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Management discretion in the decision to reduce payroll costs is an important but under-researched issue in management accounting. The authors leverage the experimental environment to test the role of organizational culture (close vs. distant) and managerial communion (concern for others) along with their interaction with sales decline persistence (one vs. two periods) on planned layoff decisions. The authors find that communal managers are hesitant to downsize employees and that a close organizational culture interacts with one period sales declines to reduce layoffs although the influence of culture is reduced with persistent sales declines. The authors also examine the influence of culture and communion on managers’ preference for pay cuts as an alternative to layoffs. The authors find that a close culture and higher communion are associated with decisions to choose pay cuts over layoffs; however, these costs interact such that managers low in communion in a distant culture express a higher preference for layoffs. These findings illustrate the combined influence of economic, organizational, and dispositional factors on manager decisions about the extent and form of labor cost reductions due to sales declines.

Artificial intelligence (AI) applications pose a potential threat to users' data security and privacy due to their high data-dependence nature. This paper aims to investigate an understudied issue in the literature, namely, how users perceive the threat of and decide to use a threatening AI application. In particular, it examines the influencing factors and the mechanisms that affect an individual’s behavioral intention to use facial recognition, a threatening AI.

The authors develop a research model with trust as the key mediating variable by integrating technology threat avoidance theory, the theory of planned behavior and contextual factors related to facial recognition. Then, it is tested through a sequential mixed-methods investigation, including a qualitative study (for model development) of online comments from various platforms and a quantitative study (for model validation) using field survey data.

Perceived threat (triggered by perceived susceptibility and severity) and perceived avoidability (promoted by perceived effectiveness, perceived cost and self-efficacy) have negative and positive relationships, respectively, with an individual’s attitude toward facial recognition applications; these relationships are partially mediated by trust. In addition, perceived avoidability is positively related to perceived behavioral control, which along with attitude and subjective norm is positively related to individuals' intentions to use facial recognition applications.

This paper is among the first to examine the factors that affect the acceptance of threatening AI applications and how. The research findings extend the current literature by providing rich and novel insights into the important roles of perceived threat, perceived avoidability, and trust in affecting an individual’s attitude and intention regarding using threatening AI applications.

This paper explores the effects of land education on the practice of a White social studies teacher educator who wanted to teach about the ecological crisis.

The teacher educator used self-study methodology to analyze her experiences with local Indigenous leaders when she was a high school social studies teacher and currently as a social studies methods professor. Data sources included journals, field notes, course-related materials, and formal writings.

Through experiences, Indigenous leaders helped the teacher educator identify contrasting cultural paradigms to broaden her understanding of where she lives. This learning enabled the teacher educator to use the two paradigms in her teaching about place and the ecological crisis.

This research shows inner work that can position teacher educators to understand the value of Indigenous wisdom regarding place when teaching about the ecological crisis.

This study aims to comprehensively investigate the electron beam powder bed fusion (EB-PBF) process for copper, offering validated estimations of melt pool temperature and morphology through numerical and analytical approaches. This work also assesses how process parameters influence the temperature fluctuations and the morphological changes of the melt pool.

Two distinct methods, an analytical model and a numerical simulation, were used to assess temperature profiles, melt pool morphology and associated heat transfer mechanisms, including conduction and keyhole mode. The analytical model considers conduction as the dominant heat transfer mechanism; the numerical model also includes convection and radiation, incorporating specific parameters such as beam power, scan speed, thermophysical material properties and powder interactions.

Both the analytical model and numerical simulations are highly correlated. Results indicated that the analytical model, emphasising material conduction, exhibited exceptional precision, although at substantially reduced cost. Statistical analysis of numerical outcomes underscored the substantial impact of beam power and scan speed on melt pool morphology and temperature in EB-PBF of copper.

This numerical simulation of copper in EB-PBF is the first high-fidelity model to consider the interaction between powder and substrate comprehensively. It accurately captures material properties, powder size distribution, thermal dynamics (including heat transfer between powder and substrate), phase changes and fluid dynamics. The model also integrates advanced computational methods such as computational fluid dynamics and discrete element method. The proposed model and simulation offer a valuable predictive tool for melt pool temperature, heat transfer processes and morphology. These insights are critical for ensuring the bonding quality of subsequent layers and, consequently, influencing the overall quality of the printed parts.

Based on the resource orchestration perspective, this paper aims to examine whether family firms are more efficient in their collaboration for innovation process than non-family firms, considering different types of collaboration for innovation depending on the kind of partner.

This study empirically develops and tests the hypotheses based on a panel data sample of 14,937 firm-year observations from 1,867 Spanish manufacturing firms over the period 2007–2014, performing a Propensity Score Matching (Propensity score matching)-based analysis.

Results reveal that family firms outperform non-family firms, despite less collaboration and innovation inputs, thereby extending the ongoing debate surrounding the innovation efficiency of family firms. Family firms obtained better results through vertical collaborations for innovation, both in terms of product and process innovations. For horizontal collaborations, family firms only outperform their non-family counterparts in process innovation. When collaborating with universities and other research centers, there are no significant differences in the innovation outcomes between the two groups.

Recent literature points out that more research is needed to know when, how and under what circumstances family firms show superior innovative efficiency. This work empirically proves that family firms outperform non-family firms in collaboration for innovation. However, not all collaboration partners help family firms to reach this superior innovative efficiency. Family firms obtained better results just through vertical and horizontal collaborations.

This paper aims to investigate the impact of perceived variety on consumers’ online shopping cart abandonment (OSCA). It also discerns how e-tail format (single- vs multi-brand), the cognitive processing styles of consumers (System 1 vs System 2) and device type (mobile vs laptop) influence shopping cart abandonment asymmetrically.

Three studies were conducted. Data were analysed using Hayes’ Process macro.

Perceived variety increases the likelihood of OSCA via the mediation of cognitive load. The consumer is likely to experience a greater (lesser) cognitive load for a multi-brand (single-brand) e-tailer. System 1–oriented thinkers tend to experience lesser cognitive load, thus diminishing the effect of cognitive load on OSCA compared to individuals who rely on System 2 processing. Furthermore, the impact of perceived variety on cognitive load decreases significantly when a laptop is used rather than a mobile phone.

This paper establishes linkages between OSCA and choice overload literature to demonstrate how an excess of choice may be detrimental to e-retailers’ prospects and the asymmetries of single-brand vs multi-brand e-tail formats for this effect.

The modern corporation is evaluated by many measures that go beyond profit, which was the emphasis for years previously. Today’s corporation is weighed against expectations of many stakeholders, including not just customers but employees, investors, the government and even the public at large with no discernible financial or other tie to a company. As such, corporate boards necessarily must be concerned with more than financial performance, including corporate social responsibility (CSR) and the increasing emphasis on environmental, social and governance (ESG) metrics. Given that public relations scholars and practitioners have long been concerned with stakeholder relationships, social responsibility and other non-financial indicators, it would make sense that public relations has a more obvious presence on corporate boards.

This study examined the 25 companies in the Fortune Modern Board 25 to determine how many board members had a background or expertise in public relations that would contribute to the leadership necessary for the concerns of the modern corporation, and whether the boards had a committee designated to public relations or related functions.

Results show that there are few corporate boards that have public relations represented prominently in either their members or committees. The same is true for executive leadership teams. Public relations or communications executives do appear to play some role in ESG, CSR and DEI reporting, but often there are staff members with those specific titles and roles.

The study was limited to 25 corporations on a Forbes list that ranked them as best in communicating ESG, CSR and DEI. The method examined publicly available literature which was revealing to the research questions, but more could be learned by interview or survey with CCOs.

The study shows the current presence of public relations capacity in terms of members of corporate boards, corporate committees and among the C-suite is not significant. Also, rather than PR as a function owning modern concerns of DEI, ESG and CSR, there are professionals with specific expertise in those areas who are responsible for those corporate issues.

Corporate social responsibility (CSR), ESG (environmental, social, governance) and DEI (diversity, equity and inclusion) have recently been stressed as important for corporations to measure and report. The role of the public relations profession in managing and/or communicating in these areas is important to consider in terms of public expectations and satisfaction of communication on these subjects.

This paper is unique in integrating public relations theory and practice with board theory and the current management concerns with ESG, CSR and DEI. Little if any previous research has considered which professions are in charge of communicating on these concerns.

Mainland Tanzania has seen two decades of significant social policy reforms and transformations in its social and economic structures, whilst the country continues to grapple with persisting gender inequalities. This article examines Tanzania's social policy developments from a gender perspective. The authors analyse the level, reach and quality of social policy delivery to working-age women across the areas of health policy, social protection and employment policy during 2000–2021.

The article draws on qualitative research deploying the scoping review method. The data consist of diverse secondary materials, including academic publications, government policy documents, relevant statistics and other types of “grey” literature.

Tanzania has made significant advancements in the legal frameworks around welfare provision and has instituted increasingly gender-responsive government policy plans. The health and social protection sectors, in particular, have witnessed the introduction of large-scale measures expanding social policy implementation. However, social policy delivery remains two-tiered, with differences in provisions for women in the formal and informal sectors.

Social policy delivery and implementation have increased and diversified in Sub-Saharan Africa (SSA) during the new millennium, with a growing integration of gender-specific policy objectives. However, limited social policy scholarship has focused on the gendered effects of broader social policy models in SSA. The article remedies the concomitant knowledge gaps by examining various social policies and their impacts on working-age women in Mainland Tanzania. The authors also engage with the theoretical welfare regime literature and present an analytical framework for gender-sensitive assessment of emerging social policy models in the Global South.