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After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

The circular economy concept emerged as the resolution to the destructive linear economy practices. Nevertheless, the transition to a circular built environment is hindered due to the ambiguities of the economic value of the concept. Conversely, numerous decision-making tools are applied in the construction industry in assessing economic alternatives, even if there is a gap in utilising these tools in appraising circular economic practices. Hence, this study investigates the potential benefits of applying proven decision-making practices, particularly criteria scoring matrices, in developing circular built environments.

A qualitative approach was followed to achieve the aim of the study. A conceptual design of a criteria scoring matrix was developed with a comprehensive literature survey. Semi-structured interviews of a three-round Delphi expert survey were employed to assess the matrix qualitatively and develop the matrix further. Data were analysed using the content analysis method.

The lack of a value assessment tool in economically assessing the circular economy principles is a key barrier to transcending to a circular built environment. In addressing this issue, this study develops a criteria scoring matrix for circularity value assessment during the design stage of a construction project.

This research contributes to the theory by developing a criteria scoring matrix to measure the economic contribution of circular economy principles. Further, this research contributes to the practice by allowing construction alternatives to be selected, balancing the potential economic return options of a project with the project's contribution to a circular economy.

A better understanding of the characteristics and capabilities of women entrepreneurs can significantly improve their chances of success. Therefore, three studies were conducted for this exploratory paper. We have discovered the characteristics of entrepreneurial intelligence among female entrepreneurs through semi-structured interviews based on conventional content analysis. According to the second study, qualitative meta-synthesis was utilized to identify characteristics of women's entrepreneurial intelligence at the international level. As a third study, we examined the evolutionary relationships of entrepreneurs' intelligence components following the discovery and creation of opportunities.

The present paper was based on three studies. In the first study, 15 female entrepreneurs were interviewed using purposive sampling in the Guilan province of Iran to identify the characteristics of entrepreneurial intelligence at the national level. An inductive content analysis was performed on the data collected through interviews. Using Shannon entropy and qualitative validation, their validity was assessed. In the second study, using a qualitative meta-synthesis, the characteristics of women's entrepreneurial intelligence were identified. Then the results of these two studies were compared with each other. In the third study, according to the results obtained from the first and second studies, the emergence, priority and evolution of entrepreneurial intelligence components in two approaches to discovering and creating entrepreneurial opportunities were determined. For this purpose, interviews were conducted with 12 selected experts using the purposeful sampling method using the fuzzy total interpretive structural modeling (TISM) method.

In the first research, this article identified the components of entrepreneurial intelligence of women entrepreneurs in six categories: entrepreneurial insights, cognitive intelligence, social intelligence, intuitive intelligence, presumptuous intelligence and provocative intelligence. In the second study, the components of entrepreneurial intelligence were compared according to the study at the national level and international literature. Finally, in the third study, the evolution of the components of entrepreneurial intelligence was determined. In the first level, social intelligence, presumptuous intelligence and provocative intelligence are formed first and social intelligence and provocative intelligence have an interactive relationship. In the second level, entrepreneurial insight and cognitive intelligence appear, which, in addition to their interactive relationship, take precedence over the entrepreneur's intuitive intelligence in discovering entrepreneurial opportunities. With the evolution of the components of entrepreneurial intelligence in the opportunity creation approach, it is clear that intuitive intelligence is formed first at the first level and takes precedence. At the second level, there is cognitive intelligence is created. At the third level, motivational intelligence and finally, at the last level, entrepreneurial insight, social intelligence and bold intelligence.

This study has the potential to discover credible and robust approaches for further examining the contextualization of women's entrepreneurial intelligence at both national and international levels, thereby advancing new insights. By conceptualizing various components of entrepreneurial intelligence for the first time and exploring how contextual factors differ across nations and internationally for women's entrepreneurship, this paper challenges the assumption that the characteristics of women's entrepreneurial intelligence are uniform worldwide. It also depicts the evolution of the components of entrepreneurial intelligence.

The aims of this critical review are to identify the mentor characteristics that lead to superior mentoring outcomes and to provide human resources development (HRD) professionals with evidence-based suggestions for recruiting, selecting and training mentors to improve mentorship programme effectiveness.

The authors conducted a critical review of existing quantitative research on mentor characteristics that have an impact on effective mentoring.

The authors identified five key categories of mentor characteristics linked to successful mentoring outcomes: competency in context-relevant knowledge, skills and abilities; commitment and initiative; interpersonal skills; pro-social orientation and an orientation toward development, exploration and expansion.

There is limited research on the characteristics of ineffective mentor characteristics, exclusion of articles that used qualitative research methods exclusively and how technology-based communication in mentoring may require different characteristics. Most of the included studies collected data in the United States of America, which may exclude other important mentor characteristics from other non-Western perspectives.

To ensure that there is both a sufficient pool of qualified mentors and mentors who meet the desired criteria, focus on both recruitment and training mentors is important. Incorporating the desired mentor characteristics into both of these processes, rather than just selection, will help with self-selection and development of these characteristics.

Despite the ongoing interest in identifying effective mentor characteristics, the existing literature is fragmented, making this challenging for HRD professionals to determine which characteristics are crucial for mentoring relationships and programme success. Addressing this practical need, this critical review synthesises the research literature and identifies patterns and inconsistencies. Based on the review, the authors provide evidence-based recommendations to enhance the recruitment, selection and training of mentors.

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

According to the Association of Certified Fraud Examiners, financial statement fraud represents the smallest amount of fraud cases but results in the greatest monetary loss. The researcher previously investigated the characteristics of financial statement fraud and determined the presence of 16 fraud indicators. The purpose of this study is to establish whether investors and other stakeholders can detect and identify financial statement fraud using these characteristics in an analysis of a company’s annual report.

This study analyses a financial statement fraud case, using the same techniques that were previously applied, including horizontal, vertical and ratio analysis. These are preferred because stakeholders have relatively easy access to them.

The findings show several fraud characteristics, with a few additional ones not previously found prevalent. Financial statement fraud thus tends to differ between cases. It is also easier to detect and identify fraud indicators ex post facto.

This study is a practical case showing that financial statement fraud can be detected and identified in the financial statements of companies that commit fraud.

The purpose of this study is to examine the corporate governance of small and medium enterprises (SMEs) through a systematic literature review.

The review was conducted by analyzing 19 published studies in the field, leading to the identification of 14 journals and 40 authors. The relationship between corporate governance mechanisms and various aspects of SMEs’ performance was analyzed. The characteristics of corporate governance were classified into five categories: board, ownership, CEO, audit and age.

The review found a direct relationship between corporate governance mechanisms and various aspects of SMEs’ performance, including innovation, internationalization, auditing and risk of failure. The study also highlights the need for future research to adopt a behavioral perspective, to shift focus from identifying responsibilities to examining governance processes and to use nonlinear models and qualitative methods to effectively analyze the interrelated nature of the phenomena under study.

The limitations of the review include the limited number of studies available for analysis, as well as the fact that most of the empirical research was based on evidence from European countries, with only a few papers focusing on other countries, such as the USA, China and Ghana.

The results of this review provide valuable insights for researchers and practitioners in the field of corporate governance in SMEs. The findings provide a foundational basis for further research in the area and highlight the need for future studies to adopt a behavioral perspective and use nonlinear models and qualitative methods.

Supply chain management (SCM)-embedded valuable resources, such as capital, raw-materials, products, partners, customers and finished inventories, where the evaluation of environmental texture and flexibilities are needed to perceive sustainability. The present study aims to identify and evaluate the directory of green and agile (G-A) attributes based on decision support framework (DSF) for identifying dominating measures in SCM.

DSF is developed by exploiting generalized interval valued trapezoidal fuzzy numbers (GIVTFNs). Two technical approaches, i.e. degree of similarity approach (DSA) and distance approach (DA) under the extent boundaries of GIVTFNs, are implicated for data analytics and for recognizing constructive G-A measures based on comparative study for robust decision. A fuzzy-based performance indicator, i.e. fuzzy performance important index (FPII), is presented to enumerate the weak and strong G-A characteristics to manage knowledge risks in allied business environment.

The modeling is illustrated from the insights of decision-makers for augmenting business value based on cognitive identification of measures, where the best performance score is identified by the “sustainable packaging” under the traits of green supply chain management (GSCM). “The use of Web-based applications” under the traits of agile supply chain management (ASCM) and “Outsourcing flexibility” under traits of ASCM is found as the second and third most significant performance characteristics for business sustainability. Additionally, the “Reutilization (recycling) and reprocessing” under GSCM in manufacturing and “Responsiveness and speed toward customers needs” under ASCM are found difficult in attainment.

The G-A evaluation will assist in attaining performance excellence in day-to-day operations and overall functioning. The outcomes will help executives to plan strategic objectives and attaining success.

To reinforce the capabilities of SCM, wide extent of G-A dimensions are presented, concept of FPII is reported to manage knowledge risks based on identification of strong attributes and two technical approaches, i.e. DSA and DA under GIVTFNs are presented for attaining robust decision and directing managerial decision-making process.

The purpose of this study is to systematically review the recent empirical literature on job stress and burnout among prison staff with a focus on predictors, outcomes of stress and burnout and the mediating role that stress and burnout can play between its predictors and outcomes.

The authors followed systematic literature review (SLR) protocols for the social sciences, and searches were done on two large research databases: SCOPUS and Web of Science. Articles included in the study were from January 2015 to March 2020. After the screening and eligibility processes, 48 articles met the inclusion/exclusion criteria, and 33 articles were included in the full-text qualitative analysis.

Characteristics of the samples, main authors and journals and measures used to assess stress and burnout are presented, showing that most research was done in the USA, with cross-sectional studies using similar measures of stress and burnout. Results from the qualitative analysis were organised around the main research questions. Most studies explored the antecedents of stress and burnout in the context of the job demands – resources model. Common predictors that consistently increase stress and burnout among different samples include perceived dangerousness of the job and work–family conflict. Participation in decision-making and social support consistently decrease job stress.

This paper presents a SLR on stress and burnout among prison officers in a pre-COVID-19 pandemic era, providing an important picture of the published scientific research on the topic as well as implications for theory and practice.

This article seeks to offer an answer. It explores the criteria on which commercial property market participants can develop strategies in hugely challenging circumstances. For this purpose, a survey-based approach was developed with work conducted with property-market professional in the United Kingdom (UK), France, Germany and Sweden to produce a criteria-based tool supporting adaption to changing market circumstances.

The data have been analyzed using statistical analysis. The data's statistical analysis included Cronbach's alpha's application to evaluate the respondents' replies' reliability. A entral tendency test was used to identify the means of relevance of the criteria. The Mann–Whitney U test was used to determine potential material differences between the UK and other countries with Bonferroni corrections applied to minimize type-I errors.

Thirty characteristics have been identified that impact the dynamics of the commercial property market. Their relevance to the commercial property market was determined using a survey. The literature analysis showed that the researchers paid more attention to quantitative criteria and their comparison. The survey showed that the relevance of criteria to the commercial property market dynamics is unequal. However, the survey results showed that it is most important to pay attention to emotional criteria to adapt to uncertainty changing conditions. The problem of the environment has been on the agenda for the last four decades. Therefore, the fact that the results of the study showed that the environmental criteria are the least significant is unexpected.

The study involved economically developed countries of Europe. Extending the study's geographical scope would be valuable in revealing whether the same differences exist in other geographical areas (such as Australia or the USA).

The practical implication of the analysis may be to facilitate the decision-making process of either selecting a country for commercial property investment or selecting the most sensitive and relevant criteria for the decision-making.

Criteria for commercial property market performance which promote successful property investment have been developed. Moreover, the criteria affecting the commercial property market have been weighted by their relevance to the market and their sequence of relevance has been established. And finally, the developed criteria have been placed into five groups that could serve as a foundation for a macro-level assessment of commercial property market dynamics.