Search results

The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.

This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.

Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.

The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.

Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.

The paper aims to close a literature gap by proposing a comprehensive conceptual soft skills competency framework for enhancing graduate intern employability through the cultivation of employability capital.

The study employed a theoretical inquiry and delved into the existing literature on employability, soft skills competencies and employability capital to establish a comprehensive foundation to formulate the conceptual framework. A content analysis of existing empirical studies was conducted to derive a generic list of employers’ required soft skills. A Delphi technique was employed to harness expert consensus and insights into the derived framework.

Employability capital can be cultivated in the setting of work-integrated learning programmes and synergised through emotional and social intelligence interventions to enhance soft skills competency and graduate employability.

The soft skills identified may overlook other important skills required by employers. Increasing participation in the Delphi study could yield additional valuable insights. Validation of the framework is needed in practical settings to understand its effectiveness and applicability to real-world organisational needs.

This study significantly enhances understanding of the role of employability capital in soft skills competency development and graduate employability through work-integrated learning programs and self-development. In addition, the framework has the potential to positively impact the employer-employee relationship.

The key theoretical contribution is a soft skill development framework that offers employers and graduates a means to identify and address deficiencies through WIL and self-development.

This paper aims to investigate the entrepreneurial behaviours exhibited by commercial smallholder farmers in Zimbabwe, focusing on their socio-economic characteristics, and considers their implication for outcomes of livelihood resilience in a resource-constrained and turbulent rural context.

The study used survey data collected from 430 smallholder farmers in Masvingo province, Zimbabwe. Using a two-step cluster analysis, the study constructed a typology of farmers based on their entrepreneurial behaviour and socio-economic characteristics.

The results revealed that commercial smallholder farmers are heterogeneous in terms of their entrepreneurial behaviours. Four clusters were identified: non-entrepreneurial, goal-driven, means-driven and ambidextrous. Beyond their entrepreneurial behaviours, these clusters significantly differ in the socio-economic characterises (gender, age, education levels, farm size, proximity to the market and social connection) and farm performance (seasonal sales per hectare and farm income per hectare).

The typology framework relating farmers’ entrepreneurial behaviours to their socio-economic characteristics and business performance is important to tailor and therefore improve the effectiveness of farmer entrepreneurship programmes and policies. In particular, tailoring farmer entrepreneurship education is crucial to distribute land, finance and market resources in purposive ways to promote a combination of smallholder farmers’ effectual and causal behaviours at an early stage of their farm ventures.

Researchers still know little about which farmers’ behaviours are entrepreneurial and how these behaviours manifest in action during their commercial farm activities. This research leverages effectuation and causation theory to unveil previously overlooked distinctions on farmers’ entrepreneurial behaviours, thereby enhancing a more grounded understanding of farmer entrepreneurship in a resource-constrained context.

This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to measure circularity regarding CE strategies, applies them at a microeconomic level and examines the impact of key business determinants (financial, internalization, knowledge, awareness and digitalization).

A literature review was conducted with a focus on CE strategies and related indicators. The framework obtained is applied on a Spanish agri-food sector survey to provide an empirical CE analysis at firm level. A partial least squares based-structural equation modelling method is applied.

The research suggests a set of circularity indicators to assess CE strategies at micro level. The findings reveal the heterogeneity of CE sub-indicators related to narrowing, slowing, closing and regenerating strategies. It also highlights the strong effects that the drivers tested have on CE, especially awareness and knowledge.

This study provides a framework that can guide public policies and business decisions in sectors with significant environmental impacts. It provides a conceptual framework that explains which CE indicators should be considered by governments and regulators when developing policies that seek to promote circular strategies.

In the case of companies, the results show that acquiring more environmental awareness and knowledge is essential for promoting more sustainable work habits that enhance CE.

The paper offers a novel contribution to the CE literature by introducing a multidimensional indicator framework comprehensively applied to the agri-food sector, integrating miscellaneous pillars of circular strategies and business determinants.

The Australian retail industry is facing skills shortages while mature and old-age workers are experiencing high unemployment rates. This study focuses on understanding organizational inclusion and turnover intentions in the context of employee age.

Survey data were collected from 502 retail supervisors and employees.

Drawing on socioemotional selectivity theory and social exchange theory, the findings indicate: no difference in inclusive supervisory behaviors perceptions for different age groups; a significantly higher workplace social inclusion perceptions among employees aged 55 plus than among employees aged 35–44; a significantly lower turnover intention among employees aged 55 plus and 45–54 years than other age groups; a positive relationship between inclusive supervisory behaviors and workplace social inclusion and a negative relationship between workplace social inclusion and turnover intention which was stronger for older employees than for younger employees.

The findings present a business case for hiring older employees and indicate that managers need to prioritize inclusion.

This study addresses the underexplored area of employee age differences in inclusion and turnover perceptions among retail employees. It links inclusive supervisory behaviors, social inclusion and turnover intention.

This study aims to examine Africa’s environment, social and governance (ESG) research through a systematic literature review (SLR). The authors aim to identify and discuss influential aspects of ESG accounting in Africa, focusing on prominent themes, authors and journals in published articles using Africa’s setting. It also constructs agendas for future research to advance the literature and contribute to the ESG accounting practices in Africa.

This study uses an SLR approach, where accounting research journal articles are collated and compiled according to pre-determined criteria and analysed using bibliometric techniques. After carefully reviewing 1,387 articles, the authors selected and examined 246 academic articles published from 2006 to 2024 in 32 accounting journals indexed in the Web of Science.

The authors identify four main streams of ESG accounting research in Africa, namely, ESG disclosure in primary-based economies; corporate governance dynamics in Africa; internal mechanisms in ESG reporting; and external mechanisms in ESG disclosure. According to the analysis, the authors propose future research agendas to discuss institutional perspective of ESG reporting standards implementation and enforcement; value creation impact on sustainability performance; ESG reporting effect on conflict resolution; and ESG reporting quality and environmental sustainability.

This study assists policymakers, academics, managers, accounting professionals and investors in comprehensively understanding the current state and projecting future actions to develop ESG accounting in Africa.

To the best of the authors’ knowledge, this study is perhaps the first to examine Africa’s ESG research through an SLR. This study contributes to the body of knowledge by providing a comprehensive analysis of the existing ESG accounting landscape and tailoring future research agendas based on the distinctive characteristics of Africa.

This paper aims to provide a historical perspective on the beginnings of racial inequality by analysing the changing citizenship identity of migrant Indian Tamils in post-colonial Sri Lanka (1948–2003), and the role accounting plays in constructing them as stateless non-citizens.

The paper presents a genealogy of the biopolitical governing of migrant Indian Tamils, drawing on government archives, census data and interviews with retired government officials.

This study shows how accounting plays a supplementary role in providing the state with an account of its population through practices of naming, counting and valuing. These practices also create Indian Tamil migrants as new objects of knowledge using their non-citizenship and racial identity. Government accounting of the everyday life (bios) of these non-citizens (births, deaths, education and wage rates) provided yearly evidence of the social and economic disparities between Sri Lankan citizens and the stateless Indian Tamils who lived predominantly on plantation estates.

This paper enhances our understanding of how current racial dynamics are linked to historical economic, social and political forces and shows the long-term consequences of racial inequality related to statelessness.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

This study aims to delve into the role that telehealth plays in mitigating health inequities faced by forcibly displaced Ukrainians amidst the ongoing conflict.

A retrospective cross-sectional study design was implemented, using data procured from the electronic health records of the Likarnya online project. The research approach integrated descriptive statistics, visual data representations and inferential analyses, including chi-square tests, odds ratio calculations and logistic regression tests.

The analysis revealed a predominance of female users (77.1%) and a high prevalence of health-care access barriers (69.7%). General practice/internal medicine consultations constituted the majority of referrals (72.93%), with a notable 78.66% of cases achieving closure. A significant prevalence rate was observed concerning chronic conditions relative to acute presentations. Statistical analyses uncovered significant associations between case severity and health-care access barriers, with moderate and severe cases demonstrating elevated odds of encountering obstacles to care. Age emerged as a crucial predictor of health-care access difficulties, highlighting the particular vulnerabilities faced by older displaced individuals.

This study highlights the potential of telemedicine in reducing health-care access disparities of displaced populations in conflict zones. Furthermore, this study brings to light pivotal insights concerning demographic and clinical variables that influence patterns associated with health-care services attainability. These findings serve as a clarion call for targeted interventions explicitly tailored for older individuals and those with severe health conditions. Hence, the findings provide a foundation upon which forthcoming academic endeavours alongside strategic policy formulation may be constructed.

Research on the living conditions of slum dwellers in the inner cities of developing countries has received much attention. Nevertheless, there is little empirical research on the influence of personal attributes on the poor environmental condition of the slum area. This study aims to examine the relationship between the socio-economic characteristics and the physical condition of the slum environment in the inner city of Ibadan, Nigeria.

Data was collected through the use of questionnaire administration from a household survey of 491 slum dwellers. Systematic random sampling was used in the selection of the respondents. The study used descriptive, factor and multiple regression to analyse the data collected.

The study used descriptive, factor and multiple regression to analyse the data collected. The study reveals an interplay between various socio-economic factors and environmental conditions. The results show that out of ten (10) socio economic variables that were submitted in the regression model, only eight (8) of these variables such as income, household size, occupation, level of education, age, marital status, year of residency and nativity were significant.

The study concluded that despite the fact that the condition of the slum environment is a product of multiple interrelated factors, personal attributes also contribute to the poor environmental condition of the slum area. The study recommended that improving the socio-economic conditions of slum dwellers would lead to improved environmental conditions.

The purpose of this viewpoint is to examine the claims made in the resignation letter and global petition surrounding the mass resignation of editorial members from the journal Gender, Work and Organization. It aims to shed light on the overlooked voices that criticized the boycott and to reflect on how the protest, while addressing legitimate concerns, inadvertently marginalized early-career and minoritized scholars, undermining principles of Equality, Diversity and Inclusion (EDI).

The authors adopted a reflexive methodology, engaging with a globally diverse set of junior, mid-career and senior scholars to gather their insights on the unfolding events. By intentionally seeking out those critical of the resignation, the authors emphasized their positionality as scholars committed to fostering inclusivity and fairness. They positioned themselves against the instrumentalization of social justice rhetoric, critiquing how it disproportionately impacted vulnerable academic communities.

The viewpoint highlights how the mass resignation and academic boycott of Gender, Work and Organization failed to account for its adverse effects on early-career and marginalized scholars, missing opportunities for feminist care and solidarity. It argues that the boycott, while signalling virtue, had a polarizing impact and overlooked key principles of EDI, leading to unintended negative consequences.

The originality of this viewpoint lies in its focus on the often-unheard voices of scholars who opposed the mass resignation and academic boycott of Gender, Work and Organization, offering a counter-narrative to the widely publicized protest. Its value comes from critically examining how actions intended to promote social justice and equality can inadvertently harm early-career and marginalized scholars. By spotlighting these complexities and challenging the virtue signalling behind the boycott, the critique contributes to ongoing discussions on the ethical responsibilities of academic activism, solidarity and inclusivity in feminist scholarship.

Drawing on the attribution theory, this study re-examined the effect of supervisor-subordinate guanxi (SSG) on counterproductive work behaviors (CWBs) by highlighting the critical moderating role of job self-efficacy and the mediating role of psychological entitlement, with the aim of revealing the potential drawbacks of SSG.

Three-wave matched data were collected from 434 employees working in China. The authors adopted path analysis in Mplus 7.4 to test the hypotheses proposed in this study.

The results suggested that among subordinates with high job self-efficacy, SSG triggers psychological entitlement, which subsequently leads to CWBs.

This research challenges the prevailing consensus regarding the beneficial effects of SSG on subordinate management from the social exchange theory perspective by revealing when and why high-quality SSG can also engender subordinates’ psychological entitlement and subsequent CWBs. By doing so, this study provides a more dialectical view of the impact of establishing high-quality SSG in human resource management.

The purpose of this study is to pinpoint the factors that affect teacher motivation in this particular setting. It specifically looks at how job satisfaction, the reward system, training and development and work situational factors affect teachers’ motivation.

Through nonrandom sampling, data from 229 teachers from private schools in Lebanon were gathered.

The findings showed that professional training and development opportunities and a supportive work environment have a strong impact on teachers’ motivation.

The findings highlight the need for more research to guide comprehensive improvement strategies in Lebanese private schools for motivating teachers. The Ministry of Education and private schools in Lebanon can benefit from the insights provided by the findings in terms of policy and practice. Among the suggestions include bringing up-to-date rules to boost teacher satisfaction, raising educational standards, creating focused training sessions, changing compensation systems and improving both the physical and mental aspects of the workplace.

The substantial expansion of technology and the efficacy of digital platforms in reaching young audiences have led to enhanced targeting and customization of promotional communications. Notwithstanding the expansion and efficacy of contemporary advertising platforms, scholarly attention has not kept pace with this domain of inquiry. This study aims to assess the antecedents of Google Shopping Ads (GSA) on intention to purchase behavior among the Generation Y and Z cohorts.

The current study used a quantitative approach and snowball sampling technique to gather primary data via a questionnaire and Google Forms, which resulted in the collection of 5,808 questionnaires among the cohort members. A principal component analysis and multigroup confirmatory multigroup structural equation modeling (between Generation Y and Z) were used to assess the research data and model.

The results show positive trust and perceived value associations with intention to purchase, particularly among Generation Y and Z consumers. The findings also show negative irritation, product risk and time risk associations with intention to purchase, especially among the Generation Y cohort, which indicates that young consumers generally do not observe perceived risk due to the usage of GSA.

GSA will continue to grow and become an increasingly important integrated marketing communications tool as the digital landscape develops. It can be concluded that young consumers show a high degree of perceived value and low levels of perceived risk due to the use of GSA. This study, therefore, promotes improved understanding among academics, marketers and businesses of search engine advertising among young cohorts of consumers (Generation Y and Z) in a developing country context.

This study aims to assess the environmental implications of slaughterhouses within residential areas of Ede, Nigeria. The effects on the health of the residents and the physical environment were examined. It provides an insight into the levels of damages done by this facility on the nearby residents and the implications on the quality of life.

The research was based on the 16 slaughterhouses identified in the study area, which formed the sample population. From these, eight (representing 50%) were randomly chosen for survey. To determine the suitability of this facility in the current locations and its impacts on nearby residents and the immediate environment, occupants of residential structures within a range of the selected slaughterhouses were considered for investigation. Data collected were analysed using descriptive statistics.

The study shows that most slaughterhouses existed earlier than many residential structures. Their owners are mainly aged people with low levels of education and income. Wastes generated from the slaughterhouses dominated by organic content were poorly handled. The results of the soil tests conducted around the slaughterhouses show that acidic content exceeds the 7Ph threshold recommended by the World Health Organisation. Most residents living in buildings within a close range are observed to have experienced high disturbances from environmental pollution, which is suspected to result to various degrees of health challenges.

The paper builds on revealing the implications of operating slaughterhouses within residential area which is common practices in most developing countries. The effects of these operations on the environment and wellbeing of the inhabitants were revealed.

Global warming and climate change are significant barriers to food production due to rising temperatures and extreme weather events. Thus, some households have taken to producing organic food on their rooftop gardens to mitigate the aforementioned challenges, which could improve the green environment and reduce carbon dioxide emissions. Given the emergence of this trend, this study aims to predict organic food production intention and behaviour within urban rooftop home gardens using an integrated model of the value-belief-norm (VBN) theory and theory of planned behaviour (TPB).

Study data were collected from 352 households in two major Bangladeshi cities and analysed through SEM-PLS for model assessment and prediction.

Resultantly, biospheric and egoistic values led to an improved ecological worldview (EP). The EP, awareness of consequences (ACs) and social norms (SNs) predicted personal norms (PNs). In addition, PNs and SNs forecasted the intention to produce organic food in urban-area rooftop gardens. Strong intentions could promote and predict the adoption of organic food production in rooftop gardens. Based on the study outcomes, PN partially mediated the relationship between SN and the intention to produce organic food. Furthermore, the value–behaviour nexus performed serial mediation through beliefs, norms and intentions.

In this vein, the VBN framework provided a comprehensive guideline to encourage the intention and behaviour of organic food production in urban-area rooftops. Education and public policies potentially leveraged public beliefs and norms to engage in climate-friendly activities.

Cultivating organic herbs and vegetables on rooftop reduces dependency on industrially produced food and fertilised crops, making it a sustainable food choice and climate-mitigating activity. Thus, this study focuses on rooftop organic food production as a lens to examine pro-environmental intentions and behaviours. In addition, past studies have not emphasised the mediating roles of environmental beliefs, PN and intentions between the value–pro-environmental behaviour nexus. Such paths could be interesting to observe and add value to the VBN model. This study investigated the mediating roles of environmental beliefs, PN and intentions between the value–pro-environmental behaviour nexus and the role of PN between SN and pro-environmental behavioural intention with VBN farmwork.

Publicly funded healthcare systems struggle to govern and determine how finite resources should be allocated in relation to political goals within a pre-determined budget. Primary healthcare (PHC) has a central multipurpose function, not least in terms of political strategies, but PHC governance is still largely underexplored. The aim is to explore how politicians responsible for making decisions pertaining to healthcare coverage navigate the governance of public PHC and disentangle it in the form of narratives based on different types of underlying rationales.

Semi-structured interviews were conducted with 15 politicians from 3 Swedish regional healthcare authorities. The data were analysed abductively based on scientific, clinical and cultural rationales using thematic content analysis.

Our study provides insights into how PHC’s multipurpose function implicates tensions between politicians' different responsibilities regarding healthcare coverage. It shows how politicians navigate various coexisting rationales, with some being more dominant than others and where tensions also exist between them. In this balancing act, they create narratives addressing different stakeholders and priority-setting dilemmas, reflecting the diverse rationales. Our study reveals that politicians play a crucial role in PHC governance and priorities, balancing rationales that might otherwise become overly dominant.

This paper contributes new knowledge by displaying how politicians balance tensions within and between rationales through different narratives regarding goals/commissions, problematic situations and preferred solutions in PHC governance.

The study aims to uncover the relationship between rising temperatures, increased greenhouse gas emissions and the prevalence of lethal violence, encompassing suicides and homicides. It also sought to identify how climate change affects different economic strata in countries, notably in high and middle-income nations, and across Asia and Africa.

This study rigorously explored the link between global climate change and lethal violence across 201 countries from 1970 to 2020. Climate change was measured using annual surface temperature fluctuations and greenhouse gas emissions, while lethal violence was estimated using data on suicides and homicides.

The analysis revealed significant positive associations between escalating temperatures, heightened greenhouse gas emissions and lethal violence. These connections were evident across different economic levels and geographic regions in Asia and Africa.

This study emphasizes the urgent need for comprehensive interventions to combat human-induced climate change and mitigate its extensive negative impacts on society, particularly its association with increased violent behavior.

The purpose of this paper is to assess the adoption of climate-smart agriculture (CSA) and its implication on improving the farming household food security status, their resilience and livelihood risk management of farmers.

This systematic review has followed procedures to accomplish the review, including literature searches, screening studies, data extraction, synthesis and presentation of the data.

Based on the result of the review, the determinants of CSA adoption can be categorized into five categories, including demographic factors (age, sex, family size, dependency ratio, education), economic factors (land size, household income, livestock ownership), institutional factors (extension services, training access, credit services, farm input, market distance), environmental factors (agroecology, change in precipitation, slope of land) and social factors (cooperatives membership, farmers perception). The result also shows that applying CSA practices has an indispensable role on increasing productivity, food security, income, building resilient livelihoods, minimizing production risk and alleviating poverty. This concluded CSA practice has a multidimensional role in the livelihood of agrarian population like Ethiopia, yet its adoption was constrained by several factors.

This review mainly emphasizes on the most commonly practiced CSA strategies that are examined by different scholars.

This study aims to co-design a new online teacher training program tailored for rural Japanese teachers to deliver neuroscience-informed mental health interventions to children. The objective was to reduce the educational gap between Japanese teachers in rural and urban areas, effectively improving children’s mental health.

The online teacher training program was developed by incorporating insights gathered from teacher interviews in the authors’ needs-analysis study. Feedback from experts in neuroscience, clinical psychology, educational psychology, education and Japanese culture was integrated. A focus group was held to gauge the suitability of content and formats, building on input from a selection of five primary school teachers out of the 20 who participated in the authors’ research on needs-analysis.

The focus group findings supported the suitability of co-designed online training program, indicating that its content and format are mostly suited for Japanese educators in rural areas to acquire knowledge of neuroscience-informed mental health interventions. However, revisions were proposed, including the inclusion of more detailed intervention guidelines and the provision of worksheets for classroom utilization. These suggestions were integrated to revise the online teacher training program. Future research could investigate the impact of program on improving the mental health of Japanese children.

To the best of the authors’ knowledge, this study represents the first attempt to report on the co-design of an online teacher training program that incorporated opinions from Japanese primary school teachers in rural areas, aiming to close the educational gap among Japanese teachers. It was designed to train teachers in providing neuroscience-informed mental health interventions.

The theoretical landscape surrounding the contribution of digital transformation to sustainability in higher education institutions is lacking in literature. Blended learning has gained popularity and poises for further growth as a sustainable and inclusive mode of learning that will shape the future of education. This study aims to investigate the organizational critical success factors that ensure high-quality blended learning opportunities.

Data was collected through an online student survey and semistructured interviews with academic leaders and faculty members.

Exploratory factor analysis and multiple linear regression revealed five main contributing factors to a successful overall hybrid experience, namely, faculty support, cognitive flexibility, learner self-actualization, student engagement and sense of belonging. In the results, students were satisfied with their gained skills, knowledge and engagement, and have succeeded in developing cognitive flexibility, self-actualization and sense of belonging. Faculty support was the strongest determinant. The presence of certain organizational dynamics, comprising management support of those with sustainability mindset, effective communication, blended leadership qualities and adequate faculty personality traits, presents as a major predictor to quality learning opportunities.

The theoretical landscape surrounding the contribution of digital transformation to sustainability in higher education institutions is lacking in literature, which emphasizes the novel aspects of this study. In particular, it contributes by determining the overall level of research on the subject, theoretical stances in this area and potential avenues for further investigation.

The well-being of employees in distributed work has never been of more importance. This study aims to investigate the factors that empower or undermine the connectivity agency of teleworkers. Connectivity agency is an important form of autonomy for managing work–home boundaries, recuperation from work and psychological detachment. With this in mind it becomes vital to understand how connectivity agency is shaped by various contextual factors.

This qualitative study draws upon data collected from 27 teleworkers representing a variety of industries and roles. We employed a semi-structured interview protocol and analysed the data using Tracy’s (2013) iterative coding technique.

Factors that influence one’s likelihood or capacity to exercise connectivity agency exist at the individual, group or organisational level. Our data elucidate factors such as the provision of home and technological resources, the state of team norms and shared expectations and the level of organisational (dis)trust as having significant influence on whether a teleworker exercises connectivity agency, or whether attempts to do so fail altogether.

Whilst we have a comprehensive understanding of types of connectivity agency behaviours, it is unclear how one’s agency may be influenced by contextual factors. The originality and key contribution of our study is in enriching our understanding of connectivity agency to appreciate it as a dynamic phenomenon that is shaped by various contextual factors. This presents a variety of important insights for professionals leading, implementing or partaking in distributed work.

The objective of this paper is to investigate how top managers in public healthcare interpret and perceive their autonomy within a highly centralized system and how their roles and attitudes have evolved in response to centralization.

The research examines how increased centralization and reduced organizational autonomy affect decision-making in hospitals, employing qualitative analysis through in-depth interviews with top managers. The study collected and analyzed data from 15 hospital managers in year 2015 and 2022 (eight interviews each year, one person interviewed twice), to capture changes following significant centralization efforts and the effects of the pandemic and health sector reforms.

Centralization has reduced financial and operational managerial autonomy for many institutions, leading to delays in decision-making, especially in financial matters and has also brought significant administrative and reporting burdens. Despite this, hospital managers reported retaining some professional autonomy in developing and managing their service portfolios, but this autonomy is primarily operational rather than strategic and is limited by financial constraints.

This study examines the Hungarian healthcare system, influenced by unique political context, which also presents a methodological limitation concerning the transferability of findings.

Hospital top managers’ professional autonomy is often obscured by heavy administrative and financial pressures; thus, enhancing their strategic mindset is essential.

Policymakers should adopt a comprehensive perspective in hospital maintaining, with a particular focus on balancing financial and medical perspectives.

The paper focuses on an under-explored area: the organizational autonomy of hospital top management in the context of centralization efforts, delivering a message to both hospital managers and policymakers by emphasizing organizational aspects.

This paper analyses Rwandan farmers’ perceptions of historical drivers of landscape vulnerability (past), current livelihood assets (present) and existing or potential capacities (future) to increase resilience to drought. The specific focus is on linking experiences from the past and present with ideas for a drought-resilient future. It explores how farmers' perceptions of past droughts and future visioning can contribute to rural development policy and multi-level collaborations.

This study was conducted in Bugesera, a drought-prone district in south-eastern Rwanda. Empirical data was collected through participatory observation, semi-structured interviews and focus groups. The analytical points of departure are based on sustainable landscapes and livelihood approaches, combining spatial and temporal perspectives on challenges and opportunities identified by farmers’ communities in addressing droughts.

All respondents had a high awareness of the impact of droughts. Perceived drivers of landscape change include historical climate events, such as droughts and floods, immigration and agricultural expansion, which have led to demographic pressure on land, deforestation and infringement on natural resources. Factors enhancing resilience capacities include access to diversified sources of livelihood, knowledge of appropriate irrigation techniques and availability of safety nets and credits. Furthermore, farmers identified collaborative opportunities as important for resilience capacity, including peer learning, and sharing best practices through knowledge exchange and on-field training. In addition, farmers brought up the need for innovative institutions that can facilitate access to markets and enable collaboration between different agricultural sectors.

This study analyses farmers’ perceptions of resilience capacities to droughts through a spatiotemporal lens of past droughts, present capital and future challenges by linking scales, knowledge and human–environment nexus. This paper contributes to the knowledge of climate adaptation in Rwanda and to discussions about smallholder farming in the literature on climate change adaptation.

This paper aims to provide the integrated model with artificial intelligence (AI) awareness for the betterment of the higher education system in crisis i.e. fear of contagious viruses (different kinds of flu, monkeypox, chickenpox, COVID-19, etc.) corollaries in developing nations where the quality of education depends on teachers’ commitment, stress and the turnover intention.

This empirical investigation employs a self-administered survey distributed among the faculty members within higher education institutions (HEIs) of the Punjab province and the Federal Capital Territory (FCT) Islamabad, Pakistan. The final sample of 622 faculty members was collected through convenience sampling, and structural equation modeling was performed with SmartPLS to assess the proposed model.

The study reveals that remote work significantly enhances organizational commitment while concurrently lowering the turnover intention. Conversely, perceived work stress negatively impacts organizational commitment but positively influences turnover intention. Organizational commitment partially mediates between perceived work stress and turnover intention but exhibited no mediation between remote work and turnover intention. Notably, fear of contagious viruses and AI awareness positively moderate and amplify both the perceived work stress with turnover intention and remote working with organizational commitment, respectively.

The current study extends the AI-mediated social exchange theory (MET) by observing faculty members of HEIs in the context of remote working, perceived work stress, commitment, turnover intention, fear of contagious viruses and AI awareness. Moreover, the successful application of AI-MET extended the researcher’s understanding of quality education in crisis.

The study offers several contributions including applications of technical skills with AI awareness among faculty members to provide quality education for society’s welfare. Moreover, HEIs should arrange training programs for performance enhancement.

This research provided a quality-based model for HEIs for developing nations to deal with forthcoming calamities of contagious viruses and deliver quality education through remote working during lockdown. Nowadays, off-campus education during calamity situations has been an alternative to on-campus education. Therefore, HEIs must introduce AI awareness to increase the dedication of faculty members toward society’s welfare with the utilization of full effort.

This study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.

Leveraging a dataset of 1,480 firm-year observations from the Tehran Stock Exchange spanning from 2013 to 2022, the study employs text mining to quantify linguistic features of corporate culture and transparency, specifically readability and tone, within annual financial statements and Management Discussion and Analysis (MD&A) reports.

Our results confirm a positive and significant relationship between corporate culture and financial reporting transparency. The distinct dimensions of corporate culture — Creativity, Competition, Control, and Collaboration — each uniquely enhance financial transparency. Robustness tests including firm fixed-effects, entropy balancing, Generalized Method of Moments (GMM), and Propensity Score Matching (PSM) validate the profound influence of corporate culture on transparency. Additionally, our analysis shows that corporate culture significantly affects the disclosure of business, operational, and financial risks, with varying impacts across risk categories. Cross-sectional analysis further reveals how the impact of corporate culture on transparency varies significantly across different industries and firm sizes.

The study’s scope, while focused on Iran, opens avenues for comparative research in different cultural and regulatory environments. Its reliance on text mining could be complemented by qualitative methods to capture more nuanced linguistic subtleties.

Findings underscore the strategic importance of cultivating a transparent corporate culture for enhancing financial reporting practices and stakeholder trust, particularly in emerging economies with similar dynamics to Iran.

This research is pioneering in its quantitative analysis of the textual features of corporate culture and its impact on transparency within Iranian corporate reports, integrating foundational theoretical perspectives with empirical evidence.

The main purpose of the study is to identify the differences and similarities in the communication between B2B participants in cross-cultural environments.

The research methods used in the study are two-fold: the literature analysis is complemented by primary qualitative research conducted in small- and medium-sized enterprises operating in Poland and doing business internationally. The research was focused on two culturally different markets: China and the United States. In the empirical research, the authors used one of the qualitative methods – Individual Depth Interview (IDI).

General findings showed that the strongest influence of culture was identified among older (+50 years old) business partners. The younger ones are eager to adapt and try to understand others' viewpoints. The research results may be used in creating business communication models in the countries researched for companies that plan to enter both American and Chinese markets.

The results of the study may have useful applied managerial value and be used in cooperation between SMEs' B2B business partners, not only from Poland but also from the whole region of Central and Eastern Europe and the United States and China.

The findings may help to understand and communicate with culturally different social groups such as co-workers, students, teachers, etc.

The research presented in the paper covers the gap in the literature because it relates to some new factors (like cultural heritage, age and type of industry) which determine the effectiveness of personal business communication between partners in the international marketplace.

Design thinking is widely recognized as an effective problem-solving approach in the professional and academic world, albeit with varying interpretations. It has been studied in multiple forms – as a tool, a practice, a skill and a mindset – leading to ongoing debates about its fundamental nature. This study aims to explore the use of design thinking in practice and determine how its application varies depending on the characteristics of the innovation projects, namely, the types of goals pursued and the level of uncertainty involved.

Using a survey methodology and a knowledge-intensive empirical setting, this study analyzes a data set of 221 innovation consulting projects based on design thinking conducted by European consulting firms and design agencies.

By analyzing the survey data, the authors identify six distinct sets of design thinking practices: discovering user needs, understanding the problem addressed, challenging existing assumptions, navigating the problem-solution pair, ideating through visualizations and learning through prototypes. The authors also identify configurations of these design thinking practices that are used to address different innovation project goals and levels of uncertainty.

The study draws attention to the need for design thinking practitioners to be aware of how different innovation project goals and levels of uncertainty can be pursued/addressed through the use of alternative configurations of design thinking practices.

To the best of the authors knowledge, this study is one of the first large-scale quantitative analyses of the nature of design thinking in action, providing a solid foundation for future research on design thinking.

The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs.

A structured literature review of 57 archival studies on the influence of ACs on CSR outputs was conducted. According to a stakeholder–agency theoretical framework, the AC variables were structured as follows: presence, composition and resources, incentives and diligence. CSR is mainly divided into CSR performance, CSR reporting and CSR assurance.

Previous studies have mainly focused on AC composition and CSR reporting. There are indications that AC composition and CSR performance and assurance are positively linked. Moreover, AC resources, incentives and diligence increase CSR reporting.

This study stresses the need for linking AC composition with sustainability, the inclusion of moderator and especially mediator variables and addressing endogeneity concerns via advanced regression models.

This paper reports the first literature review on the interaction between AC and CSR. It presents the main variables that have been included in previous studies, the limitations of these studies and useful recommendations for future research, business practice and regulators.

The purpose of this study is to assess the implications of auditor–client geographic proximity on audit fees, audit report lag and audit quality in the context of an emerging economy, Bangladesh.

The auditor–client proximity is gauged in kilometers and travel time, consistent with prior research to assess its association with audit fees, audit report lag and audit quality. Analyzing a data set of 469 firm-year observations from 2018 to 2021 through panel regression, the results are then interpreted in accordance with cluster theory and transaction cost theory.

The findings affirm a significant positive association of auditor–client proximity with audit fees and audit report lag. Distant auditors charge lower fees and maintain the timeliness of audit reports to capture and retain distant clients. In addition, the study uncovers a negative association between proximity and audit quality. Geographic proximity can create a familiarity threat between the management team of the client and the local auditor, which can decrease audit quality. These associations are more pronounced in low-risk clients than the high-risk ones.

These findings underscore the intricate interplay between geographic proximity, communication hurdles and their effects on diverse facets of the audit process that both auditor and client should consider in future audit engagement.

This research criticizes the existing literature linking auditor–client proximity with audit quality, fees and report lags and provides novel insight from an emerging economy context.

This study aims to gain insights into the drivers and inhibitors of proenvironmental behaviors (PEB) among Gen Z tourists through the lens of the goal-framing theory (GFT) and the motivation–opportunity–ability (MOA) framework. It also aims to propose interventions for promoting proenvironmental tourist behaviors.

A qualitative approach was adopted, building on 20 in-depth interviews with Swedish teenagers. The thematic data analysis was guided by a conceptual model integrating MOA and GFT.

The findings indicate that teenagers primarily lack motivation for eco-friendly travel. Their ability is hindered by limited knowledge, while low involvement in travel decisions and unsupportive destination norms restrict their opportunities. Overcoming these challenges requires interventions that boost engagement in PEB through informational and structural strategies, making eco-friendly options more affordable, efficient, enjoyable and desirable.

To the best of the authors’ knowledge, this study is among the first to combine MOA and GFT, providing an in-depth exploration of the drivers and inhibitors of proenvironmental travel among Gen Z tourists.

This paper aims to examine the devastating effects of the ongoing conflict in Gaza on its education system, a phenomenon termed “Educide”. The study documents the systematic destruction of educational infrastructure, including schools and universities, as well as the targeted killing of students and educators, which impedes current and future access to education. The paper argues that this deliberate dismantling of Gaza’s educational institutions aims to erase Palestinian culture, identity and resilience, thus hindering any prospects for SDG4. The authors emphasize the urgent need for international accountability and support to rebuild Gaza’s education sector, preserving its role in societal development, identity preservation and human rights.

This research paper uses a qualitative design, using data gathered through a comprehensive review of both grey and scholarly literature to assess the impact of the ongoing conflict on Gaza’s education system. By analyzing official reports, working papers and conference abstracts, the study compiles evidence of the systematic targeting and destruction of educational infrastructure in Gaza. This approach allows for an in-depth understanding of the conflict’s immediate and long-term effects on educational access, infrastructure and cultural preservation. The methodology underscores the critical implications of these findings and calls for urgent international intervention and accountability to protect education in conflict zones.

The paper’s findings reveal severe, systematic destruction of Gaza’s educational infrastructure, including schools and universities, with extensive loss of life among students and educators. The research shows that this “Educide” disrupts educational access for current and future generations, stifles intellectual growth and threatens the preservation of Palestinian identity and heritage. Evidence indicates that such deliberate targeting aims to destabilize Gaza’s social structure and hinder long-term development. The findings highlight the urgent need for international accountability to halt these acts, safeguard education as a fundamental right and rebuild Gaza’s education system to ensure resilience and continuity amid conflict.

The research faces several limitations, including reliance on secondary sources, such as gray literature and official reports, which may limit firsthand insights and real-time data accuracy. In addition, the ongoing nature of the conflict restricts access to updated information and complicates direct assessment of damage. The study’s qualitative approach may also limit the ability to quantify the full extent of destruction and long-term impacts on educational outcomes. Finally, the challenging political environment may affect the availability and reliability of certain sources, potentially leading to gaps in comprehensive data on Gaza’s educational infrastructure and human resource losses.

The practical implications of this paper underscore the urgent need for international intervention to protect Gaza’s education sector. Highlighting the concept of “Educide”, the study calls for policies to prevent the targeting of educational institutions in conflict zones and mechanisms to hold perpetrators accountable. It advocates for comprehensive support to rebuild Gaza’s educational infrastructure, ensuring students and educators can safely return to learning environments. This research also serves as a foundation for policymakers, NGOs and human rights organizations to implement sustainable educational recovery programs to preserve Palestinian identity, cultural heritage and long-term development amidst ongoing challenges.

The social implications of this paper are profound, as it highlights the erosion of Gaza’s educational foundations and its broader effects on Palestinian society. The systematic destruction of schools and universities disrupts education and impacts community resilience, cultural preservation and intergenerational knowledge transfer. This “Educide” undermines social cohesion by depriving young Palestinians of safe learning environments, vital support networks and prospects for socioeconomic stability. The study emphasizes the need for global support to restore these educational spaces, ensuring that education can continue to foster community strength, identity and hope within Gaza’s society amid conflict.

This paper is original in its focus on the concept of “Educide” in Gaza, a term describing the systematic targeting and destruction of educational infrastructure as a means of cultural and societal erasure. By framing the deliberate dismantling of Gaza’s education sector within a genocidal context, the paper offers a novel perspective on the intersection of conflict, education and cultural preservation. It contributes uniquely to academic and policy discourse by combining documented evidence with a call for international accountability, emphasizing the critical role of education as both a human right and a foundation for resilient societies in conflict zones.

This article delves into the antecedents of business performance. The main aim of this study is to analyze the effect of knowledge transformation on business performance in firms in the tourism industry and how cognitive and structural social capital heterogeneously moderate this relationship.

The empirical study was conducted on a sample of 300 firms from the tourism industry in Arequipa-Perú. The analysis was performed by means of partial least squares structural equation modeling, using the Smart PLS software.

Our findings show that knowledge transformation is key factor for increasing business performance. The results also highlight the significance of interorganizational relationships in this effect and the importance of analyzing each dimension of social capital separately. Thus, it is observed that cognitive social capital enhances the relationship between knowledge transformation and business performance, while (Sari and Indriani, 2023) structural social capital hinders it.

The findings assist practitioners in developing a shared culture, values and goals with their contacts to improve business performance. Furthermore, firms should establish bridging ties with external agents to avoid be stuck in excessively dense networks. Relationships with institutions can act as a bridging agent.

This paper analyses the unresolved question of how knowledge transformation affects the business performance of companies in the tourism sector as well as how different dimensions of social capital influence in this relationship. Addressing these two critical, but as yet unresolved questions, this study draws on absorptive capacity and social capital theories as an overarching framework to present a conceptual model that integrates both theories in order to analyze the effect of knowledge transformation on business performance in tourism firms and the role of structural and cognitive capital on this relationship.

Little is known about how followers can influence leaders through affect display. This paper explores the relationship between follower affect and leader support through the mediating processes of leader social mindfulness and leader affect.

This paper is based on two studies (Pakistan and New Zealand) and employs a multisource time-lagged design. Multilevel analysis was conducted using the MLwiN program to test hypotheses.

Follower positive affect has a beneficial impact on leader support behavior, and negative affect has a detrimental effect. Leader affect and social mindfulness partially mediate these direct relationships.

Leaders should acknowledge that followers, too, can influence them via affect display. Organizations need to train leaders to boost their emotional intelligence.

This research provides additional evidence on follower-leader influences. It adds to leadership literature by providing a novel understanding of the underlying mechanisms of how follower affect can shape leader factors.

Stemming from family and business governance arguments, this paper contends that informal family meetings are the baseline “informal governance mechanism” that shapes family-centered non-economic goals. However, it is foreseen that informal family meetings are most effective when family businesses implement formal family governance practices.

Hypotheses are tested on a sample of 490 family firms using robust ordinary least square estimations.

The main findings suggest that informal family meetings are positively associated with family-centered non-economic goals and this relationship is fully mediated by the presence of formal family governance practices.

The use of new system theory for developing the hypotheses allows the study to contribute with a more comprehensive understanding of the social systems in family firms, and how interactions between the family logic and the business logic relate.

According to recent studies, young people are most inclined to waste food, and an important category is represented by students. Unlike other young people, they possess several characteristics that influence their food waste behaviour. For these reasons, this study aims to identify the elements that influence students’ behaviour towards food waste in Italy to provide insights on how to reduce food waste among young consumers.

In this exploratory research, a Web survey involving 1,066 Italian students was used, and, after a factor analysis, a hierarchical multiple linear regression model was applied.

The findings showed that, at a young age, the food thrown away and the reasons are positively associated with food waste, while the family size and the actions that students adopt to prevent food waste are negatively associated with it.

Recognizing that students are the people who will shape the food waste scenario of the future, it is important to implement educational paths about it and to raise consumer awareness. The findings might provide interesting insights on how to develop educational campaigns for specific target groups, such as students. In fact, the results underline that local institutions and retailers should be involved in educational campaigns aimed at both addressing the motivations behind food waste and improving the actions people take to prevent it.

The paper revisits the issue using a relatively large sample of Italian students (youths aged 16–18 years). The results provide valuable insights on how to approach hypothetical Italian students in view of the potential development of new strategies for reducing food waste.

The purpose of this study is to review the overall trends in diversity, equity and inclusion (DEI) research in the management field.

We performed a scoping review to comprehensively understand how DEI research has been conducted and to inform future research and practices in the management field. We reviewed 725 articles published from 1976 to 2022 in SSCI-indexed management journals. We examined publication profiles (number of articles and research focus), publication tendency (journals and years), chronological publication trends, work environments (traditional vs remote/virtual work settings) and dimensions of DEI, including age, gender, race and culture.

We identified six common DEI research themes: (1) DEI management and practice, (2) perspectives on DEI, (3) team/group diversity, (4) DEI conceptualization, (5) leadership for DEI and (6) DEI climate. Finally, discussion, implications and recommendations for future research are presented.

Our research provides a comprehensive outline of the DEI research and suggests future directions to contribute to and advance knowledge on DEI in the management field.

This study addresses the intersection of team gender composition, social entrepreneurship and new venture performance, aiming to understand the unique dynamics shaping these areas. The authors discuss why female and diverse founding teams often gravitate toward social ventures and explore the relevance of this phenomenon. By investigating the impact on new venture performance, this study examines the effect of team diversity in the context of social entrepreneurship.

The study is based on a survey among new ventures in Austria. Data from 326 new ventures were analyzed using linear and logistic regression analysis. Drawing on gender role theory, the effect of diverse and female founding teams on the amount of acquired external capital was tested, emphasizing how social goals may serve as a signaling mechanism to investors.

In line with gender role theory, the study confirms that female and diverse founding teams are more inclined to establish social ventures. While the authors find empirical support for this assertion, there was no evidence found for a second assertion by the gender role theory stating that social entrepreneurship can specifically reduce gender bias with respect to external equity funding of new ventures. Contrary to expectations, the tendency of female and diverse founding teams to prioritize social goals hinders their ability to secure external equity. Furthermore, this research indicates that gender-diverse and all-female teams achieve lower levels of employment growth compared to all-male teams. These results provide insights into the relationship between team composition and venture performance.

Adding to gender role literature, this research expands the current understanding of how team gender diversity and social entrepreneurship affect venture performance. The study indicates a high prevalence of social entrepreneurship among gender-diverse teams and highlights specific challenges faced by female and gender-diverse founding teams. The findings underpin the need for a deeper understanding of the challenges faced by female and gender-diverse teams in the entrepreneurship area. By addressing these dynamics, the study offers valuable insights and recommendations for policymakers, investors and entrepreneurs, laying a foundation for future research into promoting gender equality and fostering inclusive entrepreneurship ecosystems.

This paper examines the ability of those governmental reforms adopted in response to the COVID-19 outbreak to affect earnings management (EM).

The paper focuses on the Italian decision to suspend the recapitalization obligation to guarantee the respect of the going concern’s assumption. By analysing a sample of unlisted entities, this analysis uses different techniques to detect EM before and after the suspension of that obligation.

The results suggest that EM decreased after the decision to suspend recapitalization obligations.

Accounting quality depends on not only accounting standards but also management practices in response to those government measures instituted during the COVID-19 outbreak.

The results are a novelty in the literature. In terms of the institutional theory, they provide evidence of EM decrease, thereby validating the assumption that regulation can enable and empower social actors – particularly their actions – despite the visions of repression and constraint conjured by that concept. Isomorphism theory supports the thesis and results that indicate that EM decreases not only in emerging markets, where corporate governance mechanisms are less able to obstruct EM, but also in the developed countries. Thus, insightful and novel conceptualizations can still be achieved by using institutional theory. Yet the findings also extend agency theory assumptions and demonstrate that also the issuance of less severe regulation can reduce agency costs and, in turn, also EM.

Firms regularly have to handle business-related market changes on the market, such as new market entrants, increased competition, changing prices and changing demand. However, firms active on a market subject to political interventions, resulting in changes of the market, also have to handle different support systems with subsidies, taxes, regulations, etc. As these interventions affect both firms and customers, it is important for firms to adapt to them, but if they continue to change, firms also need to adapt to changing conditions. The purpose of the paper is to study how firms handle continuous market changes and shifting governmental interventions through market–political ambidexterity.

Based on a qualitative approach, 13 in-depth interviews focusing on how firms handle market changes and political interventions over time were conducted during two time periods. The data was coded in several steps, using systematic combining.

The empirical results reveal that firm size is crucial in developing market–political ambidexterity; small firms lack the resources needed to handle all changes in an ambidextrous way. Changes on the market require firms to be active, whereas changes of the market, e.g. interventions, require internal stability in the firms. Changes on the market are easier to handle, wherefore there seems to be a need for firms to develop political exploration and exploitation activities related to market–political ambidexterity.

This study contributes to industrial marketing by increasing our understanding of how SMEs handle the simultaneous but sometimes contradicting demands from market changes and political interventions by developing market–political ambidexterity.

Healthcare is a service industry where fulfilling the needs of patients (customers) is challenging. Various factors, including cost, system complexity, staffing behaviours and technological advances, play vital roles. Drawing upon social exchange theory, this study seeks to determine how paternalistic leadership (authoritarianism, benevolence and morality) influences employee service innovative behaviour and counterproductive work behaviour via perceived supervisor support in the healthcare sector. Additionally, the study investigates the role of the public service motivation of individuals as a moderating factor in this relationship.

A pilot study and a main study were conducted to test the hypotheses. We collected data from healthcare professionals in Pakistan’s large public, private and semi-government hospitals. We applied bootstrapping with 5,000 replications and structural equation modelling to analyse the data.

Results indicate that authoritarianism was negatively associated with service innovative behaviour, whereas benevolent and moral behaviours were positively associated with service innovative behaviour via perceived supervisor support (mediation). Our findings shed light on the moderating role of public service motivation.

This empirical quantitative study has several theoretical and practical implications. Findings of our study provide evidence that a paternalistic leadership style can influence both positive (service innovative behaviour) and negative (counterproductive working behaviour) working behaviours simultaneously via perceived supervisor support at an individual level in the service (healthcare) industry. This study also highlights the moderating role of public service motivation as an individual motivation factor.

In the current education context, quality management has increasingly become a key element and more educational organizations are deciding to implement a Quality Management System. Because there are so few studies on the impact that implementation has on educational institutions, the main objective of this paper is to profile educational centers on the basis of their implementation of ISO 9001 quality standards.

Specifically, this was done by taking a sample of 83 educational centers from four regions of Spain (Comunidad de Madrid, Castilla y León, Andalucía and the Comunidad Valenciana) and analyzing assessments made by teachers and members of the center Management Teams (2,132 subjects in total). The first step was to carry out a number of descriptive and differential studies globally, analyzing 8 broad dimensions: Communication System, Management, Support and Recognition, Learning Process, Quality, Climate, Satisfaction, and External Relations. A cluster analysis was then performed to identify center profiles in terms of the degree of impact from their having implemented ISO 9001 standards.

The results show that the impact of is greater in educational centers in Comunidad Valenciana and Andalucía with 9–11 years of implementation, with internal financial aid or funding, and at charter centers.

The cluster analysis reveals three clearly differentiated profiles (with high, medium, and low degrees of impact) in the different dimensions evaluated in the study.

European countries are experiencing a phenomenon known as “double aging,” which is placing long-term care regimes under considerable strain. The majority of long-term care is provided by relatives, and this informal care is vital for the functioning of care regimes. Most of this informal long-term care (iLTC) is provided by women. The consequences of the unequal distribution of care within society are a crucial, yet poorly addressed aspect of social policy research. We address this research gap and provide insights into the socio-economic impacts of the unequal gender distribution of iLTC.

For the review, systematic database searches were performed in PubMed and EBSCO CINAHL, using the SPIDER methodology. A total of 7,385 abstracts were screened, whereof 11 studies were included. A critical appraisal tool, the PRISMA checklist and a qualitative synthesis were applied.

Three analytical themes were identified: (1) Social Experiences and Norms, (2) Informal Caregivers’ Labour Market Participation and (3) Economic Costs of iLTC. The results showed that women and men are impacted differently: Women are quantitatively discriminated, while caregiving men are likely to face qualitative discrimination within their tasks due to role expectations and gender norms.

Novel insights emerge from embedding fragmented empirical findings into a holistic societal perspective, opening possibilities for addressing (adverse) outcomes together on a policy level. The findings are of interest for policy makers developing measures to ensure sufficient care supply whilst taking action against gender inequality.

Designed as an educational hub for sustainability, the Irish ecovillage of Cloughjordan is dealing with a significant challenge: creating stronger synergies between its educators to maximize its impact on the mainstream. Based on the empirical findings of a study conducted in this community, this paper aims to identify the principal informational and organisational factors that might encourage the development of such synergies.

Coherently with practice-related and ethnographic methodological principles, data were primarily collected through participant observation and semi-structured, open-ended interviews.

The lack of collaboration and information sharing between educational practices is relatable to different understandings and meanings about education for sustainability that are amplified by some power asymmetries.

The analysis of the community’s educational practices may have been limited by the many interruptions brought by the recent pandemic.

This is the very first study to explore the educational activities of the ecovillage of Cloughjordan, and one of the first ones to combine the notions of “information in social practice” and “communities of practice” to explore a real-life project.

The aim of the research reported here was to determine how Lithuanian citizens engaged in information-seeking behaviour in response to the stress caused by the Russian invasion of Ukraine.

An interview survey was designed, using a semi-structured interview schedule. A convenience sample of 21 participants was obtained and the interviews lasted between 20 and 70 min. The schedule design was guided by the transactional theory of stress and coping and employed the Perceived Stress Scale.

A majority of participants experienced moderate to high levels of stress associated with the war in Ukraine. Information seeking and discussing information found with family members and friends played a significant role in helping to moderate stress. Most of the participants understood more than one language and, consequently, were able to compare local information sources with international sources. Only five participants were active users of social media, the rest were critical of these sources. All participants valued those sources they believed to be reliable and truthful.

The small convenience sample of educated urban participants limits generalizability but provides indicative findings for future investigations into information behaviour during prolonged international conflicts.

The study highlights the importance of media literacy in managing psychological stress during geopolitical tensions, demonstrating how strategic information seeking and social support can serve as effective coping mechanisms.

The research reveals psychological impacts of war beyond direct conflict zones, illustrating how communities develop collective emotional resilience through informed, critically engaged information practices.

The study provides unique insights by examining war-related stress in a neighbouring country not directly experiencing conflict, applying stress-coping theory to understand intricate information-seeking behaviours during a geopolitical crisis.

This study aims to explore which relational factors are crucial for accelerator-based start-ups to achieve high financial performance and whether innovation levels influence this relationship. Utilizing fsQCA and drawing from the resource-based view (RBV), we analyze 128 start-ups in a Spanish accelerator, split by innovativeness, to understand the impact of relational and human capital factors on performance.

The study uses fuzzy-set qualitative comparative analysis (fsQCA) to investigate conditions leading to high financial performance among 128 start-ups in a Spanish accelerator, divided by innovativeness. Four key factors are analyzed: social capital, social competence, resource mobilization and entrepreneurial ecosystem support. fsQCA examines complex relationships between these factors and financial performance.

Relational and human capital factors significantly impact start-up financial performance, varying with innovativeness. Highly innovative start-ups benefit from social competence and networked support, while less innovative but profitable start-ups rely on resource mobilization skills. The study highlights the contingent value of these factors, showing that unique configurations drive financial success.

The paper enhances the RBV in entrepreneurial contexts by highlighting the critical role of relational resources and their configurations. It suggests social competence and networked support are crucial for highly innovative start-ups, while resource mobilization is key for less innovative ones. These findings encourage nuanced theorizing of start-up success strategies, considering varying innovativeness levels and their impact on performance.

This study enhances understanding of the relationship between relational factors and financial performance in accelerator-based start-ups, considering innovation levels. It provides insights into how different configurations of social capital, competence, resource mobilization and ecosystem support lead to success. It underscores the importance of considering the contingent value of relational factors for start-up growth.

The purpose of this study is to explore the integration of risk management and circular economy (CE) principles within the healthcare sector to promote sustainability and resilience. Specifically, the study aims to demonstrate how risk management can support the transition to a circular economy in healthcare supply chains. By integrating risk management practices with CE principles, healthcare organizations can identify potential risks and opportunities associated with circular initiatives.

This study adopts a qualitative research approach, using a case study methodology with semi-structured interviews conducted at primary care facilities to understand the application of CE principles in practice. The study uses fuzzy logic methods to assess and mitigate risks associated with strategies promoting CE principles. Additionally, key performance indicators are identified to evaluate the effectiveness and enhance the resilience of these strategies within healthcare supply chains.

The study highlights the critical role of robust risk management strategies in facilitating the transition to a circular economy within healthcare organizations. Primary care facilities, which are critical to frontline healthcare delivery, are particularly vulnerable to product shortages due to supply risks. This study focuses on critical protective equipment, specifically latex gloves and assesses operational risks, including supply, demand and environmental risks, using a fuzzy logic-based model. Import delays were found to be a moderate risk, typically occurring once a year. The research highlights critical KPIs for a successful CE transition within healthcare supply chains, such as on-time delivery and service quality, which are directly related to the risk of supply chain disruption. In addition, the study highlights the significant impact of other CE strategies on healthcare supply chains, including localized production and manufacturing, innovation in product development, reverse logistics, closed-loop supply chains and the adoption of lean principles.

This study provides valuable insights for healthcare organizations to optimize resource efficiency, reduce waste and promote circularity in their operations. By implementing the proposed solutions and focusing on the identified KPIs, organizations can develop strategies to achieve sustainability goals and enhance resilience in healthcare supply chains.

This study contributes to the literature by demonstrating the application of risk management in facilitating the transition to a circular economy in the healthcare sector. The use of fuzzy logic methodology offers a novel approach to assessing and mitigating risks associated with critical product failures in supply chain activities. The study’s findings provide practical guidance for healthcare organizations seeking to integrate circular economy principles and improve sustainability performance.

This study aims to test the validity of the Rajan theory in South Africa and other selected emerging markets (Chile, Peru and Brazil) during the period 1975–2019.

In this study, the researchers used time-series data to estimate a Bayesian Vector Autoregression (BVAR) model with hierarchical priors. The BVAR technique has the advantage of being able to accommodate a wide cross-section of variables without running out of degrees of freedom. It is also able to deal with dense parameterization by imposing structure on model coefficients via prior information and optimal choice of the degree of formativeness.

The results for all countries except Peru confirmed the Rajan hypotheses, indicating that inequality contributes to high indebtedness, resulting in financial fragility. However, for Peru, this study finds it contradicts the theory. This study controlled for monetary policy shock and found the results differing country-specific.

The findings suggest that an escalating level of inequality leads to financial fragility, which implies that policymakers ought to be cautious of excessive inequality when endeavouring to contain the risk of financial fragility, by implementing sound structural reform policies that aim to attract investments consistent with job creation, development and growth in these countries. Policymakers should also be cautious when implementing policy tools (redistributive policies, a sound monetary policy), as they seem to increase the risk of excessive credit growth and financial fragility, and they need to treat income inequality as an important factor relevant to macroeconomic aggregates and financial fragility.

This study aims to investigate the relationship of corporate social responsibility (CSR) dimensions on the financial and nonfinancial performance of Finnish small and medium-sized enterprises (SMEs) amidst crises.

Survey data was collected from 204 SME owner-managers in Finland during the COVID-19 pandemic using a purposive sampling technique, focusing on SMEs in South Ostrobothnia representing Finnish SMEs. The study tests the direct and indirect effects of CSR dimensions on both financial and nonfinancial performance during challenging times using linear regression analysis and path analysis with SEM.

The analysis reveals that CSR systems thinking competence positively affects financial performance but does not significantly impact nonfinancial performance. On the other hand, community social responsibility and socially responsible human resource management positively influence nonfinancial performance and have an indirect effect on financial performance.

This research underscores the beneficial performance outcomes of SME engagement in CSR during challenging times, emphasizing the enduring value of investing in employees. It highlights that despite industry performance affecting financial outcomes, CSR systems thinking competence contributes to financial performance and community social responsibility and socially responsible human resource management maintain a positive association with nonfinancial performance. Furthermore, this study enriches the existing literature on the CSR-SME performance relationship by exploring its effects within the unique context of a Nordic welfare society facing a crisis.

Drawing on panarchy theory and adaptive cycles, this study aims to investigate the role of reorganisation capabilities on firms’ supply chain resilience. The conceptual model underpinned by panarchy theory is tested in the agrifood supply chains disrupted by a geopolitical crisis and faced with material shortage. The study considers circularity as a core reorganisational capability and measures its interplay with two other capabilities: new product development and resource reconfiguration capabilities to achieve supply chain resilience.

A quantitative research design is followed to test the relationships between circularity capabilities, resource reconfiguration capabilities, new product development capabilities and supply chain resilience. A cross-sectional survey is applied to a sample drawn from food manufacturers who are dependent on wheat and sunflower oil as raw material and who are faced with material shortages in the aftermath of a geopolitical crisis. Measurement models and hypotheses are tested with the partial least squared structural equation modelling (PLS-SEM) based on 324 responses.

The results show that new product development and resource reconfiguration capabilities fully mediate the relationship between circularity capabilities and supply chain resilience. In other words, the food producers achieved supply chain resilience in response to agrifood supply chain disruption when they mobilised circularity capabilities in combination with new product development and resource reconfiguration capabilities.

The findings suggest that producers in the agrifood industry and even those in other industries need to develop circularity capabilities in combination with new product development and resource reconfiguration capabilities to tackle supply chain disruptions. In a world that is challenged by geopolitical and climate-related crises, this means leveraging 3R practices as well as resource substitution and reconfiguration in new product development processes.

The study explores the release and reorganisation phases of adaptive cycles in a panarchy by analysing the interplay between different capabilities for building supply chain resilience in response to disruptions challenging supply chains from higher levels of the panarchy. The results extend the theoretical debate between circularity and supply chain resilience to an empirical setting and suggest the introduction of new variables to this relationship.