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There is ample evidence that many firms do not fully disclose environmental liabilities. Since it is likely that full disclosure of these liabilities may lead to greater accountability by a firm, it is important to identify factors related to the treatment and disclosure of these specific liabilities. This study reports on factors found to be related to the intentions of 263 financial executives to accrue and disclose environmental liabilities based on scenarios developed for this research. Using the Theory of Planned Behavior, we find that intentions to accrue and disclose environmental liabilities are positively related to an executive's attitudes, subjective norms, perceived behavioral control, and sense of obligation. We also provide evidence that the magnitude of the environmental and financial consequences has a positive, significant relation to these intentions and find that financial executives from privately held companies are less likely to accrue and disclose environmental liabilities than those from companies that are publicly traded. These findings suggest that encouraging positive attitudes toward environmental accruals and disclosures, enhancing the behavioral control of financial executives over the accrual decision, and heightening their moral obligation to disclosure these liabilities may lead to better accounting treatment and transparency of environmental matters.

Like “second hand smoke,” the harmful repercussions of racial harassment may extend well beyond the target to impact others at work. This study seeks to examine the “second hand smoke effect”, or ambient racial harassment, which involves exposure to racial harassment aimed at others. The paper examines race differences in awareness of racial harassment and explored work and health‐related outcomes associated with exposure to racial harassment. It also examines organizational tolerance for harassment as a moderator of these relationships.

A diverse sample of 245 employees from three data sources were surveyed. One data source involved White and Black employees in the same organization; the others worked in a variety of organizations across the USA.

Whites were less likely than Blacks to be aware of racial harassment, even when employed in the same workplace. However, awareness of racial harassment predicted negative job attitudes and psychological strain for both Whites and Blacks. These relationships were amplified by perceptions of organizational tolerance for racial harassment.

The study documents ramifications of ambient racial harassment and illuminates a racial divide in awareness of harassment at work that may exacerbate racial conflict and prevent needed organizational change.

The paper extends the construct of ambient racial harassment by measuring a range of overt and subtle forms that vary in type and intensity, and by examining the role of organizational tolerance for racial harassment as a moderator of the relationship between ambient racial harassment and work and health‐related outcomes.

Work enthusiasm and organizational socialization (Training, Understanding, Coworker Support, and Future Prospects) were compared in two predominantly Chinese regions, i.e., Macau (a former Portuguese territory in China) and Zhuhai in the People’s Republic of China. Data were collected from 276 (96 Macau and 180 Zhuhai) full‐time, line‐level, ethnic Chinese employees in the two regions. Results revealed the Zhuhai employees to be much more enthusiastic at work. The Zhuhai employees also evaluated Training, Understanding, and Future Prospects more highly than did the Macau employees (no differences were found for Coworker Support). Regression analyses revealed Future Prospects to be the strongest predictor of work enthusiasm in Zhuhai, while education and years on the job explained most of the variance for work enthusiasm in Macau. The results of the comparisons are discussed in terms of the similarities and differences in the cultures and economic development of the regions.

In Australia, interest in women in organisations has been overtaken by a focus on “managing diversity”. The first part of this paper describes this trend and the accompanying diversity discourse before reviewing the arguments for and against subsuming women as one category within a diversity framework. The second part draws on three examples to explore how working within a managing diversity brief allows and advances analyses of gender. The paper concludes by arguing the possibilities of working critically with diversity, including being reflective about one’s purposes and using the power that diversity offers for, hopefully, transformational ends.

The purpose of this study is to build a theory on management investigating the relationship between organizational culture and strategic flexibility in firms, and how this relationship is affected through industry 4.0 capabilities and the market orientation of firms.

As a methodological approach, this paper uses a rich combination of literature review and exploratory interviews with managers and academics. Data were collected from 379 industrial managers; confirmatory factor analysis (CFA) and finally structural equation modeling (SEM) were performed to validate the data and examine the hypothesized relationships.

The results show that organizational culture drives firms to strategic flexibility, but the introduction of industry 4.0 capabilities and market orientation fully mediate this relationship, revealing their significance to strategic flexibility.

All the respondents of the study's dataset were from Greek firms; the role of national culture should be considered. Moreover, the comprehension of I4.0 is a quite recent concept that is still being formulated, this feature may modify the results of future studies.

Managers should allocate resources for the concurrent adoption of digital technologies capabilities and suitable market-oriented strategies in order for them to be key drivers for enhanced strategic flexibility.

The current state of knowledge of both theory and practise for critical organizational factors such as organizational culture, strategic flexibility, industry 4.0 capabilities and market orientation will be extended.

Proactive career behavior (PCB) is an effective form of career self-management that has positive impacts on individual career development and career success, and therefore, the purpose of this paper is to explore the driving factors of PCB.

Drawing on the interactionist perspective and situational strength theory, this study examined the independent and joint effects of role commitment and pay-for-performance (PFP) on employees' PCB based on data collected from 298 Chinese private enterprise employees at two time points.

The authors found that occupational role commitment (ORC), parental role commitment (PRC) and PFP were positively related to PCB. Furthermore, PFP moderated the relationship between ORC/PRC and PCB, such that the two relationships were stronger when PFP was low.

Drawing on the interactionist perspective, the authors contribute to the literature on PCB by revealing novel antecedents of PCB: ORC, PRC and PFP. The authors also contribute to the situational strength theory by examining how role commitment and PFP may interact to impact employees' PCB. Finally, the authors are among the first to consider the effects of role commitment on individual career behaviors, thus extending the nomological network of role commitment.

This paper aims to explore the attitudes of Maltese educators towards migrant students and how these attitudes impinge on their practices.

A qualitative approach, informed by critical theory, was taken to conduct this study. Nineteen middle and secondary school educators were recruited through snowball sampling. In-depth semi-structured interviews were conducted to collect the data. Critical discourse analysis was used to analyze the data.

The presence of migrant students in schools has caught the Maltese education system unprepared. As yet there are no policies to guide educators on practices that would enhance migrant students’ sense of belonging. This paper shows how many of the educators engaged in exclusionary practices and argued that migrant students had to fit in within the present education system. While the language barrier was the greatest bone of contention, the presence of non-Catholic students was also seen as problematic. However, one could also observe accommodating practices and there were educators who embraced this diversity and implemented inclusive practices whenever possible.

This study, locally new in its field, highlights the need for adequate training both in terms of pedagogies and methodologies that are inclusive, as well as professional development that targets the intellectual growth of educators in terms of exposure to sociological and philosophical theories, to become more conscious of the political implications of their actions and hopefully strive to create a more equitable educational experience for their students.

While companies in developed countries are increasingly turning to indigenous employees, integration measures have met with mixed results. Low integration can lead to breach of the psychological contract, i.e. perceived mutual obligations between employee and employer. The purpose of this paper is to identify how leadership and organizational integration measures can be implemented to promote the perceived insider status (PIS) of indigenous employees, thereby fostering fulfillment of the psychological contract.

A search for relevant literature yielded 128 texts used to identify integration measures at the level of employee–supervisor relationships (leader-member exchanges, inclusive leadership) and at the level of employee–organization relationships (perceived organizational support, pro-diversity practices).

Measures related to leadership included recruiting qualified leaders, understanding cultural particularities, integrating diverse contributions and welcoming questions and challenges. Organizational measures included reaching a critical mass of indigenous employees, promoting equity and participation, developing skills, assigning meaningful tasks, maintaining good work relationships, facilitating work-life balance, providing employment security, fostering support from communities and monitoring practices.

While PIS has been studied in western and culturally diverse contexts, it has received less attention in indigenous contexts. Yet, some indigenous cultural values are incompatible with the basic assumptions of mainstream theories. Furthermore, colonial policies and capitalist development have severely impacted traditional indigenous economic systems. Consequently, indigenous people are facing many barriers to employment in ways that often differ from the experiences of other minority groups.