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The purpose of this paper is to provide an organizing lens for viewing the distinct contributions to knowledge production from those research communities addressing the impact of competitive strategy on company performance in general, and the influence of cost leadership and differentiation strategy on organizational performance in detail.

The research methodology was based on the PRISMA review, and thematic analysis based on an iterative process of open coding was analyzed and then the sample was analyzed by illustrating the research title, objectives, method, data analysis, sample size, variables and country.

The main factor that influenced the competitive strategy is strategic growth; strategic growth has a significant influence on competitive strategy. Furthermore, competitive strategy will boost firm network, performance measurement and organization behavior. In the same way, the internal goal factor will enhance organizational effectiveness. Also, a differentiation strategy will support management practice factors, strategic positions, product price, product characteristics and company performance.

This study contributes to the literature by identifying a framework of competitive strategy factors, company performance factors, cost leadership strategy factors, differentiation strategy factors and competitive strategy with global market factors. This study provides a complete picture and description of the resulting body knowledge in competitive strategy and organizational performance.

Little is known about how international individuals and travelers face and experience discrimination due to their passport. The purpose of this study is to explore factors that contribute to a new form of discrimination, i.e. passport discrimination. There exists a dominant gap in the literature, both empirically and theoretically, which explores this dimension of discrimination. To better understand this central phenomenon, this study amalgamated the concepts from the theories of social identity, self-categorization and system justification.

To delve into the essence of the participants’ lived experiences with passport discrimination, this study employed the existential-phenomenological philosophy of a qualitative research design. Data were gathered from personal interviews with 10 passport holders from different Asian countries.

The findings of this study revealed that citizens of developing and underdeveloped countries commonly experience passport discrimination in salary structure, promotions, training and hiring processes. Additionally, they face passport discrimination during visa issuance and proceedings at immigration counters.

This study unlocks the door for researchers to explore new dimensions of discrimination. Future studies may investigate the level of impact of passport discrimination from a human resource perspective through a positivist approach.

Are there smart ways to find heuristics? What are the common principles behind heuristics? We propose an integrative definition of heuristics, based on insights that apply to all heuristics, and put forward meta-heuristics for discovering heuristics.

We employ Herbert Simon’s metaphor that human behavior is shaped by the scissors of the mind and its environment. We present heuristics from different domains and multiple sources, including scholarly literature, practitioner-reports and ancient texts.

Heuristics are simple, actionable principles for behavior that can take different forms, including that of computational algorithms and qualitative rules-of-thumb, cast into proverbs or folk-wisdom. We introduce heuristics for tasks ranging from management to writing and warfare. We report 13 meta-heuristics for discovering new heuristics and identify four principles behind them and all other heuristics: Those principles concern the (1) plurality, (2) correspondence, (3) connectedness of heuristics and environments and (4) the interdisciplinary nature of the scissors’ blades with respect to research fields and methodology.

We take a fresh look at Simon’s scissors-metaphor and employ it to derive an integrative perspective that includes a study of meta-heuristics.

The purpose of this paper is to give an overview of existing literature on post-traumatic growth (PTG), particularly in the ways that it relates to grief.

This narrative literature review brings together 125 sources and presents them in a readable way.

There is a great deal of evidence to suggest that PTG can come from grief. This is not always the case, however.

This review presents only a selection of the existing literature – the review is not systematic. However, this allows for a narrative to be crafted, to aid readability.

Suggestions for future research are made throughout, and potential therapeutic applications are mentioned.

This paper discusses stigma, in the form of “disenfranchised grief”. In this, social pressures and expectations affect how a person processes their grief psychologically. While movements to increase discourse and reduce stigma are on the rise, more is needed.

This review guides readers through existing literature, providing a wide overview of the topic of PTG in grief.

Distance has been a core concept and issue in international business and management research. While scholars argue that distance through internationalization is increasing costs, distance is also associated with positive implications such as the integration of more diverse knowledge. Still, many firms struggle to manage distance effectively and efficiently in their multinational contexts. The purpose of this study therefore is to propose Open Strategy – increasing transparency and inclusion in the strategy process – as an attractive concept for managing distance.

This is a conceptual paper where the authors introduce Open Strategy to the IB community.

The authors argue that opening the strategy of multinational enterprises, enables firms to leverage diversity by re-combining the firms diverse and distant knowledge. It also reduces distance by moving beyond formal mechanisms of control and coordination to improve joint understanding, cooperative commitment and strategy implementation. The framework shows how firms can move beyond established dogmas in international business research by rendering their strategy processes more open.

Leveraging the Open Strategy literature, the authors are able to find a way to respond to the challenge of increasing distance, in fact even arguing that distance can be beneficial if framed as diversity.

Decision-makers often struggle to combine advice with their own intuition. This study examines how advice-giver traits and decision-makers’ intuition influence advice uptake. We present a novel typology based on decision-makers’ trust in advice-givers and their perceived expertise.

This qualitative study uses a sample of publicly available interview data with 51 elite performers. Using inductive and content analysis, we explore the mediation between decision-makers’ intuitive competence (ability to effectively deploy intuition in interface with advice) and their autonomy (self-endorsement from past performance).

We identify four sources of advice: mentor advice, specialist advice, confidant advice and commentator advice. Drawing on instances of different sources of advice along varying degrees of trust and expertise, we propose a framework for interaction between intuitional competence and advice characteristics.

We offer a novel way of contextualising nuanced forms of advice and provide a structured typology of sources, characterised by trust and expertise. This typology and our findings help reconcile contradictions in decision-making research. Finally, we offer practical guidance for the uptake of advice.

Our understanding of the strategies that lead to the success of start-ups when they scale-up is limited when it occurs at the regional periphery. The main purpose of this study is to explore the specific strategies that start-ups employ to scale-up, specifically in contexts with high resource constraints at the regional periphery.

Analyzing the data from personal in-depth interviews with engineering and science start-up founders in peripheral regions of upstate New York USA bordering the Canadian Ontario, we explored a combination of internal and external strategies that start-ups employed to scale-up.

The study found that start-ups prioritize building internal scaling capacity in their human capital, organizational structure, scalable business model, finance and business ownership. To foster the scaling process further, start-ups develop new effective external strategies that target the business environment.

Policymakers and regional governments can use our research to develop more effective industrial policies for supporting start-ups’ growth and subsiding strategic industry clusters for rebooting new competition policy, which is a current debate in many industrialized economies including the US. This targeted regional industrial policy is specially needed when scaling-up at the regional periphery.

Our study is specially need it when scaling-up at the regional periphery and with limited resources.

This study enriches our understanding of the growth of start-ups and small ventures by providing context-based insights into how firms build the capacity to scale-up in highly challenging and uncertain business environments in a peripheral bordering region between the USA and Canada. It also offers useful managerial and policy implications.

This paper aims to study the management of international transfer pricing (ITP) tax risks in multinational enterprises (MNEs). Specifically, the authors examine how in-house tax departments interact with business managers to implement tax strategies for ITP.

This paper is based on the case study method. The main empirical data consists of interviews with in-house accounting and tax professionals. The authors use social network theory and the notion of coercive versus enabling management styles as a lens for explaining the dynamic between centralized tax departments and local business managers.

The authors find that tax departments are not merely technocratic silos that mechanically administer and enforce the organizational implementation of ITP policies. Rather, tax departments are actively working to market themselves as enabling business partners to local business managers by using deliberate schemes of relationship building to accomplish tax strategy objectives.

Corporate taxes are a vital component for financing critical infrastructure, such as hospitals, schools, roads, bridges, water and electric systems. The work contributes to a contemporary discussion on MNEs’ tax strategies, including how they organize tax risk management processes for ITP.

Accounting research has mainly focused on the technical and regulatory details of ITP while ignoring the interpersonal aspects of tax risk management in MNEs. The authors argue that today’s tax department professionals must possess not only technical expertise but also interpersonal skills. Such skills are critical for building intraorganizational relationships with business managers to facilitate the bottom–up information flows needed to manage ITP tax risks.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

High levels of mental health disorders in students can affect their academic activity. Students should think positively to control the mental health disturbances they experience. This study aims to address the mental health problems of students by increasing their gratitude because gratitude is the key to facing the problems that a person faces. Therefore, the study focuses on finding the influence of gratitude on student mental health disorders.

The subjects in this study were 420 students in Eastern Kalimantan using quantitative methods with gratitude scales GQ-6 and DASS-21. Data collection method with online questionnaires to be analyzed with regression analysis.

The findings of this study empirically show that gratitude has a significant and positive effect on mental health (depression, anxiety, and stress). This shows that gratitude has an important effect on mental health in students. If gratitude is higher, then anxiety and stress decreases significantly. This study aims can serve as a foundation for student mental health improvement programs.

This study was cross-sectional, which makes it impossible to conclude a causal relationship between the variables. Therefore, future research should use more advanced research methods, including longitudinal and experimental studies. Another potential limitation that could bias the results is the fact that the data were based solely on self-reports. Then, the study group included a larger proportion of female students than male students.

This study provides a deeper understanding of the importance of gratitude in maintaining mental health. Gratitude has been shown to have a positive correlation with increased psychological well-being, decreased levels of depression and increased resilience in the face of everyday stress and challenges in college students at private univesity and state university.

This research changes students' mindset to always be grateful by thinking positively during the teaching and learning process at university. Many students complain about the current conditions, especially related to study assignments, differences in the teaching and learning process at school. This study is useful for students to reduce mental health disorders at university.