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Drawing on a contagion-interpretation model of leader affective displays and leader effectiveness, the purpose of this paper is to examine the effects of leaders’ angry feedback on followers’ cognitive and affective reactions, and ultimately, perceived leader effectiveness across different cultural contexts.

In this paper, two experimental studies were conducted with a total of 528 participants.

The results revealed a culturally divergent cognitive effect: in Western cultures where vertical collectivism is low, leaders’ angry feedback reduced followers’ inferred developmental intention and subsequently, perceived leader effectiveness, whereas in East Asian cultures where vertical collectivism is high, leaders’ angry feedback reduced the two variables to a lesser extent or did not have any effect. In contrast, there was a culturally convergent emotional effect: the impact of leaders’ angry feedback on followers’ negative emotions and subsequently, perceived leader effectiveness was the same, regardless of the level of vertical collectivism.

This research is the first to demonstrate that culture – in particular, the dimension of vertical collectivism – has different impacts on the two mechanisms (i.e. cognitive and affective) through which leader’s angry feedback influences followers’ perceived leader effectiveness.

This study aims to examine a firm’s disclosure properties subsequent to receiving a going-concern opinion.

A difference-in-difference research design was used to control for endogeneity issues. Annual report readability is used as a proxy for firm disclosure.

The results indicate a negative and significant association between issuance of a going-concern report to a firm and the firm’s readability index in the subsequent year. In other words, after receiving a going-concern opinion, a firm’s annual report exhibits increased readability. The results, when broken into subsamples of surviving and failing firms, are concentrated in the surviving firms.

Prior research has shown that firms change their disclosure properties due to endogenous choices motivated by incentive or exogenous shocks. The results of this study, however, suggest that firms that receive going-concern opinions are incentivized to be more forthcoming in disclosing their financial information.

To the authors’ knowledge, this study is the first to investigate how firms’ general disclosures change subsequent to receiving a going-concern opinion.

This paper discusses how to choose a measure or set of measures for the purposes of evaluating and rewarding general managers' performances.

The paper describes a set of criteria that is useful for evaluating any measure or set of measures. Then it applies the criteria to an evaluation of three measurement alternatives in common use at general management organization levels: market measures, accounting measures, and combinations of measures.

The paper shows that all of the measurement alternatives fail to satisfy one or more of the evaluation criteria and, hence, lead to less than optimal outcomes. But it also shows that some alternatives are better than others in specific situations.

While comprehensive sets of evaluation criteria have been applied to financial accounting choice issues, this is the first such approach in management accounting. This approach can lead to improved performance measurement system choices. It can also be used to guide future research because the analysis also reveals major gaps in our knowledge about the qualities of performance measures in common use.

Film has been used to teach leadership in recent decades, but a review of the literature indicates much of this work is prescriptive rather than empirical. This study sought to understand the effectiveness of film in an undergraduate leadership class by determining learner perceptions of a film analysis assignment and exploring learner ability to identify the stages of group development. A mixed-method approach was undertaken. Learners were surveyed to elicit their perceptions of an essay assignment where they analyzed the stages of group development in the film Jumanji: Welcome to the Jungle. In addition, their essays were subject to a content analysis to determine if learners could successfully identify the stages of group development. The survey indicated that learners enjoyed the assignment and preferred film analysis as an assessment of their understanding of group development. The content analysis indicated that learners could identify the stages of group development throughout the movie. However, there was variation in which scenes were representative of the different stages. Future research should explore the distinction between inductive and deductive approaches to content instruction and learner outcomes. Film familiarity and its impact on learner outcomes should also be investigated.

This paper aims to explore the potential explanatory mechanisms linking leader–member exchange (LMX) and a perceived supportive environment for corporate entrepreneurship. Specifically, this paper develops and tests a hypothesized moderated mediation model of the relationship between LMX and a perceived supportive environment for corporate entrepreneurship through psychological empowerment as conditional upon the level of control orientation.

Data were collected from a sample of 682 full-time working adults in the USA and were examined in a moderated mediation model in PROCESS.

The findings suggest that higher LMX augments perceptions of a supportive environment for corporate entrepreneurship with a mediating role for psychological empowerment and a moderating role for control orientation on that conditional relationship.

This research suggests that high quality LMX relationships may enrich the human capital of firms, helping them to innovate and outperform competitors in the context of modern competitive dynamics. The study findings are limited by several factors including a cross-sectional design and a student-recruited sampling approach.

The study offers unique contributions to the leadership and entrepreneurship literature by being among the first to empirically investigate the relationship between LMX and a perceived supportive environment for corporate entrepreneurship as mediated by psychological empowerment and moderated by control orientation, yielding important insights regarding effective leadership practices for facilitating innovative behaviors and corporate entrepreneurship.

Examines the sources and implications of Mikhail Gorbachev′s policies insofar as they have been policies of liberalization. It is principally argued that Marxism has been a Western phenomenon and thereby a vehicle for the export of Western Enlightenment values to Third World countries but also to the Soviet Union itself. The nature and role of Marx′s analyses are considered in that light. So also are the status of nationalism in the USSR, the historical meaning and promise of socialism, the role of the legal‐economic nexus in the social reconstruction of reality in the USSR and in Central and Eastern Europe, the relevance to those developments of the emerging new European and world systems, and the relevance of all these for social economics.

The Asian crisis, which exploded in Thailand in July 1997 initially, spilled to the other ASEAN countries (Indonesia, Malaysia, and Philippines) and later it spreads to Korea and even crossing the continent to Russia and Brazil. The chronological pattern seems to indicate the contagious behaviour of the crisis. However, the sequential economic down‐turns that occurred in the Asia Pacific do look like a contagion effect. The idea that currency speculators contributed to the depth of the crisis is agreeable but to conclude that they are the roots of the problem would be misleading. This paper argued that the roots of the problems lie in current account deficit and loss of competitiveness, and moral hazard and over‐investment This paper also argued that the currency crisis is a symptom and not the cause of the Asian crisis.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Despite best intentions, mergers and acquisitions often do not live up to the expectations for performance. This study examined how the salience of multiple identities creates dynamics in postmerger integration processes and how these dynamics influence the acquisition of the target's capabilities.

The authors conducted an in-depth case study of a large American consumer goods multinational corporation's acquisition of a family-owned German beauty business and examined responses to decisions and events during the postmerger integration process.

The results show how and why efforts to acquire unique target capabilities might not deliver the hoped-for results. The authors discovered multiple identities that became salient during the postmerger integration process which subsequently influenced interpretations and reactions to decisions and events and which created intergroup dynamics. The authors also noted the role of language in making these identities salient. Such dynamics pose challenges to managing the postmerger integration process and to acquiring sought after capabilities.

This study reveals how different identities become salient in the interpretation of particular events and decisions, resulting in emotional and behavioral reactions and intergroup dynamics. Furthermore, it uncovers the role of language in making identities salient. This study offers further insight into identity dynamics when the capability of the target firm is the motive of the acquisition.

Adequate vegetable consumption is fundamental to a healthy balanced diet; however, global compliance with recommendations is poor which is particularly important for young adults as they form food consumption habits. There is a growing interest in the circular economy of hospitality and sustainability of current dietary patterns in light of climate change and an expanding global population. The food value chain needs to be considered both vertically and horizontally where the research and development (R&D) investment is optimised by being “joined up” and not fragmentary; in addition, consumer trade-offs of health vs for example sensory appeal are taken into consideration. The purpose of this study was to identify factors predicting acceptance of vegetable dishes by young adults and present a roadmap that can be used for dish development and healthful marketing.

This study used the health belief model (HBM) as framework to investigate key factors that encourage vegetable intake by young adults using an online questionnaire sample of 444 enrolled in undergraduate programs at universities in Brazil.

Structural modelling showed that vegetable consumption frequency was positively influenced by Health concerns, Naturalness and Self-efficacy (including cooking skills), whereas Sensory factors and Familiarity demonstrated a negative loading that might be related to unpleasantness.

Globally, there is a strong need to promote the consumption of vegetables as a public health policy priority but also to ameliorate barriers to action that could be facilitated by availability, dish development and healthful marketing in hospitality operations.