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Decision comprehensiveness is an important process in determining the outcomes of strategic decision-making. While recent research began to explore its individual level antecedents, a fundamental aspect of organizational life, heterogeneous goals, have not been investigated for their effects on comprehensiveness. In this study, our purpose is to study the impact of goal heterogeneity on decision comprehensiveness and explore behavioral integration as a potential mediator in this relationship.

To test our hypotheses, we utilize a survey-based study with a sample of teams undertaking a business simulation. Our longitudinal data collection process captures team data across the initial-, mid-, and the ending-stages of the simulation.

Our findings show that goal heterogeneity negatively impacts behavioral integration and decision comprehensiveness. Moreover, the negative impact of goal heterogeneity on decision comprehensiveness is mediated through behavioral integration.

Given that many strategic decisions are undertaken by groups of individuals, it is imperative to understand the factors that impact team-level decision-making processes. Extending the literature, we empirically show the negative effects of goal heterogeneity on decision comprehensiveness. While doing so, we also show that behavioral integration – a team trait that can endure over time, as opposed to a one-time state – can be crucial in dampening this negative effect. Our findings suggest researchers, and managers, to be cautious in assuming decision comprehensiveness may easily be achieved in any given team context.

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.

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

The broader analytical framing of systematically distorted communication (SDC) helps extract value out of the enormous amount of scholarship on fake news.

The massive literature on fake news has been the subject of handbook overviews, systematic literature reviews, summaries, taxonomies, citation studies and so on. Deploying these tools, the approaches that the literature takes can be characterized, Habermas' concept of systematically distorted communication (SDC) will then be presented in its context, reviewed and put to work to frame fake news research to tell us new things that individual pieces of specific analysis and research do not. Conclusions will be offered from this analysis.

Fake news research has become repetitive, revolving around themes such as the fate of journalism, the role of technology, remediating its effects and deep dives into definitional components (disinformation, misinformation, lies and so on). A broader framing of systematically distorted communication allows us to arrive at some conclusions about contemporary fake news: that it is a power strategy with a particular right-wing slant and it creates a sociology – that is, its own interpretive environment – hostile to democratic functioning. It answers the question: what is fake news for?

A perspective on fake news research is much needed and Habermas' concept is a useful framing mechanism for the large corpus of research. Systematically distorted communication asks – and answers – different questions of the research. Meanwhile, SDC itself is modified by its application to fake news research and contemporary conditions.