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This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

The main purpose of this study is to analyze the heat transfer phenomena in a dynamically bulging enclosure filled with Cu-water nanofluid. This study examines the convective heat transfer process induced by a bulging area considered a heat source, with the enclosure's side walls having a low temperature and top and bottom walls being treated as adiabatic. Various factors, such as the Rayleigh number (Ra), nanoparticle volume fraction, Darcy effects, Hartmann number (Ha) and effects of magnetic inclination, are analyzed for their impact on the flow behavior and temperature distribution.

The finite element method (FEM) is employed for simulating variations in flow and temperature after validating the results. Solving the non-linear partial differential equations while incorporating the modified Darcy number (10⁻³ ≤ Da ≤ 10⁻¹), Ra (10³ ≤ Ra ≤ 10⁵) and Ha (0 ≤ Ha ≤ 100) as the dimensionless operational parameters.

This study demonstrates that in enclosures with dynamically positioned bulges filled with Cu-water nanofluid, heat transfer is significantly influenced by the bulge location and nanoparticle volume fraction, which alter flow and heat patterns. The varying impact of magnetic fields on heat transfer depends on the Rayleigh and Has.

The geometry configurations employed in this research have broad applications in various engineering disciplines, including heat exchangers, energy storage, biomedical systems and food processing.

This research provides insights into how different shapes of the heated bulging area impact the hydromagnetic convection of Cu-water nanofluid flow in a dynamically bulging-shaped porous system, encompassing curved surfaces and various multi-physical conditions.

This study addresses the question of whether Islamic epistemology and ethics advance the understanding and promotion of sustainable development (SD) in the field of Islamic management, economics and finance (IMEF). This study also aims to understand how contemporary ethical theories explain and harmonise Islamic ethics in the context of SD.

This study adopts the PRISMA protocol and conducts a systematic literature review of 62 articles published from 2015 to 2023 to provide answers to four research questions. The selected publications were taken from the Web of Science, Scopus and Google Scholar databases, using the purposive sampling technique, and taking into account the selection criteria of quality, relevance and timeliness of the publications.

Four key findings emerged from the review. Firstly, Islamic epistemology and ethics, drawn from the Qur’an and Hadith, guide practices toward SD. Secondly, Islamic epistemology and ethics promote SD through various initiatives, including ethical behaviour, environmental stewardship, social responsibility, Islamic banking and financing ethics and Islamic social financing principles among others. Third, contemporary ethical theories such as virtue ethics, intentionalism, consequentialism and deontological ethics enrich the application of Islamic ethical foundations in the context of SD. Finally, the theoretical connection between Islamic epistemology, ethics and SD lies in their alignment toward promoting ethical behaviour, social responsibility and holistic ecosystem well-being.

The insights provided by this review offer practical implications for researchers, policymakers and practitioners in IMEF. The insights also underscore the importance of integrating Islamic ethical principles into SD initiatives and policy frameworks.

This novel study offers unique perspectives by integrating contemporary ethical theories with Islamic ethics and epistemology to justify SD in ways that are both theoretically and practically significant. In addition, six novel propositions are suggested for future research in IMEF.

Neurotechnologies such as brain-computer interfaces (BCIs) are rapidly moving out of laboratories and onto frontline employees' (FLEs) heads. BCIs offer thought-controlled device operation and real-time adjustment of work tasks based on employees’ mental states, balancing the potential for optimal well-being with the risk of exploitative employee treatment. Despite its profound implications, a considerable gap exists in understanding how BCIs affect FLEs. This article’s purpose is to investigate BCIs’ impact on FLEs’ well-being.

This article uses a conceptual approach to synthesize interdisciplinary research from service marketing, neurotechnology and well-being.

This article highlights the expected impact from BCIs on the work environment and conceptualizes what BCIs entail for the service sector and the different BCI types that may be discerned. Second, a conceptual framework is introduced to explicate BCIs’ impact on FLEs’ well-being, identifying two mediating factors (i.e. BCI as a stressor versus BCI as a resource) and three categories of moderating factors that influence this relationship. Third, this article identifies areas for future research on this important topic.

Service firms can benefit from integrating BCIs to enhance efficiency and foster a healthy work environment. This article provides managers with an overview of BCI technology and key implementation considerations.

This article pioneers a systematic examination of BCIs as workplace technology, investigating their influence on FLEs’ well-being.

Since the advent of Industry 4.0, there has been a growing research interest in developing the Green Lean Six Sigma concept in the direction of achieving sustainable development, primarily aligned with Goal 12 of the agenda. Given that the concept is still in its early stages of exploration and requires further development through empirical validation, opportunities exist for innovative research. Yet, difficulties arise in adopting this green initiative due to an inadequate understanding of its strategic practices. Thus, this study aims to establish strategic practices facilitating its adoption in the Industry 4.0 era and develop a validated multi-item scale to measure the practices.

A three-phase methodological approach is designed to perform the techniques of exploratory and confirmatory analyses in the manufacturing context. To be a sound study, engineers have been involved since they play a pivotal role in the realm of manufacturing; however, the existing research on engineers' viewpoints on this subject is limited, emphasizing the need for further investigation.

Upon validation of the ultimate fallouts, the analyses demonstrated a confirmatory model with eighteen scales determining five practices: strategic integrity, human resource management, technologies and tools, eco-production, and eco-networks. The findings further revealed robust correlations among these core practices within the model.

The contribution of this study entails depicting and discussing a measurement model for future research since there is currently no empirically validated model available to measure this multidimensional green initiative.

The purpose of this investigation is to examine how the adaption of digital supply chain management (DSCM) practices affects the efficiency of factories and sustainable production. The research consists of eight constructs which, respectively, inspired eight hypotheses.

The emergence of DSCM practices has significant importance for sustainable production and enhances overall firm performance.

The smart PLS-SEM approach allowed us to examine the data from 450 factories in Côte d'Ivoire. The results indicated that research hypotheses are highly significant and exhibit a strong correlation with DSCM for firm performance and competitiveness. The outcomes underscore the significance of DSCM strategies in achieving competitive advantage, enhancing firm performance and promoting sustainable production within the manufacturing sector.

This study is useful for policymakers, industrialists and the government of Côte d’Ivoire.

The purpose of this study is to investigate the simultaneous effects of normal wall transpiration, stretching strength parameter, velocity slip and nanoparticles on the flow of a ternary hybrid nanofluid through an elastic surface. The goal is to understand the behavior of the flow field, temperature distribution, skin friction and temperature gradient under these conditions, and to explore the existence and nature of solutions under varying parameter values.

The analysis involves expressing the flow field, power-law temperature field, skin friction and temperature gradient in closed-form formulas. The study examines both stretching and shrinking surfaces, distinguishing between unique and dual solutions. The methodology includes deriving exact solutions for exponential and algebraic temperature and temperature rate formulas analytically by deriving the system of governing equations into ordinary differential equations.

The study reveals that for a stretching sheet, the solution is unique, whereas dual solutions are observed for a shrinking surface. Special solutions are provided for various parametric values, showing the behavior of the exponential and algebraic temperature and temperature rate, with a focus on identifying turning points that demarcate the existence and non-existence of single or multiple solutions. The solutions are represented through graphs and tables to facilitate a comprehensive qualitative analysis. The research identifies turning points that determine the presence or absence of single or multiple solutions, uncovering multiple solutions for different parameter sets. These findings are displayed graphically and in tabular form, highlighting the complex interplay between the parameters and the resulting flow behavior.

This analysis contributes to the field by providing new insights into the multiple solution phenomena in ternary hybrid nanofluid flows, particularly under the combined effects of normal wall transpiration, stretching strength, velocity slip and nanoparticle presence. The identification of turning points and the exact solutions for various temperature profiles are of significant value, offering a deeper understanding of the factors influencing the flow and thermal characteristics in such systems. The study’s findings have potential applications in optimizing fluid flow in engineering systems where such conditions are prevalent.

This paper examines the nexus between input credit access, farm performance and food nutrition in Ghana.

Using a random sample of 239 smallholder rice farmers, we utilized the endogenous switching regression model to address the self-selection issue and estimate the impact of input credit access on farm performance and food nutrition and further analyze the heterogenous impacts.

The results show that socioeconomic (age, education, sex, off-farm activity and farm size), institutional (extension contact and farmer-based organizations) characteristics and location variable significantly influence the decision to access input credit. After adjusting for both observed and unobserved factors, our findings reveal that access to input credit significantly improves rice yield, net profit and food nutrition of smallholder rice farmers in Ghana. Furthermore, results reveal that the effects of input credit access on rice yield, net profit and food nutrition are heterogeneous and subject to farmers’ propensity to access input credit. Specifically, we find that those with a higher inclination to access input credit experience larger positive impacts, indicating a positive selection process.

Access to agricultural input credit is essential for the adoption of modern and climate-smart technologies in agricultural production. However, the persistent lack of access to input credit hampers agricultural productivity and constrains investment in farm input resources in Sub-Saharan Africa. Our study calls for proper targeting of input credit interventions to incentivize the uptake of farm input credit such as improved seeds and fertilizers to improve overall crop production and achieve food security.

The study utilized rigorous econometric methods to analyze the impact of input credit access on smallholder rice farmers' farm performance and food nutrition in Ghana. The findings provide valuable guidance for policymakers and future research on agricultural development in Ghana.

This study aims to analyze and clarify the influence of knowledge-oriented leadership (KOL) on radical and incremental innovation via the mediating role of knowledge sharing (KS). This study also explores the relationship between KS and two aspects of innovation capability by examining the moderating role of market turbulence.

The research model was tested using a structural equation modeling design based on survey data collected from 335 participants in 132 manufacturing and service firms in Vietnam.

The findings revealed that KOL serves as a key precursor to foster radical and incremental innovation directly or indirectly through KS processes. In addition, it highlights the moderating role of market turbulence in strengthening the impact of KS activities on two forms of innovation capability.

By highlighting the important role KOL practice for stimulating KS behaviors, this paper provides a valuable understanding and novel approach for firms to improve radical and incremental. The research findings support the idea that market turbulence significantly contributes to increasing the effects of KS on innovation capability.

This study contributes to bridging research gaps in the the literature and advances the insights of how KOL directly and indirectly fosters innovation capability via the mediating role of KS processes under the market turbulence.

This study aims to explore how financial factors affect both conventional and Islamic stock market indices of G7 countries from July 27, 2015, to February 29, 2024.

It examines local factors like CDS, exchange rates and bond yields, along with global ones such as USCDS, VIX, OVX and MSCI, using the innovative MM-QR method to identify any asymmetric effects on stock market returns during bull, bear and normal market phases.

The findings suggest that CDS has a more pronounced negative impact on the conventional index compared to the Islamic index. While 10-year bond yields generally have a positive influence on both indices, except during bullish phases in Islamic markets. Exchange rates tend to negatively correlate with stock returns in both markets, except for a specific quarter in conventional markets. USCDS has a positive relationship with both conventional and Islamic indexes. The MSCI World Index has a significant positive effect on both markets, while VIX negatively affects the conventional market but tends to be positive in Islamic markets during bear and normal market conditions. OVX indicates that adverse news from the global oil market negatively impacts both conventional and Islamic stock markets.

Previous research has overlooked the comparative analysis, focusing solely on either Islamic or conventional equities. Therefore, the study initiates by analyzing how changes in financial factors affect Islamic equity returns within the G7 nations, with a parallel investigation into whether these effects align with those observed in conventional equity markets.