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There is limited insight concerning a firm’s remedy choice after a product recall. This study aims to propose that failure severity and brand equity are key antecedents of remedy choice and provides empirical evidence for a non-linear relationship between pre-recall brand equity and the firm’s remedy offer that is moderated by severity.

This study uses field data for 159 product recalls from 60 brands between January 2008 to February 2020 to estimate a probit model of the effects of failure severity, pre-recall brand equity and remedy choice.

Firms with higher and lower pre-recall brand equity are less likely to offer full (vs partial) remedy compared to medium level pre-recall brand equity firms. Failure severity moderates this relationship positively, i.e. firms with low and high brand equity are more sensitive to failure severity and then select full instead of partial remedy.

This research reconciles contradictory arguments and research results about failure severity as an antecedent of remedy choice by introducing brand equity as another key variable. Future research could examine the psychological process of managerial decision-making through experiments.

This study increases the awareness of the importance of remedy choice during product-harm crises and can help firms and regulators to better understand managerial decision-making mechanisms (and fallacies) during a product-harm crisis.

This study theoretically and empirically advances the limited literature on managerial decision-making in response to product recalls.

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.

Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.

The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.

Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

The purpose of this paper is to uncover similarities and differences among emphasized information literacy (IL) skills for the disciplines of political- and social sciences, economics, educational sciences, law sciences, mathematics, life sciences, history and German studies, based on an analysis of IL teaching materials.

Eight issues of the German language publication series Erfolgreich recherchieren (Succesful Research Strategies) are compared by using a structuring content analysis. The category system is based on the IL standards and performance indicators of the Association of College and Research Libraries (2000), extended with additional categories.

The results, first, suggest that the biggest similarities and differences among the disciplines are found concerning the determination of the nature and extent of the needed information, especially in the area of identifying potential sources of information. Second, some of the disciplines focus more on international sources, whereas others focus on country- and language-specific sources. Third, the criteria to define the appropriate retrieval system differ among the various disciplines. Fourth, approaches to narrow the search results differ among the various disciplines. Fifth, the critical evaluation of sources is addressed in all disciplines but relates to different contexts.

This approach only addresses one book per discipline out of a German language book series. Further research is needed.

This paper is unique in its approach and one of few papers on disciplinary differences in IL perception.

The objective of this paper was to identify and analyze barriers to hiring persons with disabilities from the perspective of employers and persons with disabilities.

A scoping review was used to evaluate both evidence and grey literature. An integrative analysis was employed to explicate the most salient macro and meso level barriers that limit the hiring of persons with disabilities.

A total of 38 articles from 6,480 evidence literature and 19 documents from grey literature were included in data extraction. Barriers included: negative attitudes in society, by employers and coworkers (macro and meso); workplace barriers (meso) were about lack of employer knowledge of performance skill and capacity of persons with disabilities, and the lack of awareness of disability and the management of disability-related issues in hiring and retention; and service delivery system barriers (macro) were focused on the lack of integration of services and policies to promote hiring and retention.

Knowledge gained furthers the understanding of the breadth of social, workplace and service delivery system obstacles that restrict the entry into the labor marker for persons with disabilities.

Barriers to employment for persons with disabilities at the macro and meso level are evident in the literature and they remain persistent over time despite best efforts to promote inclusion. Findings in this review point to the need for more specific critical research on the persistence of social, workplace and service delivery system barriers as well as the need for pragmatic approaches to change through partnering and development of targeted information to support employers in hiring and employing persons with disabilities.

The overall purpose of this study is to inform practitioners about the levers for improving their employee portals.

The authors introduce a theoretical model that is based on the DeLone and McLean IS success model, which considers the specific requirements of employee portals. They tested the associations between their model's success dimensions by using more than 4,400 employees' responses, which were collected in 12 companies across different industries. They applied structural equation modeling to carry out the causal analysis. In addition, within a performance‐based analysis, they further investigated the success dimensions' improvement potentials.

The results of the causal analysis indicate that besides the factors contributing to the success of information systems (IS) in general, other success dimensions – like the quality of the collaboration and process support – have to be considered when aiming for a successful employee portal. The performance‐based analysis emphasizes the significance of collaboration quality to improve an employee portal and indentifies the respective fields of action.

This paper's contribution to theory is the empirical validation of a model for investigating employee portal success. The performance‐based analysis further elaborates on the causal analysi's findings. The results advance theoretical development in the area of employee portals and serve as a basis for future research in this field.

This model offers a means for organizations to evaluate and predict the success of employee portals. The study's findings make it possible for practitioners to understand the levers with which to improve their employee portals and to prioritize their investments accordingly.

This study is among the first, which empirically validates a comprehensive success model for employee portals and highlights its practical usefulness by means of a performance‐based analysis.

This paper aims to, with the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, raise the question of whether accountants are involved in the corporate practice of managing sustainability information, and if yes, what their role is. The actual involvement of accountants in corporate environmental and sustainability management has merely been investigated to date.

Based on 58 in-depth interviews with corporate practitioners, this paper, first, explores the roles in the sustainability accounting practice in companies which are considered to be leading in sustainability reporting in the UK and Germany. Second, the role of accountants is analysed from a power theory perspective.

The main findings suggest that accountants are partially involved in sustainability accounting practice but mainly exert a gate-keeping role between sustainability managers and higher management. The findings raise questions of how to better involve accountants in earlier steps of the sustainability management accounting process.

The explorative research is based on interviews in European companies considered to be among the leaders in sustainability reporting.

Empirically investigating the role of accountants can help improve sustainability accounting practice and education. Should it turn out that the accountants have no other option but to act as gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accountants and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

The paper empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

The paper investigates and discusses the accountant’s contribution to sustainability information management. The empirical analysis is based on a framework to identify different roles in sustainability accounting. Two possible development paths for a stronger constructive involvement of accountants are identified – to improve sustainability education for accountants if lack of sustainability knowledge is a major obstacle, and/or to improve incentives and structures motivating accountants to contribute with their information management expertise on all steps of the sustainability accounting process.

The purpose of this study was to examine the relationship between online banking fraud experience and fear of cybercrime and distrust of online banking services, and to understand how perceived usefulness of online banking moderates the relationship.

The number of respondents involved in this study was 271 people from the Central Java region, Indonesia. Statistical analysis was performed using Jeffreys’s Amazing Statistics Program software to examine the relationships and interactions between the variables studied.

Experience of online banking fraud is positively related to fear of cybercrime and distrust of online banking services. Perceived usefulness of online banking moderates the relationship between online banking fraud experience and fear of cybercrime and distrust of digital payments. Perceived usefulness is negatively related to the level of distrust of online banking services.

Overall, the implications of this study underscore the importance of dealing with the risks of cybercrime in online banking services. By focusing on security, user awareness and the role of perceived usefulness, banking service providers can create a safer and more trusting environment for users of online banking services. This also contributes to the development of more innovative services and can increase customer satisfaction and trust.

The practical application of these findings is important for financial institutions and online banking service providers. Companies must improve cybersecurity with the latest technology and provide education about online security practices. Transparent communication and better customer service will help overcome customer fears. Compliance with security regulations and technological innovation is also important to protect online banking services. With these steps, customer security and trust can be improved, and the adoption of online banking services will increase widely.

The social implications of this research are increasing public awareness about cybersecurity, consumer protection and strengthening trust in online banking services. With joint efforts, a safer and more trusting environment in using online banking services can be realized.

The originality of this research lies in the use of perceived usefulness of online banking as a moderating variable to reduce the negative impact of online banking fraud experience. With a focus on the psychological effects of customers experiencing fraud, this research seeks to rebuild trust and improve the security of online banking services.

The purpose of this paper is to uncover the significance of green supply chain management (GSCM) to study the impact lean practices, namely, Kaizen and innovation management practices on organizational sustainability.

The subject of green supply chains attracts a growing interest in academic and professional literature since 1990. Questionnaire survey and structured interviews (set of questions) among the industrial professionals and academicians of northern India region have been performed to ascertain the significance of GSCM toward organizational sustainability. Structural equation modeling, Cronbach’s alpha, z-test, correlation and t-test have been used to ascertain the significance of lean practices toward sustaining organization by taking the mediating effect of GSCM.

The results signify the negative potential of combined Kaizen, innovation management and government policies on environmental thinking through supply chain. The innovation management strategies and Kaizen individually has positive influence on environment supply chain but government policies should be improved to improve the positive impact on environmental thinking through supply chain by decreasing pollution. Economic performance, environmental performance and competitive performance are significantly improved by implementing Kaizen and innovation management through GSCM.

The research is limited to northern India. Moreover, selection of industry and academic organizations has been done on convenient sampling technique.

The paper demonstrates the application of lean techniques, namely, Kaizen and innovation management practices, showing how it can bring real breakthroughs in organizational sustainability through GSCM.

The authors investigate the implications of environmental, social and governance (ESG) practices of firms for the pricing of their credit default swaps (CDS). In doing so, the authors compare European and US firms and consider nonlinear and indirect effects. This complements the previous literature focusing on linear and direct effects using bond yields and credit ratings of US firms.

For this purpose, the authors apply fixed effects regressions on a comprehensive panel data set of US and European firms. Further, nonlinear and indirect effects are investigated utilizing quantile regressions and a path analysis.

The evidence indicates that higher ESG ratings mitigate credit risks of US and European firms from 2007 to 2019. The risk mitigation effect is U-shaped across ESG quantiles, which is consistent with opposing effects of growing stakeholder influence capacity and diminishing marginal returns on ESG investments. The authors further reveal a mediating indirect volatility channel that substantially amplifies the direct effect of ESG on credit risk. A one-standard-deviation improvement in ESG ratings is estimated to reduce CDS spreads of low, medium and high ESG firms by approximately 4%, 8% and 3%, respectively.

This is the first study to examine whether credit markets reflect regional differences between Europe and the US with regard to the ESG-CDS-relationship. In addition, this paper contributes to the existing literature by investigating differences in the response of CDS spreads across ESG quantiles and to study potential indirect channels connecting ESG and CDS spreads using structural credit risk variables.