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This paper aims to examine the association between the working relationship between internal and external auditors and the moral courage of internal auditors to report management fraud in the Tunisian setting.

Data are gathered from 163 internal auditors working in Tunisian companies and a partial least squares–structural equation model (PLS-SEM) is used to test the hypothesis regarding the effect of the cooperation between internal and external auditors on internal auditors’ moral courage.

The results of this study provide strong empirical support for the positive impact of the working relationship between internal and external auditors on internal auditors’ moral courage to report management fraud and unethical behaviors.

The reported results increase the awareness of Tunisian regulators to enact regulations that strengthen the collaboration between internal and external auditors to promote internal auditors’ moral courage and then limit fraud and improve organizational performance in the Tunisian setting.

This paper fills one of the major research gaps in internal audit and moral courage research streams by revealing that the courageous behavior of internal auditors can be fostered by specific means efficacy such as the working relationship between internal and external auditors.

The main purpose of this paper is to document the first author's experience of using institutional ethnography (IE) to “take sides” in healthcare research. The authors illustrate the points with data and key findings from a study of cardiovascular disease prevention.

The authors use Dorothy E Smith's IE approach, and particularly the theoretical tool of “standpoint”.

Starting with the development of the study, the authors trouble the researcher's positionality, highlighting tensions between institutional knowledge of “prevention” and other locations where knowledge about patients' health needs materialises. The authors outline how IE's theoretically and methodologically integrated toolkit became a framework for “taking sides” with patients. They describe how the researcher used IE to take a standpoint and map institutional relations from that standpoint. They argue that IE enabled an innovative analysis but also reflect on the challenges of conducting an IE – the conceptual unpicking and (re)thinking, and demarcating boundaries of investigation within an expansive dataset.

This paper illustrates IE's relevance for organisational ethnographers wishing to find a theoretically robust approach to taking sides, and suggests ways in which the IE approach might contribute to improving services, particularly healthcare. It provides an illustration of how taking a patient standpoint was accomplished in practice, and reflects on the challenges involved.

The purpose of this study is to analyze the influence of social capital on human capital; the effect of social capital on transaction costs; the influence of social capital, human capital and transaction costs on empowerment; the indirect effect of social capital on empowerment through human capital; and the indirect effect of social capital on empowerment through transaction costs in Bangli Regency.

The population in this research is all wood carving business in Bangli Regency, in all districts some 366 business units. The number of respondents surveyed were 191 business units in all sub-districts. The sampling technique used is stratified random sampling, with strata of business area. Inferential analysis is preceded by using factor analysis techniques to obtain factor scores on each latent variable, followed by path analysis to answer the research objectives.

Based on the analysis, the following conclusions are drawn: social capital has a positive and significant impact on human resources; positive social capital and significant positive to transaction costs; social capital and human resources have a positive and significant effect while transaction costs and no significant positive effect on empowerment; human resources partially mediate the influence of social capital on empowerment; and transaction costs do not act as a variable, mediating the influence of social capital on empowering small woodcraft industry in Bangli Regency.

This study is one of the few to investigate the role of social capital, human capital and transaction cost on empowerment of small industries, especially wood carving in Bangli District. This small woodcraft industry is famous for its uniqueness that characterizes Balinese carving ornaments. But lately, the productivity of handicrafts wood carving, especially in Bangli District, fluctuates tend to decline. Social capital, in addition to human capital and technology, also plays an important role in the production process. Social capital equals other physical capital and can increase productivity and economic efficiency. Higher social capital owned by individuals or groups can reduce transaction costs; thus economic activity can run efficiently. Social capital is the information, trust and norms of reciprocity inherent in social networks.

Purpose – The purpose of this research is to study the process conditions that give best yield and expected compositions of liquid smoke products that result during the pyrolisis process relying on predetermined variables.

Design/Methodology/Approach – Pyrolisis process running times are varied, that is, 0.5, 1, 1.5, 2, 2.5, 3, 3.5, 4, 4.5, 5, 5.5, and 6 hourly. Condensing temperature maintained remained 25–30 °C. Products identification was applied by using gas chromotography mass spectroscopy.

Findings – Based on the research output, it was concluded that process conditions which give maximum yield were achieved when using double unit condenser (DUC) and time optional four hours, and it provides maximum volume liquid smoke product, and compositions of pyrolisis products. The process also created seven components, namely nepthalene, propanoic acid, 3,7 nanodiena, 2 metilguaiakol, 2-metoksi 4-methyl phenol, 4 ethyl-2 metoksil phenol, oxybanzene. Applying DUC during condensation phase may increase condensing force thereafter obtaining resulted products between 200% and 300% rather than using single unit condenser (SUC).

Research Limitations/Implications – This research was conducted on a fixed batch reactor made of a metal plate with a thickness of 3.0 mm. It carries 200 kg in capacity. In this phase, the moisture of candlenut shells might be kept in 10–12.5% wt. Process temperature applied ranged within 350–500 °C.

Originality/Value – In addition the study increased the theorical of understanding about pyrolisis process and Improving the production of liquid smoke from candlenut shell by pyrolisis process using the method of vapor condensation (Double unit condensor).

This study explores the role of polychronic temporal orientation and decision-making decentralization on founders' perceptions of entrepreneurial self-efficacy (ESE).

Longitudinal survey data were collected from 141 business founders in China.

Findings suggest that decision-making decentralization is positively associated with founders' ESE. In addition, a polychronic temporal orientation is positively related to ESE, and this relationship is mediated by decision-making decentralization.

This study adds to existing knowledge on ESE and temporal related issues by presenting empirical evidence that explains how and why the temporal orientation context and the practice of decision-making decentralization can shape ESE perceptions among venture founders.

The purpose of this paper is to analyze the influence of different factors on forestry production, with an aim to explore the degree of connection between forestry economic growth and influencing factors such as forestry investment, labor input, afforestation area, scientific and technologies progress, and the reform of property-rights regimes.

According to the data of China Forestry Statistical Yearbook from 1978 to 2017, this paper uses the grey correlation analysis to observe and analyze the factors influencing China’s forestry economics growth.

The results show that capital investment demonstrates the largest impact on the forestry output value, followed by property system, afforestation area, labor input and technologies progress. The correlation coefficients of the above factors are 0.874451654,0.85827468,0.835138412,0.832985604 and 0.825747493. This means that forestry capital investment plays a major role in contributing to forest economic growth; forest property system also plays a positive role in the growth of forestry economy.

This paper uses continuous data collected during 1978‒2017, which are quite extensive as compared to data used in the existing research, considering the influencing factors are comprehensive, especially the impact of property right system reform on forestry economic growth.

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue.

This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class.

The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class.

This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities.

The novelty of this research is the implementation of EBL in partnership accounting topics.

Social entrepreneurship plays a crucial role in the contemporary economic and social ecosystem, defining a value proposition that incorporates a plurality of dimensions to be considered. This research work analyzes the externalities of social enterprises driven by arts and culture for the territories they operate in.

A mixed-method approach of a single case study is performed to consider multiple dimensions in the development of controlling models in the managerial field. The framework adopted is then implemented through a longitudinal analysis over the last three years.

The empirical evidence shows the evolution of the economic and financial performance, the social effectiveness and the institutional legitimacy of the case, explaining the role played in the reference community, even during crisis time. The predictive power of performance changes emerges as a direct link to socially responsible indexes that amplify the attractiveness of value proposition processes.

The results obtained are aligned with Betzlet et al. (2021) key predictor of the success of social entrepreneurship. A wide sample with multiple social enterprises operating in the cultural and creative field needs to be considered in the future, to further advance the literature through a comparative analysis.

This paper reveals that, in the cultural and creative sector, social entrepreneurship value creation is intrinsically linked to the individual and collective identity dimension able to promote cohesion and community well-being.

This study aims to examine the moderator effect of religiosity on the relationship between halal brand awareness and habit towards purchasing decisions of halal products.

The quantitative method is used in this study. Descriptive and statistical (multiple and moderated regression) analyses are employed to test the hypothesis according to the research model. The data is collected using a cross-sectional design from 197 respondents consisting of business owners in North Sumatera, Indonesia.

It is found that both halal brand awareness and habit have a positive and significant effect on the purchasing decision of halal products. Meanwhile, religiosity significantly acts as a moderating variable in the relationship between awareness and purchasing decisions, as well as habit and purchasing decisions.

This study revealed the important factor of religiosity as a moderating factor in purchase decisions of halal products. The government may need to collaborate with Islamic educational institutions to raise awareness of the halal concept and product awareness. It is assumed that individuals who know about the Islamic religion will have a higher degree of awareness of halal products compared to individuals with limited knowledge of Islam; thus, providers of Islamic education play a crucial role in raising the level of awareness of halal products. Schools may serve as catalysts for the dissemination of knowledge of halal products.

Developing halal product markets can be done by enhancing the religiosity level of consumers, one of them through attending formal or informal religious classes.

Often linked to the New Public Management (NPM) doctrines, agencification has been on the priority list of policy makers for over two decades. This article proposes an analysis of the role of agencies in the French health system and the impact of government agency reform on physicians and the public.

The research analyzes the perceived implementation of a re-concentration of decision-making powers within public agencies as the declared goal of agencification at the French health care system, specifically primary care providers and hospitals. The assessment relies on secondary sources from ministerial bodies such as the Ministry of Health and Social Affairs, the Ministry of Labor, the Social Security and the General Accounting Office, and specialized French technical agencies.

Decentralization in France and the subsequent rise of public health care agencies had outcomes below expectations. Hence, a re-concentration of decision-making powers within the larger Regional Health Agencies; a streamlining of the public administration; and a re-appropriation of decision-making powers by the Ministry of Health are needed. The monitoring of health providers allows central health authorities to govern at a distance.

The analysis of health care agencies in France and of their use of efficiency-enhancing techniques may trigger a change of values within the medical profession.