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Online education can facilitate inclusive societal development. In emerging countries with low investment per capita in school and universities, it helps students overcome infrastructure constraints to continue their learning and reach their full potential, and it helps educational institutes to save costs and improve quality of learning. This study aims to develop and empirically evaluate a conceptual model for predicting digital loyalty (DL) among participants in online accounting courses, as a key lever to execute an inclusive societal development agenda and ensure sustainability of education in an emerging country.

The study used quantitative primary data collected from survey questionnaires administered to 167 respondents in India and employed partial least squares structural equation modelling (PLS SEM) to analyse the data.

We observed that perceived learning (PL) significantly mediated the relationship between learning performance (LP) and digital loyalty to an online accounting programme.

Students’ attitudes and preferences have changed remarkably in recent years. Online education encourages participants to complete their courses, learn new and relevant skills, improve their quality of life and recommend online education to others. This facilitates an inclusive, open society with opportunities for all. The results of this study have certain implications. First, as a novel extension of Abrantes et al.’s (2007) work, the DL construct added a new key dimension to the model. Second, the use of PLS Predict introduced methodological rigour to measures such as R² and blindfolding processes, improving the understanding of the PLS Predict algorithm’s application to prediction studies.

The study established PL as a mediating variable in the associations between LP and DL and between pedagogical affect (PA) and DL. These findings have practical implications for course design and execution programmes in educational institutes, especially those aiming to democratise education and ensure inclusivity. Online education service providers should focus on equipping students with updated, cross-functional and integrated skills.

Online education can foster an inclusive and open society by overcoming the twin limitations of geographical distance and infrastructure constraints resulting from scarce learning resources, especially in emerging markets, such as India. The study makes an original contribution by collecting participant data for online accounting courses in India to establish clearly the antecedents of DL. This study empirically demonstrates the role of LP as the most significant antecedent of PL and DL.

This study aims to test the market anomaly of herding behavior driven by the response to supply chain disruptions in extreme market conditions such as those observed during COVID-19. The authors empirically test the response of the capital market participants for B2B firms, resulting in herding behavior.

Using the event study approach based on the market model, the authors test the impact of supply chain disruptions and resultant herding behavior across six sectors and among different B2B firms. The authors used cumulative average abnormal returns (CAAR) and cross-sectional absolute deviation (CSAD) to examine the significance of herding behavior across sectors.

The event study results show a significant effect of COVID-19 due to supply chain disruptions across specific sectors. Herding was detected across the automotive and pharmaceutical sectors. The authors also provide evidence of sector-specific disruption impact and herding behavior based on the black swan event and social learning theory.

The authors examine the impact of COVID-19 on herding in the stock market of an emerging economy due to extreme market conditions. This is one of the first studies analyzing lockdown-driven supply chain disruptions and subsequent sector-specific herding behavior. Investors and regulators should take sector-specific responses that are sophisticated during extreme market conditions, such as a pandemic, and update their responses as the situation unfolds.

This study aims to ascertain the mediating effect of task performance (TP) on the linkage between the psychological empowerment (PE) and job satisfaction (JS) of professional accountants.

Primary data was collected through a questionnaire-based survey of 132 professional accountants who were the units of analysis for the study. These accountants were domiciled in 11 Indian cities and worked in both service and manufacturing firms. The data was analyzed using the partial least squares structural equation modeling method.

The study found that TP mediated the linkage between PE and JS, although, contrary to observations in developed economies, one of its sub-constructs – competence – displayed no such mediation capability. Counterintuitively, it was empirically observed that the accountants’ gender had no bearing on the mediating effect of TP.

The study makes three distinct contributions. First, it empirically confirms that the intrinsic motivation theory applies to accountants in the context of operations in emerging markets. Second, the paper contributes to the accounting behavioral literature by observing that competence, as a sub-dimension of the PE construct, does not significantly impact the JS level of accountants. Finally, the study also contributes to the development of sound business practices by confirming that gender differences do not impact the satisfaction levels of accountants in emerging markets.

This study aims to ascertain the mediating effect of organisational commitment (OC) on the linkage between task performance (TP) and job satisfaction (JS) of accountants.

Primary data was collected through a structured questionnaire administered to accountants from India. The partial least squares structural equation modelling method was used to analyse the data.

The results reveal that OC mediates the linkages between TP and JS. It was also empirically confirmed that neither age nor gender of the accountant had any significant effect on the relationship between the TP and JS.

This study makes three distinct contributions. Firstly, it was empirically observed that OC mediates the linkage between TP and JS. This means that even when the accounting tasks being performed by the accountants are interesting and challenging, organisations should still invest in getting the accountants deeply committed to organisational values and goals for them to experience JS. Secondly, this focus on commitment is independent of gender and age differences. Accountants at all levels and of both genders would experience higher levels of JS once they are more committed to the organisation. Finally, this study has ramifications for global accounting professional practices, as accounting firms from the USA and the European Union have been outsourcing their services to firms in countries such as India.

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.

This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.

Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.

The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.

This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

This chapter begins by exploring the critical tenets of strategic human resource management (SHRM) and then discusses what the study and practice of SHRM needs to do in a new era of sharing economy and artificial intelligence (AI) for delivering successful business and individual employee performance in a new world of technological disruptions in work and employment. Using examples from popular platforms such as Airbnb, Uber, Ola, Zomato and Swiggy in India, to name a few, this chapter illustrates the changing ways of how non-standard employees are managed in the Fourth Industrial Revolution (4IR) through the use of technology platforms and apps, including the specific use of AI, in implementing a number of these changes. We highlight the need for new skills and knowledge by HR professionals to successfully engage in the new and brave world of AI-based technological disruption that we are all facing.

This paper aims to explore the relationship between owner-manager or leader’s ambidextrous leadership style and its effect on human resource management (HRM) practices, contextual ambidexterity and knowledge-intensive small- and medium-enterprises (SMEs) strategic agility.

This study presents an in-depth qualitative case study analysis of two knowledge-intensive SMEs from India’s information technology and health-care products industry serving a range of global clients. Using the theoretical lenses of empowerment-focused HRM practices, ambidextrous leaders, contextual ambidexterity and strategic agility, semi-structured interview data of leaders, managers and employees of the case organizations were analysed. Through a two-staged analytical process, we abductively developed a novel conceptual framework at the intersection of the above theoretical lenses.

The findings suggest that the knowledge-intensive SME’s strategic agility, ambidexterity and empowerment-focussed HRM approach was influenced by the owner-manager or leader’s ambidextrous leadership style and their philosophy towards managing people and had a positive impact in creating a culture of trust, participation, risk-taking and openness, and led to delivering innovative products and services as well as several positive employee-level outcomes.

Recent literature reviews on HRM In SMEs highlight several gaps, including the impact of owner-manager or leader’s philosophy of managing people in shaping HRM practices and employee outcomes. This paper thus adds to the existing literature on HRM and knowledge-intensive SMEs.

International Journal of Emerging Markets (IJoEM) is a leading journal that publishes high-quality research focused on emerging markets. In 2020, IJoEM celebrated its fifteenth anniversary, and the objective of this paper is to conduct a retrospective analysis to commensurate IJoEM's milestone.

Data used in this study were extracted using the Scopus database. Bibliometric analysis, using several indicators, is adopted to reveal the major trends and themes of a journal. Mapping of bibliographic data is carried using VOSviewer.

Study findings indicate that IJoEM has been growing for publications and citations since its inception. Four significant research directions emerged, i.e. consumer behaviour, financial markets, financial institutions and corporate governance and strategic dimensions based on cluster analysis of IJoEM's publications. The identified future research directions are focused on emergent investments opportunities, trends in behavioural finance, emerging role technology-financial companies, changing trends in corporate governance and the rising importance of strategic management in emerging markets.

To the best of the authors' knowledge, this is the first study to conduct a comprehensive bibliometric analysis of IJoEM. The study presents the key themes and trends emerging from a leading journal considered a high-quality research journal for research on emerging markets by academicians, scholars and practitioners.

One major impact of demonetisation is rise of cashless or digital transactions. The extension of the transition from a cash-based to a cashless economy has expanded even more now, based on the lessons learnt from the COVID-19 pandemic. This chapter discusses the various electronic payment methods used by the people, the frequency of using these methods and also to examine the reasons of changing habits in using electronic modes of payments. This study is both theoretical and empirical in nature, based on both primary and secondary data. Digitalising rural and poor population is much in talks but earlier literature did not acknowledge the status of slums and its inhabitants. Slum dwellers are the ones to be in the margin, and therefore are subject to more societal sufferings. In the context of female population particularly, the mechanism of urbanisation and increment in urban slums are subject to unique causes and unique consequences, and still these challenges are greatly underexplored by earlier literature in this field. Thus, the aim of this chapter is to find out the schemes, achievements and challenges for the cashless transaction practised by the female slum dwellers. To be extremely explicit, the sample area consists of two biggest slums of Kolkata and 100 female respondents are inquired for this study, taking 50 from each slum. For analysing the collected data, descriptive statistics tools and percentage analysis have been used. This chapter will also analyse India's gradual transition towards a cashless economy. Through the examination of digitalisation of slum dwellers, this study also attempts to identify whether digital modes result in empowerment of these women, of any kind. By paying a visit in the discussion of women empowerment, this chapter wants to revisit the 2030 Agenda for Sustainable Development and its 17 Sustainable Development Goals (SDGs) adopted by world leaders in 2015, that embodies a roadmap for progress which leaves no one behind. The questions impacting achievement of SDG through women empowerment may not seem of utmost concern during the current situation but is equally important and needs to be discussed on a platform of its own.