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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 widen the understanding of how remote work shapes the feedback environment by examining the perceptions of leaders and subordinates of daily, dyadic feedback interactions. The emphasis is on understanding how reciprocity within leader-member exchange (LMX) relationships manifests and how it influences the feedback dynamics.

Template analysis of a qualitative data set consisting of 81 semi-structured interviews with leaders (n = 29) and remote working subordinates (n = 52) was performed.

Drawing on the theoretical frameworks of the feedback environment and the leader-member exchange, the findings demonstrate the imbalance between the efforts of leaders and subordinates in building and maintaining a favourable feedback environment in the remote work context. The results of this study highlight the importance of the dyadic nature of feedback interactions, calling for a more proactive role from subordinates.

Given the estimation that the COVID-19 pandemic has permanently changed the way organizations work, leaders, subordinates and HR practitioners will benefit from advancing their understanding of the characteristics of dyadic, daily feedback interaction in remote work.

Qualitative research on feedback and leader-member exchange interactions in remote work that combines the perceptions of leaders and subordinates is sparse.

This study aims to investigate suspects underlying motivations to resist cooperation during investigative interviews. The authors propose a tripartite framework (i.e. concerns for identity, relational and instrumental reasons) for understanding motivations to resist, tested through three qualitative studies.

The authors coded semi-structured debriefs about investigators’ experiences with communicative resistance throughout their careers (n = 40; Study 1), with particularly resistant suspects (n = 18; Study 2) and with both investigators and their suspects (n = 11; Study 3). Coders identified examples illustrative of subcategories within the framework.

The authors found that both investigators and suspects cite various motivations to resist. The participants also highlighted the importance of considering these motivations when devising how to mitigate resistance within an investigative interview.

This research examines the understudied topic of communicative resistance and begins to examine motivations that might underlie the phenomenon. Eliciting and understanding suspects’ resistance motivations should be an important component of mitigating resistance using a rapport-based model.

The finance sector and property market challenges in some global regions have been linked to inefficient property valuation practices. As a result, global valuation professional organisations have set up standards and norms to promote efficient and transparent operations in the property valuation industry. Despite these concerns, valuation industries in some countries still face challenges that threaten their smooth operations. One of such is Nigeria, which faces various problems attributable to its valuation process and regulatory system. Consequently, this paper aims to examine the valuation process in Nigeria with a bid to identify the weaknesses in its valuation process and how it contributes to problems identified in the literature.

A qualitative research approach was adopted, and semi-structured interviews were conducted with 12 valuers across different segments of the valuation industry in Nigeria. The data were subjected to thematic analysis using Nvivo 12 software.

Our findings indicate a fundamentally weak valuation system and regulatory system marked by an opaque engagement process, underpricing of valuation services, inefficient domestication of international valuation standards, poor implementation and monitoring system and concerns about the training and certifications to meet global norms. These identified weaknesses contribute to and fuel problems such as client influence and valuation inaccuracy, among others.

The study has some implications for the valuation professional organisations in Nigeria. The valuation professional organisations should devise systems and enact standards that go beyond solely replicating the IVS and RICS Red Book to effective domestication to suit local norms. Given the inefficient implementation and monitoring system, the use of proptech that supplements legal instruments needs to be adopted. Furthermore, the regulations should be strengthened in line with the trends of sustainability, duty of care and use of data as advocated by the IVSC. This will promote trust in the system and allow global stakeholders to transact more confidently with the Nigerian industry, as the current set-up does not evoke sufficient confidence in the system to deliver excellent and transparent valuation assignments.

This study provides perspective from an untransparent property market on the implications of a poor regulatory system and valuation process for valuers and stakeholders who may rely on valuations conducted in such an environment for decision-making. The findings from this study potentially provide input for the valuation professional organisation in Nigeria in identifying the gaps in their framework and current practices and providing some suggestions to promote improvements.

This study undertook a systematic literature review of consumers’ information and knowledge sharing (I&KS) in digital scenarios, as it is an expanding thematic area that differs from other consumer behavior and has been underexplored.

Following the PRISMA philosophy, we identified I&KS-related studies in the Scopus database based on a search term chain determined through an exploratory study. Additional inclusion and exclusion criteria were applied, and studies were manually filtered. An input–process–output type model was used to manually review and systematize the literature. Then, a second content analysis was conducted using artificial intelligence (AI) tools.

Based on 51 relevant articles, this study characterized the I&KS research field as multidisciplinary through quantitative methods. Based on an input–process–output consumer behavior model and content analysis, this study systematized existing knowledge and revealed that most knowledge encompassed the influence of personal and psychological consumer characteristics. Additionally, based on AI tools applied to the full texts of the relevant articles, five thematic clusters emerged, largely coinciding with the input–process–output model used. Finally, future research avenues and recommendations for business and organizational practices were identified.

This study fills the gap in consumer studies by systematically reviewing I&KS, a developing field, as no prior research has addressed this topic systematically.

This study explores the use of digital tools to support the sharing of sustainability information in the transition towards sustainable supply chain management in food supply chains.

The qualitative study reports on a Swedish food supply network, consisting of interviews with retailers/restaurants, wholesalers, and farmers/processors. By applying the analytical lens of responsibilisation, the abductive study reveals the complexities and barriers in transitioning to a sustainable food industry with the help of digital tools.

The findings demonstrate that perceived responsibility for corporate sustainability was limited to the national legislative framework. This limitation is evidence of an evaded regime of responsibilisation across supply chain actors. Additionally, the use of digital tools to support sustainability information sharing was largely absent in strategic orientations. This selective or withheld sustainability information translated into a gatekeeping mechanism that potentially hinders collective efforts to achieve sustainability.

The findings indicate that Swedish food actors are currently in a waiting position regarding the use of digital tools to promote sustainability information sharing. More specifically, industry actors perceive the need for an updated regulatory sustainability framework that supports a faster, digitally supported transition towards a sustainable food industry. Policymakers should be more proactive to incentivise industry actors to develop and adopt digital tools promoting corporate sustainability.

Responding to the call for more research into the empirical reality of supply chain actors and their approaches towards digitalisation and sustainability, this study bridges the gap between conceptual studies and practice. Furthermore, this study refines the theory of responsibilisation by shedding light on the underlying mechanisms of sharing sustainability information within a food supply network. It suggests that there exists an evaded regime of responsibilisation whereby governmental agencies are assigned the greatest responsibility to drive corporate sustainability, and, in the absence of such regulatory requirements, the sharing of sustainability information is limited.

The aim of this study is to adopt a multifactor model to investigate the dynamic impacts of changes in the Reserve Bank of Australia’s (RBA) cash rate on the equity returns of the largest Australian companies during the period from January 1998 to May 2024.

The general-to-specific modeling strategy is used to determine how equity returns respond to contemporaneous or lagged changes in market movements, oil prices and calendar anomalies. The estimated parsimonious models pass key diagnostic tests, revealing that changes in the cash rate influence most companies, albeit in different directions and with varying response times.

While most banks, mining and insurance stocks are heavily impacted by changes in the cash rate, health and oil and gas stocks are predominantly affected by systemic market movements and oil prices. Almost all (13 out of 15) stocks exhibit significant responses to changes in oil prices.

Understanding these differential effects can help investors optimize their portfolio rebalancing strategies, particularly during periods of anticipated changes in interest rates. This is especially timely as the RBA is expected to start cutting the cash rate in the foreseeable future.

This study provides new insights by examining how changes in cash rates and oil prices impact the stock returns of Australia’s largest companies. It offers investors practical strategies for adjusting their portfolios in response to fluctuations in interest rates, oil prices and calendar anomalies.

This paper aims to further the understanding of the motivation to learn (ML) among an organisation’s older cohort of employees. It is proposed that age diversity climate (ADC) will positively impact ML by improving employees’ subjective age (SA) perception. Such a climate will indicate that the organisational climate is fair and inclusive regardless of the employee’s age.

Salaried Indian workers were administered a questionnaire on SA, ML and ADC.

ADC was positively related to ML, with SA acting as a mediator. The relationship is stronger for employees with higher chronological age (C.Age).

Policymakers and managers can draw from the findings and develop HR programs aimed at managing an age-diverse workforce and can incorporate measures that enhance the employability of the chronologically ageing but subjectively younger cohort to prevent premature departure from the labour market.

The present article contributes to the literature on work and ageing by investigating the subjective relationship of workers to their age. The findings also focus on successful ageing, thus contributing to the life span developmental theories.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

This study aims to investigate the influence of inventors’ abilities to acquire external knowledge, provide broad and professional knowledge and patenting output (i.e. different types of inventors) on the formation of structural holes.

The authors collected 59,798 patents applied for and granted in the USA by 33 of the largest firms worldwide in the pharmaceutical industry between 1975 and 2014. A random-effects tobit model was used to test the hypotheses.

The inventors’ ability to acquire external knowledge contributes to the formation of structural holes. While inventors’ ability to provide broad knowledge positively affects the formation of structural holes, their ability to provide professional knowledge works otherwise. In addition, key inventors and industrious inventors are more likely to form structural holes than talents.

The results identify individual factors that affect the formation of structural holes and improve the understanding of structural hole theory. This study is unique in that most scholars have studied the consequences of structural hole formation rather than their antecedents. Studies on the origin of structural holes neglect the effect of inventors’ knowledge abilities and patenting output. By addressing this gap, this study contributes to a more comprehensive theoretical understanding of structural holes. The results can guide managers in managing structural holes in accordance with inventors’ knowledge abilities and patenting outputs, which optimize the allocation of network resources.