IF 7.2 2区管理学

Omega-international Journal of Management Science Pub Date : 2025-10-08 DOI: 10.1016/j.omega.2025.103436

Ziliang Jin , Peixuan Li , Yuanbo Li , Dining Ma , Xuejie Ren , Lingxiao Wu

{"title":"Target-oriented distributionally robust optimization for battery swapping in shared micromobility systems","authors":"Ziliang Jin , Peixuan Li , Yuanbo Li , Dining Ma , Xuejie Ren , Lingxiao Wu","doi":"10.1016/j.omega.2025.103436","DOIUrl":"10.1016/j.omega.2025.103436","url":null,"abstract":"<div><div>The imperative to mitigate global warming and reduce greenhouse gas (GHG) emissions has expedited the adoption of shared electric micromobility vehicles and battery swapping in urban transportation systems. This study examines a shared electric micromobility system and proposes a two-stage distributionally robust optimization (DRO) model to assist operators in optimizing battery swapping planning and operations under uncertain battery-swapping demands. To address the budget limitation, we introduce a CVaR-based satisficing index for cost control, facilitating robust target-oriented decision-making. To ensure practical implementation, we further reformulate this model into a tractable form that can be efficiently solved using off-the-shelf solvers. Numerical results derived from real-world data validate the effectiveness of our approach in maintaining total costs within specified budget limits, even under varying levels of uncertainty. Furthermore, the proposed model efficiently manages swapper travel distances for battery swapping while ensuring high service levels across the system, thereby enhancing both efficiency and sustainability. We also conduct numerous numerical experiments to evaluate the reliability of our proposed model by testing it across various parameters. We find that under the three-peak demand pattern, the battery allocation is lower while achieving a higher service level than those obtained under the single-peak pattern.</div></div>","PeriodicalId":19529,"journal":{"name":"Omega-international Journal of Management Science","volume":"138 ","pages":"Article 103436"},"PeriodicalIF":7.2,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145265768","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}

引用次数: 0

A composite indicator framework integrating regulator perspectives for assessing water service quality 一个综合了监管者观点的综合指标框架，用于评估水服务质量

IF 7.2 2区管理学

Omega-international Journal of Management Science Pub Date : 2025-10-08 DOI: 10.1016/j.omega.2025.103435

Hermilio Vilarinho , Miguel Alves Pereira , Giovanna D’Inverno , Ana S. Camanho

{"title":"A composite indicator framework integrating regulator perspectives for assessing water service quality","authors":"Hermilio Vilarinho , Miguel Alves Pereira , Giovanna D’Inverno , Ana S. Camanho","doi":"10.1016/j.omega.2025.103435","DOIUrl":"10.1016/j.omega.2025.103435","url":null,"abstract":"<div><div>This study presents an innovative approach to assessing service quality in the water supply and wastewater treatment sectors, using directional Benefit-of-the-Doubt (BoD) models tailored to regulator needs. Unlike previous research, this work integrates the regulator preferences throughout the entire evaluation process, from selecting key performance metrics to determining reference weights and validating results through sensitivity analyses. A new index for the Assessment of the Quality of Services (AQS) was constructed using a set of indicators chosen by the regulator, ensuring a direct alignment with regulatory priorities. Additionally, the study examines the relationship between service quality and cost efficiency, the latter computed using the Data Envelopment Analysis (DEA) methodology, to address the inherent tension in the water sector between these often conflicting goals. By providing a comprehensive comparison of wholesale utilities’ performance, the findings highlight that cost efficiency and service quality do not always align. This underscores the need for a balanced regulatory approach that fosters service quality improvements while maintaining cost control, promoting sustainable and effective management of the sector.</div></div>","PeriodicalId":19529,"journal":{"name":"Omega-international Journal of Management Science","volume":"138 ","pages":"Article 103435"},"PeriodicalIF":7.2,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145265767","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}

引用次数: 0

Deeply Rooted and Versatile? Knowledge Scouts and External Knowledge Integration in Multidivisional Firms 根深蒂固又多才多艺？知识侦察兵与多部门企业外部知识整合

IF 10.5 1区管理学

Academy of Management Journal Pub Date : 2025-10-08 DOI: 10.5465/amj.2024.0276

Benoit Decreton, Felipe Monteiro, Francisco Polidoro

引用次数: 0

Does activating home place identity on vacation have the potential to alter environmentally significant tourist behaviour? 在度假中激活家乡身份是否有可能改变具有环境意义的旅游行为？

IF 12.4 1区管理学

Tourism Management Pub Date : 2025-10-08 DOI: 10.1016/j.tourman.2025.105321

Dorine von Briel, Anna K. Zinn, Sara Dolnicar

引用次数: 0

Reducing gaps in digital entrepreneurship education: A systematic review of innovative learning strategies and their institutional impact 减少数字创业教育的差距：对创新学习策略及其制度影响的系统回顾

IF 7.4 2区管理学

International Journal of Management Education Pub Date : 2025-10-08 DOI: 10.1016/j.ijme.2025.101283

Noptanit Chotisarn , Thadathibesra Phuthong

{"title":"Reducing gaps in digital entrepreneurship education: A systematic review of innovative learning strategies and their institutional impact","authors":"Noptanit Chotisarn , Thadathibesra Phuthong","doi":"10.1016/j.ijme.2025.101283","DOIUrl":"10.1016/j.ijme.2025.101283","url":null,"abstract":"<div><div>This systematic review and bibliometric analysis investigated digital transformation in entrepreneurship education using the theories–contexts–methods–antecedents–decisions–outcomes framework. Based on a comprehensive examination of 65 articles published between 2006 and 2025, the study identifies six distinct knowledge clusters: educational technology frameworks, social entrepreneurship ecosystems, educational innovation in higher education, entrepreneurial education and employability, digital knowledge management and entrepreneurial innovation culture. Findings indicate that effective entrepreneurial education in digital contexts depends on the interplay among institutional support, technological infrastructure, pedagogical strategies and contextual relevance. Digital literacy emerges as a foundational competency, with measurable impacts, such as a 2 % reduction in poverty risk for every one-point increase in digital literacy. Experiential and challenge-based learning methods outperform traditional approaches, with simulation-based strategies demonstrating up to a 170 % improvement in entrepreneurial competencies. The study proposes an integrated framework illustrating how institutional factors, technological infrastructure and pedagogical design interact to create effective learning environments for entrepreneurial development. Identified research gaps include longitudinal competency development, cross-cultural effectiveness, emerging technology integration and assessment methodologies, providing a clear agenda for advancing both theoretical insights and practical applications in digital-age entrepreneurship education.</div></div>","PeriodicalId":47191,"journal":{"name":"International Journal of Management Education","volume":"24 1","pages":"Article 101283"},"PeriodicalIF":7.4,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145236123","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}

引用次数: 0

Demystifying the impact of moderators in the corporate sustainability performance and firm performance relationship: A meta‐analysis study 揭示调节因子对企业可持续发展绩效和企业绩效关系的影响：一项meta分析研究

IF 8.1 1区管理学

International Journal of Management Reviews Pub Date : 2025-10-08 DOI: 10.1111/ijmr.70007

Garima Kumari, Yatish Joshi, Tanuj Nandan

{"title":"Demystifying the impact of moderators in the corporate sustainability performance and firm performance relationship: A meta‐analysis study","authors":"Garima Kumari, Yatish Joshi, Tanuj Nandan","doi":"10.1111/ijmr.70007","DOIUrl":"https://doi.org/10.1111/ijmr.70007","url":null,"abstract":"Over the years, a contentious debate has emerged regarding the relationship between corporate sustainability performance (CSP) and corporate financial performance (CFP). To disentangle the confounding results, the present study delves into the concepts of stakeholder and resource‐based view theory, presenting quantitative findings from the existing literature through a meta‐analysis to establish the CSP–CFP relationship. The analysis incorporates 82 studies with 152 effect sizes, revealing a positive and significant nexus between CSP and CFP, with no evidence of publication bias. Additionally, the study explores the direction of causality in this association, demonstrating that prior CSP is associated with improved subsequent CFP, though the reverse is not validated. The study also examines contextual and method moderators responsible for between‐study variance. Notably, the study makes a distinctive and unparalleled contribution by advancing methodological rigor, integrating subgroup analysis with meta‐regression to examine the CSP–CFP nexus. The results provide theoretical contributions, offering valuable insights and suggestions for future research on the CSP–CFP association, thereby paving the way for further scholarly work.","PeriodicalId":48326,"journal":{"name":"International Journal of Management Reviews","volume":"24 1","pages":""},"PeriodicalIF":8.1,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145246718","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}

引用次数: 0

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry 可持续发展绩效、债务成本和制度环境质量：来自酒店和旅游业的全球证据

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-10-08 DOI: 10.1002/bse.70230

Tantawy Moussa, Natalia Krasnikova, Maria Postoyeva, Amira Hawas, Akrum Helfaya

{"title":"Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry","authors":"Tantawy Moussa, Natalia Krasnikova, Maria Postoyeva, Amira Hawas, Akrum Helfaya","doi":"10.1002/bse.70230","DOIUrl":"https://doi.org/10.1002/bse.70230","url":null,"abstract":"This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is negatively associated with the cost of debt financing, indicating that sustainability initiatives reduce lender‐perceived risk. Notably, institutional environment quality strengthens this relationship, as countries with stronger governance frameworks and regulatory enforcement enable lenders to reward sustainability commitments more effectively. However, the association weakened during the COVID‐19 pandemic, highlighting how systemic uncertainty altered lender risk perceptions and curtailed the financial benefits of sustainability practices. The findings remain robust across alternative measures, different model specifications, and controls for endogeneity. The findings provide new cross‐country evidence on how firm‐level sustainability initiatives interact with institutional contexts to shape debt financing costs in the hospitality and tourism industry. This study extends neo‐institutional and stakeholder theories by demonstrating how sustainability practices and national governance jointly influence the cost of debt. It also offers critical insights for managers, lenders, and policymakers seeking to align sustainability strategies with financial resilience.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"7 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145241196","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}

引用次数: 0

Conventional or gig employment? Insights into food delivery workers’ workforce transformation 传统还是零工？洞察外卖工人的劳动力转型

IF 8.3 1区管理学

International Journal of Hospitality Management Pub Date : 2025-10-08 DOI: 10.1016/j.ijhm.2025.104464

Pearl M.C. Lin , Tom Baum , Vicky Y. Chen , Wai Ching Wilson Au

{"title":"Conventional or gig employment? Insights into food delivery workers’ workforce transformation","authors":"Pearl M.C. Lin , Tom Baum , Vicky Y. Chen , Wai Ching Wilson Au","doi":"10.1016/j.ijhm.2025.104464","DOIUrl":"10.1016/j.ijhm.2025.104464","url":null,"abstract":"<div><div>This study examines motivations and challenges influencing the transformation between conventional and gig employment among food delivery workers in Hong Kong. Using a grounded theory method, 25 semi-structured interviews were conducted with workers who had experienced both employment modes. The findings showed that a complex interplay of push–pull factors, which align with psychological needs in self-determination theory, drives these workforce transitions. Workers who had abandoned conventional employment cited leadership exploitation in traditional restaurants and fast-food chains’ rigid uniform policies as push factors that undermined workers’ competence and autonomy; platform work’s flexibility and friendly environment constituted pull factors enhancing autonomy and relatedness. A distinct category of hybrid workers also emerged, who sought to diversify their income by engaging in both employment modes simultaneously. These results shed light on Hong Kong’s unique labor ecosystem and how workers navigate both forms of employment to satisfy psychological needs given the gig economy’s context-dependent duality.</div></div>","PeriodicalId":48444,"journal":{"name":"International Journal of Hospitality Management","volume":"133 ","pages":"Article 104464"},"PeriodicalIF":8.3,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145267602","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}

引用次数: 0

Political scandals, media bias and the moral ambiguity of fraud and corruption 政治丑闻、媒体偏见以及欺诈和腐败的道德模糊性

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-10-08 DOI: 10.1016/j.cpa.2025.102819

Annette Quayle, Andrew West

{"title":"Political scandals, media bias and the moral ambiguity of fraud and corruption","authors":"Annette Quayle, Andrew West","doi":"10.1016/j.cpa.2025.102819","DOIUrl":"10.1016/j.cpa.2025.102819","url":null,"abstract":"<div><div>Although there is wide acknowledgement that the media play a significant role in the construction of scandals involving fraud and corruption, surprisingly little attention has been paid to the issue of morality. As scandals are <em>prima facie</em> dependent upon wrongdoing, an adequate understanding of their construction requires examining whether and how they are framed in moral terms. This paper explores the potential moral framing of wrongdoing in the context of an ongoing political scandal involving two mayors at a local government municipality, through both initial media allegations and subsequent trial proceedings. Drawing on key perspectives from ethics and moral philosophy, we examine how prominent media newspapers frame wrongdoing in terms of adverse outcomes (utilitarian), a violation of duties (deontological), and character (virtue ethics). Our investigation extends the literature by showing how the moral and ethical dimensions of fraud and corruption are either emphasised or silenced due to intentional and unintentional media bias, and highlight the frequent conflation between legal and ethical wrongdoing in media narratives. Our analysis also shows how media often frame fraud and corruption in terms of a breach of legality yet frequently fails to articulate why this behaviour is non-compliant with moral or ethical norms, despite evidence that these moral dimensions are present. Finally, we highlight a difference between ethics and governance, demonstrating how employee behaviour may contravene principles of good governance without necessarily breaching ethical standards or the law.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102819"},"PeriodicalIF":5.7,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145265783","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}

引用次数: 0

Expected loss recognition and banks’ management forecasts 预期损失确认和银行管理层预测

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-10-08 DOI: 10.1016/j.jaccpubpol.2025.107369

Aurelius Aaron , Jeong-Bon Kim , Chong Wang , Feng Harry Wu

{"title":"Expected loss recognition and banks’ management forecasts","authors":"Aurelius Aaron , Jeong-Bon Kim , Chong Wang , Feng Harry Wu","doi":"10.1016/j.jaccpubpol.2025.107369","DOIUrl":"10.1016/j.jaccpubpol.2025.107369","url":null,"abstract":"<div><div>Accounting rules for credit impairment recognition have been shifting to a more forward-looking approach based on expected losses. We examine how the adoption of an expected loss model (ELM) influences banks’ management forecasts, which also are forward-looking. In a difference-in-differences setting of gradual implementations of the ELM worldwide, we find that banks enhance management forecasts after adopting the future-oriented provisioning model, as manifested in higher likelihood of forecast issuance, higher frequency of forecasts, more precise forecasts, and higher overall forecast quality. This forecast-enhancing effect is more prominent when accounting standards are more strictly enforced, when banks experience larger changes in loss allowance after ELM implementation, and when forecasting is more challenging such as during the onset of the COVID-19 pandemic. Moreover, banks’ post-ELM forecasting performance also improves in terms of greater forecast accuracy and persistency. Overall, our results suggest a complementary relation between expected loss recognition and banks’ management forecasts.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"54 ","pages":"Article 107369"},"PeriodicalIF":2.2,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145267335","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}

引用次数: 0

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