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This paper aims to provide insights into the potential of digital technologies-based innovations for more inclusive healthcare by alleviating the affordability, accessibility and availability barriers to utilization of healthcare services. Also, it aims to provide insights into the potential of digital technologies-based innovations for more inclusive services, broadly.

A conceptual framework is inductively developed by analyzing real-world examples of digital technologies-based innovations for more inclusive healthcare through the lenses of economics of information in digital form and certain characteristics of services.

Concurrent implementation of digital technologies-based healthcare innovations with innovations and/or modifications in service processes can enable greater inclusivity by alleviating the affordability, accessibility and availability barriers to utilization of healthcare services.

Issues relating to inequities in healthcare, as a social problem, are the focus of research at multiple levels (e.g. global, national, regional and local) in several academic disciplines. In relation to the scope of the problems and challenges pertaining to providing quality healthcare to the unserved and underserved segments of society, worldwide, the contribution of the proposed framework to practice is modest. However, by highlighting the promise and potential of digital technologies-based innovations as solutions for alleviating barriers to affordability, accessibility and availability of healthcare services during various stages (prevention, detection, diagnosis, treatment and post-treatment follow-up) with illustrative vignettes and developing a framework, the article offers insights for future research. For instance, in reference to mission-driven social enterprises that operate in the product-market space for inclusive innovations under resource constraints, a resourcefulness-based view of the social enterprise constitutes a potential avenue for theory development and research.

Given the conceptual nature of the article, the implications for practice are limited to cognitive implications. Action implications (instrumental implications or implications for practice) are outside of the scope of the article.

Innovations that are economically viable, environmentally sustainable and socially impactful is one of the important issues of our times.

The proposed framework provides insights into the potential of digital technologies-based innovations for more inclusive healthcare by alleviating the affordability, accessibility and availability barriers in the context of emerging and less developed country markets and base of the pyramid segments of society in these markets.

This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.

The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.

The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.

The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.

From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.

The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.

This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.

This study aims to understand the practices and rules of Sharia crowdfunding policies in Indonesia given the rapid growth of financial technology and the increasing importance of crowdfunding as a funding alternative for micro, small, and medium enterprises (MSMEs).

This study used qualitative methods, exploratory methods and literature studies for data collection. The focus is on understanding the regulatory environment and institutional framework that support Sharia crowdfunding in Indonesia.

Despite a specific law regulating Sharia crowdfunding, several authoritative institutions in Indonesia offer FinTech, crowdfunding and Sharia crowdfunding services. Some regulations have been issued, such as Bank Indonesia Regulation Number 19/12/PBI/2017 and Financial Services Authority (OJK) Regulation Number 37/POJK.04/2018, which was later amended to Number 57/POJK.04/2020. This study emphasizes the crucial role of OJK in providing security guarantees for implementing FinTech, including crowdfunding. At the same time, Sharia crowdfunding also follows fatwas issued by DSN-MUI.

This study describes Sharia crowdfunding policies in Indonesia and indicates that further research could delve deeper into specific cases and examine the impact of these policies on the growth and sustainability of Sharia crowdfunding.

This study underlines the need to enhance Sharia crowdfunding standards and to create rules that explicitly address this issue. This has implications for regulatory authorities, FinTech companies and MSMEs seeking to leverage Sharia crowdfunding.

This study suggests potential social implications, including a more inclusive financial system that complies with Islamic principles and supports MSMEs' growth.

This study is unique in its focus on Sharia crowdfunding policies in Indonesia, providing a comprehensive view of the regulatory landscape and existing institutional framework.

We propose an alternative rationale for why some firms employ veterans, driven not solely by benevolence but also by the prospect of enhanced outcomes. Financially, hiring veterans could correlate with improved stock market performance for the hiring company while aligning with corporate social responsibility (CSR) initiatives. Our study centers on the stock market performance of companies hiring veterans. It aims to underscore a lesser-known facet of the veteran employment discourse and its connection to the hiring firm's financial performance.

This paper evaluates the stock market performance of three VETS portfolios (made of companies that hire veterans) compared to the benchmark SPDR S&P 500 ETF. Using a modular approach, we create three VETS passive indices: VETSEW (equal-weighted index), VETSPW (price-weighted index) and VETSVW (value-weighted index). The study analyzes the annual returns, portfolio allocations, risk-adjusted performance metrics and style analysis of the portfolios from January 1, 2020, to December 31, 2022.

The findings indicate that all three VETS portfolios outperformed the benchmark, with higher ending balances and superior risk-adjusted ratios such as the Sharpe and Sortino ratios. Notably, the portfolios demonstrated resilience during challenging periods, including the COVID-19 pandemic, subsequent recovery and an inflationary period.

Limitations include the paper's focus solely on stock returns, suggesting a need for broader financial and management ratios. Moreover, a deeper exploration into how veterans contribute during turbulent times is suggested for further investigation. Although the study touches upon the financial performance of veteran-focused companies during challenging economic times, it does not extensively delve into the specific ways in which veterans add value under such circumstances, presenting an opportunity for further exploration.

Firms that employ veterans amid the COVID-19 pandemic demonstrate favorable risk-adjusted returns, underscoring the potential of veterans as valuable crisis-time assets. Our research further underscores the correlation between veteran hiring and enhanced financial prowess. These insights carry significant policy implications, including CSR initiatives for hiring veterans, skill translation and training and collaboration with veteran organizations.

The paper's findings suggest significant implications: (1) Policymakers could incentivize firms to hire veterans through tax benefits or grants, leveraging their skills for organizational resilience. (2) Collaborative efforts between policymakers and firms can promote responsible hiring, boosting a company's reputation through diversity and inclusion, positively impacting society. (3) Support for skill translation from military to civilian jobs is crucial. Programs certifying skills and tailored education aid veterans' successful transition into the workforce. (4) Collaborations between policymakers, veteran organizations and private sector entities can create networks, job placements and support systems for veterans' employment.

Numerous prior studies within the domain of corporate social responsibility have predominantly neglected the contributions veterans offer to businesses and the underlying reasons behind firms' decisions to employ them. Our research uniquely concentrates on the stock market performance of companies that choose to hire veterans.

This systematic literature review paper critically examines the effectiveness of screencast feedback compared with text feedback in promoting student learning outcomes in online higher education. This paper aims to contribute to the ongoing discussion surrounding feedback modalities and their impact on online learning environments.

This paper adopts a systematic review approach to synthesise and analyse existing studies investigating the use of screencast feedback in online higher education settings. A comprehensive search and selection process was employed to identify relevant literature. The selected studies were then analysed for their methodologies, findings and implications. This paper seeks to provide an overview of the current state of research, highlighting the benefits, challenges and potential impacts of screencast feedback on student learning outcomes.

The findings of this paper suggest that while there is a positive perception of screencast feedback among students and instructors, drawing definitive conclusions about its superiority over text feedback remains at the very beginning. Students generally appreciate the personalised, supportive and engaging nature of screencast feedback, particularly within the online learning context. However, challenges such as technical barriers and potential workload implications for instructors are also noted. Further empirical research is needed to comprehensively evaluate the comparative efficacy of screencast feedback, considering factors like online engagement, digital literacy and the impact on diverse student populations.

This review underscores the acute necessity for expansive and meticulously designed studies that can provide conclusive insights into the authentic potential of screencast feedback and its resonance within the unique landscape of online learning. Through rigorous inquiry, educators can discern the optimal strategies for harnessing the advantages of screencast feedback to enhance student learning outcomes, aligning harmoniously with the dynamics of virtual classrooms.

Screencast feedback emerges as a promising avenue to foster meaningful connections between instructors and learners. The review highlights that screencast feedback engenders a more dialogic interaction between lecturers and students, resulting in personalised, supportive and engaging feedback experiences.

The systematic review conducted underscores the positive reception of screencast feedback from both students and lecturers in this context. The findings are consistent with the principles of social constructivist theory, suggesting that the interactive and personalised nature of screencast feedback facilitates a richer educational experience for students, even within the confines of virtual classrooms (Vygotsky, 1978).

This innovative blend of methodologies contributes new insights that can inform educational practices and pedagogical strategies in online learning environments.

This paper aims to examine Holacracy as a self-management system and its implications for organizational theory. By exploring its distinctive ontology and epistemology, the paper explains how Holacracy redefines organizational structures and contributes to organizational change.

Adopting a conceptual approach, this essay draws upon existing literature to explore Holacracy’s departure from conventional organizational theories.

The paper discusses how Holacracy challenges traditional organizational concepts, defining its holarchical approach, and emphasizing dynamic hierarchies and role-based organization. It also highlights Holacracy’s focus on emergent intelligence, continuous feedback loops and structured knowledge acquisition through roles and organization spaces. By examining its unique ontology and epistemology, the paper offers insights into how Holacracy aligns with an emergent paradigm known as integral, metamodern or teal.

Further empirical research is needed to assess its practical implementation and long-term effects on organizational performance and employee well-being. Future studies could also explore challenges and limitations associated with adopting Holacracy in different organizational contexts.

Organizations considering alternative ways of working should examine Holacracy. Implementing Holacracy requires understanding its principles and may involve significant changes, with potential benefits such as increased agility and employee engagement.

Holacracy’s departure from traditional structures and approach to power can have broader social implications and contribute to more democratic and participatory cultures.

This paper is a pioneering contribution to the under-researched domain of alternative organizational models. It sheds light on the originality and distinctiveness of Holacracy, highlighting its unique approach to hierarchy, role-based organization and consciousness within organizations.

The purpose of this study is to investigate and understand the performance of countries in individual Olympic Games, specifically focusing on the Tokyo 2020 Olympics. Employing cluster analysis and decision trees, the research aims to categorize countries based on their representation, participation and success.

This research employs a data-driven approach to comprehensively analyze and enhance understanding of countries' performances in individual Olympic Games. The methodology involves a two-stage clustering method and decision tree analysis to categorize countries and identify influential factors shaping their Olympic profiles.

The study, analyzing countries' performances in the Tokyo 2020 Olympics through cluster analysis and decision trees, identified five clusters with consistent profiles. Notably, China, Great Britain, Japan, Russian Olympic Committee and the United States formed a high-performing group, showcasing superior success, representation and participation. The analysis revealed a correlation between higher representation/participation and success in individual Olympic Games. Decision tree insights underscored the significance of population size, GDP per Capita and HALE index, indicating that countries with larger populations, better economic standing and higher health indices tended to perform better.

The study has several limitations that should be considered. Firstly, the findings are based on data exclusively from the Tokyo 2020 Olympics, which may limit the generalizability of the results to other editions.

The research offers practical implications for policymakers, governments and sports organizations seeking to enhance their country's performance in individual Olympic Games.

The research holds significant social implications by contributing insights that extend beyond the realm of sports.

The originality and value of this research lie in its holistic approach to analyzing countries' performances in individual Olympic Games, particularly using a two-stage clustering method and decision tree analysis.

Recent calls in international management (IM) research ask scholars to conduct more context-sensitive research, however; little attention has been paid to the methodological particularities that inform such context sensitivity. This paper aims to addresses this shortcoming by exploring how emic concepts implicate IM research processes during qualitative field studies.

We carried out ethnographic fieldwork in Brazilian subsidiaries of three German multinational enterprises. We relied on the researchers’ experiences and data from a larger research project including 63 semi-structured interviews, 7 focus groups, documents and field notes. Adopting a culturally sensitive and self-reflexive lens, we reflect on the researchers’ experiences in the Brazilian sociocultural context from an interpretive paradigm.

Our findings reveal how seven identified emic concepts affect four prototypical phases of the research process: securing access, collecting data, analyzing data and presenting findings. We discuss how these seven emic concepts influenced the research process and impacted research outcomes, as experienced by the researchers.

Findings are limited by our self-reflexive capabilities as foreign researchers, the limited explanatory power of emic categories, our paradigmatic positioning and the research context.

We contribute to research practice by providing eight suggestions for conducting international fieldwork and proposing avenues for future research.

This research contributes to the epistemological and methodological debate on context-sensitive research by arguing that intercultural sensitivity needs to be managed as an integral dimension for any form of international fieldwork. Findings contribute to interpretive approaches showing how emic concepts affect research practices, with implications for critical management perspectives.

This study aims to explore the interplay between market concentration and implicit tax burdens in Brazil, offering a fresh perspective on the conventional belief of perfect competition.

Data was sourced from Brazilian firms on the B3 stock exchange between 2011 and 2021. Multiple linear regression techniques were employed to analyze the relation of explicit tax rates to firms’ pre- and post-tax returns.

Dominant firms in the market tend to bear a lower implicit tax burden and have the capacity to extend tax incentive benefits to shareholders.

The findings highlight Brazil’s intricate corporate tax fabric, particularly regarding implicit taxes. They provide a foundation for deeper inquiries into how market dominance, taxation policies, and corporate strategies converge.

Regulators and business leaders can harness this knowledge to recalibrate tax strategies and market regulations. Specifically, a closer examination of the dynamics that permit reduced implicit tax implications in monopolized markets is essential for equity.

Companies with pronounced market concentration can mitigate their implicit tax burdens, potentially offloading them to consumers and suppliers. This points to potential inequities in current tax structures.

This research unveils nuanced insights into Brazil’s multifaceted interrelations between corporate influence, taxation strategies, and market forces.

The purpose of this study is to explore the contributions of peace and security to the self-development of educators in Syria. It focuses on understanding how these elements impact the equitable distribution of benefits, treatment, facilities and resources. The study aims to uncover the intricate relationship between a secure, peaceful educational environment and the personal and professional growth of educators, thereby shedding light on how these factors synergistically enhance the educational landscape in Syria.

This study employs the Partial Least Squares Structural Equation Modelling (PLS-SEM) method for data analysis. Data were gathered through an online survey distributed to 472 Syrian educators from 14 provinces. The questionnaire, provided in Arabic, consisted of sections on demographics, peace and security, religion and cultural values, core values for self-development and government intervention. The data were analysed using IBM SPSS for descriptive analysis and PLS-SEM for causal effect analysis, allowing for the modelling of latent variables and handling non-normality in small to medium-sized samples.

The study found a positive correlation between peace and security, government intervention and self-development among Syrian educators. However, government intervention was identified as a poor moderator due to the unfavourable connection between past government actions and current expectations. The findings challenge the government to be proactive in addressing issues and concerns related to fair treatment and creating a harmonious academic environment. Educators seek equality in support and assistance across various academic activities for their self-development.

The study’s primary limitation is the use of convenience sampling, as the researchers faced difficulties in disseminating the questionnaires due to being non-local. This might affect the generalizability of the findings. Future research could employ a more randomized sampling method and expand the scope to include more diverse educational settings. The implications of this study are significant for policymaking, suggesting that targeted government interventions are necessary to foster a supportive and secure environment for educators.

The study underscores the need for more effective government policies that prioritize peace and security in educational settings. These interventions are crucial for the well-being and development of educators, ultimately improving educational quality in Syria. Practical recommendations include continuous support for educators through professional development programmes and equitable distribution of resources. By fostering a supportive environment, educators can better contribute to the educational sector and broader societal development.

By highlighting the critical role of peace and security in educators' self-development, the study contributes to broader social stability and cohesion. It advocates for policies that address the diverse needs and challenges faced by educators in Syria, ensuring they are well-supported in their roles. Enhancing educators' well-being and effectiveness can lead to improved educational outcomes, benefiting students and contributing to the nation’s long-term social and economic development.

This study provides a unique contribution by focusing on the nexus of peace, security and self-development among educators in Syria, an area previously underexplored. The findings offer valuable insights into the specific challenges and needs of educators in a conflict-affected region. The research emphasizes the importance of a peaceful and secure educational environment for the professional growth of educators, offering a foundation for future studies and policy discussions aimed at enhancing the educational landscape in Syria.