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This study aims to explore the dress practices of American (US) consumers who wear Halloween fashion products to extend theories related to dress and appearance.

A qualitative, exploratory study using an online survey with open-ended and close-ended questions. Data were analyzed using qualitative content analysis.

Sixty-two survey responses were analyzed using qualitative content analysis. The results provided insight into social norms for wearing holiday fashion products and that consumer perceptions of the ideal timing for wearing Halloween fashion products may vary based on individuals’ enthusiasm for Halloween. Rather than the social and physical setting, timing restricted or increased the level at which wearers could express their enthusiasm for Halloween. Earlier in the year, respondents felt their freedom of expression was restricted, driving them to wear subtle Halloween fashion products. As Halloween day approached, respondents experienced more freedom in expressing their enthusiasm for the holiday by wearing clothing and accessories more explicitly related to Halloween.

This study extends theory relating to dress and appearance as it acknowledges timing as an element of social context in which identities are established through appearance.

Retailers may consider selling Halloween fashion items that are small and/or less Halloween-specific, “spooky”, gothic earlier in the year.

This study is original in that it explores the timing in which consumers use holiday fashion products. Except for investigating consumer perceptions regarding the timing of retail promotions, researchers have seldom investigated timing as a consideration in constructing an individuals’ identity and appearance.

This study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a post-conflict setting. It applies Rogers’ diffusion of innovation theory to understand adoption challenges.

A cross-sectional survey collected data from 133 accounting faculty members across Yemeni universities. Partial least squares structural equation modeling (PLS-SEM) was used to test a multilevel model incorporating faculty characteristics, institutional factors and practical barriers as predictors of perceived IFRS coverage.

The results demonstrate that faculty characteristics positively affect perceived IFRS coverage, while practical barriers negatively impact both institutional factors and perceived coverage. Contrary to expectations, institutional factors did not significantly influence perceived IFRS coverage. A multigroup analysis revealed differences between professional certificate holders and non-certificate holders in their perceptions of IFRS adoption factors.

The findings highlight the need for a comprehensive approach to IFRS integration in accounting education. Policymakers and universities should focus on faculty development initiatives, address practical obstacles and create a supportive institutional environment to enable successful IFRS assimilation. The study also suggests a potential role for audit firms and regulatory bodies in supporting IFRS integration.

This study provides a contextualized application of the diffusion of innovation theory to understand IFRS integration dynamics in a post-conflict developing economy. It offers valuable insights into the complex interplay of individual, institutional and contextual factors shaping IFRS adoption in accounting curricula, particularly in challenging environments.

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

The purpose of this study is to provide a holistic understanding of the factors that either promote or hinder the adoption of artificial intelligence (AI) in supply chain management (SCM) and operations management (OM). By segmenting the AI lifecycle and examining the interactions between critical success factors and critical failure factors, this study aims to offer predictive insights that can help in proactively managing these factors, ultimately reducing the risk of failure, and facilitating a smoother transition into AI-enabled SCM and OM.

This study develops a knowledge graph model of the AI lifecycle, divided into pre-development, deployment and post-development stages. The methodology combines a comprehensive literature review for ontology extraction and expert surveys to establish relationships among ontologies. Using exploratory factor analysis, composite reliability and average variance extracted ensures the validity of constructed dimensions. Pearson correlation analysis is applied to quantify the strength and significance of relationships between entities, providing metrics for labeling the edges in the resource description framework.

This study identifies 11 dimensions critical for AI integration in SCM and OM: (1) setting clear goals and standards; (2) ensuring accountable AI with leadership-driven strategies; (3) activating leadership to bridge expertise gaps; (4) gaining a competitive edge through expert partnerships and advanced IT infrastructure; (5) improving data quality through customer demand; (6) overcoming AI resistance via awareness of benefits; (7) linking domain knowledge to infrastructure robustness; (8) enhancing stakeholder engagement through effective communication; (9) strengthening AI robustness and change management via training and governance; (10) using key performance indicators-driven reviews for AI performance management; (11) ensuring AI accountability and copyright integrity through governance.

This study enhances decision-making by developing a knowledge graph model that segments the AI lifecycle into pre-development, deployment and post-development stages, introducing a novel approach in SCM and OM research. By incorporating a predictive element that uses knowledge graphs to anticipate outcomes from interactions between ontologies. These insights assist practitioners in making informed decisions about AI use, improving the overall quality of decisions in managing AI integration and ensuring a smoother transition into AI-enabled SCM and OM.

This study aims to explore the challenges in post-implementing the Outcome-Based Budgeting (OBB) model in budgetary practices in Malaysian Government agencies, in the context of government official’s perspective.

A qualitative methodology by collecting data from eight budget experts within federal government agencies through semi-structured interviews was used. Purposive sampling was used to select informants based on their relevant experiences and roles in the OBB model and associated budgetary processes. Data analysis involved thematic analysis using ATLAS.ti software, with member checking to enhance credibility.

Sustainability, innovation characteristics, organisational dynamics, individual capabilities and social context are identified as critical factors influencing the successful post-implementation of the OBB model in Malaysian federal government agencies. Organisational dynamics, encompassing policy control and Budget Review Officers role, as well as social factors, such as the presence of an OBB champion and broader buy-in, significantly impact the model’s effectiveness. These findings underscore the complex interplay of factors shaping the post-implementation phase of OBB in the Malaysian budgetary context.

This study is constrained by its qualitative methodology and focus on the Federal Government of Malaysia, limiting the generalisability of findings. Future research using quantitative or mixed methods, expanded to include other government entities and comparative analysis across government levels is recommended to enhance understanding of OBB implementation challenges.

This research contributes to the existing body of knowledge on Performance-based budgeting (PBB) implementation, particularly in developing countries. By identifying critical success factors and barriers, it offers valuable insights for policymakers and practitioners seeking to improve public financial management. The study’s focus on Malaysia’s OBB experience provides timely and relevant information for addressing challenges in budgetary practices. Additionally, the research offers practical guidance for organisations navigating change management and building capacity for PBB implementation.

The study’s originality lies in its focus on the post-implementation challenges of the OBB within Malaysian Government agencies, which are largely under-studied. By using the Diffusion of Innovation theory, the study systematically investigates the interplay of sustainability, innovation characteristics, organisational dynamics, individual capabilities and social context in shaping OBB outcomes. Identifying sustainability and organisational dynamics as critical success factors contributes to the ongoing discourse on public sector budgeting reforms, particularly in developing country contexts.

The Quality Assurance Agency (QAA) for Higher Education in the UK focuses on maintaining, enhancing and standardising the quality of higher education. Of significant impact are the development of subject benchmark statements (SBS) by the QAA, which describe the type and content of study along with the academic standards expected of graduates in specific disciplines. Prior to 2022, the QAA did not have a SBS to which higher education policing programmes could be directly aligned.

Over 12-months, a SBS advisory group with representatives from higher education across England, Scotland, Wales and Northern Ireland, The College of Policing, QAA, Police Federation of England and Wales and policing, worked in partnership to harness their collective professional experience and knowledge to create the first UK SBS for policing. Post publication of the SBS, permission was sought and granted from both the College of Policing and QAA for members of the advisory group to reflect in an article on their experiences of collaborating and working in partnership to achieve the SBS.

There is great importance of creating a shared vision and mutual trust, developed through open facilitated discussions, with representatives championing their cause and developing a collaborative and partnership approach to completing the SBS.

A collaborative and partnership approach is essential in developing and recognising the academic discipline of policing. This necessarily requires the joint development of initiatives, one of which is the coming together of higher education institutions, PSRBs and practitioner groups to collaborate and design QAA benchmark statements.

The SBS advisory group has further driven forward the emergence of policing as a recognised academic discipline to benefit multiple stakeholders.

The SBS for policing is the first across the UK. The authors experiences can be used to assist others in their developments of similar subject specific benchmarking or academic quality standards.

The objective of this research is to examine the accelerated adoption mechanisms of emerging technologies in information systems. Its goal is to comprehend the drivers behind the prompt assimilation of technology trends such as TikTok, ChatGPT, mobile payment schemes, cryptocurrency and VR.

The study follows the systematic literature review methodology (using the PRISMA protocol to guide the selection of scholarly materials from Google Scholar, Scopus and Springer). Specifically, the research draws on identified literature on the adoption trajectories of technologies (ChatGPT, TikTok, cryptocurrency, mobile payment systems, and virtual reality) to systematically assess pertinent insights, and draws on theoretical lenses of Disruptive Innovation Theory to reach interpretations.

The study indicates that the prompt assimilation of technology is shaped by several variables such as user-centered design, network effects, content powered through algorithms, viral trends, ease-of-use and accessibility features, engagement levels and retention rates.

The selection of specific platforms may limit the generalizability of findings.

The emergence of new technologies is causing a shift in societal behaviors and norms, which has significant social implications. While platforms such as TikTok offer opportunities for community-building, there are concerns regarding digital divide and privacy issues that need to be addressed. So understanding the impact of these changes becomes vital for achieving fairness in access and making technology's potential transformation practicalized effectively.

This research enhances the current body of literature by presenting a thorough examination of the non-linear patterns involved in adopting advanced technologies. By combining knowledge from numerous fields, this study delivers an integrated comprehension regarding what factors prompt swift adoption.

This study aims to provide an integrated review of the literature on the diffusion, adoption and implementation of multicapital accounting (MCA) innovations.

The paper analyzes a sample of 68 articles collected from 21 peer-reviewed journals. An integrated model of the diffusion, adoption and implementation of MCA innovations is developed and used to frame data collection, content analysis and the critical synthesis of findings.

The involvement of various key actors, including academics, regulatory agencies, non-governmental organizations (NGOs) and businesses, is crucial in the diffusion of MCA innovations as they provide resources, promote legitimacy and drive the adoption process through regulation, advocacy, tool design and capacity building. The adoption of MCA innovations is significantly influenced by their perceived relative advantage, compatibility, complexity, observability and trialability. Organizations may adopt MCA innovations due to rational motives, regulatory requirements or to gain legitimacy by imitating peers. Larger firms with better financial performance and strong corporate sustainability responsibility (CSR) practices are more likely to adopt MCA innovations due to greater resources and exposure to stakeholder pressures. The implementation of MCA innovations often proceeds incrementally, requiring alignment with organizational routines, top management support and consistent use. Successful integration into organizational practices necessitates a culture that values sustainability alongside financial metrics.

This study provides several practical and societal implications. For practitioners, understanding the key drivers of adoption, such as perceived advantages and compatibility with existing organizational processes, can help in designing and implementing more effective MCA strategies. For instance, companies can benefit from training programs and workshops to reduce perceived complexity and enhance trialability. Additionally, regulatory bodies can create supportive policies and incentives to encourage voluntary adoption and improve compliance rates. On a societal level, the broader adoption of MCA innovations can lead to more comprehensive and transparent reporting of both financial and non-financial performance, which in turn enhances stakeholder trust and engagement. This transparency can drive societal benefits by promoting greater accountability and encouraging sustainable business practices.

On a societal level, the broader adoption of MCA innovations can lead to more comprehensive and transparent reporting of both financial and nonfinancial performance, which in turn enhances stakeholder trust and engagement. This transparency can drive societal benefits by promoting greater accountability and encouraging sustainable business practices.

This paper contributes to the emerging research on MCA by offering a systematic review that integrates various perspectives on the diffusion, adoption and implementation of MCA innovations. It provides a nuanced understanding of the dynamics influencing MCA practices and suggests avenues for future research.

This paper examines how U.S. consumer intentions to adopt hemp vary across product types using the theory of planned behavior (TPB).

Data were collected via an online survey of U.S. residents in 2022 (n = 1,948). Two-step structural equation modeling is used to examine how TPB constructs and background factors influence intent to use five different hemp-based products: cannabidiol (CBD), clothing, food, personal care products, and pet products. Data are analyzed using R.

Positive attitudes towards all categories of hemp-based products increase the probability of adoption, while subjective norm and perceived behavioral control have limited and varied significant influence across product models. Age has a consistent significant and negative influence on adoption.

Findings highlight consumer segmentation and marketing opportunities, inform hemp stakeholder decision-making, and provide directions for future research. Given the absence of explanatory power of SN and PBC on most product models and the diversity of products and nuanced U.S. hemp policy, future research could investigate expanded iterations of TPB. Using revealed behavior could also highlight potential intention-behavior gaps and offer more robust insights for hemp stakeholders.

Findings contribute to a limited body of information on markets and consumer demand for hemp in the U.S.

This study identifies key challenges to adopting smart real estate (SRE) technologies and offers insights and recommendations to enhance decision-making for stakeholders, including buyers and property investors.

To achieve the aim of the study, a rigorous research approach was employed, conducting an in-depth analysis of 41 academic papers utilising PRISMA guidelines and checklists. The chosen methodology also applies a PEST (Political, Economic, Social and Technological) framework to identify factors influencing technology adoption in the real estate sector.

The study uncovers critical challenges to adopting smart real estate technologies, such as regulatory ambiguity, high implementation costs, and societal resistance. PEST analysis reveals that unclear standards and guidelines, coupled with the high financial burden of technology implementation, are significant obstacles. Socially, resistance to change and difficulties in integrating new technologies are prevalent. The study also underscores the potential of artificial intelligence (AI) for predictive analytics and blockchain for secure transactions and records, though their adoption is currently hindered by inadequate infrastructure and regulatory challenges. These findings underscore the need for strategic interventions to address these challenges and facilitate the effective integration of advanced technologies in the real estate sector, thereby enhancing industry innovation and competitiveness.

The study offers insights for real estate stakeholders to embrace technology effectively, with a conceptual framework contributing to industry advancements.

The study’s key contribution is offering real estate stakeholders execution tactics and recommendations to navigate challenges and utilise technology, thereby driving industry innovation and enhancing competitiveness.