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This study aims to identify the driving factors that influence blockchain technology adoption in the context of a supply chain (SC), considering three dimensions: technology, transactions and collaboration.

An integrative systematic literature review of previous studies was conducted. Using three main dimensions: technology, transactions and SC collaboration, supported by the unified theory of acceptance and use of technology, transaction cost economics (TCE) and concepts of SC collaboration, the authors categorized factors that contributed to blockchain technology in SC in the extant literature and proposed a theoretical model that covers these three dimensions.

The findings reveal that the information sharing category – related to the SC collaboration dimension – is the category with the greatest number of motivating factors for blockchain adoption in the SC context, followed by performance expectancy and behavioral uncertainty.

The review considers papers published until 2021 obtained from a specific database.

This study focuses on filling the research gap concerning technology adoption as it considers the interconnection formed by two organizations, interorganizational transactions and SC collaboration, using complementary theories to explain the phenomenon.

The substantial rise in tax evasion raises concerns about its adverse impact on the tax system’s integrity. This article aims to empirically investigate the factors affecting income tax evasion behavior among individuals in India’s National Capital Region (NCR).

A cross-sectional design was applied to gather primary data from (N = 548) taxpayers using a “self-administered survey questionnaire.” The hybrid “partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA)” approach was applied to analyze the data.

This research presents a comprehensive model that explains 53.4% of the variance in behavioral intention and accounts for 51.4% in the actual behavior of individuals who participate in income tax evasion. The outcomes show that high tax burden, corruption and complexity of the tax system significantly influence behavioral intention. On the contrary, digitalization and tax morale insignificantly influence behavioral intention. Notably, behavioral intention is significantly associated with the actual behavior of individuals engaging in income tax evasion.

The outcomes offer valuable implications for practitioners, including policymakers, governments and tax authorities, to effectively curb income tax evasion behavior and help them make informed decisions.

The innovative research model enhances prevailing knowledge by providing empirical insights into the effect of income tax evasion behavior among individuals in India. This study also contributes methodologically by combining PLS (linear) and fsQCA (nonlinear) techniques, demonstrating that both methodologies offer a deeper comprehension of the factors affecting individual behavior to engage in income tax evasion.

This article sheds light on the missing links concerning the study of using integrated enabling technologies toward sustainable and circular agriculture supply chains by examining the available literature and proposing future research possibilities.

The relevant literature was researched through online databases such as Scopus, Web of Science, Academic Search Premier, Emerald, IEEE Xplore, Science Direct, World Scientific Net and Springer-Link Journals, covering a period from 1999 to 2020. A systematic literature review based on 75 papers analyzed the integration of the concepts of enabling technologies, sustainability, circular economy and supply chain performance in agriculture supply chains.

It was identified that enabling technologies and agriculture supply chains alone have been explored further than integrated enabling technologies, sustainability, circular economy, supply chain performance and agriculture supply chains. Enabling technologies and agriculture supply chains' main findings are: enabling technologies have been studied to improve food safety, food quality and traceability in agriculture supply chains. The main results regarding integrated enabling technologies, sustainability, circular economy, supply chain performance and agriculture supply chains are: Internet of Things and information communication technology play an important role in addressing food security, traceability and food quality, which help achieve sustainable development goals.

This review study provides 13 research questions to underpin future trends regarding integrated technologies' application in agriculture supply chains for circular and sustainable growth.

This study aims to investigate the connection between the circular economy and sustainable operations management to identify the challenges and opportunities in platform organizations. The study looks at how the stated circular economy strategies (Reduce, Reuse, Repair, Refurbish, Repurpose and Recycle) are integrated across different industries, emphasizing how they align with the e-business model. The research evaluates their contribution to achieving Sustainable Development Goal 12, which focuses on responsible consumption and production.

A literature review has analyzed CE frameworks, business models and the role of sustainable operations management practices. This study utilized secondary data analysis of platform organizations and insights from case studies to identify patterns, strategies and outcomes. The study also involved practical examinations within organizations, specifically focusing on innovative start-ups.

The analysis uses the 6R framework (Reduce, Reuse, Repair, Refurbish, Repurpose and Recycle) to uncover valuable insights into organizational practices and highlight the role of platform organizations in promoting and achieving circular economy objectives. The research findings focus on the central importance of data regulation and governance while showcasing sustainable business practices through platform organizations.

This research is significant as it connects circular economy with platform organizations’ business models, emphasizing data regulation, resource efficiency, waste reduction and aligning business practices with Sustainable Development Goal 12.

The primary purpose of the research is to examine the impact of financial socialisation (FS) on the financial well-being (FWB) of unskilled internal migrant labourers, particularly focusing on the intervening roles of financial knowledge (FK) and financial behaviour (FB).

Using a cross-sectional research design, primary data from 269 unskilled internal migrant labourers were collected, applying the purposive sampling method. Using the data, the direct and mediated effects are examined through a three-path mediation model with structural equation modelling (SEM).

Direct relationship analysis of FS on FWB exhibits an insignificant relationship, and FK also does not mediate the relationship; instead, FB acts as a potent mediator in both relationships.

The study enriches existing literature as it contributes to understanding the FWB of internal migrant labour, highlighting the pivotal role of FS and FB. Further, it provides insights for policymakers to enhance FWB through targeted interventions and inclusive policies, promoting social inclusion, economic empowerment and inclusive development.

Despite the significant economic role of unskilled internal migrant labours, studies have not focused on their FWB. Hence, the study delves into their FWB through FS directly as well as indirectly using a three-path mediation model for achieving sustainable development.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2024-0044

Blockchain technology (BCT) has emerged as a powerful tool for enhancing transparency and trust. However, the relationship between the benefits of BCT and agri-food supply chain performance (AFSCperf) remains underexplored. Therefore, the current study investigates the influence of BCT on AFSCperf and sustainability issues.

Through a comprehensive literature review, various benefits of BCT are identified. Subsequently, a research framework is proposed based on data collected from questionnaire surveys and personal visits to professionals in the agri-food industry. The proposed framework is validated using partial least square structural equation modelling (PLS-SEM).

The findings reveal that BCT positively impacts AFSCperf by improving traceability, transparency, food safety and quality, immutability and trust. Additionally, BCT adoption enhances stakeholder collaboration, provides a decentralised network, improves data accessibility and yields a better return on investment, resulting in the overall improvement in AFSCperf and socio-economic sustainability.

This study offers valuable practical insights for practitioners and academicians, establishing empirical links between the benefits of BCT and AFSCperf and providing a deeper understanding of BCT adoption.

Stakeholders, managers, policymakers and technology providers can leverage these findings to optimise the benefits of BCT in enhancing AFSCperf. Moreover, it utilises rigorous theoretical and empirical approaches, drawing on a multidisciplinary perspective encompassing food operations and supply chain literature, public policy, information technology, strategy, organisational theory and sustainability.

This paper analyzes the dynamics of agency costs in family firms through a systematic literature review, focusing on the interplay of governance mechanisms, institutional contexts and socioemotional wealth.

A systematic literature review of 91 articles published between 2010 and 2024 was made. The data was sourced from the Web of Science and Scopus databases using a search strategy emphasizing agency theory, family enterprises and emerging economies. Quantitative analysis identified key themes, influential authors and emerging trends, while qualitative synthesis provided deeper insights into governance practices and agency dynamics.

The study highlights the dual nature of family ownership as both a stabilizing force and a source of agency conflicts. While concentrated ownership aligns family and firm interests, it can lead to principal–principal conflicts, such as earnings management and minority shareholder expropriation, particularly in weak institutional contexts. Governance mechanisms, including board independence, external directors and professional management, are critical for mitigating agency costs but are often constrained by socioemotional wealth considerations.

The findings underscore the pivotal role of institutional environments in shaping governance practices and the performance of family firms. The study offers actionable insights for family business leaders, policymakers and practitioners.

This research explores the relationships between financial awareness and investor satisfaction about retirement planning, particularly in the Indian context. We developed a conceptual model involving double moderation effects of post-retirement objectives and external factors influencing investor satisfaction.

A carefully crafted survey instrument was designed to collect data from the 480 employees working in six administrative departments in the northern part of India. After checking the measurement properties of the survey instrument through the Lisrel package of structural equation modeling, the hypotheses were tested using Hayes PROCESS macros.

The results indicate that financial awareness is positively related to (1) investor satisfaction and (2) investment purpose; investment purpose is positively related to investor satisfaction; post-retirement objectives moderate the relationship between financial awareness and investment purpose; external factors moderate the moderated relationship between financial awareness and post-retirement objectives (first moderator) and investor satisfaction mediated through investment purpose.

The outcomes of this study have important implications for the employees embarking on making decisions concerning their retirement. The conceptual model provides a simple framework explaining how financial awareness and investor satisfaction are affected by the post-retirement objectives of individuals. This study highlights the importance of considering the effect of external factors influencing financial decisions.

The three-way interactions in this exploratory research contribute to the growing literature on behavioral finance, particularly concerning retirement planning involving pension.

This study presents the impact of Economic Policy Uncertainty (EPU)-induced Trade Supply Chain Vulnerability (TSCV) on the Small and Medium-Sized Enterprises (SMEs) in India by leveraging the World Bank Enterprise Survey data for 2014 and 2022. Applying econometric techniques, it examines firm size’ influence on productivity and trade participation, providing insights for enhancing SME resilience and trade participation amid uncertainty.

The econometric techniques focus on export participation, along with variables such as total exports, firm size, productivity, and capital intensity. It addresses crucial factors such as the direct import of intermediate goods and foreign ownership. Utilizing the Cobb-Douglas production function, the study estimates Total Factor Productivity, mitigating endogeneity and multicollinearity through a two-stage process. Besides, the study uses a case study of North Indian SMEs engaged in manufacturing activities and their adoption of mitigation strategies to combat unprecedented EPU.

Results reveal that EPU-induced TSCV reduces exports, impacting employment and firm size. Increased productivity, driven by technological adoption, correlates with improved export performance. The study highlights the negative impact of TSCV on trade participation, particularly for smaller Indian firms. Moreover, SMEs implement cost-based, supplier-based, and inventory-based strategies more than technology-based and risk-based strategies.

Policy recommendations include promoting increased imports and inward foreign direct investment to enhance small firms’ trade integration during economic uncertainty. Tailored support for smaller firms, considering their limited capacity, is crucial. Encouraging small firms to engage in international trade and adopting diverse SC mitigation strategies associated with policy uncertainty are vital considerations.

This study explores the impact of EPU-induced TSCV on Indian SMEs’ trade dynamics, offering nuanced insights for policymakers to enhance SME resilience amid uncertainty. The econometric analysis unveils patterns in export behavior, productivity, and factors influencing trade participation during economic uncertainty.