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This study aims to achieve two key objectives. The initial objective is to construct a full latent structural equation model (SEM) for examining the cultural influences on the consumer purchasing habits of rakija, a culturally endorsed alcoholic beverage in Serbia. The second objective is to assess qualitatively the model’s suitability for analyzing alcoholic beverages that are culturally specific and nationally recognized rather than universally applicable.

Data for this study are collected online via a survey method. The sample consists of 393 (n = 393) rakija consumers.

The main finding of this study is that culture significantly influences consumer behavior and purchasing habits regarding a national drink, not only directly but also through its mediators. Moreover, the results of the multigroup analysis confirmed that the group of rakija drinkers who preferred this culturally and nationally endorsed beverage differed significantly from the group of rakija drinkers who still preferred beer.

The final SEM demonstrates broader applicability and can be used to examine the purchasing tendencies of alcoholic beverages in various nations, as long as they possess cultural significance and heritage.

The paper explores the ramifications of rising costs of living on accounting fraud (ACF) as well as how it disrupts the effect of staff bonding (SB) on ACF tendencies.

Data were collected from 310 respondents using a structured questionnaire and analysed using the partial least squares structural equation model.

The study reveals that rising costs of living increase ACF tendencies, while SB reduces it. However, the study also shows that costs of living decrease the effectiveness of SB as a corporate governance measure, aligning with the Stimulus, Capability, Opportunity, Rationalisation, and Ego (S.C.O.R.E.) theory.

The paper’s theoretical contribution is consistent with the S.C.O.R.E. theory. The study concluded that working with hungry employees, whose disposable incomes are further worsened by rising costs of living, is not only an anticipatory accident but also a timed bomb waiting to explode. Hence, as the leading study on the intricate relationships, one takeaway from the study is that strengthening SB conditions and maintaining salary parity with rising costs of living are two excellent strategies for mitigating ACF.

The purpose of this paper is to describe first-line managers’ (FLMs’) experiences and reflections on structural conditions for management practice within hospital settings using Kanter’s theory of structural empowerment.

A qualitative deductive approach with a descriptive design was used. Interviews were conducted with 11 FLMs in charge of medical or surgical hospital units spread across Sweden. Data were analyzed using a directed content analysis, based on Kanter’s theory of structural empowerment, encompassing such as access to necessary and sufficient resources, information, support and opportunities to learn and develop.

Findings of this study from the FLMs’ descriptions and reflections shed light on the impact of power dynamics on the structural conditions for management practice. The availability of nursing staff was a fundamental resource in the FLMs’ work performance, ensuring delivery of care to patients and a sound work environment for staff. Additionally, the other structural elements outlined in Kanter’s theory were evident in the findings, as the FLMs wished for structured information flow, identified potential and challenged opportunities for development and emphasized the importance of receiving support from people with a genuine understanding of their work situation.

The results of this study contribute to the understanding of FLMs’ structural conditions for management practice in hospital settings. The paper’s originality stems from the use of a deductive approach, providing a structured lens with the potential to inform future research and practice in the field of health-care management.