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The article aims to discuss relationships between human resource management (HRM) and organizational commitment (OC). Using the conservation of resources (COR) theory, this study investigates the mediating role of job crafting in the relationship between HRM and organizational commitment.

This study is based on data from 450 knowledge workers representing companies of various sizes from the knowledge-intensive business services (KIBS) sector in Poland. Respondents completed the questionnaires using the computer-assisted telephone interview. I conducted the statistical verification of the mediation analyses using SEM with Amos ver. 28.

The findings show that HRM practices are positively related to organizational commitment. Statistical analysis confirmed that job crafting mediates relationships between HRM practices and organizational commitment.

This study has two limitations, i.e. its cross-sectional design and the use of self-reported questionnaire data.

The study is the first to explore the mediating mechanism (through job crafting) between HRM and organizational commitment in the context of KIBS companies in Poland. According to the results, HRM is an important antecedent of job crafting and organizational commitment.

This paper presents a moderated mediation model of job crafting and turnover intention grounded in the affective events theory. It examines the mediating role of affective organisational commitment (AOC) and the moderating effect of entrepreneurial leadership (EL) on the link between millennials’ job crafting, AOC and, subsequently, turnover intention.

A sample of 352 millennials was analysed using structural equation modelling (SEM) and SPSS.

AOC mediated the relationship between two job crafting dimensions – increasing structural job resources and challenging job demands – and turnover intention among millennial workers. Moreover, EL enhances the relationship between these dimensions and AOC.

This paper offers insights into millennials’ work behaviour, highlighting the role of AOC in retention and the significance of EL in strengthening millennials’ emotional commitment, especially from those working in an SME context.

This paper investigates the effect of balanced orientation (BO) toward customers and employees on financial distress and firm valuation. Rooted in stakeholder theory and the attention-based theory of firms, the study aims to understand how a balanced synthesis of employee orientation (EO) and customer orientation (CO) influences the long-term market performance and survivability of firms, particularly in the context of emerging markets.

A panel dataset of the top 500 firms listed on the National Stock Exchange of India was analyzed using fixed-effect panel models with robust estimators. The Heckman procedure was employed to address selection bias. Financial data were sourced from the CMIE Prowess database and balanced orientation data were extracted from the annual letters to shareholders.

The study finds that a balanced approach to EO and CO significantly lowers bankruptcy risk and increases firm valuation. Contrary to the traditional dichotomy of EO and CO, BO emerges as a key driver in reducing financial distress and enhancing long-term market performance. Firms embracing multiple strategic orientations outperform those solely focused on customer orientation.

For emerging market firms facing resource constraints, developing BO is challenging but crucial. This study suggests adopting a sequential or alternating approach to developing EO and CO, which can alleviate bankruptcy risk and improve market valuation even in competitive environments.

This paper contributes to the existing literature by empirically demonstrating the significance of BO in emerging markets. It offers a novel perspective on strategic management, highlighting the importance of balancing customer and employee needs, especially in resource-constrained environments.

This chapter focuses on the actors who engage in policymaking to offer alternative understandings of informality and the context in which this occurs. Using ethnographic vignettes from Canada and Australia as illustrations, theoretical and methodological goals are pursued through adopting the anthropological concept of ‘traces’ to show how informality both mediates and transcends across non-fixed physical, temporal and conceptual boundaries. With an underlying premise that normative understandings of informality are shaped by the policymaking ‘black box’ metaphor and a lack of access to policymaking spaces and actors, this chapter argues against the association of informality with illegitimate and invisible policy processes. Instead, experience of the policy process gained through professional and ethnographic engagement, or an ‘insider’ perspective, shifts the researcher’s gaze beyond physical barriers or separations to show that ‘traces’ formed through in|formal encounters create opportunities for relationality through which policy is conceived, deliberated and, in part, created.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of c between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

This paper aims to understand the two-way interaction between corporate social responsibility (CSR) and the attractiveness of organization to job seekers (AOJS).

A system dynamics model is developed in the form of a causal loop diagram (CLD) that explains the CSR-AOJS interaction dynamically. To test the credibility of the developed model, the survey data are used to validate the causal relationships in the CLD.

This study found that developing an effective strategy or tool by capturing various essential CSR elements can attract potential job seekers.

The developed model is relevant to policymakers, decision-makers and managers when strategizing the CSR plan to attract potential job seekers.

The purpose of this paper is to demonstrate union and non-union’s mechanisms ability to “contest” the realm of workplace employee representation at two UK sites. The paper directly compares one union and one non-union mechanism of employee representation at separate sites by employing three “dilemmas” of employee representation: confidentiality, challenge and trust. The paper contributes to enduring debates about the efficacy of employee voice in UK organisations.

The paper uses a qualitative and inductive case study approach in two organisations, drawing upon semi-structured interviews, archival documentation, company meetings and a trade union officer diary to record the employee representatives use of voice to influence company decision-making.

The paper shows how the union achieved improved pay and a more trusting relationship with managers in comparison to the non-union mechanism, which failed to influence managers’ decisions at the site and fell into demise.

Limitations are that the paper covers one geographical area and interviews were made with employee representatives and HR and management. The access was limited by the respective case study management regime/s. The data are acknowledged as now historical but remain relevant as a means of understanding wider debates on employee representation and voice. These limitations are now acknowledged in the revised edition of the manuscript, as suggested by the reviewers.

The practical implications are that the paper shows how employee representatives face similar dilemmas in their operational roles and activities. If these dilemmas are managed with efficacy for members, then this can result in good outcomes for those members and legitimacy for the workplace employee representatives. We also suggest that the use of employee voice as a practical concept is seen here – the practical use of the factors comprising voice in the literature is used to show representatives' abilities to influence management decision-making.

The significance of having a voice at work that raises the profile of employee representatives and their members emerges from this paper. An effective voice mechanism can promote improved employment relations in a workplace setting.

This paper develops knowledge about dilemmas as important and enduring issues for employee representatives, which, when inconsistently managed, can lose them the support of the workforce or, alternatively, empower them to challenge and sometimes alter management decisions.

Despite various consequences for different stakeholders in the mustard ecosystem, India prohibited blending in mustard oil to achieve self-reliance in edible oils and promote consumer health. This paper uncovers the implications of this policy on mustard production, consumption and prices.

This paper deploys system dynamics (SD) to model the mustard ecosystem. SD uses simulation modeling to comprehend the nonlinear behavior of complex systems over time utilizing causal-loop and stock-flow diagrams.

While the mustard price does not vary in the short run, it diverges toward a higher side in the long run due to the changed policy mandate. Surprisingly, due to the predominance of market prices, the policy administered minimum support price (MSP) was found to have a limited influence on mustard prices. Hence, the focus should be on supply augmentation through non-price-based measures like disseminating information to enhance the yield rate of seed production and promoting the adoption of efficient technologies with higher oil conversion efficiency.

The paper allows policymakers to quantitatively evaluate the effectiveness of policy interventions to mitigate the adverse impacts of policy mandate. It presents a reliable roadmap for policymakers to roll out effective policies.

The paper uncovers the system-level impact of policy on stakeholders and examines the effectiveness of MSP.