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This study aims to examine the ability of Generative Pre-trained Transformer 4 (GPT-4), one of the most powerful large language models, to generate a literature review for peer-reviewed journal publications. The objective is to determine whether business scholars can rely on GPT-4’s assistance with literature reviews and how the nature of human–artificial intelligence (AI) interaction may affect the quality of the reviews generated by GPT-4.

A survey of 30 experienced researchers was conducted to assess the quality of the literature reviews generated by GPT-4 in comparison with a human-authored literature review published in a Social Science Citation Index (SSCI) journal. The data collected were then analyzed with analysis of variance to ascertain whether we may trust GPT-4’s assistance in writing literature reviews.

The statistical analysis reveals that when a highly structured approach being used, GPT-4 can generate a high-quality review comparable to that found in an SSCI journal publication. However, when a less structured approach is used, the generated review lacks comprehensive understating and critical analysis, and is unable to identify literature gaps for future research, although it performed well in adequate synthesis and quality writing. The findings suggest that we may trust GPT-4 to generate literature reviews that align with the publication standards of a peer-reviewed journal when using a structured approach to human–AI interaction.

The findings suggest that we may trust GPT-4 to generate literature reviews that align with the publication standards of a peer-reviewed journal when using a structured approach to human–AI interaction. Nonetheless, cautions should be taken due to the limitations of this study discussed in the text.

By breaking down the specific tasks of a literature review and using a quantitative rather than qualitative assessment method, this study provides robust and more objective findings about the ability of GPT-4 to assist us with a very important research task. The findings of this study should enhance our understanding of how GPT-4 may change our research endeavor and how we may take a full advantage of the advancement in AI technology in the future research.

There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.

This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.

Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.

The study is limited to 63 countries limiting the generalizability of the findings.

This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

Drawing on the frustration-aggression-displacement (FAD) hypothesis, this study investigates the link between supervisor incivility and workplace deviant behavior through the mediating pathways of supervisor-targeted aggression and emotional exhaustion. Additionally, it examines the moderating role of psychopathy in the relationships between supervisor incivility and supervisor-targeted aggression and supervisor incivility and emotional exhaustion.

Data were collected from hotel employees through a three-wave study, and variance-based partial least square structural equation modeling (VB-SEM) was employed to analyze the hypothesized associations.

Results indicate that supervisor-targeted aggression and emotional exhaustion mediate the relationships between supervisor incivility and workplace deviant behavior. However, psychopathy did not show any significant moderating effect.

The findings provide valuable insights for managers to develop effective strategies for reducing organizational incivility and deviant behaviors.

This study identifies two mediating mechanisms linking supervisor incivility to workplace deviant behavior and adds to the limited understanding of how supervisor incivility can lead to negative employee behaviors.

The acceptance and perception of people regarding 3D bioprinted meat are considered as primary concerns but have not been widely evaluated. This study aimed to determine how biospheric, altruistic, egoistic, ecological worldviews, awareness of consequences, social norms and personal norms affect the consumption intention of 3D bioprinted meat as a future food source.

The values-beliefs-norms theory grounded this study. An online survey was conducted with 600 valid respondents for analysis utilizing the structural equation modeling method.

It was found that the ecological worldview had the highest significance, and biospheric and egoistic values positively impacted individuals’ ecological worldview. The awareness of consequences and social norms was also seen to directly influence personal norms, leading to consumption intention. However, it was determined that altruistic values toward an ecological worldview had no significant effect, as an individual's moral values are not affected by other people's well-being.

This study was able to assess and discover the positive consumption intention among Filipinos, highlighting societal norms and pro-environmental behavior. The findings may help manufacturers market 3D bioprinted meat effectively and aid studies on environmentalism, social movements and consumer behavior, leading to acceptance of the development and proliferation of cultured meats.

There have been no studies on cultured meats such as 3D bioprinted meat in the Philippines. The current study was able to fully assess the pro-environmental behavior among Filipinos and intention for 3D bioprinted meat against the generic behavioral assessment among related studies. Comparison was presented based on the findings.

The COVID-19 pandemic disrupted existing business models, forcing managers in the manufacturing industry to look for new strategies that could help their firms bounce forward. The situation calls for a rethink, redesign, and development of new business models (BMs) using digital capabilities. Drawing from the dynamic capability theory, this paper investigates how digital transformation (DT) influences business model innovation (BMI) through technology orientation (TO). The paper further examined the moderating role of competitive intensity (CI) in the DT-TO link.

The model was tested using survey data from 208 senior managers in manufacturing firms in Ghana. SPSS 23 and structural equation modeling (SEM) were used for the analyses.

The results revealed that both DT and technology orientation directly influence all four dimensions of BMI. The result further showed that technology orientation indirectly mediates the relationship between DT and all four dimensions of BMI. The findings further showed that the DT-BMI link is amplified at varying levels of competitive intensity.

Although recent research has highlighted the pertinence of embracing DT to foster innovation, to the best of the authors’ knowledge, this study among the first few attempts to shed light on the role of DT for sensing, seizing, and (re) configuring firms’ resources to renovate manufacturing business models to stay competitive. In addition, to date, to the best of the authors’ knowledge, no study exists that has examined the conditions and mechanism through which optimal BMI can be achieved through DT. The paper offer practical guidance to managers of manufacturing firms by developing an actionable framework to effectively leverage digital transformation for business model innovation through enhanced technology orientation, offering clear guidelines for assessing and aligning organizational capabilities with digital strategies.

Higher education institutions play a pivotal role in addressing global challenges and cultivating responsible, sustainable practices among future leaders and professionals. However, some institutions emphasize actions without fully integrating the United Nations Sustainable Development Goals (SDGs) into their foundational documents. This study aims to actively examine the extent to which universities in both developed and developing countries incorporate SDGs into their foundational documents. The investigation assesses the presence and articulation of SDGs, representing a crucial step toward fostering a culture of sustainability within universities. This is essential for promoting environmentally responsible behavior, ethical leadership and social awareness among students and young scientists, benefiting both society and the planet.

The authors employed a descriptive-comparative research design, conducting content analysis to ascertain the integration of SDGs within foundational documents of universities in both developed and developing countries. The authors selected academic documents from 12 countries and established keywords for each SDG to identify references. Statistical analyses, which included frequency tables, along with qualitative analysis, highlighted the similarities and differences among the documents.

The analysis of universities’ foundational documents revealed significant insights into the integration of the SDGs. Notably, SDG 4 (Quality Education) emerged as the most frequently mentioned goal, appearing in a substantial 66.7% of the documents, while SDG 16 (Peace, Justice and Strong Institutions) followed closely at 50.8%. In contrast, SDG 14 (Life Below Water) and SDG 2 (Zero Hunger) received minimal attention and were notably missing in the documents. Furthermore, the research highlighted varying degrees of SDG integration in different types of documents, with strategic plans exhibiting a presence rate of 28%, while codes of ethics lagged behind at 11.3%. Qualitative analysis further revealed an intriguing dichotomy: universities in developed countries provided detailed insights into their SDG initiatives, while those in developing countries mentioned the goals without delving into specific actions.

These findings underscore the imperative for a more consistent and robust commitment to sustainability and ethical leadership within higher education institutions. This is particularly crucial for universities in developing nations, as it fosters environmentally responsible behavior and social awareness among students, faculty, staff and university leaders, benefiting both society and the planet.

This paper aims to contribute to understanding Brazilian fashion consumer behavior. The subsequent research question is formulated as follows: How are the consumers purchasing new clothes and disposing of used ones, and how is their awareness of sustainable fashion consumption and disposal of used clothes?

An online questionnaire was sent to nearly one thousand e-mails. A database was formed with 182 complete answers to 13 questions concerning consumer behavior toward sustainability, especially clothing acquisition, use and disposal. A multimethod approach was used to analyze the initial attributes, applying descriptive statistics, cluster analysis and data mining.

This survey obtained valuable answers from Brazilian fashion consumers grouped into four clusters. Age and yearly income were more critical in determining the clusters. Only four attributes were chosen by the algorithm to build the trees (age, annual income, yearly spending on clothes and how long the clothes are worn). The consumer's profile may help the fashion industry redirect investments in sustainability. The most critical factor leading to the sustainability of clothing fashion was the duration of the clothes. The study dealt with a limited sample size that was not representative of Brazil's broader population. Despite numerous attempts to seek responses through e-mail, the participant pool was predominantly composed of highly educated individuals.

This assessment of Brazilian consumer behavior toward sustainability and fashion presents essential knowledge to understand the relationships among variables affecting the purchase and discharge of clothes.

Effective inventory management is crucial for SMEs due to limited resources and higher risks like cash flow, storage space, and stockouts. Hence, the aim is to explore how technology and know-how can be integrated with inventory practices and impact operational performance.

The basis of the analysis was collecting papers from a wide range of databases, which included Scopus, Web of Science, and Google Scholar. In the first phase of the process, a search string with as many as nine related keywords was used to obtain 175 papers. It further filtered them based on their titles and abstracts to retain 95 papers that were included for thorough analysis.

The study introduced innovative methods of measuring inventory practices by exploring the impact of know-how. It is the first of its kind to identify and demonstrate how technical, technological, and behavioral know-how can influence inventory management practices and ultimately impact the performance of emerging SMEs. This study stands out for its comprehensive approach, which covers traditional and modern inventory management technologies in a single study.

The study provides valuable insights into the interplay between technical, technological, and behavioral know-how in inventory management practices and their effects on the performance of emerging SMEs in Industry 5.0 in the light of RBV theory.

The RBV theory and the Industry 5.0 paradigm are used in this study to explore how developing SMEs' inventory management practices influence their performance. This study investigates the effects of traditional and modern inventory management systems on business performance. Incorporating RBV theory with the Industry 5.0 framework investigates firm-specific resources and technological advances in the current industrial revolution. This unique technique advances the literature on inventory management and has industry implications.

This study sought to understand the physical, educational and operational needs faced by healthcare workers (HCWs) (including physicians, nurses and allied health workers) during the COVID-19 pandemic.

A descriptive cross-sectional design was undertaken. HCWs working in hospitals, health centers, testing and quarantine areas in the Kingdom of Bahrain were invited to complete the online survey questionnaire developed by authors containing three domains: physical, educational, and perceived knowledge, and operational needs.

A convenient sample (N = 627) of volunteered participants responded to the online survey. The biggest challenges that HCWs were exposed to are physical needs (experiencing dry hands, difficulty breathing while on a mask, feeling hot and sweaty, and less fluid and food intake) which were reported as the higher level, followed by operational needs (limited communication due to Personal Protective Equipment - PPE - use, longer working hours, and preparation time to get ready for duty). Other challenges pertained to education and knowledge (the presence of multiple sources of information confused them during the care practices). Females faced more challenges than males, and Bahraini HCWs handled challenges more than non-Bahrainis. A negative relationship was found between age and years of experience with the challenges of the HCWs.

During the COVID-19 pandemic, health systems face rapidly increasing demands. HCWs face several challenges while providing patient care, particularly physical needs. This study provides adequate data for healthcare administrators to maintain a safe working environment during pandemics.