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This study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy and MCS fresult in better performance?

This study draws on the business strategy and MCS type literature to identify business strategies and MCS types. A scoring method was used to identify business strategy types and cluster analysis to identify MCS types from a sample of 80 firms and 621 firm-years of data. Analysis of variance was used analyse the differences.

Four types of MCS were identified and were labelled clan, adhocracy, market and hierarchy. The sample was split into defender, analyser, prospector and reactor strategies. The results showed defender strategies performed better with hierarchy or market type MCSs while prospector strategies performed better with clan or adhocracy MCS types. Analysers performed acceptably with all MCS types.

The results of this study suggest that organisations should align their business strategy with a certain MCS type to achieve good performance. Also, alignment of top management and business strategy is supported as the top management properties differ between the MCS types.

This research contributes to the management control and strategy literature by demonstrating how the alignment between organisation business strategy and organisation-level MCS type determines organisational performance. The results suggest that differing business strategies yield better performance when aligned with the appropriate management controls represented by an MCS type.

This study explored the motives, relationship dynamics and outcomes of male executives in mentoring Black African women within the context of South Africa. The authors investigated the experiences of White, Black African, coloured, and Indian male mentors conducting cross-gender and cross-race mentoring in South Africa.

A qualitative study was conducted with 21 male executives within South Africa's male-dominated financial services industry. Data were collected via semi-structured, one-on-one virtual video interviews. The study endeavoured to deeper understand the mentors' experiences during their interactions with the intersecting marginalised identities of Black African women as protégés.

The authors found that the mentoring relationship is central to mentoring Black African women. This relationship is often influenced by the mentors' parental approach to mentoring, with resultant negative consequences, including the protégé not taking accountability for driving the relationship. Mentors' stereotypical expectations of women as homemakers and carers also influenced mentoring experiences. Mentors' motives included growing next generation leaders, which led to mentors' job satisfaction.

This study contributes an account of male executives' motivations for mentoring Black African women, the relationship dynamics as well as negative mentoring experiences, and the mentoring outcomes for protégés and mentors. Intersectionality theory was used to highlight the mentors' lack of insight into the intersecting marginalised identities of Black African women in the unique South African context, where inequalities in terms of class, race, and gender are amplified.

Supervisory employees in the hotel industry experience high levels of emotional exhaustion. The current study aims to examine the impact of perceived manager support, perceived control over time and negative emotions at others on hotel supervisors' emotional exhaustion. It further investigates the mediating role of perceived control over time and negative emotions at others on the relationship between perceived manager support and hotel supervisors' emotional exhaustion.

Paper questionnaires were distributed at a hotel supervisor training seminar. A total of 155 usable responses were collected from hotel supervisors. Confirmatory factor analysis and structural equation modeling were used for hypotheses testing.

Results showed that perceived manager support and perceived control over time both were negatively associated with hotel supervisors' emotional exhaustion. Negative emotions at others were positively related to hotel supervisors' emotional exhaustion. Both perceived control over time and negative emotions at others were found to mediate the relationship between perceived manager support and hotel supervisors' emotional exhaustion.

The study applied the job demand–resources model and the affective event theory to examine hotel supervisors' emotional exhaustion. The mediating role of perceived control over time and negative emotions at others added to the current knowledge of factors that are associated with hotel supervisory employees' emotional exhaustion.

Climate change poses risks to society and the demand for carbon literacy within small and medium-sized enterprises is increasing. Skills and knowledge are required for organizational greenhouse gas accounting and science-based decisions to help businesses reduce transitional risks. At the University of Copenhagen and the University of Northern British Columbia, two carbon management courses have been developed to respond to this growing need. Using an action-based co-learning model, students and business are paired to quantify and report emissions and develop climate plans and communication strategies.

This paper draws on surveys of businesses that have partnered with the co-learning model, designed to provide insight on carbon reductions and the impacts of co-learning. Data collected from 12 respondents in Denmark and 19 respondents in Canada allow for cross-institutional and international comparison in a Global North context.

Results show that while co-learning for carbon literacy is welcomed, companies identify limitations: time and resources; solution feasibility; governance and reporting structures; and communication methods. Findings reveal a need for extension, both forwards and backwards in time, indicating that the collaborations need to be lengthened and/or intensified. Balancing academic requirements detracts from usability for businesses, and while municipal and national policy and emission targets help generate a general societal understanding of the issue, there is no concrete guidance on how businesses can implement operational changes based on inventory results.

The research brings new knowledge to the field of transitional climate risks and does so with a focus on both small businesses and universities as important co-learning actors in low-carbon transitions. The comparison across geographies and institutions contributes an international solution perspective to climate change mitigation and adaptation strategies.

This article describes financial professionals' perceptions of their clients' financial behaviors and the explanatory factors underlying these behaviors.

In this qualitative research, the authors seek to understand financial professionals' experiences in relation to how their clients manage their own finances. The authors conduct and analyze 26 semi-structured interviews with financial professionals from several industries within the financial sector in Canada.

The professionals in this study noted that despite their clients' financial knowledge, several other factors can explain these individuals' financial behaviors. They include psychological factors (such as financial bias, the need for instant gratification, and the lack of awareness regarding the long-term effects of certain types of financial behaviors), financial habits (such as lifestyle, financial planning and lack of discipline) and the financial system's flexibility with respect to debt financing and repayment. These perceptions are categorized according to whether they are related to debt financing or repayment, savings or investments.

By using a qualitative methodology that relies on the perceptions of financial professionals, this study aims to better understand the financial behaviors of individuals and households, and these behaviors' underlying factors. This study's findings could be useful to various stakeholders interested, in one way or another, in financial literacy, such as organizations aiming to strengthen and promote financial literacy, educators, researchers, regulatory bodies of financial institutions and financial advisers.

Going beyond the traditional approach of formal and informal institutions as antecedents of entrepreneurship (directly) and development (indirectly), this paper seeks to explore knowledge institutions as a necessary input for entrepreneurship and the development of societies.

Institutional economics lenses are utilized to observe other factors (e.g. the number of R&D staff and researchers from the public sector) that involve laws and socialization processes, which at the same time create knowledge useful for entrepreneurs and society. These ideas are tested through a sample of 281 observations from 17 autonomous communities and two autonomous cities in Spain. The information coming from the Global Entrepreneurship Monitor (GEM), Ministry of Economics, Industry, and Competitiveness, and INE (Instituto Nacional de Estadística), was analyzed through 3SLS, which is useful for a simultaneous equation strategy.

Knowledge institutions such as the number of R&D staff and researchers from the public sector are found positively associated with entrepreneurship, which is a factor directly and positively linked to economic development across Spanish regions.

The findings help the operationalization of other institutions considered in institutional economics theory and its application to entrepreneurship research. Moreover, the results bring new insights into the knowledge spillover theory of entrepreneurship in the public sector, in which the institutional analysis is implicit.

This study addresses a gap in the literature by examining the marketing strategies adopted by wineries in the context of wine tourism. This study aims to identify marketing strategic orientations and highlight their significance in the context of wine tourism.

The research uses a comparative case study approach, focusing on two wine regions, Roussillon (France) and Empordà (Spain). It involves the analysis of 99 active winery websites to identify marketing orientations. Descriptive statistics, cluster analysis and ANOVA tests were used to achieve this.

The study reveals four distinct wine tourism strategic orientations adopted by wineries in these regions. It emphasizes the importance of external ties, varying levels of competitiveness, website performance and geographical differences as key findings. The results show that wineries with a clear diversification strategy benefit from a higher level of competitiveness.

This research contributes to the academic literature by identifying different marketing strategies within wine tourism, highlighting their importance and providing a comprehensive analysis of key areas, thus adding original insights to the existing body of literature.

The purpose of this paper is to provide an alternative framework that will assist in understanding the adoption of digital food shopping. The coronavirus disease 2019 (COVID-19) pandemic has exacerbated the demand for digital shopping, but the adoption of digital shopping for food has not accelerated as fast as in other product categories. This study considered the role of socio-cultural factors to understand the reason for slow adoption of digital technology to access food. A cultural framework that can be used to investigate socio-cultural factors in this context was lacking, however, this paper provides a discussion of social and cultural factors and developed measurement scales to assist in understanding cultural change acceptance in consumers' adoption of digital technology to purchase food.

Using Hayes' process analysis, this paper investigated how cultural acceptance – mediated by consumer affection and appeal and measuring the moderated effects of digital trust (DT) – determined the eventual impact on consumer intention to adopt digital food retailing. This paper also considered moderated mediation with parallel mediations (consumer affection and appeal, digital convenience (DC) and consumer digital readiness) interacting with DT and consumer learning.

The authors found that cultural acceptance of digital technology (CADT) is an antecedent to the adoption of digital shopping for food, but this is also mediated by consumers' appeal and affection for digital technology and consumers' digital readiness.

This study also indicates that DT influences consumer appeal and affection (CAA), especially amongst female consumers.

The paper represents an empirical investigation of a new conceptual framework that considers socio-cultural factors to understand consumers' use of digital technology in food shopping which has been an existing knowledge gap in current literature.