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In recent years, consumers today recognise organic foods as high-quality products which can benefit them in various aspects. The tendency to switch consumption behaviours from conventional to ecological food products or organic food has largely been due to the claims that organic crops are grown in eco-friendly and sustainable environments. Thus, the study highlighted unique results on young consumers' purchasing intentions from a new perspective. The paper aims to investigate the factors influencing consumers' purchase decision towards organic food, particularly amongst Generation Y consumers.

The underlying fuzzy set theory is employed to handle the fuzziness of consumers' perceptions since the attributes are usually expressed in linguistic preferences. Overall, the study focussed on five important aspects – health consciousness, environmental concern, social influencing and ethical concern – that also include twenty criteria that had been identified and introduced after a thorough review of related literature.

The results reveal that the most important criteria in the selected firm are environment protection, chemical instrument, buying attitude and animal testing. In comparison, the cause group includes criteria such as environment protection, natural food and support for training programmes, whilst the effect group includes production practices, monitoring protections and ethically produced food.

The sample collection from the study focussed on Generation Y consumers who consume organic food in Malaysia. This could lead to the limitation towards external generalisability. The study will provide numerous advantages to the communities. The policy maker should develop a proper marketing strategy to promote organic food as food that is healthier, better in nutrition and safer for society.

Utilising fuzzy decision-making trial and evaluation laboratory (DEMATEL) in analysing the fuzziness of consumers' perceptions towards consumers' purchase decision can be expected to expand the breadth of knowledge to both academic and practical.

Gives a bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical as well as practical points of view. The range of applications of FEMs in this area is wide and cannot be presented in a single paper; therefore aims to give the reader an encyclopaedic view on the subject. The bibliography at the end of the paper contains 2,025 references to papers, conference proceedings and theses/dissertations dealing with the analysis of beams, columns, rods, bars, cables, discs, blades, shafts, membranes, plates and shells that were published in 1992‐1995.

This study addresses an important research question regarding how supplier-base concentration affects buyer efficiency. Drawing on the contradicting views of transaction cost theory (TCT) and resource dependence theory (RDT), the authors explore the main effect of supplier-base concentration on buyer efficiency and how this effect is contingent on buyers' characteristics (i.e. research and development (R&D) expenditure and market share).

Based on data collected from the Chinese manufacturing firms listed on National Equities Exchange and Quotations (NEEQ) between 2015 and 2019, the authors use a fixed-effect model as well as a two-stage least squares model to test the predictions.

The authors find that supplier-base concentration has a positive effect on buyer efficiency. In addition, when a buyer has higher levels of R&D expenditure and market share, the positive relationship between supplier-base concentration and buyer efficiency is strengthened.

This study contributes to a better understanding of the effect of supplier-base concentration. First, the authors provide theoretical and empirical evidence of the positive effect of supplier-base concentration on buyer efficiency. Second, the authors reveal the underlying mechanism of how to counter the potential drawbacks and benefit more from supply base reduction by introducing R&D expenditure and market share as contingencies.

The purpose of this study is to investigate the effect of an accounting education pedagogy incorporating active learning approaches designed to engage first-year undergraduate business students and to aspire them to continue accounting as their academic major and entry into the accounting profession.

Data were collected from a questionnaire with a pre-/post-test design of 24 undergraduate business students enrolled in a course titled Accounting Active Learning Seminar (AALS) (test group) and 33 students who did not participate in the AALS (control group). The AALS incorporates various types of active learning methods designed by the authors to inspire students to continue with accounting as a career choice.

The findings show that participation in the AALS improved student’s motivation in accounting education and the likelihood of choosing accounting as their academic major. The active learning methods implemented in the AALS were effective in improving students’ confidence, of which degree contributed to students’ stronger works aspiration towards accounting professions. Further it was found that students who did not participate in the AALS tended to have lower attention dimensions of motivation, which was also significantly associated with lower percentage of students’ choice of academic major in accounting.

This is one of the few studies to empirically examine active learning on student engagement and performance with a focus on accounting. While the evidence shows that active learning has pedagogical benefits, the full potential of active learning is more likely to be realized when accounting educators design active learning carefully to address the “attention” and “confidence” attributes.

In line with the guidelines suggested by the Australian Society of Certified Practising Accountants, a sample of 243 Australian listed companies was used in this study to investigate if the factors of auditee size, audit complexity, audit time, audit quality and audit risk could explain the variation of auditor fees. The model achieved a relatively high level of goodness‐of‐fit (adjusted R equals to 0.7631) and overall significance at p <0.001 (F‐ratio). Like most prior studies, auditee size appeared to be the most important factor explaining audit fee payments. However, adding a non‐audit fee variable provided little incremental explanatory power to the audit pricing model, indicating that providing audit and non‐audit services jointly may not create a “knowledge spillover” which is hypothesised to lead to economic rents.

The purpose of this paper is to investigate the complex interrelationships among the key constructs, supply chain orientation (SCO), supply chain integration (SCI) and supply chain performance (SCP) in Indian manufacturing industries. These relationships have been studied using the relational view (RV) and the knowledge-based view (KBV) theoretical perspectives.

The conceptual model was derived from the existing body of knowledge in the supply chain domain. The study is based on a sample size of 122 data collected via face-to-face meetings with the Indian manufacturers using well-established scales. The covariance-based structural equation modeling was used to test the proposed hypotheses.

In Indian manufacturing and supply chains, SCO has a positive relationship with SCI and SCP. Moreover, the direct impact of SCO on SCP diminishes when SCI is used as a mediating variable. This study also observes positive impact of: i) SCO on SCP, ii) SCI on SCP and iii) discovery of mediating role of SCI on SCP under the theoretical lenses of RV and KBV.

Cross-sectional survey of manufacturing firms of one country (using one response per firm) calls for validation covering other parts of the world and demands a longitudinal survey. This research will trigger more scholarly, practice and policy debate among researchers studying Indian and emerging economies context.

The notion of a holistic view of the SC with a focus on improving the customer value can enhance strategic partnerships among the SC partners (i.e. SCI) and overall SCP. Firms should make efforts to include SCI in SC designs to successfully transform SCO into SCP.

The originality of the research lies in studying the complex interrelationships among key concepts of SC in a unique Indian manufacturing context. The Indian supply chains operate in a set of unique characteristics, which have been detailed out in this paper. This paper not only establishes the mediating role of SCI for overall SCP in emerging economies but also enhances the scholarly knowledge in the SC domain. Most studies report SCO as a single-order construct, measured by scales comprising of only few items. The second-order SCO measures in this study bring credibility to the findings. Additionally, it contributes to both academicians and practitioners alike in the context of an integrated SC in emerging economies.

This paper identifies exigent factors that enable and constrain trust building in a science-based innovation ecosystem.

Set in the Northeast England, this study adopts a processual sensemaking approach to thematically analyse interviews with a diverse range of participants in six science-based SMEs.

The findings provide a unique exposition of trust building in an innovation ecosystem across geographic and platform relationships. In doing so, the findings highlight factors outside of contractual agreements that enable or constrain trust building in an innovation ecosystem.

Limitations centred on subjectivity in the use of thematic analysis, sample bias and size. Sampling limitations were mitigated through the research design and analysis.

The findings provide unique insights into understanding the exigent factors that enable or constrain trust building in a science-based innovation ecosystem.

The study identifies five exigent factors that constrain or enable trust building in science-based SMEs' innovation ecosystem at a micro-level – building network relationships, degree of novelty, protection of innovations, propensity for adding value, propensity for risk.

In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research on the influence of individual executives on corporate financial reporting and use upper echelons theory as our organizing framework. Our review of 60 studies shows that research consistently finds that top management executives exert significant influence on financial reporting decisions, particularly on disclosure quality. Empirical research has developed promising approaches to investigate executives' psychological attributes and character traits. The results of studies examining the influence of demographic characteristics of individual executives are, however, sometimes contradictory and ambiguous. Nevertheless, the overall empirical results we review are supportive of upper echelons predictions. Additional research in this field is needed to clarify the influence of unexamined upper echelon characteristics, important moderator variables, and adverse selection effects. We also suggest that future research more closely investigates the magnitudes of managerial influence and adopts a more holistic perspective on financial reporting outcomes.

The marketing literature uses five different experience terms that are supposed to represent different streams of research. Many papers do not provide a definition, most of the used definitions are unclear, the different experience terms have similar dimensionality and are regularly used interchangeably or have the same meaning. In addition, the existing definitions are not adequately informed from other disciplines that have engaged with experience. This paper aims to build a comprehensive conceptual framework of experience in marketing informed by related disciplines aiming to provide a more holistic definition of the term.

This research follows previously established procedures by conducting a systematic literature review of experience. From the approximately 5,000 sources identified in three disciplines, 267 sources were selected, marketing (148), philosophy (90) and psychology (29). To address definitional issues the analysis focused on enlightening four premises.

This paper posits that the term brand experience can be used in all marketing-related experiences and proposes four premises that may resolve the vagaries associated with the term’s conceptualization. The four premises address the what, who, how and when of brand experience and aim to rectify conceptual issues. Brand experience is introduced as a multi-level phenomenon.

The suggested singular term, brand experience, captures all experiences in marketing. The identified additional elements of brand experience, such as the levels of experience and the revision of emotions within brand experience as a continuum, tempered by repetition, should be considered in future research.

The multi-level conceptualization may provide a greater scope for dynamic approaches to brand experience design thus providing greater opportunities for managers to create sustainable competitive advantages and differentiation from competitors.

This paper completes a systematic literature review of brand experience across marketing, philosophy and psychology which delineates and enlightens the conceptualization of brand experience and presents brand experience in a multi-level conceptualization, opening the possibility for further theoretical, methodological and interdisciplinary promise.

Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm‐year observations before and throughout the global financial crisis (GFC) period of 2006‐2009 in seven Asian countries, the purpose of this study is to investigate whether managers' smooth reported earnings to meet the benchmark target of last year's earnings figure.

Following previous research (e.g.,Burgstahler and Dichev; Degeorge, Patel, and Zeckhauser; Holland and Ramsay; Burgstahler and Eames; Daske, Gebhardt, and McLeay; Gore, Pope, and Singh; Charoenwong and Jiraporn), this study uses an earnings benchmark of sustaining last year's performance as the key indicator of earnings management.

The empirical evidence reveals that corporate managers seem to opportunistically smooth income to beat earnings targets. The results also show that the AuditQuality, EcoCrisis and Size are not explanatory for the smoothing behavior of the above target firms. However, the independent variables EcoCrisis and Size are predictors for the smoothing behavior of the sample firms that engage in income‐increasing earnings management. The coefficient on EcoCrisis is negative and significantly (at p=0.001) related to the earnings management measure, suggesting that during a period of economic stress, transportation firm managers engage in less aggressive income‐increasing discretionary accruals strategy. Furthermore, the findings confirm that large size firms exhibit less aggressive income‐increasing earnings management behavior. Specifically, the coefficient on Size is negative and moderately significant (p=0.056) associated with earnings management measure.

This study strongly supports the political costs hypothesis which argues that larger firms are subject to more public scrutiny and political actions therein exhibiting less aggressive income‐increasing earnings management behavior. The authors further note a “big bath” phenomenon during the GFC period suggesting that corporate managers manipulate their reported earnings downward to make poor results even worse in the current financial period, artificially enhancing future year's earnings.