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This study aims to explore how factors such as working conditions, lifestyle choices and demographic characteristics may affect the mental health of industrial workers in Kuwait.

Within the scope of the study’s objective, the authors reached 400 industrial workers (228 male, 172 female) working in oil and gas organizations in Kuwait. An ordered logistic regression model was conducted to examine the effect of relevant independent variables on workers’ mental health.

Result indicated that employees with a lower education level (p-value = 0.015), employees who were smokers (p-value = 0.004) and employees with night shifts (p-value = 0.019), were more likely to experience mental health issues. Furthermore, result strongly highlights a higher chance of experiencing mental health problems among the workers who had longer working times (p-value = 0.000). On the other hand, having children (p-value = 0.042), visiting a mental health professional (p = 0.014) and living in a house with others (flat mate, family members, etc.) (p-value = 0.016) were statistically significant factors to improve employees’ mental health. Surprisingly, the authors’ research did not find a significant relationship between the mental health issues experienced by employees and their yearly income.

The paper lies in its exploration of the impact of working conditions, lifestyle choices and demographic factors on mental health of industrial workers using statistical approach. By applying ordered logistic regression, this study uncovers new insights into mental health of industrial workers.

The purpose of this paper is to explore the dynamic relationships among the essential knowledge management (KM) constructs, i.e. strategy, enablers and processes, and to establish their links to organizational performance using a holistic integrated model.

The structural equation modeling approach was used in the research study. The primary data were collected from IT managers in Indian software firms.

The study successfully tested an integrated KM model in an Indian scenario. The study found that the KM strategy, enablers and processes had a significant positive relationship with the organizational performance. An appropriately designed KM strategy significantly influenced the KM enablers and KM process. KM enablers nurtured in an organization positively impacted the KM process. Furthermore, the KM process partially mediated the relationship between the KM strategy and organizational performance, and partially mediated the relationship between KM enablers and organizational performance.

This study is one of the few to empirically establish how the essential KM constructs of strategy, enablers and processes together impact organizational performance.

This article aims to contribute to the accounting knowledge literature by presenting the framework of shadow accounting functions (SAF) and investigating the effect of stakeholders’ pressure anomie (SPA) on it.

This study adopted a mixed, both inductive and deductive approach to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of shadow accounting functions. Then, in the second phase, this study tested the research hypothesis through a partial least squares process. The population of the study is made up of all financial managers and heads of the accounting departments of capital market companies in Iran. Presently, there are 185 companies (TSE). From this, a sample of 100 companies was selected, which are all on the Tehran Stock Exchange.

Based on the mixed method of this study, the result in the qualitative part provides the shadow accounting framework of the existence of three categories; there are six components and 37 themes during 12 interviews. In the quantitative section, it was also determined that social pressure anomie has a positive and significant effect on shadow accounting functions.

So far, it is rare to find preceding studies that proposed, validated and practically tested an integrated shadow accounting framework within the context of manufacturing industries. Thus, the authors understand that this is the very first research focused on the development of the framework for manufacturing industries to be competitive and could help managers, institutions, practitioners and academicians in the perception of social values expected by stakeholders.