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This study aims to analyze the multicultural consumers’ perceptions multicultural consumers’ perceptions of their experience after participating in online cocreation actions in the fashion industry and the behavioral consequences of that experience.

This research was conducted in Spain and the UK, with 800 active online cocreators, leading to a proposal of a comprehensive model of the cocreation experience and its effects on satisfaction and engagement with the brand and the intention to continue cocreating using a multi-group covariance structural equation model.

All the proposed hypotheses were confirmed. Cocreation activities influence the cocreation experience, which, in turn, generates a positive effect on the behavioral responses of individuals in terms of satisfaction, engagement and future intentions to continue participating in the brand’s cocreation activities. The cocreation patterns are similar in both countries, leading to a comparable behavioral model across different cultural contexts. The findings conclude with relevant recommendations on how brands can improve their globalization strategies.

The practical utility for a fashion retailer arises from acknowledging the different dimensions of the cocreation experience as mechanisms to develop strategies that foster customer participation, thus enhancing satisfaction, brand engagement and advocacy. The results also advocate for the proposition of similar actions across different markets, given the homogeneity of behaviors, likely through global platforms that facilitate participation from different markets toward the creation of global communities.

The significant contribution of this research lies in the detailed proposal for measuring the cocreation experience and its integration into a comprehensive model of the impact of cocreation on classic behavioral variables. Furthermore, the differential analysis across two countries provides the added value of a multicultural evaluation of the phenomenon.

Using annual mortality rates at the provincial level for men and women, we construct a Gini index to estimate changes in regional health inequalities since 1860 in Spain. We find a long steady decline in health inequality across provinces from 1860 until today, interrupted by World War I and the Spanish Civil War. Over the 40 years of Franco's rule, health inequality stopped its downward trend and rose. Today, regional differences across provinces are at their lowest historical levels.

The authors mobilise stewardship theory, which delves into trust and collaboration dynamics, advocating for long-term gains through actions beneficial to the broader community. Used as a fundamental framework to conceptualise the model, stewardship theory enhances the understanding of the effect of purchasing social responsibility (PSR) practices to foster innovativeness and performance through the supply chain (SC). This study aims to examine the relationship between PSR, SC innovativeness (SC-INNO) and SC operational performance (SCOP). In addition, the moderating effect of sustainability labels on these relationships will be studied.

Based on survey data from 177 organisations analysed through partial least square structural equation modelling, the results suggest that PSR has a positive and significant effect on SC-INNO and SCOP. In addition, SC-INNO plays a partial mediation role since the direct effect between PSR and SCOP is validated. Furthermore, the moderating effects of holding a sustainability label and industry type about PSR and SCOP are supported.

The results indicate a significant positive influence of PSR on both SC-INNO and operational performance. SC-INNO is found to partially mediate the PSR–SCOP relationship. Moreover, sustainability labels and industry type significantly moderate the effects of PSR on SCOP.

The findings extend stewardship theory into the sustainable purchasing and supply management field by providing empirical support for PSR as a reflection of stewardship behaviours by fostering innovation and performance throughout the SC.

This study examined the mediation-moderation role of innovation and market dynamism in the association between total quality management (TQM) practices and the performance of small and medium-scale enterprises' (SMEs') performance with empirical evidence from sub-Saharan Africa.

Using a questionnaire, the research model developed was tested with responses from 203 owners and managers of SMEs in Ghana. The analyses were done using Statistical Package for the Social Sciences (SPSS) and Smart Partial Least Squares Structural Equation Modeling (PLS-SEM).

The innovation initiatives partially and fully mediated the relationship between TQM practices and the performance of SMEs. Also, the indirect effect of TQM practices of SMEs on performance through innovation initiatives was negatively moderated by market dynamism.

The study contributes to the TQM literature by validating the indirect and direct relationship between TQM practices and performance in the context of SMEs in a developing region.

This paper presents a novel understanding of the relationship between TQM and SMEs in developing regions of the world. The paper serves as a guide for SME owners and managers to improve the performance of their organizations through TQM practices.

Responding to the lack of research on work engagement and burnout of professionals in the communication industries, this work’s main objective is to evaluate the effect of psychosocial working conditions (meaningful work, trust and recognition) on work engagement and burnout. Additionally, the mediating role of employee voice is tested.

The study takes a quantitative approach. A sample of 3,386 European workers in the communication industries was taken from the 2021 European Working Conditions Survey. The measurement of the main concepts is based on the variables available in the database above. The hypotheses were tested using the partial least squares method.

The results reveal that all psychosocial working conditions (meaningful work, trust and recognition) contribute to promoting work engagement and reducing burnout. Furthermore, employee voice is a mediator of the relationship between psychosocial working conditions, work engagement and burnout, although the presence of employee voice reduces the robustness of those relationships.

These results present relevant practical implications for managing workers in the communication industries, namely some clues to promote positive employee outcomes through the management of psychosocial working conditions.

This study examines the underexplored topic of work engagement and burnout in professionals in the communication industries as well as the relevance of psychological working conditions and employee voice to those outcomes. Furthermore, this study provides insightful information that is particularly useful to the European setting, where cultural aspects and working conditions may vary greatly from those in other parts of the world.

A structured questionnaire was used in this study, which clarifies demographic, attitudinal and driver factors that influence their interest in environmental sustainability. The target population sampled in the study is predominantly teachers. They are aware of their influence in society but accept the necessity of expanding it beyond this professional group.

This research analyses the attitudes, barriers and prospects of 154 Saudi women in Riyadh, who are mostly educators, aged between 18 and 58, in Saudi Arabia towards implementing environmental sustainability.

The analysis delves into the role that higher education (76.0% with a bachelor’s, 22.0% with a master’s or doctoral degree) plays in environmental consciousness. Correlation results suggest that there is a significant connection between active engagement and personal barriers, benefits for future generations and perceived demand for improved environmental education. The study indicates diverging opinions on different aspects and a lack of interest in collaboration. The results of the correlation analysis support relationships between women’s contributions to environmental sustainability and policy changes, which also suggest the need for subtle interpretations. There are also priorities like increasing the scope of involvement, improving policymakers' understanding of factors affecting women’s participation and developing holistic initiatives that address roles in greater detail.

This study’s distinctive contribution resides in its correlation analysis, which uncovers associations between women’s contributions, policy changes and the requirement for subtle interpretations. This underscores the importance of comprehensive initiatives and increased participation.

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

This paper aims to examine how bank stress tests affect bank tax planning.

The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning, including bank-specific measures and measures of tax avoidance, tax aggressiveness, and effective tax planning from recent literature. Our regression discontinuity and difference-in-differences regression analyses include bank and year fixed-effects and lagged bank characteristics to control for potential endogeneity.

This study finds that stress tests have the unintended consequences of intensifying tax planning and increasing tax avoidance. Stress-test banks increase tax avoidance by accelerating charge-offs, net interest, and non-interest expenses. However, this increase in tax planning is not optimally maximized, leading to lower effective tax planning compared to non-stress-test banks. Banks with a substantial increase in tax avoidance under the Dodd–Frank Act tend to increase their risk, investing in high-risk-weight assets and lending in riskier loan categories. These findings are consistent with tax minimization conditions under added regulatory attention and policy uncertainty.

Literature on bank tax planning is limited. Most tax avoidance literature excludes financial institutions such as bank holding companies mainly due to differences in business practices and regulatory frameworks. This study is the first to investigate tax planning behavior among US banks. The current study thus extends the research field by examining the effect of bank transparency regulations, such as bank stress tests, on bank tax planning activities. Our findings have a direct bank policy implication. They show that stress testing has the unintended consequences of increasing tax planning activities and consequently increasing risk-taking on banks with high tax avoidance, which goes against the goals of stress testing regulations.

The authors originally explore the factors for blockchain technology (BCT) adoption in agricultural supply chains (ASCs) to enhance circularity and understand the dependencies, hierarchical structure and causalities between these factors.

Based on an extant literature review and expert opinion, the present study identified ten enablers for adopting BCT to leverage the circular economy (CE) practices in the ASCs. Then, using an integrated interpretive structural modeling and decision-making trial and evaluation laboratory (ISM-DEMATEL) approach, hierarchical and cause–effect relationships are established.

It was observed that traceability is the most prominent enabler from the CE perspective in ASCs. However, traceability, being a net effect enabler, will be realized through the achievement of other cause enablers, such as seamless connectivity and information flow and decentralized and distributed ledger technology. The authors also propose a 12 Rs framework for enhancing circularity in ASC operations.

The paper identifies enablers to BCT adoption that will enhance circularity in ASC operations. The ISM hierarchical model is based on the driving and dependence powers of the enablers, and DEMATEL aids in identifying causal relationships among the enablers.

The study's findings and proposed 12 Rs framework may help the practitioners and policymakers devise effective BCT implementation strategies in ASCs, thereby empowering sustainability and circularity.

This study enriches the literature by identifying and modeling enablers for BCT adoption in ASCs. The study also proposes a new 12 Rs framework to help enhance ASC circularity.

Drawing on ability-motivation-opportunity (AMO) framework, this study investigates the direct effect of innovation-oriented HRM on SMEs’ innovation performance, both directly and through intrapreneurial behavior. Besides, the study assesses the moderating role of innovation-oriented leadership in the relationship between innovation-oriented HRM and intrapreneurial behavior.

A two-wave dataset collected from 183 SMEs was used to test the proposed hypotheses by partial least squares structural equation modeling (PLS-SEM).

Findings suggest that innovation-oriented HRM positively impacts SMEs’ innovation performance directly and through intrapreneurial behavior. Evidence also confirms that innovation-oriented leadership positively moderates the effect of innovation-oriented HRM on intrapreneurial behavior.

Through the AMO framework, this study advances our understanding of how the interaction between innovation-oriented HRM and leadership fosters intrapreneurial behavior, ultimately contributing to superior innovation performance in SMEs.

The study recommends that SMEs implement innovation-oriented HRM practices to encourage intrapreneurial behavior and achieve superior innovation performance in SMEs.

Limited research has addressed the contributions of innovation-oriented HRM and leadership toward realizing strategic innovation objectives. Our study offers valuable insights into the functions of innovation-oriented HRM and leadership in stimulating intrapreneurial behavior, thereby enhancing the innovation performance of SMEs.