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In recent years, brand extension has become a popular and fundamental strategy of most luxury brands. The purpose of this paper is to clarify the factors that affect the success of luxury brand extensions by incorporating luxury brand value perceptions, parent brand attitude, fit perceptions and consumers’ product category involvement and innovativeness in a holistic model. The model is tested for two hypothetical luxury brand extensions types: complement and transfer.

This study employs a fuzzy-set qualitative comparative analysis (fsQCA) technique to identify the variables that combine to produce a positive or a negative attitude towards luxury brand extensions. The research was conducted on 555 young women professionals (254 for brand extension Type 1 – complement (umbrella); and 301 for brand extension type – transfer (seating furniture), respectively).

The results show that perceived fit between the parent brand and extension is a necessary condition for a positive evaluation of both extension types. Other than perceived fit, hedonic and symbolic values and consumer involvement are proven to be necessary antecedent conditions for the evaluation of transfer extensions. This study also proposes several configurations for forming a positive attitude towards each brand extension type and makes implications for luxury managers and further research.

The results of the research are significant in several ways. First, this study adds to the extant literature by exploring a somehow neglected subject: luxury fashion brand extensions. The study tests a more holistic model than those of previous studies on luxury brand extensions and utilises two different extension contexts adapted from Aaker and Keller (1990). Second, this study is the first to apply fsQCA to identify the factors of luxury brand extension evaluations. fsQCA is highly applicable to large-scale data without the loss of detail or the potential for complexity.

The purpose of this paper is to analyze the preparation of a sustainability report and a large‐scale energy‐saving campaign with regards to their role for organizational learning (OL). Similar processes indicating OL were observed during the implementation of both projects. Along the lines of a theoretical framework of OL these processes will be discussed. Potential of institutional transformation regarding sustainable development is indicated.

Following calls for “unified theory” on OL which can be used for empirical research, an integrative perspective has been proposed. Based on this perspective, two projects are discussed with respect to five dimensions in the process of OL: actors and media as communicative characteristics and triggers, factors as well as results as information processing characteristics.

The results show the driving role of making data available to the public (transparency as incentive for organizational change) and the need to change structures for cross‐linking information. Furthermore, benefits of creating new networks of actors for reflecting current structures and developing visions for future change are outlined.

Possibilities for transferring the project designs and experiences to other institutions are shown. Need for further research on the mechanisms of OL for promoting structural change toward a stronger role of sustainability in higher education is indicated.

The perspective of OL for sustainability reporting and energy saving offers new perspectives for internal change processes triggered by sustainability related projects. Promising research opportunities on triggers and drivers of such processes evolve.

Artificial intelligence (AI) fosters economic growth and opens up new directions for innovation. However, the diffusion of AI proceeds very slowly and falls behind, especially in comparison to other technologies. An important path leading to better adoption rates identified is trust-building. Particular requirements for trust and their relevance for AI adoption are currently insufficiently addressed.

To close this gap, the authors follow a qualitative approach, drawing on the extended valence framework by assessing semi-structured interviews with experts from various companies.

The authors contribute to research by finding several subcategories for the three main trust dimensions ability, integrity and benevolence, thereby revealing fundamental differences for building trust in AI compared to more traditional technologies. In particular, the authors find access to knowledge, transparency, explainability, certification, as well as self-imposed standards and guidelines to be important factors that increase overall trust in AI.

The results show how the valence framework needs to be elaborated to become applicable to the AI context and provide further structural orientation to better understand AI adoption intentions. This may help decision-makers to identify further requirements or strategies to increase overall trust in their AI products, creating competitive and operational advantage.

The idea that education should be made relevant to students is long-standing and pervasive in American society. Recently, motivation scientists have clarified important characteristics of students’ relevance beliefs, ways to intervene, and individual characteristics moderating intervention effects. Yet, there has been little consideration of the role of situational constraints and sociocultural influences on students’ relevance appraisal processes. We describe how societal changes and broader educational purposes affect the issues that students consider to be relevant to their educational experiences and the values they subsequently attribute to their studies. After differentiating components of relevance and highlighting ways in which particular components may be influenced by changing sociocultural milieus, we consider the implications of these processes for the development of subjective task value beliefs. Specifically, we show how the proposed model of relevance helps to parse out aspects of relevance appraisals that can be used to differentiate between components of subjective task value and argue that there is need to expand current models proposed in expectancy-value theory (EVT). Finally, we explore how recent global events may impact the social construction of educational relevance and constrain students’ developing beliefs about the value of their educational opportunities and implications for future research and educators.

The need for a strategic shift in senior management philosophy which encourages and promotes a culture of total employee involvement towards the attainment of service quality is one of the major competitive challenges facing the Australian banking industry in the 1990s. Some of these issues are addressed through a case‐study analysis of the origin, rationale and implementation of a quality service programme in the State Bank of South Australia. In examining these changes a historical outline of the State Bank of South Australia and an account of the research methodology used in the study form the introduction. This is followed by an analysis of the design and development of a programme of change and an identification of the key factors shaping the implementation of total quality management. In conclusion an assessment of the opportunities and constraints for the successful implementation of service‐quality delivery programmes in the Australian banking industry is given.

Borderline personality disorder (BPD) is a debilitating illness characterised by a pervasive pattern of emotional instability, interpersonal difficulties and impulsive behaviour in association with repeated self-injury and chronic suicidal ideation. People diagnosed with BPD also have high rates of co-occurring psychopathology, including disorders associated with disturbed impulse control, such as substance use disorder (SUD) and disordered eating behaviours. The co-occurrence of BPD and impulse control disorders contributes to the severity and complexity of clinical presentations and negatively impacts the course of treatment and recovery. This study qualitatively documents aspects of the lived experience and recovery journeys of people diagnosed with BPD and co-occurring SUD and/or disordered eating. This study aims to identify similarities with respect to themes reported at different stages of the recovery process, as well as highlight important factors that may hinder and/or foster recovery.

In-person, in-depth, semi-structured interviews were conducted with 12 specialist service consumers within a clinical setting. Ten women and two men (22–58 years; mean: 35.5 years) were recruited. Interview transcripts were analysed using thematic analysis principles.

As expected, participants with co-occurring disorders experienced severe forms of psychopathology. The lived experience descriptions aligned with the proposition that people with BPD engage in impulsive behaviours as a response to extreme emotional states. Key emergent themes and sub-themes relating to recovery comprised three domains: factors hindering adaptive change; factors assisting adaptive change and factors that constitute change. An inability to regulate negative affect appears to be an important underlying mechanism that links the three disorders.

This study highlights the potential shortcomings in the traditional approach of treating co-occurring disorders of BPD, SUD and eating disorders as separate diagnoses. The current findings strongly support the adoption of an integrative approach to treating complex mental health issues while concurrently emphasising social connection, support and general health and lifestyle changes.

The findings of this study contribute to the burgeoning BPD recovery literature. A feature of the current study was its use of in-depth face-to-face interviews, which provided rich, many layered, detailed and nuanced data, which is a major goal of qualitative research (Fusch and Ness, 2015). Furthermore, the interviews were conducted within a safe clinical setting with engagement facilitated by a clinically trained professional. There was also a genuine willingness among participants to share their stories in the belief that doing so would inform effective future clinical practice. Their willingness and engagement as participants may reflect their progress along the path to recovery in comparison to others with similar diagnoses. Finally, most of the interviewees were engaging in dialectical behavioural therapy (DBT)-style therapies; two were receiving mentalisation-based therapy treatment, and most had previously engaged in cognitive behavioural therapy or acceptance and commitment therapy-based approaches. The predominance of DBT-style therapy may have influenced the ways that themes were articulated. Future studies could supplement this area of research by interviewing participants receiving therapeutic interventions other than DBT for the treatment of BPD and heightened impulsivity.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

Gary R. Albrecht, Ph.D., North Carolina is an economist at Albrecht Economics located in Winston-Salem. He specializes in economic forecasting and forensic economics. He has been an Assistant and Adjunct Associate Professor at Wake Forest University, and he was the Director of Econometric Modeling at the University of Kansas. He is a past vice president of the National Association of Forensic Economics. His research has been published in the Journal of Forensic Economics, Journal of Legal Economics, Trial Briefs, and The Earnings Analyst, in addition to his authoring various economic research reports and book chapters. He holds a Ph.D. degree in Economics from Indiana University.