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This study aims to examine the relationship between managerial ability and innovation efficiency, the mediating effect of digital transformation and the moderating effect of internal control.

This study collected A-share manufacturing listed companies in China from 2008 to 2019 and analyzed the data by means of multiple regression analysis, mediating effect test, moderating effect test and heterogeneity test. Finally, the authors conducted robustness test by remeasuring key variables and adding control variables.

The empirical results show that the higher managerial ability can improve innovation efficiency, internal control has a positive moderating effect and digital transformation plays a partial mediating effect on the relationship between managerial ability and innovation efficiency. Specially, it is found that the mediating effect of digital transformation is not significant in non-state-owned firms.

This study suggests that it is necessary to focus on the managerial ability in terms of both cultivation and supervision, to further deepen the digital transformation from the aspects of firms, government and society, especially to support the digital transformation of non-state-owned firms, and to make efforts to improve the corporate governance mechanism and internal control system, so as to better comprehensively realize the improvement of enterprise innovation efficiency.

Based on the mediating effect analysis of digital transformation and the moderating effect analysis of internal control, this study explores the role of managerial ability on innovation efficiency from a new perspective, expanding the related theoretical framework and research boundaries.

Purpose: This chapter explores the strategic role of human resource development (HRD) as a function of talent management (TM) and discusses how HRD activities can help to facilitate more creative behaviours, in the international hospitality industry.

Approach: We focus on TM and HRD research exploring how these lenses are conceptually positioned given our current knowledge on creativity. We draw on the system-based approach to creativity and reconceptualise the creativity components by levels of flexibility/plasticity and outline how such approaches can help creative practice development.

Findings: We rationalise the existing conceptual approaches to creativity and propose a simplified model considering the developmental aspects of creativity. First, we theorise the TM/HRD strategies, such as training and development via learning, as a mechanism to connect TM/HRD to creativity in the organisational setting. We inform the current literature on whether and how creative processes emerge at work and affect creative flow in the bottom-top and top-bottom directions. Second, we advance the development of creativity theory by reconceptualising the established creativity components by degrees of flexibility/plasticity. Such re-conceptualisation allows for more nuanced examinations of organisational stimuli (i.e. training and development) on developmental conceptions of creativity.

Originality: This is the first piece of work that has investigated the fit between TM/HRD and creativity research. Our conceptual model illustrates that creativity can be promoted and developed at work by incorporating developmental initiatives such as TM/HRD.

This study aims to investigate the moderating role of corporate governance (CG) on the relationship between credit risk (CRs) and financial performance (FP) of banks listed in the Palestine Securities’ Exchange (PEX) and Amman Securities’ Exchange (ASE).

This study used a hypothesis-testing research design to collect data from the annual reports of 21 banks listed on (PEX) and (ASE). Secondary data, annual reports and disclosures were used between from 2009 to 2019. Descriptive and inferential statistics were used, along with correlation analysis to evaluate linear relationships between variables. Data was collected based on panel data, the VIF was used to test multicollinearity and binary logistic regression was used to develop the research model.

The regression results showed the association between CR and firm performance depends on the measurement of each factor applied. The results showed mixed results between loans to total assets (LTA) and nonperforming loans to total loans (NPLs) with FP. LTA has a significant and positive effect on TOBINSQ and return on equity (ROE), but an insignificant and positive effect on return on assets (ROA). On the other hand, NPLs have a significant and negative effect on ROA, whereas NPLs have a weak and positive effect on TOBINSQ. However, there is an insignificant and positive effect of NPLs on ROE. Moreover, the results demonstrated that CG moderated the relationship between CRs and FP of banks. The practical contribution of this paper, for bank policymakers and authorities, the study’s implications are noteworthy. Understanding the varied impacts of different CR measures on FP can help regulators and policymakers design more tailored and effective risk management frameworks for banks.

This study had limitations that future research might be able to address. First, the small size of the sample used in the study included 21 banks listed on the PEX and ASE. Likewise, the ASE and PEX are considered developing stock exchanges, so the results of this study may differ from those of other stock exchanges. Second, only CRs were considered in this study when examining the association between the profitability of Palestinian banks and ASE. Other studies can be undertaken on other nonfinancial risks, such as operational risk, to measure the differences between them and examine their effects on the profitability of Palestinian and Jordanian banks. Other studies might be performed to compare CRs and its impact on profitability in Palestinian and Jordanian banks with those in other Western and Eastern banks. Furthermore, in addition to TOBINSQ, ROA and ROE, researchers can use other financial indicators to measure profitability. This will contribute to substantiating the present study’s findings.

Although several studies have examined the relationship between CRs and FP in developed and developing countries, the results have been mixed. However, this study is one of the few studies that examined the moderating role of CG in association with CRs and FP, especially on Palestinian and Jordanian contexts. Finally, the findings offer policymakers and practitioners of Palestinian and Jordanian contexts.

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.

The purpose of this paper is to examine the internet banking service quality and its implication on e-customer satisfaction and e-customer loyalty.

A total of 1,000 questionnaires were distributed for internet banking customers and 520 were returned (resulting 52 percentage of response rate).

The results confirmed that the all four dimensions (personal need, site organization, user friendliness, and efficiency of website) are distinct constructs. The results also indicated that internet banking service quality consisting of four dimensions has appropriate reliability and each dimensions has a positive significant relationship with internet banking service quality. The efficiency of banking website is the important aspect of internet banking service quality. The finding found that the relationship between internet banking service quality, e-customer satisfaction and e-customer loyalty are significant.

The results show that the higher level of internet banking service quality significantly impacts to e-customer satisfaction and consequently leads to e-customer loyalty and a lower intention to leave the relationship with bank.

This study proposes a model to understand the effect of internet banking service quality on e-customer satisfaction and e-customer loyalty in developing country. The constructs truly reflect the dynamism of customers’ banking relationship and a better understanding the attitude on internet banking will help the bankers in implementing more effective marketing strategies.

The purpose of the present research was to examine the effects of content, spatial, temporal and social presences stimulated by augmented reality (AR) technology on game enjoyment and continuing behavioral intention.

A total of 355 mobile AR game players participated in an online survey posted via the nationwide crowdsourcing web service in the US. A structural equation modeling was conducted using a maximum-likelihood estimation procedure to test the relationships among the variables.

Results of structural equation modeling revealed the mechanism through which multiple dimensions of presence on the mobile AR game generated positive effects on consumer responses and showed the effects of four dimensions of presence stimulated by the AR technology on game enjoyment, performance and behavioral intention. Content, spatial, temporal and social presences are integrated to create a sense of realness. These dimensions of presence simultaneously increased game enjoyment that influenced the perceived game performance, commitment to it and ultimately the intention to play other mobile AR games.

Although AR technology brings a unique experience to the game player, research on the effects of its use in mobile games on consumer responses is currently limited. The results of this study add value to the existing mobile game literature and provide practical insights for mobile game service providers on how to enhance players’ game enjoyment and continuing behavior.

We explored the mechanism underlying the associations between different home stressors and job performance. We investigated whether challenge and hindrance home stressors are related to leisure crafting and thereby to job performance. We also examined whether key resources amplify the positive association between leisure crafting and job performance.

We conducted a three-wave time lag study to investigate a group of employees (n = 534) in Taiwan. We evaluated challenge/hindrance home stressors and key resources at Time 1, leisure crafting one week later, i.e. at Time 2 and manager-rated job performance an additional three months later, i.e. at Time 3.

Challenge home stressors were associated with improved leisure crafting, thereby benefiting job performance; hindrance home stressors had the opposite effect. Additionally, openness to experience strengthened the positive association between leisure crafting and job performance.

Organizations may support employees’ efforts to promote/mitigate challenge/hindrance home stressors. They may also encourage employees to be open to life experiences that can amplify the contributions of leisure crafting to job performance.

The questions of whether and how home stressors are related to individuals’ work remain controversial in the literature. We offer new insights into how these stressors can contribute to or impede job performance, thereby extending our knowledge of the role of home stressors in job performance.

This paper aims to explore how women’s compassionate leadership behaviors relate to physical isolation, trust building and turnover intention in virtual work environments in Nigeria.

The authors collected quantitative data through two-wave surveys from 428 respondents in virtual work environments across public and private organizations in Nigeria. The proposed hypotheses were tested using partial least squares structural equation modeling.

The outcomes from the test of hypotheses suggest that women’s compassionate managerial leadership behaviors negatively relate to physical isolation among virtual workers. Conversely, a positive link was found between women’s compassionate managerial leadership behaviors and trust building. Further, an inverse association was found between women’s compassionate managerial leadership behaviors and turnover intention among virtual workers.

Based on the findings, organizations may consider deploying more women managers to virtual work schedules to address trust, isolation and turnover intention challenges. Also, HR practitioners may consider training male managers in virtual work on how to restructure their relationships with subordinates to reflect compassionate attributes so that subordinates can feel safe sharing their worries with them for timely support. Policy-wise, relevant government agencies that are saddled with the responsibility of emancipating women from career-inhibiting patriarchal practices in Africa (i.e. confining women to the house) should encourage women to embrace the homeworking model, which holds great career potential for women.

As a response to the current calls for research on the suitable leadership style for virtual work environments, this study empirically demonstrates that women’s innate compassionate leadership behaviors significantly address physical isolation, trust and turnover intention challenges in virtual work settings. To the authors’ knowledge, this is the first study that explores the link between these variables. As such, this study substantially enriches the literature on gender in management.