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In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

In the project initiation phase, an appraisal is needed to clarify the strategic problem and alternative solutions. Full-scale construction projects and simple solutions (do-minimum alternatives) should be assessed. The do-nothing alternative is the baseline for the appraisal and an option in itself. The paper explores the role of do-nothing and do-minimum alternatives in public project appraisal, which may significantly impact the attractiveness of a construction project.

The paper presents an empirical study from Norway, which requires external quality assurance (QA) of early project appraisals. The data include an extensive document review of 112 projects and interviews with 41 experts involved in the appraisal processes.

Of 112 appraisals, 110 recommended a major construction project, including cases where the benefits and value were low or uncertain. The do-nothing alternative was generally included as a reference but not treated as a viable option. Do-minimum alternatives were often not explored. By contrast, the external QA reports recommended do-nothing or do-minimum in 28 cases. Interestingly, although political decision-makers rarely reject projects, they may put them on hold indefinitely, implying that the actual outcome in many cases is still do-nothing.

The paper addresses a topic that has been understudied in the literature. The findings contribute to the broader literature on project initiation processes, project appraisal and how to reduce the risk of bias and manipulation in appraisals.

With the rapid growth of the Internet and the wide acceptance of e-commerce, online impulse buying is rising; however, the consumer motivation to buy impulsively within the digital setting calls for continuous exploration. Through the lens of cognitive appraisal theory, the authors aim to explore the relevance of web quality factors (cognitive processes) and hedonism (emotional response) for online impulse buying in the cross-cultural context of India and Croatia. The study also attempts to investigate the varying effects of sales promotion and payment options (cognitive processes) on the relationship between hedonism and online impulse buying.

The researchers in the present study have adapted the refined eTailQ scale along with factors like hedonism, sales promotion and payment options determining impulse buying—the measurement instrument comprised of a highly structured questionnaire covering consumers' attitudes and opinions regarding the explored concepts. A total of 526 responses were generated in the data collection process, wherein 264 were from India and 262 were from Croatia.

The results reveal that not all web quality determinants affect impulse buying similarly. Web informativeness significantly, but negatively, impacts impulse buying only regarding Croatian consumers, while customer service influences impulse buying in the Indian market. Web layout and privacy do not influence impulse buying. However, besides hedonism's direct impact on impulse buying in both countries, the results show that the influences of web layout and privacy on impulse buying are mediated via hedonism. Given the varying effects, this study shows that, unlike the payment options, only sales promotion represents a significant moderator that enhances the relationship between hedonism and impulse buying in both countries.

This study utilises cognitive appraisal theory to compare the effects in two countries through cognitive appraisals, emotional responses, and situational factors for explaining online impulse buying behaviour. The study also offers practical managerial implications.

Ordinary direct capitalization is normally considered procyclical in its present form (De Lisle Grissom, 2011); for this reason, an alternative approach to direct capitalization may be useful in the determination of a robust opinion of value. The valuation standards propose an alternative determination of terminal value in the discounted cash flow analysis, recommending that for cyclical assets, the terminal value should consider … “the cyclical nature of the asset and should not be performed in a way that assumes “peak” or “trough” levels of cash flows in perpetuity” (IVS 105 Valuation Approaches and Methods para 50.21 lett e).

The introduction in International Valuation Standards (IVS) of Cyclical Assets raises several questions for the community of real estate professionals and academicians (IVS, 2022, 105 Valuation Approaches and Methods para 50.09 lett d). Cyclical assets can be defined as property whose value is “influenced by upturn and downturn of the market in a significant way” (d’Amato et al., 2019).

The paper proposes different solutions to the problem. The determination of the exit value using cyclical capitalization allows for a prudent assessment of the value and may be used either as a valuation procedure or a risk analysis method.

The valuation comparison with the traditional valuation techniques will be based on an iteration of exit value in order to determine the effects of the valuation procedure on the opinion of value.

The implication of the valuation procedure is the introduction of a countercyclical valuation method to determine the exit value in order to reach stable and reliable valuations for income-producing properties.

These models may have a social implication, providing valuation for income-producing properties that may deal with the property market cycle in a more efficient way, providing efficient valuation for banks and institutions.

The paper is the first application of such a valuation procedure to the determination of exit value.

This chapter The Grass Is Greener Where You Water It! delves deeper into explicating Employee Green Behaviour (EGB), which outlines the eco-friendly behaviours practiced by employees. The section provides a more thorough explanation of EGB, including its origins, theoretical foundations, and practical applications in a social and physical environment to create environmentally conscious workplaces. The in-role and extra-role of EGB are discussed to strengthen its execution, and its significance considering the present ecological exigency. This chapter outlines the five-features-hierarchical framework for EGB: Sustainability Initiatives, Non-Harmful Action, Resource Conservation, Peer Influence, and Individual Commitment. The environmental history, ecosystems, and biodiversity and their interaction with humans from the ancient period to the present day are provided. The later unit explores organizational plans to encourage EGB, focussing on the role of HR policies, practices, and systems in nurturing the culture of sustainability within organizations. This chapter reviews current studies on EGB, emphasizing the role of employee engagement, transformational environmental leadership, and corporate culture in promoting green practices. It contributes to the academic literature by analyzing EGB, its relevance, and the effects it can have on organizations and society. It is a great tool for academics, government officials, and business heads to make workplaces environmentally friendly.

Social needs of local community are highly essential in the context of public infrastructure and have an impact on their performance. This paper explores the local community subjectivity in interaction with primary stakeholders to deepen our understanding of social value and this category of misunderstood stakeholders.

The paper presents a partnership framework that aims to help stakeholders be reflexive and construct knowledge about social value of the infrastructure. The empirical material includes an extensive review of the public infrastructure documents published between 1981 and 2021 and 13 interviews with key members of local community.

The main contribution of this study is an integrated model to study the social value of an infrastructure and a dynamic approach to study how a local community engages and enacts social value. The dynamic approach highlights three plans of stakeholder’s subjectivity, which are relational, representational and operational plans to promote inclusive stakeholder’s management (“of” and “for”).

The study combines an analytical and a theoretical framework to investigate the enactment of social value.

The current booming development of smart cities poses new requirements and challenges for their internal infrastructure development. This article aims to explore the questions of: What is the level of social sustainability of smart city infrastructure today? and What are the core contents and paths to improve this level?

With the theme of public participation in the social sustainability evaluation of smart city infrastructure in the context of big data, this study mainly makes a systematic literature review of the Web of Science's Science Citation Index Expanded and Social Sciences Citation Index databases. After collection and screening, 199 documents were finally obtained.

It is found that the level of social sustainability of smart city infrastructure is still low, and public participation can provide solutions to the difficulties and challenges involved in its development, while big data technology can broaden the channels for public participation and promote the development of smart city-related components in the process, including smart city infrastructure.

This article summarizes the internal mechanisms of smart cities at the theoretical level and analyzes the social sustainable development of smart city infrastructure. In practice, the shortcomings in this field are identified and suggestions are provided on how to carry out digital public participation, which has practical reference value.

Innovation is a process that enables organizations to sustain and prosper in a competitive business environment. This study aims to understand the key drivers of innovation within organizations from the lens of employees.

This study uses a grounded theory approach based on semi-structured in-depth interviews of 20 professionals working in information technology (IT) firms. Judgmental sampling was adopted to select the respondents. Open coding, inductive analysis was conducted on the interview transcripts to generate relevant themes.

Emerging themes indicate that innovation within organizations can be triggered as a response to client requirements or the employees’ inherent urge to innovate. Certain factors such as user engagement, formal organizational processes and practices, informal collaborative practices, the role played by experts and leaders and upskilling were seen to enable innovative outcomes within organizations.

Findings from this study will allow leaders to activate the identified drivers by designing suitable organizational processes and strategies to nurture a successful innovation culture within their teams.

This grounded theory-based study looks at drivers of innovation within IT organizations from the perspective of employees.

This study aims to explore the connection between travel content consumption in social networks and social comparison, envy as well as travel intention. It analyzes whether tourists’ travel intention is affected by travel content consumption in social networks, and more importantly, whether social comparison and envy play a mediating role in this process.

Data was collected through intercept in four popular tourist spots in Guangzhou and Zhuhai in South China. A self-administered questionnaire was used. A total of 400 participants were recruited, and 291 valid questionnaires were obtained. Bias-corrected nonparametric percentile bootstrap mediation variable test method was used to test hypotheses.

The study yielded three results. First, travel content consumption in the social networks positively influences travel intention. Second, travel content consumption in social networks indirectly affects travel intention through social comparison and envy. Third, the control variables, such as gender, age, education and income, mainly affect envy.

This study constructs a theoretical framework of stimulus–cognitive appraisal–emotion–behavioral responses. To the best of the authors’ knowledge, it is the first study to reveal that the internal psychological mechanism of travel content consumption affects travel intention. It also discloses that envy of seemingly negative emotions can encourage positive behaviors in certain situations.

Scholars have pointed out the need for improvement and refinement in public management research, also depending on the role of public administration for sustainable development. Because government organizations employ a substantial portion of the workforce, management practices in the public sector are critical areas for designing, implementing and delivering policies that can achieve the goals set forth in the 2030 Agenda for Sustainable Development. For these purposes, and in implementation of the Next Generation EU (NGEU) programme, Italy recently launched an ambitious National Recovery and Resilience Plan (NRRP) which includes, among other things, upskilling goals for staff employed, following the modernization process that has involved the Italian public sector in the last decades, with the Decree n. 150/2009. Aiming both to understand the extent of the application of the reform and to answer some basic questions (why, what and how) concerning Individual Performance Appraisal Systems (IPAS), we conducted a content analysis on the 220 documents already produced by the Italian Ministries. The study has been conducted in two different steps of the reform process and provides solid evidence of the reforms' effects on designing and implementing individual performance systems. The analyzed documents reveal no longer-term vision in implementing the IPAS that involves some critical performance management utilities such as training, development, fair pay and deployment of employees, raising new questions about a sustainable approach to the individual performance management process even in public organizations.