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The purpose of this paper is to investigate the intended and unintended consequences of compliance and auditing pressures in the Bangladeshi garment industry. To explore this issue the authors draw on three medium-sized suppliers. The institutional changes that followed the Rana Plaza accident in April 2013 make Bangladesh in general and the garment industry in particular an interesting and suitable research setting for standards compliance.

The study adopts a multiple case study approach. Face-to-face interviews have been conducted with the owners of three Bangladeshi garment manufacturing firms and several workers. Additionally, organisational documents and local newspaper articles had been collected wherever possible.

The results indicate that the pressure for compliance has led the case companies to prioritise the implementation of measurable standards over the socially grounded needs and priorities of workers. As a consequence certain initiatives instead of adding new social value in fact destroyed previously existing social value. Furthermore, the pressure for compliance created the necessity to find ways to cover the sizable cost of compliance. This prompted firms to pursue process upgrading through technological advancements and increased work pressures on the labour force. These initiatives led to an increased power imbalance and the exclusion of unskilled workers from the job market.

The paper contributes to the understanding of the human rights implications of compliance and auditing pressures and initiatives. Furthermore, in order to further enrich existing knowledge in the critical accounting literature, the study draws on insights from the global value chains (GVC) and international business (IB) literatures.

The paper contributes to the understanding of the human rights implications of compliance and auditing pressures and initiatives. Furthermore, in order to further enrich existing knowledge in the critical accounting literature, the study draws on insights from the GVC and IB literatures.

Global climate change is a serious threat to the survival and development of mankind. Reducing carbon emissions and achieving carbon neutrality are the keys to reducing greenhouse gas emissions and promoting sustainable human development. For many countries, taking China as an example, the electric power sector is the main contributor to the country’s carbon emissions, as well as a key sector for reducing carbon emissions and achieving carbon neutrality. The low-carbon transition of the power sector is of great significance to the long-term low-carbon development of the economy. Therefore, on the one hand, it is necessary to improve the energy supply structure on the supply side and increase the proportion of new energy in the total power supply. On the other hand, it is necessary to improve energy utilization efficiency on the demand side and control the total primary energy consumption by improving energy efficiency, which is the most direct and effective way to reduce emissions. Improving the utilization efficiency of electric energy and realizing the low-carbon transition of the electric power industry requires synergies between the government and the market. The purpose of this study is to investigate the individual and synergistic effects of China’s low-carbon policy and the opening of urban high-speed railways (HSRs) on the urban electricity consumption efficiency, measured as electricity consumption per unit of gross domestic product (GDP).

This study uses a panel of 289 Chinese prefecture-level cities from the years 1999–2019 as the sample and uses the time-varying difference-in-difference method to test the relationship between HSR, low-carbon pilot cities and urban electricity consumption efficiency. In addition, the instrumental variable method is adopted to make a robustness check.

Empirical results show that the low-carbon pilot policy and the HSR operation in cities would reduce the energy consumption per unit of GDP, and synergies occur in both HSR operated and low-carbon pilot cities.

This study has limitations that would provide possible starting points for future studies. The first limitation is the choice of the proxy variable of government and market factors. The second limitation is that the existing data is only about whether the high-speed rail is opened or not and whether it is a low-carbon pilot city, and there is no more informative data to combine the two aspects.

The findings of this study can inform policymakers and regulators about the effects of low-carbon pilot city policies. In addition, the government should consider market-level factors in addition to policy factors. Only by combining various influencing factors can the efficient use of energy be more effectively achieved so as to achieve the goal of carbon neutrality.

From the social perspective, the findings indicate that improving energy utilization is dependent on the joint efforts of the government and market.

The study provides quantitative evidence to assess the synergic effect between government and the market in the low-carbon transition of the electric power industry. Particularly, to the best of the authors’ knowledge, it is the first to comprehend the role of the city low-carbon pilot policy and the construction of HSR in improving electricity efficiency.

This paper presents a critical review of the economic network analysis methods and their applications to maritime transport. A network can be presented in terms of its structure, topology, characteristics as well as the connectivity with different measures such as density, degree distribution, centrality (degree, betweenness, closeness, eigenvector and strength), clustering coefficient, average shortest path length and assortative. Various models such as the random graph model, block model, and ERGM can be used to analyse and explore the formation of a network and interaction between nodes. The review of the existing theories and models has found that, while these models are rather computationally intensive, they are based on some rather restrictive assumption on network formation and relationship between ports in the network at the local and global levels that require further investigation. Based on the review, a conceptual framework for maritime transport network research is developed, and the applications for future research are also discussed.

This paper presents a critical review of the economic network analysis methods and their applications to maritime transport. A network can be presented in terms of its structure, topology, characteristics as well as the connectivity with different measures such as density, degree distribution, centrality (degree, betweenness, closeness, eigenvector and strength), clustering coefficient, average shortest path length and assortative. Various models such as the random graph model, block model, and ERGM can be used to analyse and explore the formation of a network and interaction between nodes. The review of the existing theories and models has found that, while these models are rather computationally intensive, they are based on some rather restrictive assumption on network formation and relationship between ports in the network at the local and global levels that require further investigation. Based on the review, a conceptual framework for maritime transport network research is developed, and the applications for future research are also discussed.

Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

Metaverse, that is extended reality (XR)-based technologies such as augmented reality (AR) and virtual reality (VR), are increasingly believed to facilitate fundamental human practice in the future. One of the vanguards of this development has been the consumption domain, where the multi-modal and multi-sensory technology-mediated immersion is expected to enrich consumers' experience. However, it remains unclear whether these expectations have been warranted in reality and whether, rather than enhancing the experience, metaverse technologies inhibit the functioning and experience, such as cognitive functioning and experience.

This study utilizes a 2 (VR: yes vs no) × 2 (AR: yes vs no) between-subjects laboratory experiment. A total of 159 student participants are randomly assigned to one condition — a brick-and-mortar store, a VR store, an AR store and an augmented virtuality (AV) store — to complete a typical shopping task. Four spatial attention indicators — visit shift, duration shift, visit variation and duration variation — are compared based on attention allocation data converted from head movements extracted from recorded videos during the experiments.

This study identifies three essential effects of XR technologies on consumers' spatial attention allocation: the inattention effect, acceleration effect and imbalance effect. Specifically, the inattention effect (the attentional visit shift from showcased products to the environmental periphery) appears when VR or AR technology is applied to virtualize the store and disappears when AR and VR are used together. The acceleration effect (the attentional duration shift from showcased products to the environmental periphery) exists in the VR store. Additionally, AR causes an imbalance effect (the attentional duration variation increases horizontally among the showcased products).

This study provides valuable empirical evidence of how VR and AR influence consumers' spatial bias in attention allocation, filling the research gap on cognitive function in the metaverse. This study also provides practical guidelines for retailers and XR designers and developers.

Publicly funded healthcare systems struggle to govern and determine how finite resources should be allocated in relation to political goals within a pre-determined budget. Primary healthcare (PHC) has a central multipurpose function, not least in terms of political strategies, but PHC governance is still largely underexplored. The aim is to explore how politicians responsible for making decisions pertaining to healthcare coverage navigate the governance of public PHC and disentangle it in the form of narratives based on different types of underlying rationales.

Semi-structured interviews were conducted with 15 politicians from 3 Swedish regional healthcare authorities. The data were analysed abductively based on scientific, clinical and cultural rationales using thematic content analysis.

Our study provides insights into how PHC’s multipurpose function implicates tensions between politicians' different responsibilities regarding healthcare coverage. It shows how politicians navigate various coexisting rationales, with some being more dominant than others and where tensions also exist between them. In this balancing act, they create narratives addressing different stakeholders and priority-setting dilemmas, reflecting the diverse rationales. Our study reveals that politicians play a crucial role in PHC governance and priorities, balancing rationales that might otherwise become overly dominant.

This paper contributes new knowledge by displaying how politicians balance tensions within and between rationales through different narratives regarding goals/commissions, problematic situations and preferred solutions in PHC governance.

This study aims to investigate the factors influencing consumer attitudes towards purchasing sustainable fashion. In particular, the authors examine the impact of self-transcendence and self-enhancement values on consumer attitudes towards purchasing sustainable fashion. The authors also examine the enablers (environmental concern, durability and fashion leadership) and barriers (fashion consciousness and price sensitivity) of sustainable fashion purchase behaviour.

The authors used a Web-based self-administered survey to collect data from 350 millennials. Partial least squares structural equation modelling was used to analyse data.

The findings indicate no substantial impact of self-transcendence values on attitudes towards sustainable fashion – while self-transcendence values exerted a notable effect on sustainable purchasing behaviour and environmental concerns. Furthermore, the results revealed no relationship between individuals’ attitudes towards sustainable fashion and their purchasing behaviour, whereas a strong relationship has been established between environmental concerns and attitudes towards sustainable fashion.

It provides empirical insights into factors that are pertinent in understating barriers and drivers of sustainable fashion behaviour among millennials.

This study uses the value-attitude-behaviour hierarchy to understand the purchase intentions of sustainable fashion, extending the range of sustainable consumption factors associated with attitudes and behaviour gaps.

Off-Site Construction (OSC) has received much government and public attention during and after COVID. Building Information Modelling (BIM) is an initiative discussed widely to promote OSC implementation. Although many policy promotions have been published, there are many challenges to implementing BIM and OSC in real life and questions of whether they really offer value to healthcare design professionals. This research aims to investigate BIM and OSC to understand their commonalities and differences of challenges by collecting empirical evidence from China’s healthcare construction.

This exploratory research adopted a mixed method with a questionnaire survey and interviews. A total of 261 questionnaires were received (with 183 valid), followed by 31 semi-structured interviews.

This research reveals that although both OSC and BIM face similar adoption challenges and suspicious attitudes in real-life projects, their challenges’ connotations and reasons are different. OSC faces scepticism for its customisation costs and technical constraints, while BIM is seen as limited in utility and complex to integrate. Highlighting these as socio-technical challenges, the research advocates for an integrated framework to effectively implement OSC and BIM, addressing both technical and collaborative needs in healthcare construction.

This research examines OSC and BIM within the context of healthcare construction, a focus that is relatively underexplored. The research provides a juxtaposition of the perceived and practical challenges of adopting these technologies, revealing a gap between the industry’s expectations and the current capabilities of OSC and BIM, thereby contributing to the development of modern methods of design in healthcare.

Catastrophic supply chain disruptions can significantly damage the operational and financial performance of firms. While a growing body of literature on supply network structures has studied what influences supply networks' vulnerability to supply chain disruptions and capability to recover from them, it remains unclear how supply network structures change after major supply chain disruptions. We aim to provide an understanding of how these changes occur.

Using a natural experiment approach and supply network data from Factset, this study investigates how firms' supply network structures change after experiencing the catastrophic supply chain disruptions caused by the 2011 Tohoku earthquake and tsunami in Japan. We capture post-earthquake supply network changes using the measures of degree centrality and ego network density.

The results of the analysis suggest that compared to unaffected firms, the affected firms experience changes in their supply network structures tending toward lower complexity measured by in-degree centrality, out-degree centrality and ego network density.

This study contributes to social network theory and the complex adaptive supply network literature by providing empirical evidence of structural changes in supply networks after catastrophic supply chain disruptions. A managerial contribution is made by providing a reflection on why these changes might be occurring and alert firms to the challenges of managing complexity in their supply networks.