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This chapter explored health and safety considerations in stealth construction, emphasising the integration of advanced technologies and innovative practices. It commences with a general introduction, followed by a historical overview of safety practices in the construction industry, highlighting the evolution of a safety culture. The chapter examined various health and safety management techniques, including policy formulation, safety training programs, and job safety analysis. Additionally, it discussed current trends such as wearable technology, IoT, VR/AR, and predictive analytics. The unique requirements of stealth construction are addressed, focusing on building cross-section design, visibility, application of radio frequency emission and countermeasures. Finally, it presents a comprehensive approach to achieving stealth construction, emphasising environmental protection, safety, speed, economy, and aesthetics, and provides practical examples to illustrate these concepts.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

Small and medium enterprises (SMEs) contribute to the Malaysian economic indicators, such as the gross domestic Product (GDP) by producing goods and services, generating exports to expand the market, and creating job opportunities for employment. Following the Industrial Revolution 4.0 (IR 4.0), various technologies, such as artificial intelligence (AI), robotics, cloud computing, big data, and the internet of things (IoT) have been used in SMEs’ operations and productions. This leads to the process of digital transformation which in turn enables SMEs and all economic sectors apply more sophisticated technologies that can lead to innovations and new business models. Digitalization through the IR 4.0 technologies could increase people’s interactions, facilitate economic transactions, and change consumer consumption habits while stimulating new consumer demands. Businesses conducted through digitalization can be beneficial to both the supply side and the demand side of the economy, thereby accelerating the economic growth of the country. From the supply end, digitalization enhances workers’ productivity and production growth. It enables mass production of goods and services, reduces operations and production costs, and increases investment returns. From the demand side, digitalization provides the market platform with bigger interactions from business to customers (B2C), in terms of cataloguing, pricing, ordering, transfer payment, delivery tracking, and after sales service gained from features, such as customer reviews and refund matters. Digitalization can also create new task-delivery approaches, and job market landscapes for both the formal and informal sectors of business. In short, digital transformation can create a dynamic relationship between supply, demand, and the enablers. This would ultimately contribute to the economic growth of Malaysia.

The purpose of this paper is to provide an organizing lens for viewing the distinct contributions to knowledge production from those research communities addressing the impact of competitive strategy on company performance in general, and the influence of cost leadership and differentiation strategy on organizational performance in detail.

The research methodology was based on the PRISMA review, and thematic analysis based on an iterative process of open coding was analyzed and then the sample was analyzed by illustrating the research title, objectives, method, data analysis, sample size, variables and country.

The main factor that influenced the competitive strategy is strategic growth; strategic growth has a significant influence on competitive strategy. Furthermore, competitive strategy will boost firm network, performance measurement and organization behavior. In the same way, the internal goal factor will enhance organizational effectiveness. Also, a differentiation strategy will support management practice factors, strategic positions, product price, product characteristics and company performance.

This study contributes to the literature by identifying a framework of competitive strategy factors, company performance factors, cost leadership strategy factors, differentiation strategy factors and competitive strategy with global market factors. This study provides a complete picture and description of the resulting body knowledge in competitive strategy and organizational performance.

In developing countries, banks play a major role by acting as a conduit for the effective mobilization of funds from the surplus sectors of an economy for onward lending to the deficit sectors for productive investments that will in turn increase the level of employment and economic growth. There has being a rising trend in unemployment rate in Nigeria and South Africa and hence, the need for the study to assess the effectiveness of banking system credit in curbing unemployment rate by making a comparative analysis of Nigeria and South Africa covering the period of 1991–2018.

The study employed the unit root test, Johansen cointegration test, vector error correction model and VAR impulse response function in determining the relationship between the variables.

The major findings revealed that banking system credit matters in curbing unemployment rate in South Africa than in Nigeria. Also, other macroeconomic factors such as lending rate, inflation rate, Government expenditure and population growth were significant enough in influencing unemployment rate in South Africa than in Nigeria. Foreign direct investment was a significant factor in reducing unemployment rate in Nigeria than in South Africa. The cointegration test showed a long-term relationship between the variables in both countries while the speed of adjustment coefficient of the vector error correction model is faster in South Africa than in Nigeria.

Previous empirical studies on the relationship between banking system credit and unemployment rate have focused much on other regions such as Asia and Europe. Thus, the study is unique as it focused on the African region and also made a comparative analysis by testing the Keynesian theory of employment, interest and money on two emerging African economies which are Nigeria and South Africa.

Research on organizational citizenship behavior (OCB) has been based on Western developed economies’ samples (or specific Eastern countries such as China and Saudi Arabia), lacking attention to developing contexts (Latin America). Even though OCBs’ antecedents in the Global North context have been thoroughly explored, Corporate Social Responsibility’s (CSR) perceptions and organizational commitment’s (OC) roles are “under-studied” in such developing contexts. This study aims to respond to the call for research on the behavioral perspective on CSR in Latin America, challenging implicit assumptions of theories developed in Western developed countries, related to the employees’ CSR perceptions and OC and OCB research.

In a postpositivist approach, the authors tested whether CSR and OC directly affect OCB, exploring OCB’s five dimensions – altruism, courtesy, consciousness, civic virtue and sportsmanship, with a main hypothesis that CSR and OC directly affect OCBs. The sample comprises responses from 1,059 employees from public and private Higher Education Institutions (HEIs) in Brazil – the largest economy in Latin America, yet a collectivistic society developing country, in which OCB phenomena is still underexplored or done to a lesser extent.

Whenever positively perceiving their organizations’ CSR activities, employees identify strongly with the organization, influencing positive job outcomes such as OC and OCBs. Findings indicate that despite not perfectly fitting non-North American contexts, the OCB five-dimension structure is positively related to employees’ CSR perception, confirming OC’s stronger role in the Brazilian context. Indeed, findings confirm OC’s influence over all OCB dimensions, re-stating it as a stronger predictor of behaviors like consciousness (compliance), civic virtue and sportsmanship.

This research accepted the challenge of bringing OC back to OCB research. Indeed, seminal work had implied OC as a robust and significant predictor of the OCB, yet in Western developed economies. The scarcity of research on the matter in developing collectivist economies such as Brazil, justifies this study’s novelty and appropriateness.

La investigación sobre el organizational citizenship behavior (OCB) se ha basado en muestras de economías desarrolladas occidentales (o países orientales específicos como China y Arabia Saudita), sin prestar atención a los contextos en desarrollo (América Latina). Aunque se han explorado a fondo los antecedentes de las OCB en el contexto del Hemisferio Norte Global, las percepciones de la Responsabilidad Social Empresarial (RSE) y los roles del compromiso organizacional (CO) están “poco estudiados” en tales contextos en desarrollo. Respondemos al llamado a investigar la perspectiva conductual de la RSE en América Latina, desafiando los supuestos implícitos de las teorías desarrolladas en los países desarrollados occidentales, relacionadas con las percepciones de RSE de los empleados y las investigaciones sobre OC y OCB.

En un enfoque pos-positivista, probamos si la RSE y el OC afectan directamente al OCB, explorando las cinco dimensiones del OCB: altruismo, cortesía, conciencia, virtud cívica y espíritu deportivo, con la hipótesis principal de que la RSE y el OC afectan directamente a los OCB. La muestra comprende respuestas de 1.059 empleados de instituciones de educación superior (IES) públicas y privadas en Brasil, la economía más grande de América Latina, pero un país en desarrollo con una sociedad colectivista, en el que los fenómenos OCB aún están poco explorados o se realizan en menor medida.

Siempre que perciben positivamente las actividades de RSE de sus organizaciones, los empleados se identifican fuertemente con la organización, lo que influye en resultados laborales positivos, como OC y OCB. Los hallazgos indican que, a pesar de no encajar perfectamente en contextos fuera de América del Norte, la estructura de cinco dimensiones de OCB está positivamente relacionada con la percepción de RSE de los empleados, lo que confirma el papel más fuerte del OC en el contexto brasileño. De hecho, los hallazgos confirman la influencia del compromiso organizacional sobre todas las dimensiones del OCB, reformándolo como un predictor más fuerte de comportamientos como la conciencia (cumplimiento), la virtud cívica y el espíritu deportivo.

Esta investigación aceptó el desafío de devolver el OC a la investigación de OCB. De hecho, un trabajo fundamental había implicado que el OC era un predictor sólido y significativo del OCB, incluso en las economías desarrolladas occidentales. La escasez de investigaciones sobre el tema en economías colectivistas en desarrollo como Brasil, justifica la novedad y pertinencia de este estudio.

A investigação sobre o comportamento de organizational citizenship behavior (OCB) tem-se baseado em amostras de economias desenvolvidas ocidentais (ou de países orientais específicos, como a China e a Arábia Saudita), sem atenção aos contextos em desenvolvimento (América Latina). Embora os antecedentes dos OCBs no contexto do Hemifério Norte tenham sido exaustivamente explorados, as percepções da Responsabilidade Social Corporativa (RSE) e os papéis do organizational commitment (OC) são “subestudados” nesses contextos em desenvolvimento. Respondemos ao apelo por pesquisas sobre a perspectiva comportamental da RSE na América Latina, desafiando pressupostos implícitos de teorias desenvolvidas nos países ocidentais desenvolvidos, relacionadas às percepções de RSC dos funcionários e às pesquisas de OC e OCB.

Numa abordagem pós-positivista, testamos se a Responsabilidade Social Corporativa e o OC afectam directamente o OCB, explorando as cinco dimensões do OCB – altruísmo, cortesia, consciência, virtude cívica e espírito desportivo, com a hipótese principal de que a RSE e o OC afectam directamente os OCB. A amostra compreende respostas de 1.059 funcionários de Instituições de Ensino Superior (IES) públicas e privadas do Brasil – a maior economia da América Latina, mas um país em desenvolvimento com sociedade coletivista, no qual o fenômeno do OCB ainda é subexplorado ou realizado em menor grau.

Sempre que percebem positivamente as atividades de RSE das suas organizações, os funcionários identificam-se fortemente com a organização, influenciando resultados positivos do trabalho, como OC e OCBs. Os resultados indicam que, apesar de não se ajustar perfeitamente aos contextos não norte-americanos, a estrutura de cinco dimensões do OCB está positivamente relacionada com a percepção de RSE dos funcionários, confirmando o papel mais forte do OC no contexto brasileiro. Na verdade, os resultados confirmam a influência do compromisso organizacional sobre todas as dimensões do OCB, reafirmando-o como um preditor mais forte de comportamentos como consciência (conformidade), virtude cívica e espírito desportivo.

Esta pesquisa aceitou o desafio de trazer o OC de volta à pesquisa de OCB. Na verdade, o trabalho seminal tinha implicado o OC como um preditor robusto e significativo do OCB, ainda nas economias desenvolvidas ocidentais. A escassez de pesquisas sobre o assunto nas economias coletivistas em desenvolvimento, como o Brasil, justifica a novidade e a adequação deste estudo.

This study aims to investigate how disclosures through different communication media were used by the Australian mining company Rio Tinto to manage its reputation after the Juukan Gorge Cave Blast.

Case study research was used with a focus on a single case, Rio Tinto and the Juukan Gorge incident. Data on sustainability disclosures were collected from Rio Tinto’s website, corporate reports and social media platforms (Facebook, X and LinkedIn) for the 2020 and 2021 periods. Gioia methodology was applied to analyse disclosure strategies and an extended Reputation Risk Management (RRM) framework was used as a conceptual lens.

The findings reveal a slow and inappropriate initial response from the company resulting in negative reputational consequences for the company’s senior executives. Although the company’s initial response was to avoid responsibility and mitigate offensiveness, it gradually accepted full responsibility and adopted reparation strategies such as corrective action, mortification and stakeholder engagement to rebuild its reputation. The temporal analysis suggests that Rio Tinto was “left behind” as a result of its initial response, limiting the effectiveness of its subsequent RRM strategies.

The findings of this study contribute to an improved understanding of communication strategies for managing a reputation crisis. The extended RRM framework developed in this study provides a comprehensive list of various disclosure strategies that can be used in future studies that analyse disclosure post an environmental or social incident.

The findings of the study provide insights into the effectiveness of different communication strategies when communicating to stakeholders with varied interests. This study highlights that the timing of the response is critical to restoring lost reputation and a slow response which emphasises financial stakeholders at the expense of the affected communities can be detrimental to RRM, no matter how well-intentioned subsequent strategies are.

This research focuses on a marginal stakeholder group, Indigenous people and communities. The findings offer insights to society into whether corporate strategies to manage a reputation crisis promote and support equity and inclusivity.

This study focuses on a community-based stakeholder, Indigenous groups, a context that has unique cultural intricacies and requires a transition beyond a corporate perspective on RRM.

This study aimed to understand the factors influencing consumers’ purchase behavior of different types of suboptimal food and to provide references for promoting the consumption of suboptimal food and reducing suboptimal food waste in the consumption process.

This study analyzed the influence of perceived value and perceived risk on consumers’ purchase behavior for three types of suboptimal food. They include food nearing expiration date, food with defective packaging and food with ugly appearance. Specifically, expenditure saving and food waste reduction of perceived value, health risk, time cost and psychological distress of perceived risk were analyzed using a multivariate probit model. Additionally, the moderating effect of suboptimal food knowledge was tested.

Perceived value of saving money and reducing food waste positively influences consumers’ decision to purchase suboptimal food. Perceived risk of psychological distress and health risk negatively affect consumers’ decisions to purchase suboptimal food. Consumers are more sensitive to perceived value than perceived risk when purchasing food with defective packaging. However, perceived risk has a greater impact on the food that is nearing its expiration date. The impact of perceived risk on the purchase of food with an ugly appearance decreases when consumers are familiar with suboptimal food.

By applying the theory of perceived value and perceived risk from psychology, this study contributes to deepen the understanding of consumers’ motivation to purchase suboptimal food. The results provide recommendations for food sector actors on how to motivate consumers on their way to buy suboptimal food.

Today, the transition of retailers from multi-channel and cross-channel to omni-channel has become a necessity. Customers’ perceived shopping value is also one of the most important factors for retailers’ success. Therefore, the purpose of this paper is to develop and validate the omni-channel shopping value scale.

Based on 40 interviews (X = 18, Y = 22) and a literature review, items were generated for shopping value dimensions (utilitarian, hedonic and social) at four touchpoints. Then exploratory factor analysis was performed for scale purification (n = 562). Confirmatory factor analysis (CFA) was performed (n = 528) for initial scale validation. A second CFA was conducted to validate the final scale (n = 302). To check the nomological validity of the scale, the effect of omni-channel shopping value on customer engagement (n = 455) was investigated in both generations.

According to the results of the qualitative study, 73 items were identified. Based on the results of exploratory and CFA, nine components (50 items) were extracted and confirmed: utilitarian, hedonic and social shopping values for offline touchpoint and utilitarian and hedonic shopping values for online, application and social networks touchpoints. The results of nomological validity of the scale confirmed the effect of omni-channel shopping value on customer engagement in both generations.

To the best of the authors’ knowledge, this study is the first attempt to develop and validate an omni-channel shopping value scale based on customers’ shopping experiences with omni-channel brands. Therefore, this study provides a useful tool for researchers and marketing managers to measure omni-channel shopping value.