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Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent corporate governance issues in South African SOEs.

This paper utilised a thematic content analysis of archival documents relating to South African SOEs. Firstly, to assess the extent to which the auditing dimension of the corporate governance codes, applicable to South African SOEs, conforms with best practices. Secondly, to determine the extent to which the audit practices of all the 21 South African SOEs listed in Schedule 2 of the Public Finance Management Act, have implemented the identified best audit practices.

The findings suggest that South African SOEs appear to have adopted and implemented best audit practices to enhance the quality of their accountability in relation to their corporate governance practices, as contained in their applicable corporate governance frameworks. However, despite the high levels of conformance, the observation that most South African SOEs continue to fail and require government bailouts, appears to suggest that auditing has no bearing on poor SOE performance, and that other corporate governance factors may be at play.

The discussion and findings in this paper suggest that the auditing practices of South African SOEs are adequate. However, that SOEs in South Africa continue to be loss-making may imply that this has contributed little to mitigating their corporate governance problems. Thus, policymakers and standard setters, including the Institute of Directors South Africa and relevant oversight bodies should pay attention to better developing means by which to curtail fruitless and wasteful expenditures by South African SOEs through improved corporate governance practices.

Most SOEs’ mission statements encourage SOEs to be socially responsible and utilise taxpayers’ monies efficiently and effectively without engaging in fruitless and wasteful expenditure. This study is conceived in this light.

To the best of the author’s knowledge, while acknowledging previous studies, this paper is the first to explore this topic in the context of SOEs and in the context of Africa.

This case study is designed to enable students to understand the reasons behind the launch of a beauty brand grounded on traditions and culture, understand the strategies adopted by Florasis to establish its presence in the C-beauty space and emerge successful, analyze the positioning of a C-beauty brand in a highly competitive beauty market, identify the issues and challenges faced by a C-beauty brand in its efforts to disrupt the C-beauty space and suggest strategies that Florasis can adopt to emerge as a market leader in the global beauty industry.

Set in 2021, the case study discusses about the emerging C-beauty brand Florasis innovative strategies to promote the brand. Florasis was founded in 2017 with a vision to become a century old national makeup brand of China. Florasis was successful in getting on board a story-telling experience that featured traditional Chinese culture, aesthetics and heritage. It sold cosmetic products with retro packaging, concepts derived from traditional Chinese style, promoting a sense of national pride and nostalgia. The case study highlights the innovative strategies Florasis adopted like influencer marketing through key opinion leaders and key opinion customers, celebrity endorsements, user co-creation programs, social content and network marketing, brand crossovers and collaborations, etc. In April 2021, Florasis became the No. 1 cosmetic company in China with a gross merchandise value of 218m yuan and further the total sales for second quarter of 2021 reached 830m yuan, endorsing its supremacy over other global and local beauty brands in China. However, with success came along a set of challenges. Some analysts pointed that the brand was slow in innovating its product line-up, it focused more on promotions and advertisements and the brand positioning with a single sales channel, the cost performance and quality of the products and excessive marketing campaigns targeting a niche segment. Going forward, what should Florasis do to conquer the global beauty space? Can Florasis aspire to become a digitally empowered global beauty brand? Has it got the momentum? Will its direct-to-consumer model and unprecedented marketing and promotion gimmicks, help it achieve the lead in the global beauty space?

This case study is suitable for students of the graduate and undergraduate programs in management.

Teaching notes are available for educators only.

CSS 8: Marketing.

Mentoring has been shown to positively affect student engagement, confidence, leadership, and skills. It is through the development of relationships, knowledge sharing, increased engagement, and a sense of belonging that mentors gain confidence and build leadership skills. However, little is known about the types of leadership, practices, and behaviors that mentors develop when undertaking the mentorship role. The purpose of this study is to examine the development of exemplary leadership practices that the mentoring role nurtures in undergraduate female student mentors. In particular, this study adopted the Kouzes and Posner (2002) transformational and servant leadership practices model to collect data from undergraduate female mentors (n = 94) and mentees (n =142). Results demonstrated significant correlations among all Student Leadership Practices Inventory Scale (S-LPI) subscales – Inspite a shared vision, Model the way, Challenge the process, Enable others to act, and Encourage the heart – and provided evidence for the association of the mentoring role with the development of transformational and servant practices. However, among the five transformational leadership practices, Inspire a shared vision was not correlated with the mentoring role. Based on the findings of this study, it is recommended that curriculum developers of undergraduate programs create curricula containing an array of peer teaching/mentoring experiences based on clear roles and job descriptions for mentors. Further research is recommended to explore the impact of mentoring programs with a wider sample of students from diverse backgrounds.

Given inconsistent results in prior studies, this paper applies the dual process theory to investigate what social media messages yield audience engagement during a political event. It tests how affective cues (emotional valence, intensity and collective self-representation) and cognitive cues (insight, causation, certainty and discrepancy) contribute to public engagement.

The authors created a dataset of more than three million tweets during the 2020 United States (US) presidential elections. Affective and cognitive cues were assessed via sentiment analysis. The hypotheses were tested in negative binomial regressions. The authors also scrutinized a subsample of far-famed Twitter users. The final dataset, scraping code, preprocessing and analysis are available in an open repository.

The authors found the prominence of both affective and cognitive cues. For the overall sample, negativity bias was registered, and the tweet’s emotionality was negatively related to engagement. In contrast, in the sub-sample of tweets from famous users, emotionally charged content produced higher engagement. The role of sentiment decreases when the number of followers grows and ultimately becomes insignificant for Twitter participants with many followers. Collective self-representation (“we-talk”) is consistently associated with more likes, comments and retweets in the overall sample and subsamples.

The authors expand the dominating one-sided perspective to social media message processing focused on the peripheral route and hence affective cues. Leaning on the dual process theory, the authors shed light on the effectiveness of both affective (peripheral route) and cognitive (central route) cues on information appeal and dissemination on Twitter during a political event. The popularity of the tweet’s author moderates these relationships.

This chapter unpacks how the value of altruism is rooted in the pedagogical model used by Jesuit Worldwide Learning (JWL), a faith-based organization providing tertiary education opportunities through a blended learning approach to people living at the margins. This contribution aims at tracing how this value, summarized in the Jesuit motto “men and women for others,” is rooted in JWL modus operandi and informs its educational practices, in particular by discussing the following elements of its model: (1) the Experience – Reflection – Action cycle, (2) the Global Classroom, (3) the Local Community of Learners, and (4) the student-led operation mode. Finally, this chapter provides a reflection, based on the organization practice and experience, to contribute to the broader discussion on values and their global validity by unpacking the tension of a modus operandi based on values culturally and religiously rooted but that aims at being globally understood and shared.

Drawing on a framework of sustainable career theory, this paper aims to understand the interplay of agentic and contextual factors for digital micro-entrepreneurs to lead sustainable careers.

Eighteen YouTube content creators in India participated in semi-structured interviews, offering coverage of digital content creators across acting, cosmetics, finance, fitness, food, law, modelling, music, teaching, travel, and video games.

The findings showed three agentic and three contextual themes associated with the career sustainability of a digital micro-entrepreneur. Additionally, four paradoxes were identified, capturing the interplay between the agentic and contextual themes.

The career of a digital micro-entrepreneur is a dichotomy of promising hope, stardom, and flexibility while concealing challenges like precarity, hate comments, and financial instability. Knowing this can help individuals make better-informed career decisions.

The study advances sustainable career theory by capturing insights from digital micro-entrepreneurs in India to understand the interplay of agentic and contextual factors that create a series of paradoxes for such individuals to navigate over time.

Human Resource Practices (HRPs) have undergone a revolutionary change, with their practices being more strategic for facilitating the change process. Extant literature studies the impact of Lean Thinking Practices (LTPs) on Organizational Performance (OP). However, the role of HRP as a strategic partner in the inculcation of LTP appears to have been explored sparingly. Hence, this paper aims to identify the specific HRPs that enhance the impact of Lean Thinking on OP.

A cross-sectional survey method was adopted. A total of 528 responses from IT organizations across various levels and processes were collected. The proposed conceptual framework was tested and validated SPSS-Process Macro.

Findings revealed that the presence of HRPs as moderators is significantly impacting the relationship between LTP and OP. LTP when moderated by HRPs significantly impacts employee well-being when compared to other performance variables.

This study is a maiden attempt to study the role of HRP in the inculcation of LTP in IT organizations. Earlier studies, which have mainly concentrated on the need for Human Resource (people) involvement, have spoken and researched less about the specific HRPs in the inculcation of LTP. An empirically validated specific HRP for inculcating LTP in IT organizations is a significant contribution.

This study aims to develop and implement an initial framework for assessing progress in lean implementation within an higher education institution (HEI). It includes developing preliminary findings regarding the impacts of lean implementation in the HEI case organization and comparing outcomes from this assessment to outcomes from other published sources.

Existing literature on lean, particularly in an HEI context, was used to develop a preliminary lean assessment framework for HEIs. Quality and continuous improvement literature were also compared to the proposed assessment framework to further validate the approach. This assessment framework was then utilized to evaluate lean implementation at a large public university (LPU) in the U.S.

The paper presents the framework as well as the major findings from the Large Public University (LPU)’s assessment. The assessment findings are further compared to other HEI quality measures and lean assessments done in other industries. Overall, the findings suggest that the assessment framework provides valuable insight to HEI organizations implementing lean.

The research intends to support lean assessment standardization efforts by proposing a preliminary lean assessment framework for the HEI, grounded in research trends, research findings, identified gaps in the research, and case study outcomes. To the research team's knowledge, this is the first lean assessment framework proposed for HEIs and also contributes to research gaps related to service industry frameworks and those containing both practices and outcomes. The framework can be used by other researchers as a foundation for additional conceptual and empirical developments on the topic and by researchers and practitioners seeking to understand and assess lean implementation progress in the HEI.

This study examines the theoretical and empirical relationships between LM&SS, human resource management (HRM), climate for LM&SS and outcomes (employee well-being and performance) in hospitals. As part of this research, the authors examine the interplay between “hard” and “soft” practices for LM&SS and “soft” HR practices.

A cross-sectional, multisite survey study covering all internal service units at all eight Dutch university hospitals was conducted (42 units, N = 218 supervisors, N = 1,668 employees), and multivariate multilevel regression analyses were performed.

A systems approach involving “soft” LM&SS practices that are specifically HR-related has a positive effect (β is 0.46) on a climate for LM&SS. A climate for LM&SS is not related to perceived performance or employee health. It is, however, positively related to employee happiness and trusting relationships (both βs are 0.33). We did not find that a climate for LM&SS had a mediating effect.

This study shows that a balanced approach involving both “hard” and “soft” factors is crucial to achieving the desired breadth and depth of LM&SS adoption at the macro, meso, and micro levels. The authors found that a climate for LM&SS positively affects employee well-being in hospitals.

In their attempt to create mutual gains for both their organization and their employees, hospitals that adopt LM&SS should foster a climate for LM&SS by embracing a balanced approach consisting of both “hard” and “soft” practices, thereby internalizing LM&SS at the macro, meso, and micro levels.

This is one of the first studies to examine in-depth the impact of “hard” and “soft” LM&SS on both employee well-being (subdivided into different components) and performance in healthcare, as well as the role of “soft” HRM in this relationship. Linking LM&SS, HRM and outcomes to a climate for LM&SS is relatively a new approach and has led to a deeper understanding of the mechanisms underpinning the internalization of LM&SS in healthcare.

Using a Problem Based Learning (PBL) approach, this paper examines whether internships can stand as a viable alternative to Higher Degree Apprenticeships (HDAs) within the UK Higher Education (HE) context. It was a process that was undertaken to identify work-integrated schemes as a part of a curriculum portfolio transformation project. This presented itself as a strategic avenue capable of fostering a competitive advantage (strategic differentiation), particularly in enhancing graduate employability through a differentiation in pedagogy employing Work-Integrated Learning (WIL).

This paper applied a PBL approach comprising of five distinct stages based on the McMaster Five-Point Strategy. This included the Problem Identification, Generating Solutions through a review of relevant literature and a case study, using an evaluation matrix to identify the best solution to Decide a Course of Action, Implementing the Solution and Evaluating the Solution. It presents an institutional and curriculum change project.

WIL can offer both strategic differentiation, an organisational distinctiveness within HE and Pedagogical differentiation, such as embedding internships in curriculum. This can be achieved by creating clear guidelines and expected outcome frameworks, bespoke feedback templates and enhanced collaboration, Experiential Learning pedagogy in the curriculum and the inclusion of other forms of WIL to further diversify and create a WIL organisational culture.

Practitioner use of applying problem-solving models for work-integrated curriculum planning.

We present a confluence of the concepts strategic differentiation and pedagogical differentiation using WIL as a conduit. We present this using a PBL evaluative review approach. The paper’s distinct contribution manifests in the formulation of three pivotal recommendations.