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The field of international business (IB) formally welcomes and frequently calls for case study research, but the proportion of case study papers appearing in IB journals remains very small. This paper aims to support efforts to redress this imbalance by addressing an overlooked yet critical issue: the (mis)use of tenses when theorizing from case study findings. The authors reveal a pervasive use of the present tense and argue that this leads to decontextualization and, in turn, over-generalization. The paper also suggests ways in which this problem may be avoided in the future, thereby improving the credibility and status of case-based research and helping to de-marginalise it within IB.

A qualitative content analysis was applied to all (2,627) papers published between 2011 and 2021 in four leading IB journals. In total, 171 case study papers were identified over these 11 years, and a deeper content analysis was then performed to measure the extent of decontextualization/over-generalization implied by the inappropriate use of the present tense in the discussion and theorisation of research findings.

This study found that, out of 171 case study papers identified, 141 (82.5%) provided at least two instances of over-generalization as implied by the misuse of the present tense. However, some of these papers were found to feature statements that could be claimed to mitigate such inappropriate generalization. These mitigating factors included the repeated use of adverbial phrases denoting context and the use of a “propositional style” that clearly distinguished contextual findings from speculative, decontextualized generalizations. Nevertheless, 71 of the 171 (41.5%) papers still demonstrated inappropriate generalization, even after allowing for mitigating factors.

This study reveals a problematic writing practice and one which has arguably significantly contributed to the “decontextualization” problem critiqued in IB and management studies more broadly. The study also offers further insights into how decontextualization might be avoided, arguing that this problem would be significantly reduced if tenses were used appropriately in discussing and theorizing case study findings. Additionally, the study highlights the continued marginalization of qualitative research methods in IB and reinforces calls to address it.

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to suggest an approach tied closely to both expectations in assessing “quality” derived from the Conceptual Framework for Financial Reporting (revised 2018) and the global reporting initiative. The outcome is to offer a best practice approach to assessing CSR disclosure quality.

In this paper, prior literature is reviewed, qualitative characteristics from the Conceptual Framework for Financial Reporting (revised 2018) and globally recognised guidelines such as the GRI are reviewed. The framework for a “CSR disclosure quality index” as an assessment tool to assess CSR disclosure quality is developed from qualitative characteristics and criteria identified.

The proposed CSR disclosure quality index is developed in stages from the qualitative characteristics identified in the Conceptual Framework for Financial Reporting (revised 2018) and criteria identified from the guidelines discussed. A table was then developed linking the qualitative characteristics to criteria providing a Likert scale approach to assessing the disclosures made by companies to make an assessment of the quality of the companies’ reports. It is argued this provides a robust assessment, being a direct and comprehensive measure of disclosure quality.

As with most qualitative work, there are alternative approaches to establishing an index, but the authors believe this is an approach offering links (and, therefore, credibility) to globally recognised guidelines in the assessment of CSR disclosure quality. Future work could enhance the alignment of this index with the sustainable development goals (SDGs), building on the preliminary connections established in this study.

At a practical level this index offers an approach to reviewing the quality of CSR disclosures which could prove useful to policymakers and in the future development and expansion of this framework offering greater objectivity to assessments and justification for proposed improvement in reporting practice. Also, this index serves as a benchmarking tool for companies to meet the disclosure expectations of stakeholders.

This approach has the potential to substantially fulfil stakeholder expectations by addressing the growing demand for transparency in this area, while avoiding practices that could be perceived as superficial or misleading (greenwashing). Focusing on social issues enables stronger connections between companies and their stakeholders. Furthermore, the index helps companies link their CSR efforts with SDGs and show their commitment to long-term social value building in discussion of governance factors to show accountability expectations are being met.

This paper contributes to CSR disclosure quality literature and provides a reliable method of assessing the quality of CSR disclosures. Opportunities for further and broader developments can be envisaged while offering a credible and reliable approach.

Increasing reliance on autonomous systems requires confidence in the accuracies produced from computer vision classification algorithms. Computer vision (CV) for video classification provides phenomenal abilities, but it often suffers from “flickering” of results. Flickering occurs when the CV algorithm switches between declared classes over successive frames. Such behavior causes a loss of trust and confidence in their operations.

This “flickering” behavior often results from CV algorithms treating successive observations as independent, which ignores the dependence inherent in most videos. Bayesian neural networks are a potential remedy to this issue using Bayesian priors. This research compares a traditional video classification neural network to its Bayesian equivalent based on performance and capabilities. Additionally, this work introduces the concept of smoothing to reduce the opportunities for “flickering.”

The augmentation of Bayesian layers to CNNs matched with an exponentially decaying weighted average for classifications demonstrates promising benefits in reducing flickering. In the best case the proposed Bayesian CNN model reduces flickering by 67% while maintaining both overall accuracy and class level accuracy.

The training of the Bayesian CNN is more computationally demanding and the requirement to classify frames multiple times reduces resulting framerate. However, for some high surety mission applications this is a tradeoff the decision analyst may be willing to make.

Our research expands on previous efforts by first using a variable number of frames to produce the moving average as well as by using an exponentially decaying moving average in conjunction with Bayesian augmentation.

Ensuring value for money is becoming more of a priority for UK university degrees. The aim of the action research project was to add value by improving skill acquisition and articulation amongst Chartered Management Degree Apprentices through a problem-based learning module called Self-Managed Learning.

Intentional weekly interventions to develop skill acquisition, development and articulation were implemented over 10 weeks. A focus group at the end of the 10 weeks to reflect upon the interventions would then reveal through a thematic analysis whether there was indeed added value.

The action research intervention to improve and enhance how apprentices construe and construct what they experience and then learn to articulate that accurately was well received. Key outcomes included increased awareness of and enhanced use of reflection, merging work and university and increased self-efficacy and skill development awareness.

This research underscores the significant impact of enhanced stakeholder engagement on educational delivery and skill development. The study illustrates how the involvement of all parties, from apprentices to educators and employers, within the learning process can aid the development of intentional skill and professional development when work-based learning is effectively integrated within the educational curriculum.

The action learning intervention was an educational improvement enhancing personal development, social mobility and an opportunity for individuals to pursue knowledge for their own sake.

This chapter discusses how the real options theory can be useful for understanding the adoption of human resources management (HRM) practices. The authors review how the real options theory has provided insights into the processes through which firms manage uncertainties involved in the adoption of HRM practices. The authors offer propositions for future HRM research from the real options perspective. The authors contend that analyzing HRM practice adoptions through the lens of real options theory can enhance our understanding of the mechanisms through which firms choose which HRM practices to adopt and how they adjust the timing, scale, and methods of investment in these practices. Specifically, the authors suggest that differences in information relevant to valuation of HRM options are the source of distinct choices of HRM options across firms. Finally, the authors propose advancing knowledge on HRM practice adoptions by using a portfolio of options approach, as well as considering factors like competitors, path dependence, and switching options.

This chapter introduces the topic of mental health and wellbeing in schools and the overarching theoretical framework for the book. The evolving role of schools from nurturing environments to frontline support for pupils’ mental health and wellbeing is scrutinised in the context of demand, capacity and constraints in a post-pandemic world. Alongside this is a critical consideration of schools’ and education staff’s role, responsibilities and boundaries. The disparate mental health needs of pupils within the school population are discussed, as well as key risk and protective factors to help facilitate timely identification and appropriate support pathways for vulnerable pupils. Key topics and case studies which comprise the remainder of the book are introduced to navigate the reader, and this concludes the chapter.

This research aims to examine the impact of authoritarian leadership on firm-level voluntary turnover among small and medium-sized enterprises (SMEs) in Thailand and asks whether benevolent leadership can mitigate the adverse impact of authoritarian leadership.

A total of 110 owner-managers of SMEs and 951 employees in Thailand were invited to participate in the study. Tobit regression was used for analyzing aggregated data (i.e. employees' assessment of owner-managers' leadership styles) and firm-level voluntary turnover data provided by SME owner-managers.

The results showed that authoritarian leadership was positively related to voluntary turnover, whereas benevolent leadership was negatively related to voluntary turnover. Furthermore, the relationship between authoritarian leadership and voluntary turnover was moderated by benevolent leadership, such that the highest levels of voluntary turnover rates were observed among firms with high-authoritarian and low-benevolent leaders. In contrast, firms with high-authoritarian and high-benevolent leaders were not necessarily associated with high turnover rates. These results were observed for both the voluntary turnover rates of full-time and part-time employees and the weighted voluntary turnover rate.

These findings suggest that owner-managers of SMEs should take a balanced leadership approach to managing their employees, acting as paternalistic leaders who tread a fine line between being “strict and cold” and being “strict and warm.” They can achieve this by showing care and genuine concern for employees when enacting authority.

While past research has shed important light on the additive and joint effects of authoritarian and benevolent leadership styles on individual-level outcomes, this study contributes to this body of work by being among the first to show that these effects are also isomorphic at the organizational level of analysis.

The motivation for this study is to understand the stressful situations leading to great resignation and evaluate the cognitions of psychological attachment (PA) and organizational attractiveness (OA) to mitigate this crisis, using the attachment theory as the theoretical basis.

A cross-sectional study was conducted on individuals employed in Indian organizations (Nifty 50) to identify the most impactful cognitions underlying the dynamics between person–job fit (P-J fit) and the intention to stay (ITS).

This study highlighted that a serial mediation relationship between PA (specifically “internalization”) and OA is influenced by the P-J “needs–supplies” fit, particularly during extraordinarily stressful times. Managers must re-emphasize PA and OA as core organizational resources that must be prioritized, maintained and refined to reinforce employees' intent to stay in their organizations.

No research has studied P-J fit, PA, OA, underpinned by the attachment theory to reinforce the ITS given the context of the great resignation triggered by the pandemic's extraordinarily stressful situation.