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This study aims to investigate how organizations from different sectors interpret the meaning of business continuity management (BCM) in the light of the COVID-19 pandemic.

A survey was conducted to capture the views of organizations across five different sectors. The sample consisted of ten senior managers; two from the banking sector; two from the supply chain sector (agricultural and food supply chains); two from the tourism sector; two from the services sector; and two from the higher education sector. An interviewer-administered questionnaire was used to collect the data. One manager from each sector represented a local business/enterprise and the other represented an international business/enterprise.

It was found that different organizations/businesses understood BCM differently. Therefore, a variety of interpretations have been obtained.

This study sheds light on how different organizations understand BCM in times of crisis, such as the COVID-19 pandemic. By understanding the different interpretations, it becomes clearer whether or not these organizations have applicable business continuity plans in place.

This is the first study to investigate the different interpretations of the meaning of BCM across different business sectors. The majority of the existing studies on BCM discuss the process from the perspective of a single business or sector. The study was conducted during the COVID-19 pandemic, a period that witnessed prolonged and critical disruptions facing almost all businesses and organizations and which threatened the survival of some of them.

Based on the “S-O-R” and attachment theories, this paper constructs a research model of the platform attribute factors of sports short video live e-commerce on consumers' psychological conditions, and explores how platform attributes affect consumer behavior through consumer attachment.

The study carried out questionnaire survey through the “snowball” method, and a total of 422 valid questionnaires were collected. The paper uses SPSS 26.0 and AMOS 26.0 to adapt the data and model, and adopts the method of structural equation modeling for analysis.

The research results show that the interactivity, identity, personalization and entertainment of live sports e-commerce platforms can actively stimulate consumer attachment, and directly drive their consumption behavior through their attachment.

Examining the platform attributes and system functions of short video live broadcast e-commerce from the perspective of consumer attachment can help sports e-commerce understand consumers' needs and satisfaction with the functions provided by the platform. Through timely optimization and improvement of system functions, the platform will make the connection between consumers and e-commerce closer, thereby increasing consumer stickiness and promoting the vigorous development of sports e-commerce.

This study identified and defined the platform attributes contained in the sports live broadcast e-commerce platform, combined the S-O-R model with the attachment theory, expanded the analytical framework of the S-O-R theory and made contributions to the extension of the attachment theory.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

Live-streaming e-commerce is becoming a new way for many consumers to shop. During the live broadcast process, the interaction between anchors and customers plays a decisive role on consumers' purchasing decisions. This study aims to explore how two types of interaction between the anchor and the customers (i.e. task-oriented interaction and relationship-oriented interaction) affect customers' purchase decisions.

The study establishes a model based on online trust theory and multi-sensor interaction theory. To validate the model, we carried out five simulated live-streaming events and collected data through a scenario-based survey of the viewers participating in the live-streaming (N = 244). Structural equation modeling was employed to test the hypotheses.

Both task-oriented interaction and relationship-oriented interaction have a positive impact on users' purchase decisions through the mediation of virtual touch, emotional trust and cognitive trust. Sense of power has opposite moderating effects on the impacts of relationship-oriented interaction on emotional trust and cognitive trust.

This study enriches the theory of live-streaming e-commerce by demonstrating the decisive roles of two types of anchor–customer interaction, the mediation roles of virtual touch, cognitive trust, and emotional trust in customer purchase decisions, as well as the moderating effect of sense of power on customer decision-making processes. The findings provide practical insights for anchors and live-streaming platforms about how they should arrange live-streaming content to enhance consumer purchasing decisions.

Building information modelling (BIM) has been established in the literature as a successful platform that creates an intelligent virtual model for processing data from conceptual design through construction to operational stage of a facility. However, its adoption for facilities management (FM) provision in Nigeria has been slow due to inherent barriers. The aim of this paper is to (1) assess and categorise using factor analysis BIM for FM barriers and (2) model the barriers using stakeholders' personal/professional attributes.

Anchored on quantitative research design, 205 copies of structured questionnaire were distributed to key stakeholders and facilities managers in Nigeria's three strategic cities while 135 valid responses were received giving a response rate of 65.8%. Data collected were analysed using descriptive statistics while multiple regression analysis was used to model the barriers. Kruskal Wallis test was used to test the only hypothesis postulated for the study.

The study established lack of awareness of BIM for FM, poor supporting infrastructure for Internet services, and lack of education and training as the top three rated barriers militating against adoption of BIM for FM in Nigeria while corruption, widespread mistakes and errors and cultural issues were established as the three least rated barriers. Besides, findings also established eight underlying factors that explained 23 barrier factors used for the study which were subsequently used to develop eight regression models. In effect, gender, professional affiliation, organisation, experience, education, expertise, BIM for FM project type, and location were found to statistically predict the 8 extracted factors driving perceived barriers of BIM for FM adoption in Nigeria.

The study has provided a framework of barrier factors to help stakeholders identify specific barriers for which appropriate measures can be taken to ameliorate consequences of the perceived barriers. Meanwhile, an improved and rejuvenated advocacy on inherent benefits of BIM for facilities management by frontline stakeholders could potentially steer up interests and increased participation of stakeholders on BIM for FM.

The unique study developed the first ever regression model that links BIM for FM barriers to professional attributes of facilities management stakeholders in Nigeria.

Research in the domain of behavioral finance has proven that investors demonstrate irrational behavior while making investment decisions. In a similar domain, the primary objective of this research is to prioritize the behavioral biases that influence cryptocurrency investors' investment decisions in the Indian context.

A fuzzy analytic hierarchy process (F-AHP) was used to prioritize the behavioral factors impacting cryptocurrency investors' investment decisions. Overconfidence and optimism, anchoring, representativeness, information availability, herding, regret aversion, and loss aversion are among the primary biases evaluated in the present study.

The findings suggested that the two most important influential criteria were herding and regret aversion, with loss aversion and information availability being the least influential criteria. Opinions of family, friends, and colleagues about investment in cryptocurrency, the sale of cryptocurrencies that have increased in value, the avoidance of selling currencies that have decreased in value, the agony of holding losing cryptocurrencies for too long rather than selling winning cryptocurrencies too soon, and the purchase of cryptocurrencies that have fallen significantly from their all-time high are the most important sub-criteria.

This survey only covered active cryptocurrency participants. Additionally, the study was limited to individual crypto investors in one country, India, with a sample size of 467 participants. Although the sample size is appropriate, a larger sample size might reflect the more realistic scenario of the Indian crypto market.

The study is relevant to individual and institutional cryptocurrency investors, crypto portfolio managers, policymakers, researchers, market regulators, and society at large.

To the best of the authors' knowledge, no prior research has attempted to explain how the overall importance of various criteria and sub-criteria related to behavioral factors that influence the decision-making process of crypto retail investors can be assessed and how the priority of focus can be established, particularly in the Indian context.

This study probes the psychological interplay between investor sentiment and the returns of cryptocurrencies Bitcoin and Ethereum. Employing the Granger causality test, the authors aim to gauge how extensively the Fear and Greed Index (FGI) can predict cryptocurrency return movements, exploring the intricate bond between investor emotions and market behavior.

The authors used the Granger causality test to achieve research objectives. Going beyond conventional linear analysis, the authors applied Smooth Quantile Regression, scrutinizing weekly data from July 2022 to June 2023 for Bitcoin and Ethereum. The study focus was to determine if the FGI, an indicator of investor sentiment, predicts shifts in cryptocurrency returns.

The study findings underscore the profound psychological sway within cryptocurrency markets. The FGI notably predicts the returns of Bitcoin and Ethereum, underscoring the lasting connection between investor emotions and market behavior. An intriguing feedback loop between the FGI and cryptocurrency returns was identified, accentuating emotions' persistent role in shaping market dynamics. While associations between sentiment and returns were observed at specific lag periods, the nonlinear Granger causality test didn't statistically support nonlinear causality. This suggests linear interactions predominantly govern variable relationships. Cointegration tests highlighted a stable, enduring link between the returns of Bitcoin, Ethereum and the FGI over the long term.

Despite valuable insights, it's crucial to acknowledge our nonlinear analysis's sensitivity to methodological choices. Specifics of time series data and the chosen time frame may have influenced outcomes. Additionally, direct exploration of macroeconomic and geopolitical factors was absent, signaling opportunities for future research.

This study enriches theoretical understanding by illuminating causal dynamics between investor sentiment and cryptocurrency returns. Its significance lies in spotlighting the pivotal role of investor sentiment in shaping cryptocurrency market behavior. It emphasizes the importance of considering this factor when navigating investment decisions in a highly volatile, dynamic market environment.

Gillette’s historically successful “razor and blade” business model (RBM) has been a promising benchmark for multiple businesses across diverse industries worldwide in the past several decades. The extant literature deals with very few nuances of this business model notwithstanding the fact that there are several variants of this business model being put to practical use by firms in diverse industries in grossly metaphorically equivalent situations.

This study adopts the 2 × 2 truth table framework from the domains of mathematical logic and combinatorics in fleshing out all possible (four logical possibilities) variants of the razor and blade business model for further analysis. This application presents four mutually exclusive yet collectively exhaustive possibilities on any chosen dimension. Two major dimensions (viz., provision of subsidy and intra- or extra-firm involvement in the making of razors or blades or both) form part of the discussion in this paper. In addition, this study synthesizes and streamlines entrepreneurial wisdom from multiple intra-industry and inter-industry benchmarks in terms of real-time firms explicitly or implicitly adopting several variants of the RBM that suit their unique context and idiosyncratic trajectory of evolution in situations that are grossly reflective of the metaphorically equivalent scenario of razor and recurrent blades. Inductive method of research is carried out with real-time cases from diverse industries with a pivotally common pattern of razor and blade model in some form or the other.

Several new variants of the razor and blade model (much beyond what the extant literature explicitly projects) have been discovered from the multiple metaphorically equivalent cases of RBM across industries. All of these expand the portfolio of options that relevant entrepreneurial firms can explore and exploit the best possible option chosen from them, given their unique context and idiosyncratic trajectory of growth.

This study has enriched the literature by presenting and analyzing a more inclusive or perhaps comprehensive palette of explicit choices in the form of several variants of the RBM for the relevant entrepreneurial firms to choose from. Future research can undertake the task of comparing these variants of RBM with those of upcoming servitization business models such as guaranteed availability, subscription and performance-based contracting and exploring the prospects of diverse combinations.

Smart entrepreneurial firms identify and adopt inspiring benchmarks (like razor and blade model whenever appropriate) duly tweaked and blended into a gestalt benchmark for optimal profits and attractive market shares. They target diverse market segments for tied-goods with different variants or combinations of the relevant benchmarks in the form of variegated customer value propositions (CVPs) that have unique and enticing appeal to the respective market segments.

Value-sensitive customers on the rise globally choose the option that best suits them from among multiple alternatives offered by competing firms in the market. As long as the ratio of utility to price of such an offer is among the highest, even a no-frills CVP may be most appealing to one market segment while a plush CVP may be tempting to yet another market segment simultaneously. While professional business firms embrace resource leverage practices consciously, amateur customers do so subconsciously. Each party subliminally desires to have the maximum bang-to-buck ratio as the optimal return on investment, given their priorities ceteris paribus.

Prior studies on the RBM have explicitly captured only a few variants of the razor and blade model. This study is perhaps the first of its kind that ferrets out many other variants (more than ten) of the razor and blade model with due simplification and exemplification, justification and demystification.

Online games are popular applications of Internet technology, with over 2.8 billion users worldwide. Many players engage in team gameplay, indicating that online games are suitable media through which players connect with their friends. However, past studies have not examined the ability of games to assist players in connecting with their friends, indicating a gap. To fill this gap, the authors propose a new concept, the friend-connecting affordance, which is the ability of an online game to enable players to contact friends within the game.

The authors built a model to explain how games' friend-connecting affordances influence game loyalty. The authors gathered responses from 1,347 online players and used structural equation modeling to test the model.

The authors found that friend-connecting affordances and team participation influence game loyalty. Gaming intensity and gaming history can moderate the impact of friend-connecting affordances.

This new affordance can be realized through various game elements, offering unique and actionable insights to game makers. The authors also compared the friend-connecting affordances among a number of popular online games, providing insights specific to each game and increasing the practical value of the findings.

Advanced servitization is the process that involves the combination of different services that facilitate both the use of a product and customer operations. Although servitization has emerged as a frequent strategy for manufacturers to differentiate themselves from the competition, its implementation can pose major challenges and may not always result in superior firm performance. Consequently, successful advanced servitization may require specific organizational capabilities to unleash performance-enhancing effects. To date, little is known about how to effectively configure advanced servitization to achieve such performance gains.

Adopting a fit theory perspective and using a configurational approach, we examine the interplay between servitization, organizational capabilities, contextual factors and financial performance. Specifically, we focus on advanced servitization and assess its necessity and sufficiency for achieving high financial performance. In addition, we study how the alignment of servitization approaches with organizational capabilities and contextual factors affects financial performance. We analyze data from 151 manufacturers in an emerging economy using fuzzy-set Qualitative Comparative Analysis (fsQCA).

Our findings indicate that advanced servitization is sufficient, but not necessary for high financial performance. In addition, the findings indicate that the alignment of servitization approaches with specific service-related capabilities unfolds complementarity effects that contribute to achieving high financial performance for manufacturers with different firm size and competitive intensity. The findings indicate three configurations that may serve as templates for managers to orchestrate resource allocation and successfully deploy advanced servitization.

Our study advances the servitization literature by further illuminating advanced servitization as a more complex servitization process. We show how high-performing manufacturers align servitization and organizational capabilities across different contexts, and thus provide design choices for managers in configuring servitization.