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The purpose of this paper is to examine whether international readiness, including innovation, competition, technology-orientation and opportunity perception, impacts on internationalization of small businesses differently in Asian countries compared to the complete Global Entrepreneurship Monitor (GEM) sample.

This study uses data from the Adult Population Survey – GEM carried out in 69 countries yielding a cross-country total of 198,339 entrepreneurs. A binomial logit regression model is used to examine the data.

The results show that there are differences for Asian countries compared to the whole sample regarding innovation-related drivers. In Asian countries, for small businesses, internationalization is less sensitive to product innovation and to opportunities’ perception than for the rest of the countries.

This study has practical relevance as it provides numerous clues regarding the question of how small business (or new ventures) might enhance chances to become successful exporters.

This study addresses an area that is believed to be less studied. The study compares the proposed relationships between two data sub-samples that represent the Asian countries and the complete GEM sample. The paper concludes with a discussion of the main contributions and limitations and suggests future research avenues.

This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified accountants.

Drawing on a quantitative methodological approach, a survey was undertaken among a sample of 351 certified accountants to empirically test the proposed model. The paper used an ordered logit model to estimate the effects of several online service quality factors on the certified accountant's degree of intention of using the Portuguese government's tax services web site.

The results identify a number of key aspects of online service quality that contribute to the increase of the use of the taxation web site by certified accountants. This is particularly evident for web site characteristics such as convenience, research facilities, privacy and security, speed and ease of access.

This study offers the opportunity to rethink existing policies and to set forth specific measures that can be implemented to establish rigorous quality standards.

The paper provides an empirical analysis regarding the online service quality factors that determine the degree of use of a taxation web site. The methodological framework followed in this study has not, as far as is known, been used previously within the literature in this context.

The objective of this paper is to assess the potential of Portuguese manufacturing firms with respect to two fundamental issues that have been at the core of important debates about comparative advantages of small firms and large ones: (1) Employment: Using a database compiled between 1982 and 1992, we analyse the contribution of small firms to job creation. This analysis aims to consider the different aspects of firm mobility: Entry, expansion, contraction and exit. The results indicate that, in the period considered, only small firms created employment and that this creation is mainly associated with the expansion of young firms located in the Littoral North and Centre regions of Portugal. Nevertheless, when we consider only small firms that are incumbents in all the period, results indicate that job creation is a feature specific to a small number of fast‐growing small firms. The effects of the economic cycle were tested too, and it was found that employment creation by small firms is less sensitive to economic fluctuations, as reductions in employment in small firms do not seem to grow in crisis periods. (2) Technical efficiency: Independently from the job creation potential, it is important to evaluate whether small firms use economic resources in an efficient manner. To assess the efficiency of small businesses relative to large ones, we use plant‐level information, thereby specifying and estimating a translog production model. This model allows estimating and comparing returns of scale and substituting elasticities for both small and large production units, covering a large number of six‐digit sectors for the year 1995. Preliminary results suggest that: (I) There are significant differences in the production technology between large and small establishments; (ii) small establishments do not appear to be more flexible than large ones in factor substitution; (iii) large size is not a condition for efficiency in production. Therefore, considering the importance and weight small firms have upon the manufacturing industry employment volume, and the lack of any evidence regarding technical inefficiencies in the production, we may infer that small firms justify the public powers’ attention, while designing and implementing policies which would support their survival as well as their growth. Such policies should enhance and refine their labour (and management) qualification techniques as well as design better strategies for disseminating information and new technologies. In fact, these policies would most certainly promote the development of Portuguese small firms, turning them into more innovating, flexible and competitive ones, even in those industries which traditionally comprise large firms.

This paper aims to further the discussion on Building Information Modelling (BIM) legal requirements, providing a framework with key energy parameters capable of supporting the Appointing Party in the definition of the Exchange Information Requirements (EIR) for a BIM project appointment. The EIR is described in ISO-19650–1:2018 as a fundamental step in the information delivery cycle.

A literature review on the topic of BIM energy analysis was completed to identify current knowledge gaps and support the need for the proposed framework. Afterwards, the framework was established based on the review findings and the authors’ domain knowledge. The applicability of the proposed framework was assessed through a case study, where several energy simulations were performed in three different design stages of the same BIM model.

This study identified a lack of standards and legislation capable of supporting the Appointing Party in the definition of energy-related BIM requirements. To this end, a new framework is proposed to mediate existing practices, linking prior knowledge with BIM’s new reality. The study showcases the applicability of the framework, identifying that the performance of different energy studies involves distinct Level of Development (LOD) requirements, which in turn have an impact on the modelling time and cost.

A BIM framework for the specification of information requirements in energy-related projects was developed to support the Appointing Party. The framework presents appropriate parameters for energy analysis in each design stage, as well as the suitable LOD for the BIM model.

Measuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality for enterprises.

This study uses a mixed method consisting of three focus groups with 25 participants in charge of the management of tax service for item generation, a survey of 121 enterprises for scale purification and a survey of 362 enterprises in Vietnam for main study. The scale development is tested through three important steps including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM).

The findings reveal that the scale of tax service quality for enterprises is represented by 13 items comprising two dimensions: responsiveness and professionalism.

This scale can be used by tax management authorities as a convenient tool to understand and measure tax service quality.

Empirical studies on the measurement of tax service quality are scarce. Most studies have focused on tax service quality for individual taxpayers. There is an absence of research on a process for the development and validation of a specific, orthodox scale of tax service quality for enterprises.

This study aims to highlight that security and flexibilities remain the main points of contention in the cordiality business. This research points to planning a framework that empowers hotel users to get to the room using a mobile access key. Advancing secured facilities, mobile phone “Near Field Communication” (NFC) innovation as the entrance device by carrying out an application containing an imitated mobile key for explicit verification access is used.

The proposed system is evaluated by triangulation of experimental, numerical and rational evaluation using partial least square structural equation modeling (PLS-SEM) with Malaysian hotel guests and employees.

The discoveries with the hypothesis supported validated that the suggested solution can eliminate physical cards, boost protection and encourage a contactless ecosystem. Theoretical, management and societal contributions are discussed here.

This experiment comes with the constraints that it was conducted in only two hotels and does not fully reflect the choices of a wider range of travellers. Secondly, the cost of existing NFC smart locks is still relatively high, and along with the development of technology, the price will decrease when supply exceeds demand.

To promote high-security attributes, NFC technology as the access system by implementing an application containing an emulated smart key for specific authentication access is used. The host-card emulation enables cost-effectiveness profit and initiating a defence system in the pandemic era.

To promote high-security attributes, NFC technology is used as the access system by implementing an application containing an emulated smart key for specific authentication access. The host-card emulation enables cost-effectiveness profit and initiating a defence system in the pandemic era.

The novelty of this study comes from the use of commonly available smartphone NFC features that are yet to be applied in the tourism ecosystem. The research provokes the applied concept of mobile smartkeys.

Empirical studies on humility in the area of organizational studies are still scarce, as are studies of humility in leadership. This research aims to contribute to the literature by studying how the humility of leaders predicts the team's creativity through the mediating effect of psychological security and psychological capital.

The sample includes 73 teams and their leaders, from 40 firms operating in different industries. Leaders (n = 73) described their own humility and team creativity. Team members (n = 341) described the leader’s humility, and the team’s psychological safety and psychological capital.

Structural equation modelling (LISREL; maximum likelihood estimation) was used to test the hypothesized model. The findings are represented in Figure 1 (control variables not shown), and the results suggest that the leader’s humility predicts team creativity through team’s psychological safety (PsySafe) and psychological capital (PsyCap).

Main limitations are the small sample size, and the fact that it is a convenience sample, which may limit the generalization of results. One may add the need to conduct longitudinal studies, as well as have a comparison among different regions or countries. These issues are addressed in the study.

This paper contributes to the still limited literature relating humility and leadership. For organizations, if they want to be effective in innovating, they need to understand the influence of the mechanisms that the employees are exposed to and how they influence their creativity. Knowing the positive role of humble leadership in creativity development and employee motivation is particularly interesting for leaders working in the context of creativity, as it is a way of facilitating creativity of employees.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

The purpose of this paper is to explore the synergies among reverse logistics supply chain (RLSC), quality management (QM) and information management (IM) concepts to enhance the effectiveness of demolition waste management (DWM) practices.

A systematic literature review was conducted using 70 articles published between the years of 2006 and 2017, which were subjected to descriptive and thematic analysis.

The descriptive analysis established that the RLSC concept was dealt within the majority of the publications (61 per cent), followed by concepts related to quality in RLSC (24 per cent). Only 14 per cent of the articles were based on IM concepts related to RLSC. Quality and information are interrelated in the effective implementation of RLSC. The thematic analysis demonstrated that there is a need for using quality parameters in a regulatory environment in an information-based environment. Based on the findings, future research directions were developed.

The study encourages researchers to identify novel directions by combining these three concepts. The study developed a future research agenda regarding use of building information modelling (BIM) for existing buildings under novel technologies; analysis of secondary market demand and supply; and assessment of cost and safety management with quality in a BIM-enabled environment.

The practical implications include the application of sustainable management principles based on stakeholders and the regulatory environment.

Integration of the three concepts is an emerging area. This integration developed a robust approach to achieve QM in RLSC operations under a sound information flow enabling the optimisation of DWM.

This study aims to identify in literature the role of construction stakeholders in the implementation of circular economy (CE) in the construction industry (CI). This study also sought to identify the status quo and research trend, “hot themes”, areas requiring more research and future research direction of stakeholders’ role in CE implementation in the CI.

A literature search was conducted using the Scopus search engine, augmented by Google Scholar to produce 50 relevant articles for the identification of stakeholders’ roles using content analysis. The scientometric study was undertaken using VOSviewer on 42 articles obtained from Scopus search to identify the status quo, “hot themes”, knowledge gaps and future research direction of the role of stakeholders in CE implementation.

Through content analysis, the identified roles of government as a stakeholder are to develop efficient policy instruments, legislation support and financial investment in research and development activities that will promote the smooth implementation of CE. The role of academia/research is to engage in research aimed at investigating both the short-term behaviour and the durability of recycled materials and products. In addition, the roles of professionals in the consultant/design/procurement team are to design with life cycle assessment and reused materials, design for deconstruction and disassembly, etc. The role of the user/consumer is to ensure knowledge diffusion and awareness exchange that recognize the available opportunities for long-term material usage (including repair, reuse, refurbishment and recycling). The research status quo identified from the scientometric analysis include how stakeholders can come up with innovative ways in demolition that will ensure that more of the materials can be reused. Stakeholders should focus on enacting policies and laws that can promote the use of recycled materials in buildings, etc. Research that focuses on how to engage the various construction stakeholders to come up with specific public policy that will promote CE implementation, identifying the specific roles to be played by stakeholders during policy enactment as well as managing the environment, laws and legislations towards CE implementation. The role of stakeholders in the extension of the life span of projects, the use of strategies to minimize waste generation and standardization of building materials, components and connectors with the purpose of simplifying disassembly are the research gaps and areas for future research studies. Some of the research “hot themes” include “circular business models in the CI”, “environmental sustainability policy implementation”, “environmental, economic and social sustainability”, “policy, laws and legislations on waste management” and “environmental and industrial economics” towards CE implementation.

The findings from this study serve as a valuable reference for construction stakeholders to assess their specific roles as stakeholders and to identify the status quo and research trend, “hot themes”, areas requiring more research and future research directions on stakeholders’ roles in CE implementation in the CI.

Identifying the role of stakeholders for CE implementation is one bold step towards the achievement of CE implementation in the CI.