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Public scepticism is becoming more prevalent surrounding organizations' corporate social responsibility (CSR) implementation and communication. Management research has tended to over-fixate on the strategic paybacks of CSR, and less attention has been devoted to examining why CSR is under siege due to the pervasive issue of scepticism coming from a plethora of stakeholders. This study provides a scoping review to appraise the status quo of CSR vis-à-vis scepticism scholarship and examine how the two concepts have been contextualized in relation to one another in the extant literature in question. The findings illustrate that the process nature of CSR scepticism is complex, given that CSR can yield both a buffering and boomerang effect on CSR practitioners. The qualitative content analysis performed on 58 studies, published from 2007 to 2022, elaborates on CSR scepticism as a multidimensional construct with three distinctive typologies of research approaches identified, explicating how the CSR and scepticism topicalities have been cross-examined in relation to one another: “Typology 1: Dispositional Scepticism and the Buffering Effect of CSR on Scepticism”; “Typology 2: Situational Scepticism and the Boomerang Effect of CSR on Scepticism”; “Typology 3: Centrality of CSR Scepticism and CSR Scepticism Mitigation.” This study offers a conceptual insight into the prevalent issue of scepticism in the CSR context, while also informing marketing, communication, and public relations professionals about the necessity of mitigating CSR scepticism, which poses a barrier to effective CSR implementation and communication processes.

Using “on justification” theory, this article explores the rationality and justification of the West-African military migrants for joining the British Armed Forces.

We utilise an interpretive qualitative research methodology in this study. We undertook semi-structured interviews with 42 military migrants who joined the British Armed Forces between 1998 and 2013.

We identify various factors that influenced the participants’ decision to join the British Armed Forces, such as individual aspirations, the need to find a “path” at a crossroad in life (e.g. a career dilemma or the loss of a parent), economic opportunities and institutional incentives. Military migrants’ career motivations are shaped by their deep affection for the Crown and their desire to give back to the country with which they share a colonial history.

The UK’s Ministry of Defence, government and policymakers could gain valuable insights from this study. The findings could significantly shape their recruitment and retention policies, thereby enhancing the attractiveness of the military profession. This could be a crucial step in addressing the recruitment challenges and personnel deficit currently faced by the British Armed Forces.

This study provides a fresh perspective on the dynamics of the military service of foreign-born veterans. The article focuses on an underrepresented group (West-African military migrants) to enhance our understanding of their career motivations in the British Armed Forces. We identify and categorise the motivations and justifications for military migrants’ enlistment in the British Armed Forces according to seven justifications, each depicting a career pattern informing the participants’ motivations and justifications for their enlistment.

Data assets and digital resources (DADRs) are among the world’s most valuable resources, yet their economic value is often underrepresented in GDP statistics and corporate financial statements. This underrepresentation stems from several factors, such as the complexities of valuing data assets, the absence of standardized accounting principles for data and other intangible assets and conflicting views on the need for such accounting. In this study, we strive to reconcile conflicting views by empirically investigating whether such accounting is necessary from the perspective of investors, namely, do investors care about the accounting treatment of DADR?

We leverage a unique event and adopt a well-established event-study approach to examine investors’ responses to a recent regulatory announcement regarding the accounting treatment of data assets. In August 2023, China’s Ministry of Finance introduced the Interim Provisions on the Accounting Treatment of Enterprise Data Resources (hereafter referred to as the Interim Provisions), marking the world’s first formalized framework for data asset accounting. This event provides an ideal context for this inquiry.

Our findings indicate that markets respond positively to the announcement, particularly for firms with more DADR proxied in different ways. However, the positive market reaction is significantly smaller for companies with higher levels of intangible asset intensity. This result aligns with the emerging literature, suggesting that firms with high intangible intensity experience greater information asymmetry and reduced value relevance of financial statements due to inadequate accounting treatment of intangibles. Moreover, the economic implications are notable. A long–short portfolio strategy, which involves buying stocks of firms in the top quartile of DADR proxies and selling those in the bottom quartile, yields an annualized cumulative abnormal return (CAR) of over 3.00%.

The novel insights from this study help reconcile conflicting views on the need for accounting treatment of data and other intangible assets because investors care about the accounting of data assets. Moreover, our research indicates an urgent need for the development of clear accounting guidelines for data and other intangibles, which would improve the consistency and reliability of financial reporting, benefiting all stakeholders. Finally, our findings hold important implications for regulators and accounting standard setters, especially given the ongoing debates regarding accounting for intangible assets.

This study focuses on the key success factors (KSFs) for strategy implementation in the fisheries industry in Iceland identified by chief executive officers within the industry. The purpose is to provide a comprehensive categorization of KSFs that influence how strategy is mobilized. The secondary aim is to uncover the level of priority that companies place on the dimensions of the United Nations (UN) Sustainable Development Goals (SDGs).

The methodology involves qualitative case studies based on in-depth elite interviews with nine chief executive officers of Icelandic fishing companies.

The research indicates strategy implementation can be improved in four main areas. First, by engaging and involving all employees in the implementation process. Second, by enhancing bottom-up innovation and communication. Third, through alignment of the corporate strategy and the UN SDGs, and fourth, by following rigorous action plans with clear, measurable and prioritized objectives and timeframes for the managers to follow. These improvements have both theoretical and practical implications for the fishing industry. Consequently, a conceptual framework for integrated strategy implementation in the fisheries industry is proposed.

A limited number of in-depth elite interviews were conducted since access to the chief executive officers of the country’s largest fishing companies proved challenging. However, the nine companies collectively hold nearly 50% of the country’s total quota, thereby proving a deep understanding of the topic relevant to the industry. The research uncovered a substantial cross-section of viewpoints, and as such, the results are relevant for both academia and practitioners alike.

This study contributes to the debate on KSFs relevant to strategy implementation within a specific industry but also aligns with the UN SDGs by proposing a dedicated framework for implementing strategies in the fisheries industry. Overall, this study can help managers achieve strategy implementation.

Shopping through e-commerce platforms has become a primary daily activity. However, research on consumer engagement within e-commerce platform contexts remains scarce. We examine the relationship between consumer engagement on online shopping platforms and their subjective well-being, considering self-expansion and self-extension as mediators.

We investigate the role of consumer engagement by dividing it into two experiences (crowdsourcing and crowdsending). Using validated measurement scales to analyze data from 440 South Korean consumers, we examine how these engagement experiences affect self-expansion and self-extension, ultimately leading to higher subjective well-being.

Crowdsourcing and crowdsending play different and complementary roles in improving self-concept. Furthermore, self-expansion and self-extension are key variables influencing consumer engagement and well-being on the platform.

This study provides a new perspective of consumer online shopping behavior, revealing the self-related mechanisms that influence the relationship between consumer engagement experiences and subjective well-being.

Social protection states the public-mandated (strategies and programmes) to address the vulnerability and risk among poor and near-poor households. Social protection must not only help people meet their basic needs but also contribute to the long-term well-being and broader societal goals of equity, social justice and empowerment. The role of social protection in achieving these goals has not been adequately documented. This paper examines the performance of the social protection mechanism from the perspective of the regional structural and institutional performance indicators. Social protection outlay dynamics are synthesized in the structural and institutional conducts.

A world regional comparability is made by considering the panel dataset for the time interval 1995–2020. In empirics, the unconditional and conditional ranks are constructed, and regression analyses are made subject to (1) the fiscal constraint of social protection, (2) structural performance indicators and (3) the institutional performance indicators of the targeted regions across the globe. The fully modified-ordinary least square (FM-OLS) method is used to construct the ranks.

The rank analysis demonstrates that the developed regions (i.e. Europe, Central Asia and North America) have relatively good welfare standards and fiscal capacity for social protection drives compared to the developing/underdeveloped regions (i.e. Sub-Saharan Africa and South Asia). The structural/institutional performance indicators have shown their significance in determining/utilizing their budget for social protection and maintaining welfare standards. Interestingly, most developed regions are relatively reluctant to maintain the structural/institutional performance for the determination/execution of the funds for social protection as compared to the developing and underdeveloped regions.

In policy discourse, this research suggests that governments must make some market operations to enhance their regions’ structural and institutional performance to get better outcomes of social protection spending in the form of attractive welfare standards.

Multiple studies have been done considering the social protection dynamics at nano, micro and macro levels, while this study considered the mega dataset across the globe to analyse the social protection dynamics in consideration of structural and institutional performances.

Racial wealth inequality is a significant and growing issue in the USA. Improving the lagging rate of black new venture creation and successful entrepreneurship could help close the gap. The purpose of this paper is to focus needed attention on the financial challenges resulting from institutional and systemic discrimination that black entrepreneurs must deal with. Following this literature review, the paper makes recommendations and broad public policy suggestions.

This study conducts a literature review and discusses the myriad of reasons black entrepreneurs struggle with inadequate access to capital, with special emphasis on weaker entrepreneurial ecosystems that have resulted from systemic racism.

The paper sheds light on several factors which continue to directly impede successful black entrepreneurship including discrimination in lending, distrust in institutions, over-reliance on (inadequate) personal capital and declining black-owned banking and financial institutions, as well as community banking options in black communities.

The paper is conceptual and relies on prior literature. The proposed solutions are just a starting point and are certainly not meant to be all-inclusive or comprehensive. Much future research, particularly longitudinal research, is needed to further develop theory and specific public policies which can close the disparities this study has discussed. This study outlines several key areas in need of further quantitative and qualitative studies to better understand black entrepreneurship.

The US economy will increasingly suffer if the nearly 15% of population (and growing) made up of black communities continues to struggle. The broad-based policy solutions proposed in this paper would allow for increased access to capital that would address the long-term deficiencies and help to close the racial wealth gap.

Through this study’s broad-based potential solutions, entrepreneurial ecosystems can be strengthened to build the environment for successful new venture creation in black communities. The longer-term benefit would be increased tax revenues, improved communities with fewer individuals needing support through government assistance and greater social stability as economic gaps between various racial groups are closed.

Using a broader entrepreneurial ecosystem framework and a systemic racism theory lens, this study discusses the limited capital black entrepreneurs have access to. Following this literature review, this study offers broad-based policy solutions that can strengthen ecosystems and directly address the issues raised in the paper.

Decision-makers often struggle to combine advice with their own intuition. This study examines how advice-giver traits and decision-makers’ intuition influence advice uptake. We present a novel typology based on decision-makers’ trust in advice-givers and their perceived expertise.

This qualitative study uses a sample of publicly available interview data with 51 elite performers. Using inductive and content analysis, we explore the mediation between decision-makers’ intuitive competence (ability to effectively deploy intuition in interface with advice) and their autonomy (self-endorsement from past performance).

We identify four sources of advice: mentor advice, specialist advice, confidant advice and commentator advice. Drawing on instances of different sources of advice along varying degrees of trust and expertise, we propose a framework for interaction between intuitional competence and advice characteristics.

We offer a novel way of contextualising nuanced forms of advice and provide a structured typology of sources, characterised by trust and expertise. This typology and our findings help reconcile contradictions in decision-making research. Finally, we offer practical guidance for the uptake of advice.

This study aims to investigate the unique cultural attributes of a particular association. The research focuses on a single case study involving a civil society organization whose activities are focused within the Israeli Defense Forces (IDF). Specifically, the association under examination is a religious voluntary organization engaged in social activities within the Israeli Defense Forces.

Data collection employed a qualitative approach using the case study method, with twenty in-depth ethnographic interviews conducted. The research questions guiding the study are: What are the hybrid structural characteristics of the religious association? How has this hybrid structure influenced the organizational culture?

The study identifies a hybrid structure comprising community, familial, and bureaucratic features. It reveals a blend of clan and bureaucratic cultural elements within the organization, demonstrating adaptability to the ideology of the Israeli Defense Forces.

The research uncovers an innovative hybrid structure that successfully navigates bureaucratic challenges and fosters a familial atmosphere contributing to communal benefits.