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The study aims to understand the association between subjective well-being, psychological well-being, work satisfaction and engagement amongst middle-level hospitality managers.

The data were collected from 624 middle-level hospitality managers working in two corporate hotel chains across five north-western states of India. Structural equation modelling (SEM) with a covariance-based approach (CB-SEM) was implemented using SPSS AMOS, adhering to a two-step process that included both measurement and structural models. The application of CB-SEM primarily aimed to (1) evaluate the cascading impacts across constructs and (2) scrutinise the concurrent relationships amongst constructs, with a specific focus on well-being (both psychological and subjective), context-specific job satisfaction and work engagement.

Evidently, the post-COVID-19 scenario found to be challenging for the hospitality industry. Thus, this empirical research posits that subjective and psychological well-being positively influences work engagement via work satisfaction as a mediator.

Given the people orientation in the hospitality sector, the research contributes to the existing body of literature by assessing the relationships between psychological and subjective well-being, work satisfaction and engagement amongst middle-level hotel managers employed in the corporate chain of hotels in India.

Purpose: This chapter analyses the financial sector development indicators of the new European Union (EU) member states, identifying the most important factors affecting their development. It focuses on the 13 new member states of the EU that joined the EU from 2004.

Need for study: Financial sector development has a significant impact on any country’s economy, supporting faster growth of its national economy. It is essential to study the general development factors and individual characteristics of the financial sector’s development in the new EU member countries and evaluate their financial policy decisions during the crisis period.

Methodology: The authors examine indicators characterising the development of the financial market, such as assets to gross domestic product (GDP), loans to GDP, market capitalisation to GDP, the number of companies traded in the capital market, and other indicators. Along with the development indicators, the authors analyse those affecting security and resilience, such as bank capital adequacy, non-performing loan (NPL) portfolio, and others. The research methodology comprises content analysis, logical, constructive analysis, synthesis methods, and graphic visualisation.

Findings: This chapter examines development aspects of the financial systems in the new EU member states, concluding that joining the EU contributed to the successful development of the financial markets and that common financial market principles helped the new EU member states cope with the challenges.

Practical implications: Helpful for financial sector experts and policymakers, findings provide insight into the development trends of financial and capital markets in the new EU members.

Calculating an organization's carbon footprint is crucial for assessing and implementing emission reductions. Although Finnish higher education institutions (HEIs) aim for carbon neutrality by 2030, limited research exists on plans to reach a similar target in any country. This paper aims to address the shared and individual challenges Finnish HEIs have with carbon footprint calculations, reductions, resources and offsetting.

A survey was targeted to sustainability experts in all 38 HEIs in Finland to identify key patterns and trends in the focus fields of the study. SWOT analysis was used to classify main strengths, opportunities, weaknesses and threats, based on which a series of policy recommendations was drafted.

Finnish HEIs are committed to carbon footprint tracking (97%, annually by 87%). The lack of standardization and the number of external stakeholders complicate accounting indirect emissions, impeding comparability and reliability. Only 39% had set separate emission reduction targets, suggesting a preference for carbon footprint over other environmental impact indicators. Insufficient monetary and human resources emerged in 23% of institutions, especially those smaller in size. Only 52% had clear offsetting plans, with shared concerns over trust and responsibility.

By including both research universities and universities of applied sciences, the findings provide an unprecedented outlook into the entire Finnish HEI sector. The policy recommendations guide HEIs both locally and globally on how to improve their transparency and scientific integrity, reflect on core successes and weaknesses and how they complete their objectives of education, research and social impact while promoting stronger sustainability.

Even though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their supply chains and operations, there is a fundamental lack of understanding of all the relevant stakeholder groups and the specific roles they play. By adopting a stakeholder theory approach, this study aims to identify all the key stakeholders and their associated roles towards supporting corporations’ modern slavery monitoring, detection and disclosure activities.

A systematic literature review was conducted by following the PRISMA guidelines. Relevant literature included scholarly work focusing on the identification of key stakeholders and the roles they play in enabling corporations’ modern slavery monitoring, detection and disclosure activities.

Nine stakeholder groups and their roles were identified, such as governments, workers, IGOs, NGOs and suppliers. Examples of performed activities include conducting audits, providing training, monitoring occurrences of modern slavery, enforcing regulations, reporting on labour issues and evaluating corporations’ modern slavery reports.

A comprehensive understanding of key stakeholders and their roles enables better collaboration towards achieving transparency within corporations’ supply chains and operations. Other stakeholders can leverage these findings to enhance modern slavery reporting activities.

Clarity regarding key stakeholders and their roles may improve quality and quantity of reported modern slavery information, enhancing corporations’ public accountability.

This study adopts a stakeholder theory approach to provide a comprehensive understanding of key stakeholders and their roles in enhancing corporations’ modern slavery reporting activities.

The main goal of the article is to determine the mediating role of HRM outcomes in the relationships between staffing the organization and company performance results and to establish whether there are any identifiable regularity in this scope in the pre-pandemic and pandemic period in the HQs and foreign subsidiaries of MNCs.

The empirical research included 200 MNCs headquartered in Central Europe. To capture the actual relations between the variables under study the raw data in the variables were adjusted with the efficiency index (EI). The Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to verify the research hypotheses and assess the mediating effects.

The research findings show that, with the exception of the HQs in the pandemic period, when staffing had a negative effect on the company performance results in quality, in other cases it had a positive effect on results in HRM, finance, innovativeness and quality, both in the pre-pandemic and pandemic period, although this effect was not always statistically significant. Furthermore, the company's performance results in HRM mediate positively the relationships between staffing and the other three categories of company performance results, regardless of the organizational level (HQs' or subsidiaries') and time period under consideration. Additionally, during the pandemic, the company's performance results in HRM mediate the relationships between staffing and the other company's performance results stronger than in the pre-pandemic time.

In addition to confirming the results of some other studies, the article also provides new knowledge. It determines the mediating role of HRM outcomes in the relationship between staffing and company performance results in finance, innovativeness and quality. Moreover, it identifies certain regularities in the four studied contexts, which is a novelty in this type of research. It also uses an innovative approach to including employee KPIs as the efficiency index in analyzing the relationships between the variables under study.

Strategic human capital analytics (SHCA) has proven to be promising for improved organizational performance; however, research remains unclear about its influence on new venture performance. Building on the dynamic capabilities view (DCV), this study investigates the relationship between SHCA and new venture performance via generative capabilities with the moderating role of dual nationality founding members.

A quantitative research study has been carried out. Data was collected via a survey form from 313 founding members of new tech ventures and analyzed using Hayes process macro model.

Research results show that the generative capability mediates the linkages between SHCA and new venture performance. Whereas, the dual nationality of a founding member strengthens the linkages between SHCA and generative capability due to their diverse perspective, larger networks, cognitive flexibility, and resilience, which are important for generative capabilities and SHCA.

The originality of these results lies in the exploration of the linkages between dual nationality and generative capability, as well as the special elements, such as diverse perspectives, larger networks, cognitive flexibility, and resilience, which are highlighted as possible advantages of dual nationality in the context of SHCA and new venture performance.

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 aims to broaden the understanding of the mechanisms through which workplace bullying might affect employees’ intention to leave the organisation, as well as the mediating role of burnout in the relationship between workplace bullying and turnover intention.

The sample included 884 employees from different Portuguese organisations operating in the tertiary sector and industry. This study uses structural equation modelling to evaluate the hypothesised model.

The results suggest that workplace bullying causes high levels of burnout in victims and increases their turnover intentions. The results further suggest that burnout fully mediates the effect of workplace bullying on turnover intentions.

Organisations should work to reduce these problems in workplace environments, focusing on HRM models that prevent the precursors of workplace bullying, particularly those associated with low determination of HR practices and the emphasis on employee participation. Implementing workplace ethical guidelines as part of an annual action plan can contribute to cultivating organisational cultures that reject any form of devaluation of human worth within the organisation.

There is little knowledge on the mediating role of burnout in the relationship between workplace bullying and turnover intention. This study answers the call for further empirical research from those who have argued that more information is needed and contributes to the growing debate on this topic and its effects on Portuguese employees. This study seeks to fill these gaps by developing a model of workplace bullying and its consequences and exploring burnout’s potential mediating role.

The present study aims to analyze the influence of stress, job satisfaction and work–life balance on auditors’ job performance and examine the moderating effect of telework on previous relationships.

The research data are collected through an electronic questionnaire with 322 Portuguese auditors. We used a partial least squares–structural equation model and fuzzy set quality comparative analysis to test our hypotheses.

There is a positive relationship between job satisfaction and job performance. Conflict, positively, and ambiguity, negatively (components of stress), influence job performance. Work–family conflict was shown to be equally impactful in decreasing auditors’ technical knowledge and ability, and this effect was amplified in the presence of telework. The results show the existence of a complex structure of configurational arrangements that are sufficient to achieve high job performance.

Audit firms need to pay attention to employees’ feelings related to their work since their well-being affects their job performance. In general, the teleworking context did not affect the relationships studied, which means that audit firms can enjoy its advantages without compromising audit quality.

The study contributes to the growing literature on the determinants of auditor performance. The inclusion of teleworking as a contingent factor is a theoretical innovation in auditing studies. The results emphasize the importance of researchers including the multi-method approach for a better understanding of the complex structure of configurations that are sufficient for job performance.

This paper aims to deepen the strategic choices of wineries by identifying their strategic reference points in their internal and external dimensions, and presenting their strategic positioning typology.

Strategic reference point theory (Fiegenbaum et al., 1996) and strategic positioning (Lavie and Figenbaum, 2000, 2003). The Rasch methodology (1960) is applied to a sample of wineries in the Canary Islands (Spain).

The principal internal reference is the quality of the wine and of the service offered, followed by social and environmental protection. The principal external reference are the customers, followed by society. Surprisingly, competitors, as an external factor, do not affect wineries’ strategic choices. Strategic positioning shows a polarisation of wineries: the largest group evidences a myopic strategic positioning, attaching little importance to internal and external references. In contrast, the second group of wineries is comprised of adaptive wineries who attach considerable importance both to internal as well as external references, and who are likely emerging as competitive wineries.

These references urge wineries towards a conservative approach that focuses on satisfying their regular customers by offering the same quality products and services. Results also evidence a particular sensitivity towards society and the environment. Strategic positioning shows that the largest group of wineries (myopic) lack strategic orientation and are subject to high rates of failure.

Wineries’ strategic positioning emerges as a tool to help management and institutions in their strategic diagnosis. The Rasch method (1960) is applied for the first time to the strategic positioning of wineries according to the choices of their managers.