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The circular economy (CE) has become increasingly popular in recent years due to its potential in combining the economic growth positively with businesses, society and the environment simultaneously. The purpose of this review is to provide a concise summary of the existing literature regarding how CE strategies can help mitigate climate change.

A comprehensive review of extant literature is undertaken on the topic of CE and climate change. Six sectors are explored in this chapter; although these sectors are different, but still, they are interdependent and are not completely separate.

Thorough study of literature reveals that the energy, transport and manufacturing sectors have the greatest potential for reducing greenhouse gas emissions, while the waste and building sector have a moderate potential for savings. The agriculture sector, on the other hand, is predicted to have the lowest potential for savings.

This chapter provides implications for achieving a sustainable future in terms of economic growth, social harmony and environment conditions by developing efficient and affordable methods to achieve the goal of CE.

This chapter is a unique endeavour to explore the intricate relationship between CE and climate change. Although both concepts have been explored individually by various studies, but our study is one of the few attempts made to emphasise the crucial role of CE to mitigate the climate change.

This paper investigates the impact of International Financial Reporting Standards (IFRS) adoption and domestic investor protection on the relationship between United States (US) cross-listing and earnings management.

The paper applies ordinary least squares (OLS) regression analyses to a matched sample of cross-listed and non-cross-listed firms from 2000 to 2018, covering 38 countries.

We find that US cross-listed firms have lower real earnings management. The results also show that real earnings management is lower for US cross-listed firms that adopt IFRS and from high domestic investor protection countries. Our results further show that real earnings management is higher when cross-listed firms use Level 1 American Depository Receipts (ADRs) to cross-list but adopting IFRS and high domestic investor protection help reduce real earnings management. Using the SEC’s Rule 12h-6 as a quasi-natural experiment, we document that post-12h-6 Rule, firms in high domestic investor protection countries experience a reduction in both accruals and real earnings management. However, the result is the opposite in countries with low investor protection.

Our findings have implications for regulators and policymakers on the impact of ADR levels and Rule 12h-6 on earnings management.

This study aims to identify the challenges in ensuring data quality in the process of identifying metadata of resources in the institutional academic repositories (IARs) of research universities in Türkiye.

In this study, data were collected through semistructured interviews using a qualitative methodology. A total of 18 authorized personnel responsible for IAR systems at research universities in Türkiye were interviewed via telephone and online methods, as well as in person. The interviews covered technical, administrative and organizational aspects of information source identification and control processes, as well as demographic data of the interviewees. Based on the responses, 2 main themes, 16 subthemes and 39 codes were developed. Audio and video recordings from the interviews were analyzed, and frequency tables were created to present the findings by themes, subthemes and codes.

This study explores the challenges in identifying information resources within IARs at Turkish research universities, focusing on metadata quality from the user experience perspective. The findings reveal that the primary issue in ensuring metadata quality is the need for training. Other key challenges include software issues, lack of audit and control mechanisms, negative user attitudes, insufficient staff, limited knowledge and awareness of data management processes, absence of national-level standards and inadequate formal workflow procedures and metadata policies. These factors collectively hinder effective metadata management in research universities’ IAR systems.

The results of this study have theoretical and practical implications for similar studies addressing the problems of metadata identification in IARs. The study provides insight into the current state of IARs by addressing metadata identification issues regarding the completeness, consistency and accuracy of resources in IARs in the system. Therefore, it focuses on metadata identification problems in Türkiye, encourages in-depth research on the topic and provides some suggestions for future research.

This study aims to examine the value relevance of accounting information among African banks following the adoption of International Financial Reporting Standard 9-Financial Instruments (IFRS 9), the latest regulatory standard on financial instruments.

Using the price regression and return regression models, we test the informativeness of earnings, equity book values and earnings change post-IFRS 9 adoption.

We find evidence that IFRS 9 adoption enhances the informativeness of earnings. However, equity book values were more value-relevant under the previous IAS 39 regime. These findings remain robust to different model specifications. Further analysis reveals that IFRS 9 adoption has no informational value in an environment of low regulatory and enforcement quality, highlighting the crucial role of institutional structures in ensuring consistent application of the standard across jurisdictions.

Our findings support the notion that stronger regulatory oversight enhances the value relevance of IFRS 9 adoption. Thus, emerging countries such as Sub-Saharan African countries usually characterized by low regulatory enforcement could leverage optimal benefits from the adoption of high-quality standards such as IFRS 9 by prioritizing the strengthening of regulatory frameworks that effectively monitor IFRS compliance to enhance trust and market discipline in the financial markets. The findings are largely consistent with other non-African studies and imply consistent application of the standard is imperative to derive the intended benefits of the standard regardless of the geographical region of implementation.

To the best of our knowledge, this paper is the first empirical study to provide evidence on the value relevance of reported financial information under IFRS 9 in emerging markets, particularly Africa which is significantly under-represented in IFRS studies despite its unique context. By focusing on the unique African setting unlike previous studies, our paper builds upon previous research and extends our understanding of the economic outcomes of IFRS adoption in an emerging market. Moreso, the study is a response to the call by Awuye and Taylor (2024) whose systematic literature review on IFRS 9 adoption unveiled the paucity of research in emerging markets like Africa.

After the changes in its privacy policies, WhatsApp has faced serious backlash from its users, with opinions and posts suggesting boycotts and a shift toward alternative applications becoming prominent. However, research on this reaction after the policy change might create in usage practices is quite limited. This study aims to investigate user decision-making in the dynamic landscape of mobile technologies, focusing on the factors influencing users’ choices between continuing with their current platform and migrating to alternatives.

Using migration theory and the push–pull mooring (PPM) model, the research identifies push factors (institutional privacy concerns), pull factors (relative privacy protection) and mooring factors (switching costs and exhaustion) as collectively shaping WhatsApp usage continuity.

Notably, the research highlights that institutional privacy concerns surprisingly do not significantly impact users’ intentions to persist with WhatsApp. Conversely, the relative privacy protection of an alternative platform emerges as a significant pull factor, influencing users’ intentions. Switching costs, particularly replacement and evaluation costs, exert a robust mooring effect, hindering migration and contributing to switching exhaustion. Results suggest that heightened exhaustion further strengthens the intention to persist with the current platform.

This research contributes to the literature by presenting findings that resonate with traditional migration approaches, offering a nuanced perspective on users’ decision-making processes. It delves into the impact of exhaustion on users’ intentions to continue using a platform, as well as the aftermath of policy changes, shedding light on switching dynamics and privacy concerns in reactive processes.

As economies have reopened after the COVID-19 pandemic, resumption of pre-pandemic normalcy in work has not been uniform. For each worker and leader, an essential question is whether the world of work has changed irreversibly, or if prior careers and business models can be resumed. A philosophical inquiry into theories of the world of work provides a framing that separates everyday changes from systems changes.

A metatheoretical approach to world theories from 1942 is revisited. Attention is drawn to systems of knowledge along the dimensions of analytic-deductive treatments, and dispersive-integrative treatments. Socio-Technical Systems relate to Organicism, and Socio-Ecological Systems relate to Contextualism. Reworking a processual philosophy, an alternative World Hypothesis is proposed.

(Con)texturalism-dyadicism reframes causal texture theory as (1) rhythmic pacing; (2) dyadic diachrony; and (3) transformative reifying. New insights into the effects with the onset and passing of the pandemic disruption are gained.

Updating systems theories of socio-technical and socio-ecological perspectives invokes a post-colonial constructivist philosophy that appreciates roots in American pragmatism, ecological anthropology, and Chinese philosophy of science. The emphasis of systems rhythms prioritizes a processual orientation, compatible with a yinyang material-immaterial onto-epistemology.

As the world recovers from the disruptions of the COVID-19 pandemic, the changed nature of work is only one of many aspects that been altered. Systems perspectives both of parts inside an organization (i.e. socio-technical individuals in groups) and wholes alongside other wholes (i.e. socio-ecological groups co-responding with their (con)textures) are not independent, but interrelated. Disruption of work systems may result in only incremental adaptation for some, with transformative shifts in world theory for others. Recognizing that organizations change from within, persistent pathologies may be diagnosed.

Systems theories of work from the 1960s were based on pragmatism from the 1940s. The metatheoretical contextualism of Stephen C. Pepper is complemented by a 21st century constructivist philosophy that is post-colonial and non-anthropocentric. Reifying organizational systems theories for audiences founded on a Western philosophy of science requires extended explanations bridging over to a non-Western (i.e. Classical Chinese) lineage.

This paper aims to investigate whether female directors of companies are more likely to appoint audit firms (AFs) with women in high-level positions adopting monitoring, reputation and homophily theories.

The paper uses ordinary least square to test the hypotheses using a unique hand-collected data set obtained from various sources. To mitigate potential endogeneity and selection bias issues, system generalized method of moments (GMM) and Heckman two-stage procedures are used. Additionally, alternative independent and dependent variables are created to strengthen the validity of main results.

The findings show that female directors are more likely to appoint AFs with women in high-level positions. Non-independent female directors, compared to independent ones, are particularly inclined to do so. These results are supported by further analyses using system GMM, Heckman two-stage procedures and alternative variables.

This study examines how female directors influence companies’ choices of AFs with women in high-level positions. It introduces unique audit firm governance proxies and variables specific to developing countries. The study also controls for various corporate governance, company and audit firm characteristics.

This research aims to investigate the interaction between artificial intelligence (AI) capability, big data capabilities, sustainability design and organizational effectiveness in the context of the furniture industry. It aims to explore how investments in AI and big data technologies can spur sustainability-focused innovation and ultimately increase corporate performance.

Based on data collected from businesses operating in the furniture industry, this research uses a quantitative approach to analyze the relationships between independent variables (AI capability and big data features), mediating variable (sustainability design) and dependent variable (organizational effectiveness). The structural equation modeling (SEM) technique was used to test the proposed theoretical model and hypotheses. The SmartPLS program was used for analysis.

Analysis results show a significant positive relationship between AI capability, big data capabilities, sustainability design and organizational effectiveness in the furniture industry. Moreover, sustainability design demonstrates its important role in translating technological advances into tangible performance results by mediating the relationship between AI capability, big data capabilities and organizational effectiveness.

Although this research contributes valuable insights, it also has limitations. It would not be appropriate to make a general assessment of the generalizability of the findings due to the focus on the furniture industry and the fact that the data of the research were collected from furniture-producing companies in Istanbul. Future research could explore additional industries and incorporate qualitative methods to provide a deeper understanding of the underlying mechanisms driving the observed relationships.

The findings offer valuable insights to industry practitioners seeking to leverage the potential of AI and big data technologies to increase sustainable organizational effectiveness. Practical implications include strategic recommendations for integrating sustainability principles into organizational strategies, leveraging data-driven decision-making processes and encouraging innovation through technological investments.

The originality of this research lies in its comprehensive examination of the intertwined dynamics between AI capability, big data capabilities, sustainability design and organizational effectiveness, especially in the context of the furniture industry. By combining knowledge from multiple disciplines, this research offers a new perspective on the strategic implications of technological innovation for sustainable business practices.

This study aimed to develop a moderated mediation model to explain the relationship between artificial intelligence (AI) awareness and counterproductive work behavior, turnover intention. In this model, the authors assumed that interpersonal conflict mediates and that perceived organizational support and competitive psychological climate moderates the relationship between AI awareness and counterproductive work behavior, turnover intention.

An empirical study based on a sample of 1,129 Vietnamese employees at some enterprises of 6 fields with the highest level of AI application. Structural equation modelling analysis was used for hypothesis testing.

Analysis of the data demonstrates that AI awareness has a relationship with counterproductive behavior, interpersonal conflict and turnover intention. At the same time, the research results also confirm that interpersonal conflict affects counterproductive behavior and turnover intention. Moreover, interpersonal conflict mediates the effect of AI awareness on counterproductive behavior and turnover intention, and the moderating roles of perceived organizational support and competitive psychological climate has been confirmed.

Sample data was only collected at a few Vietnamese enterprises in 6 fields with the highest level of application which are e-commerce, transportation and logistics, education, real estate, finance and agriculture, which may be limiting generalizability of research results. Future studies could include data from enterprises in different sectors or focus on a specific sector.

The authors offer several significant implications to reduce counterproductive work behavior and turnover intention in enterprises, such as by paying attention that the penetration and spread of AI or other smart technologies is inevitable in the future, ensuring make sure support from organization is available for the employees and creating a working environment of integrity and honesty in all situations based on trust, respect and fairness.

The study developed and verified a moderated mediated model on the relationship between AI awareness and counterproductive work behavior, turnover intention. The authors confirmed the mediating role of interpersonal conflict and the moderating role of perceived organizational support and competitive psychological climate in the relationship among AI awareness and counterproductive work behavior, turnover intention.

This study examines how sustainable production values (e.g. environmental protection and animal welfare) and self-oriented product values (e.g. food safety, health benefit, superior taste, perceived availability, perceived high cost, and social norms) are evaluated by consumers and how these values influence willingness to pay (WTP) for imported Australian organic beef in three countries.

Online surveys were conducted in China (N = 1,303), the UK (N = 1,057), and Vietnam (N = 760) to measure the importance of sustainable production values and self-oriented product values for WTP for imported Australian organic beef using the contingent valuation method.

The findings highlight significant differences in participants’ assessment of these values and how these values influenced WTP between the three countries. Although sustainable production values were generally appreciated, they were considered less important in consumers’ purchasing decisions of organic beef than self-oriented product values.

The findings can help the meat industry effectively communicate with consumers to promote organic meat consumption. Though highlighting the sustainable attributes of organic meat is important, consumers’ self-oriented needs should be met first and foremost. Such communication must also consider the context of the targeted markets.

By examining the effects of sustainable production values and self-oriented product values on consumers’ purchasing decisions of organic beef, this study provides novel insights into how these values differently influence consumers’ purchasing decisions across diverse cultural contexts.