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The current management literature suggests that when employees engage in wrongdoing, managers typically respond with punishment. The emerging moral repair literature suggests an alternative to punishment: a reparative response that focuses on repairing harm and restoring damaged relationships. However, little is currently known about restorative managerial responses, including why managers respond to employee wrongdoing in a reparative versus punitive manner. The purpose of this paper is to examine a variety of cognitive and emotional influences on this managerial decision.

This study used a scenario-based survey methodology. The authors gathered data from 894 managers in sales and financial services contexts to test a set of hypotheses regarding individual-level influences on managers’ punitive versus restorative responses.

This study found that managers’ restorative justice orientation, retributive justice orientation, social considerations (e.g. when employees are relatively interdependent versus independent), instrumental considerations (e.g. when the offender is highly valuable to the organization) and feelings of anger influenced their reparative versus punitive responses.

Data are cross-sectional, so causality inferences should be approached with caution. Another potential limitation is common method bias due to single-source and single-wave data.

The findings of this study show that managers often opt for a restorative response to workplace transgressions, and this study surfaces a variety of reasons why managers choose a restorative response instead of a punitive response.

This study focuses on social order and expectations within the workplace. This is important to victims, offenders, observers, managers and other stakeholders. This study seeks to emphasize the importance of social factors, a shared social identity, social bonds and other relationships within this manuscript. This is an important component of organizational-focused restorative justice research.

This is the first study, to the best of the authors’ knowledge, to explicitly test individual-level influences on managers’ reparative versus punitive responses to employee wrongdoing.

Human fascination in the unidentified flying objects (UFOs) and alien paranormal phenomenon is rich in history, explored widely in popular culture and many personal beliefs exist across society. The tourism industry offers a range of places where consumers can encounter such a phenomenon. Reports continue to highlight the growth in consumers participating at UFO and alien tourism attractions and locations. Significantly, the purpose of this paper is to shine a light on the relationship between UFOs, aliens and the tourism industry.

This paper takes a pragmatic philosophical approach by embracing a multi-disciplinary analysis. This study examines a range of secondary data information, statistics, reports and research studies.

By identifying the current impotence of the UFO and alien tourism markets and the growing consumer participation in it, this paper presents a theoretical starting point in the form of a model, which maps the current landscape of the industry from supply and demand perspectives. This study should be seen as a stepping stone towards further research into the UFO and alien tourism industry and provide researchers with a theoretical platform and novel ideas through which to explore the subject.

The phenomenon includes an established eclectic mix of attractions and likewise tourist motivations for visiting are wide and diverse. However, the subject lacks academic consideration. Thus, this paper presents original research and timely discussions on the topic.

This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.

This study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.

The findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.

The study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.

Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whether the field studies have contributed to accounting research and textbooks.

The authors identified and classified 1,115 field-based accounting articles published in 14 accounting journals from 2005 to 2022 to uncover any changes. Thereafter, bibliometric analysis was conducted using data from SciVal.

The results show several significant changes. Firstly, the growth of field studies has more than trebled as nearly all journals published at least some field studies. Secondly, field research is no longer as confined to management accounting as before. It is gaining increasing traction in auditing, financial accounting and corporate social responsibility (CSR). Thirdly, while interview-based accounting research was clearly the most popular, the fastest growth was seen in mixed-methods non-management accounting research. While public sector management control case studies and content analysis of CSR were the most popular topics of interview-based studies, audits were the most popular topic in mixed-methods research. Authors based in large universities in large English-speaking countries have been most productive, followed by authors based in Europe and Asia. Based on citation analysis, the field studies have contributed to academic research substantially more than to textbooks.

An analysis of changes and trends improves the understanding of what has happened in accounting research and the development over time.

Drawing on resource orchestration theory, this paper aims to empirically investigate the relationships between digital transformation (DT), triple-A supply chain capabilities (i.e. agility, adaptability and alignment) and sustainable performance. The research focuses on the pharmaceutical industry, which best represents a business environment characterized by volatility, uncertainty, complexity and ambiguity.

Data were collected at different echelons of a globally oriented pharmaceutical supply chain, with the focal company located in the Netherlands. Empirical data were analyzed with partial least squares – structural equation modelling.

The findings reveal that DT enhances the triple-A supply chain capabilities. Nevertheless, not all three capabilities are necessary to improve overall sustainable performance. The results highlight that, among the three, only supply chain agility and adaptability significantly mediate the relationship between DT and sustainable performance.

This research supports the literature affirming that not all the triple-A supply chain capabilities equally affect sustainable performance. Moreover, it deepens the understanding of how orchestrating the triple-A capabilities at a firm level fosters overall sustainable performance, facing resource scarcity and investments in DT.

Scholars and practitioners increasingly recognize data as an important source of business opportunities, but research on the effect on small and medium-sized enterprises (SMEs) is limited. This paper empirically examines the complementary impact of SMEs' data capability and supply chain capability (SCC) and further tests the mediation effect of SCC between data capability and operational performance. The mediated effect of data capability is also moderated by competition.

This paper analyzes longitudinal data collected from 122 manufacturing SMEs in Finland. Hypotheses were tested by using structural equation modeling (SEM).

The results show that to benefit from the data capability, SMEs require a certain level of SCC to extract the value from the SMEs' data capability and support operational performance. Additionally, competition affects how SMEs benefit from data capability, as competitor turbulence moderates the complementary effect of data capability and SCC on operational performance.

This is one of the first studies examining the longitudinal effect of SMEs' data and SCC on operational performance in the current competitive environment.

Keeping happy and committed workers is an imperative goal for organisations in any field, including higher education. Institutions must, however, have a thorough understanding of the elements that influence various organisational commitment levels before they can develop human resource management guidelines and procedures that work. Hence, by using social exchange theory, this study aimed to investigate the connection between work–life balance (WLB), job satisfaction and organisational commitment among a sample of Zimbabwean higher education institutions. These factors have received relatively minimal attention in academic institutions, particularly in developing nations.

A cross-sectional survey was conducted, using convenience sampling, to examine 224 members of the teaching staff from two universities in western Zimbabwe. The collected data were analysed using partial least squares structural equation modelling.

The results revealed that WLB significantly predicted job satisfaction. Furthermore, the relationship between WLB and affective and normative commitment was found to be indirect and mediated by job satisfaction.

The results of this study suggest that WLB and job satisfaction are crucial factors for higher education institutions that aim to secure their talented faculty's affective and normative commitment. Therefore, universities should implement firm policies and practices that encourage academic staff to maintain a healthy WLB and enhance job satisfaction.

The study's main contribution is the development of a conceptual model that contributes to the ongoing scholarly discourse on how to enhance organisational commitment among academic staff in under-resourced higher education institutions, as well as the concomitant implications for human resource policies within these institutions.