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Motivated by the real-world practice that the boom of the online selling induces a higher product return as well, selecting which online channel mode indicates who takes ownership over the product and thus bears the loss of the product return. This paper aims to seek the optimal online channel modes for the two members in a platform supply chain in the presence of product returns.

This study aims to develop a platform supply chain that consists of one platform company and one supplier. Along with an offline distribution channel, the supplier can choose two alternative online selling modes (i.e. the reselling and agency modes) to sell its product through the online marketplace. This paper applies Stackelberg game to derive the equilibrium with different business scenarios and selects the optimal online channel modes for two parties, respectively. Moreover, this paper extends to a different supply chain with a reverse channel leadership and a different product return policy for testing the robustness.

Several interesting and important results are derived in this paper. Firstly, it is found that the relative pricing are largely relied on the costs of two channels. Secondly, the platform supply chain may benefit from a pure channel rather than the dual-channel when this channel enjoys a relatively low cost and/or a sufficiently high consumer preference. Then, the platform and the supplier act contradictorily when selecting their optimal online channel modes. To be specific, the platform motivates to choose the online reselling mode when both the commission rate and the slotting fee are relatively low, whereas the supplier is likely to select the online agency mode under this circumstance. Finally, a win-win situation in regards to the optimal online channel mode for two parties is achievable with numerical experiments.

Based on the analytical studies, the results derived in the authors’ work can provide managerial insights to assist the supplier and the platform company in determining the operational decision and selecting the optimal online channel mode to deal with consumer returns. In addition, appropriate commission rate along with slotting fee will make both parties achieve a win-win situation in determining their optimal online channel mode.

To the authors’ best knowledge, this paper makes the first move to determine the optimal online channel mode in the content of consumer returns and study how it is affected by different product return policies.

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

Under the carbon tax policy, the authors examine the operational decisions of the low-carbon supply chain with the triple bottom line.

This paper uses the Stackelberg game theory to obtain the optimal wholesale prices, retail prices, sales quantities and carbon emissions in different cases, and investigates the effect of the carbon tax policy.

This study’s main results are as follows: (1) the optimal retail price of the centralized supply chain is the lowest, while that of the decentralized supply chain where the manufacturer undertakes the carbon emission reduction (CER) responsibility and the corporate social responsibility (CSR) is the highest under certain conditions. (2) The sales quantity when the retailer undertakes the CER responsibility and the CSR is the largest. (3) The supply chain obtains the highest profits when the retailer undertakes the CER responsibility and the CSR. (4) The environmental performance impact decreases with the carbon tax.

The results of this study can provide decision-making suggestions for low-carbon supply chains. Besides, this paper provides implications for the government to promote the low-carbon market.

Most of the existing studies only consider economic responsibility and social responsibility or only consider economic responsibility and environmental responsibility. This paper is the first study that examines the operational decisions of low-carbon supply chains with the triple bottom line under the carbon tax policy.

Operational excellence (OpEx) is a proven philosophy focusing on continuous improvement in processes and systems for superior performance and efficiency. It plays a crucial role in the energy sector, acting as a catalyst for safety, customer satisfaction, sustainability and competitiveness. This research aims to assess OpEx methodologies in Oman’s energy sector, examining methods, approaches, motivations and sustainability.

This study applies qualitative analysis methodology, involving interviews with 18 industry experts, from the energy sector in a sizeable energy country.

The analysis revealed a growing demand, particularly, in the oil and gas industry, driven by emerging business needs. Qualitative data analysis has identified 10 themes such as implemented methodologies, motivation drivers, deployment approaches, sustainability factors, benefits and challenges. Additionally, new themes emerged, including influencers to start OpEx, resource requirements, enablers for successful OpEx and systems.

This research was limited to Oman and the findings drawn from Omani energy companies may have limited applicability to energy companies in other regions. Therefore, if these findings were to be used, the validation of the findings in relation to other countries should be conducted, to ensure the validity of the context and outcome.

These findings contribute to understanding OpEx dynamics in the Omani energy sector, offering valuable insights for effective utilisation and organisational goal achievement. Furthermore, the study offers valuable insights on how to effectively employ OpEx initiatives in the energy sector to achieve their goals and create value. It addresses the lack of knowledge, offers a framework for successful OpEx implementation, bridges the theory-practice gap and provides insights for optimal utilisation.

To the best of the authors’ knowledge, this is the first empirical study on assessing OpEx methodologies in the energy sector, and therefore it serves as a foundation for many future studies. The study provides a theoretical foundation for the OpEx methodologies in terms of organisational readiness for successful OpEx implementation.

Lean management tools are becoming increasingly applied in different types of organizations around the world. These tools have shown their significant contribution to improving business performance. In this vein, the purpose of this paper is to examine the influence of lean management on both occupational safety and operational excellence in Tunisian companies.

A survey was conducted among Tunisian companies, and it resulted in the collection of 62 responses that were analyzed using the software SPSS. In addition, a conceptual model linking the practices of the three basic concepts was designed to highlight the hypotheses of the research. Subsequently, factor analysis and structural equation method analysis were conducted to assess the validation of the assumptions.

The results obtained have shown that lean management has a significant impact on occupational safety. Similarly, occupational safety has a significant impact on operational excellence. However, lean management does not have a significant impact on operational excellence.

This work highlighted the involvement of small and medium-sized enterprise’s managers from emerging economies in the studied concepts’ practices. Likewise, it testified to the impacts of lean management on occupational safety and operational excellence in the Tunisian context.

Health misinformation on social media threatens public health. A critical question that sheds light on the propagation of health misinformation across social media platforms revolves around identifying the specific types of social media users susceptible to this issue. This study provides an initial insight into this matter by examining the underlying psychological mechanism that renders users susceptible to health misinformation.

In this study, we developed an integrated model of susceptibility to health misinformation, drawing on the motivation-opportunity-ability theory and the elaboration likelihood model. We collected the data from a sample of 342 social media users in China. Furthermore, the fuzzy-set qualitative comparative analysis was adopted to examine the proposed model and uncover the causal recipes associated with susceptibility to health misinformation.

The results indicated that there are three configural types of users that are susceptible to health misinformation: the health-consciousness core-driven type, the popularity-driven core type and the dual-driven type characterized by both high health consciousness and information popularity. Among these, high health-consciousness and the reliance on information popularity-based pathways emerge as pivotal factors influencing susceptibility to health misinformation.

This study contributes to the social media literature by identifying various psychological traits that lead to social media users’ susceptibility to health misinformation. Additionally, the study provides comprehensive guidance on how to mitigate the spread of health misinformation.

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.

Many European countries suspended mandatory conscription after the Cold War, and especially between 2000 and 2010. However, with the changing security situation in Europe, more and more countries are considering the re-introduction of the draft. That is why, it is important to evaluate the impact of conscription on draftees, including its effect on fertility outcomes. Additionally, fertility is of particular interest because birth rates have been below replacement levels in most European countries at least in the last two decades. This, combined with the increase in life expectancy, has contributed to aging population and raises concerns about the future economic prospects and sustainability of the continent. Military service could be related to fertility in several ways. Compulsory service for men would affect the marriage market and subsequently child-bearing outcomes. For example, men who serve in the military would have to delay higher education at least by a year, given that they plan to continue their education after high school. One possibility is that this leads to older men meeting younger women if partners meet at college. Alternatively, in case the partners know each other prior to the draft, service could delay marriage by up to a year due to the conscription, postponing planning and having children, and potentially having fewer children as women might be less able or less willing to have a child after a certain age. Finally, some men who plan and would otherwise continue their education might choose to not do so or to further postpone it once they disattach from studying during their service. For some men, this might influence their marital and subsequent fertility outcomes. In either of these scenarios, a draft or its suspension is likely to be connected to fertility.

This study examines the effect of the suspension of the draft in Spain in December 2001 on three fertility outcomes of men that would have been drafted in the absence of the suspension. The author performs the analysis in a difference-in-differences framework. Potential concerns and policy implications are also discussed.

The findings suggest that after the suspension of the draft, individuals started to have their first child earlier given that they decide to have children. Consistent with the overall time trend, they became less likely to have a child and started to have fewer children. However, the age at birth of the first child decreased while the number of children and the likelihood of having a child increased for men relative to women, after compared to before the suspension of the mandatory draft.

The author extends prior literature by investigating the effect of the abolition of compulsory military service in Spain in December 2001 on fertility. This is novel is several ways. First, to the best of the author’s knowledge, previous literature has examined the effect of this Spanish reform only on labor market outcomes prior to men's conscription. Second, even for other countries that terminated the compulsory draft, fertility has been under-studied, providing an opportunity for further exploration. Third, this analysis is based on rich Census data, representative of the population in Spain. Finally, given the inconclusive findings of previous studies for other countries and the proposed re-introduction of the draft in some parts of Europe, additional evidence of the effect of the conscription has important policy implications necessary for the evaluation of future military service policy decisions.