Pakistan Journal of Commerce and Social Sciences (ISSN 1997-8553)
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Reframing the TOE Framework for Industry 5.0: From Systematic Mapping to Diagnostic Framework Development
Full text linkIndustry 5.0 (IR5.0) represents a shift beyond the efficiency-driven logics of Industry 4.0, emphasizing human-centricity, resilience, and sustainability. To support this transition, this study repositions the Technology–Organization–Environment (TOE) framework by systematically mapping recent adoption research (2021–2025) from Scopus and Web of Science. From 21 eligible studies, we extracted TOE factors and reclassified them into diagnostic centricities forming the basis for an enhanced TOE–IR5.0 framework. Results show a persistent tilt toward technological/organizational readiness, while sustainability and ethical enablers remain under-specified. High-frequency drivers (infrastructure, cyber-security, leadership, competence) indicate partial but incomplete IR5.0 alignment. We propose an enhanced TOE–IR5.0 framework that embeds human-centricity, resilience, and sustainability across technological, organizational, and environmental domains while clarifying where current scholarship still reflects IR4.0 logics. Most importantly, the framework introduces a diagnostic methodology—operationalizing IR5.0 values as transformative lenses applied to the TOE domains. This diagnostic orientation provides researchers, managers, and policymakers with a tool to systematically evaluate and realign technology-adoption strategies toward inclusive, resilient, and sustainable industrial transformation
Non-Renewable Energy, Green Technological Innovation, and CO2 Emissions in South Asia
Full text linkTransitioning from fossil fuel usage to the adoption of green energy is crucial for mitigating the adverse impacts of greenhouse gas emissions. There is an urgent imperative to shift the economy away from reliance on non-renewable energy sources towards renewable alternatives to address environmental pollution effectively. This research aims to analyze the impact of non-renewable energy, green technological innovations, GDP, population, and industry on CO2 emissions across five South Asian countries, namely Pakistan, Bangladesh, India, Nepal, and Sri Lanka. Employing the Autoregressive Distributed Lag (ARDL) model and NARDL, the present study examined data spanning from 1985 to 2021. This study used STATA software to determine the association between variables. The findings indicate that an increase in non-renewable energy consumption leads to higher CO2 emissions across all five studied countries, while a decrease in non-renewable energy consumption helps reduce CO2 emissions. Population growth and GDP contribute to increase carbon emissions, whereas green technological innovations lead to a reduction in CO2 emissions in India, Sri Lanka and Nepal but boost CO2 levels in Pakistan and Bangladesh. Industrialization also showed different impact in different countries as it mitigated CO2 emissions in Pakistan, Bangladesh and Nepal but degrades the environment in India and Sri Lanka
Whether Cross-Border E-Commerce Exports Promote Regional Economic Growth? Evidence from China
Full text linkThe current study aims to discover the impact of cross-border e-commerce (CBEC) exports on regional economic growth in China. A benchmark regression via the fixed panel effect model was conducted (using STATA software) based on Chinese provincial data from 2015 to 2020. The results demonstrated that CBEC exports significantly increased regional economic growth in China. The heterogeneity test also revealed CBEC exports have a significant positive impact in less developed regions rather than in more developed regions. Furthermore, the threshold effect test discovered that the technological input of manufacturing enterprises produced a non-linear significant impact on CBEC exports to elevate economic growth. When the proportion of technological input to GDP is less than the threshold of 0.031, the significant impact of CBEC exports on economic growth was larger; and then the impact became smaller and insignificant after the threshold. The findings suggested the Chinese government should vigorously develop CBEC export in terms of improvements in trade facilitation, CBEC talent training, and encouraging enterprises to explore different oversea markets. Simultaneously, attention should be paid to providing more policy support for the development of CBEC exports in less developed areas, and emphasis should be placed on guiding manufacturing enterprises to make rational use of research and development (R&D) funds
Social Dominance Orientation and Consumer Xenocentrism: Mediating Role of Status Consumption and Social Comparison
Full text linkThis research aims to create a model that elucidates the reasons why people exhibit xenocentric consumer tendencies. In this context, a theoretical framework describing the evolution of consumer xenocentrism (C-XEN) was constructed by integrating elements from diverse theories. Then developed model was analyzed with empirical research involving 534 participants using structural equation modeling (SEM) with AMOS. The findings indicate that individuals with high social dominance orientation are more prone to having C-XEN, and proposes that status consumption and social comparison mediates the relationship between the social dominance orientation and the emergence of C-XEN. The framework allows to grasp the psychological factors contributing to C-XEN. In conclusion, testable propositions that are verifiable are believed to promote additional researches on the matter going forward
Impact of Financial Development on Macroeconomic Volatility: Does Human Capital Matter?
Full text linkThis study adds to the body of literature by investigating the moderating effect of human capital in the association of financial development with macroeconomic volatility in a sample of Asian countries. From 1993 until 2021, annual panel data was collected. For empirical analysis, generalized least squares (GLS) and generalized method of moments (GMM) approaches have been estimated using STATA software. The results of the static and dynamic study demonstrate the detrimental direct as well as indirect effect of financial sector development on macroeconomic volatility via the human capital channel. Macroeconomic volatility is increased by trade openness and inflation, but remittances have a mixed effect. In order to benefit from financial development in terms of reducing macroeconomic instability, human capital is important. In the context of financial development, this study supports the literature\u27s suggestions for fostering the development of human capital to promote sustainable economic growth
Mitigating Facets of Team Knowledge Hiding: A Collaborative View of Psychological Safety and Team Embeddedness through the Lens of COR theory
Full text linkDrawing from the conservation of resources (COR) theory as the overarching framework, this study develops a collaborative view on mitigating team knowledge hiding facets (i.e., evasive hiding, playing dumb, and rationalized hiding). It proposes team embeddedness as an attachment construct acquired through investment in team psychological safety. Such acquisition compels team members to protect and foster the state of resource abundance and subsequently acts as a deterrent against team knowledge hiding. Multi-wave and multilevel data was obtained from 520 team members nested in 104 teams employed in information technology (IT) firms – a knowledge-intensive service sector. The data was analyzed using multi-level structural equation modeling through Mplus. The findings indicate that having access to team social resources (team psychological safety) leads to team embeddedness, creating a gain spiral that motivates members not to indulge in evasive hiding and playing dumb. Additionally, the mediation effect of team embeddedness between team psychological safety and team playing dumb is further moderated by individual-level learning orientation. On the other hand, these variables do not significantly decrease rationalized hiding
Missing the Forest for the Trees: Scientometric Analysis of Sustainable versus Regenerative Tourism (1966-2023)
Full text linkThe ongoing global debate over sustainable versus regenerative tourism underscores the complex interplay between intentions and outcomes in responsible travel. Hence, the purpose of the study is to; (i) summarize sustainable and regenerative tourism research from 1966 through 2023; (ii) take into account the general context of research from the viewpoint of journal papers that have been published, in addition to co-occurrences of keywords, cluster analysis, visual mapping, and document co-citations (iii) identify the research gap in the sustainable versus regenerative tourism research, as well as emphasis on the utmost knowledge domains, and (iv) suggest future research areas in sustainable and regenerative tourism. To accomplish this objective, the study utilized the scientometric analysis approach, which involves visual mapping and reviewing the specific knowledge domain, through analytical tools, including VOS-viewer and Cite-Space. By applying the proximity investigation procedure, published studies underwent relational examination using the ‘concept matrix’ and cluster of co-existing terms. 3850 full-text research papers on sustainable and regenerative tourism published in Web of Science between 1966 and 2023, including 7052 researchers from 132 countries were examined. The present study findings highlight an up-to-date scientometric analysis from 1966 through 2023, as it identifies prominent researchers, mainstream tourism journals, publication trends, leading countries, researched areas, funding institutions and affiliations within the area of sustainable and regenerative tourism. The findings shed light on sustainable and regenerative tourism trends, challenges, and key players to inform future research and policy
Nonlinear Impact of Remittances on Financial Inclusion in Developing Countries. Does Governance Quality Matter?
Full text linkThis paper explores the relationship between remittance inflows and financial inclusion in developing countries, emphasizing the crucial role of governance quality. Using dynamic panel data methods on data from 2011-2021 across 89 countries, the study reveals a nonlinear relationship between remittances and financial inclusion. We employed GMM approach to address endogeneity issues and mediation model analysis while using Stata software. Notably, remittance inflows have a negative impact on financial inclusion in countries with lower levels of remittances but a positive impact in countries with higher levels of remittances. Furthermore, the study demonstrates that the effect of remittances on financial inclusion is significantly mediated by governance quality. Good governance enhances the positive impact of remittances, transforming them into a powerful tool for promoting financial inclusion. Conversely, in countries with weak governance, remittances enhance financial exclusion by increasing mistrust in financial institutions. These findings highlight the need to improve governance structures to maximize the developmental potential of remittances
Audit Committee Characteristics and Sustainability Disclosures – A Meta-Analytical Perspective
Full text linkThis research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee effectiveness) and sustainability disclosures by conducting a meta-analysis of 93 peer-reviewed studies. Meta-regression analyses were performed using Stata 18.0. This study intends to fill the literature gaps by including three potential moderators: financial reporting quality, the social progress index, and the world corporate governance index. The findings show that considering different country settings, audit committee characteristics are vital in determining sustainability disclosures regardless of geographical variances. However, the world corporate governance index indicates insignificant moderation. Additionally, high ranked journal studies have shown positive and significant results compared to low ranked because of properly handling endogeneity. The findings are consistent with institutional, agency, and stakeholder theories, suggesting that audit committee characteristics help firms meet societal and stakeholder interests by promoting sustainability disclosures. In contrast, the findings challenge the resource dependence theory and indicate that the internal control mechanism, specifically the audit committee, has more impact on sustainability disclosures than external mechanisms
From the Implementation of Environmental Management Accounting to Organizational Sustainability: Does Stakeholder Integration Strengthen it?
Full text linkThis study investigates the impact of environmental management accounting implementation on organizational sustainability in the manufacturing sector of Pakistan, focusing on the moderating role of stakeholder integration (i.e., behavior of adaptation, interaction with stakeholders, and knowledge of stakeholders). This study employed a quantitative approach utilizing survey data from 267 ISO-certified manufacturing organizations. The study hypotheses were tested through partial least squares structural equation modeling by using SmartPLS software. Findings reveal that environmental management accounting implementation significantly improves organizational sustainability in economic, environmental, and social aspects. The relationship between environmental management accounting implementation and organizational sustainability is notably strengthened by stakeholder interaction and behavior of adaptation, which serve as significant moderators. In contrast, stakeholder knowledge alone indicates minimal impact on organizational sustainability. These results highlight the importance of incorporating stakeholder interaction and adaptability into environmental management accounting practices to maximize sustainability outcomes. This research contributes to theoretical knowledge by expanding stakeholder theory to encompass the dynamic role of stakeholder integration in environmental management accounting implementation for achieving sustainability. Practically, it offers empirical evidence for organizations and policymakers, stressing the need to promote adaptation and interaction with stakeholders through regulatory support and capacity-building programs