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The study advances research on the high-performance work system (HPWS) and innovation performance (IP) linkage by empirically analyzing the serial mediation of human resource flexibility (HRF) and knowledge absorptive capacity (KAC). Previous research on the HPWS–IP linkage underscores the presence of a “black box.” Therefore, the present study aims to unravel the underexplored HPWS–IP relationship through HRF and KAC mediation in the context of the hotel industry.

Survey-based time-lagged data were collected from 303 mid-level managers in the hotel industry. Structural equation modeling (SEM) using Smart-PLS 4 was used to test hypothesized relationships.

The results reveal that HPWS has a significant positive direct relationship with innovation performance, human resource flexibility and knowledge absorptive capacity. Further, both human resource flexibility and knowledge absorptive capacity also serially mediate the HPWS–IP linkage.

The results of the study provide useful insights into the hotel industry in Pakistan by offering empirical evidence that building HPWS in the hotel sector can lead to increased human resource flexibility and enhanced knowledge absorptive capacity, ultimately contributing to improved innovation performance.

Notably, human resource flexibility and knowledge absorptive capacity together as dynamic capabilities represent a novel contribution rarely discussed in the literature, particularly their role as serial mediators between HPWS–IP relationships within the hotel industry.

Achieving innovation performance (IP) through high-performance work system (HPWS) remained relatively unexplored. Literature on the HPWS-IP linkage mechanism raises a question mark and highlights the existence of a black box. Therefore, the present study aimed to empirically fill the gap in the literature by developing a framework to theorize HPWS nexus with IP through serial mediation of intellectual capital (IC) and organizational ambidexterity (OA).

To answer the study questions survey-based, multi-source and time-lagged data were collected to examine the proposed model. SPSS 24 version was used to evaluate descriptive statistics and through Smart-PLS 3.32., partial least square structural equation modeling (PLS-SEM) was employed to test the study hypotheses.

Study findings indicate that HPWS not only has a significant direct impact on IP but also has a significant indirect relationship with IP through the mediation of IC and OA. Both IC and OA also mediated this relationship serially.

The originality of the study lies in the fact that it studied HPWS as an antecedent of IC and OA and IP as the consequence. Further, the study fills the knowledge gap in previous literature in which limited or no study has used the serial mediation model with two mediators particularly IC and OA to explore the relationship between HPWS and IP.

This study aims to investigate the impact of climate change risk disclosure (CCRD) on Corporate Value while exploring how corporate characteristics such as size, financial performance and leverage may moderate this relationship.

This research used a sample of 50 companies from the EGX100 index on the Egypt Stock Exchange, covering the years 2018–2022 (250 observations). For the first hypothesis, the authors use ordinary least squares regression, while for the other hypotheses, the authors use the PROCESS program developed by Andrew F. Hayes to analyze moderation.

The findings indicate a negative association between CCRD and corporate value. However, the extent of this influence can vary depending on the company’s characteristics. Specifically, CCRD negatively affects the value of small-sized, less profitable and highly leveraged corporates. Conversely, it positively impacts the value of large-sized, more profitable and less leveraged corporates.

The findings have significant implications for stakeholders in Egypt and similar developing countries. This significance stems from the substantial impact of CCRD on corporate value. CCRD can heighten investors’ perception of risk as a new risk factor, potentially leading to increased corporate risk. Therefore, CCRD is vital in identifying corporate value reflected in stock prices.

As far as we know, this is the pioneering study in Egypt to offer new evidence on how CCRD affects corporate value. It investigates the moderating role of corporate characteristics, such as corporate size, financial performance and leverage, in this relationship.

This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.

The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.

The analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.

The study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.

The study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.

There has been much controversy, if not dispute, especially among non-Muslims over the attitude of Islam to tourism. One may claim that this debate is mainly due to non-Muslims' misunderstanding of the true nature of the religion and its Shari'a or Islamic law. This chapter attempts to show in some detail tourism from the perspective of the Islamic creed and to demonstrate that the religion does encourage tourism and regards it as legal. To do this the chapter reviews a number of sources including the holy Qur'an.

Samirah Al-Saleh <sameeraalsaleh@hotmail.com> is a lecturer in geography and tourism at King Abdul Aziz University, Jeddah, Saudi Arabia. She is also a doctoral candidate in the Faculty of Business and Law at the University of Sunderland, United Kingdom. She has participated in numerous tourism conferences in Saudi Arabia and abroad. She has contributed to the journal, Al Aqiq, in a recent special edition on the topic of domestic tourism in Saudi Arabia.

The purpose of this study is to examine and review tayyiban indicators in the context of halal food production. In Islam, food produced or manufactured must be halal and tayyiban. Even though both halal and tayyiban are always mentioned together in the Quran, the halal aspect is highlighted more than tayyiban. The discussion of tayyiban’s indicators is still vague.

The study was adopted based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses for the review of the current research which used two main journal databases, namely, Web of Science and Scopus. Accordingly, the search resulted in a total of 40 articles that can be systematically examined.

The results of review of these articles formulated five main themes: safety, nutrition, cleanliness, quality and authenticity. These five indicators are considered relevant enough in the context of halal food production to build a comprehensive tayyiban concept.

This study enriches the field of halal food research. The concept of tayyiban as a whole has been given limited attention in academic literature. At the end of this study, a number of recommendations are suggested for the reference of future scholars.

The fiber orientation is considered one of the important parameters that have an effect on the characteristics of composites. This paper aims to investigate the effect of fiber orientation on the abrasive wear of the glass-epoxy (G-E) composites with different silicon carbide (SiC) filler weights (Wt.%).

The wear rate of glass fiber reinforced with angle-ply 0º, ±45º and 90º is discussed. The G-E composites with different weights of SiC filler at angle ±45º are considered. Hand lay-up technique was adopted for specimen preparation. The influence of effective parameters such as filler Wt. %, normal load, abrasive size and abrading distance on the wear rate was presented and discussed.

Experimental tests including pin on disk, micro-hardness and scanning electron microscope were carried out to investigate the composite characteristics.

The experimental results showed that the resistance wear was superior in case of ±45º fiber orientations. A validation of the experimental results using Taguchi approach to verify the optimal wear rate parameters was presented.

This paper aims to conceptually extend the religious aspect of consumption beyond the intrinsic motivation, i.e. religiosity, to a broader consideration of its social and cultural surroundings by highlighting the concept of “religiocentrism”.

The paper is conceptual and qualitative. It explores the concept of religiocentrism in several disciplines, including theology, politics, sociology, marketing and consumption.

The paper introduces the concept of religiocentrism in understanding religious consumption and marketing among consumers within a religious context. This paper further discusses the origin of the term religiocentrism; religiocentrism as looking beyond the intrinsic motivation, i.e. religiosity, religiocentrism from the social identity theory; past research on religiocentrism in theology, politics, sociology, education, marketing and consumption, as well as suggesting potential future research in religiocentrism within marketing and consumption studies.

The lack of research relating to religiocentrism in marketing makes the depth of the discussion rather limited. This paper, however, does not discuss the term religiocentrism from the theology roots but focuses more on the marketing and consumption aspects of religiocentrism.

Several research papers exist within the different disciplines about religiocentrism. However, to the best of the authors’ knowledge, it can be argued that this paper is one of its kind to highlight the concept of “religiocentrism” in consumption and marketing that considers the social and cultural surroundings.

With a substantial Muslim population in the world, Indonesia has economic potential in halal products’ consumption. However, as new products develop, halal products need a specific marketing strategy since the consumers of this industry have unique characteristics. This study aims to examine consumer behavior toward halal products by examining how content quality, religious consciousness and brand awareness affect consumer buying behavior and consumer loyalty.

This research uses a quantitative approach by surveying 1,429 young Muslim students in Indonesia. This research uses a structural equation model analysis to prove the relationship among the variables of this study.

The results revealed that religious consciousness and content quality have a direct positive significant influence on consumer buying behavior. The indirect significant effect is also exhibited by brand awareness as a mediating variable. This paper also found empirical evidence that consumer buying behavior has a significant positive relationship with consumer loyalty. Besides, the significant positive relationship between consumer buying behavior and consumer loyalty is moderated by consumers’ gender.

This study is restricted in young Muslim community from Islamic universities in Yogyakarta and Central Java, Indonesia. Besides that, this research is further restricted regarding the involved variables that is tested in proposed model. This concerns the involvement of content quality, religious consciousness, brand awareness, consumer buying behavior and consumer loyalty.

The result would give an insight to marketing practitioners on formulating marketing strategy to attract much consumers on purchasing halal products and then expanding their business. This study further profound that religious-based products’ consumers have seem characteristics to conventional-based products, they need to be induced through rational approaches of appropriate content marketing strategy.

This study gives an empirical proof to extended of stimuli-organism-respond model, which is held by many scholars as the primary theory in spelling out the consumer behavior. To the best of the authors’ knowledge, this research is the first study that attempts the using of such theory to capture the consumer behavior in halal industry. Besides, this study further serves a breakthrough on how does content marketing determine young Muslim consumers’ behavior.