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This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

This study aims to assess the effectiveness of active teaching methodologies, namely, problem-oriented learning and the case method, to develop sustainability competencies. It also analyses the advantages and challenges for teachers when implementing the sustainable development goals (SDGs) in eight undergraduate and postgraduate degrees within the framework of a cross-departmental collaboration.

A mixed research methodology was used: a quantitative study to assess the levels of acquisition of sustainability and research competencies and the potential correlation between them, as well as a mixed study of the advantages and challenges for the teachers participating in the cross-departmental initiative. Curriculum content linked to the SDGs was worked on. Active teaching methodologies and a competency assessment rubric were used as curriculum implementation strategies in the eight courses involved.

Active teaching methodologies are suitable to implement the SDGs in university teaching and to develop both sustainability and research competencies. A synergic effect is observed between them. Coordinated work between teachers of different subjects in several degrees contributes to developing a culture of sustainability at the university.

Although the collaboration between teachers from different disciplines was successful, this study did not promote interdisciplinary projects among students from different degrees. This promises to be highly valuable for future research.

Students can become present and future leaders in achieving the SDGs. This approach can be replicated in other educational institutions.

This study bridges the gap between theoretical recommendations and the practical implementation of the SDGs in undergraduate and postgraduate degrees.

Coordinated work between teachers of different subjects in different degrees contributes to the development of a culture of sustainability at the university.

Brazil has the second-biggest transplant system in the world. The organ donation rates, however, are still low. To persuade the population towards the theme, media interventions are broadcast regularly. This article analyses how media intervention in the form of advertising campaigns, telenovelas, and news can raise the rates of organ donations in Brazil.

We obtained data from the Brazilian Association for Organ Transplantation (ABTO), the Brazilian Health Ministry (HM), the Brazilian Institute for Geography and Statistics (IBGE), Globoplay, and other media sources to build a panel with quarterly data from 2009 to 2019, by state. Then we used fixed-effect panel regression models with healthcare supply and demographics as control variables to ascertain the effect of the media variable on organ donations during this period.

The results indicate that media interventions can increase the number of effective organ donors by up to 1%. The coefficient of media interventions is significant and positive for telenovelas (95% C.I 0.156–0.164), and for news in the following quarter (95% C.I 0.108–0.232), not significant individually for contemporaneous news or government advertising campaigns.

Telenovelas and news presentations are effective tools of awareness for organ donation. Empirically, media interventions in the form of telenovelas or news impact organ donation as much as improvements in the healthcare system and can diminish the mortality on the waiting list by 17%.

This is the first time that media coverage and organ donation campaigns are evaluated together using panel data analysis in Brazil.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2023-0221

This paper aims to understand consumption values buying from informal retail markets (i.e., street vendor retailing). It also explores why consumers prefer daily necessary goods from the informal compared to the formal retail market (such as supermarkets, retail chain outlets and e-commerce).

Employing the qualitative research approach, this study collected data from nine respondents in two areas in Malaysia. Data were collected using semi-structured interviews and analysed using the thematic analysis technique. Only representative verbatim codes were presented under five themes of consumption value theory.

Consumers are triggered by the convenience, ease, and exclusive products (conditional value), friendly and known relationship with informal sellers, as well as the availability of some particular food items (emotional value) and lower price and freshness of groceries (functional value) while buying from informal compared to formal retail vendor.

This study provides knowledge implications to the consumption value theory. Functional, emotional, and conditional values are the dominant components of purchase behaviour in informal compared to formal retail channels. Social values are common, whereas epistemic value is more substantial in formal retailing.

Findings are helpful for informal retail businesses to understand consumers' buying behaviour. Informal retail owners should ensure that commodities are fresh, highly affordable and available in the local communities. Building a friendly relationship with consumers would be a key to the success of this retail sector.

Authorities should support informal sellers to set up mobile retail stores in residential areas. This effort would offer greater convenience to both parties in informal businesses and ensure informal sellers' financial and social well-being.

Despite the widespread acceptance of buying goods from informal retail vendors, research on consumption value in informal retailing is largely overlooked. Previous research primarily deals with formal market phenomena due to their size and economic contribution. Consequently, current literature lacks an understanding of why consumers prefer to buy from informal retail vendors for their daily groceries when the formal retail channel could fulfil similar needs. Using a qualitative research design, this research uncovers consumers' buying motives from informal compared to formal vendors.

To augment sales revenue, B2B digital start-ups aim to create and sustain commercial relationships with industry incumbents. However, since these incumbents have traditionally struggled with implementing disruptive digital artifacts, most studies have almost exclusively concentrated on their challenges, leaving the digital start-ups' side underexplored. Therefore, this study seeks to understand how digital start-ups navigate digital implementation (DI) hardships to ultimately achieve digital entrepreneurship success.

An abductive explanatory multi-case study of four industries that pose a variety of implementation challenges for B2B digital start-ups (agriculture, insurance, real estate and construction, and healthcare) was conducted using data collected from 40 interviews with Israeli experts and relevant digital data observations.

This study articulates two main observations. (1) Throughout their journeys, digital start-ups have utilized newly created and/or refined dynamic capabilities (DC) to successfully implement their digital artifacts. Simultaneously, successful DI has enabled digital start-ups to create new DC or sustain and evolve current DC. (2) We provide empirical evidence outlining how digital start-ups using continuous learning have combined causation and effectuation logic throughout their DI journeys.

This study answers a call to explore more explicit digital-related drivers (i.e. DI) for digital entrepreneurship success by studying a highly-ranked country on the Global Entrepreneurship Index (GEI) to achieve this. Moreover, it illustrates how digital start-ups evolve throughout their commercial relationships with industry incumbents, thereby enabling an effective approach for successful DI. Such an approach can be considered very valuable for both practitioners and policymakers. Consequently, it advances digital entrepreneurship as an independent research topic.

This study aims to revisit the practice of multiculturalism within the co-existence of halal food products in non-Muslim communities in Kupang, East Nusa Tenggara, Indonesia.

Data were collected through observations, interviews and documentation using a case study approach.

The important findings in the existing study indicate that social practice related to the acceptance and expression of non-Muslim communities towards halal products and certificates is integrated into the daily life of the people. It has contrasted with other regions in Indonesia where debates between cultural and structural aspects of halal product studies and certification prevail, often dominated by ego-sectoral interests and Islamic theology. Although Kupang’s predominantly non-Muslim population, the practice and model of halal products emerge with uniqueness within communal traditions and socio-cultural practices take precedence over structural factors.

The most significant contribution of this research lies in mutual understanding, interfaith dialogue and religiosity that have fused into social life, specially building social coexistence in halal products.

These findings contribute to policymakers to reformulate halal certification and products, which are not solely driven by the interests of the Muslim community.

This study presents a new synthetic theory about halal products, confirming a case study in Kupang where non-Muslim communities accepted halal products as a reflection of cultural and local customs. This acceptance has led to the development of a new identity without contradictions among business interests, ideologies, sectoral aspects, hygiene, health and structural state movements.

The purpose of this study is to shed light on the twin transition in China in the organization of innovation processes in artificial intelligence (AI) and green technology (GT) development and to understand the role of foreign multinationals in Chinese innovation systems.

A qualitative research approach is used by interviewing executives from German multinationals with expertise in AI and GT development and organization of innovation processes in China. In total, 11 semi-structured interviews were conducted with companies, and the data were analysed with a thematic qualitative text analysis.

The findings show that AI applications for GT are primarily developed in cross-company projects that are led by local and regional authorities through the organization of industrial districts and clusters. German multinationals are either being integrated, remaining autonomous or being excluded from these twin transition innovation processes.

This paper aims to fill the gap in the literature by providing one of the first qualitative approach towards twin transition innovation processes in China and exploring the integration of multinational enterprises in cluster organizations. To the best of the author’s knowledge, this is one of the first twin transition studies from this perspective in emerging economies.

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

The study adopts a qualitative approach based on semi-structured interviews with 26 key informants performing their job in customer role in various industries.

The authors inductively identify five themes regarding the B2B customers’ perspective of social media use in B2B selling. These themes allow for valuable implications for social selling activities and expected outcomes.

Against a growing body of literature on drivers, best practices and outcomes of social media use by B2B salespeople, less attention has been paid to the customer’s side. The authors extend current research by providing a more complete picture of social selling activities and expected outcomes.

Many countries struggled to respond to the pandemic burden; in fact, most suffer from healthcare incapacity generally. Therefore, they need to find innovative systems to compensate for their deficiencies in dealing with current and future problems. One such goes down the public-private partnership (PPP) route. It is important to note, however, that PPP is not a magic wand, and some of these projects have been criticized for overruns that exceed the value created. Aiming to promote the value created in healthcare PPP projects, this study aims to identify factors and critical points related to their implementation.

A two-stage literature review was conducted to shape semi-structured interviews. Based on this, the questions to be asked in the interviews were prepared. The interviews were conducted with twelve experts. The transcripts of the twelve semi-structured interviews were analyzed using manual thematic analysis to reveal the most critical value-creation factors (VCFs). The VFCs were validated by comparing them with the studies in the literature and by having focus group discussions (FGDs) with the experts. Finally, in an FGD, the experts discussed how these factors affect value creation in healthcare PPP projects.

The findings show that VFCs can be categorized into four dimensions: assets, partnership synergy, cooperation environment and processes. Based on the frequency of codes during the thematic analysis, the most frequently addressed VFCs in each category were identified. These were complementary skills and resources, attitude, early establishment of the operational body and effective design development, respectively.

This research contributes to both society and practice by unveiling VCFs and effective ways to achieve them in healthcare PPP projects. Thus, practitioners can generate more value and bring value to the forefront of healthcare PPPs, which can then enhance the value gained by society.

Studies to date have offered little about VCFs and how to realize value in PPP projects by considering the factors involved in them. Moreover, value creation in PPP healthcare projects has largely remained unexplored, despite PPPs being adopted and investigated quite commonly.

The purpose of this study is to examine the influence of employees' perceptions of organizational justice on workplace incivility and work withdrawal behaviours within the hotel industry. Additionally, the study aims to explore the mediating role of incivility in the relationship between organizational justice and work withdrawal behaviour.

Data for this study were collected from 213 employees in the hotel industry using a structured questionnaire. The collected data were then analysed using structural equation modelling (SEM) technique, allowing for a comprehensive examination of the relationships between organizational justice, incivility and work withdrawal behaviour.

The study reveals that perceptions of organizational justice directly impact workplace incivility and indirectly affect work withdrawal behaviour. Specifically, low perceptions of organizational justice are associated with increased incidences of uncivil behaviour among employees, which, in turn, have detrimental effects on their work withdrawal behaviours.

This study contributes to the existing literature by shedding light on the intricate relationships between organizational justice, workplace incivility and work withdrawal behaviour within the hotel industry context. Moreover, it highlights the importance of addressing both organizational justice perceptions and incivility to foster positive employee outcomes and organizational well-being, particularly in environments characterized by changing contextual conditions.