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Recent accounting research using data envelopment analysis (DEA) measures firm performance using accounting measures from annual reports, which are readily available from electronic databases (e.g. Demerjian et al., 2013; Schwab, 2022). This approach differs from conventional DEA studies that analyse productivity and use internal data about physical quantities of production inputs and outputs. Using accounting measures instead of physical measures presents challenges as accounting measures aggregate physical quantities using unknown but fluctuating prices. This raises the issue of what these DEA models measure. This study aims to examine how price variability influences DEA results when measuring firm performance and identifies implications for future accounting research.

This study uses a Cobb–Douglas function to simulate physical data for input and output quantities, which are then priced to form accounting measures that incorporate different levels of price variability. These simulated accounting data are used to estimate DEA results. The results using physical data and accounting data are compared to identify the impact of increasing levels of price variation and sample size on the comparability of DEA results.

The study confirms the theoretical argument that accounting measures can be used in DEA to measure productivity when prices are identical across a sample of firms. Moreover, where price variability is low, large samples can also reliably estimate productivity when using accounting measures. This measure of productivity fundamentally underpins financial performance and provides a new dimension of firm performance that can be measured by accounting measures. However, where price variability is high, DEA using accounting measures cannot estimate productivity and can only be used for benchmarking financial performance. In this case, DEA provides an alternative measure for financial performance, which incorporates multiple dimensions and can extend traditional financial analysis approaches by providing a more comprehensive measure.

Despite calls for investigation (Camanho et al., 2024; Färe et al., 2017; Zelenyuk, 2020), evidence has been scarce regarding the impact of price variability when using accounting measures in DEA. Understanding this impact is key to understanding the nature of DEA results produced using accounting measures, as this can affect the interpretation and use of those results. This study is the first to focus on the impact of price variability on accounting measures within DEA and suggests new avenues for accounting research using this performance measurement method.

Purpose: This chapter will look closely at CSR in its first section. The necessity of striking a balance between company aims and CSR goals will be covered next. The significance of CSR in the travel and tourism industry will also be discussed. Lastly, a thorough discussion of how CSR may be used as a tactical move to guarantee sustainability and market competitiveness will round off the chapter.

Methodology/study design/approach: This chapter benefits from the wide range of secondary data sources that are cited as well as the inclusion of important industry reports and assessments.

Findings: Incorporating CSR into the tourism industry is not just a moral duty but also a critical strategic move toward attaining sustainability and maximizing corporate effectiveness. In light of the ever-changing global landscape that is marked by social inequality, environmental concerns, and issues related to cultural preservation, the future course that tourism-related businesses will follow is increasingly being determined by CSR.

Originality/value: The paradigm presented in this chapter offers a fresh and systematic perspective on CSR as a strategic instrument for attaining sustainability in the travel and tourist industry.

Considering the influence of corporate social responsibility (CSR) drivers in corporate behavior and, ultimately, in business and society relationships, this study aims to investigate the CSR drivers in Nepal.

The study employs an exploratory qualitative research design. Data were collected through semi-structured interviews with 22 executives and managers of listed companies in Nepal. A reflexive thematic analysis approach was used to analyze the data.

Strategic imperatives, coercive factors and moral considerations characterize the major drivers of firms’ CSR practices in Nepal. Specifically, a firm’s reputation, publicity, legal requirements, enlightened shared values and cultural tradition are the main drivers of CSR. Strategic imperatives are the main drivers of CSR for banking and financial institutions, whereas external institutional pressures are the main drivers for other sectors.

Managers can make institutional arrangements for CSR to fulfill their strategic needs and better respond to formal (e.g. legal requirements) and informal (e.g. cultural tradition) institutional factors. Policymakers can incorporate fiscal-economic instruments, such as CSR awards, in CSR-related legal provisions to simultaneously fulfill the strategic needs of the business and social goals of the government.

This study uncovers vivid CSR drivers in a distinct socioeconomic context of Nepal. Likewise, this is perhaps the first research regarding the drivers of CSR, exploring the views from different managerial levels and covering diverse industry sectors in the least developed country contexts like Nepal.

Organizational transformation and widescale upgradation of working conditions have resulted in disrupted work–life balance and employee health. In this era of drastic change interventions taking place, there is an urgent need to balance organizational changes simultaneously with forces of continuity. It is essential to consider these forces of continuity with respect to employees’ well-being.

This research employs an integrated approach, which consists of two distinct stages. In the first stage, the relevant forces of continuity are identified, validated and ranked with reference to employees’ subjective well-being. In the second stage, TISM-derived criterion weights are utilized to obtain the final ranking of these forces.

This paper has identified six forces of continuity operating in the information technology (IT) sector and constructed a unique IRP model. Findings advocate that preserving organizational culture and following performance standards were at the upper levels and were found to be the most significant forces influencing employees’ well-being.

The established framework for continuity forces among IT professionals offers a potential solution to the challenges encountered by organizations in mitigating the adverse change effects on the employees. This framework offers a means to boost their performance by improving organizational effectiveness through the enhancement of strategic change management.

This is one of the pioneering studies providing a breakthrough in applying the multi-criteria decision-making techniques in organizational behavior and human resource management. As per our awareness, this is the first study incorporating the IRP-TISM technique to recognize and prioritize the forces of continuity for Indian IT professionals.

This study aims to explore whether social entrepreneurial self-efficacy (SESE) mediates the empathetic concern (EC)–social entrepreneurial intentions (SEIs) relationship. In addition, drawing on institutional theory, the authors propose that the EC–SESE–SEI relationship is contingent upon perceptions of cultural support (PCS) towards social entrepreneurship in a society.

Data from 232 Taiwanese business and management undergraduates were used to test the proposed relationships.

SESE was found to mediate the relationship between EC and SEI. However, cultural support towards social entrepreneurship in society had a negative moderating effect on the EC–SESE–SEI relationship, suggesting that the EC–SESE–SEI relationship was stronger under conditions of low, rather than high PCS.

This paper provides further insights into not only the link between EC and SEI but also the conditions under which EC is translated into SEI. It also enhances the recent limited knowledge about how context and cultural attitudes and values towards social entrepreneurship shapes SEI.

Entrepreneurial exit research has overlooked the unique context of exits at retirement age when an exit marks the end of an entrepreneurial career (i.e. retirement). To better understand retirement exit decisions and transitions, this study introduces the concept of work ability (i.e. an individual’s ability to meet work demands) into the entrepreneurial exit literature and, based on role theory, hypothesises its effect and interaction with general life satisfaction in explaining the entrepreneurial exits to retirement. The study clarifies the dynamics between the voluntary and non-voluntary aspects behind exit to retirement.

The authors use mixed-effects ordinal logistic regression with four-wave panel data on 198 Finnish small business entrepreneurs who intend to retire to test hypotheses on the relationship between work ability, general life satisfaction and entrepreneurial exit to retirement.

The study provides partial support for the hypothesis that work ability negatively impacts entrepreneurial exit to retirement and strong support for the idea that this effect is affected by general life satisfaction. Entrepreneurs who experience higher life satisfaction are likely to retire on their own terms, whereas those less satisfied continue working until declining work ability forces them to retire.

The study contributes to the entrepreneurial exit literature by showing how the exit dynamics unfold in the unique context of entrepreneurial exit to retirement. The theoretical discussion opens up the potential psychological mechanisms behind such dynamics.

The European Union (EU) and European companies are striving for net-zero carbon targets by 2050 and are therefore focused on urgent decarbonization efforts. Manufacturing contributes to 20% of European carbon emissions, although the primary challenge lies in supply chain (SC) emissions, which highlights the field's need to transform. Amid the dissonance between public and private net-zero commitments and persistent carbon emissions, uncertainties surround the development of net-zero carbon supply chains (NZCSCs). This paper aims to address this lack of knowledge by presenting an exploration of the development of NZCSCs within the EU through 2050.

Using a real-time Delphi methodology and tool from durvey.org, this study involves a multiphase panel discussion process with 67 SC and sustainability experts. Twelve prospective theses for NZCSC development in the EU were formulated through desk research, interviews and an expert workshop. The panel assessed these theses in terms of impact, desirability and anticipated occurrence year and provided justification for their evaluations.

The study identifies three clusters that influence NZCSC development, comprising 68 implications that scholars, managers and policymakers should consider during this transition.

This study contributes to the available information regarding NZCSCs by offering insights from a multilevel perspective into the influences on NZCSC development in the EU's manufacturing sector.

This paper explores the application of blockchain technology in the public cultural sector, where adoption remains limited despite its potential. The study identifies major use case scenarios and empirical examples of blockchain adoption in public sector cultural services through a scoping literature review.

A scoping literature review was conducted to map research and conceptual approaches to blockchain technology in the public cultural sector, focusing on key use cases emerging and empirical examples.

The review reveals that while blockchain has the potential to enhance public cultural services, its adoption is still in its early stages. Identified use cases include tokenization of cultural assets, digital rights management and decentralized funding models. Empirical examples in the public cultural sector are sparse, and the impact of the technology remains largely theoretical.

The study is limited by the scarcity of empirical data on blockchain adoption in public cultural services. Future research should focus on in-depth case studies and empirical analyses to understand the practical implications of blockchain in this sector.

Public sector organizations offering cultural services may use these insights to guide blockchain adoption and implementation decisions.

Blockchain adoption in public cultural services has the potential to democratize access, enhance transparency and foster community engagement, contributing to a more inclusive and participatory cultural ecosystem.

This paper contributes to the emerging discourse on blockchain in the public sector, focusing on the often-overlooked cultural services. It highlights the benefits and challenges of blockchain adoption in this sector, providing insights for future research and policy decisions.

Video game streaming (VGS) is emerging as an extremely popular, highly interactive, inordinately subscribed and very dynamic form of digital media. Incorporated environmental elements, gratifications and user pre-existing attitudes in VGS, this paper presents the development of an extended model of uses and gratification theory (EUGT) for predicting users' behavior in novel technological context.

The proposed model was empirically tested in VGS context due to its popularity, interactivity and relevance. Data collected from 308 VGS users and structural equation modeling (SEM) was employed to assess the hypotheses. Multi-model comparison technique was used to assess the explanatory power of EUGT.

The findings confirmed three significant types elements in determining VGS viewers' engagement, including gratifications (e.g. involvement), environmental cues (e.g. medium appeal) and user predispositions (e.g. pre-existing attitudes). The results revealed that emerging technologies provide potential opportunities for new motives and gratifications, and highlighted the significant of pre-existing attitudes as a mediator in the gratification-uses link.

This study is one of its kind in tackling the criticism on UGT of considering media users too rational or active. The study achieved this objective by considering environmental impacts on user behavior which is largely ignored in recent UGT studies. Also, by incorporating users pre-existing attitudes into UGT framework, this study conceptualized and empirically verified the higher explanatory power of EUGT through a novel multi-modal approach in VGS. Compared to other rival models, EUGS provides a more robust explanation of users' behavior. The findings contribute to the literature of UGT, VGS and users' engagement.

Social media communities contain like-minded members who disclose opinions about various topics that are important to them. These communities often function as echo chambers, filter bubbles or separate spaces for users to share conforming opinions and discredit others deliberately. In extreme cases, they build their alternative reality with limited information that can lead to real-world action, as seen in the storming of the capitol. Therefore, we need to better understand the mechanisms of opinion disclosure in such communities.

We base our research on the spiral of silence theory to understand both trait-based and state-based fear of isolation as the mechanism that prevents opposing opinions in three scenarios focusing on topics dominating the mainstream US media landscape at that time: immigration, presidential election and COVID-19. We recruited 164 participants from an online research platform and analyzed the data using structural equation modeling.

Our results reveal empirical evidence that state-based fear of isolation prompts community members to express agreement and support for the community’s opinion, regardless of their views. We show that hot-button issues impose an even greater danger of establishing an environment in online communities that becomes an echo chamber of filter bubbles.

The spiral of silence theory provides a fine-grained understanding of the concept of fear of isolation, which was either used as a trait or as a state. Furthermore, we go beyond the initial hypotheses of the spiral of silence and show that within online communities, members stay silent and start to argue against their own opinions.