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This paper aims to use the institutional and information-processing perspectives to explore their association with between internationalization and the Penrose effect phenomenon for business groups (BGs).

The authors use ordinary least squares regression models to test arguments about data pertaining to 101 Taiwanese BGs’ foreign direct investments.

The results indicate that greater levels of depth and scope in the process of internationalization during one period may negatively affect rates of growth in the following period. The results further demonstrate that institutional distance moderates the relationship.

Using the perspective of information-processing demands, the authors provide alternate explanations regarding the relationship between the process of internationalization (depth, scope and rhythm) and the Penrose effect.

Owners and managers should focus on both the depth and the scope of internationalization. BGs are likely to incur high dynamic adjustment costs, which then limit the rate of BGs’ growth. Managers should balance international market uncertainty with current managerial resources when determining how deeply and broadly to expand internationally and where to enter. In addition, as recent major panel studies suggest, management capabilities and practices can improve significantly, which has a positive effect on firm growth and performance. This does require the careful development and acquisition of the managerial resources needed for internationalization.

France's defeat by Germany in 1940 is one of the most shocking events in the annals of military history. Explanations for France's defeat have traditionally focused on battlefield mistakes, an unmotivated population, and even bad luck. Yet, the seeds of France's failure were sown long before her 1940 surrender. The purpose of this paper is to examine the presence of groupthink in the French General Staff during the interwar years with its deleterious effect on France's military preparedness.

Groupthink is used to understand the reasons behind France's decisive defeat at the start of World War II. Historians of the period and primary and secondary works were consulted and analyzed.

Multiple examples of the main eight groupthink symptoms were identified from the documentary evidence. Groupthink present in the French General Staff had an adverse impact on the France's preparations. Groupthink led to the downplaying of important information, the failure to question vital assumptions about German capabilities, and the misapplication of new military technology. This led to inflexibility and the inability to respond to innovative German technology and operational doctrine.

Groupthink is useful in explaining complex historical events – events which often have been attributed to poor leadership, corrupt or incapable politicians, or simply luck. The application of social science theory and methods to well‐documented events, whether “historical” or otherwise has the potential to enrich the understanding of these events and the ways in which they may be studied.

This study also contributes to evidence on groupthink and the application of theory in social science and management to the study of well‐documented historical events.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Social commerce (s-commerce) offers community-based platforms that facilitate customer-to-customer interactions and the development of customers' social shopping-based experience. While prior research has addressed the role of customer engagement (CE) in boosting s-commerce-based sales and performance, insight into the effect of s-commerce attributes on CE remains tenuous. Addressing this gap, this study examines the role of specific s-commerce attributes (i.e. community, collaboration, interactivity and social dynamics) on CE, which is, in turn, proposed to impact customers' repurchase- and electronic word of mouth (eWOM) intention.

A web-based survey was deployed to target users of a popular s-commerce platform, Etsy.com. Partial least squares structural equation modeling (PLS-SEM) was, then, used to analyze the survey data collected from 390 users.

The results reveal that the four examined attributes positively affect CE. The findings also demonstrate CE's positive effect on customers' repurchase- and eWOM intention.

Though CE has been identified as a key s-commerce performance indicator, little remains known about the role of specific s-commerce attributes in driving CE, as, therefore, explored in this research. Specifically, the authors examine the role of s-commerce-based community, collaboration, interactivity and social dynamics on CE. Their analyses also corroborate that CE, in turn, drives customers' post-purchase (i.e. repurchase/eWOM) intention. Managerially, our findings can be used to develop more engaging s-commerce platforms.

High residual stress caused by the high temperature gradient brings undesired effects such as shrinkage and cracking in selective laser melting (SLM). The purpose of this study is to predict the residual stress distribution and the effect of process parameters on the residual stress of selective laser melted (SLMed) Inconel 718 thin-walled part.

A three-dimensional (3D) indirect sequentially coupled thermal–mechanical finite element model was developed to predict the residual stress distribution of SLMed Inconel 718 thin-walled part. The material properties dependent on temperature were taken into account in both thermal and mechanical analyses, and the thermal elastic–plastic behavior of the material was also considered.

The residual stress changes from compressive stress to tensile stress along the deposition direction, and the residual stress increases with the deposition height. The maximum stress occurs at both ends of the interface between the part and substrate, while the second largest stress occurs near the top center of the part. The residual stress increases with the laser power, with the maximum equivalent stress increasing by 21.79 per cent as the laser power increases from 250 to 450 W. The residual stress decreases with an increase in scan speed with a reduction in the maximum equivalent stress of 13.67 per cent, as the scan speed increases from 500 to 1,000 mm/s. The residual stress decreases with an increase in layer thickness, and the maximum equivalent stress reduces by 33.12 per cent as the layer thickness increases from 20 to 60µm.

The residual stress distribution and effect of process parameters on the residual stress of SLMed Inconel 718 thin-walled part are investigated in detail. This study provides a better understanding of the residual stress in SLM and constructive guidance for process parameters optimization.

In this empirical study, the authors compared the workings of LMX between two countries: India and the United States. Data from 162 supervisor‐subordinate dyads in India and 102 dyads in the US was analysed to examine the impact of subordinate LMX ratings on their evaluation of supervisor performance. Results revealed significant differences in the workings of LMX in the two countries, especially as viewed from the subordinate’s point of view.

The purpose of this paper is twofold, first providing researchers with an overview about the uncertainties occurred in procurement including applicable approaches for analyzing different uncertain scenarios, and second proposing directions to inspire future research by identifying research gaps.

Papers related to supply chain risk management and procurement risk management (PRM) from 1995–2017 in several major databases are extracted by keywords and then further filtered based on the relevance to the topic, number of citations and publication year. A total of over 156 papers are selected. Definitions and current approaches related to procurement risks management are reviewed.

Five main risks in procurement process are identified. Apart from summarizing current strategies, suggestions are provided to facilitate strategy selection to handle procurement risks. Seven major future challenges and implications related PRM and different uncertainties are also indicated in this paper.

Procurement decisions making under uncertainty has attracted considerable attention from researchers and practitioners. Despite the increasing awareness for risk management for supply chain, no detail and holistic review paper studied on procurement uncertainty. Managing procurement risk not only need to mitigate the risk of price and lead time, but also need to have sophisticated analysis techniques in supply and demand uncertainty.

The contribution of this review paper is to discuss the implications of the research findings and provides insight about future research. A novel research framework is introduced as reference guide for researchers to apply innovative approach of operations research to resolve the procurements uncertainty problems.

Climate change is most apparent through the increased severity and frequency of extreme events. Tourism as an activity is particularly sensitive. This paper aims to investigate the impact that climate change has on Xiamen tourism through a fuzzy comprehensive evaluation of questionnaire responses.

A fuzzy classification system of tourism factors most sensitive to climate change was built on the basis of an analytical hierarchical process.

A “relatively strong” association grade of the impacts of climate change on tourism was observed. Through fuzzy comprehensive evaluation, the method used has allowed for clear classification of the aspects of tourism, through its development, which are more vulnerable to climate change. The results acquired here can serve as reference material for stakeholders on implementing risk assessments, deepening the understanding of how climate change affects tourism and coordinate the interests of different parties through the achievement of focused development and realize the optimum, long-term and sustainable exploitation of tourism resources.

The sensitivity of a variety of tourist sectors within Xiamen was assessed and represents the newest pre-COVID-19 opinions concerning the effect of climate change on tourism. Additionally, the data used in this study was also collected before the outbreak of the COVID-19 pandemic and will serve as an important marker to track how expert opinions of the effects of climate change on tourism change over time.