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The concept of interestingness has been investigated in several management disciplines but studies mobilizing such concept in supply chain management (SCM) to develop strategies for the field's advancement are relatively scarce. This research paper aims to investigate how SCM scholars rank attributes of interestingness and the strategies to harness interestingness in the field of SCM.

The authors adopt a mixed methods research design in which a survey on SCM researchers' ranking of interestingness' attributes and qualitative interviews with selected academics are conducted.

The findings highlight the importance given by SCM scholars to attributes such as rigor, relevance, novelty and communication and how they are interrelated. Also, other interestingness attributes are underlined by scholars during the qualitative interviews including inquisitiveness, engaging the reader, imaginativeness and entertainment. Furthermore, a research agenda to synthesize the propositions to develop interesting research is also proposed.

Interestingness attributes such as rigor, relevance and novelty are discussed. Recommendations for interesting research are suggested which can be useful to scholars and journal editors. The findings of this research are also relevant for practitioners for a better understanding of academic/practice relationships to develop high impact collaboration.

This paper is among the few studies that focus on interestingness in SCM research from the perspective of scholars. In doing so, the authors seek to contribute to the classic debate in SCM field about “relevance-rigour” duality by providing a broader outlook based on interestingness and proposing a research agenda for prospective studies in the field.

Social robotics is a rapidly growing application of artificial intelligence (AI) in society, encompassing an expanding range of applications. This paper aims to contribute to the ongoing integration of psychology into social robotics ethics by reviewing current theories and empirical findings related to human–robot interaction (HRI) and addressing critical points of contention within the ethics discourse.

The authors will explore the factors influencing the acceptance of social robots, explore the development of relationships between humans and robots and delve into three prominent controversies: deception, dehumanisation and violence.

The authors first propose design factors allowing for a positive interaction with the robot, and further discuss precise dimensions to evaluate when designing a social robot to ensure ethical design technology, building on the four ethical principles for trustworthy AI. The final section of this paper will outline and offer explicit recommendations for future research endeavours.

This paper provides originality and value to the field of social robotics ethics by integrating psychology into the ethical discourse and offering a comprehensive understanding of HRI. It introduces three ethical dimensions and provides recommendations for implementing them, contributing to the development of ethical design in social robots and trustworthy AI.

This chapter discusses how the authors, both faculty members who primarily instruct doctoral students, participated in a two-year faculty fellowship to build the internal capacity of university instructors to use anti-racist pedagogy within a unique undergraduate program at their university. The fellowship was organized as an action research study and evaluated using critical ethnographic methods. We explore and analyze the various ways that ethnographic methods allowed for inductive processing and contextualized sense-making by leveraging our insider perspectives. We were able to reveal hidden university dynamics through our critical reflections related to responses and processing of campus incidents of antisemitism, union protests, sexual assaults, and racism. We, the faculty fellows, facilitated professional development sessions anchored in an anti-racist pedagogical framework that would guide our pedagogical approach and introduced consultancy protocols and feedback surveys for instructors to receive additional support. These tools offered insights on how many instructors in the AUx program initiated pedagogical support and thought partnership from the fellows. In addition, the survey collected key information regarding the type of support that participants preferred to guide the facilitation of subsequent professional development sessions. Integrating ethnographic and action research strategies revealed a sobering understanding of the complex bureaucratic nature of university programs, particularly how they facilitate instructor recruitment, professional development, curriculum development, and affinity spaces.

Drawing on covariance attribution theory, this study investigates how and when cross-cultural experience develops the entrepreneurial aptitude for rule-breaking. The authors sought to replicate findings in general psychology that morally relativistic thinking mediates these relationships. Further, extant ideas surrounding rebel-like archetypes of successful entrepreneurs were tested: that is, the more entrepreneurial a person considers themselves to be, the more likely they adopt such modes of thinking.

A second-stage moderated mediation model is applied using a novel between-subjects experimental priming design. Participants were recruited to reflect a generalizable sample of prospective entrepreneurs from the United States. Participants engaged in a randomly assigned priming activity to re-active their prior cultural immersion experiences. They then completed a context-adjusted experimental judgment task to assess rule-breaking.

Results show that reflection on prior cross-cultural experience is positively related to proximal scores in morally relativistic cognition. Moderating effects of entrepreneurial intention provide robust evidence that those high in entrepreneurial intention are more likely to rule-break when morally relativistic thinking is high, but that those low in entrepreneurial intention are not.

A growing research stream suggests cross-cultural experience can uniquely instill a range of entrepreneurial aptitudes. While psychology research has found evidence for “dark side” implications of cross-cultural experience, the authors posit that entrepreneurship scholars in this domain have been reluctant to tackle this due to the ethical grey areas between breaking rules constructively and breaking rules in more nefarious ways. This study provides evidence that morally relativistic cognition is more likely to drive people who consider themselves highly entrepreneurial to engage in rule-breaking tendencies.

We examined who is more likely to use flexible work arrangements (FWAs) to alleviate work-family conflict (WFC) and under what conditions the use of FWAs actually reduces WFC.

We tested the model using survey data collected at two time points from 217 employees.

Proactive employees are more likely to use flextime to alleviate WFC (b = −0.03; 95% biased-corrected CI: [−0.12, −0.01]) and this mediation relationship is not moderated by their level of low work-to-nonwork boundary permeability. In addition, only when proactive employees have a low work-to-nonwork boundary permeability does their use of flexplace alleviate WFC (b = −0.07, 95% bias-corrected CI: [−0.1613, −0.0093]).

We expand our understanding of who is more likely to utilize FWAs by identifying that employees with proactive personality are more likely to use flextime and flexplace. We also advance our understanding regarding the conditions whereby FWA use helps employees reduce WFC by identifying the moderating role of work-to-nonwork boundary permeability on the relationships between both flextime and flexplace use on WFC.

We adopt an information risk view and argue that higher levels of pledge risk incurred by insiders incentivize opportunistic financial disclosure and impair the quality of information available to analysts to forecast firm performance.

We sample Chinese listed companies from 2010 to 2022. Following the literature, we apply established models to measure and test analysts’ forecasting accuracy/dispersion related to controlling shareholders pledging equity and the amount of margin call pressure. Analyst characteristics and nonfinancial disclosures proxied by CSR reports are also examined as factors likely to influence the relationship between pledge risk and analysts’ forecast quality.

We find that analysts’ earnings predictions are less accurate and more dispersed as the proportion of shares pledged (pledge ratio) increases and in combination with greater margin call pressure. Pledge ratios are significantly associated with several information risk proxies (i.e. earnings permanence, accruals quality, audit quality, financial restatements, related party transactions and internal control weaknesses), validating the channel through which equity pledges undermine analysts’ forecast quality. The results also demonstrate that forecast quality declines for a wide variety of analysts’ attributes, including high- and low-quality analysts and analysts from small and large brokerage firms. Importantly, nonfinancial disclosures, as proxied by CSR reporting, improve analysts’ forecasts.

We extend the literature by demonstrating that incremental pledge risk increases non-diversifiable information risk; all non-pledging shareholders pay a premium through more diverse and less accurate earnings forecasts. Our study provides important policy implications with economically significant costs to investors associated with insider equity pledges. Our results highlight the benefits of nonfinancial disclosures in China, which has implications for the current debate on the global convergence of CSR reporting.

This study aims to examine the impact of coworkers’ sexist views on individual citizenship behaviors and performance outcomes and explores how this relationship is affected by the presence of female managers.

Drawing on diversity management literature and gendered organizational theory, the study analyzes data from 2,166 employees and 141 store managers in an international fast-food chain as well as archival work-unit-level information on performance.

The results support the hypothesis that peers’ sexist views are negatively associated with employees’ citizenship behavior and performance outcomes. Work units with members holding such views are less likely to achieve performance goals, and individuals who work with peers who hold gender inequality views are less likely to engage in citizenship behaviors. This relationship is particularly pronounced in units managed by male managers.

Our study recognizes the complex and multifaceted nature of gender dynamics in organizations and provides insights into the ways in which these dynamics impact organizational outcomes.

The study’s findings have significant implications for organizational policies and practices, specifically in terms of promoting gender equality and fostering more inclusive work environments through well-designed interventions.

This study is grounded in the gendered organizational theory, which highlights the interplay between gender, gender views and the relational dynamics of psychological, cultural and social dimensions operated within organizations. By examining how gender inequality views among coworkers affect perceived support, citizenship behaviors and performance outcomes, we contribute to the growing body of research in this area.

This chapter argues that the accounting literature in general and the accounting education literature in particular has under-invested in theory. The few theories that we officially believe are in use but are used quite poorly. Many theories that could be used are not used at all despite the promise that they appear to hold. Accounting education would be better understood if more of an effort was made to bring theory to the table in a variety of ways.

This paper aims to investigate the effect of bank monitoring on conditional conservative accounting of Indian listed firms. Drawing on bank monitoring and relationship lending literature, the study hypothesizes that monitoring by a single bank reduces the bank’s demand for conservatism-facilitated control transfers.

The empirical design is composed of three steps. In the first step, using data on Indian firms listed in NSE and BSE for the period 2000–2019, market-based firm-year measure and accrual cash flow-based firm-year measure of conditional conservatism is estimated. In the second step, we test the hypothesis using multivariate panel regression corrected for heteroskedasticity and incorporating firm and year-fixed effects. In the third step, we test for the robustness of the results using Heckman’s correction approach.

Results indicate that firms which are monitored by a single bank tend to be less conservative. Also, the negative association between single bank monitoring and conservatism is stronger when the firm’s debt structure is dominated by bank debt.

The study’s scope does not include analyzing the influence of characteristics of the single banker monitoring the firm. Future research could investigate attributes like ownership of the banker as a possible source of variation in the relationship documented in this study.

Accounting standard-setting boards are now discouraging implementation of conservatism to avoid bias in financial reporting. This paper finds that a strong bank–firm relationship can be a possible substitute for conservatism.

The study sheds new light on the debt structure–conservatism relationship. Bank’s availability of inside information through the transaction account and its impact on lending relationships is established in the literature. However, the literature on the determinants of conservatism has not examined how the benefit enjoyed by the firm’s single banker, possessing all the information in the transaction account can lead to bank’s reduced dependence on financial statements and subsequently reduced accounting conservatism of borrowing firms.