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The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.

This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.

Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.

The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.

Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.

Studies have shown that research is a global innovation’s “engine room.” Therefore, young adult-built environment researchers (YABER), especially in developing countries, need research upskilling and reskilling training for better-integrated outcomes. Evidence shows that research training can improve YABER competencies and proficiencies. In Nigeria, YABER may have had some challenges in training needs. There is a lack of extant literature about the issues facing Nigeria’s YABER upskilling and reskilling training needs. Thus, this study investigated the perceived problems facing YABER and proffered measures to improve their training needs in Nigeria.

The researchers used participants from Edo State, Abuja and Lagos State, Nigeria. This study adopted a qualitative research approach. The researchers accomplished saturation after 40 virtual interviews and adopted a thematic analysis for the primary data.

The research shows that the built environment research refines current and creates new knowledge. The built environment researchers (trainers and trainees) need training but face challenges. Findings clustered measures to improve quality research publications in the built environment through YABER training into government/regulatory agencies-related, higher education institutions-related and researcher-related measures.

The developed framework and thematic network analysis could be used to stimulate YABER training needs and, by extension, stir Nigeria’s higher education institutions regulatory agencies to upgrade requirements for academic staffers, especially published articles, to be compulsorily Scopus/Web of Sciences indexed for promotion exercise. This is the global best practice, and Nigerian scholars cannot be in isolation. It will form part of this study’s implication and revitalise UNSDG 4.

This paper aims to study how corporate governance and country-related contextual factors affect the relationship between board gender diversity and environmental, social and governance (ESG) disclosure in its components: governance, social and environmental.

Using ordinary least-squares and two-stage least squares (2SLS) regressions, and retrieving ESG disclosure data from Bloomberg’s database, the paper analyses a sample of European nonfinancial listed firms (1,935 firm-year observations) over the period 2014–2022. The study adopts board independence and board cultural diversity as structural and demographic board attributes that characterize the corporate governance environment in which female directors operate; the enforcement of law and gender equality as country-related institutional and cultural factors.

Results suggest that female directors may substitute board independence in improving ESG and governance disclosure, whilst they co-occur with board cultural diversity in increasing ESG, governance and social disclosure. Findings indicate that the enforcement of law increases the positive effect of female directors on environmental disclosure and lowers the impact on governance disclosure. Conversely, a more gender-equal environment enhances female directors’ engagement in improving governance disclosure, reducing their beneficial effect on environmental information.

This study contributes to the literature suggesting that structural and other demographic board contextual aspects, as well as institutional and cultural country-related contextual factors, affect the relationship between board gender diversity and ESG disclosure differently and the effect may vary depending on ESG disclosure.

This paper aims to focus on exploring and understanding the practice of analyzing the determinants of the Moroccan Dirham by foreign exchange professionals in trading rooms in the context of transitioning to a more flexible regime initiated by Moroccan authorities. The objective of this study is to highlight how foreign exchange operators analyze the determinants of the Moroccan Dirham in the context of exchange rate liberalization, focusing primarily on qualitative data rather than quantitative data.

Therefore, this paper opted for a methodological approach using interview surveys to understand the underlying behavior of Moroccan foreign exchange operators, conducting a content analysis. This paper targeted six foreign exchange operators from nine Moroccan banks authorized as market makers by Bank Al-Maghrib.

The results indicate that the fluctuations of the Moroccan Dirham are closely linked to two main factors: the analysis of the EUR/USD exchange rate and market liquidity analysis. Furthermore, content analysis revealed five essential aspects regarding the practice of analyzing the determinants of the Dirham: “Dirham determinants,” “complementarity between technical analysis and fundamental analysis,” “trends and reversals,” “utility of macroeconomic models” and “psychological factors.”

Certainly, this methodology allows for exploring and understanding the underlying behavior of currency operators but inherently generates a certain degree of subjectivity that can affect the research validity. Indeed, the subjectivity can arise from the responses of the currency operators themselves. They may present the phenomenon coherently or selectively choose the elements they remember to respond to. On the other hand, the validity of this type of research relies on the researcher's ability to cultivate empathy throughout the knowledge creation process. The empathetic stance adopted in this study proved to be complex due to the uniqueness of operators and interaction, sometimes making it challenging to combine empathy, respect and critical thinking (Olivier De Sardan, 2004). Furthermore, the researcher is often faced with an interpretation bias, which can manifest not only during the coding of collected data but also during the analysis of the constructed content. To mitigate this interpretation bias, this paper subjected the collected data to a double coding procedure.

This study aims to narrow the gap in opinions between academics and practitioners by providing a practical overview for change novices.

This study is the pioneering inquiry exploring the process of determining the Moroccan dirham within the transition to a flexible exchange rate regime, using an exploratory methodological approach.

This study aims to empirically reveal how marketing mix elements are used in Ponzi schemes to trigger herd behavior. Thus, it was aimed to determine how Ponzi schemes use marketing tools to approach and persuade victims. Clarifying this issue is vital in identifying critical points in diagnosing and detecting Ponzi schemes and in de-marketing practices to be used against them.

In this study, content analysis was used to analyze in-text expressions most practically. The population of this study is the Ponzi scheme cases that took place in Turkey between January 1, 2016, and May 31, 2023, which appeared in the press. The study sample consists of 44 cases accessible in terms of parameters, including the research subject in the research population.

In order to reach the widest audiences, Ponzi schemes have generally emerged in metropolitan cities that produce a significant portion of the country's gross national product. The minimum fee to enter these systems is usually between 40 and 50 USD. Although Ponzi Schemes appear to be a financial product, the product they claim to make money is usually intangible and complex. Furthermore, the system's return rate is always higher than the market rate. It is seen that other people influence people in their social and professional environments. Promotion in Ponzi schemes is carried out by word of mouth, social media, direct persuasion, introductory meetings and individual communication. When the herd behavior patterns in Ponzi are examined, it is seen that most of them are “Heuristic Simplification” and “Social Interaction.” As a result, it has been understood that marketing mix elements are used consciously and actively to trigger herd behavior in Ponzi schemes.

The most important limitation of the study is that the data compiled about the cases are not standardized, and the newspaper reports did not provide some details at a sufficient level.

Using a qualitative method and an evidence-based interdisciplinary approach, this study reveals how marketing mix elements are used in Ponzi schemes, a type of financial fraud. In addition, the research is original in that no other study with similar content and scope was found in the literature.

This study investigates the impact of business networking activities and governance mechanisms on the performance of small and medium tourism enterprises in Tanzania’s tourism industry. This study aims to provide insights into how networkig and governance can enhance operational efficiency, market access and overall performance.

The purpose of this study is to provide information that reflects the true state of affairs and to develop a conceptual model that examines the moderating effect of uncertainty on relative brand trust–love.

Extant empirical studies, conceptual literature and related theories were identified and integrated to develop the conceptual model.

Findings of the study suggest that relative brand trust–love arises because of different components of uncertainty. Relative brand trust–love exhibited by the customer is moderated by uncertainty at the individual level, brand level and technology level. These uncertainties represent the situation that considers if relative brand trust–love can be enhanced. A few propositions have been suggested for such situations to enhance relative brand trust–love.

This paper proposes a conceptual model and also makes research propositions that need to be validated and confirmed empirically. It adds value to theoretical advancements in strengthening the customer–brand relationship. Furthermore, results suggest that relative brand trust–love can be improved over time if these components can be supported by increasing information at different levels. The conclusions will be informative to practitioners and brand managers in strengthening a brand into the market more effectively. Moreover, it can transform the brand into a global brand and help build sustainable long-term relationships. Findings can be useful and interesting information for the researchers who are interested in finding strategic ways for effective decision-making related to brand trust and brand love.

The conceptual model, and the propositions related to different levels of uncertainty, and its effect on relative brand trust–love, is a new approach in enhancing relative brand trust–love and hence helpful in strengthening the quality of customer–brand relationships.

This paper aims to investigate the moderated-mediation roles of career crafting as well as leader-member exchange (LMX) between career decision self-efficacy and psychological empowerment among ex-offenders in Ghana.

A purposive sampling technique was used in selecting of 412 ex-offenders at various religious rehabilitation units in Ghana. A multiple regression analysis was conducted to investigate the hypothesized paths.

The findings show that LMX moderates the mediated link between career crafting and psychological empowerment.

Guided by the positivist paradigm deployed in the study, some methodological limitations such as the inability to provide an in-depth explanation of cause-and-effect relationships are worth noting for future studies to explore.

To the best of the authors’ knowledge, the empirical work is unique, as it is the first to extend the scope of career development through the perspective of recidivism in an emerging economy.

This study uses the S-O-R theory to examine how trust and outcome expectancy influence usage and advocacy. It also analyzes the moderating role of trust in a low-trust society and the differences between low-trust and high-trust consumer segments.

Our analysis was based on a sample of 400 responses collected using a pre-tested survey during January–March 2023. Purposeful and snowball sampling techniques were used to select the study participants. The research model was estimated using the SmartPLS 4.0 statistical application.

The findings revealed that outcome expectancy strongly predicts consumer trust. While word of mouth was impacted more by trust than usage behavior, trust was found to be a stronger predictor of recommendation behavior of FinTech digital payment systems than usage behavior. We distinguished between consumers with low trust (“misbelievers”) and those with high trust (“believers”). We found that the effect of outcome expectancy on usage behavior was more substantial for “misbelievers” than “believers.”

The study’s findings have practical implications for business and marketing executives, regulators, FinTech companies and the banking and payment industry in designing strategies for gaining consumer trust, promoting consumer recommendation behavior and using FinTech innovations.

This research’s originality lies in applying the S-O-R theory to the digital payment context within FinTech. It examined consumer trust dynamics and outcome expectancy dynamics, particularly in the underresearched setting of developing countries known for their low-trust environments. Also, the study introduces a methodological innovation by employing multigroup analysis to “decompose” moderation associations, offering more profound insights into the influence of trust on the adoption and sustained use of FinTech services.

The purpose of this study to explore the teacher’s perception about family aggression and domestic abuse that can cause students psychotic trauma. Also, this article will further highlight the mitigating strategies for teachers to overcome those challenges which they faced while dealing with such female students.

In this exploratory study, a qualitative data collection tool semi-structured interviews were used. This research interviews were conducted from public school teachers of Pakistan. For data analysis thematic analysis approach was used to answer the targeted research questions.

The findings of the study reveal that the family aggression and domestic abuse have severe negative effect on female students’ mental health which cause them trauma and also negatively impact of their educational progress and overall growth. Also, several challenges have been identified from the findings such as difficulty in identification of such female students, lack of support and counselling skills and social constraints. Similarly, this study also suggests some interventional and mitigating strategies to overcome these challenges faced by teachers such as, awareness sessions for parents and society, teachers training for such skills, including such contents in curriculum etc.

The results of the current study are beneficial for the teacher and school administration to handle such female students they are affected due to abuse and domestic violence and improve their mental well-being and growth.

This is a unique study because there is very limited research done in the context of Pakistan which addresses this burning social issue, particularly adding the voices of teacher’s about identifying and dealing such female students they are victim of family aggression and domestic abuse.