This research aims to explore the interplay between stakeholders and the US accounting standard setter on the accounting treatment of crypto assets. We applied the beliefs-actions-outcomes (BAO) model to capture stakeholders’ expectations, expressed in their comment letters in response to the Financial Accounting Standards Board’s Exposure Draft (FASB’s ED) on Topic 350, and to assess their expectations’ reflection in the revised version of the standard. We analysed the relationship between stakeholders’ beliefs, proposed actions, and the final standard’s outcome using PLS-SEM (partial least squares structural equation modelling) in SmartPLS. Furthermore, we examine whether feedback from the accountancy profession, a significant stakeholder group in this process, acts as a moderator of the belief-action relationship. The results confirm that the beliefs significantly influence the proposed actions but have a minimal impact on the outcome, with a small number of suggestions for improvement being integrated. The involvement of the accountancy profession moderated the relationship between beliefs and actions, only for the scope and measurement categories, reflecting their specialised knowledge and technical expertise. Through empirical results, current research contributes to the debate on crypto asset regulation by examining stakeholders’ expectations and how their participation has influenced this regulatory field, emphasising the standard-setting body’s responsiveness to their input. The study offers theoretical and practical insights into the interplay between stakeholders’ beliefs, their proposed actions, and the development of crypto accounting regulation (the outcome).
本研究旨在探讨利益相关者与美国会计准则制定者在加密资产会计处理方面的相互作用。我们应用信念-行动-结果（BAO）模型来捕捉利益相关者对财务会计准则委员会关于主题350的征求意见稿（FASB ' s ED）的评论信中表达的期望，并评估他们的期望在准则修订版中的反映。我们在SmartPLS中使用PLS-SEM（偏最小二乘结构方程模型）分析了利益相关者的信念、建议的行动和最终标准结果之间的关系。此外，我们研究了来自会计专业的反馈，在这一过程中一个重要的利益相关者群体，是否作为信念-行动关系的调节因子。结果证实，信念对所提议的行动有显著影响，但对结果的影响很小，只有少量的改进建议被整合。会计专业的参与调节了信念与行为之间的关系，仅在范围和测量类别上，反映了他们的专业知识和技术专长。通过实证结果，目前的研究通过检查利益相关者的期望以及他们的参与如何影响这一监管领域，强调标准制定机构对他们的投入的响应，为加密资产监管的辩论做出了贡献。该研究为利益相关者的信念、他们的拟议行动和加密会计监管的发展（结果）之间的相互作用提供了理论和实践见解。
{"title":"Stakeholders’ expectations versus standard setters’ outcome about crypto assets accounting: A PLS-SEM analysis","authors":"Adriana Tiron-Tudor, Stefania Mierlita, Cristina Stefanescu","doi":"10.1016/j.accinf.2026.100772","DOIUrl":"10.1016/j.accinf.2026.100772","url":null,"abstract":"<div><div>This research aims to explore the interplay between stakeholders and the US accounting standard setter on the accounting treatment of crypto assets. We applied the beliefs-actions-outcomes (BAO) model to capture stakeholders’ expectations, expressed in their comment letters in response to the Financial Accounting Standards Board’s Exposure Draft (FASB’s ED) on Topic 350, and to assess their expectations’ reflection in the revised version of the standard. We analysed the relationship between stakeholders’ beliefs, proposed actions, and the final standard’s outcome using PLS-SEM (partial least squares structural equation modelling) in SmartPLS. Furthermore, we examine whether feedback from the accountancy profession, a significant stakeholder group in this process, acts as a moderator of the belief-action relationship. The results confirm that the beliefs significantly influence the proposed actions but have a minimal impact on the outcome, with a small number of suggestions for improvement being integrated. The involvement of the accountancy profession moderated the relationship between beliefs and actions, only for the scope and measurement categories, reflecting their specialised knowledge and technical expertise. Through empirical results, current research contributes to the debate on crypto asset regulation by examining stakeholders’ expectations and how their participation has influenced this regulatory field, emphasising the standard-setting body’s responsiveness to their input. The study offers theoretical and practical insights into the interplay between stakeholders’ beliefs, their proposed actions, and the development of crypto accounting regulation (the outcome).</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"57 ","pages":"Article 100772"},"PeriodicalIF":6.0,"publicationDate":"2026-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146160150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-12-01Epub Date: 2025-12-06DOI: 10.1016/j.accinf.2025.100770
Yuan Qian
Under China’s policy interventions, the financial shared service center (FSSC), as an innovative application of information technology in corporate accounting systems, has shifted from being primarily market-driven to being jointly promoted by government policies and market forces. Using data from Chinese A-share listed companies from 2003 to 2022 and manually collected FSSC data, this study compares the effectiveness of government promotion versus market forces in driving FSSC implementation. We employ Cox proportional hazards models to investigate the drivers of firms establishing FSSCs. We find that state-owned enterprises (SOEs) establish FSSCs primarily in response to government promotion, whereas non-SOEs are motivated by market competition. Using propensity score matching and multi-period DID models, we find that FSSCs implemented by non-SOEs significantly improve financial reporting quality, whereas those established by SOEs show no measurable impact. These results hold after a series of robustness tests. Furthermore, cross-sectional analysis shows that the effectiveness of FSSCs is particularly pronounced in firms with more subsidiaries, wider geographic dispersion of subsidiaries, stronger subsidiary control, lower earnings management incentives, and adoption of robotic process automation (RPA), with such effects exclusively present in non-SOEs. Our results suggest that market-driven FSSCs generate substantive improvements, while government-promoted implementations fail to yield measurable outcomes. Therefore, when promoting FSSCs, the government needs to pay more attention to firms’ actual conditions and enhance follow-up supervision.
{"title":"Government intervention or market incentives: which more effectively accelerates enterprise IT adoption in accounting systems? evidence from China’s financial shared service centers","authors":"Yuan Qian","doi":"10.1016/j.accinf.2025.100770","DOIUrl":"10.1016/j.accinf.2025.100770","url":null,"abstract":"<div><div>Under China’s policy interventions, the financial shared service center (FSSC), as an innovative application of information technology in corporate accounting systems, has shifted from being primarily market-driven to being jointly promoted by government policies and market forces. Using data from Chinese A-share listed companies from 2003 to 2022 and manually collected FSSC data, this study compares the effectiveness of government promotion versus market forces in driving FSSC implementation. We employ Cox proportional hazards models to investigate the drivers of firms establishing FSSCs. We find that state-owned enterprises (SOEs) establish FSSCs primarily in response to government promotion, whereas non-SOEs are motivated by market competition. Using propensity score matching and multi-period DID models, we find that FSSCs implemented by non-SOEs significantly improve financial reporting quality, whereas those established by SOEs show no measurable impact. These results hold after a series of robustness tests. Furthermore, cross-sectional analysis shows that the effectiveness of FSSCs is particularly pronounced in firms with more subsidiaries, wider geographic dispersion of subsidiaries, stronger subsidiary control, lower earnings management incentives, and adoption of robotic process automation (RPA), with such effects exclusively present in non-SOEs. Our results suggest that market-driven FSSCs generate substantive improvements, while government-promoted implementations fail to yield measurable outcomes. Therefore, when promoting FSSCs, the government needs to pay more attention to firms’ actual conditions and enhance follow-up supervision.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"57 ","pages":"Article 100770"},"PeriodicalIF":6.0,"publicationDate":"2026-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145693220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Hart O. Awa, Tamunotonye G. Ogolo, Eucharia C. Atuo, Doris A. Nnenanya
Sustainable marketing is a strategy for building ethical capabilities, cost optimization, social value delivery, environmental differentiation and competitive advantage. Underpinned by resource‐advantage (R‐A) theory, this paper studied how sustainable marketing orientation (SMO) factors, Eco‐innovation (EI), and operational openness (OO) individually and/or collectively interact to determine the sustainability performance (SP) of 13 major water producing SMEs in Port Harcourt, Nigeria. A sample of 315 managers and officers directly or indirectly involved in marketing and sustainability programmes was studied through cross‐sectional design and self‐administered questionnaire. Analyzing the data and testing the hypotheses using SmartPLS, the results showed that SMO factors and EI significantly affect SP, with strategic integration (SI) having the most critical effect. Similarly, social commitment (SC), ethical capabilities (EC), and SI affect the flow of EI programmes; and EI and SI influence OO. Therefore, integrated systems that ethically and morally address environmental and social issues produce sustainability outcomes beyond the economic pursuit of R‐A theory. Sustainability adoption is no longer optional in modern markets rather a core driver of resilience, value creation, and long‐term application of heterogeneous, imperfectly mobile resources to enrich comparative advantage and R‐A's domain. Managers were advised to invest in social engagement and integrate the different layers of stakeholders in developing environmentally friendly programmes, suggesting a revision of R‐A theory and embedding sustainability into corporate culture and strategic planning processes.
{"title":"Sustainable Marketing Orientation and Sustainability Performance of Nigerian Small Medium Enterprises (SMEs)","authors":"Hart O. Awa, Tamunotonye G. Ogolo, Eucharia C. Atuo, Doris A. Nnenanya","doi":"10.1002/bse.71608","DOIUrl":"https://doi.org/10.1002/bse.71608","url":null,"abstract":"Sustainable marketing is a strategy for building ethical capabilities, cost optimization, social value delivery, environmental differentiation and competitive advantage. Underpinned by resource‐advantage (R‐A) theory, this paper studied how sustainable marketing orientation (SMO) factors, Eco‐innovation (EI), and operational openness (OO) individually and/or collectively interact to determine the sustainability performance (SP) of 13 major water producing SMEs in Port Harcourt, Nigeria. A sample of 315 managers and officers directly or indirectly involved in marketing and sustainability programmes was studied through cross‐sectional design and self‐administered questionnaire. Analyzing the data and testing the hypotheses using SmartPLS, the results showed that SMO factors and EI significantly affect SP, with strategic integration (SI) having the most critical effect. Similarly, social commitment (SC), ethical capabilities (EC), and SI affect the flow of EI programmes; and EI and SI influence OO. Therefore, integrated systems that ethically and morally address environmental and social issues produce sustainability outcomes beyond the economic pursuit of R‐A theory. Sustainability adoption is no longer optional in modern markets rather a core driver of resilience, value creation, and long‐term application of heterogeneous, imperfectly mobile resources to enrich comparative advantage and R‐A's domain. Managers were advised to invest in social engagement and integrate the different layers of stakeholders in developing environmentally friendly programmes, suggesting a revision of R‐A theory and embedding sustainability into corporate culture and strategic planning processes.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"56 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-10-20DOI: 10.1108/jeim-07-2026-1316
René Arseneault,Houssem Eddine Ben Messaoud
Purpose Artificial intelligence (AI) is transforming human resource management (HRM), yet the cognitive and psychological factors associated with human resource (HR) professionals’ intentions to use AI remain incompletely understood. Drawing on the Technology Acceptance Model (TAM) and appraisal perspectives, this study examines the relative associations of Cognitive Evaluation, AI-Use Anxiety, AI-Related Job Insecurity, organizational AI use across HR functions, and AI Knowledge with behavioral intention to use AI. It also explores whether AI Knowledge moderates these relationships. Design/methodology/approach Survey data were collected from 285 HR professionals. Confirmatory factor analyses assessed the measurement structure of the study constructs, followed by hierarchical moderated regression analyses examining their unique associations with behavioral intention and the exploratory moderating role of AI Knowledge. Findings Cognitive Evaluation, reflecting perceived usefulness and ease of use, showed the strongest unique association with behavioral intention to use AI. AI-Use Anxiety demonstrated a smaller negative association, whereas AI-Related Job Insecurity, AI Use Across HR Functions, and AI Knowledge did not explain significant unique variance once the competing predictors were considered simultaneously. The comprehensive model explained 66.8% of the variance in behavioral intention. The exploratory interaction analyses provided no clear evidence that AI Knowledge systematically moderated the relationships examined. Practical implications Organizations implementing AI in HR should address both employees’ evaluations of the technology and apprehension surrounding its use. Implementation strategies should demonstrate the practical usefulness and usability of AI through role-specific examples, hands-on training, and opportunities to experiment with AI tools in realistic HR contexts. Organizations should also recognize AI-use anxiety as a distinct potential barrier by providing accessible support, low-risk opportunities for familiarization, and clear communication throughout implementation. These strategies may help create conditions that support employees’ willingness to use AI. Originality/value This study extends research on AI use intentions by examining cognitive, emotional, knowledge-related, and organizational-exposure factors simultaneously rather than in isolation. The findings show that HR professionals’ intentions to use AI are most strongly associated with evaluations of its usefulness and usability, while AI-use anxiety represents a smaller but distinct negative correlate. By distinguishing AI-use anxiety from AI-related job insecurity and individual AI knowledge from organizational AI exposure, the study provides a more differentiated account of the factors associated with HR professionals’ intentions to use AI.
{"title":"Beyond usefulness: cognitive and emotional correlates of AI use intentions among HR professionals","authors":"René Arseneault,Houssem Eddine Ben Messaoud","doi":"10.1108/jeim-07-2026-1316","DOIUrl":"https://doi.org/10.1108/jeim-07-2026-1316","url":null,"abstract":"Purpose Artificial intelligence (AI) is transforming human resource management (HRM), yet the cognitive and psychological factors associated with human resource (HR) professionals’ intentions to use AI remain incompletely understood. Drawing on the Technology Acceptance Model (TAM) and appraisal perspectives, this study examines the relative associations of Cognitive Evaluation, AI-Use Anxiety, AI-Related Job Insecurity, organizational AI use across HR functions, and AI Knowledge with behavioral intention to use AI. It also explores whether AI Knowledge moderates these relationships. Design/methodology/approach Survey data were collected from 285 HR professionals. Confirmatory factor analyses assessed the measurement structure of the study constructs, followed by hierarchical moderated regression analyses examining their unique associations with behavioral intention and the exploratory moderating role of AI Knowledge. Findings Cognitive Evaluation, reflecting perceived usefulness and ease of use, showed the strongest unique association with behavioral intention to use AI. AI-Use Anxiety demonstrated a smaller negative association, whereas AI-Related Job Insecurity, AI Use Across HR Functions, and AI Knowledge did not explain significant unique variance once the competing predictors were considered simultaneously. The comprehensive model explained 66.8% of the variance in behavioral intention. The exploratory interaction analyses provided no clear evidence that AI Knowledge systematically moderated the relationships examined. Practical implications Organizations implementing AI in HR should address both employees’ evaluations of the technology and apprehension surrounding its use. Implementation strategies should demonstrate the practical usefulness and usability of AI through role-specific examples, hands-on training, and opportunities to experiment with AI tools in realistic HR contexts. Organizations should also recognize AI-use anxiety as a distinct potential barrier by providing accessible support, low-risk opportunities for familiarization, and clear communication throughout implementation. These strategies may help create conditions that support employees’ willingness to use AI. Originality/value This study extends research on AI use intentions by examining cognitive, emotional, knowledge-related, and organizational-exposure factors simultaneously rather than in isolation. The findings show that HR professionals’ intentions to use AI are most strongly associated with evaluations of its usefulness and usability, while AI-use anxiety represents a smaller but distinct negative correlate. By distinguishing AI-use anxiety from AI-related job insecurity and individual AI knowledge from organizational AI exposure, the study provides a more differentiated account of the factors associated with HR professionals’ intentions to use AI.","PeriodicalId":47889,"journal":{"name":"Journal of Enterprise Information Management","volume":"15 1","pages":"1-22"},"PeriodicalIF":6.5,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Filippo Corsini, Francesco Paolo Appio, Kenneth Amaeshi
The paper examines when greenwashing becomes a success factor in reward‐based crowdfunding campaigns aimed at financing environmentally sustainable products. While prior work has identified what drives success in such campaigns, it remains unclear when misleading environmental claims are discounted as cheap talk and when they instead contribute to funding outcomes. Building on signaling theory, the study explores how costly quality signals interact with potentially deceptive environmental messages (greenwashing risk) and jointly may contribute to crowdfunding success. Additionally, the paper investigates whether the “wisdom of the crowd” can act as a mechanism to prevent greenwashing from becoming a success factor. Using fsQCA on 253 Kickstarter and Indiegogo campaigns (2009–2024), for which greenwashing risk was expert‐coded through the Terrachoice seven‐sins framework, we identify configurations associated with funding success. The findings reveal a double‐edged pattern. Greenwashing co‐occurs with funding success when embedded within a rich bundle of costly quality signals and when funding goals are modest; in ambitious campaigns, success co‐occurs with low greenwashing, and the combination of high goals, greenwashing, and absent quality signals constitutes a highly consistent path to failure. An exploratory analysis of high‐participation campaigns further suggests that the “wisdom of the crowd” may not reliably penalize greenwashing when other credible signals are present. Overall, the study contributes to signaling theory by specifying the configurations under which potentially deceptive environmental claims gain or lose traction, rather than treating them as uniformly effective or inert. For practice, it offers crowdfunding platforms an observable screening rule: Campaigns that pair ambitious goals and dense environmental claims with weak quality signals form a high‐risk configuration that warrants targeted review before launch.
{"title":"The Greenwashing Gambit: A Double‐Edged Sword in Crowdfunding Success","authors":"Filippo Corsini, Francesco Paolo Appio, Kenneth Amaeshi","doi":"10.1002/bse.71663","DOIUrl":"https://doi.org/10.1002/bse.71663","url":null,"abstract":"The paper examines when greenwashing becomes a success factor in reward‐based crowdfunding campaigns aimed at financing environmentally sustainable products. While prior work has identified what drives success in such campaigns, it remains unclear when misleading environmental claims are discounted as cheap talk and when they instead contribute to funding outcomes. Building on signaling theory, the study explores how costly quality signals interact with potentially deceptive environmental messages (greenwashing risk) and jointly may contribute to crowdfunding success. Additionally, the paper investigates whether the “wisdom of the crowd” can act as a mechanism to prevent greenwashing from becoming a success factor. Using fsQCA on 253 Kickstarter and Indiegogo campaigns (2009–2024), for which greenwashing risk was expert‐coded through the Terrachoice seven‐sins framework, we identify configurations associated with funding success. The findings reveal a double‐edged pattern. Greenwashing co‐occurs with funding success when embedded within a rich bundle of costly quality signals and when funding goals are modest; in ambitious campaigns, success co‐occurs with low greenwashing, and the combination of high goals, greenwashing, and absent quality signals constitutes a highly consistent path to failure. An exploratory analysis of high‐participation campaigns further suggests that the “wisdom of the crowd” may not reliably penalize greenwashing when other credible signals are present. Overall, the study contributes to signaling theory by specifying the configurations under which potentially deceptive environmental claims gain or lose traction, rather than treating them as uniformly effective or inert. For practice, it offers crowdfunding platforms an observable screening rule: Campaigns that pair ambitious goals and dense environmental claims with weak quality signals form a high‐risk configuration that warrants targeted review before launch.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"1 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Social safety nets are essential to a resilient and adaptive economic system. This study examines their influence on corporate tax avoidance using the staggered implementation of U.S. state‐level paid family leave (PFL) programs, social safety net policies designed to enhance employees' work‐life balance, as a quasi‐natural experiment. We find a statistically and economically significant decline in corporate tax avoidance following PFL adoption. The results hold across various robustness tests. A structural equation model shows that the effect is mediated by decreases in employee turnover and improvements in employee productivity. The effect is stronger among firms facing greater financing frictions and among labor‐intensive firms. Overall, this study identifies a reduction in corporate tax avoidance as an unintended consequence of social safety nets.
{"title":"Social Safety Nets and Corporate Tax Avoidance: Evidence From Paid Family Leave Programs","authors":"Yifei Chen, Dan Palmon","doi":"10.1111/rego.70218","DOIUrl":"https://doi.org/10.1111/rego.70218","url":null,"abstract":"Social safety nets are essential to a resilient and adaptive economic system. This study examines their influence on corporate tax avoidance using the staggered implementation of U.S. state‐level paid family leave (PFL) programs, social safety net policies designed to enhance employees' work‐life balance, as a quasi‐natural experiment. We find a statistically and economically significant decline in corporate tax avoidance following PFL adoption. The results hold across various robustness tests. A structural equation model shows that the effect is mediated by decreases in employee turnover and improvements in employee productivity. The effect is stronger among firms facing greater financing frictions and among labor‐intensive firms. Overall, this study identifies a reduction in corporate tax avoidance as an unintended consequence of social safety nets.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"15 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study develops and demonstrates an integrated analytics framework to examine how climate‐policy stringency could shape corporate sustainability performance through corporate energy behaviour, while accounting for digitalisation as a contextual amplifier. Rather than drawing inferences from observed firm‐level data, the study uses a transparent policy‐calibrated synthetic panel simulation design covering 20 countries, 30 firms per country and 8 years (2017–2024), yielding 4800 firm‐year observations across five sectors. The simulation design is calibrated to plausible ranges and stylised relationships reported in recent climate–energy–ESG research and serves as a reproducible testbed for methodological integration. The simulation workflow combines descriptive diagnostics, clustered‐error panel regressions, a random‐forest prediction model with out‐of‐sample evaluation, a simulation‐based difference‐in‐differences policy‐shock exercise with event‐style diagnostics and mediation decomposition with bootstrap uncertainty. The results show that the framework recovers the directional relationships embedded in the simulation design: Higher policy stringency and renewable‐energy adoption are associated with higher ESG scores, whereas higher energy intensity is associated with lower ESG performance. Digitalisation is positively associated with the policy–energy–ESG linkage within the simulated environment. Feature‐importance rankings indicate that the policy index remains the dominant predictor, followed by financial valuation (Tobin's Q ) and energy intensity. In the simulated policy‐shock exercise, treated countries exhibit a modest decline in energy intensity and a small increase in ESG relative to controls after 2020. These estimated effects are directionally consistent with the programmed treatment structure but remain statistically imprecise, illustrating estimator behaviour within the synthetic simulation rather than providing evidence of real‐world policy impacts. Mediation estimates further suggest that approximately 15% of the simulated policy association operates through the energy‐intensity channel under the assumed structural ordering. The study contributes a transparent and reproducible workflow for integrating regression, machine learning, DiD diagnostics and mediation analysis in synthetic sustainability‐policy research.
{"title":"Climate Policy Stringency, Corporate Energy Efficiency and Sustainable Business Performance: A Synthetic Global Panel Simulation","authors":"Haiying Qin, Muhammad Tahir","doi":"10.1002/bse.71701","DOIUrl":"https://doi.org/10.1002/bse.71701","url":null,"abstract":"This study develops and demonstrates an integrated analytics framework to examine how climate‐policy stringency could shape corporate sustainability performance through corporate energy behaviour, while accounting for digitalisation as a contextual amplifier. Rather than drawing inferences from observed firm‐level data, the study uses a transparent policy‐calibrated synthetic panel simulation design covering 20 countries, 30 firms per country and 8 years (2017–2024), yielding 4800 firm‐year observations across five sectors. The simulation design is calibrated to plausible ranges and stylised relationships reported in recent climate–energy–ESG research and serves as a reproducible testbed for methodological integration. The simulation workflow combines descriptive diagnostics, clustered‐error panel regressions, a random‐forest prediction model with out‐of‐sample evaluation, a simulation‐based difference‐in‐differences policy‐shock exercise with event‐style diagnostics and mediation decomposition with bootstrap uncertainty. The results show that the framework recovers the directional relationships embedded in the simulation design: Higher policy stringency and renewable‐energy adoption are associated with higher ESG scores, whereas higher energy intensity is associated with lower ESG performance. Digitalisation is positively associated with the policy–energy–ESG linkage within the simulated environment. Feature‐importance rankings indicate that the policy index remains the dominant predictor, followed by financial valuation (Tobin's <jats:italic>Q</jats:italic> ) and energy intensity. In the simulated policy‐shock exercise, treated countries exhibit a modest decline in energy intensity and a small increase in ESG relative to controls after 2020. These estimated effects are directionally consistent with the programmed treatment structure but remain statistically imprecise, illustrating estimator behaviour within the synthetic simulation rather than providing evidence of real‐world policy impacts. Mediation estimates further suggest that approximately 15% of the simulated policy association operates through the energy‐intensity channel under the assumed structural ordering. The study contributes a transparent and reproducible workflow for integrating regression, machine learning, DiD diagnostics and mediation analysis in synthetic sustainability‐policy research.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"3 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Encarnación García‐Sánchez, Antonio Rodríguez‐Domínguez
The imperative to decouple economic growth from resource consumption sits at the heart of current sustainability research, yet the role of businesses in this process has barely been explored. This paper presents a bibliometric analysis of 251 documents from the Web of Science (1998–2025) examining decoupling, the circular economy and material flow analysis. Drawing on co‐citation networks, keyword co‐occurrence, thematic mapping, bibliographic coupling and thematic evolution analysis using the Bibliometrix package in R, we map the intellectual structure and research dynamics of this domain. Three intellectual clusters emerge—planetary boundaries and degrowth, empirical decoupling analysis and social metabolism—alongside two active research fronts, whose intellectual core does not include authors primarily affiliated with business management. This is the central finding of the paper. We are dealing with a domain that has grown at a compound annual rate of 12.66% over nearly three decades, yet has done so without the systematic engagement of business management scholarship. Emerging topics—such as recycling, digital platforms and circular business models—point toward a future convergence. This review offers a business‐oriented bibliometric synthesis of the field and proposes a five‐strand research agenda for management scholars.
将经济增长与资源消耗脱钩的必要性是当前可持续发展研究的核心，但企业在这一过程中的作用几乎没有被探索过。本文对Web of Science（1998-2025）上的251篇文献进行了文献计量分析，考察了脱钩、循环经济和物质流分析。利用R中的Bibliometrix软件包，利用共被引网络、关键词共现、专题映射、书目耦合和专题演化分析，绘制了这一领域的智力结构和研究动态。三个知识集群出现了——地球边界和去增长、实证解耦分析和社会代谢——以及两个活跃的研究前沿，其知识核心并不包括主要与企业管理相关的作者。这是本文的中心发现。我们所面对的是一个在近30年里以12.66%的复合年增长率增长的领域，但这一增长却没有企业管理学术的系统参与。新兴的话题——如回收、数字平台和循环商业模式——指向了未来的融合。这篇综述提供了一个以商业为导向的文献计量学领域的综合，并为管理学者提出了一个五链研究议程。
{"title":"Decoupling Economic Growth From Material Use: A Bibliometric Review and Research Agenda for Business Management Scholarship","authors":"Encarnación García‐Sánchez, Antonio Rodríguez‐Domínguez","doi":"10.1002/bse.71703","DOIUrl":"https://doi.org/10.1002/bse.71703","url":null,"abstract":"The imperative to decouple economic growth from resource consumption sits at the heart of current sustainability research, yet the role of businesses in this process has barely been explored. This paper presents a bibliometric analysis of 251 documents from the Web of Science (1998–2025) examining decoupling, the circular economy and material flow analysis. Drawing on co‐citation networks, keyword co‐occurrence, thematic mapping, bibliographic coupling and thematic evolution analysis using the Bibliometrix package in R, we map the intellectual structure and research dynamics of this domain. Three intellectual clusters emerge—planetary boundaries and degrowth, empirical decoupling analysis and social metabolism—alongside two active research fronts, whose intellectual core does not include authors primarily affiliated with business management. This is the central finding of the paper. We are dealing with a domain that has grown at a compound annual rate of 12.66% over nearly three decades, yet has done so without the systematic engagement of business management scholarship. Emerging topics—such as recycling, digital platforms and circular business models—point toward a future convergence. This review offers a business‐oriented bibliometric synthesis of the field and proposes a five‐strand research agenda for management scholars.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"11 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Koppiahraj Karuppiah, Arun Pradeep, Naveen Virmani, Jose Arturo Garza‐Reyes
The adoption of circular economy ( CE ) practices has become indispensable for countries worldwide to minimize the adverse environmental impacts of waste. Digital platforms for CE practices have been anticipated to improve societal involvement. However, existing digital platforms for CE practices have failed to enhance such involvement. This study investigates the customer requirements (CRs) that improve societal involvement in CE practices through digital platforms and the technical requirements (TRs) needed to meet them. An integrated Fermatean fuzzy set (FFS)–analytic hierarchy process (AHP)–decision‐making trial and evaluation laboratory (DEMATEL)–quality function deployment (QFD) method was employed to determine the weight significance and to reveal the causal interrelationship among the CSFs, and to rank the TRs. The findings indicate that “Actual impact assessment systems,” “Integrated service support,” “Sustainability rewards,” “Opportunity for entrepreneurship,” and “Provision of digital product passport” are the top five CSFs, while “Automated Support System” and “Integrated Payment Gateway” are the important TRs. The findings of this study could help in enhancing the digital platforms for CE practices, which could increase societal involvement.
为了尽量减少废物对环境的不利影响，世界各国必须采用循环经济做法。数字平台的CE实践有望提高社会参与。然而，现有的行政长官实践数字平台未能加强这种参与。本研究调查了通过数字平台提高社会参与环保实践的客户需求（cr）和满足这些需求所需的技术需求（TRs）。采用Fermatean fuzzy set (FFS) -analytic hierarchy process (AHP) -decision - making trial and evaluation laboratory (DEMATEL) -quality function deployment （QFD）综合方法确定权重显著性，揭示CSFs之间的因果关系，并对TRs进行排序。研究结果表明，“实际影响评估系统”、“综合服务支持”、“可持续发展奖励”、“创业机会”和“提供数字产品护照”是排名前五的csr，而“自动化支持系统”和“综合支付网关”是重要的csr。这项研究的结果可以帮助增强CE实践的数字平台，这可能会增加社会参与。
{"title":"Toward Digitalized Circular Economy Practices: Examining the Nexus Between Customer and Technical Requirements","authors":"Koppiahraj Karuppiah, Arun Pradeep, Naveen Virmani, Jose Arturo Garza‐Reyes","doi":"10.1002/bse.71704","DOIUrl":"https://doi.org/10.1002/bse.71704","url":null,"abstract":"The adoption of circular economy ( <jats:sc>CE</jats:sc> ) practices has become indispensable for countries worldwide to minimize the adverse environmental impacts of waste. Digital platforms for <jats:sc>CE</jats:sc> practices have been anticipated to improve societal involvement. However, existing digital platforms for <jats:sc>CE</jats:sc> practices have failed to enhance such involvement. This study investigates the customer requirements (CRs) that improve societal involvement in <jats:sc>CE</jats:sc> practices through digital platforms and the technical requirements (TRs) needed to meet them. An integrated Fermatean fuzzy set (FFS)–analytic hierarchy process (AHP)–decision‐making trial and evaluation laboratory (DEMATEL)–quality function deployment (QFD) method was employed to determine the weight significance and to reveal the causal interrelationship among the CSFs, and to rank the TRs. The findings indicate that “Actual impact assessment systems,” “Integrated service support,” “Sustainability rewards,” “Opportunity for entrepreneurship,” and “Provision of digital product passport” are the top five CSFs, while “Automated Support System” and “Integrated Payment Gateway” are the important TRs. The findings of this study could help in enhancing the digital platforms for <jats:sc>CE</jats:sc> practices, which could increase societal involvement.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"45 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose This conceptual paper aims to examine Entrepreneurial Education (EE) in Higher Education Institutions (HEIs) through a Knowledge Management (KM) lens. It explains how enabling technology affordances, when aligned with the characteristics of entrepreneurial knowledge, shape Knowledge Transfer (KT) and Knowledge Retention (KR) under conditions of cognitive bias. It clarifies how KM processes support durable entrepreneurial capability development. Design/methodology/approach The study adopts a theory-driven conceptual methodology. Drawing on KM process theory and conceptual theory-building guidance, the paper develops a mechanism-based framework through six stages: problematisation, theoretical anchoring, construct selection, mechanism mapping, model integration and proposition development. The framework positions KT and KR as the analytical core, enabling technologies as differentiated KM affordances, and cognitive bias as an embedded condition that can distort knowledge interpretation, transfer, retention and reuse. Findings The framework proposes that enabling technologies can strengthen KT and KR when their affordances align with the knowledge’s tacitness, codifiability and contextual dependence, and are supported by interaction, reflection, curation and governance routines. Immersive/simulation, AI/analytics and collaborative/process technologies support KT/KR mechanisms. Cognitive bias can weaken or distort knowledge transfer, retention and reuse, whereas bias-aware routines and cohort-to-cohort feedback can improve knowledge fidelity, programme memory and entrepreneurial capability development. Originality/value The paper advances a KM-centred reframing of EE by positioning KT and KR as the focal mechanisms linking enabling technologies to durable entrepreneurial capability development. It differentiates technologies by their KM affordances and integrates cognitive bias, boundary conditions and programme-level feedback within a single conceptual architecture, offering testable propositions and design principles for technology-enabled EE.
{"title":"The dynamics of knowledge transfer and retention in entrepreneurial education: a conceptual exploration of enabling technologies","authors":"Lucia Pizzichini,Massimo Pescarollo,Paola Pisano,Miroslav Svitek","doi":"10.1108/jkm-10-2025-1458","DOIUrl":"https://doi.org/10.1108/jkm-10-2025-1458","url":null,"abstract":"Purpose This conceptual paper aims to examine Entrepreneurial Education (EE) in Higher Education Institutions (HEIs) through a Knowledge Management (KM) lens. It explains how enabling technology affordances, when aligned with the characteristics of entrepreneurial knowledge, shape Knowledge Transfer (KT) and Knowledge Retention (KR) under conditions of cognitive bias. It clarifies how KM processes support durable entrepreneurial capability development. Design/methodology/approach The study adopts a theory-driven conceptual methodology. Drawing on KM process theory and conceptual theory-building guidance, the paper develops a mechanism-based framework through six stages: problematisation, theoretical anchoring, construct selection, mechanism mapping, model integration and proposition development. The framework positions KT and KR as the analytical core, enabling technologies as differentiated KM affordances, and cognitive bias as an embedded condition that can distort knowledge interpretation, transfer, retention and reuse. Findings The framework proposes that enabling technologies can strengthen KT and KR when their affordances align with the knowledge’s tacitness, codifiability and contextual dependence, and are supported by interaction, reflection, curation and governance routines. Immersive/simulation, AI/analytics and collaborative/process technologies support KT/KR mechanisms. Cognitive bias can weaken or distort knowledge transfer, retention and reuse, whereas bias-aware routines and cohort-to-cohort feedback can improve knowledge fidelity, programme memory and entrepreneurial capability development. Originality/value The paper advances a KM-centred reframing of EE by positioning KT and KR as the focal mechanisms linking enabling technologies to durable entrepreneurial capability development. It differentiates technologies by their KM affordances and integrates cognitive bias, boundary conditions and programme-level feedback within a single conceptual architecture, offering testable propositions and design principles for technology-enabled EE.","PeriodicalId":48368,"journal":{"name":"Journal of Knowledge Management","volume":"73 1","pages":"616-636"},"PeriodicalIF":7.0,"publicationDate":"2026-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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