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This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

Interorganizational collaboration has been a major source of exploratory innovation. Despite much research, the authors’ understanding about how partner cultural distance is harnessed for exploratory innovation is limited. The authors’ conceptual framework aims to address this gap by explaining the social-psychological processes between perceived partner cultural distance and exploratory innovation.

Drawing on research in organizational learning and culture mixing, the authors propose a multilevel model with two parallel processes – cultural brokering and cultural defense. If managers are engaged in the former and are protected from the latter, then the partnership will produce more exploratory innovation. Cultural brokering is encouraged by prompting a learning mindset, while cultural defense is preempted by dampening social categorization across organizational boundaries.

Cultural brokering can be encouraged by building operational-level managers' (OLMs') collaborative strength through developing a learning orientation, allowing them delivery for exploration, cultivating mutual trust with partners. Cultural defense can be preempted by protecting OLMs from intergroup anxieties through providing organizational support to the OLMs, bridging social categorization faultlines and setting shared collaborative goals. Whether an alliance can unleash its potential depends on not just how cultural brokering is enabled but also how cultural defense is curtailed.

This paper takes a microfoundational approach and considers micro-level processes in a partnership. Furthermore, the model takes the operational managers' perspective and defines culture at the organizational level. All these differences allow us to provide a nuanced picture of how diverse partnerships can be harnessed for exploratory innovation through a few easily-implementable measures.

This paper aims to investigate how recommendations from close- versus distant-others influence consumer preferences. This paper explores how the consumption setting (public vs private) differentially affects the relative weight given to recommendations from these two sources.

Through five scenario-based experiments and an internal meta-analysis, this paper examines whether consumers are more likely to follow recommendations from distant- (vs close-) others in public consumption settings. As a test of the underlying process, this study also investigates the mediating role of distinctiveness-signaling motivation in why consumers overweight recommendations from distant others in public settings, and the moderating role of atypical product design.

The findings of this study support the hypothesis that recommendations from distant-others have a greater impact on consumer preferences in public consumption contexts, as opposed to recommendations from close-others. This result can be attributed to the heightened salience of consumers’ distinctiveness-signaling motives in public consumption contexts, leading them to prioritize exhibiting uniqueness over conforming to close-others’ recommendations. However, this study also reveals that the presence of alternative sources of distinctiveness, such as atypically designed products, can mitigate this effect, leading consumers to seek conformity to close-others’ recommendations even in public consumption contexts.

This research did not look into the possible culture impact on the nonconforming consumption behavior. Previous research indicates that in collectivist cultures, nonconformity and distinctiveness are valued less (Kim and Drolet, 2003). This may imply that even with provoked signaling motives, collectivist consumers may not exhibit divergence from close-others. In fact, they may do the exact opposite and possibly become even more conforming to recommendations from close-others.

This research shed light on the business practice regarding word-of-mouth (WOM). Specifically, this research results suggest that for publicly consumed product, companies may need to seek a nontraditional WOM and use less WOM from consumer’s close-others.

Marketers often use referrals and recommendations from close-others to shape consumers’ preferences. In contrast, this study shows that for publicly consumed products, consumers may diverge from conforming to their close-others.

This study proposes that reciprocity appeal may influence consumers helping behavior. The authors suggest that this influence depends on the target of reciprocity (direct vs. indirect), consumer–brand social distance (close vs. distant) and frequency of exposure to the appeal over time.

This research was conducted through three experimental studies. They were carried out both through online experiment (Study 1) and in laboratory (Studies 2 and 3). Study 3 consisted of an experiment combined with longitudinal growth models, supporting the hypothesis that repetitive periods decrease reciprocity over time.

The results demonstrate that consumers close to a brand become more prosocial toward the company when the reciprocity appeal is perceived as direct (vs. indirect). In contrast, the indirect reciprocity appeal influences consumers distant from the company. Furthermore, reciprocity appeal decreases consumer helping behavior over time, but indirect reciprocity appeal attenuates this negative effect only to close customers.

This research contributes to theory by showing that direct reciprocal appeals increase the helping behavior of close customers when company appeals are infrequently made.

This research is the first to empirically investigate the efficiency of voucher campaigns. Furthermore, it innovates by exploring a situation of direct consumer reciprocity in which the consumer decides to help a company with an expectation, but no explicit requirement, that the company will reciprocate.

I suggest that the search for Adam Smith’s theodicy is likely to be in vain. The paper begins with a brief history of approaches to evil, emphasizing the context in which they arose, and the questions authors were addressing. Approaches most relevant to Adam Smith include those of Augustine and Calvin, and the early modern theodicies of Leibniz, Samuel Clarke and William King, as well as the attacks on them by Bayle and Voltaire. Scottish Enlightenment writers were not terribly interested in theodicy, though Hutcheson and Kames did devote space to their versions of problems of evil. David Hume’s Dialogues on Natural Religion are often taken to be classic statement of the problem of theodicy and argument against religious belief, but his concern was to demolish rationalistic theodicies rather than religious belief or practice. The paper then turns to Smith’s writings, considering similarities and differences to these approaches to evil. Smith emphasizes the wisdom and beneficence of God, and that evils we observe are part of a larger providential plan. He makes no attempt to justify the God in the face of evil, and in this respect Smith shares more with Augustine and Calvin than he does with the early modern theodicists. Smith’s approach to evil is simple and ameliorative. Smith’s approach contrasts with early nineteenth century English political economists, from Malthus onwards, for whom theodicy was important. Whatever view we take of the theodicists project of justifying an all-powerful and good God in the face of evil may, we still struggle to make sense of economic suffering and evil.

This study aims to investigate the consumer behavior toward telemedicine services in India during the COVID-19 pandemic onset. With lockdown restrictions and safety concerns in visiting brick-and-mortar clinics or hospitals during the pandemic, Telemedicine had emerged as a potent alternative for seeking redressal to health issues. Based on theory and focus interviews with the telemedicine users, the researchers proposed a model to understand the intent and actual usage of telemedicine in India.

The cross-sectional study undertaken used a questionnaire designed on a seven-point Likert scale and administered to respondents with the objective of identifying the determinants of intent and actual usage of telemedicine services. Simple random sampling was used to collect primary data. The data was cleaned and finally a sample of 405 responses complete in all respects was considered for analysis. The questionnaire comprised of 34 items and following the recommendation of Hair et al. (2016), which says the minimum sample size in structural equation modeling should be ten times the number of indicator variables, a sample size of 405 was deemed adequate.

The research paper finds that performance expectancy, attitude, credibility and self-efficacy positively impact the intention of consumers to use telemedicine services. As the effort expectancy or risk perception toward telemedicine increases the intent and actual usage of telemedicine decreases. The intention to use telemedicine emerged as a strong predictor of the actual usage of telemedicine. Intent to use telemedicine was explained 81.4% by its predictors of performance expectancy, effort expectancy, attitude, risk, credibility and self-efficacy, and actual usage was explained 79.9% by its predictors. This study also reports that telemedicine was found to be popular among chronic as well as episodic patients though the preference was skewed in favor of the episodic patients. One of the advantages of telemedicine is its availability round the clock, and the study found that 8 a. m. to 12 noon time slot as the most preferred slot for seeking telemedicine services.

Chang (2004) opined that telemedicine can fulfill the needs of all stakeholders: citizens, health-care consumers, medical doctors and health-care professionals, policymakers, and so on. Considering the promise telemedicine holds, this realm must be studied and leveraged to the full potential. The study found that patients were using telemedicine even for their day-to-day aliments. This indicates a growing popularity of telemedicine and as such an opportunity for telemedicine companies to leverage it. In India, pharmaceutical companies cannot give commercial advertisements for medicines, and the same can only be sold through a registered medical practitioner’s prescription. As such there is total dependency on the medical practitioner for the sale of medicines. Telemedicine companies offer services of home delivering medicines clubbed with medical consultation thus giving them forward integration in their business models. Using telemedicine the patients had control over the timings of the services offered, and as such the waiting time to get a consultation and subsequent treatment was reduced considerably. Best medical advice from across the globe is available to the patient at less cost. Medical practitioners also stand to benefit as they can treat a variety of cases, collaborate among the medical fraternity and give consultation safely in case of fatal contagious diseases.

This study points to a definite growing popularity of telemedicine services not only in episodic patients but also chronic patients. Telemedicine with its unique advantages holds the promise to grow exponentially in the future and is a compelling health-care segment to focus on for delivering health-care solution to the geographically distant consumers.

The authors revisit the literature on the use of expatriates and specifically Boyacigiller (1990) and examine whether OW Bunker, a Danish bunker oil trader, filled positions at its foreign units with traders transferred from its other units (expatriates). The authors test the generalizability and robustness of past findings on this topic by using a different dependent variable, sample, and methodology.

By searching the traders' LinkedIn profiles and consulting secondary sources, the authors obtain data on current and previous positions and work location and type of customer handled (global or local). Using qualitative comparative analysis (QCA), the authors analyze 236 hiring decisions made between 1983 and 2014.

The authors find that OW transferred expatriates, principally home-country nationals, to handle global customers in its large foreign subsidiaries located in high-income countries. In another clear pattern, expatriates were used to start new foreign subsidiaries. These results generally confirm those of Boyacigiller. However, and contrary to her findings, none of our scenarios for internal transfers feature expatriates being sent to culturally and institutionally distant subsidiaries unless it is to serve global customers, casting doubt on the idea that a major reason for using expatriates is to remedy a local shortage of skills or to handle political risk.

The authors test the generalizability of Boyacigiller’s (1990) findings and confirm a large part of it. They extend her study by demonstrating that MNEs deploy expatriates not only to distant countries but also to close ones.

The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh.

To fulfil this objective, the authors have conducted a discourse analysis of the Covid-19 related corporate narratives in the latest annual reports of listed insurance companies. The findings are then interpreted through the lens of impression management theory, following the impression management strategies identified by Caliskan et al. (2021).

It is found that companies tried to manage the impression of the stakeholders through the strategic use of language. There is evidence that the companies used assertive and performance-oriented tactics to impress their stakeholders. In few cases, defensive strategies were applied.

This study will facilitate improving the understanding of corporate communication during the Covid-19 crisis. Policymakers will be able to understand the current status of Covid-19 related disclosures and consider the necessity to provide guidance that may lead to better accountability during the crisis.

This study will contribute to the limited literature on Covid-19 related disclosure from the context of developing economies. This research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.

The purpose of this article is to examine synergies between a eudaimonic model of psychological well-being (Ryff, 1989) and mental health practice. The model grew out of clinical, developmental, existential and humanistic perspectives that emphasized psychological strengths and capacities, in contrast to the focus on emotional distress and dysfunction in clinical psychology.

Conceptual foundations of the eudaimonic approach are described, along with the six components positive functioning that are used to measure well-being. These qualities may be important in facilitating the recovery experiences, which are of interest in Mental Health and Social Inclusion.

Four categories of empirical evidence about eudaimonia are reviewed: how it changes with aging, how it matters for health, what are its biological and neurological underpinnings and whether it can be promoted. Major contemporary forces against eudaimonia are also considered, including ever-widening inequality, the enduring pandemic and world-wide strife. In contrast, encounters with the arts and nature are put forth as forces for eudaimonia. The relevance of these ideas for mental health research and practice is considered.

Enormous suffering defines our contemporary world. Such realities call for greater attention to factors that undermine as well as nurture the realization of human potential, the core of eudaimonic well-being.

Mental health is often defined as the absence of mental illness. The novelty of the eudaimonic approach is to define mental health as the presence of well-being, assessed with different components of positive functioning.