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Even though sustainability appears to be a relevant driver for the relocation of production, this has only to a limited extent been studied as an independent motive or a result of backshoring. This study explores the literature on backshoring and sustainability and discusses some empirical cases to shed light on the connection between sustainability and backshoring. This study argues that sustainability issues may require a broader perspective than the dominant economic logic framing previous studies on backshoring. Institutional theory is suggested as a theoretical framework for analyzing how sustainability can play a role in companies’ backshoring decisions.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

Data were collected through a six-step systematic literature review on factors influencing manufacturing reshoring decision-making. The review is based on 100 peer-reviewed journal papers discussing reshoring decision-making contents published from 2009 to 2022.

In total, 80 decision factors were extracted and then categorized into resource-seeking (8%), market-seeking (11%), efficiency-seeking (41%) and strategic asset-seeking (16%) advantages. Additionally, 24% of these were identified as hybrid, which means that they were classified into multiple categories. Some decision factors were further identified as reshoring influencing factors (i.e. drivers, enablers and barriers).

Scholars need to consider what other theories can be used or developed to identify and evaluate the decision factors (determinants) of manufacturing reshoring as well as how currently adopted theory can be further advanced to create clearer and comprehensive theoretical frameworks.

This research underscores the importance of developing clearer and more comprehensive theoretical frameworks. For practitioners, understanding the multifaceted nature of decision factors could enhance strategic decision-making regarding reshoring initiatives.

To the best of the authors’ knowledge, this is the first study to investigate the value and practicality of the Eclectic Paradigm in categorizing factors in manufacturing reshoring decision-making content and presents in-depth theoretical classifications. In addition, it bridges the gap between decision factors and influencing factors in the decision-making content research realm.

The unique nature, complicated design, hazardous activities and complex work environment involved in the high-rise construction projects constitute significant risks worldwide. In the Indian context, construction safety management in high-rise construction projects is crucial due to the presence of significant occupational risks and hazards at the workplace. Occupational hazards lead to accidents that severely affect human health and result in substantial financial losses.

The study aims to present a hybrid risk assessment method (RAM) and the technique for order of preference by similarity to ideal solution (TOPSIS) method to detect and evaluate occupational risks in different construction activities through a questionnaire survey approach.

Aroundsix types of construction activities and corresponding ten risks are identified and evaluated during the study. Based on the calculation of risk scores, the findings imply that “roof work activities,” “finishing work,” “mechanical, electrical and plumbing work (MEP)” are hazardous construction activities, while, among the corresponding ten risks, “workers falling from height” is the most prominent risk among the majority of activities. Other risks include “risk due to fire and electric accidents” and “struck by falling objects,” which are the major risks in high-rise construction projects.

Theoriginality of the paper lies in its activity-based risk assessment and ranking of hazards in high-rise construction projects. By integrating theoretical insights with practical applications, the study attempts to enhance occupational safety and reduce accidents on construction sites, thereby significantly contributing to both academia and industry practices.

This study aims to provide a systematic review of consumer privacy literature in the context of smartphones and undertake a comprehensive analysis of academic research on this evolving research area.

This review synthesises antecedents, consequences and mediators reported in consumer privacy literature and presents these factors in a conceptual framework to demonstrate the consumer privacy phenomenon.

Based on the synthesis of constructs reported in the existing literature, a conceptual framework is proposed highlighting antecedents, mediators and outcomes of experiential marketing efforts. Finally, this study deciphers overlooked areas of consumer privacy in the context of smartphone research and provides insightful directions to advance research in this domain in terms of theory development, context, characteristics and methodology.

This study significantly contributes to consumer behaviour literature, specifically consumer privacy literature.

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

This paper aims to assess the design of national-level flexible work arrangement (FWA) policies, evaluating their potential to serve as an effective resource for employees to work flexibly depending on how they set the stage for flexibility claims that will be subject to industrial and workplace dynamics.

Using a capability approach, the authors conceptualize and operationalize two aspects of FWA policy design, namely accessibility and availability. The authors' analysis allows for an understanding of how the availability and accessibility of national FWA policies explicitly and implicitly restrict or facilitate flexible working in a structural manner. The study focuses on countries with differing working time regimes and gender norms on work and care: the Netherlands, Spain and Slovenia.

The authors' findings highlight how FWA accessibility is broader when national policy is specified and FWA availability is not conditional to care. In Spain and Slovenia, access to FWAs depends on whether employees have care responsibilities, which reduces accessibility and reinforces gender imbalances in care provision. In contrast, the Netherlands provides FWAs universally, resulting in wider availability and accessibility of FWAs for employees regardless of their care responsibilities. Despite this universal provision, gender imbalances remain.

The originality of this paper lies in its conceptualization and operationalization of FWAs at the national level using a capability approach. The study adds to the existing literature on flexible working and provides insights for policymakers to design more effective FWAs.

The purpose of this paper is to discuss the legal barriers to termination of an insurance arrangement where there is suspicion of money laundering when paying insurance premiums.

Trials in court between insurance firm and outlaw biker gangs regarding insurance of their clubhouses.

Protection of insured seems more important than prevention of money laundering.

This is a case study that cannot be generalized.

Anti money laundering is difficult when competing with other considerations.

Accusations of money laundering is not sufficient to terminate an insurance contract. Rather, solid evidence is needed.

This is a real case of failing anti-money laundering efforts.

This study aims to address the problem of low-temperature wave soldering in industry production with Sn-9Zn-2.5 Bi-1.5In alloys and develop qualified process parameters. Sn–Zn eutectic alloys are lead-free solders applied in consumer electronics due to their low melting point, high strength, and low cost. In the electronic assembly industry, Sn–Zn eutectic alloys have great potential for use.

This paper explored developing and implementing process parameters for low-temperature wave soldering of Sn–Zn alloys (SN-9ZN-2.5BI-1.5 In). A two-factor, three-level design of the experiments experiment was designed to simulate various conditions parameters encountered in Sn–Zn soldering, developed the nitrogen protection device of waving soldering and proposed the optimal process parameters to realize mass production of low-temperature wave soldering on Sn–Zn alloys.

The Sn-9Zn-2.5 Bi-1.5In alloy can overcome the Zn oxidation problem, achieve low-temperature wave soldering and meet IPC standards, but requires the development of nitrogen protection devices and the optimization of a series of process parameters. The design experiment reveals that preheating temperature, soldering temperature and flux affect failure phenomena. Finally, combined with the process test results, an effective method to support mass production.

In term of overcome Zn’s oxidation characteristics, anti-oxidation wave welding device needs to be studied. Various process parameters need to be developed to achieve a welding process with lower temperature than that of lead solder(Sn–Pb) and lead-free SAC(Sn-0.3Ag-0.7Cu). The process window of Sn–Zn series alloy (Sn-9Zn-2.5 Bi-1.5In alloy) is narrow. A more stringent quality control chart is required to make mass production.

In this research, the soldering temperature of Sn-9Zn-2.5 Bi-1.5In is 5 °C and 25 °C lower than Sn–Pb and Sn-0.3Ag-0.7Cu(SAC0307). To the best of the authors’ knowledge, this work was the first time to apply Sn–Zn solder alloy under actual production conditions on wave soldering, which was of great significance for the study of wave soldering of the same kind of solder alloy.

Low-temperature wave soldering can supported green manufacturing widely, offering a new path to achieve carbon emissions for many factories and also combat to international climate change.

There are many research papers on Sn–Zn alloys, but methods of achieving low-temperature wave soldering to meet IPC standards are infrequent. Especially the process control method that can be mass-produced is more challenging. In addition, the metal storage is very high and the cost is relatively low, which is of great help to provide enterprise competitiveness and can also support the development of green manufacturing, which has a good role in promoting the broader development of the Sn–Zn series.