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Drawing on the literature from cognitive neuroscience and auditing research on professional skepticism (PS), this paper identifies new research questions, determinants, and theories that may resolve current problem areas in PS research. We identify the following PS research areas that neuroscientific perspectives can potentially improve: 1) theory, 2) trust, 3) trait and state skepticism, 4) deception/fraud detection, and 5) skeptical judgment and action. The paper concludes with a discussion of the critical question of whether integrating a neuroscientific perspective in PS research is worthwhile and provides further direction for future research.

Numerous empirical studies have been conducted to analyze the impact of board gender diversity (BGD) on firm performance without being able to establish a clear relationship. In this paper, we reassess the relationship between BGD and firm performance by using a quantile regression approach. Our results indicate that BGD matters only across a subset of the firm performance distribution. Moreover, when the possible endogeneity of the relationship between BGD and firm performance is taken into account, there are some conditions under which a positive and significant relationship is observed for the eight lowest quantiles.

The purpose of this paper is to identify the motivations to consume ecological foods in alternative food networks (AFNs).

In total, 150 questionnaires were applied; the questionnaire was adapted from Food Choice Questionnaire (Steptoe et al., 1995). Data were analyzed by means of multivariate statistics with factor and cluster analysis. In order to identify statistical differences (p<0.05), Kruskal–Wallis and Mann–Whitney nonparametric tests were performed.

Ten factors or motivations were found: social ecological concern, nutritional content, sensory aspects, certifications, naturalness, specialized consumption, trust in the seller, economic aspects, health and availability. Four groups were obtained and called: citizen consumers, in-process citizen consumers, conscious social consumers with no interest in certifications and conscious pragmatic consumers. It is concluded that differentiated consumers visit these establishments and their motivations are diverse, albeit they concur, to a varying extent, with the objectives of AFNs, finding a mixture of hedonic and ethical motivations.

This sort of works about specific places of consumption as well as specific consumers, in this case ecological, contributes to the development of future social research on other contexts, different consumers and products.

This sort of research has been carried out in various European cities, with a number of foods and over various sales channels; however, at present there is a debate around AFNs and the veracity of their goals. This way, the present work can contribute with an answer to whether the goals match the motivations of consumers.

The purpose of this paper is to explore whether the use of high-performance work systems (HPWSs) facilitates the development of organizational ambidexterity directly or through a mediating variable such as ambidextrous organizational culture.

The theoretical model and the hypotheses proposed were tested using a sample of 100 Spanish hotels. The data analysis method used was the partial least squares.

The results of the research confirm that HPWSs exert a direct influence on organizational ambidexterity. HPWSs shape and integrate exploitative and exploratory activities through the construction of a culture that promotes organizational diversity and shared vision, which are needed to shape a suitable context for ambidexterity. Therefore, ambidextrous organizational culture emerges as a mediating variable between HPWSs and organizational ambidexterity. Finally, the ambidexterity of hotels has a positive impact on their performance.

The present paper presents new alternatives when undertaking research on organizational ambidexterity. More specifically, this research incorporates a mediator variable called ambidextrous organizational culture between HPWSs and organizational ambidexterity, which has not been considered before.

This study aims to analyse the good practices developed by the Spanish Social and Solidarity Network (one of the leading networks in the country) regarding its social balance sheet, created under the perspective of social and solidarity principles. This social balance sheet is implemented by its members for their self-evaluation.

By using a qualitative methodology based on triangulation, which includes a semi-structured interview with the manager of the social audit commission, the main good practices associated with this initiative of social impact measurement are attained. Moreover, two organisations implementing the social balance sheet have been analysed to obtain a complete perspective of the tool and the process developed by the network.

The main findings include: the social balance sheet dimensions are based on the social and solidarity principles, which enable companies to analyse the compliance of their activity with their philosophy; cooperation is crucial for the success of the tool; the efforts made by the network involve a range of different behaviours, all shared and published on social networks and the internet for free to diffuse the good practices of social impact measurement.

This research contributes to the literature on social entrepreneurship and social impact measurement by analysing the good practices regarding a social balance sheet, designed under the social and solidarity philosophy, whose procedure can serve as a reference for any other representative institutions or practitioners. From this view, this initiative can be considered a social innovation itself since it constitutes a step towards transforming society through the quantification of business activity from a more social perspective and through a process of participative governance by all the stakeholders involved.

The purpose of this paper is twofold: first, to outline a framework for corporate philanthropy (CP) reporting that could help differentiate between symbolic and substantive reporting; and second, to test whether the reporting practices of large corporate donors are symbolic or substantive.

First, to construct a framework for CP reporting, the authors draw from research on corporate social responsibility communication, CP and reputational capital-building. Second, the philanthropy disclosures found in non-financial reports of the largest donors from the list of Fortune 100 corporations were examined using content analysis.

The theoretical framework identifies key ingredients of disclosure quality such as goals, causes, support, partners and impacts. The empirical findings show that disclosures regarding CP are more symbolic than meaningful. The largest donors provide descriptive information regarding the CP plan that primarily focuses on projects and causes. However, they fail to provide an explicit account of their decisions and the results of their philanthropic activities.

The framework could also be applied with small changes to other communication outlets including social media and corporate websites.

This paper addresses an important gap in non-financial reporting research: the lack of a CP accounting model. To the authors’ knowledge, the framework developed in this paper represents the first conceptualization of the quality of CP disclosure that may enable scholars to differentiate symbolic from substantive CP and in this way advances the debate on CP communication. This framework can also help companies sincerely engaged in philanthropy to benefit from these activities.

The research aims to describe the foundation of healthcare organizations’ past and present sustainability endeavors; describe the direction of a health-care organizations’ sustainable development; reveal and characterize what determines the foundation and direction in a public health-care sector; and provide some insights into social marketing for sustainability endeavors.

Based on a semi-inductive approach, judgmental sampling was applied to select relevant health-care organizations. Informants were identified according to their knowledge of their organizations’ sustainability initiatives.

Offer insights into the foundation of sustainability endeavors and the direction of sustainable development for upstream social marketing in the studied public sector. The social marketing perspective is a common factor of relevance for the studied public hospitals.

The foundations of sustainability endeavors undertaken across the studied health-care organizations have not so far been homogenous. The direction of sustainable development has also varied across the studied public healthcare organizations and there is a need to move beyond individuals and shift from a micro to a macro/structural environment of sustainable development, so as to observe the effectiveness of any social marketing intervention.

This study highlights the importance of applying an upstream social marketing approach and programs, as part of a social marketing strategy, to promote and stimulate sustainable change in health-care organizations.

Contrary to the common sense predominating in many societies nowadays regarding sustainability endeavors and sustainable development, we conclude that neither the foundation of such endeavors nor the direction of sustainable development has progressed adequately in the studied public healthcare sector. As social marketing is intended to benefit society and foster social change, the macro level of intervention of the upstream approach clearly reveals its usefulness in the public health area.

Reveals two axes based on a social marketing approach. One is of micro and macro determinants characterizing the direction of sustainable development in a public sector. Another is of homogeneous and heterogeneous foundations of sustainability endeavors.

The purpose of this paper is to illustrate how the introduction of new technologies can lead to reconsidering the division of the production process as well as the location of each stage, which may mean reshoring some of them.

The research is based on the analysis of the consequences of new technologies developed and introduced in the market to be applied in the final stage of jeans manufacturing. The paper presents the relevance of this technology, based on an in-depth interview with the representatives of the firm as well as firm and press reports, specialised websites and so on. The information of the reshoring company has been confirmed by its press releases.

The results show that a new technology justifies the reconsideration of the stages in which the production process can be divided and, once this division is considered viable, the drivers for reshoring can become more/less important in the reshoring decision.

Firms that previously offshored should consider that new technological processes may lead them to slice their value chains differently, causing them to seek the optimal location for each of the stages.

Most of the reshoring literature is based on a static framework where the production process is considered stable and the reasons for reshoring must reside in the change of relevant parameters (such as cost differentials, need to be more flexible, monitoring costs higher than expected, etc.). This paper reveals that changes in the production process, even in traditional sectors, may lead to reshoring/backshoring.

The purpose of this paper is to describe a model for the design and development of a condition-based maintenance (CBM) strategy for the cutting group of a labeling machine. The CBM aims to ensure the quality of labels' cut and overall machine performances.

In developing a complete CBM strategy, two main difficulties have to be overcome: (1) appropriately dealing with incomplete and low-quality production database and (2) selecting the most promising predictive model. The first issue has been addressed applying data cleansing operations and creating ad hoc methodology to enlarge the training data. The second issue has been handled developing and comparing an empirical model with a machine learning (ML)-based model; the comparison has been performed assessing capabilities thereof in predicting erroneous label cuts on data obtained from an operating plant located in Italy.

Research results showed that both empirical and ML-based approaches exhibit good performances in detecting the operating conditions of the cutting machine. The advantage of adopting an ML-based model is that it can be used not only as a condition indicator (i.e. a model able to continuously provide the health status of an asset) but also in predictive maintenance policies (i.e. a CBM carried out following a forecast of the degradation of the item).

The study described in this manuscript has been developed on the practices of a labeling machine developed by an international company manufacturing bottling lines for beverage industry. The proposed approach might need some customization in case it is applied to other industries. Future researches can validate the applicability of such models on different rotary machines in other companies and similar industries.

The main contribution of this paper lies in the empirical demonstration of the benefits of CBM and predictive maintenance in manufacturing, through the overcoming of a specific production issue. The large number of variables involved in thin label cutting lines (film thickness between 30 and 38 µm), the high throughput and the high costs due to production interruptions render the prediction of non-conforming labels an economically relevant, albeit challenging, goal. Moreover, despite the large scientific literature on CBM in rolling bearing and face cutting movements, papers dealing with rotary labeling machines are very unusual and unique.

The importance of food values for the post–purchase process has not been widely studied. Most previous research in this line has focused on examining either the attributes of specific food categories, without taking the corresponding values into account, or food-purchasing attitudes and behaviour. To address this gap in the research, this paper delves deeper into the influence of food values on post–purchase variables.

Specifically, it analyses the influence of food values on satisfaction (both with the purchase and with the establishment), switching costs and loyalty. To this end, a sample of 708 consumers, collected through online questionnaires in Spain, is analysed using various descriptive statistics and causal models.

The findings confirm the influence of food values on satisfaction and that satisfaction positively influences loyalty. Switching costs were not found to moderate the relationship between satisfaction and loyalty.

The survey had to be completed online, and, thus, respondents needed to have an e-mail address. This influenced the respondents' profile, since many consumers over the age of 54 do not have e-mail, do not use it, or are more reluctant to complete online surveys.

Purchase satisfaction was not found to affect switching costs, which reinforces the idea that loyalty can sometimes be spurious. It would thus be an indicator that, as long as consumers have no other option, they will continue to shop at the establishment. In contrast, establishment satisfaction did generate switching costs. This finding could be due to aspects such as convenience, the development and maintenance of relationships with the employees, knowledge of where products are located in the store, etc. Customers may be dissatisfied with their purchase, yet still satisfied with an establishment, which could entail very high switching costs for them and, therefore, cause them to remain loyal (albeit spuriously) to the establishment.

This research contributes to the literature in this field by examining the influence of food values on key post-purchase variables.