on the TSE has led to an increase in the use of conservative practices. Therefore arguably, companies that seek CSR activities are more conservative in preparing and presenting financial reports. Also, companies that engage in conservative practices for the benefit of stakeholders are better able to implement CSR activities to meet stakeholder obligations. These results show a two-way relationship between CSR and accounting conservatism.

According to the results obtained from this study and the elimination of conservatism from the qualitative features of financial reporting in International Accounting Standards, it is recommended for the trustees and authorities of national accounting standards to decide whether this qualitative feature is effective or not.

Furthermore, the findings of this study suggest that the application of corporate social responsibility theories calls for more inquiry.

This study examines the theoretical and empirical relationships between LM&SS, human resource management (HRM), climate for LM&SS and outcomes (employee well-being and performance) in hospitals. As part of this research, the authors examine the interplay between “hard” and “soft” practices for LM&SS and “soft” HR practices.

A cross-sectional, multisite survey study covering all internal service units at all eight Dutch university hospitals was conducted (42 units, N = 218 supervisors, N = 1,668 employees), and multivariate multilevel regression analyses were performed.

A systems approach involving “soft” LM&SS practices that are specifically HR-related has a positive effect (β is 0.46) on a climate for LM&SS. A climate for LM&SS is not related to perceived performance or employee health. It is, however, positively related to employee happiness and trusting relationships (both βs are 0.33). We did not find that a climate for LM&SS had a mediating effect.

This study shows that a balanced approach involving both “hard” and “soft” factors is crucial to achieving the desired breadth and depth of LM&SS adoption at the macro, meso, and micro levels. The authors found that a climate for LM&SS positively affects employee well-being in hospitals.

In their attempt to create mutual gains for both their organization and their employees, hospitals that adopt LM&SS should foster a climate for LM&SS by embracing a balanced approach consisting of both “hard” and “soft” practices, thereby internalizing LM&SS at the macro, meso, and micro levels.

This is one of the first studies to examine in-depth the impact of “hard” and “soft” LM&SS on both employee well-being (subdivided into different components) and performance in healthcare, as well as the role of “soft” HRM in this relationship. Linking LM&SS, HRM and outcomes to a climate for LM&SS is relatively a new approach and has led to a deeper understanding of the mechanisms underpinning the internalization of LM&SS in healthcare.

This study analyses the literature on artificial intelligence (AI) and its implications for the agri-food sector. This research aims to identify the current research streams, main methodologies used, findings and results delivered, gaps and future research directions.

This study relies on 69 published contributions in the field of AI in the agri-food sector. It begins with a bibliographic coupling to map and identify the current research streams and proceeds with a systematic literature review to examine the main topics and examine the main contributions.

Six clusters were identified: (1) AI adoption and benefits, (2) AI for efficiency and productivity, (3) AI for logistics and supply chain management, (4) AI for supporting decision making process for firms and consumers, (5) AI for risk mitigation and (6) AI marketing aspects. Then, the authors propose an interpretive framework composed of three main dimensions: (1) the two sides of AI: the “hard” side concerns the technology development and application while the “soft” side regards stakeholders' acceptance of the latter; (2) level of analysis: firm and inter-firm; (3) the impact of AI on value chain activities in the agri-food sector.

This study provides interpretive insights into the extant literature on AI in the agri-food sector, paving the way for future research and inspiring practitioners of different AI approaches in a traditionally low-tech sector.

The purpose of this study is to synthesize the literature on the topic of strategic renewal by identifying the key dimensions of extant research and the connections between fragmented research domains.

This study applies systematic literature review to identify the level of consistency and generalizability of research findings across existing studies in a comprehensive manner.

This study identifies six main themes of strategic renewal in the extant literature: (1) antecedents, (2) initiation, (3) logic, (4) structure, (5) process and (6) outcomes of strategic renewal.

By integrating the current streams of research, the review offers a conceptual model of strategic renewal that maps the current state of the research and provide insights into key themes for the future research.

This study, identifies connections between fragmented research domain and offers a conceptual framework of strategic renewal.

This study empirically tests a conceptual framework that shows how integration practices are significantly associated with supply chain (SC) performance. This study also intends to achieve the following purposes: first, how the performance is influenced by the integration practices, i.e. internal and external; second, to measure the mediating effect of organizational antecedents (market orientation, learning orientation) between integration practices and firm’s SC performance.

In a noncontrived study environment, a cross-sectional study design was used with a questionnaire. The study used a stratified proportionate random sample of 205 managers from manufacturing firms in China. Six hypothesized relationships were examined using the structural equation modeling (SEM) technique in AMOS software, and five were shown to be valid. The proposed model was validated through various techniques.

Results of this study indicate that both external and internal integration influence SC performance and confirms the mediating role of organizational antecedents between integration practices and SC performance. According to the findings, five out of the six hypotheses are accepted. Findings of this research also offer very expedient insights for the companies’ management which can help them to ensure optimal output by giving due importance to external as well as internal integration.

The data for the study were only obtained from one province, which was Henan Province, and one industry, which was manufacturing; this constrained the generalizability of the study. The findings may be further validated in the future by expanding the scope of the studies to include various cultural contexts and types of businesses. Second, this study used data from a cross-sectional analysis; however, future research may potentially make use of a longitudinal design in order to more thoroughly confirm the findings.

Findings of this study offer substantial managerial insights suggesting various ways to develop better internal as well as external integration to get better results. Management of the company should focus and give more importance to job rotation, trainings and management commitment as part of internal integration. Moreover, management should strive for improving the capabilities of integration in internal functions prior to external integration as internal collaboration, teamwork and interaction within the company are considered as a precondition to maintain integration with external stakeholders. It is also a social process which needs to be built up over a longer period of time.

The authors contribute to the literature by experimentally evaluating the effects of integration practices on SC performance using a conceptual model drawn from current theories. The study also offer additional empirical evidence for Han et al. (2007), who found that SCI enhances firm performance through quality management in their analyses of the relationships between SCI, quality management practices and firm performance.

The purpose of this paper is to provide a guiding framework for studying the travel patterns of PT users. The combination of public transit (PT) users’ travel data and user profiling (UP) technology to draw a portrait of PT users can effectively understand users’ travel patterns, which is important to help optimize the scheduling of PT operations and planning of the network.

To achieve the purpose, the paper presents a three-level classification method to construct the labeling framework. A station area attribute mining method based on the term frequency-inverse document frequency weighting algorithm is proposed to determine the point of interest attributes of user travel stations, and the spatial correlation patterns of user travel stations are calculated by Moran’s Index. User travel feature labels are extracted from travel data containing Beijing PT data for one consecutive week.

In this paper, a universal PT user labeling system is obtained and some related methods are conducted including four categories of user-preferred travel area patterns mining and a station area attribute mining method. In the application of the Beijing case, a precise exploration of the spatiotemporal characteristics of PT users is conducted, resulting in the final Beijing PTUP system.

This paper combines UP technology with big data analysis techniques to study the travel patterns of PT users. A user profile label framework is constructed, and data visualization, statistical analysis and K-means clustering are applied to extract specific labels instructed by this system framework. Through these analytical processes, the user labeling system is improved, and its applicability is validated through the analysis of a Beijing PT case.

Based on the agency and resource dependence theories, this study aims to investigate whether nomination committee (NC) characteristics could serve as key attributes for reducing environmental, social and governance (ESG) disputes and whether NC composition affects the appointment of ESG-friendly directors to the board.

This study focuses on a sample of 30 global systemically important banks from 2015 to 2021. The authors estimate panel data models with fixed effects, clustering heteroskedastic standard errors at the bank level to account for the serial correlation of the dependent variables for each bank.

Banks’ exposure to ESG controversies can be reduced when NC members have specific skills, in particular when at least one member of this committee also belongs to the sustainability committee and is a foreign director. Moreover, banks’ ESG disputes decrease when the NC members are younger, while the share of independent NC members has a negative impact. Finally, a positive influence of NC composition and its members’ features as well as the appointment of ESG-friendly directors on the board is found.

The findings are particularly useful during periods such as the current one, when there is growing attention to both banks’ corporate governance, the subcommittees’ role and functioning and social and environmental issues. This study shows that the NC is important in reducing the likelihood of banks incurring ESG disputes and in appointing more ESG-friendly directors. NC effective functioning and its members’ qualities serve as a key attribute for fulfilling objective assessment and improving board effectiveness.

Since the onset of the COVID-19 pandemic in China, student engagement in online learning has been a critical issue for all educational institutions. The university student engagement inventory (USEI) is the most used scale for assessing the construct of student engagement. The present study aimed to evaluate the psychometric properties of the USEI among 1504 Chinese university students who completed a survey through an online platform between December 2020 and January 2021.

In this cross-sectional study, content validity, construct validity and reliability of the scale were assessed.

The results supported the three-factor model with acceptable goodness of fit (χ² (71) = 369.717, p = 0.13, χ²/df = 5.207, comparative fit index (CFI) = 0.967, normed fit index (NFI) = 0.960, Tucker–Lewis index (TLI) = 0.958, standardized root mean square residual (SRMR) = 0.030, root mean square error of approximation (RMSEA) (90% CI) = 0.053 [0.049, 0.057]), good internal consistency and construct reliability (Cronbach's alpha and omega coefficient >0.70) and strong convergent validity. Also, the measurement invariance was confirmed across gender.

This study showed that the 3-factor structure of USEI with Chinese university students had good construct validity, internal consistency and reliability. It could help measure student engagement in online learning in China.

This research aims to examine the complementary impact of Lean Manufacturing (LM) and Green Manufacturing (GM) on operational and environmental performance.

A survey was conducted in the Zimbabwean manufacturing industry. A total of 302 valid responses were obtained and analysed using partial least square structural equation modelling (PLS-SEM).

Both LM and GM impact environmental and operational performance; however, GM's effect on operational performance is indirect through environmental performance.

This study only focusses on the Zimbabwean manufacturing industry, and the results may not readily apply to other developing countries.

The companies that have successfully implemented LM are able to implement GM more easily because of their complementary nature.

The integration of LM and GM reduces most forms of waste, causing an improved environmental and operational performance. In addition, this will improve community relations and customer satisfaction.

This research investigates the complementary nature of LM and GM on how LM and GM impact organisational performance and whether a combined Lean-Green implementation leads to better organisational performance than when LM and GM are implemented individually. The research also examines whether being environmentally compliant leads to improved organisational performance, particularly in a developing country.

Lockdowns and the forced closure of certain industries during the COVID-19 pandemic severely impacted workers, particularly entrepreneurs, who were financially and emotionally involved in their businesses. Two studies have shown that entrepreneurs have a lower willingness to get vaccinated against COVID-19 than employees. In this study, the authors try to replicate the vaccination gap between the two groups. Second, the authors study whether the difference persists when controlling for demographics, vaccination attitudes and the COVID-19 context, including the financial impact of the pandemic, its effect on the wellbeing of workers, and government attitudes. Third, the authors study whether there are differences in how the context of the pandemic relates to vaccination willingness for entrepreneurs and employees.

The authors conduct regression analyses using three large datasets. The authors study vaccination status (February 2022) in a 27-country Eurobarometer sample, vaccination intention (December 2020) in a Dutch sample from the LISS panel and vaccination status (July 2021) in a sample from the Understanding America Study (UAS).

All datasets confirm that entrepreneurs have lower vaccination intention and coverage than employees. Even when controlling for the variables described in the LISS and UAS datasets, this negative difference remains. The study results also indicate that demographics, especially vaccination attitudes, are much more important than contextual influences in the decision to get vaccinated against COVID-19.

The authors are the first to dive further into the vaccination differences between entrepreneurs and employees. They advise further research into the drivers of this gap, specifically relating to the role of personality and social normative influences.