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Purpose – This study investigates the interplay between strategic performance measurement and management accounting to gain a deeper understanding of how strategic measures of performance evolve with the managerial accounting practices.

Design/Methodology/Approach – The study explored the performance measures used at a bank focused on the development and sustainability initiatives in Africa. Thirty-two semistructured interviews were conducted with directors, managers, and analysts from nine different categories of job families.

Findings – Analysis shows that managers assimilate a comprehensive, multifaceted measurement system to understand the creation and delivery of sustainable value. The results show that the managerial accounting practices adapt to incorporate an integrated set of performance measures that afford sustainable value to the stakeholders. The findings provide rich insights into how the managers adapt their information assimilation practices to the changing demands of the different stakeholders and adopt practices which innovate measures of performance that are aligned to the strategic goals. Finally, the findings illustrate that the interplay between strategic performance and managerial accounting practices has the potential to improve or inhibit sustainable development.

Originality/Value – Little is known about how performance measures evolve, and how they interplay with the managerial accounting practices within organizations. This study reveals that the interplay of strategic performance measurement and managerial accounting can only be understood in the confluence of organizational change and sustainability. While acknowledging the need to embrace change and sustainability simultaneously, the study offers insights into the dynamics of change – the duality of emergent managerial accounting practices and the evolution of strategic performance measurement systems.

Public relations practitioners worldwide are attempting to enhance the overall organization–stakeholder relationships by applying strategic communication techniques and skills to corporate social responsibility (CSR) management and communications. In this light, drawing on the prosocial motivation literature, this paper aims to investigate consumers’ implicit and explicit motivations for prosocial behavior, and how these two motivations interact to affect consumers’ willingness to contribute to CSR activities. Second, through the lens of sensemaking theory, this study evaluates the influence of successful prosocial behavior engagement on consumers’ perceptions of both self and companies’ prosocial identities, CSR authenticity and company evaluations.

This study adopts a dictator game experiment with 2 × 2 factorial design to gauge consumers’ prosocial behavioral response toward companies’ CSR communication with implicit and explicit motivations and to examine its effect on company evaluation.

In all, the results of this study suggest that implicit motivation, i.e. self-affirmation intervention, in CSR communication will cause consumers to donate more money to CSR programs; whereas explicit motivation does not exert an effect on consumers’ prosocial behavior. In addition, such donation will trigger consumers’ prosocial sensemaking process and lead to strong identification with the company, positive attitudes and behavioral intentions toward the company.

This study aims to build a consumer- and social cause-oriented CSR communication model, which maximizes the impact of CSR investments on consumer relationship building, business bottom line and social causes.

When the reinforced concrete beams are reinforced by bonding steel plates to the bottom, excessive use of steel plates will make the reinforced concrete beams become super-reinforced beams, and there are security risks in the actual use of super-reinforced beams. In order to avoid the occurrence of this situation, the purpose of this paper is to study the calculation method of the maximum number of bonded steel plates to reinforce reinforced concrete beams.

First of all, when establishing the limit failure state of the reinforced member, this paper comprehensively considers the role of the tensile steel bar and steel plate and takes the load effect before reinforcement as the negative contribution of the maximum number of bonded steel plates that can be used for reinforcement. Through the definition of the equivalent tensile strength, equivalent elastic modulus and equivalent yield strain of the tensile steel bar and steel plate, a method to determine the relative limit compression zone height of the reinforced member is obtained. Second, based on the maximum ratio of (reinforcement + steel plate), the relative limit compression zone height and the equivalent tensile strength of the tensile steel bar and steel plate of the reinforced member, the calculation method of the maximum number of bonded steel plates is derived. Then, the static load test of the test beam is carried out and the corresponding numerical model is established, and the reliability of the numerical model is verified by comparison. Finally, the accuracy of the calculation method of the maximum number of bonded steel plates is proved by the numerical model.

The numerical simulation results show that when the steel plate width is 800 mm and the thickness is 1–4 mm, the reinforced concrete beam has a delayed yield platform when it reaches the limit state, and the failure mode conforms to the basic stress characteristics of the balanced-reinforced beam. When the steel plate thickness is 5–8 mm, the sudden failure occurs without obvious warning when the reinforced concrete beam reaches the limit state. The failure mode conforms to the basic mechanical characteristics of the super-reinforced beam failure, and the bending moment of the beam failure depends only on the compressive strength of the concrete. The results of the calculation and analysis show that the maximum number of bonded steel plates for reinforced concrete beams in this experiment is 3,487 mm². When the width of the steel plate is 800 mm, the maximum thickness of the steel plate can be 4.36 mm. That is, when the thickness of the steel plate, the reinforced concrete beam is still the balanced-reinforced beam. When the thickness of the steel plate, the reinforced concrete beam will become a super-reinforced beam after reinforcement. The calculation results are in good agreement with the numerical simulation results, which proves the accuracy of the calculation method.

This paper presents a method for calculating the maximum number of steel plates attached to the bottom of reinforced concrete beams. First, based on the experimental research, the failure mode of reinforced concrete beams with different number of steel plates is simulated by the numerical model, and then the result of the calculation method is compared with the result of the numerical simulation to ensure the accuracy of the calculation method of the maximum number of bonded steel plates. And the study does not require a large number of experimental samples, which has a certain economy. The research result can be used to control the number of steel plates in similar reinforcement designs.

Reinforcement of reinforced concrete (RC) beams in-service have always been an important research field, anchoring steel plate in the bottom of the beams is a kind of common reinforcement methods. In actual engineering, the contribution of pavement layer to the bearing capacity of RC beams is often ignored, which underestimates the bearing capacity and stiffness of RC beams to a certain extent. The purpose of this paper is to study the effect of pavement layer on the RC beams before and after reinforcement.

First, static load experiments are carried out on three in-service RC hollow slab beams, meanwhile, nonlinear finite element models are built to study the bearing capacity of them. The nonlinear material and shear slip effect of studs are considered in the models. Second, the finite element models are verified, and the numerical simulation results are in good agreement with the experimental results. Last, the finite element models are adopted to carry out the research on the influence of different steel plate thicknesses on the flexural bearing capacity and ductility.

The experimental results showed that pavement layers increase the flexural capacity of hollow slab beams by 16.7%, and contribute to increasing stiffness. Ductility ratio of SPRCB3 and PRCB2 was 30% and 24% lower than that of RCB1, respectively. The results showed that when the steel plate thickness was 1 mm–6 mm, the bearing capacity of the hollow slab beam increased gradually from 2158.0 kN.m to 2656.6 kN.m. As the steel plate thickness continuously increased to 8 mm, the ultimate bearing capacity increased to 2681.0 kN.m. The increased thickness did not cause difference to the bearing capacity, because of concrete crushing at the upper edge.

In this paper, based on the experimental study, the bearing capacity of hollow beam strengthened by steel plate with different thickness is extrapolated by finite element simulation, and its influence on ductility is discussed. This method not only guarantees the accuracy of the bearing capacity evaluation, but also does not require a large number of samples, and has certain economy. The research results provide a basis for the reinforcement design of similar bridges.

This study aims to develop a valid and reliable Islamic financial literacy (IFL) scale that can capture all the segments of the Islamic financial sectors and which could be considered applicable for all jurisdictions across the globe.

To build the measure, this study followed a scale development process by collecting 698 a priori items from 81 respondents. Later, it generated an item pool through the analysis of the items with experts and gave the last form (40 items) to 287 respondents in Turkey with another IFL scale that is frequently used in the literature and a scale assessing religiosity. With explanatory factor analysis, the scale demonstrates a four-factor construct with 20 items. This construct provides good fit indexes and reliability scores.

Results of the correlation analysis and comparison of the fit indexes of alternative structures provided supportive evidence for discriminant and convergent validity of the scale and its sub-dimensions. As a result, an applicable scale is developed for countries where Islamic financial institutions are operating and where they are not.

One of the strengths of this study is that it represents a comprehensive scale development for the entire Islamic financial system, including banking, takāful (Islamic insurance) and fund management. In addition, the attempt to design an IFL scale applicable to any economy or individual is a pioneering attempt in the literature.

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance.

A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses.

The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance.

This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.

This chapter examines the marketplace activities of subsistence customers in South India. It presents a picture of the day-to-day behaviors and interactions of subsistence customers in terms of the products they purchase and their interactions with sellers and outlets. The method involved observations and in-depth interviews of a variety of buyers and sellers over several years in urban and rural South India. Needs, products, and market interactions, as well as typical budgets in subsistence contexts are described. These descriptions are used to derive broader characteristics of product and market interactions in terms of uncertainty, complexity, and lack of control; one-on-one interactions; transactional fluidity; and make or buy decisions.

This study focuses on the impact of internal factors, namely intrinsic motivation, ICT knowledge, and the moderating effect of demographic factors such as education level, age, gender on digital readiness of Indonesian MSMEs.

The sample data selected in this study include owners of culinary SMEs in the Salatiga area, Central Java, and who already has had a building to run their business. This study employed a quantitative approach using a statistical package to perform descriptive and inferential analyses with the help of IBM SPSS and Smart PLS.

Four hypotheses have been formulated and tested using the structured equation model. The results revealed that intrinsic motivation and ICT knowledge have a positive significant influence on the digital readiness of MSMEs.

The study concluded that the internal encouragement of the culinary MSME owners in the city of Salatiga will continue to advance and develop following the current digital technology era.

The results from the moderation testing show that women have a slightly higher average answer than men in the number of indicators of intrinsic motivation and in the number of indicators of digital readiness.

Micro Small Medium Enterprises (MSMEs) in Indonesia benefit from the digital era. It is important to apply digitalization in the Indonesian MSMEs so that they can develop and compete with other countries, and digital readiness is one of the key successes in the global competition.

This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety.

To test the hypotheses, the partial least square analysis is applied to questionnaire survey data from 201 employees from State Province Government of Indonesia.

The results reveal that authentic leadership and psychological safety influence the internal whistleblowing intention. The result also indicates that authentic leadership has an indirect effect on internal whistleblowing intention through psychological safety.

This study has made a valuable contribution for scholars and managers to the understanding of factors that affect internal whistleblowing intention at government officers in Indonesia context.

Using a GED-GARCH model to estimate monthly data from January 1990 to February 2022, we test whether gold acts as a hedge or safe haven asset in 10 countries. With a downturn of the stock market, gold can be viewed as a hedge and safe haven asset in the G7 countries. In the case of inflation, gold acts as a hedge and safe haven asset in the United States, United Kingdom, Canada, China, and Indonesia. For currency depreciation, oil price shock, economic policy uncertainty, and US volatility spillover, evidence finds that gold acts as a hedge and safe haven for all countries.