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This study investigates the differential effectiveness of leadership styles within the German Federal Police Office, focusing on how these styles interact with employees' personal values to influence organizational identification (OI). Thus, we investigate the augmentation hypothesis and explore the moderating effects of personal values on leadership effectiveness regarding OI.

Utilizing a quantitative cross-sectional design, the study analyzes responses from 1,816 police employees via the Multifactor Leadership Questionnaire and Portraits Value Questionnaire. Hierarchical regressions are used to analyze the hypothesized associations.

The results indicate that transformational leadership significantly enhances OI more than transactional or laissez-faire leadership. Moderating effects of personal values reveal complex interactions: while transformational leadership consistently predicts higher OI, transactional leadership’s effectiveness varies according to the employees' values such as Conformity and Tradition enhancing OI, Universalism and Benevolence diminishing it. These findings suggest that leadership effectiveness in policing is contingent on aligning leadership style with the personal values of the employees.

This research contributes to the understanding of how personal values modulate the impact of leadership styles on organizational outcomes within police organizations. It underscores the necessity for police leaders to consider the value profiles of their employees to optimize OI and effectiveness. The study is among the first to systematically explore these dynamics within a law enforcement context, providing empirical evidence to inform targeted leadership development and policy-making in policing.

Through the lens of neo-institutionalism, this study suggests an up-to-date check of non-systemic quality management (QM) practices, based on the example of Swiss cantonal public administrations. Related findings shall allow public managers to choose concrete tools for quality improvement, which are less resource intensive than quality management systems (QMS).

A framework of quality management tools (QMTs) is developed based on existing literature, tested and adapted through four case studies and applied to a broader variety of Swiss public administrations based on a survey. It is detected to what extent QMTs are used, since when and with what intensity by paying attention to the respective importance of new public management (NPM) and network governance (NG)-shaped QMTs.

All examined offices use an important number of QMTs. Classical isomorphism only takes place on a superficial level. Findings are in line with more recent neo-institutional views, involving reflective attitudes of public administrations, which lead to a selective choice of QMTs. Non-systemic QM consists of NPM- and NG-shaped tools, although the latter are used less often in practice.

The obtained results need further confirmation based on a quantitively broader sample.

It is suggested to practitioners to choose individual QMTs with a focus on performance impact, opting to use a smaller number of QMTs in a systematic way rather than a bigger number with only half-hearted application.

This article sheds light on the often invisible non-systemic QM in public administration.

The paper aims to extend research which has sought to explain Britain's early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentives and permissions that encouraged late eighteenth century English industrialists to develop the practices that they used.

The paper draws on the highly influential writings of social theorists such Weber, Sombart and Tawney to identify the religious doctrines that both motivated and justified the rational, ideological business practices of prominent businessmen.

The rise of accounting as a powerful tool of control and discipline was significantly assisted by the teaching of the Dissenting Protestant churches on “calling”. Religious beliefs provided permissions, justifications and incentives which underpinned the entrepreneurial energies, opportunities and successes of the early industrialists. Accounting could be seen to assume almost the aura and nascent legitimacy of a religious practice, a means of sanctifying practices which were otherwise reviled by social elites.

Despite encouragement from accounting researchers for histories of accounting which give greater credence to the reflexivity between accounting and society, this has yet to find a significant presence amongst the searches for beginnings in cost accounting where economic and management factors remain the overwhelming focus. Religious beliefs are shown to have been especially influential in the adoption of accounting practices by early industrialists who were frequently members of the Dissenting Protestant churches.

The purpose of this paper is to focus on the development of definitional standards for research information as a wicked problem. A central solution strategy for such problems, increasing transparency by argumentation visualisation, is being evaluated.

Qualitative formal content analysis is used in order to examine whether the process of definition standardisation in the project can be characterised as a wicked problem. Action Research is used to assess the effect of argumentation visualisation in the project.

The results of the content analysis confirm the interpretation of the standardisation process as a wicked problem. The implementation of argumentation visualisation shows to increase the meetings’ focus and effectiveness.

The relationship between information exchange, transparency and acceptance of the development result should be addressed in future empirical analyses. Visualisation solutions require further development in order to accommodate needs of the stakeholders.

Argumentation visualisation is of high value for finding a consensus for definitional standards and should be considered for managing and exchanging information.

Applying solution strategies from design research on wicked problems to large-scale standardisation efforts opens up new possibilities for not only handling such projects but also providing new avenues of research for both the design and research information communities.

This paper aims to explore how firms enter or exit B Corp certification faced with the tension between local and B Corp institutions, providing a better understanding of the unique impact of institutional complexity on B Corps' decision-making.

This paper applies multi-case analysis to 20 Chinese firms in various stages of B Corp certification, including eight certified B Corps, six decertified firms and six candidates. The qualitative data was used to code separately for two research questions.

The study findings reveal that: (1) Participants who can obtain expected social and economic benefits by innovating their operational mode to efficiently deal with this tension attempt to continuously pursue B Corp certification. A self-renewal model was developed to show how firms hybridize the two institutional logics; (2) Participants who find it hard to mitigate this tension tend to compromise with the local institution and conform less with the B Corp institution due to high opportunity and accounting costs, low short-term benefits and collective culture.

By highlighting the different responses of firms to institutional complexity, this study contributes to B Corp research, social identity theory and institutional complexity, providing practical implications for B Lab strategies in China.

This paper sets out to explain the poor nature of industrial relations in Meiji Japan (1868-1911), especially the puzzling lack of Neo-Confucianist values.

This paper combines two approaches. First, it draws on and scrutinizes the major literature. Second, it uses a case approach.

First, we find that a widely accepted assumption used in many management (and other) studies on Japan, namely, that Neo-Confucianism was institutionalized in Tokugawa Japan (1603-1867), is distorted. Second, we find that the poor nature of labor relations in Meiji Japan can be explained by and is the product of a multitude of factors, both indigenous and imported from abroad.

First, this paper provides a novel explanation for the poor nature of labor relations in Meiji Japan. Second, this paper corrects a widely held assumption on Japan that is frequently used in management studies.

Energy consumption in transportation accounted for over 29% of total final consumption (TFC) of energy and 65% of global oil usage, and it is highly connected to mobility. Mobility is essential for access to day-to-day activities such as education, leisure, healthcare, business activities, and commercial and industrial operations. This study examines the energy consumption for the transport industry, and the level of renewable energy development in some selected Sub-Saharan African (SSA) nations. This study relied on previous publications of government, reports and articles related to the subject matter. Vehicle ownership is fast increasing, particularly in cities. Still, it begins at a relatively low level because the area is home to countries with the lowest ownership rates worldwide. In its current state, the energy sector faces significant challenges such as inadequate and poorly maintained infrastructure, dealing with increasing traffic congestion in cities, large-scale imports of used vehicles with poor emission standards that affect air quality in cities, a lack of safe and formally operated public transportation systems, and inadequate consideration for women and disabled mobility needs. Motorcycle and tricycle are dominating the rural areas, accounting for a substantial amount of this growth. Aviation is the largest non-road user of energy, and this trend is predicted to continue through 2040 as Gross Domestic Product (GDP) grows and urbanisation expands. This study revealed the energy consumption for the transport industry, and the level of renewable energy development in some selected SSA. Rail and navigation lag behind current global levels. The usage of biofuel and rail transport was recommended.

We consider how the commercialization of social ventures may result from their founders’ personal experiences of commercial organizing. Building on theories of individual imprinting, we theorize that the commercialization of social ventures is influenced by two types of commercial experience: parental imprinting from the commercial work experience of a founder’s parents, and work imprinting from a founder’s professional experience within for-profit organizations. We find support for our theory based on analysis of a novel dataset of over 2,000 nascent social ventures and their founders. We further find that the marginal effects of additional work imprinting from a founder’s commercial experience decline with the longevity of this experience. We discuss implications of our findings for literatures on social ventures, imprinting, and hybrid organizations.

Bitcoin is difficult to categorize and indeed has been associated with 112 different labels in the British media (e.g., “private money,” “commodity”) – most of which poorly describe bitcoin. Specifically, our analyses of 674 media articles, focusing on the relationship between labeling and categorization, identify classification inconsistencies at three levels: within clusters of labels, between labels and categories, and between category attributes. These inconsistencies hamper categorization based on attribute similarity, audience goals, and causal models, respectively. We identify four factors that nurture this categorical anarchy and conclude with a call for research on the socioeconomic revolution heralded by blockchain technology.