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The purpose of this paper is to explain how aspects of institutional theory can be used to explain how tertiary educational providers must necessarily adopt the same features while competing in the market for students. Using new institutional sociology (NIS), the authors seek to explain this phenomena and how such diverse private providers have borrowed from the polytechnics and universities to share the same institutional features.

This paper employs NIS to explain how tertiary educational providers must necessarily adopt the same features while competing in the market for students. In the last few decades, the Auckland tertiary market for overseas students has enjoyed strong growth before Covid-19.

Decoupling provides a link between NIS and legitimacy theory in that it explains how symbolic strategies are aimed at some kind of legitimization rather than directed at technical efficiencies. It is argued that the public tertiary providers are more prone to decoupling than PTEPs because they are less attentive to costs due to their more monopolistic position in the market.

Originally, the market was dominated by the local universities and polytechnics with few private providers. Currently, private providers cater for a large share of the certificate and diploma market and have a growing stake in the degree market. As these changes came about so, more diverse private providers entered the market. This paper explains how these diverse entrants came to share the same organizational features.

The purpose of this study is to explain gender imbalance by theorising how guilt arises as an externally imposed negative emotion that subsequently impairs women's performance in the accounting academia.

The method involves an analysis of gender distributions at junior and senior levels in New Zealand universities in 2019 and 2024 and relevant case studies of junior academics using unstructured interviews.

This paper unpacks the nuances of gender imbalance in a “gender-neutral” subject and provides empirical evidence that many women academics may internalise a sense of externally imposed guilt for various reasons. Such feelings of guilt, where they are imposed by workplace expectations and social constructions, may make women more concessionary with regard to a greater teaching workload substituting for research expectations. The more prolonged-term effect on career prospects of such substitutions as practiced in New Zealand may account for the imbalance that exists and seemingly will continue to exist.

This paper sets out first to discover the gender balance in accounting in universities in New Zealand. It contributes to the literature on gender and accounting education in understanding how negative emotions are externally imposed and become career-negating obstacles for women in the accounting academic.

This study aims to investigate the relationship between corporate social contribution measures and investors’ reaction under the effect of corporate governance for firms listed in China, the largest emerging economy in the world. Corporate social contribution is examined from an informative perspective by using a financial indicator – social contribution value per share (SCVPS) brought up by the Shanghai Stock Exchange in 2008.

Data are obtained from two channels: financial information during 2007-2015 generated from database and social accounting information manually collected from the 2007-2015 annual reports and social reports.

It is predicted that investors’ reaction toward corporate social contribution becomes stronger for companies with higher corporate governance quality.

This paper is one of the first to use Chinese SCVPS data to indicate the informativeness of social contribution toward firm value. It can serve as a valuable reference to both investors and companies in terms of the issue of social contribution.

The study highlights the importance of social contribution on firm value by using an empirical approach in the Chinese market. The study can be used as a reference for many other developing countries in the world.

The findings of this study can provide guidance to investors on how to evaluate a firm’s social performance and encourage companies to improve the transparency of their social reporting, as well as the quality of corporate governance.

The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief executive officer (CEO). Prior literature only shows the importance of political influence to auditor choice and audit quality.

A politically connected firm is defined as a firm in which the CEO has a political background. The authors use a “difference-in-difference” model to control for self-selection problems.

The authors find that the likelihood of receiving a favourable opinion in the subsequent period is positively associated with a CEO’s political connections. This positive association is stronger with CEOs connected to local government within the same region. The authors further find that the CEO’s political connections have more influence on favourable audit opinions in non-state-owned enterprises (non-SOEs) in a less developed and lower investor protection region. The influence is also less significant in the regions where there are more non-state-owned or foreign banks and where there are greater penalties for political corruption and relationship-based contracting.

The study complements and extends the existing literature on the role of political connections in the economy by providing evidence on the effect of a CEO’s political connections on audit opinions. The authors extend the research on auditing in emerging markets by explicitly accounting for unique institutional and market factors in China. They explore audit quality by observing how audit opinions are directly shaped by political and institutional factors.

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover intentions, with employee engagement as a mediating variable.

Data were collected from 934 employees of eight wholly-owned pharmaceutical industries. The proposed model and hypotheses were evaluated using structural equation modeling. Construct reliability and validity was established through confirmatory factor analysis.

Data supported the hypothesized relationship. The results show that job autonomy and employee engagement were significantly associated. Supervisory support and employee engagement were significantly associated. However, performance feedback and employee engagement were nonsignificantly associated. Employee engagement had a significant influence on employee turnover intentions. The results further show that employee engagement mediates the association between job resources and employee turnover intentions.

The generalizability of the findings will be constrained due to the research’s pharmaceutical industry focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers in the pharmacuetical industry to develop a proactive and well-articulated employee engagement intervention to ensure organizational effectiveness, innovativeness and competitiveness.

By empirically demonstrating that employee engagement mediates the nexus of job resources and employee turnover intentions, the study adds to the corpus of literature.

This study aims to examine management attitude and awareness towards green logistics, explores the external conditions that drive and restrict its positive behaviour, investigates the level of its adoption amongst logistics service providers (LSPs) and determines the major barriers affecting its application in the industry.

This research investigates the key decision-making process on green logistics attitude and behaviour through in-depth interviews and thematic analysis.

This study explores both institutional and individual-level attitudes/awareness. Then, the driving and restraining forces and the challenges that influence the industry’s adoption of green initiatives are determined. Finally, this study constructs a framework following a behavioural driving route with interactions among green “attitude”, sustainable “subjective norms”, “behavioural control” and “external context” factors.

Findings can enlighten the practitioners who are struggling to adopt the green or low-carbon practice and provide valuable insights and constructive advice to LSPs and their stakeholders.

Findings can draw the government and policy-makers’ attention to provide necessary financial or non-financial support for the practitioners to improve their green operations.

To the best of the authors’ knowledge, this study is one of the first attempts to adopt the hybrid theoretical lens on the green behaviour of the logistics industry. New insights are added to existing environmental management literature with a wider understanding and deeper investigation of the decision-making on green logistics in the industry. The theoretical framework in this study can offer future applications to a relevant large-scale study.

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

The novel structures and properties of nanostructure and nanomaterials give people perfect artistic expression of feeling and sense, then the nanoart discipline is developed and is closely related on the nanotechniques. The many achieved novel nanostructures with strong anti-corrosion prepared by the anodization have been reviewed. The paper would raise public awareness of nanotechnology, nanomaterial and their impact on our lives.

Anodization is a very effective and simple technique to form various nanostructures of metal oxide. It includes hard anodization, mild anodization and pulse anodization. Many measures have been introduced anodization process to improve the quality of formed nanostructure and enhance its properties, such as anti-corrosion.

The formation mechanism of anodic aluminum oxide (AAO) by using the mild, hard and pulse anodization has been discussed. The pretexture process and many other measures have been taken in mild and hard anodization to improve the regularity of pore array and greatly accelerate the formation rate of AAO. The pulse anodization has been used to prepare the multilayer Y-branched AAO film, which exhibits steady rich and vivid structure colors and gives a very good artistic expression. Furthermore, many other metal oxide nanostructures such as TiO₂ and CuO have also been fabricated using the anodization techniques.

Various nanostructures of metal oxide prepared by anodization have been reviewed and are itself a perfect artwork in mesoscale. Also, many nanostructures have exhibited steady, rich and vivid structure colors and give people a very good artistic expression.