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Drawing on signaling theory, the purpose of this study is to explore how high-performance work systems (HPWS) interact with leader–member exchange (LMX) to predict employees' proactive behavior and job engagement. Moreover, the present study also proposes the mediating role of job engagement in the interactive effects of HPWS and LMX quality on proactive behavior.

The data of this study include 228 customer-contact employees and 44 store managers from chain store enterprises in the service sector in Taiwan. The proposed models were tested with hierarchical linear modeling and Monte Carlo simulation.

The results show a significant interactive effect of HPWS and LMX on job engagement and proactive behavior. In addition, job engagement serves as a vital mechanism linking the interactive effect of HPWS and LMX quality on proactive behavior.

This study uses signaling theory to unpack the question when and how HPWS can be more influential on employees' proactive behavior. In particular, the positive effect of HPWS on proactive behavior is more prominent only when employees enjoy high LMX quality with their respective line managers. In addition, the interactive effects of HPWS and LMX quality on proactive behavior are mediated by job engagement. The findings provide valuable theoretical and managerial contribution by integrating HRM and leadership research.

This study aims to use emotions-as-social information theory to investigate how physical (customer perceived store atmosphere) and social servicescapes (customer information searching) influence the effects of employees’ positive affective displays on customer outcomes via customer positive moods and positive expectation disconfirmation.

This research included two studies, each using a distinct research design, to empirically test the proposed model. Study 1 involved 200 observational data points on objective purchase amounts from designer watch shops. In Study 2, data were collected from 230 customers in designer jewelry stores.

The results of path analyses revealed that: employee positive affective displays are positively associated with customer purchase outcomes; employee positive affective displays had positive indirect effects on customer purchase outcomes by enhancing customer positive moods and positive expectation disconfirmation; these positive indirect effects were strengthened when customers engaged in information search behaviors; and these positive indirect effects were attenuated when customers perceive store atmosphere as favorable, indicating a substitution effect of customer perceived store atmosphere.

Previous research has not thoroughly examined the role of the servicescape in moderating the effects of employees’ positive affective displays on customer purchase outcomes. This present study not only clarified the affective and cognitive mechanisms that link employees’ positive affective displays on purchase outcomes but also identified servicescape as a critical boundary condition of these effects.

Based on the service-profit chain perspective, this study investigates whether service-oriented human resource practices can enhance customer outcomes through motivational mechanisms (i.e. intrinsic/extrinsic satisfaction) as well as emotional mechanisms (i.e. emotional labor strategies).

This study collected paired data from 220 service workers and their customers at different time points from 80 service firms. Multilevel path-analysis was conducted to test the proposed hypotheses.

Our results indicate that firm-level extensive training is positively related to service workers' intrinsic job satisfaction, which in turn increases deep acting. In addition, firm-level incentive compensation is positively associated with service workers' extrinsic job satisfaction, which in turn reduces surface acting. Finally, service employee's deep acting enhances customer loyalty and willingness to recommend via customer satisfaction.

The service organization should (1) stress the importance of incentive compensation to decrease surface acting via enhancing extrinsic job satisfaction and (2) provide extensive service training to improve service employees' intrinsic satisfaction and deep acting, leading to favorable customer outcomes.

The present study identifies the critical roles of motivational and emotional mechanisms in transferring service-oriented human resource practices to customer outcomes and employing rigorous research design to enhance the internal/external validity of our findings.

Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in firm value, it is unclear how IR information directly influences investment decisions. This paper aims to investigate the investment considerations of Taiwanese investors and their initial impressions of the International Integrated Reporting Framework (IIRC Framework). In doing so, this study examines the relationships between investment considerations and the IIRC Framework’s concepts.

Semi-structured interviews were undertaken with 16 investors in Taiwan. Thematic analysis was used to analyse the data collected.

In addition to economic and financial outlook, competitive advantages and ownership structure, Taiwanese investors emphasise management credibility as an important factor that influences investment decisions. Investors are reliant on private information sources and quantitative data. Sustainability disclosures and sustainability performance beyond legal requirements are often not considered. Taiwanese investors lack awareness of the IIRC Framework and are sceptical about the premise that integrated reports can provide information material to investment appraisal. The assertion that integrated reports reduce information asymmetry and influence investment decisions has to be treated with caution.

Self-selection bias and a potential lack of transferability in the findings are issues inherent in the research method and sample used.

IR information needs to be frequently updated rather than disclosed in a periodic report. Furthermore, integrated reports need to demonstrate a direct link between non-financial performance and financial value creation.

Mandating the supply of integrated reports is unlikely to influence investors’ capital allocation decisions unless investor demand is a driver of the regulation.

This study is one of the few to investigate IR from the investor’s perspective. Observations from this preliminary study warrant further investigations into the relevance of IR to investment communities globally.

Abusive supervision has been a prevalent issue in the workplace. This study aims to explore the consequences of abusive supervision on employee affective organizational commitment and general health in the hospitality industry and further explores the boundary conditions of employee assistance programs (EAPs).

The participants of this study were 231 frontline employees from the hospitality industry in Taiwan. Quantitative data was collected using questionnaires from two time periods separated by a two-week interval. The data was analyzed using PROCESS macro for SPSS.

The findings from this study suggested that abusive supervision have negative impacts on both subordinates’ affective organizational commitment and general health. As expected, perceived effectiveness of EAPs moderated the relationship between perceived abusive supervision and affective organizational commitment, whereas the moderating effect of perceived effectiveness of EAPs on the relationship between abusive supervision and employee general health was not significant.

The results of this study showed that EAP practices can mitigate the negative effects of abusive supervision. It is expected to encourage managers in the hospitality industry to minimize or even prevent abusive supervision. Further, the authors suggest organizations implement specific strategies in their EAPs to assist employees in coping with the negative emotions accompanying abusive supervision.

This study offers empirical evidence that illustrates the importance of EAPs and how they may reduce the negative impacts of abusive supervision.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.