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This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.

The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).

By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.

Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.

This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.

The green building (GB) market is maturing after years of practice; therefore, incentives for promoting GB should be adapted to reflect the market transformation. Adapting incentives can positively influence stakeholders' motives, which in turn change stakeholders' behavioural intention towards GBs. Hence, this study aims to examine the parameters influencing the decision to adopt GB and to ascertain how incentive mechanisms promote the uptake of GB in South Africa.

Using a scoping literature review and a sequential mixed research method, primary data were acquired from GB experts in four South African provinces. In analysing the quantitative data, the factors were ranked hierarchically using the mean ranking technique and factor analysis was computed to identify the underlying GB incentives. The qualitative data were analysed using content analysis.

The results indicate that incentive payment from a utility energy efficiency programme, rebates and discounts relating to environmentally friendly materials and products and providing grants to homeowners and developers to go towards certification were the most essential monetary incentives for promoting GB. In the category of non-monetary incentives, recognition of consultant team members and developers and free marketing/good publicity were the most important incentives. The incentive mechanisms were subsequently categorised as “Economic incentives” and “Reward scheme and technical support”.

This study was confined to four metropolitan areas in South Africa. Nevertheless, the outcomes have practical implications for GB projects in general and may serve as a good reference for other provinces in South Africa.

The findings of the study are a valuable resource for stakeholders such as the government, municipal assemblies, professional bodies and the Green Building Council of South Africa (GBCSA) in developing effective incentive mechanisms to promote GB adoption. This study adds to the body of knowledge relevant to GB incentivisation in South Africa.

Most research studies have examined financial inclusion from a supply-side perspective, which measures access and usage of formal financial services by banking outreach indicators, the number of borrowers and the availability of other financial services in a given area. However, this approach is often insufficient to nuance the degree of financial exclusion faced by segments of the population. This study's overall objective is to empirically examine demand-side determinants of financial inclusion.

This research examines the impact of these variables on the level to which an individual is financially included. Notably, the metric employed goes beyond the basic ownership of a bank account and measures the usage of financial services rather than just access. Quantitative data were collected through self-administered surveys targeting 456 individuals in Egypt in order to test the proposed hypotheses. Three different econometric models were tested using regression analysis.

The findings imply an insignificant relationship between financial literacy and financial inclusion. Results suggest that financial exclusion is associated with low trust in financial institutions, low-income level, low education level and being elderly, with a more substantial influence on income and education.

Egypt suffers from a lack of up-to-date demand-side data and data available at hand allow us to know very little about the factors underpinning financial inclusion. This study is contributing demand-side, up-to-date primary data, that provides multiple insights for Egypt regarding the subject, which helps provide answers and suggestions to policy implications.

This study aims to ascertain consumption values of Muslim tourists, attitudes, satisfaction and loyalty towards a Muslim-friendly accommodation, which has gained recognition from the Malaysian Government. Subsequently, an overall Muslim-friendly image was examined as a moderating variable within the associated relationship.

A quantitative research design with a purposive sampling technique was chosen through a sample size of 378 people in Malaysia and distributed via social media. The respondents were selected based on the Muslim-friendly accommodation recognition (MFAR) initiatives, a procedure of accreditation which acknowledges Muslim-friendly accommodation for tourists. To obtain data from those travellers, structured questionnaires were used. SmartPLS was used for data analysis in this study.

The values which were found to have an influence on attitude towards a Muslim-friendly accommodation are related to social, emotional, economic, functional, monetary and epistemic elements. On the other hand, hedonic, conditional, Islamic and altruistic values were found to be insignificant in determining the attitude towards a Muslim-friendly accommodation. Subsequently, an overall Muslim-friendly image was found to moderate the relationship between social, monetary and altruistic values and its link concerning attitude towards the accommodation, while the rest of the relationships were not significant. More importantly, attitude seems to have an impact on satisfaction, as well as its loyalty towards a Muslim-friendly accommodation.

Firstly, it begins with understanding Malaysia, one of the developing countries in Southeast Asia. Secondly, data was collected from participants using a survey method, from purposive sampling which may limit the findings’ generalizability. Thirdly, this study focussed exclusively on the perceived value dimensions associated with Muslim-friendly accommodation, thus, disregarding consumers who may associate with other types of tourism and hospitality elements.

The results provide a fresh insight and a better understanding regarding the consumption values and all of its related components towards customer loyalty of the Muslim-friendly accommodation in Malaysia. In addition, the findings deliver new information and a deeper understanding of relevant values in Malaysia’s Muslim-friendly accommodation, which can be used as a standard guideline by industry practitioners, local and abroad.

This research supports service providers in developing effective brand management strategies for their own businesses. Apparently, this study discovers that emotional values tend to be the most important values in determining attitude towards Muslim-friendly accommodation.

To the best of the authors’ knowledge, this is one of the studies examining the overall perceived Muslim-friendly image within the consumption values that are relevant from an Islamic viewpoint. It provides policymakers, as well as the industry players, some reliable approaches for enhancing Muslim-friendly accommodation.

This paper aims to the perspective of stakeholders, from external variables of the Building Information Modeling (BIM) system, users, task flow, the nature of the development of the execution process, organizational structure and policy impacts, that established a relationship among the internal concepts and intentions for the BIM application, individual or organizational differences, controlling interference factors and environmental constraints, discussed the combination of the values and barriers of BIM implementation.

Through the co-occurrence statistics and genre analysis based on co-citation context analysis and constructs the common information that impacts the combination of values and barriers of BIM implementation. Then, the paper chose the expert database of the green construction and intelligent building branch of the China construction association, and obtained 104 sample data through modified snowball sampling, using exploratory factor analysis with factor load linear functions, combined factor variance contribution rate weights.actor variance contribution rate weights.

The results show that eight aspects can be defined as the values of BIM implementation (VI), and the barriers of BIM implementation (BI) mainly come from five aspects caused by insufficient cognition and two aspects of an uncertain value in China.

This research reflects a combined evaluation of the values of BIM implementation and barriers of BIM and highlights the significance of the sustainable development of BIM technology and the value of building future informatization applications.

While the declining rate of urban security and its potential effects have been globally acknowledged, the ways urban neighborhood security shapes real estate markets in African cities remain largely unexplained. The purpose of this paper therefore is to present the findings from a study of the nexus between urban neighborhood security and home rental prices in Lagos, Nigeria.

This paper is based on the hedonic price theory, an objectively derived urban neighborhood security index (UNSI) and property rental price data in Ojo, Lagos, Nigeria. This is a quantitative cross-sectional study that employs multistage sampling survey procedure. Data are analyzed using descriptive statistics, nonparametric correlation and hedonic price function with ordinary least squares (OLS).

Results show that nearly 50% of the study area is prone to insecurity and average rental values in Ojo, Lagos range from N151329.41 ($302.66) to N167333.33 ($334.67) per annum. Correlation analysis shows that home rental prices have high, positive and significant correlations (rs = 0.725 and p < 0) with UNSI. After controlling for neighborhood and structural factors, it is found that urban neighborhood security positively influences home rental values as a unit improvement in security leads to N81000.00 ($162.00) increase in rental value per annum.

Urban neighborhood security risk threatens residential property values, creates unintended residential mobility and destabilizes families. Findings from this study point to the facts that security is a key component of urban housing values and developers, and real estate investors must ensure that this component is well factored into property design, construction and valuation.

This is perhaps the first study that uses an objectively derived UNSI to study home rental price dynamics in Nigeria. The study extends knowledge on urban housing price determinants and contributes to literature on the crucial place of security in property management.

Decentralization has profound implications for many health systems. This study investigates the effect of health system decentralization in Organization for Economic Co-operation and Development (OECD) countries on public health security capacity and health service satisfaction.

Multiple linear regression analyses were employed for variables related to the level of health security capacity and satisfaction with the healthcare system while controlling for all socio-demographic variables from the European Social Survey, including over 44,000 respondents from 25 OECD countries. The Health Systems in Transition series of countries were used for assessing the decentralization level.

The result of multiple linear regression analyses showed that the level of decentralization in health systems was significantly associated with higher health security capacity (ß-coefficient 3.722, 95% confidence interval (CI) [3.536 3.908]; p=<0.001) and health service satisfaction (ß-coefficient 1.463, 95% CI [1.389 1.536]; p=<0.001) in the study. Countries with a higher level of decentralization in health policy tasks and areas were significantly likely to have higher health services satisfaction, whereas this satisfaction had a significant negative relation with the lower level of decentralization status of secondary/tertiary care services in OECD countries (ß-coefficient −5.250, 95% CI [−5.757–4.743]; p = 0.001).

This study contributes to a better understanding of the extent to which decentralization of health services affects public health safety capacity and satisfaction with health services, whereas the level of decentralization in OECD countries varies considerably. Overall, the findings highlight the importance of public health security and satisfaction with health care delivery in assessing the effects of decentralization in health services.

This study aims to investigate the influence of smart technologies on SMEs sustainability and to measure the mediation effect of SMEs’ sustainability strategy in the relationship between smart technologies and SMEs’ sustainable performance in the Kingdom of Bahrain. The sustainability concept for the purpose of this study includes environmental sustainability, social sustainability and profitability factors.

The study applied the quantitative analysis method. The sample size was 403 small- and medium-sized enterprises (SMEs) from Bahrain.

The study concludes that smart technology has a major effect on profitability performance, among other sustainable performance factors. In addition, there is no mediation effect of “SMEs’ sustainability strategy”. The study has recommended improving SMEs’ participation in sustainable development principles by considering supportive global initiatives to “Net Zero Roadmap 2050”, increasing the demand for using technologies and including academic “sustainability” concepts in academic programs.

This study contributes significantly to Bahrain’s economic growth by studying the proactive and innovative methods for increasing SMEs’ efficiency. Furthermore, it adds value to Bahrain’s national economy by investigating the role of SMEs and its strategic practices by implementing smart businesses towards developing business empowerment in Bahrain’s economic vision for 2030 and meeting SDGs regionally and globally.

The novel coronavirus (nCoV) pandemic, and the challenges of social distancing, proffer a unique opportunity to re-explore the role of social network support in entrepreneurship. Applying social support theory and gender schema theory, this study aims to examine the gender-based differences in prospective entrepreneurs' reliance on their social networks in their entrepreneurial journey amid social turmoil.

The authors collected two-stage primary survey data of prospective entrepreneurs within the pandemic's timeframe from Science and Technology Parks in Iran, one of the first countries to deal with the first, second and third waves of the 2019-nCoV virus.

The findings demonstrate that female entrepreneurs rely more strongly on their social network support for guidance and encouragement, which positively affects their opportunity intention. While this effect is also seen in men, the effect size is smaller. Also, prospective female entrepreneurs were generally more dissuaded from opportunity intention by the severe perceived environmental uncertainty of the crisis than were men.

Prior research on the interaction between social network support and opportunity intentions has been examined in the context of socio-economic normalcy. The authors test whether, how and why these interactions hold in times of crisis, with especial attention to the mechanisms of experienced stress, perceived environmental uncertainty and idea innovativeness.

This study explores the causes of delayed mandatory annual report filings of private companies in Estonia.

The authors use an online survey targeting companies that had submitted annual reports for 2017 late (late-filers) or failed to submit these by July 2020 (non-filers). The responses of 492 late-filers and 122 non-filers are analysed with exploratory factor analysis, Mann–Whitney U-Test and logistic regression.

Annual report filing decisions of both, late-filers and non-filers, are strongly driven by administrative costs attached to the preparation and submission of reports with non-filers perceiving these to be significantly greater. The relevance of other disclosure-related costs and benefits remains similar for both late-filers and non-filers. While proprietary and privacy concerns remain rather unimportant, benefits of timely disclosure, in the form of access to financing and possibilities to continue ordinary business activities, remain important disclosure timing drivers.

Policy interventions should focus on preventive measures that hinder companies' ordinary business activities in case of non-compliance to reporting deadlines. Monetary sanctions can be used to strengthen the desired behaviour alongside broader clarification of the purpose of mandatory reporting and available exemptions.

The authors propose an empirically testable comprehensive one-period model of disclosure timing decisions of private companies differentiating late-filers and non-filers. The authors address the limitations of previous studies through a survey that allows the authors to draw direct inferences about the trade-offs between different decision drivers and the motivations behind managers' disclosure timing decisions.