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This study aims to examine competition between global professional service firms (GPSFs) and Chinese local audit firms (LAFs) over the past four decades, explaining the process and outcomes of this competition in relation to shifting economic policy priorities.

The authors analysed pertinent documents and media reports through the lens of strategic action field (SAF). The authors interpret the dynamics of the competition against the background of the shifting framing of Chinese economic policies.

The authors find that frame alignment with the state’s priorities in China enabled GPSFs and LAFs to secure stronger market positions relative to each other in different episodes of the Chinese policy landscape. The Chinese state’s marketisation reforms conditioned the outcome of the competition between GPSFs and LAFs. Initially, GPSFs gained access to the Chinese accounting field and achieved a strong market position by leveraging China’s “open-door” policy. This situation was reversed when China’s economic policy shifted to “going global” because Chinese LAFs pursued internationalisation framing thereby aligning with the state’s priority of internationalising the economy.

Using the lens of SAF, this study offers theorised insights into how transnational competition in the accounting field plays out in a non-Western state setting.

Research into older adults' use of social media remains limited. Driven by increasing digitalisation in China, the authors focus on Chinese older adults (aged 60–75)’ use of WeChat.

This study used a qualitative interpretive approach and interviewed Chinese older adults to uncover their social practices of WeChat use in everyday life.

By using social practice theory (SPT), the paper unfolds Chinese older adults' social practices of WeChat use in everyday life and reveals how they adopt and resist the drastic changes in Chinese society.

The study contributes to new understandings of SPT from technology use by emphasising the dynamic characteristics of its three elements. The authors synthesise both adoptions and resistance in SPT and highlight the importance of understanding three elements interdependently within specific contexts, which are conditioned by structure and agency.

Innovation resilience, which refers to firms’ ability to consistently innovate and recover from disruptions, has recently gained increasing attention. Digital transformation plays a crucial role in the innovation of manufacturing firms. This paper aims to investigate the impact mechanisms of manufacturing firms’ innovation resilience in the context of digital transformation.

Using panel data from Chinese A-share listed manufacturing firms spanning from 2017 to 2022 as an example, this research examines the impact of digital transformation on innovation resilience. It also tests the moderating effect of innovation network embeddedness and the mediation effect of absorptive capacity.

It is found that digital transformation can enhance the innovation resilience of manufacturing firms. Furthermore, the structural embeddedness and relational embeddedness of manufacturing firms within innovation networks moderate the relationship between digital transformation and innovation resilience. The absorptive capacity of manufacturing firms acts as a mediator in the relationship between digital transformation and innovation resilience.

This paper is one of the first studies that investigates the impact mechanisms of digital transformation on the innovation resilience of manufacturing firms based on network embeddedness theory and dynamic capability theory.

The manufacturing industry and the producer service industry have a high degree of industrial correlation, and their integration will cause changes in the complex industrial network topology, which is an important reason for the synergistic effect. This paper describes the topology of industrial systems using complex network theory; further, it discusses how to identify the criticality and importance of industrial nodes, and whether node characteristics cause synergistic effects.

Based on the input-output data of China in 2007, 2012 and 2017, this paper constructs the industrial complex network of 30 Chinese provinces and cities, and measures the regional network characteristics of the manufacturing industry. The fixed-effect panel regression model is adopted to test the influence of agglomeration degree and centrality on synergies, and its adjustment mechanism is explored.

The degree of network agglomeration in the manufacturing industry exerts a negative impact on the synergistic effect, while the centrality of the network exerts a significant promoting effect on the synergistic effect. The results of adjustment mechanism test show that enhancing the autonomous controllable ability of the regional industrial chain in the manufacturing industry can effectively reduce the effect of network characteristics on the synergistic effect.

Based on input-output technology, this paper constructs a complex industrial network model, however, only basic flow data are used. Considerable in-depth and detailed research on the economic and technological connections within the industry should be conducted in the future. The selection of the evaluation index of the importance of industrial nodes also needs to be further considered. For historical reasons, it is also difficult to obtain and process data when carrying out quantitative analysis; therefore, it is necessary to make further attempts from the data source and the expression form of evaluation indicators.

In a practical sense this has certain reference value for the formulation of manufacturing industrial policies the optimization of regional industrial layout and the improvement of the industrial development level. It is necessary to formulate targeted and specialized industrial development strategies according to the characteristics of the manufacturing industry appropriately regulate the autonomous controllable ability of the industrial chain and avoid to limit the development of industries which is in turn limited by regional resources. Industry competition and market congestion need to be reduced industry exchanges outside the region encouraged the industrial layout optimized and the construction of a modern industrial system accelerated.

The above research results hold certain reference importance for policy formulation related to the manufacturing industry, regional industrial layout optimization and industrial development level improvement. Targeted specialized industrial development strategies need to be formulated according to the characteristics of the manufacturing industry; the autonomous controllability of the industrial chain needs to be appropriately regulated; limitation of regional resources needs to be avoided as this restricts industrial development; and industry competition and market congestion need to be reduced. Agglomeration of production factors and optimization of resource allocation is an important part of a beneficial regional economic development strategy, and it is also an inevitable choice for industrialization to develop to a certain stage under the condition of a market economy. In alignment with the research conclusions, effective suggestions can be put forward for the current major industrial policies. In the process of promoting the development of the manufacturing industry, it is necessary for regional governments to carry out unified planning and guidance on the spatial layout of each manufacturing subsector. Regional governments need to effectively allocate inter-industry resources, better share economies of scale, constantly enhance the competitive advantages and competitiveness of development zones and new districts and promote the coordinated agglomeration and development of related industries with input industries. Industrial exchanges outside the region should be encouraged, the industrial layout should be optimized and the construction of a modern industrial system should be accelerated.

Complex network theory is introduced to study the industrial synergy effect. A complex industrial network of China's 30 regions is built and key network nodes are measured. Based on the dimensionality of the “industrial node – industrial chain – industrial complex network”, the research path of industrial complex networks is improved.

1. Explore the important role of sole actual controller in the innovation decision of the firm and the different effects of the ownership of sole actual controller on innovation; 2. Explore whether the role played by sole actual controllers varies in different types of firms; 3. Explore the important role of cooperative culture in the internal governance of firms and whether sole actual controller firms feel a rejection effect on cooperative culture.

The authors collect data on Shanghai and Shenzhen A-share listed companies from 2011 to 2021 to analyze the role of the sole actual controller on innovation investment, as well as the moderating effect of cooperative culture in corporate annual reports using natural language processing.

The authors find that sole actual controllers promote corporate innovation investment and that concentrated equity inhibits corporate innovation investment, while dispersed equity concentration promotes it. In addition, cooperative culture has a nonlinear moderating effect on the relationship between SACs and innovation.

On the one hand, this study focuses chiefly on the decision-making behavior of top managers, such as the SACs and shareholders, and does not account for the role of bottom-level employees or professional R&D teams in innovation. On the other hand, although this study discusses the moderating role of corporate cooperative culture, it is limited to internal cooperative culture; cooperative culture should also consider external cooperation, such as cooperation between companies or between companies and universities.

First, companies should actively implement the SAC model and scientifically select a truly compassionate and visionary SAC as the dominant person in the company. Second, the Chinese government needs to standardize the identification of actual controllers, who should not be a shareholder of the company. Third, policymakers should promote the reform of the mixed system of enterprises, optimize the shareholding structure of firms, make executives an important part of corporate governance. Fourth, cooperation culture is a good start, though firms should avoid letting it become a “double-edged sword” of the management mode of the SAC.

First, existing studies do not address the impact of SACs on innovation from the perspective of SACs, who have most influence the firm's decision-making. Focusing on the SAC's decision-making style has sufficient practical implications for future corporate innovation planning. This study used the natural language processing (NLP) module in ChatGPT to analyze the culture of cooperation in corporate annual reports. Currently, corporate culture is an obstacle to the study of corporate governance because of its obscurity and difficulty of quantification. The authors adopted a PSM (propensity score matching) approach to eliminate the endogeneity of the data, which makes the results more scientific.

This study aims to analyze the impact mechanism of typical environments in China's western mountainous areas on the durability of railway concrete and propose measures to improve durability.

With the continuous promotion of infrastructure construction, the focus of China's railway construction has gradually shifted to the western region. The four typical environments of large temperature differences, strong winds and dryness, high cold and low air pressure unique to the western mountainous areas of China have adverse effects on the durability of typical railway structure concrete (bridges, ballastless tracks and tunnels). This study identified the characteristics of four typical environments in the western mountainous areas of China through on-site research. The impact mechanism of the four typical environments on the durability of concrete in different structural parts of railways has been explored through theoretical analysis and experimental research; Finally, a strategy for improving the durability of railway concrete suitable for the western mountainous areas of China was proposed.

The daily temperature difference in the western mountainous areas of China is more than twice that of the plain region, which will lead to significant temperature deformation and stress in the multi-layered structure of railway ballastless tracks. It will result in cracking. The wind speed in the western plateau region is about 2.5 to 3 times that of the plain region, and the average annual rainfall is only 1/5 of that in the plain region. The drying effect on the surface of casting concrete will significantly accelerate its cracking process, leading to serious durability problems. The environmental temperature in the western mountainous areas of China is generally low, and there are more freeze-thaw cycles, which will increase the risk of freeze-thaw damage to railway concrete. The environmental air pressure in the western plateau region is only 60% of that in the plain region. The moisture inside the concrete is more likely to diffuse into the surrounding environment under the pressure difference, resulting in greater water loss and shrinkage deformation of the concrete in the plateau region. The above four issues will collectively lead to the rapid deterioration of concrete durability in the western plateau region. The corresponding durability improvement suggestions from theoretical research, new technology development and standard system was proposed in this paper.

The research can provide the mechanism of durability degradation of railway concrete in the western mountainous areas of China and corresponding improvement strategies.

The purpose of this study is to advance the understanding of digitalization–sustainability relationships in the digital age. Specifically, this study aims to test the link between Chinese digital firms’ adoption of digital technologies and green innovation. This study highlights the peculiarities of digital firms related to green innovation and how the adoption of digital technologies contributes to the sustainable development agenda.

This study empirically examines the impact of digital technologies on green innovation outcomes in publicly listed digital firms in China from 2010 to 2020. Using panel data from the China Stock Market and Accounting Research Database (CSMAR) and the Chinese Research Data Services Platform, the authors estimate regression models and find support for the hypotheses.

The authors find that the digitalization level of firms has a positive impact on corporate green innovation. In addition, this relationship is positively moderated by the level of internationalization in the firms. Moreover, the results of this study past the robustness and endogeneity checks.

This study provides novel insights into the green innovation of digital firms by analyzing the knowledge management capabilities of digital firms as well as the impact of the level of internationalization on knowledge acquisition and management (i.e. boundary conditions). Specifically, the findings of this study provide a new context to encourage study on green innovation. Moreover, this study enriches the literature on corporate digitalization and the factors influencing corporate green innovation.

The rapid development of digital reading has made it a mainstream reading method for the public, and scholars have conducted research on its effectiveness.The purpose of this study is to systematically summarize and generalize the factors that affect the effectiveness of digital reading in current practical research.

Retrieved the search results from the Web of Science database and the China National Knowledge Infrastructure database, collected the relevant literature in both Chinese and English on the effectiveness of digital reading, qualitatively coded the relevant literature, and conducted a systematic literature review analysis on the factors affecting the effectiveness of digital reading.

There are 37 factors that influence the effectiveness of digital reading, forming five factor themes, namely, the reading subject, reading environment, organizational support, technical support and reading text. The five influencing factor themes are further divided into three types of functional mechanisms, namely, driving, supportive and assurance mechanisms. Based on this, a research framework is proposed, providing a comprehensive approach for the research positioning of digital reading effectiveness.

A research framework is proposed, providing a comprehensive approach for the research positioning of digital reading effectiveness.

Drawing on the principal-agent theoretical perspective, we assert that sellers’ opportunism is acknowledged as an essential component that could determine the quality of the relationship between buyers (principals) and sellers (agents). The primary aim of this research is to investigate the influence of seller behavior vs outcome-based reputation and seller’s perceived freedom on opportunistic behavior in the Chinese e-commerce platform context.

The data collected from 436 e-commerce platform sellers were analyzed and interpreted using structural equation modeling.

The results indicate that both behavior-based and outcome-based reputations positively impact sellers’ perceived freedom but negatively impact their opportunism. Additionally, while perceived freedom of objectives reduces opportunism, freedom of action increases it. The study also highlights the significant moderating roles of prevention mechanisms and ethical ideology.

This study extends the principal-agent perspective by integrating the seller’s reputation as a potential source of preventing sellers from behaving opportunistically on e-commerce platforms.

The COVID-19 pandemic and the corresponding control measures have harmed the mental health of professionals working in the construction industry. Existing research has also indicated that demographic characteristics are leading variables causing differences in individual’s perceptions on mental health and psychosocial hazardous factors. Combining these, this research aims to compare the differences and similarities of the perceived mental health outcomes and psychosocial hazards among construction professionals with different demographic characteristics during the pandemic.

Using a questionnaire survey, data were collected from 531 construction professionals working in Chinese construction companies, which were analyzed quantitatively using mean score comparative analysis, Mann–Whitney U test and Kruskal–Wallis H test, as well as Spearman’s correlation analysis.

The results indicate that construction professionals with different ages, years of working experience and positions are exposed to different psychosocial hazards, resulting in different mental health conditions during the pandemic. Age and years of working experience are also strong predictors of the level of depression and anxiety experienced by construction professionals; that is, mental ill health tends to decrease with the increase of age and experience. Male department/unit heads, working in a company office environment for a private company and aged 31–40 years old with 11–20 years of working experience, tend to have the best mental health condition. In contrast, psychosocial hazards are more likely to produce the most serious impact on male site-based construction professionals working for a state-owned company, either with less than one year of working experience or in a senior management position.

Despite the significant contribution of the construction industry to the global economy, the differences and similarities of the mental health outcomes and psychosocial hazards among construction professionals with different demographic characteristics during the pandemic remain unknown. This research, therefore, reveals the mental health outcomes and psychosocial hazard impacts among different types of construction professionals during the pandemic. Specifically, this research unveils the important personal characteristics which are closely associated with poor mental health and the stronger impacts of psychosocial hazards on the mental health of construction professionals during the pandemic. The results are valuable for governments and construction companies to formulate targeted mental health intervention strategies during future public health emergencies.