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This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

This study aims to identify and map the problems of participatory processes in policymaking through a Service Design approach.

First, 50 semi-structured interviews were conducted with experts in the field of citizen participation. This was followed by a comparative analysis of how backstage and frontstage stakeholders perceived the identified problems. Secondly, a Service Blueprint model was proposed as a means of mapping the identified problems within the broader framework of a service experience of participation. Finally, a brainstorming session was held with the aim of proposing design solutions to the problems from a human-centred perspective.

Fifteen problems of participatory processes in policymaking were identified, and some differences were observed in the perception of these problems between the stakeholders responsible for designing and implementing the participatory processes (backstage stakeholders) and those who are called upon to participate (frontstage stakeholders). The problems were found to occur at different stages of the service and to affect different stakeholders. A number of design actions were proposed to help mitigate these problems from a human-centred approach. These included process improvements, digital opportunities, new technologies and staff training, among others.

Public managers, politicians and designers of participatory processes can use this study to design participatory processes based on the real needs and expectations of the different stakeholders involved.

This research adds to the literature on citizen participation and Service Design by shedding new light on the problems of participatory processes through a human-centred approach.

This chapter examines Taylor Swift’s strategic response to losing control over her master recordings, showcasing exemplary crisis management. Swift’s decision to re-record her albums illustrates how proactive crisis handling can transform challenges into opportunities. This chapter uses the five phases of crisis management and positive psychological capital to analyze Swift’s approach, highlighting her resilience, optimism, and strategic thinking. By navigating adversity and advocating for artist rights, Swift demonstrates effective leadership and the power of taking control of one’s destiny.

This chapter focuses on the integration of virtual reality (VR) into human resource management (HRM), with a special emphasis on theoretical underpinnings that support its adoption and utilisation. The speed at which technology is improving has placed VR as potentially game-changing for the field of HRM. This chapter reviews a number of theoretical models, including the Technology Acceptance Model, Unified Theory of Acceptance and Use of Technology, Diffusion of Innovations Theory and Social Cognitive Theory, in an attempt to make the framework as exhaustive as possible in the quest to unravel the ingredients that influence the acceptance of VR in HRM. This chapter discusses the practical implications of VR on the enhancement of organisational efficiency and employee well-being, based on a literature review of empirical studies that shed light on the challenges for VR applications due to technical limitations, ethical concerns and people's resistance to change. It concludes by indicating the literature gaps and proposing some future lines of research for the use of VR in HRM.

The adoption of proper handwashing behaviour among food handlers could significantly reduce food safety risks and contribute to better public health outcomes, aligning with Sustainable Development Goals (SDG). Training alone may not be adequate to improve food safety behaviour. Hence, the purpose of this paper is to conduct a needs assessment to identify the important variables that could enhance handwashing behaviour among school food handlers.

Using an extended Health Action Model (HAM) as a framework, a survey and direct observation were conducted on a total of 211 food handlers from schools in Klang Valley, Malaysia. The food handlers were assessed on their handwashing knowledge, belief, norm, motivation, habit strength, behavioural intention and behaviour. Data analysis was carried out using partial least squares-structural equation modelling (PLS-SEM) software (v3.0), followed by the importance performance matrix analysis (IPMA).

Findings revealed that norm and knowledge significantly influenced belief, which ultimately affects the food handlers’ intention to perform handwashing practices (p = 0.001). The IPMA revealed self-efficacy as a priority variable for improving handwashing behaviour.

The study identifies key factors to prioritise for improving handwashing behaviour among school food handlers. This will aid in creating targeted food safety programmes with tailored messages for the intended audience.

Although the use of theoretical framework to predict safe food handling behaviours has received considerable attention in literature, most researchers utilise self-report approach. This paper is the first to use actual observed handwashing behavioural data to model an extended HAM.

• (1)

  Needs assessment using an extended HAM.

• (2)

  Prioritising self-efficacy can improve handwashing practices.

• (3)

  Norm, knowledge and belief influence food handlers’ intention to perform handwashing.

• (4)

  Having the right intention may not necessarily transform into behaviour.

Needs assessment using an extended HAM.

Prioritising self-efficacy can improve handwashing practices.

Norm, knowledge and belief influence food handlers’ intention to perform handwashing.

Having the right intention may not necessarily transform into behaviour.

Directors’ human capital has long been recognised as vital to ensuring effective corporate governance. While previous studies have sought to link director human capital with specific firm-level outcomes, there are persistent challenges facing researchers who seek to understand better what kind of human capital makes a difference to effective board role execution. This study aims to understand whether the way directors fulfil their roles and contribute to boardroom dynamics is shaped by any human capital they gain via senior executive experience.

We draw insights from 30 in-depth, semi-structured interviews with Indian directors to capture their perceptions and experiences of how a specific kind of human capital, namely the C-suite experience, affects directors' boardroom dynamics and board role execution.

We highlight how directors with executive experience appear to have a more salient set of human capital to draw on. Specifically, they report navigating governance processes differently, displaying a more contextualised understanding of boardroom dynamics and having a broader understanding of the firm’s problems. Doing so enables them to foster constructive board-management relationships and improve their service role execution.

Our qualitative data are drawn from a purposively sampled group in a specific governance system (India). While this does not threaten the key theoretical insights, it does raise questions about their generalisability to other governance contexts.

Directors with executive experience build trust through their orientation towards and understanding of management without diminishing their capacity to scrutinise management decisions. The human capital of these directors appears to engender a more effective and contextualised boardroom dynamic that facilitates the execution of socialised accountability through balancing the control and service roles.

Our findings highlight the potential importance of a shared understanding of the communication and collaboration processes of corporate governance (i.e. a common transactional memory framework) between directors and management. Directors who share this understanding with management are more likely to effectively engage in the service role while not compromising the control role. This shared understanding appears to allow these directors and executives to encode, store and retrieve relevant information they need more effectively, engendering the trust between them that seems to foster socialised accountability.

Many individuals start a new firm each year, mainly intending to become independent or improve their financial situation. For most of them, the first years of operations mean a substantial investment of time, effort and money with highly insecure outcomes. This study aims to explore how entrepreneurs running new firms perform financially compared with the established ones and how this situation influences their well-being.

A questionnaire survey was completed in 2021 and 2022 by a representative sample of N = 1136 solo self-employed and microentrepreneurs in the Czech Republic, with dependent self-employed excluded. This study used multiple regressions for data analysis.

Early-stage entrepreneurs are less satisfied with their financial situation, have lower disposable income and report more significant financial problems than their established counterparts. The situation is even worse for the subsample of startups. However, this study also finds they do not have lower well-being than established entrepreneurs. While a worse financial situation is generally negatively related to well-being, being a startup founder moderates this link. Startup founders can maintain a good level of well-being even in financial struggles.

The results suggest that policies should focus on reducing the costs related to start-up activities. Further, policy support should not be restricted to new technological firms. Startups from all fields should be eligible to receive support, provided that they meet the milestones of their development. For entrepreneurship education, this study‘s results support action-oriented approaches that help build entrepreneurs’ self-efficacy while making them aware of cognitive biases common in entrepreneurship. This study also underscores that effectuation or lean startup approaches help entrepreneurs develop their startups efficiently and not deprive themselves of resources because of their unjustified overconfidence.

This study contributes to a better understanding of the financial situation and well-being of founders of new firms and, specifically, startups. The personal financial situation of startup founders has been a largely underexplored issue. Compared with other entrepreneurs, this study finds that startup founders are, as individuals, in the worst financial situation. Their well-being remains, however, on a comparable level with that of other entrepreneurs.

This study aims to reflect on the future of work dimensions through the new concept of inclusive organizational behaviour (IOB) and its practices.

This work is a reflective concept development paper that focuses on new dimensions of organizational behaviour (OB) exploring IOB practices in the new workplace which can broaden the concept of OB that fits into the future of work.

The IOB practices will adapt and help in adapting to the new work dynamics that can create more humane and stimulating workplaces, thereby benefiting society at large. Individual positive psychological traits, team dynamics and a fusion of digital corporate culture with a human-centric approach and sustainability are highlighted in the redefined IOB, expanding the concept of OB from the three levels of analysis (individual, group and the entire organization’s behaviour) in the new normal post-COVID situation.

Limited research studies are being conducted to investigate the future of work dynamics in the new standard post-COVID environment, which is dominated by digitization. The lack of literature and the changing situations that impact OB are the limitations.

Corporate houses, policymakers and leaders who understand the workplace dynamics in the post-COVID scenario can effectively leverage the insights from this work and may chalk out a road map for future work through IOB practices.

This research extends knowledge pertaining to IOB practices and the changing dynamics that need to be followed in the future OB practices.