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Self-determination theory (SDT), offers a theoretical framework for enhancing employee motivation and stimulating positive outcomes such as commitment, well-being and engagement, in organizations. This paper aims to investigate the application of SDT among leaders and delineate practical managerial approaches for supporting basic psychological needs in the workplace.

Participants were 51 leaders who had personally applied SDT with their own followers. Data were collected via free-listing method and analysed to extrapolate examples of SDT-application that are both practically salient and aligned to theoretic tenets of SDT.

The findings reveal how SDT is operationalized by leaders to support basic psychological needs for autonomy, competence and relatedness in the workplace. The SDT-informed management strategies are discussed in relation to the literature and alongside case scenarios to illustrate approaches for integrating elements of SDT into day-to-day management activities.

Despite extensive literature support for SDT, very little empirical attention has been paid to examining how the theory is applied, interpreted and/or used by practitioners in real world settings. This research is the first to draw on the lived-experience of practitioners who have applied SDT, contributes previously unexplored strategies for supporting workers’ basic psychological needs and responds to calls for SDT research to identify a broader range of managerial behaviours that support employee motivation.

Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has traditionally been underexploited. In this conceptual paper, this study aims to advance the theoretical understanding of lean by exploring the complementarity of lean thinking and action learning leading to a proposed integrated theory of these two research streams. Target audience is the operations management research community.

By deliberately adopting a process of theorising, this paper explores, reflects upon and combines individual experiences of researching, teaching and engaging in lean and action learning as operations management scholars.

Having taken a gemba walk through the literature and practices of lean and action learning, this study views and notices a systematic and complementary relationship between the two domains. The overlapping theoretical and practical complementarities of lean and action learning suggest that these two research streams are ripe for synthesis into an integrated theory. This finding provides an opportunity to (1) progress towards an integrative design of interventions leading to more sustainable lean system adoptions and (2) add new depth to our theoretical explanation of the success and failures of lean system adoptions.

This paper contributes an original integrated theory perspective on lean and action learning.

Because systemically important banks' takeovers in the US were expected to contain the 2008 global financial crisis (GFC) but were found to have imposed large cost on shareholders, this paper examines the effectiveness of these acquisitions during the GFC and investigates what went wrong with the market for corporate control of large banks.

This paper presents a model of the disciplinary takeover based on the efficient market hypothesis which provides appropriate measures for it to examine the financial performance of acquiring banks after takeover.

The results indicate that the takeover market for large banks was ineffective in two aspects: the market did not distinguish strong banks from weak banks before the crisis and acquirers performed worse after takeover. Such ineffectiveness reflects the fundamental deficiencies of large bank takeovers arising from some key distinguishing characteristics of large banks.

The sample size of systemically important banks' takeovers is small so large-sample standard statistical inferences cannot be used.

The deficiencies of large bank takeovers need to be rectified in order to aid in resolving future crises.

This paper provides rare and detailed insight based on case studies of large US bank takeovers during the GFC.

The purpose of this paper is to explore the experience of a cohort of staff who transferred from a medium-sized Irish pharmaceutical company to a US multinational, while remaining in the same building as their original employers and colleagues. It highlights the role of acknowledging loss when facilitating employee transition and the co-development of a communication and integration strategy in transitioning to a new organisation.

An exploratory qualitative case study captures the experiences of the senior manager responsible for the business unit transition and a cohort of 32 employees who moved to the US multinational. Conversations between the senior manager (author three) and his academic peers (authors one and two) trace the experience of this team as they transitioned to the new organisation.

Insights are offered through the transition journey – from the unofficial partial-acquisition offer through to the due diligence period and onto the subsequent implementation of the communication and integration strategy. Findings exhibit a co-developed a communication and integration strategy, revealing a largely successful initial integration of the team into the new organisation.

The paper offers a first-hand account of the steps taken in a successful employee transition to a new organisation following a partial acquisition. It describes how acknowledging loss is a valuable first step in the transition process, enabled by the design and adoption of a co-created communication and integration strategy.

Investigate the effects on audiences of musical events based on the digital simulation of artists who have already passed away, utilizing comments on YouTube recordings of these events.

Comparative analysis of the two most viewed videos of events featuring the singers Michael Jackson and 2Pac, with a combined total of 150,000,000 views and 100,000 comments, employing a quantitative and qualitative linguistic analysis of the most frequent words in the comments.

The Michael Jackson event elicits ambiguous reactions from audiences who appreciate the opportunity to see an artist who has already passed away but simultaneously express unease due to the fact that the artist is deceased. The comparison with the 2Pac event, which is received more positively, suggests that the technological quality of the simulation is a determining factor in making the experience of the event positive or negative. This implies that technology serves to make the event more lifelike.

This is the first systematic study of audiences of digital post-mortem musical events based on YouTube comments. It claims that the simulation of the artist is not merely a reproduction of the artist as they were alive, but a different type of event that can evoke equally strong emotions because it challenges the barrier of death.

Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.

A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.

The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.

The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.

This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.

There is more to primary care than solely medical and nursing services. Models of Child Health Appraised (MOCHA) explored the role of the professions of pharmacy, dental health and social care as examples of affiliate contributors to primary care in providing health advice and treatment to children and young people. Pharmacies are much used, but their value as a resource for children seems to be insufficiently recognised in most European Union (EU) and European Economic Area (EEA) countries. Advice from a pharmacist is invaluable, particularly because many medicines for children are only available off-label, or not available in the correct dose, access to a pharmacist for simple queries around certain health issues is often easier and quicker than access to a primary care physician or nursing service. Preventive dentistry is available throughout the EU and EEA, but there are few targeted incentives to ensure all children receive the service, and accessibility to dental treatment is variable, particularly for disabled children or those with specific health needs. Social care services are an essential part of health care for many extremely vulnerable children, for example those with complex care needs. Mapping social care services and the interaction with health services is challenging due to their fragmented provision and the variability of access across the EU and EEA. A lack of coherent structure of the health and social care interface requires parents or other family members to navigate complex systems with little assistance. The needs of pharmacy, dentistry and social care are varied and interwoven with needs from each other and from the healthcare system. Yet, because this inter-connectivity is not sufficiently recognised in the EU and EEA countries, there is a need for improvement of coordination and with the need for these services to focus more fully on children and young people.