When and how to share? The role of inspiration

Sharing what we know with others has an important role in facilitating people's social learning and communication across settings. To advance the understanding of when and how people share, the present study examined the role of inspiration, an emotion that contains strong motivational elements, on people's sharing tendencies in three studies. Study 1 showed a positive association between the inspiring level of a given message and its likelihood of being shared. Study 2 replicated the finding with carefully controlling for the effect of positivity of a given message. Study 3 further provided evidence that inspiration shaped how people share. The results showed that participants shared inspiring messages in a more innovative way than when they shared less inspiring messages. The present research has implications for how to promote the sharing process in different settings through the role of inspiration.

Dr Eamon O'Sullivan: psychiatrist and forgotten pioneer of occupational therapy

OBJECTIVES

This paper provides a brief overview of the history of occupational therapy in psychiatry in Ireland and explores why the contribution of an early Irish psychiatrist and proponent of occupational therapy, Dr Eamon O'Sullivan (1897-1966), was not fully recognised in the decades after his retirement in 1962.

METHODS

A review of selected key reports, papers and publications related to the history of occupational therapy was undertaken.

RESULTS

Eamon O'Sullivan was appointed Resident Medical Superintendent at Killarney Mental Hospital Co. Kerry in 1933 and developed an occupational therapy department at the hospital from the 1930s until his retirement in 1962. He wrote one of the first textbooks of occupational therapy published in 1955. His occupational therapy philosophy reflects the early decades after the formalisation of the profession in 1917 when beliefs about the curative properties of occupation flourished and professional education programmes were scarce. By the time O'Sullivan's textbook was published it received a lukewarm reception within occupational therapy as it did not reflect 1950s practice and professional philosophy. The professionalisation of occupational therapy in Ireland in the 1960s was also a factor in the lack of acknowledgement of O'Sullivan's contribution to the profession.

CONCLUSION

Practice and professional philosophy change and the paper concludes by considering O'Sullivan's work in light of contemporary occupational therapy which once again places occupation at its centre and emphasises the importance of balance, health and wellbeing.

Hybridity enabled: A research synthesis of the enabling conditions for hybrid professionalism in healthcare

Hybrid professionals in healthcare organizations play a critical role, the characteristics, processes and implications of which have been thoroughly studied by scholars in the field. However, not as much attention has been paid to the conditions under which such roles might be taken by professionals entering the ground of management. This gap results into a lack of conceptual clarity and eventually ends being an obstacle in framing and ameliorating the tools needed to act such a role in its different phases. This is a research area worthy of a finer-grained understanding: the ability of organizations to effectively support role hybridization, in fact, is a requisite for professionals-managers' willingness to stay in the role and cope with the complexity that such a two-fold position entails, no matter what. Based on the results of a scoping literature review, this paper presents the enabling conditions for hybrid professionalism in healthcare, and proposes a classification of them into categories corresponding to different facets of hybrid role-taking: opportunities for interaction with management, tools supporting sense-making, and provision of delegation and autonomy. For each of these categories, organizational and management tools discussed in the literature are presented. The results of the study provide a road-map of the enabling conditions for hybrid professionalism that aims to be of practical convenience for managers and policy-makers in health care. Eventually, suggestions for organizational design and personnel management, as well as directions for further research, are highlighted.

Bereaved Families Views on the Death of Loved Ones Due to COVID 19: An Integrative Review

Families encounter some issues after the death of their loved one due to COVID-19. Therefore, this study aimed to explore the family's views on the death of their loved one due to COVID-19. This integrative review was conducted from May to Jan 2021. We searched PubMed, Google Scholar, Scopus, Web of Science, CINHAL, Magiran, and SID databases. Fifteen studies met the inclusion criteria. The results were classified into two categories, including before and after death. The issues raised before the death of the loved ones include no visit and absence at death time, fear of being infected with the COVID-19, death anxiety, failure to perform religious rites at death, and psychological problems. The after-death issues were related to funeral, burial, rituals, prolonged grieving, maladaptation, loneliness, and repeated mourning. Therefore, health policymakers should provide support before and after the death of loved ones for families.

Was CSR in our minds? The relevance of CSR in the vision and mission of Indian companies through the lens of ownership

Purpose

This study aims to explore the patterns of corporate social responsibility (CSR) practices and investments across different ownership groups and relevance of CSR practices in the vision and mission (V&M) statements of firms.

Design/methodology/approach

The paper uses the neo-institutional theory approach, which explains similarities and differences in the CSR practices of organisations embedded within (and between) similar sectoral contexts. The study accounts the CSR activities of the top 100 companies listed on the Bombay Stock exchange (BSE) based on their ownership and checks the overlap of the CSR activities conducted by the companies with the ongoing social development schemes launched in India during the same of time. The time period between 2017 and 2020 is chosen to analyse the CSR studies. The study uses content analysis technique to derive conclusions. A textual analysis of top 100 listed firms across all ownership groups aimed at understanding patterns of CSR practices opted by the different groups and coherence of CSR patterns in the V&M statements. CSR related keywords were analysed in the V&M statements to understand what influence reporting of CSR practices in the strategic communication of firms.

Findings

Overall analysis indicated that top 100 firms prefer to invest in the areas of “Education”, “Sustainability” “Skill” where public-owned firms preferred towards “Sanitation” and “Environment/Sustainability” showing concurrence with local development goals. Private and foreign groups preferred to park their CSR funds in “Education” and “Skill” development showing coherence with the global agendas. Public-owned firms tend to report more CSR related specifically “Environment’ and “Sustainability” in the strategic documents. However, private and foreign firms do not pay any significance to CSR related keywords in their V&M statements.

Research limitations/implications

Findings suggest that despite of huge CSR investments, private and foreign-owned firms lack CSR focus and communication in their V&M statements, which may create disintegration in the CSR investment and strategic alignment of near-term and future goals. The paper suggests that private and foreign firms should also communicate their CSR practices through their V&M to stakeholders so that CSR practices may not remain mere 2% mandated expenditure by the Government of India.

Originality/value

The study contributes in confirming the success of the CSR policy mandate in supplementing government’s social development programmes along with indications on the role of family firms in accelerating the process of community development as compared to foreign firms. The study also favours integration of CSR disclosures in the V&M statements to gain long-term benefit out of these investments.

Corporate Purpose: A Social Judgement Perspective

We apply the lens of social judgement theory to understand the causes and consequences of the growing debate about the purpose of the corporation. Our historical analysis suggests that the debate about corporate purpose is not new and that it tends to arise during periods of growing economic inequality. Our analysis also suggests that the discursive shift from shareholder to stakeholder capitalism will trigger a new standard of social evaluation of corporations in which we no longer judge corporate behavior based on standards of legitimacy but rather on standards of authenticity. We explore what this change in social evaluation will mean for corporate competition.

The decision to present comparative financial statements in a mandatory IFRS adoption setting

Purpose

This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative IFRS financial statements that year. The authors focus on the role of the expected impact of the change in the accounting standards on a company's financial position as a determinant of this decision.

Design/methodology/approach

The sample comprises 105 nonfinancial companies, of which 57 decided to present comparative IFRS financial statements (full adoption) and 48 did not (proforma adoption). Logistic regression is employed to model the decision of interest.

Findings

The decision for full adoption is positively associated with the company's expectation that the change in the accounting standards would improve its financial position, albeit only up to a certain threshold, as evidenced by their inverse U-shaped association.

Originality/value

IFRS adoption in Chile creates a unique scenario that allows us to contribute to the literature on the determinants of voluntary disclosure by focusing on a specific case in which the decision to disclose comparative financial statements is associated with mandatory IFRS adoption. The present study provides evidence that opportunistic behavior influences this decision.

The impact of smart city Internet firms network embeddedness on product innovation: a moderated mediating model

While networking integration has been regarded as a significant driver in technology development, it remains unknown which and how situations influence the online business innovation process. This study used survey data from 466 smart city Internet firms in China to examine how three network embeddedness dimensions-structural embeddedness, relational embeddedness, and cognitive embeddedness-affect product innovation from the perspective of value network embeddedness, drawing on network embeddedness, intergrowth, and knowledge absorptive capacity theory. This paper also looked at the mediating variable of intergrowth and information knowledge transfer. According to our findings, intellectual, social, or architectural inclusion, all contribute to the enhancement of product innovativeness. Such beneficial connections are mediated to some extent by the resources provided. The association among networking involvement as well as technology innovation is moderated by information absorbent ability. Our findings add to the body of research in the areas of innovative technology, networking inclusion, and information absorbent ability.

Corporate going-concern report in early pandemic situation: Evidence from Indonesia

A going-concern report (GCr) in the audit opinion adds value and ensures that the firm's sustainability is secured. This study sheds light on this relationship of listed infrastructure, utility, and transportation firms in Indonesia as the most affected firms by Covid-19. Data were collected from published audited annual reports and extracted from 73 firms as a sample. Logistic regression was employed to test the hypotheses. The results show the importance of leverage, audit quality, prior opinions, and dividend policy in ensuring corporate GC. In contrast, audit committee and institutional holder as corporate governance indicators are unrelated to GCr. Beyond its contribution to the literature, this study offers valuable feedback for regulatory bodies to consider the enforcement of corporate governance implementation and assists investors in making better-informed decisions. Furthermore, due to a pandemic crisis, a postponed dividend payment has not caused the firm to accept a GCr.

A dataset on corporate sustainability disclosure

Enterprises, as key emitters, play a vital role in promoting sustainable development. Corporate sustainability disclosure provides a key channel for stakeholders to gain insights into a company's sustainability progress. However, few studies have been conducted to measure sustainability disclosure at the firm level. In this study, we apply the machine learning techniques to listed companies' management discussion and analysis (MD&A) documents and construct a dataset on corporate sustainability disclosure, including the Corporate Sustainability Disclosure Index (CSDI), CSDI_Economic Dimension (CSDI_ECO), CSDI_Environmental Dimension (CSDI_ENV), and CSDI_Social Dimension (CSDI_SOCI). The dataset will be updated annually. To the best of our knowledge, this is the first sustainability disclosure dataset constructed at the firm level. Our dataset reflects corporate managements' sustainability attitudes and promotes the implementation of corporate sustainability strategies and subsequent sustainable economic and social outcomes.

Gerenciamento de Impressão nos Relatórios dos Clubes Brasileiros de Futebol

Objetivo: O objetivo desta pesquisa foi investigar possíveis práticas de gerenciamento de impressão nos relatórios financeiros divulgados pelos clubes brasileiros de futebol. Método: Analisou-se o gerenciamento de impressão a partir da omissão e ofuscação de informações (legibilidade do texto) e do sentimento textual dos relatórios contábeis divulgados pelos 30 principais clubes durante o período de 2018 a 2021. Originalidade/Relevância: Este estudo contribui para os stakeholders dos clubes brasileiros de futebol, informando sobre a transparência na divulgação das informações econômico-financeiras e sobre a existência de possíveis manipulações do seu comportamento, exploradas pelos gestores dos clubes de futebol, a partir da utilização do gerenciamento de impressão nos relatórios. Resultados: Os resultados evidenciaram, em relação ao gerenciamento de impressão, que os textos dos relatórios divulgados pelos clubes apresentaram nível de dificuldade de leitura alto, o que indica possível ofuscação de informações. Já o sentimento textual, medido por meio do tom positivo e negativo, apresentou relativa dissonância com o resultado econômico-financeiro, em que um dos clubes apresentou tom positivo no texto, mas com um resultado contábil negativo. Contribuições Teóricas/Metodológicas: O estudo aborda a narrativa presente nos relatórios contábeis dos clubes brasileiros de futebol, setor que gera empregos diretos e indiretos, além de movimentar a indústria do entretenimento, em que são realizadas transações bilionárias, capazes de gerar cifras expressivas.

The income gap reporting framework in public not-for-profit organizations: the British Museum case

The income gap is the negative margin between earned income and operating expenses: this is the main financial concern for not-for-profit entities (both public sector and nongovernmental organizations). Despite this, all over the world these entities are forced to use the standard profit-centered income statements format, with its focus on net income generation (the bottom line). This paper proposes an income statement format that uses the income gap to understand/discuss/present the financial viability of a not-for-profit entity in the arts sector, specifically a museum. We apply the framework to the British Museum’s income statements from 1999–2000 to 2018–2019. This allows us to analyze institutional narratives in the context of the evolution of the museum’s financial viability over two decades, and to assess the performance of the museum’s neoliberal reform agenda from the end of the 1990s. Enlarging the perspective, ad hoc adaptations of the framework can allow a better understanding of the financial viability of not-for-profit organizations, in the arts sector and possibly more broadly in public services and not-for-profit sector.

When caring breeds contempt: The impact of moral emotions on healthcare professionals' commitment during a pandemic

The novel coronavirus (COVID-19) pandemic is a major heath crisis that continues to impact healthcare organizations worldwide. As infection rates surged, there was a global shortage of personal protective equipment, critical medications, ventilators, and hospital beds, meaning that healthcare professionals faced increasingly difficult workplace conditions. In this conceptual study, we argue these situations can lead to healthcare professionals experiencing moral emotions - defined as specific emotions which relate, or occur in response, to the interest or welfare of others - towards their organizations. This paper explores the three moral emotions of contempt, anger and disgust, and their potential influence on healthcare professionals' workplace commitment in the context of a pandemic. Drawing from the moral emotions and organizational commitment literature, we develop a process model to demonstrate how healthcare professionals' affective and continuous commitment are likely to decrease while, paradoxically, normative, and professional commitment may become amplified. The possible potential for positive outcomes from negative moral emotions is discussed, followed by theoretical and practical contributions of the model, and finally, directions for future research.

Taking a different view: theorizing on firms' development toward an integrative view on socially sustainable supply chain management

Purpose

Despite a surge in public and academic interest in the social sustainability conduct of firms, only few firms have taken responsibility for the social issues in their supply chains. This study seeks to extend our theoretical understanding of why some firms grow toward accepting this type of responsibility while others do not.

Design/methodology/approach

The authors conduct a systematic literature review for the purpose of theory building. Building on Gao and Bansal's distinction of instrumental and integrative views on business sustainability (2013, DOI 10.1007/s10551-012-1245-2) as well as corporate social responsibility development research, the authors review socially sustainable supply chain management (social SSCM) literature to theorize the interplay of driving factors that underly firms' choice to refrain from, start or deepen their engagement in social SSCM.

Findings

The authors propose an overview of the presumed mechanisms underlying the development of a reluctant, a purely instrumental or an integrative view on social SSCM. Among other things, the authors propose that it seems highly unlikely for conventional, profit-oriented firms to develop beyond an instrumental view on social SSCM.

Originality/value

This study conceptually extends current research on social SSCM by offering insights on how firms are driven to engage in it. This study offers first thoughts that should help managers and other stakeholders better understand the social SSCM potential of firms and how to realize this potential effectively.

Workplace suspicion, knowledge hiding, and silence behavior: A double-moderated mediation model of knowledge-based psychological ownership and face consciousness

Silence behavior is a common and influential phenomenon in organizations. Scholars have explored a lot of antecedents for silence behavior, but rarely from the perspective of colleagues. Based on the conservation of resources theory and self-regulation theory, the study constructs a double-moderated mediating model to explore the relationship between workplace suspicion and silence behavior as well as its mechanism. This study conducts a three-wave questionnaire survey and adopts 303 valid pairs of samples from 23 companies in China to validate the research hypotheses. A confirmatory factor analysis in the AMOS software and the PROCESS bootstrapping program in SPSS is used in this study. Our findings indicate that workplace suspicion is positively correlated with silence behavior; knowledge hiding mediates the relationship between workplace suspicion and silence behavior; knowledge-based psychological ownership moderates this mediating effect by strengthening the negative impact of workplace suspicion on knowledge hiding; and face consciousness moderates the mediating effect by weakening the positive impact of workplace suspicion on knowledge hiding. Managerial and practical implications, limitations, and future research directions are discussed and offered.

A comparative analysis of non-invasive prenatal testing in Ontario and Quebec: the role of governing style in health technology innovation & adoption

BACKGROUND

While processes of adoption and the impacts of various health technologies have been extensively studied by health services and policy researchers, the influence of policy makers' governing styles on these processes have been largely neglected. Through a comparative analysis of non-invasive prenatal testing (NIPT) in the Canadian provinces of Ontario and Quebec, this article examines how decisions about this technology were shaped by contrasting political ideologies, resulting in vastly different innovation and adoption strategies and outcomes.

METHODS

A comparative qualitative investigation comprising of a document analysis followed by semi-structured interviews with key informants. Interview participants were researchers, clinicians, and private sector medical laboratory employees based in Ontario and Quebec, Canada. Interviews were conducted both in person and virtually- owing partly to the COVID-19 pandemic - to garner perspectives regarding the adoption and innovation processes surrounding non-invasive prenatal testing in both provinces. All interviews were recorded and transcribed verbatim and data were analyzed using thematic analysis.

RESULTS

Through an analysis of 21 in-depth interview transcripts and key documents, the research team identified three central themes: 1) health officials in each province demonstrated a unique approach to using the existing scholarly literature on NIPT; 2) each provincial government demonstrated its own preference for service delivery, with Ontario preferring private and Quebec preferring public; and finally, 3) both Ontario and Quebec's strategies to NIPT adoption and innovation was contextualized within each province's unique financial positioning and concerns. These findings illustrate how both Quebec's nationalist focus and use of industrial policy and Ontario's 'New Public Management' style had implications for how this emerging healthcare technology was made available within each province's publicly-financed health system.

CONCLUSIONS

Our study reveals how these governments' differing approaches to using data and research, public versus private service delivery, and financial goals and concerns resulted in distinct testing technologies, access, and timelines for NIPT adoption. Our analysis demonstrates the need for health policy researchers, policy makers, and others to move beyond analyses solely considering clinical and health economic evidence to understand the impact of political ideologies and governing styles.

Arab authorities use digital surveillance to control press freedom: journalists’ perceptions

Purpose

The purpose of this study is to investigate the extent of digital surveillance by Arab authorities, which face risks and threats of surveillance, and how journalists seek to press freedom by using tools and techniques to communicate securely.

Design/methodology/approach

The study used focus group discussions with 14 journalists from Syria, Saudi Arabia, Libya, Yemen, Oman, Jordan and Egypt. While in Egypt, questionnaires were distributed to 199 journalists from both independent and semi-governmental outlets to investigate how Egyptian journalists interpret the new data protection law and its implications for press freedom.

Findings

The study indicated that journalists from these countries revealed severe censorship by their respective governments, an element inconsistent with the Arab Constitution. The recommendation of the study encourages media organisations to play a more active role in setting policies that make it easier for journalists to adopt and use digital security tools, while Egyptian journalists see the law as a barrier to media independence because it allows the government to exercise greater information control through digital policy and imposes regulatory rules on journalists.

Practical implications

The study identifies practical and theoretical issues in Arab legislation and may reveal practices of interest to scientists researching the balance between data protection, the right of access to information and media research as an example of contemporary government indirect or “soft” censorship methods.

Originality/value

To the best of the authors’ knowledge, this paper is one of the first research contributions to analyse the relationships between Arab authoritarians who used surveillance to restrict freedom of the press after the Arab Spring revolutions of 2011 to keep themselves in power as long as they could. In addition, Egypt's use of surveillance under new laws allowed the regimes to install software on the journalists’ phones that enabled them to read the files and emails and track their locations; accordingly, journalists can be targeted by the cyberattack and can be arrested.

Assessing and improving co-creation in services: the customer-centric matrix

Purpose

The strategy of co-creation with customers is a fast-growing topic within the academic community, which companies are trying to master. This study aims to elucidate the range of possible co-creation strategies and identify how service firms can assess and improve co-creation to reap the most benefits.

Design/methodology/approach

This study examines 13 companies from five service industries, using netnography to analyse how they approach co-creation. The firms’ co-creation strategy is analysed according to the forms of co-creation they choose and the type of activities involved in the value chain, primary, support and corporate social responsibility (CSR).

Findings

This study identifies three co-creation axes (C3) for companies: primary activities, support activities and CSR activities. Then, four levels of customer involvement (A4) are defined as follows: levels zero (await), one (advise), two (assist) and three (act). As such, this study positions firms according to the A4C3 customer-centric matrix.

Practical implications

In this co-creation benchmark, firms should use the A4C3 customer-centric matrix to understand their positions vis-à-vis competitors. This allows firms to establish an appropriate co-creation strategy for their services so that customers are the actors in their personalised service.

Originality/value

This study is the first to propose a framework through which a company can identify three types of co-creation activities (primary, secondary, CSR; C3), using it to increase co-creation and draw inspiration from other companies.

Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis

The COVID-19 outbreak has rapidly affected global economies and the parties involved. There was a need to ensure the sustainability of corporate finance and avoid bankruptcy. The reactions of individuals were not routine, but covered a wide range of approaches to surviving the crisis. A creative way of accounting was also adopted. This study is primarily concerned with the behavior of businesses in the Visegrad Four countries between 2019 and 2021. The pandemic era was the driving force behind the renaissance of manipulation. Thus, the purpose of the article is to explore how the behavior of enterprises changed during the ongoing pandemic. The Beneish model was applied to reveal creative manipulation in the analyzed samples. Its M-score was calculated for 6113 Slovak, 153 Czech, 585 Polish, and 155 Hungarian enterprises. Increasing numbers of handling enterprises were confirmed in the V4 region. The dependency between the size of the enterprise and the occurrence of creative accounting was also proven. However, the structure of manipulators has been changing. Correspondence analysis specifically showed behavioral changes over time. Correspondence maps demonstrate which enterprises already used creative accounting before the pandemic in 2019. Then, it was noted that enterprises were influenced to modify their patterns in 2020 and 2021. The coronavirus pandemic had a significant potency on the use of creative accounting, not only for individual units, but for businesses of all sizes. In addition, the methodology may be applied for the investigation of individual sectors post-COVID.

Firm Characteristics, Business Environment, Strategic Orientation, and Performance

The purpose of this study is to empirically examine the influence of firm characteristics (size, age, industry type, and ownership) on a firm’s strategic orientation. The business environment, namely market uncertainty and competition intensity, is also analysed in association with the firm’s strategic orientation. Furthermore, the implication of strategic orientation for performance is tested. The study used 1024 data sets of 128 manufacturing firms listed on the Indonesia stock exchange from 2014 to 2021. Data panel regression and independent t-tests were employed for statistical analysis. Adopting Miles and Snow’s strategy typology framework, the findings indicated that the firm size, industry type, and competition intensity significantly influence the firm’s strategic orientation. Small firms preferred to adopt a proactive strategic orientation (prospector and analyser). Firms in the fast-moving consumer goods (FMCG) industry tended to adopt a proactive strategic orientation (prospector and analyser). Strategic orientation was found to positively and significantly influence firm performance. Firms that adopt a proactive strategic orientation (analyser and prospector) showed better performance than defensive ones (reactor and defender).

The seed sector development in low-income countries: Lessons from the Malawi seed sector policy process

Introduction

External conditionalities have shaped public policy development in borrowing nations. This has been through top-down policy support programs, an example being the policy reforms under the structural adjustment program. Under the seed sector reforms Malawi committed to the Southern Africa Development Community and the Common Market for Eastern and Southern Africa harmonized seed regulations technical agreements.

Methods

To contribute to the debate, we analyzed the Malawi seed sector policy process by investigating three questions: What were the leading events? Who were the stakeholders involved, and their roles? Which factors influenced the policy process? Qualitative tools were employed based on policy process theory using the Kaleidoscope Model. We used stakeholder inception, planning, feedback workshops, and key informant interviews (N = 17). This data was complemented by grey literature as secondary information. Snowball sampling was used to identify key informant interview participants based on the saturation principle. Narrative analysis focusing on content, structure, and dialogic context was used.

Results

Our results show a strong external influence on the seed sector policy process. This began after independence when development partners supported the establishment of the public agricultural research system to improve production for food security and export. Failure to achieve the earlier objectives resulted in economic reforms aimed at private sector-led seed sector development based on market-oriented policies. The increase in the private sector's role called for adopting and enacting regulatory policies and legislation that used policy transfer theory. International financial institutions, multinational companies, and regional economic communities led this process. Our evidence suggests that the civil society community in Malawi contested the policies for not recognizing farmers' rights. This affected the domestication process of the harmonized seed regulations technical agreements.

Discussion

Therefore, we recommend critical consideration and embracing of existing domestic social, political, and technical conditions to support economic policy reforms. This would help reduce unintended consequences and improve inclusivity. Governments may need to play an interlocutory role for the various actors in the policy domain during the domestication process.

Outcome effects, moral luck and the hindsight bias

In a series of ten preregistered experiments (N = 2043), we investigate the effect of outcome valence on judgments of probability, negligence, and culpability - a phenomenon sometimes labelled moral (and legal) luck. We found that harmful outcomes, when contrasted with neutral outcomes, lead to an increased perceived probability of harm ex post, and consequently, to a greater attribution of negligence and culpability. Rather than simply postulating hindsight bias (as is common), we employ a variety of empirical means to demonstrate that the outcome-driven asymmetry across perceived probabilities constitutes a systematic cognitive distortion. We then explore three distinct strategies to alleviate the hindsight bias and its downstream effects on mens rea and culpability ascriptions. Not all strategies are successful, but some prove very promising. They should, we argue, be considered in criminal jurisprudence, where distortions due to the hindsight bias are likely considerable and deeply disconcerting.

A systematic literature review on the determinants of sustainability reporting systems

In the last decade, the use of sustainability reporting as a tool for communicating and reporting on the performance of sustainability objectives by companies has led to a growing awareness of its value and development in the corporate world. Therefore, exploring this phenomenon for a better understanding and identifying its characteristic elements is important. This study aims to systematically review the literature to establish the distinctive elements of sustainability reporting and provide a complete theoretical framework that allows the classification of the drivers that are crucial for adopting sustainability reporting. Through the analysis, we describe the characteristic elements of sustainability reporting in a homogeneous and concise summary. The drivers that result, may prove useful not only in the context of non-financial reporting but also in encouraging adequate economic-business reflections that may inspire new research trajectories for scholars in this field.

How do accounting records affect corporate financial performance? Empirical evidence from the Indonesian public listed companies

Previous studies demonstrate that accounting choices could, directly and indirectly, affect firm performance. We investigate whether accounting choices and financial ratios could affect firm performance. We extend the financial ratio variables by adding accounting choice and interaction variables. Based on the panel random effect regression analysis of 100 Indonesian public listed firms, we report that activity ratio, leverage, and depreciation method choice tend to be associated with firm profitability. We conclude that higher assets and leverage tend to be associated with higher efficiency and fewer monitoring costs. However, there is a difference in direction between equity and asset for the leverage variable. This may be explained by the existence of premiums (or discounts) in the equity component, but not in the asset component.

The mediator role of well-being in the effect of COVID-19 anxiety on occupational commitment: research in the aviation sector

The coronavirus (COVID-19) pandemic, which emerged in China in December 2019, has severely affected many industries across the world and created substantial psychological, social and economic impact on individuals. With the coronavirus outbreak labelled as a pandemic by the World Health Organization, the first measures have been taken for the aviation industry. The crisis environment created by the pandemic had a negative impact on aviation personnel. The main purpose of this research is to investigate the mediator role of employee well-being in the effect of COVID-19 anxiety on occupational commitment. The data were collected through a survey of cabin and cockpit staff (n = 3862). After the analyses, it was found that the effect of COVID-19 anxiety on well-being, and occupational affective and normative commitment was significant. Moreover, it is among the findings that well-being has a partial mediator role in the effect of COVID-19 anxiety on occupational affective and normative commitment.

Investigating Accounting Factors through Audited Financial Statements in Businesses toward a Circular Economy: Why a Sustainable Profit through Qualified Staff and Investment in Technology?

This study examines the investigation of accounting factors through audited financial statements in businesses by analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze whether qualified staff and investment in technology affect the sustainability of profit in businesses through the investigation of accounting factors in the audited financial statements toward a circular economy, more specifically in these financial items: total assets (TASS), and intangible assets (IASS), total liabilities (TLIA), total income (TREV), and net financial income (NFI), based on questions about which financial items businesses should take care of, as well as businesses that do not invest in technologies and skilled staff: does this hinder profit sustainability? Therefore, for this study, data are collected from the financial statements (balance sheet and income statement) of (N = 800) businesses according to their activity (manufacturing businesses = 256, service businesses = 192, and distribution businesses = 353) during the period (2020–2022). The results show that each of the variables and factors had a significant impact on sustainable profit through the circular economy in (N = 800) businesses. However, to have a sustainable profit in business, it is strongly recommended to pay attention to these findings: businesses should (a) be careful with total liabilities, (b) increase the performance of total assets, (c) increase the performance of net financial income, (d) increase the performance of total business income, and (e) increase and develop the skills of workers, as well as improve technology (equipment, machinery, etc.). With implications and limitations, it was difficult to access some of the financial statements; there are only a limited number of variables, so the same models can be analyzed for other businesses, variables, and countries.

Strategy and additive technologies as the catalyst for outsourcing, process innovation and operational effectiveness

PURPOSE

There is rising interest in Industry 4.0 as a factor in the competitiveness of the organization. Although many companies are aware of the importance of Industry 4.0, the development of such initiatives in Colombia is slow. Consequently, this research investigates the impact of additive technologies as part of the Industry 4.0 concept on operational effectiveness and, therefore, the competitiveness of the organization and tries to establish the factors that hinder the adequate implementation of such new, innovative technologies.

DESIGN/METHODOLOGY/APPROACH

Structural equation modeling was used to analyze the antecedents and outcomes of operational effectiveness. To this end, 946 usable questionnaires were collected from managers and personnel from Colombian organizations.

FINDINGS

Initial findings show that management is aware of Industry 4.0 concepts and implements strategies for such initiatives. Nevertheless, neither process innovation nor additive technologies have a significant impact on operational effectiveness and therefore on the competitiveness of the organization.

PRACTICAL IMPLICATIONS

The implementation of new innovative technologies requires the closure of the digital gap between urban and rural areas and between large and medium and small enterprises. Similarly, the concept of Industry 4.0 as a new, innovative manufacturing concept requires a transversal implementation to increase the competitiveness of the organization.

ORIGINALITY/VALUE

The value of this paper lies in discussing the current technological and human capabilities and strategies that Colombian organizations, as an example of a developing nation, should improve to leverage the benefits of Industry 4.0 to remain competitive. The results are probably generalizable to other regions in developing countries throughout the world.

Dignity at stake - relatives' experiences of influencing dignified care in nursing homes

BACKGROUND

Dignity, in the care of older nursing home residents, has been an increasingly part of the public discourse the recent years. Despite a growing body of knowledge about dignity and indignity in nursing homes, we have less knowledge of how relatives experience their role in this context. This study is a follow-up to a previous study in nursing homes, which gave rise to concern about the relatives' descriptions of residents' dignity. The aim of this current study is to critically discuss relatives' experiences of influencing the dignified care of residents of nursing homes.

METHODS

Methodologically, the study is informed by a critical hermeneutic stance, where the analysis is guided by a qualitative interpretive approach and a humanizing framework. This is a secondary analysis that includes data from five semi-structured focus groups from a previous study. The participants were 18 relatives of 16 residents living in two nursing homes in rural northern Norway.

RESULTS

The main theme in this study, preventing missed care when dignity is at stake, is identified when relatives of nursing homes experience that they are able to influence dignified care by (a) pinpointing to prevent missed care and (b) compensating when dignity is threatened.

CONCLUSIONS

Despite their stated good intentions to safeguard dignity, relatives of nursing homes experience being alienated in their attempts to change what they describe as undignified and unacceptable practice into dignified care. The relatives' observations of dignity and indignity are, contrary to what national and international regulations require, not mapped and/or used in any form of systematic quality improvement work. This indicates that knowledge-based practice in nursing homes, including the active application of user and relative knowledge, has untapped potential to contribute to quality improvement towards dignified care.

When are clients helpful? Capitalising on client involvement in professional service delivery

Professional service firms apply specialist knowledge to create customised solutions to client problems. In their work, teams of professionals undertake projects in which clients may be closely involved in co-creating solutions. However, we know little about the conditions under which client involvement contributes to better performance. We examine the direct and conditional contribution client involvement can make to project success and propose team bonding capital as a moderator. We conduct multi-level analysis of data from 58 project managers and 171 consultants nested in project teams. We find a positive impact of client involvement on both team performance and team member idea creativity. Team bonding capital moderates the relationships client involvement has with both team performance and individual member idea creativity, where the impact of client involvement is greater when team bonding capital is high. Implications for theory and practice are discussed.

Research on enterprise digital transformation disclosure based on hypocrisy theory

By using the interactive big data between enterprises and stakeholders in social media, this paper investigates the views of different stakeholders on the disclosure of enterprise digital transformation. In view of the social media platform brings together different stakeholders, this paper uses the organizational hypocrisy theory to explore the stakeholders’ Reflection on the hypocritical speech, decision-making and action strategies adopted in the disclosure of enterprise digital transformation. Through data mining and computer-aided emotion analysis, the posts of sina Weibo’s top 500 Chinese enterprises from December 31, 2020 to December 31, 2021 and the reactions of stakeholders are retrieved and analyzed. It is found that stakeholders have different reactions to the hypocrisy strategies of enterprises. Although stakeholders pay more attention to information related to actions, and the disclosure of such actions will cause positive and negative reactions, the inconsistency of speech and decision-making will produce positive reactions and reduce negative impressions. Overall, research shows that the use of organizational hypocrisy strategies in social media can enable enterprises to manage the views and legitimacy of stakeholders.

Exploring the potential of blockchain technology within the fashion and textile supply chain with a focus on traceability, transparency, and product authenticity: A systematic review

Blockchain Technology has shown tremendous potential to be a foundation for the currently shifting paradigm towards more traceable and transparent supply chains. This review highlights the opportunities that exist in adapting Blockchain Technology in the fashion and textile supply chain, while also providing insight into the challenges of adopting this technology. This paper provides a systematic review of the potential of Blockchain Technology within the fashion and textile industry’s supply chain to analyse its role in traceability, transparency, and product authenticity. To achieve this, a substantive number of research papers and non-scholarly resources have been scrutinised. An emphasis was placed on topics regarding Blockchain Technology (BT), the fashion and textile industry and supply chain (manufacturing and distribution), traceability, transparency, and product authenticity. The selected research papers range from empirical analysis, argumentative, case studies, opinion articles, review articles, short reports, and book chapters.

Management control systems and innovation: a case study grounded in institutional theory

Drawing on the growing literature that has addressed the role of Management Control Systems in innovation and the literature on institutional theory, this study explores the case of Amorim Cork Composites to analyse how the situated rationalities within the company get reflected in the management control practices in use, and then how these practices are used to communicate and provide guidance when innovation is part of the strategy. The study uses a single case study approach at an innovative company, collecting data from 32 interviews, direct observations, and documentation of the company. Based on that data, this study is able to perceive the existence of a rationality that is constructed around the importance of innovation, which becomes a paramount part of the defined strategy and leaves signs on to the internal control practices of the company. After that, through a mix of strategic objectives, well-defined cascaded process of these objectives, values, mottos, objectives related to that situated rationality within the company, and with the commitment created within the “signing” of objectives contracts, managers are able to communicate strategically and provide guidance to the collaborators, driving them to action that makes them more aware.

The Dual Function of Organizational Structure: Aggregating and Shaping Individuals’ Votes

How do organizational structures influence organizational decision making? This article reveals organizational structures’ dual function: they both (1) aggregate and (2) shape individuals’ decisions. What makes this dual function so remarkable is that the two effects are diametrically opposed to one another. Ceteris paribus, a less stringent decision-making structure reduces the amount of support required for a given project to be greenlit at the organizational level, which should result in more investments getting approved. However, we find that this ceteris paribus assumption does not hold, because a less stringent decision-making structure also reduces individuals’ tendency to provide their support for an investment. Our experimental investigation of organizational voting provides evidence for our position that organizational structure plays an important role beyond mere aggregation: voting thresholds also affect individuals’ voting behavior. The combination of both effects explains why the organizational adoption of a new voting threshold may not yield the intended outcome.

Funding: This work was supported by a National Science Foundation CAREER Award from the Directorate for Social, Behavioral and Economic Sciences [Grant 1943688] granted to O. Schilke.

Supplemental Material: The online appendices are available at https://doi.org/10.1287/orsc.2023.1653 .

On interim performance evaluations and interdependent period outcomes

Performance feedback is an integral element of an accounting system, and firms provide this feedback at varying frequencies to their employees. This paper explicates the impact of an interim performance evaluation on the principal’s surplus using a dynamic two-period agency model. Two settings are discussed: single-purpose use, wherein accounting information is used solely for control purposes, and dual-purpose use, in which accounting information is used for production and control. Results demonstrate that the optimality of interim performance evaluations depends on the use of information and the interdependence of period outcomes. Furthermore, neither setting entails strict dominance with regard to carrying out interim evaluations or not. It implies that an interim evaluation can be optimal even if the optimal course of action does not depend on it. It further suggests that refraining from the interim review can be optimal even if that information is required to determine the optimal effort level.

Automation, organizational ambidexterity and the stability of employee relations: new tensions arising between corporate entrepreneurship, innovation management and stakeholder management

While previous entrepreneurship research has only seldom drawn on organizational ambidexterity, the analysis of the important contemporary tensions among entrepreneurship, innovation management and strategic management issues may be facilitated by more closely analysing organizational ambidexterity in entrepreneurial settings. In this paper, we follow this thinking and more closely analyse an often applied form of corporate entrepreneurship: automation. Such automation is transferring work that was formerly conducted by humans to machines and may thus result in new tensions between corporate entrepreneurship, innovation management and the management of organizational stakeholders such as employees. The present paper investigates whether increased automation lowers the stability of firms' relationships with their employees. In addition, we expect that this relationship is moderated by organizational ambidexterity, as employees may have perceived ambidexterity as a signal that their firm will not overly invest in exploitation only, but maintain a balance between exploitation and exploration. Drawing on stakeholder theory, previous insights into corporate entrepreneurship and a survey of German Mittelstand firms, our findings show that highly ambidextrous firms are indeed more vulnerable to automation, leading to lower employee relational stability. Our findings thus suggest that in highly ambidextrous firms, novel tensions around automation-related corporate entrepreneurship will be detrimental to the stability of the firm's relations with one of its key stakeholder groups: employees.

Factors influencing smart device addiction among preschool children: An extended protection-risk model perspective

Today, users of smart devices are from increasingly younger generations, and their use is very common among preschoolers. The problem of smart device addiction in preschool children has attracted widespread attention, due to which this study explores the influencing factors in children aged 2-5 years. Based on the protection-risk model, 236 Chinese parents were surveyed, and the data was analyzed using partial least squares structural equation modeling. The findings show that parental emotion regulation significantly and negatively influences children's depression and social withdrawal symptoms, whereas it has a significant and positive influence on parental self-control as well as outdoor intention. Also, children's depression and social withdrawal symptoms have a significant and positive influence on their smart device addiction, whereas parental self-control and outdoor intentions have no significant influence on it. Moreover, children's social withdrawal and depression have a mediating effect between parental emotion regulation and children's smart device addiction, but parental self-control and outdoor intention have no mediating effect between the two. This study identifies the factors influencing children's smart device addiction from a new perspective, providing theoretical support to address this problem of addiction.

Idiosyncrasies, isomorphic pressures and decoupling in technology platform business

Purpose

This study aims to explore the ways and contexts in which fintech firms are being developed, operated in the market and responds to competitive pressures and technological changes through isomorphism and decoupling mechanism.

Design/methodology/approach

How can new technology platform business successfully distinguish themselves from competitors while also ensuring that they are seen as legitimate and appropriate? This paper draws on a case study of fintech start-ups in Indonesia.

Findings

This study shows that managing market pressures for distinctiveness (customer-appealing) versus business pressures for profits (investor returns) drives firms’ quest for optimal distinctiveness. It is evident that fintech firms increase their control by consolidating themselves through their industrial association and by forming a close relationship with regulators. However, to escape the iron cage of the field, they increasingly control the coupling of profitability and compliance.

Originality/value

Through a qualitative-inductive approach, this study provides insights into technological development of platform business in the context of financial services and responsive movement towards cashless society.

Accountability in artificial intelligence: what it is and how it works

Accountability is a cornerstone of the governance of artificial intelligence (AI). However, it is often defined too imprecisely because its multifaceted nature and the sociotechnical structure of AI systems imply a variety of values, practices, and measures to which accountability in AI can refer. We address this lack of clarity by defining accountability in terms of answerability, identifying three conditions of possibility (authority recognition, interrogation, and limitation of power), and an architecture of seven features (context, range, agent, forum, standards, process, and implications). We analyze this architecture through four accountability goals (compliance, report, oversight, and enforcement). We argue that these goals are often complementary and that policy-makers emphasize or prioritize some over others depending on the proactive or reactive use of accountability and the missions of AI governance.

Environmental protection subsidies, green technology innovation and environmental performance: Evidence from China's heavy-polluting listed firms

The heavy-polluting industry is inexorably to responsible for the deterioration of the environment. Improving environmental performance is an unavoidable decision for heavy-polluting firms to ensure sustainable development under the policy framework of the carbon peak target. This study provides theoretical and empirical evidence for the effect of environmental protection subsidies on environmental performance. This study constructs basic and mediating effect models to measure how environmental protection subsidies affect environmental performance using panel data of China's heavy-polluting listed firms from 2008 to 2019. This is an important outcome of industrial green transformation in environmental governance and provides a scientific basis for government departments to formulate environmental policies. The results of the empirical analysis show that environmental protection subsidies can improve the environmental performance of heavy-polluting listed firms. After receiving environmental protection subsidies, firms engaged in clean and green production through green technology innovation, thereby reducing external environmental pollution and improving their environmental performance. The mediating role of green technology innovation in the relationship between environmental protection subsidies and environmental performance is significant only in state-owned firms and firms in Eastern China. The research results may further guide the direction of green development of heavy-polluting industries, and thus promote harmonious development between the environment and the economy.