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This study is based on the heuristic-systematic model (HSM) to dynamically examine the effect of review variance on sales and the boundary conditions that mitigate this effect.

Based on the theoretical domain of HSM, a conceptual model is proposed that analyzes the nonlinear relationship between review variance and sales and the interaction and motivation factors that moderate these relationships. Review data from websites targeting the film industry in the USA and South Korea (Korea) were collected to empirically analyze the authors' hypothesis, and panel regression analysis was used for confirmation.

Moderated by interactive and motivational factors, review variance exhibits an inverse-U-shaped relationship with review variance. Specifically, as an interaction factor, review valence and owned social media (OSM) resulted in positive interaction effects, and as a motivation factor, the number of alternatives exhibited a positive interaction effect with review variance. The effect of review variance was less pronounced in the USA than in Korea.

The study outcomes reveal a nonlinear relationship between review variance and sales, thus supporting the contradictory findings of previous studies. This study contributes to the literature by using the HSM as a theoretical framework to verify various HSM mechanisms using online review data. This exploratory study also contributes to the international marketing literature by showing that the effects of review variance vary across cultures.

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

The main purpose of this study is to provide healthcare institutions with a management accounting framework that helps them achieve their quality goals and cost targets when providing services under bundled payment schemes.

After providing a theoretical framework on both bundled payments and target costing, the success factors of the former are compared with the principles of the latter in order to analyze the compatibility and complementarity of these models. Afterwards, an example of their potential combination in practice is introduced and ideas for future research are suggested.

It is concluded that, apart from presenting similar underlying goals as regards quality and cost, bundled payments and target costing display elements in common that make them compatible from a theoretical standpoint.

Because bundled payments models are relatively new, studies on their compatibility with managerial techniques emerging from industries other than healthcare do not abound in the literature.

This study aims to examine the phenomenon of the risk–return paradox from the resources side of the firm. The authors emphasize the moderating role of risk-taking capabilities in investigating the relationship between risk-taking and performance.

Building on the disciplines of the resource-based view, the moderating effects of risk-taking capabilities on performance were tested by using Taiwan listed companies' data from information technology and electronics industries. Based on the data from 216 firms for periods from 2003 to 2007, this study runs a hierarchical moderated regression analysis to test the hypotheses in the context of diversification.

The results of this study emphasize that risk-taking and its relationship with performance are context-specific. Significantly, it is contingent on the firm's risk-taking capabilities endowment. The findings also indicate that some aspects of risk-taking capabilities moderate the relationship between risk-taking and performance.

This paper emphasizes that risk-taking capability is an essential factor in investigating the risk–return paradox. It constructs the dimensions of risk-taking capability in terms of absorptive capacity, network resources and organizational slack. Firms equipped with a high level of risk-taking capabilities benefit from risk-taking activities and should, therefore, embrace risk.

This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

Drawing on the conservation of resources (COR) theory, this study aims to assess the moderating effect of the psychological contract (PC) type (relational, transactional and balanced) on the relationship between psychological contract breach (PCB) and organizational citizenship behaviours (OCBs).

The authors administered a survey to a sample of 159 nurses working in a large public hospital. To analyse the survey data, the authors used partial least squares with SmartPLS v.3.3, a variance-based structural equation modelling technique that combines principal component analysis, path analysis and regression analysis.

This study shows that nurses counteract the loss of resources following a PCB by investing more in stronger interpersonal relationships with co-workers and patients as a way to recuperate from resource loss and gain social resources. In addition, the moderating effect of the PC type reinforces the relationship between a PCB and OCB in a way that relational and balanced PC types support OCB-I positively but negatively OCB-O. Furthermore, the transactional PC does not reinforce negatively the link between PCB and OCB-I, and the negative interacting effect on the PCB and OCB-O link is only partially supported.

The study findings are grounded on a cross-sectional research design and a convenience sampling strategy.

The results highlight the relevance of human resources management practices centred on employee involvement and participatory supervision styles for ensuring OCB display at the workplace.

The results add new evidence to COR theory by highlighting the importance of social resources as a mitigator in the relationship between nurses’ PCB and OCB towards co-workers and patients (OCB-I). Hence, the OCB-I display will vary in function of the target and the moderating effect of PC type (relational, balanced or transactional).

The aim of this paper is to discuss a selection of policy strategies, regional initiatives and market approaches to uncover the realities of twenty-first-century building energy performance. A position that market-based approaches, human influence and policy interventions are part of an ecosystem of building energy performance is presented.

An exploratory search of secondary sources spanning the last three decades was conducted. Both peer-reviewed and grey literature were included to capture a broader understanding of the discourse in literature. Research questions guided the literature search, and a data extraction tool was designed to categorise the literature. The primary limitation of this study is that only a few applications could be discussed in a condensed format.

Several challenges about the current status quo of building energy performance were identified and summarised as follows. (1) Inconsistencies in measurement and verification protocols, (2) Impacts of market approaches, (3) National policy priorities that are at variance with regional targets and (4) Ambiguous reporting on environmental impacts of energy efficiency (EE) technologies.

The practical implications of the findings in this paper for practice and research are that as part of the building energy performance ecosystem, national responses through government interventions must become adaptive to keep up with the fast-paced energy sector and social trends. Simultaneously, before market-based approaches overcome the messiness of socio-economic dynamics, institutional conditions and cultural nuances, they ought to transparently address environmental impacts and the infringement of several SDGs before they can become viable solutions to building energy performance.

This paper presents building energy performance as an ecosystem comprising human influence, market-based approaches and policy interventions which form interdependent parts of the whole. However, evidence in the literature shows that these aspects are usually investigated separately. By presenting them as an ecosystem, this paper contributes to the discourse by advocating the need to re-align building energy performance to socio-economic-political dynamics and contextually viable solutions.

Drawing on social exchange theory (SET) and proactive motivation model, this study aims to examine the relationship between workplace dignity and employees’ tacit knowledge sharing (TKS) and assess the mediating role of psychological safety and organizational identification in this relationship.

Data are collected in the three waves from 307 first-line supervisors and professionals of high- and medium-high-tech manufacturing organizations of Pakistan. Partial least squares structural equation modelling technique is applied using SmartPLS 4 software to test hypothesized relationships.

Results reveal that workplace dignity is directly and positively related to TKS and psychological safety and organizational identification mediate this relationship.

This study highlights the importance of workplace dignity as a vital determinant of TKS. Findings of this research underscore the need for enactment of humanistic and employee-oriented organizational policies and practices that signal workplace dignity which can result in increased psychological safety and enhanced organizational identification leading towards higher TKS.

This research proffers novel understanding of the nexus between an embryonic socio-emotional element of workplace context, namely, workplace dignity and TKS. This study not only advances knowledge management literature from dignity perspective but also contributes to SET and proactive motivation model.

The primary objective of this research is to provide a precise interpretation of the constructed machine learning model and produce definitive summaries that can evaluate the influence of investor sentiment on the overall sales of non-fungible token (NFT) assets. To achieve this objective, the NFT hype index was constructed as well as several approaches of XAI were employed to interpret Black Box models and assess the magnitude and direction of the impact of the features used.

The research paper involved the construction of a sentiment index termed the NFT hype index, which aims to measure the influence of market actors within the NFT industry. This index was created by analyzing written content posted by 62 high-profile individuals and opinion leaders on the social media platform Twitter. The authors collected posts from the Twitter accounts that were afterward classified by tonality with a help of natural language processing model VADER. Then the machine learning methods and XAI approaches (feature importance, permutation importance and SHAP) were applied to explain the obtained results.

The built index was subjected to rigorous analysis using the gradient boosting regressor model and explainable AI techniques, which confirmed its significant explanatory power. Remarkably, the NFT hype index exhibited a higher degree of predictive accuracy compared to the well-known sentiment indices.

The NFT hype index, constructed from Twitter textual data, functions as an innovative, sentiment-based indicator for investment decision-making in the NFT market. It offers investors unique insights into the market sentiment that can be used alongside conventional financial analysis techniques to enhance risk management, portfolio optimization and overall investment outcomes within the rapidly evolving NFT ecosystem. Thus, the index plays a crucial role in facilitating well-informed, data-driven investment decisions and ensuring a competitive edge in the digital assets market.

The authors developed a novel index of investor interest for NFT assets (NFT hype index) based on text messages posted by market influencers and compared it to conventional sentiment indices in terms of their explanatory power. With the application of explainable AI, it was shown that sentiment indices may perform as significant predictors for NFT sales and that the NFT hype index works best among all sentiment indices considered.

This research paper aims to analyze the scientific and grey literature on Quality 4.0 and zero-defect manufacturing (ZDM) frameworks to develop an integrated quality 4.0 framework (IQ4.0F) for quality improvement (QI) based on Six Sigma and machine learning (ML) techniques towards ZDM. The IQ4.0F aims to contribute to the advancement of defect prediction approaches in diverse manufacturing processes. Furthermore, the work enables a comprehensive analysis of process variables influencing product quality with emphasis on the use of supervised and unsupervised ML techniques in Six Sigma’s DMAIC (Define, Measure, Analyze, Improve and Control) cycle stage of “Analyze.”

The research methodology employed a systematic literature review (SLR) based on PRISMA guidelines to develop the integrated framework, followed by a real industrial case study set in the automotive industry to fulfill the objectives of verifying and validating the proposed IQ4.0F with primary data.

This research work demonstrates the value of a “stepwise framework” to facilitate a shift from conventional quality management systems (QMSs) to QMSs 4.0. It uses the IDEF0 modeling methodology and Six Sigma’s DMAIC cycle to structure the steps to be followed to adopt the Quality 4.0 paradigm for QI. It also proves the worth of integrating Six Sigma and ML techniques into the “Analyze” stage of the DMAIC cycle for improving defect prediction in manufacturing processes and supporting problem-solving activities for quality managers.

This research paper introduces a first-of-its-kind Quality 4.0 framework – the IQ4.0F. Each step of the IQ4.0F was verified and validated in an original industrial case study set in the automotive industry. It is the first Quality 4.0 framework, according to the SLR conducted, to utilize the principal component analysis technique as a substitute for “Screening Design” in the Design of Experiments phase and K-means clustering technique for multivariable analysis, identifying process parameters that significantly impact product quality. The proposed IQ4.0F not only empowers decision-makers with the knowledge to launch a Quality 4.0 initiative but also provides quality managers with a systematic problem-solving methodology for quality improvement.