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The primary objective of this chapter is to synthesize and organize prevailing theoretical perspectives on metacognition into a framework that can enhance understanding of metacognitive phenomena, with the aim of stimulating future research in the field of organizational behavior and human resources management (OBHRM). The author starts with a review of the history of metacognition research, distinguishing it from related theoretical constructs such as cognition, executive function, and self-regulation. Following this, the author outlines five constituent elements of metacognition – metacognitive knowledge, metacognitive experiences, metacognitive monitoring, a dynamic mental model, and metacognitive control – with discussions on their interrelationships and respective functions. Two approaches to metacognition, a process approach and an individual-difference approach, are then presented, summarizing key questions and findings from each. Finally, three broad directions for future research in OBHRM are proposed: examining metacognitive processes, considering mechanisms beyond learning to explain the effects of metacognition, and exploring both domain-specific and general metacognitive knowledge and skills. The implications of these research directions for personnel and human resources management practices are discussed.

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

Digital transformation in nursing education is crucial for enhancing pedagogical practices and preparing future healthcare professionals for the rapidly evolving healthcare landscape. This chapter explores how the integration of digital technologies in higher education has revolutionising teaching methodologies and offered new opportunities to enhance learning experiences. It identifies gaps in digital learning modalities for undergraduate and postgraduate nursing students and discusses strategies to strengthen online literacy preparation and transition into the healthcare sector's digital transformation landscape and the 4th industrial era economy. The chapter examines best practices and challenges in digital transformation in nursing education such as blended learning environments, simulation and virtual reality, mobile learning applications and gamification strategies. Additionally, it addresses challenges in curriculum development including insufficient technological infrastructure, faculty training and development, assessment strategies and resistance to change among faculty and students. This chapter aims to provide insights and recommendations for educators, curriculum developers and policymakers in implementing successful digital transformation in nursing education.

Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this paper, we examine the association between the ethnicity of a chief financial officer (CFO) and financial reporting conservatism in a large sample of US public firms. We find that firms headed by CFOs of nonwhite ethnicities exhibit less conservative financial reporting than firms headed by white CFOs; however, this effect is attenuated for firms facing greater external scrutiny. Moreover, nonwhite CFOs in our sample recognize a higher level of discretionary accruals than white CFOs. Our study contributes to the literature on financial reporting and answers the call for more studies on top manager ethnicity effects. More importantly, our findings hold implications for both regulators and investors, given the prevalence and significance of diversity initiatives in today's globalized business environment.

As the Philippines enters into the era of the “next normal,” that is, from the pandemic era called the “new normal,” we look into how the Philippines' state of tourism and built environment sectors. We also revisit its situation having the “longest lockdown in the world” and look into iterations of socioeconomic models, business platforms, and other elements that lead to the dream of a postpandemic sustainable tourism industry. In this inquiry, we highlight the importance of elements of the built environment, both at the macroeconomic level and at the micro units of business, civil society, and the tourism sector at large. While there has been a substantive discussion on the nexus of the tourism and built environment sectors, little has been devoted to the challenges these intertwined sectors faced during the COVID-19 pandemic. We suggest complementation of practices from the macroscale to the microlevel tourism and built environment sectors, and vice-versa, which will ensure the full complementation of the sectors. These proposals are in full contextualization of the objective toward the postpandemic continued recovery, growth, and sustainability, from the local, national, and the regional economy of Southeast Asia, and also to various parts of the world.

Social media is replete with malicious and unempathetic rhetoric yet few studies explain why these emotions are publicly dispersed. The purpose of the study is to investigate how the intergroup counter-empathic response called schadenfreude originates and how it prompts media consumption and engagement.

The study consists of two field surveys of 635 in-group members of two professional sports teams and 300 residents of California and Texas with political party affiliations. The analysis uses SEM quantitative methods.

Domain passion and group identification together determine the harmonious/obsessive tendencies of passion for an activity and explain the schadenfreude response toward the rival out-group. Group identification is a stronger driver of obsessive passion compared to harmonious passion. Schadenfreude directly influences the use of traditional media (TV, radio, domain websites), it triggers social media engagement (posting), and it accelerates harmonious passion's effects on social media posting.

The study is limited by the groups used to evaluate the research model, sports, and politics.

The more highly identified and passionate group members experience greater counter-empathy toward a rival. At extreme levels of group identification, obsessive passion increases at an increasing rate and may characterize extremism. Harboring feelings of schadenfreude toward the out-group prompts those with harmonious passion for an activity to more frequently engage on social media in unempathetic ways.

This study links the unempathetic, yet common emotion of schadenfreude with passion, intergroup dynamics, and media behavior.

Acknowledging that technology incubators are gendered organizations, the purpose of this paper is to investigate how gender patterns, norms and practices of entrepreneurial masculinities are performed within technology incubators. Although incubators within the same country represent similar types of contexts, they also develop organizational variations. Local gender regimes, norms and actions within an incubator have implications for the type of entrepreneurs who are attracted to and feel included in a particular incubator.

Four Norwegian incubators were studied. Data was collected through interviews with incubator managers, and male and female entrepreneurs. The interview data was complemented with observations and analysis of webpages. To analyse data, we used a qualitative, inductive approach, where a thematic analysis helped us to create a framework of incubators as gendered organizations.

Building on Connell's (2006) four-dimension framework, we found that the studied incubators all perform gendered patterns, norms and practices, related to division of labour, relations of power, emotion and human relations as well as culture and symbolism. They facilitate and perform entrepreneurial masculinities in different ways, expressing both traditional and modern masculine ideals. We found several examples of how these masculine ideals and norms were dominating, with effects on both female and male founders and expressed through a variety of emotions.

This study contributes to literature on masculinities, by exploring the pluralities of masculinity within incubators as gendered regimes. Further, findings contribute to the understanding of incubators as gendered organizations.

This study adopts the stimulus–organism–response model to examine relationships between the retail environment and customers’ emotions (i.e. pleasure and arousal), prestige sensitivity and word-of-mouth (WOM) intentions towards two luxury retailers: Luxury Brand A and Luxury Brand B.

Data were obtained from a sample of 135 Chinese customers who had purchased Luxury Brand A and 130 Chinese customers who had purchased Luxury Brand B directly from each retailer. The relationships between these two retailers were compared via partial least squares–Henseler’s multi-group analysis (MGA).

Findings indicated that pleasure and arousal did not play mediating roles between the retail environment and WOM intention for either customer group. Prestige sensitivity did not moderate customers’ emotions about Luxury Brand A or Luxury Brand B. Altruism served as a moderator between emotions (i.e. pleasure/arousal) and WOM intention regarding Luxury Brand B but was not a significant moderator for Luxury Brand A. Additionally, MGA suggested non-significant differences between Luxury Brands A and B. Implications for the luxury retail literature and luxury marketers are provided accordingly.

This study is one of the earliest to examine the moderating roles of price sensitivity and altruism on associations between the retail environment and customers’ emotions, prestige sensitivity, and WOM intentions in a luxury retail context. An MGA of customers for Luxury Brand A and Luxury Brand B was innovatively performed to evaluate the proposed framework.

This paper aims to examine the self-efficacy beliefs of first-year accounting students and investigate the sources of self-efficacy beliefs for both female and male students. The goal is to provide insights to help lecturers support the academic success of accounting students.

The study involves analysing data from 184 accounting students who reported on four sources of self-efficacy beliefs: enactive mastery experience, verbal persuasion, vicarious experience and physiological and affective states.

The study reveals that male students are primarily influenced by prior experience and physiological and affective states, while female students are mostly influenced by prior experience and verbal persuasion.

Educators can use these findings to design more effective interventions and support systems that enhance students’ self-efficacy and, consequently, their academic performance and overall learning outcomes.

This paper contributes to the development of theory in the underexplored area of self-efficacy beliefs among accounting students. It provides insights on the differences in sources of self-efficacy beliefs between genders and provides valuable evidence for educators to support student success in learning accounting.