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Innovative technologies have gained popularity in recent years as a means of improving workers' general well-being at work. Among these exciting new technologies is virtual reality (VR). With a focus on enhancing individual performance, this chapter explores the application of VR as a human resource (HR) intervention to improve spirituality in the workplace. To offer a theoretical foundation for comprehending the possible effects of VR interventions on workplace spirituality, this chapter thoroughly evaluates the literature on mindfulness, quantum consciousness and workplace spirituality. By integrating VR technology with the ideas of these theoretical frameworks, HR professionals may create interventions that foster employee effectiveness, resilience and personal growth. It has also been suggested that HR managers employ VR mindfulness and meditation sessions, virtual retreats, values alignment workshops, empathy-building simulations and spiritual reflection spaces as practical VR interventions to enhance workplace spirituality. To illustrate the usefulness of VR in enhancing workplace spirituality, a few companies that have successfully implemented VR therapies are also cited. Lastly, the challenges and moral dilemmas associated with utilising VR to promote workplace spirituality have been examined. These include privacy difficulties, possible biases in VR content and the requirement for ongoing evaluation and feedback techniques. This chapter highlights how VR has the potential to be a game-changing tool for improving workplace spirituality and boosting individual effectiveness.

This study aims to examine the younger generations’ experiential consumption of foreign contemporary music online (i.e. digital music streaming services) by generation and gender in the US market.

The author proposes a sequential experiential consumption model by applying Jacoby’s refined stimulus-organism-response (S-O-R) theory to better understand the experiential sequences in foreign music consumption among young generations in the US market. The proposed model, using structural equation modeling (SEM), examines a cognitive permeable role and a hierarchical affective mediating role. Also, moderating roles of generation and gender are simultaneously tested in overall and specific causal relationships.

The refined S-O-R framework is superior to a linear one in better understanding young consumers’ online experiential foreign music consumption behavior. Moreover, hierarchical sequenced affective organismic behavior is crucial to enhance young consumers’ online music consumption experiences to regulate subsequent behavioral responses. Furthermore, gender differences but no generational differences exist in the experiential consumption process among young consumers. Nevertheless, the strength of S-O-R factors affecting experiential consumption seems idiosyncratic simultaneously in gender and generation.

The study suggests foreign music streaming services boost profitability by focusing on young consumers' psychological ownership and tailored experiences, encouraging a shift from freemium to premium subscriptions. Also, the findings recommend adopting phygital experiences using technologies like AR, VR and MR to enhance engagement and create unique, emotionally resonant experiences for young consumers, thus fostering a more profitable business model.

The authors address under-researched topics relevant to young generations by applying Jacoby’s refined S-O-R framework to foreign music consumption through online streaming. This approach delves into a lesser-explored consumer behavior framework, highlighting young generations’ musical trends. The model reveals cognitive and affective roles, offering advantages over traditional linear S-O-R models. It also uniquely incorporates the moderating effects of generation and gender in music consumption studies, addressing a gap in music-related studies.

The purpose of this study is to examine whether the use of videoconferencing for communication between the audit committee (AC) and auditors affects the quality of client firms’ audits.

This paper analyzes the mandatory disclosure information on AC–auditors communication using 1,065 Korean listed firm-years for the fiscal years 2020 and 2021. The details of AC–auditor communication (i.e. the extent of firms’ use of videoconferencing) are manually collected from audit reports.

This study finds that videoconferencing has a negative impact on audit quality, suggesting that it is not an effective communication medium between AC and auditors. The results are robust to alternative research designs (e.g. entropy-balanced sample, propensity score matching analysis and change analysis) that address endogeneity concerns. This study also finds that while the negative effect of videoconferencing is mitigated by holding more frequent AC meetings, neither AC independence nor expertise mitigates this effect.

This paper suggests that videoconferencing may affect audit quality by hurting the discussion between the AC and auditors.

The findings that videoconferencing impairs the effectiveness of ACs and thus lowers audit quality have practical implications as the COVID-19 pandemic has significantly changed how AC members and auditors interact. This study offers timely and valuable insights into the potential implications of these pandemic-induced changes on audit environments.

This study provides large-sample empirical evidence that directly examines the effect of videoconferencing on audit quality, enhancing the understanding of the communication dynamics between the AC and auditors. This study also contributes to the literature on the role of ACs in emerging markets by highlighting the information processing role of the AC.

This study aims to provide insight into consumer behavior regarding the use of food delivery apps when making purchases. To investigate the primary elements affecting users' intentions to use meal delivery applications, this study suggests an extension to the technology acceptance model through some contextual variable such as “various food choices (VFC),” “trust (TRR),” “perception of COVID-19-related risks (PCR)” and “convenience (CONV)” during the pandemic.

A cross-sectional data of 407 was collected in the Indian context. This research adopts the covariance-based structural modeling approach to test the hypotheses along with hierarchical regression to predict the efficiency of constructs.

Considering the outcomes, “perceived usefulness (PU)” was positively influenced by “perceived ease of use (PEOU),” “VFC” and “CONV.” In addition, the attitude (ATT) was positively impacted by “PU,” “TRR” and “PEOU.” Nevertheless, “PCR” negatively influenced ATT. In additional, this research illustrates the positive impact of ATT and PU on behavioral intention to use.

By confirming the technology acceptance model's capacity for explanation in relation to food delivery apps, this study adds to the body of knowledge. The primary focus of this study is on determining the direct impact of the identified determinants on the adoption of food delivery applications within the context of a pandemic situation in developing countries.

This study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.

Leveraging a dataset of 1,480 firm-year observations from the Tehran Stock Exchange spanning from 2013 to 2022, the study employs text mining to quantify linguistic features of corporate culture and transparency, specifically readability and tone, within annual financial statements and Management Discussion and Analysis (MD&A) reports.

Our results confirm a positive and significant relationship between corporate culture and financial reporting transparency. The distinct dimensions of corporate culture — Creativity, Competition, Control, and Collaboration — each uniquely enhance financial transparency. Robustness tests including firm fixed-effects, entropy balancing, Generalized Method of Moments (GMM), and Propensity Score Matching (PSM) validate the profound influence of corporate culture on transparency. Additionally, our analysis shows that corporate culture significantly affects the disclosure of business, operational, and financial risks, with varying impacts across risk categories. Cross-sectional analysis further reveals how the impact of corporate culture on transparency varies significantly across different industries and firm sizes.

The study’s scope, while focused on Iran, opens avenues for comparative research in different cultural and regulatory environments. Its reliance on text mining could be complemented by qualitative methods to capture more nuanced linguistic subtleties.

Findings underscore the strategic importance of cultivating a transparent corporate culture for enhancing financial reporting practices and stakeholder trust, particularly in emerging economies with similar dynamics to Iran.

This research is pioneering in its quantitative analysis of the textual features of corporate culture and its impact on transparency within Iranian corporate reports, integrating foundational theoretical perspectives with empirical evidence.

This study aims to examine the combinations of internal and external knowledge flows between research and development (R&D) incumbents and start-ups in the context of open innovation. While there is a growing body of knowledge that has examined how, in a knowledge economy, a firm’s knowledge and innovation activities are closely linked, there is no systematic review available of the key antecedents, perspectives, phenomenon and outcomes of knowledge spillovers.

The authors have conducted dual-stage research. First, the authors conducted a systematic review of literature (97 research articles) by following the theories–contexts–methods framework and the antecedent-phenomenon-outcomes logic. The authors identified the key theories, contexts, methods, antecedents, phenomenon and outcomes of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context. In the second stage, the findings of stage one were leveraged to advance a nomological network that depicts the strength of the relationship between the observable constructs that emerged from the review.

The findings demonstrate how knowledge spillovers can help incumbent organisations and start-ups to achieve improved innovation capabilities, R&D capacity, competitive advantage and the creation of knowledge ecosystems leading to improved firm performance. This study has important implications for practitioners and managers – it provides managers with important antecedents of knowledge spillover (knowledge capacities and knowledge types), which directly impact the R&D intensity and digitalisation driving open innovation. The emerging network showed that the antecedents of knowledge spillovers have a direct relationship with the creation of a knowledge ecosystem orchestrated by incumbents and that there is a very strong influence of knowledge capacities and knowledge types on the selection of external knowledge partners/sources.

This study has important implications for practitioners and managers. In particular, it provides managers with important antecedents of knowledge spillover (knowledge capacities and knowledge types), which directly impact the R&D intensity and digitalisation driving open innovation. This will enable managers to take important decisions about what knowledge capacities are required to achieve innovation outcomes. The findings suggest that managers of incumbent firms should be cautious when deciding to invest in knowledge sourcing from external partners. This choice may be driven by the absorptive capacity of the incumbent firm, market competition, protection of intellectual property and public policy supporting innovation and entrepreneurship.

Identification of the key antecedents, phenomenon and outcomes of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context. The findings from Stage 1 helped us to advance a nomological network in Stage 2, which identifies the strength and influence of the various observable constructs (identified from the review) on each other. No prior study, to the best of the authors’ knowledge, has advanced a nomological network in the context of knowledge spillovers between R&D-driven incumbents and start-ups in the open innovation context.

This study aims to examine how an organization’s innovation capability could influence research and development (R&D) performance. It also investigates if industry–academic knowledge transfer has a moderating relationship between organizational innovation capability and exploration and exploitative innovation in improving the R&D performance of the organizations.

Based on the literature and dynamic capability view, a conceptual model was developed and then validated using the partial least squares-structural equation modeling technique considering 387 responses from academicians and industry personnel.

The study found that industry–academic knowledge transfer has a significant moderating impact toward improving innovation capability, organizations’ R&D performance and exploration innovation. However, it has an insignificant moderating impact on improving innovation capability and exploitative innovation.

Organizational innovation capability is characterized by both exploratory and exploitative innovation. Both types of innovation support the R&D performance of an organization. Also, organizations that closely work with academic institutions could gain significant R&D knowledge from academic expertise. This study provides food for thought for the academic community as well as industry policymakers.

There are significant opportunities for academic institutions to gain practical knowledge from industry which can help them to accelerate their R&D activities. However, transferring knowledge between industry and academia has challenges related to intellectual property, patents and so on. Not much research has been conducted in this area. Thus, the proposed research model is unique and adds to the existing literature.

This paper aims to explore how nurses stay engaged in their work with the impact of structural empowerment and civility. It delves deeper into how kind, empathetic and respectful behaviours (civility) among colleagues influence the link between structural empowerment and nurses’ engagement.

Data was collected from 580 nurses working in a Public Hospital in the metropolitan area of Lisbon. Self-report questionnaires measuring civility, structural empowerment and engagement were administered. Hayes’ PROCESS macro for mediation analysis in SPSS was used to test the hypothesised model.

Results demonstrated that civility and structural empowerment were positively associated (r = 0.491, p < 0.01) also showing a positive influence on nurses’ engagement (r = 0.492, p < 0.01; r = 0.485, p < 0.01, respectively). Civility was found to partially mediate the association between structural empowerment and engagement (ß = 0.315, 95% CI [0.222, 0.417], 5,000 bootstrap resamples).

Findings from this study may be used for health-care employees and organisations, implying that when nurses perceive themselves as structurally empowered at work within a respectful environment, they experience an enhanced sense of community and involvement in their organization.

To the best of the authors’ knowledge, this is the first attempt in exploring the relationship of combined workplace civility, structural empowerment and engagement in a sample of Portuguese nurses. Future research could substantially increase our understanding of how civility contributes to a positive workplace.

Este artículo explora cómo las enfermeras se mantienen comprometidas (work engagement) en su trabajo con el impacto del empoderamiento estructural y la civilidad. Profundiza en cómo los comportamientos amables, empáticos y respetuosos (civilidad) entre colegas influyen en el vínculo entre el empoderamiento estructural y el work engagement de las enfermeras/os.

Se recogieron datos de 580 enfermeras que trabajaban en un hospital público del área metropolitana de Lisboa. Se administraron cuestionarios de autoinforme que medían la civilidad, el empoderamiento estructural y el work engagement. Se utilizó la macro PROCESS de Hayes para el análisis de mediación en SPSS con el fin de probar el modelo hipotetizado.

Los resultados demostraron que la civilidad y el empoderamiento estructural estaban positivamente asociados (r = 0.491, p < 0.01) mostrando también una influencia positiva en el work engagement de las enfermeras (r = 0.492, p < 0.01; r = 0.485, p < 0.01, respectivamente). Se observó que la civilidad mediaba parcialmente la asociación entre el empoderamiento estructural y el work engagement (β = 0.315, 95% CI [0.222, 0.417], 5,000 resamples bootstrap).

Los resultados de este estudio pueden ser utilizados por los empleados y las organizaciones sanitarias, ya que implican que cuando las enfermeras se perciben a sí mismas como estructuralmente empoderadas en el trabajo dentro de un entorno respetuoso, experimentan un mayor sentido de comunidad e implicación en su organización.

Hasta donde sabemos, este es el primer intento de explorar la relación entre la civilidad en el lugar de trabajo, el empoderamiento estructural y el work engagement en una muestra de enfermeras portuguesas. Futuras investigaciones podrían aumentar sustancialmente nuestra comprensión de cómo el civismo contribuye a un lugar de trabajo positivo.

Este documento explora a forma como os enfermeiras/os se mantêm empenhados e envolvidos (work engagement) no seu trabalho, tendo em conta o impacto do empoderamento estrutural e da civilidade. Aprofunda a forma como os comportamentos de gentileza, empatia e respeito (civilidade) entre colegas influenciam a relação entre o empoderamento estrutural e o work engagement dos enfermeiros.

Foram recolhidos dados de 580 enfermeiros de um Hospital Público da área metropolitana de Lisboa. Foram aplicados questionários de auto-relato para avaliar a civilidade, o empoderamento estrutural e o work engagement. A macro PROCESS de Hayes para análise de mediação no SPSS foi utilizada para testar o modelo hipotético.

Os resultados demonstraram que a civilidade e o empoderamento estrutural estavam positivamente associados (r = 0.491, p < 0.01), mostrando também uma influência positiva no work engagement dos enfermeiros (r = 0.492, p < 0.01; r = 0.485, p < 0.01, respetivamente). Verificou-se que a civilidade medeia, parcialmente, a associação entre a empoderamento estrutural e o work engagement (β = 0.315, 95% CI [0.222, 0.417], 5,000 resamples bootstrap).

Os resultados deste estudo podem ser uteis para os trabalhadores e organizações de cuidados de saúde, implicando que, quando os enfermeiros se consideram estruturalmente capacitados no trabalho num ambiente de respeito, experimentam um maior sentido de comunidade e envolvimento na sua organização.

Até à data, esta é a primeira tentativa de explorar a relação entre civilidade no local de trabalho, empoderamento estrutural e work engagement numa amostra de enfermeiros portugueses. Futuras investigações poderão aumentar substancialmente a nossa compreensão de como a civilidade contribui para um ambiente laboral positivo.

Providing a comprehensive literature review to consolidate existing knowledge, advancements and future directions in the field. By synthesizing the state of research, this work enhances the understanding of Prescriptive Maintenance (PsM) methodologies, applications and potential benefits to assist researchers in identifying fruitful avenues for further investigation, and guide practitioners in implementing PsM strategies to improve maintenance outcomes in their industries.

Through a systematic, multistage, specialists audited analysis of peer-reviewed articles, conference papers, books sections, thesis, magazines and industry reports, this work provides a literature review analyzing PsM origins, definitions, enablers, outputs and emerging trends.

PsM concept evolved in recent years representing a shift from traditional maintenance, leveraging prescriptive analytics, data-driven modeling and optimization techniques to enable proactive decision-making and optimal resource allocation. By harnessing PsM, organizations can anticipate and mitigate failures, optimize maintenance actions and enhance asset reliability.

Existing literature points out the following challenges for PsM implementation: prescriptive analytics improvement, scalability of frameworks, development of prototypes, processes integration; PsM maturity assessment; asset health prognostics assertiveness, real-time data availability and adoption of cost functions to grasp business and environmental, social and governance (ESG) costs.

Optimal deployment of resources with little or no human intervention in the maintenance decision process and the creation of new services improving reliability and operational performance.

By optimizing maintenance, not only direct costs diminish but also environmental, social and governance (ESG) related costs decrease by reducing energy waste during equipment’s operating phase, assessing the ecological impact of providing maintenance to operators and line maintenance stakeholders and, consequently, minimizing or even eliminating harmful effects on the environment and the human.

Work consolidating existing PsM-related knowledge and indicating future work is a gap in the literature. This paper fills this gap.

Drawing on the upper echelons theory, this study focuses on how top management team (TMT) heterogeneity affects breakthrough innovations and examines how strategic decision-making logic (including causation and effectuation) moderates the relationship between TMT heterogeneity and breakthrough innovation.

By conducting an empirical test of 227 sample firms in China, the authors applied linear hierarchical regression analysis to test the hypotheses on the TMT heterogeneityinnovation relationship and the moderating roles of causation and effectuation.

The empirical tests show that TMT heterogeneity positively affects breakthrough innovation, and both causation and effectuation positively moderate the positive relationship between TMT heterogeneity and breakthrough innovation. In addition, effectuation has a stronger moderating effect on the positive correlation between TMT heterogeneity and breakthrough innovation than causation.

This study extends the upper echelons theory to explain how the characteristics of TMTs affect firm innovation. Specifically, the authors explore the TMT heterogeneity–breakthrough innovation relationship from the perspectives of information processing and core competence and reveal the boundary condition of strategic decision-making logic in the correlation between TMT heterogeneity and breakthrough innovation. In this vein, the authors contribute to the literature by untangling the internal mechanisms between TMT heterogeneity and breakthrough innovation and extending the discussion on effectuation theory from the entrepreneurship domain to the innovation field. Furthermore, the research findings can provide helpful implications for TMTs to manage breakthrough innovation effectively.