Department of Management

Integrated reporting (IR) is a novel concept in corporate sustainability reporting, which prompts corporates for voluntary adoption of the reporting practice to generate value. The board features play a significant role in the adoption of IR. The IR has received significant attention but the impact of the board features on IR quality is still not extensively examined in developing countries like India. This study fills the gap by examining the association between board characteristics and IR quality in Indian context. The study employed fixed effect and random effect models for 46 corporates for a period of three years, i.e., 2019–2021. The empirical analysis found that board size, CEO duality, number of board meetings, and firm size had significant association with IR quality. In contrast, the number of independent members on board, percentage of women on board, liquidity and solvency has insignificant relationship with IR quality. This study extends the applicability of agency and stakeholders' theories to the IR framework. The study has implications for corporate executives and academicians on the effectiveness board features on IR quality.

This paper aims to investigate the impact of women on corporate boards on intellectual capital efficiency and business performance in sub-Saharan Africa, specifically Ghana. A longitudinal panel data regression analysis was conducted using data from 31 publicly listed companies on the Ghana Stock Exchange (GSE) over the period 2009–2022, yielding a dataset of 434 observations, followed by a two-stage least squares (2SLS) analysis to address potential endogeneity issues. The findings indicate that intellectual capital efficiency significantly and positively influences business performance. However, the study found no statistically significant effect of female representation on corporate boards on business performance. These results suggest that policymakers and corporate leaders should prioritize enhancing intellectual capital efficiency by investing in employee training, fostering innovation, and optimizing knowledge management systems, as these have a demonstrated positive impact on performance. Moreover, the study highlights the need to reevaluate diversity initiatives aimed at increasing female representation on corporate boards. Such initiatives should move beyond numeric targets to include structural and cultural changes that empower diverse leadership to contribute meaningfully to organizational success. This underscores the importance of integrated strategies that combine diversity efforts with broader measures to leverage intellectual and human capital for sustainable business growth

This study investigates the impact of financial and other factors, including profitability, firm value, board size, firm size, and the influence of COVID, on the quality of integrated reporting (IR). The sample comprises 46 listed Indian corporates observed over a three-year period (2019-2021). A scoring system was devised to assess IR quality through content analysis of annual reports. Empirical estimation employed pooled ordinary least square, fixed effect, and random effect models. The findings revealed no significant relationship between profitability, firm value, and IR quality. However, board size, firm size, and the COVID dummy variable exhibited a positive impact on IR quality. Robustness checks provided further support to the panel regression estimates.

Corporate social responsibility (CSR) has become a significant focus in the corporate world, emphasizing ethical practices and sustainable development. CSR is important because it ensures that businesses act ethically, contribute positively to economic growth, and improve societal well-being, addressing stakeholder interests while fostering trust and reputation. It is imperative in India due to legal mandates under the Companies Act, of 2013, requiring companies to allocate a portion of profits to CSR, thus aligning corporate goals with national priorities like education, healthcare, and sustainability. CSR's role in addressing climate change is crucial, especially in India, a country vulnerable to extreme weather, where companies contribute to reforestation, renewable energy, and community resilience projects, supporting India’s commitments to global climate goals such as the Paris Agreement and net-zero targets. This study explores the interplay between CSR and CFP within BSE 500 companies in India, offering insights into their interconnected impact on business sustainability and profitability. The study analyzed data from the annual reports of 204 Indian firms from 2016 to 2023, yielding a dataset of 1,632 observations. The research design was explanatory, and the results indicate that CSR has no significant impact on CFP. The findings that CSR has no significant impact on CFP suggest several policy implications. Policymakers should focus on creating frameworks that encourage companies to align CSR activities with their core business strategies, ensuring these initiatives are both impactful and economically beneficial. Additionally, there is a need to enhance stakeholder awareness and engagement, so that CSR efforts are more valued in the market. Regulatory bodies might also consider offering incentives for innovative and sustainable CSR projects that demonstrate measurable economic and social benefits. Lastly, fostering transparency and improved reporting standards for CSR activities could help bridge the gap between CSR investments and their perceived financial returns

Entrepreneurship research constantly evolves, making a comprehensive understanding of current trends necessary. This study addresses this need through a systematic literature review (SLR) following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework. The study explores the evolving research landscape in entrepreneurship by analyzing 88 articles published from the earliest available to the present, retrieved across databases including SCOPUS, Web of Science, Google Scholar, and Research Gate. The research identifies factors influencing entrepreneurial development and growth and bridges the knowledge gap regarding entrepreneurial attitudes and their impact. This study provides a comprehensive perspective by examining research approaches, methodologies, geographic focus, data collection techniques, and prominent journals. Researchers further explored the antecedents and outcomes of entrepreneurship research, analyzed author demographics, and investigated the research timeframes. This approach provides a rich understanding of the current state of entrepreneurship research by identifying themes in the research area. It offers valuable insights for policymakers and researchers, particularly those seeking to illuminate the role of entrepreneurial mindsets and governance in economic growth

Effective corporate governance is essential for aligning corporate contributions with Sustainable Development Goals (SDGs). Companies must embed SDG priorities into their strategies to balance social and financial objectives. This study examines how corporate governance influences SDG disclosures by publicly listed firms, focusing on prioritized SDG areas. Grounded in stakeholder theory, it explores how governance structures meet stakeholder expectations, promoting transparency and accountability in SDG reporting. The research highlights the urgency of integrating sustainability into corporate strategies to advance global SDG efforts. A quantitative analysis utilized data from 2009 to 2020 annual reports of financial firms listed on the Ghana Stock Exchange, supplemented by secondary data. The sample included 13 firms with at least 12years of operation, totaling 156 firm?year observations. Probit regression and descriptive statistics were applied for analysis. Findings reveal a limited impact of corporate governance on SDG contributions, with older firms more likely to engage in SDG efforts. Education and health?related SDGs dominate the focus among contributing firms. The study recommends policies mandating environmental, social, and governance (ESG) disclosures to strengthen corporate SDG contributions. Policymakers could incentivize compliance through tax benefits or sustainability?linked financing for firms aligned with SDGs. Capacity?building programs for corporate leaders and board members are also necessary to integrate SDGs into business strategies. These findings offer critical insights for policymakers and a foundation for further research on corporate governance's role in advancing SDGs, particularly in sub?Saharan Africa.

Purpose: This research paper aims to conceptually explain the dark side of the metaverse from customers’ perspective in the hospitality and tourism industry. Design/methodology/approach: A comprehensive analysis of the existing academic and practice-based literature on the metaverse, including its related concepts such as social media and e-commerce, was undertaken to conceptualise the metaverse dark side. Findings: This research posits a theoretical framework highlighting five pivotal dark sides of the metaverse that is physiological, psychological, legal, security and privacy and societal issues. Each identified concern is examined to unveil various potential consequences, providing a comprehensive understanding of the challenges posed by the metaverse for customers in tourism and hospitality. Originality/value: To the best of the authors’ knowledge, this study stands out as the first of its kind to illuminate the adverse aspects of the metaverse from the viewpoint of tourism and hospitality customers. The arguments offered herein not only serve to raise awareness but also facilitate understanding of the darkverse among policymakers, government and metaverse business organisations. This awareness is crucial for the efficient and effective implementation of this novel innovative technology to enhance the customer experience in tourism and hospitality.

To empirically examines the supply chain resilience capacity (SCRC) practices that emerged in Chinese automotive business relationships during disruption and to measure the impact of the business relationships on the firm's business performance (BP) and long-term B2B relationships. On the basis of literature review, an integrated framework was developed. Using questionnaire survey, 202 Chinese automotive practitioners responded the existing relationships. As per the findings, SCRC recovery during disruption situation exhibited the following effects: 1) promising and dark-side of relationships have curvilinear effect or U-shaped relation with BP and long-term B2B relationships; 2) direct effect of SCRC interdependencies with BP and long-term B2B relationships; 3) SCRC interdependencies positively moderate the nonlinear relationship between both the promising and dark-side of business relationships with BP, and only dark-side of nonlinear relationships with long-term B2B relations; 4) SCRC interdependencies does not moderate the promising side of nonlinear relationships with long-term B2B relations. Copyright © 2024 Inderscience Enterprises Ltd.

Medical wearable gadgets have gained popularity due to their ability to improve healthcare and enable personalized monitoring and treatment. To improve these devices’ design and operation, consumers’ experiences and preferences must be understood. This chapter offers a short text mining (STM) based machine learning model to analyze medical wearable device user experiences. STM may find and analyze underlying trends in a large collection of user reviews, revealing user perspectives and concerns. We collected user evaluations from multiple internet sites to operationalize our methodology. Fitness trackers, smartwatches, and continuous glucose monitors are included in this dataset. Textual data allowed us to use natural language processing (NLP) to extract subjects and sentiments. To boost model performance, text data was tokenized, stemmed, and stopped. Using the short-term memory (STM) model, we found several key elements that describe medical wearable device users’ experiences. Device precision and dependability, user interface and friendliness, data confidentiality and protection, device compatibility and integration, and user satisfaction were covered. We identified key areas for improvement and addressed user complaints by quantifying the prevalence and sentiment of each topic. © 2024 selection and editorial matter, Hemachandran K, Manjeet Rege, Zita Zoltay Paprika, K. V. Rajesh Kumar, Shahid Mohammad Ganie; individual chapters, the contributors.

Purpose: The objective of this study is to analyse the integration of technology in Human Resources Management (HRM) with a special focus on Artificial Intelligence (AI), Machine Learning (ML), Internet of Things (IoT) and Big Data. Design/methodology/approach: This study aims to contribute to the understanding of these trends by conducting a thorough bibliometric analysis using the Scopus database, encompassing research on HRM and Technology from 1991 to 2022. By employing citation analysis, co-citation analysis and co-word analysis, the study uncovers key patterns and trends in the field. Findings: The findings indicate that AI, Big Data and ML are the focal points of research when exploring the intersection of Technology and HRM. These technologies offer promising prospects for enhancing Human Resource processes, such as Talent Acquisition, Performance Management and Employee Engagement. Research limitations/implications: In our study, we showcase the practical implications that offer guidance for HR researchers and professionals, enabling them to make informed decisions regarding the adoption and implementation of Information Technology. Practical implications: This research can provide valuable insights to HR managers on the use of cutting-edge technology in HRM. It aims to enhance the manager’s awareness of how technology-enabled HRM can improve HR performance. Originality/value: This study adds to the existing body of knowledge on how Modern Technology empowers HRM. It also proposes a conceptual framework for the use of Modern Technology along with Strategic Management and Knowledge Management to improve Human Resource Performance. © 2024, Emerald Publishing Limited.

A growing number of businesses are facing criticism for engaging in environmentally damaging practices. Despite advancements in technology and operational efficiency, the environmental challenges confronting businesses have become increasingly urgent. As disclosure requirements have expanded, the importance of reporting standards for environmental sustainability has risen. This study explores the impact of corporate environmental reporting on the financial performance of listed manufacturing firms in Ghana. It analyses 10years (2012–2021) of annual reports from 20 publicly traded manufacturing companies, using panel regression and content analysis to assess the data. The findings reveal that environmental sustainability disclosure has a positive and significant effect on return on equity (ROE) and net profit margin. Furthermore, disclosures related to health, safety, and community development initiatives have a strong positive impact on ROE. The study recommends that policymakers develop guidelines, especially for environmental reporting, to aid firms in preparing their annual reports. It also suggests that corporate accountants expand their expertise and collaborate with environmental and ecological experts. This research offers valuable insights for policymakers and provides a foundation for further investigation into the effects of corporate environmental reporting on the performance of listed firms in sub?Saharan Africa.

The short-term actions generated by the proposed SDGs by the United Nations promote sustainability and raise the probability of finding the best global crisis solution. This research builds on previous studies that demonstrate the interconnectedness and reciprocal support of Goals 3 and 12 in their pursuit of societal transformation by altering production and consumption patterns. Focus of the Article This study set out to fill a knowledge need by examining the current state of the literature on the topic of how SDGs interact with one another. The paper primarily addressed SDGs 3 and 12. Research Question (a) How could green behaviour promote sustainable health, and what is the present status of research in this field across nations, research communities, academic journals, and professional organizations? (b) How, with research topic as the key domain, can we make progress towards Sustainable Development Goals 3 and 12 through the social marketing?. Importance to the Social Marketing Field The purpose of this paper is to provide a plan for bringing about societal transformation by means of sustained, short-term efforts in the realms of production and consumption, undertaken with the backing of the nation’s stakeholders. Doing so makes long-term success in altering health-related behaviours (prevention, protection, and persistence in the face of health hazards) more likely. Despite their best efforts to enhance the well-being of societies through social transformation, the authors believe that social marketers may be steering communities in an unsustainable direction. Method Thus, a systematic review and bibliometric analysis were conducted to ascertain the breadth of the research underlying the title by analyzing 135 Scopus publications from 74 journals from 2011–2022 and graphically presented and tabulated the trends, important authors, nations, research papers, and keyword co-occurrences. Biblioshiny, a Bibliometrix R-tool used for the purpose of scientific mapping. In addition, the alignment of study of keywords by taking social marketing discipline into account was justified through systematic review. Results Research on the interplay between SDGs and other factors is required, as 27% of the data remains unexplained. Short-term sustainable behaviours that may enhance health outcomes are combined in this study to better inform policymakers and marketers about consumers’ long-term commitment to sustainable green consumption. Recommendations for Research According to the study’s results, government agencies should create social marketing initiatives to influence the public’s behaviour and promote the health and well-being benefits associated with sustainable production and consumption. Additionally, they should provide incentives to businesses to expand their range of sustainable commodities. Businesses have a shared responsibility to develop, communicate and supply customers with the advantages of sustainable offerings, and enhance the demand for these products through a green marketing approach while reducing their prices. The ecosystem as a whole will reap the benefits of everyone’s efforts, as well as the health and happiness that comes with it. Limitations From 2011 through 2022, the Scopus database’s articles and review papers were used in the study. Additional knowledge in this area might be gained from a comparison of databases like Web of Science, Dimensions, Google Scholar, etc. The study had no geographic focus. Therefore, future research should assess this field’s national and regional potential.

PurposeDrawing on the conservation of resource (COR) theory, this study examines the direct relationships between customer incivility and service effort behavior with psychological resilience mediating this association. Furthermore, the study also explores the moderated-mediation effect of internal locus of control.Design/methodology/approachTwo studies were carried out, employing a time-lagged approach. In study 1, data were collected from 422 frontline service employees in the hospitality sector. This was followed by Study 2 in which data were collected from 530 frontline service employees in banking and retail industries. The data were analyzed using SPSS PROCESS macros and AMOS.FindingsThe results specified that customer incivility negatively influences service effort behavior among frontline service employees. Moreover, it was also found that psychological resilience mediated the negative association between customer incivility and service effort behavior. Finally, the results show that the moderated-mediation effect of internal locus of control was also supported.Originality/valueThe study is an attempt to broaden the frontier of customer incivility and highlight how it affects service effort behavior. The findings also highlight the mediating role of psychological resilience between customer incivility and service effort behavior. Moreover, this study makes an enriching contribution by exploring the moderating role of internal locus of control. To the best of our knowledge, such associations remain outside the purview of previous examinations.

Purpose Elucidating on the theoretical framework of conservation of resource and social identity theories, we aim to explore the association between work-family conflict (bidirectional, i.e. work-to-family conflict (WFC) and family-to-work conflict (FWC)) and affective commitment (AC) via emotional exhaustion (EE). Besides, the buffering effect of organizational identification (OI) in the bi-directional work-family conflict and EE relationship and perceived interactional justice (PIJ) between EE and AC were also tested.Design/methodology/approachA multi-time study was conducted in which data from 675 doctors working in different public hospitals across India were gathered at three-time intervals (T1, T2 and T3). The collected data were then analyzed using statistical software tools, namely AMOS 24 and SPSS v23.FindingsIt was indicated that WFC and FWC have a significant negative association with AC. EE was shown to mediate the relationship between bi-directional work-family conflict and AC. Additionally, OI buffered the relationship between WFC, FWC and EE. Moreover, PIJ was established as a moderating factor in the relationship between EE and AC.Originality/valueThis paper provides a new insight into the work-family conflict-AC relationship by examining it through the mediating role of EE. It offers a nuanced understanding by establishing the buffering effects of OI in the bi-directional WFC and EE. To our knowledge, this research represents the inaugural attempt to investigate the moderating influence of PIJ in the relationship between EE and AC.

Financial fraud, which involves fraudulent practices to acquire financial gains, has recently become a major issue in businesses and organizations. It is inefficient, expensive, and time-consuming to discover fraudulent activities through manual verifications and inspections. The intelligent detection of fraudulent transactions is made possible by artificial intelligence through the evaluation of enormous amounts of financial data. Key components for ensuring operational integrity and limiting financial losses in the financial services business include fraud detection and risk assessment. Due to the increasing complexity of fraud schemes, traditional techniques of detection that depend on static rules and historical data are no longer adequate. In order to better detect fraud and evaluate risk in the financial services sector, this study explores the application of predictive analytics and machine learning (ML). Real-time data and adaptive algorithms are used to evaluate the performance of ML techniques such as supervised learning, unsupervised learning, and ensemble methods in detecting fraudulent actions. The results show a considerable improvement in detection accuracy and risk assessment over older methods. This paper also explores the possible obstacles of deploying these technologies, such as data privacy concerns, interpretability, and the need for ongoing model training.

University Entrepreneurial Ecosystem (UEE) provides students and academic staff with the resources and environment where they are supported to take up entrepreneurship. Studies have indicated that student and academic staff-run entrepreneurship contributes to regional development through university spinoffs and knowledge spillover. However, the complete framework of developing UEE has not been discussed in the literature, and scholars have focused on examining the impact of certain aspects of UEE, like entrepreneurial education and technology transfer. The measurement scale for the dimensions of UEE are scarce. We address this gap by conceptualizing the UEE as analogous to the ecology ecosystem and identifying the dimensions of UEE as Entrepreneurial Skill Development, Entrepreneurial Resources, and Entrepreneurial Culture. Moreover, we strengthen the UEE framework by finding out the components and sub-components. Finally, we develop measurement scales for UEE by following a rigorous four-step methodology followed by ensuring the nomological validity of the scale. The paper not only contributes to the entrepreneurial ecosystem literature by conceptualizing UEE and developing a way to measure UEE, but it also helps managers by suggesting a tool for comparison of performance of various UEEs

The present book chapter contributes to examining the intersection of gaming and sustainable marketing, focusing on how gaming strategies can be effectively used to foster consumer behavior that is environmentally friendly and engaging, and is exploring new ways to encourage consumers to adopt sustainable practices. Utilizing aspects of game technology and design to encourage and engage users, gamification has emerged as a viable strategy for inducing behavioral change in a variety of contexts. This chapter reviews the conceptual framework, foundation, and application of game theory to sustainable marketing.This chapter provides insights into effective game plans that promote sustainable consumer practices such as recycling, energy conservation, and responsible consumption. Furthermore, the chapter discusses the various challenges and ethical concerns associated with sustainable marketing games. Finally, the chapter attempts to raise awareness of how games can be used as a means to advance sustainability goals and create a more environmentally conscious society.

The purpose of this chapter is to examine the relationship between blockchain technology and sustainable development, aiming as to how blockchain technology (BT) could be effectively implemented to achieve different sustainable development goals (SDGs). Tokenization is one of the methods of blockchain technology which seems to be viable strategy to overcome the bottlenecks in terms of economic, social and governance (ESG) by engagement and participation of different stakeholders such as customers, businesses and government. The present chapter thoroughly reviews the fundamental and conceptual framework as well as implementation of blockchain technology to comprehend sustainable development goals (SDGs). This chapter provides understanding of functional approach promoting green practices viz. energy conservation, circular economy, recycling etc. It also investigates various problems connected with the implementation of blockchain technology and sustainable development. Furthermore, the study strives to create awareness amongst stakeholders includes industry, academia, researcher and policymakers as in what manners blockchain technology is beneficial in attaining sustainable development goals (SDGs) and build more ecologically friendly conscious society.

The study’s intention is to explore the development of Integrated Reporting (IR) disclosure practices in India and identify emergency of IR at global context and Indian context. The adoption of IR framework will improve the disclosure levels of both financial and non-financial information and improves value creation mechanism. The capitals are the basic components to address environmental, social, human, and intellectual issues under the IR framework. The sample size consists of 176 Indian listed companies observed over five years i.e., 2018- 2022. The study has employed a separate content scoring mechanism to assess IR disclosures through integrated annual reports and, also adopted a qualitative case study analysis of early IR adopting Indian companies. Through case study analysis, the study identified that companies disclose most of the vital IR elements, and covered natural, human, social and intellectual aspects and made communication easy to different stakeholder groups. The content analysis disclosed that IR trend moderately improved and further distinguished that the IR is quite different from other promising reports like traditional financial reports, sustainability report, and corporate socially responsible reports. The preparers, professional bodies and regulators must extend their support to have quality IR framework practice and meet the obligations of stakeholders in generating value to the firm

Elgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary. This innovative Research Agenda explores how the metaverse is reshaping the tourism and hospitality industry. Highlighting both the opportunities and challenges created, it outlines how tourism and hospitality professionals can integrate metaverse technologies into their operations and planning. Expert contributing authors analyze the key concepts and applications of the metaverse within tourism and hospitality, and trace rapidly shifting views on the technology. They showcase important areas of transformation, including the amplification of personalized experiences and the creation of new revenue streams. The Research Agenda also demonstrates how the metaverse can reshape business operations, from human resource management to destination marketing. Ultimately, it provides practical strategies and actionable insights, and identifies key avenues for future research. This Research Agenda is an essential read for students and scholars of tourism and hospitality management. It is also a valuable resource for tourism and hospitality professionals seeking to adapt to and use developing metaverse technologies