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Research examining the antecedents of recalls, instead of their consequences, is relatively sparse and has not considered whether firms' likelihood to recall products is influenced by legal changes that could induce managerial opportunism, such as those reducing shareholder litigation risk. To examine this question, the authors exploit the staggered adoption of universal demand (UD) laws across several U.S. states as a quasi-natural experiment. UD laws aim to prevent frivolous litigation from disrupting a firm's normal business operations by making it more difficult for shareholders to sue managers for neglecting their fiduciary duties and hold them personally liable. Although UD laws are well-intended, the reduced threat of shareholder litigation disciplining a firm's managers could have unintended negative consequences. Indeed, using a difference-in-differences analysis, the authors find that following the adoption of UD laws, affected firms become less likely to recall products. This effect is weaker in the presence of organizational mechanisms constraining managers' self-interest-seeking behavior, such as a corporate culture focused on customer needs and interests or the exercise of normative control through monitoring by institutional investors. The authors do not find support for a potential alternative explanation of operational improvement and therefore higher product quality driving their findings. [ABSTRACT FROM AUTHOR]

In interfirm exchanges, transaction cost economics (TCE) argues that asset specificity, critical for value creation, poses hazards requiring contractual safeguards. TCE assumes actors have foresight to mitigate these hazards even though specificity is typically hard to observe, suggesting that managers' impressions may be biased. Taking a microfoundational approach, we explore how individual negotiators form perceptions of optimal asset specificity and aggregate them to a firm-level assessment that may be influenced through negotiation. We then explore how managers may actively manipulate their counterparts' perceptions to maximize their firm's value capture. We theorize about when this may occur and the implications for contractual governance, value creation and capture, and repeated exchanges—each of which may vary from extant predictions. By symmetrically applying an expanded bounded rationality assumption (including cognitive distortions) and net value capture motivation, we augment contract design research by enabling prediction of when and how managers' strategic behavior may impact exchange outcomes. As a result, this analysis provides a more nuanced understanding of when contract design may intentionally deviate from efficient governance predictions. [ABSTRACT FROM AUTHOR]

This research aimed to evaluate the implementation of lean management at Landspitali, the National University Hospital of Iceland, by examining the current state of the methodology, the effectiveness of the methodology, and the factors influencing managerial attitudes and outcomesin the hospital. The study provides actionable insights to optimise lean management practices in healthcare and offers guidance for future improvements. Using a mixed-methods approach, the research combined quantitative and qualitative analyses. The quantitative component involved a questionnaire with 18 questions distributed to 115 managers at Landspitali. The findings revealed that while most managers were familiar with the lean management methodology, many needed more confidence in its effectiveness, mainly due to insufficient information about its benefits. These results underscore the need for enhanced communication and education to build confidence and motivation among managers, thereby supporting more effective implementation at Landspitali and similar institutions. Additionally, the study identified a critical need for further training and development among staff – for example, through the establishment of a dedicated training academy focused on lean management methods. This initiative will address the gaps highlighted in the research, ensuring more effective implementation and sustained success. [ABSTRACT FROM AUTHOR]

Background: Accreditation and ISO 9001 programs in hospitals are widely adopted for quality control and quality improvement in healthcare. Objectives: The objective of this study is to identify stakeholders' perspectives and experiences regarding the implementation of accreditation and ISO 9001 programs in hospitals affiliated with the Social Security Organization in Alborz Province, Iran. Methods: In this qualitative study, participants were selected based on purposive sampling. For data collection, semi-structured one-to-one interviews were conducted with hospital staff in different positions (n = 30). All interviews were digitally recorded, transcribed verbatim, and analyzed using thematic analysis. Results: Based on the analysis, 10 primary themes and 88 subthemes were identified. The 10 primary themes were categorized as experiences, strengths, weaknesses, effective factors, and recommendations for the implementation of accreditation and ISO 9001 programs in hospitals. Proper planning, benchmarking, physician involvement, increased resources, and more training are suggested for the successful implementation of accreditation in hospitals. Additionally, fostering a positive culture, focusing on the executive dimension, changing managerial attitudes, training, and supporting and motivating staff are the most important recommendations for the implementation of the ISO 9001 program. Conclusions: The results provide important insights into the dimensions of implementing accreditation and ISO programs in hospitals, which can be used by health policymakers and managers to improve the implementation of these programs in Iranian hospitals. [ABSTRACT FROM AUTHOR]

What are the longer-term consequences of premigratory experiences on the political attitudes of those who migrate out of extremely authoritarian regimes? In this paper, using data from an original survey of North Korean defectors in South Korea conducted in 2022, we examine whether attitudes on executive power, self-sacrifice for the sake of the national community (postmigration), state ownership, and the duty to participate politically, vary among North Korean defectors, and whether those attitudes are based on their individual experiences in North Korea. Although we find little evidence that defectors express a greater willingness to sacrifice for the nation, former members (especially male members) of the Workers' Party of Korea are significantly more likely than nonparty members to express support for a strong unchecked leader. Some other indicators of elite status (such as higher education and organizational leadership) also suggest that defectors who were elites are more likely than defectors with less elite backgrounds to retain elements of the authoritarian socialization they experienced in North Korea. [ABSTRACT FROM AUTHOR]

Objectives: To compare cancer centre (CC) executives' attitudes towards palliative care between National Cancer Institute-designated CCs (NCI-CCs) and non-NCI-designated CCs (non-NCI-CCs) in 2018 and to examine the changes in attitudes and beliefs between 2009 and 2018., Methods: CC chief executives at all NCI-CCs and a random sample of non-NCI-CCs were surveyed from April to August 2018. Twelve questions examined the executives' attitudes towards palliative care integration, perceived barriers and self-assessments. The primary outcome was agreement on the statement 'a stronger integration of palliative care services into oncology practice will benefit patients at my institution.' Survey findings from 2018 were compared with data from 2009 to examine changes in attitudes., Results: 52 of 77 (68%) NCI-CCs and 88 of 126 (70%) non-NCI-CCs responded to the survey. A vast majority of executives at NCI-CCs and non-NCI-CCs endorsed palliative care integration (89.7% vs 90.0%; p>0.999). NCI-CCs were more likely to endorse increasing funding for palliative care (52.5% vs 23.1%; p=0.01) and hiring physician specialists (70.0% vs 37.5%; p=0.004) than non-NCI-CCs. The top three perceived barriers among NCI-CCs and non-NCI-CCs were limited institutional budgets (57.9% vs 59.0%; p=0.92), poor reimbursements (55.3% vs 43.6%; p=0.31), and lack of adequately trained palliative care physicians and nurses (52.6% vs 43.6%; p=0.43). Both NCI-CCs and non-NCI-CCs favourably rated their palliative care services (89.7% vs 71.8%; p=0.04) with no major changes since 2009., Conclusion: CC executives endorse integration of palliative care, with greater willingness to invest in palliative care among NCI-CCs. Resource limitation continues to be a major barrier., Competing Interests: Competing interests: DH received grants from Helsinn outside the submitted work., (© Author(s) (or their employer(s)) 2023. No commercial re-use. See rights and permissions. Published by BMJ.)

Community schools extend traditional school responsibilities by providing additional resources to support students, families, and communities, and ultimately attempt to change the school institution. Integral to the institutionalization of community schools are community school managers (CSMs) and their institutional work. Drawing from institutional theory, this study uses interview data to explore the deliberate actions taken by CSMs to create institutions, focusing on their efforts to develop their institutional identities and change normative associations. Institutional identities of CSMs were defined by their implementational responsibilities and organizational positioning. While CSMs skillfully identified, provided, and allocated resources within their implementational identity, the organizational identity remained ambiguous, lacking clarity on their organizational position or consistency in the teams on which they served. CSMs struggled to create normative associations that linked the resources they provided to the community school strategy. Moreover, the local leadership structure and principal support significantly and differentially impacted CSMs' institutional work. [ABSTRACT FROM AUTHOR]

Introduction: The COVID-19 pandemic has posed challenges to entities responsible for qualifying healthcare professionals worldwide, needing adaptation to offer distance learning courses in the face of implications such as social distancing. However, despite these courses, there are still gaps in understanding their effects. Objective: To analyse the feeling of professional managers on the effects of a distance learning course, implemented for the development of public health competencies during the COVID-19 pandemic. Methodology: Qualitative research based on data collected from the virtual course environment, which included responses to a question posed to manager-professionals one month after completion: "Which tasks do you routinely perform that have undergone any modification due to your participation in the course?" Data analysis used Descending Hierarchical Classification with the aid of the IRAMUTEQ® software, focusing on Simple Segments of Text (SST). SSTs were classified based on their respective vocabularies of higher frequency and words with significant association (p<0.001). Finally, the software produced a dendrogram illustrating the hierarchical class scheme. Results: 256 responses were processed with a utilization rate of 76.3% of SSTs, resulting in a dendrogram with four classes, revealing modifications in (1) Execution of daily work tasks; (2) Expansion of knowledge about work in the Unified Health System; (3) Coordination between areas for the development of actions in Public Health; (4) Support and guidance for health surveillance actions in collaboration with municipalities. Final Considerations: The use of IRAMUTEQ® software eased the processing and analysis of a large amount of qualitative data, yielding findings that showed significant changes in the professional practice of managers and, so, a positive impact on the development of public health competencies even during a pandemic. [ABSTRACT FROM AUTHOR]

The success of diversity initiatives depends on the support of those in positions of structural power—that is, managers. However, managers often resist such initiatives. Existing academic and practitioner conversations point to managers' demographics or ideology as the source of resistance to diversity initiatives. We propose that such resistance may originate from the managerial position itself. We argue that positions of structural power induce organizational identification, which motivates a view that one's workplace is equitable. Seven archival studies of government employees (Studies 1a–1 g) and three surveys of working adults (Studies 2a, 2b, and 3) suggest those higher in structural power perceive less inequity in their workplace due to higher organizational identification, resulting in lower support for diversity initiatives. Asking managers to deliberate on inequities within their own organization, thus challenging their default positive view, helps managers overcome their identification barrier (Study 4). This research helps shift the foci of resistance toward diversity initiatives from demographics or ideology to one's managerial position and provides practical implications for organizations seeking to support their diversity initiatives. [ABSTRACT FROM AUTHOR]

This research article examined the primary healthcare managers' managerial competency in enabling and managing changes. The study was conducted in Tanzania. This study used a cross-sectional research approach. A census sampling approach was used to gather data from one hundred and two healthcare managers. Utilizing SPSS version 25, statistical product and service solutions were used to analyze the data that had been gathered. Results show that, about the indicators within the preparation for change, implementation of change, evaluation of change, and leadership qualities concerning lead changes constructs, respectively, (73.53%), (65.69%), and (76.47%) of the healthcare managers are competent, and (26.47%), (34.31%), and (23.53%) are less competent. The study concludes that primary healthcare managers in Tanzania have shown both levels of competence and less competent practices in facilitating and managing changes. [ABSTRACT FROM AUTHOR]

Grounded in Strategic Leadership Theory (SLT), the exploratory study examined the effects of appraisal frequency on various work-related factors (job satisfaction, perceived board support, and organizational commitment) on executive director's current appraisal experiences. One hundred and sixty-two executive-level professionals in local park and recreation agencies completed an online survey that was used to measure the variables of interest. Results indicated differences in executive directors' job satisfaction, perceived board support, and organizational commitment based on the frequency in which the formal appraisal was administered. Complete and implications for organizations are discussed. [ABSTRACT FROM AUTHOR]

Business (customer and supplier) relationships can create or destroy value. Recognition of the value-creating potential of relationships and the ability to manage them, as well as the managers’ attitudes and approach in this regard, can become important success factors. In this study, the authors compare the approaches of managers in competitive and less competitive companies based on the results of the latest questionnaire survey conducted by the Competitiveness Research Centre of Corvinus University of Budapest. Their analysis indicates that competitive companies are more open with their business partners and pay more attention to supplier relations. In addition to the classic expectations (such as service quality, costs), they place a high value on longer-term values, reliability, expertise and learning opportunities in the relationship, and, overall, they tend to view business relationships as a more value-creating factor than less competitive companies. [ABSTRACT FROM AUTHOR]

Research Summary: Upper echelons research has generated insights into the organizational consequences of CEO narcissism. However, fewer studies have empirically attended to the mechanisms through which these consequences occur. Using the attention‐based view, we introduce a process model examining how CEO narcissism is linked to corporate risk‐taking through the board of director discussion tone of risk‐taking during board meetings. We further note that narcissistic CEOs have an increased ability to do so when they are appointed to be board chair. We find strong support for each of our hypotheses by utilizing a unique data set of corporate board meeting transcripts encompassing 88 public firms and 197 CEOs over 20 years. Our results suggest that narcissistic CEOs are adept at controlling the attentional foci of boards of directors to get their way. Managerial Summary: Our study offers an explanation as to how CEO narcissism influences firm risk‐taking behavior. Specifically, we demonstrate that narcissistic CEOs are prone to drive board discussions about risk‐taking to hold a positive tone—especially when they also serve as board chair—thereby enabling them to allocate increased resources toward risk‐taking strategies. Through an extensive analysis of board meeting transcripts spanning two decades across 88 companies, we illustrate how narcissistic CEOs wield substantial influence in molding board conversations to mirror their own pro‐risk inclinations. This insight further considers the importance of understanding CEO behavior in guiding risk management strategies in the future. [ABSTRACT FROM AUTHOR]

Over the past decade, there has been an increase in government initiatives to widen Higher Education (HE) participation in the UK. Consequently, various Further Education Colleges (FECs) provide HE in order to meet that drive. In 2021, 162 FECs provided HE undergraduate degrees , yet little research has been focused on HE lecturers and their experiences of working within these settings. As the literature reveals, staffing is a consistently problematic aspect of FE and impinges on the experiences and therefore satisfaction of lecturers in those settings. Based on preliminary questionnaires, semi-structured interviews were initiated with 10 College Based Higher Education (CBHE) lecturers in one General FEC to explore their professional perspectives and to shed light on the experiences of those in CBHE environments. The most significant finding revealed that, despite the passion lecturers feel for their job and the FE sector in which they work, there is significant dissatisfaction among CBHE lecturers which predominantly stems from the demands of juggling both HE and FE professional responsibilities. Similarly, there is a feeling that there is insufficient support provided by leaders and managers in these settings and, consequently, it is commonplace for lecturers to feel undervalued and overworked. [ABSTRACT FROM AUTHOR]

This article investigates the impact of bank size and business model on bank risk‐taking within the framework of the prospect theory. To fulfil this objective, we use the adjusted thermal optimal path model. The results suggest that conventional banks adopt the same risk‐taking behaviour for performance measures, regardless of their size. However, the size mainly influences the attitudes of managers towards Islamic banks. On the other hand, small Islamic banks, whether under‐ or over‐performing, take excessive risks. This behaviour is mainly explained by loss aversion. However, large Islamic banks that situated above the target are risk‐averse, since they adopt defensive behaviour. The results reveal that for risk measures and for both small and large banks, a bank's business model does not affect managers' attitude to risk. Therefore, small (large) banks adopt excessive risk‐taking (risk‐averse) behaviour and an offensive (defensive) strategy. The study has important implications for GCC banking regulators, supervisors, and market participants. Thus, our findings imply that understanding the impact of the bank size and business model on the risk‐taking behaviour of Islamic and conventional banks can help them reduce their risk and mitigate moral hazard and regulatory arbitrage behaviour. [ABSTRACT FROM AUTHOR]

Background: Hand hygiene is known to reduce healthcare-associated infections. However, it remains suboptimal among healthcare providers. In this study, we used the Behaviour-centered Design approach to explore the facilitators and deterrents to hand hygiene among healthcare providers in the Kampala Metropolitan area, Uganda. Methods: We conducted a formative qualitative study as part of a cluster randomised trial in 19 healthcare facilities (HCFs). The study used 19 semi-structured and 18 key informant interviews to collect data on hand hygiene status and facilitators and deterrents of hand hygiene. Research assistants transcribed verbatim and used a thematic framework aided by Nvivo 14.0. to undertake analysis. We used thick descriptions and illustrative quotes to enhance the credibility and trustworthiness of our findings. Results: About 47.4% of the HCFs had sufficient hand hygiene infrastructure, and 57.9% did not report total compliance with hand hygiene during patient care. The physical facilitator for hand hygiene was the presence of constant reminders such as nudges, while the biological included the frequency of patient contact and the nature of clinical work. The only biological deterrent was the heavy workload in HCFs. The executive brain facilitators included knowledge of workplace health risks, infection prevention and control (IPC) guidelines, and a positive attitude. A negative attitude was the executive brain deterrent to hand hygiene. Recognition, rewards, and fear of infections were the only motivated brain facilitators. Behavioural setting facilitators included proximity to functional hand hygiene infrastructure, the existence of active IPC committees, good leadership, and the availability of a budget for hand hygiene supplies. Behavioural setting deterrents included the non-functionality and non-proximity to hand hygiene infrastructure and inadequate supplies. Conclusions: The study revealed low compliance with hand hygiene during the critical moments of patient care and inadequacy of hand hygiene infrastructure. The deterrents to hand hygiene included a heavy workload, negative attitude, inadequate supplies, non-functionality, and long distance to hand washing stations. Facilitators included constant reminders, fear of infections, frequency of patient contact and nature of clinical work, positive attitude, knowledge of IPC guidelines, recognition and reward, good leadership, availability of budgets for hand hygiene supplies, availability and proximity to hand hygiene supplies and infrastructure and active IPC committees. Trial registration: ISRCTN Registry with number ISRCTN98148144. The trial was registered on 23/11/2020. [ABSTRACT FROM AUTHOR]

Introduction: Indonesia is one of the countries with the highest number of tobacco advertisements, promotion, and sponsorship (TAPS) across the globe, which play a significant role in increasing smoking prevalence. Since 2019, Klungkung District has adopted a TAPS ban at point of sale (PoS). Accordingly, this study aims to evaluate compliance with the total TAPS ban at PoS in Klungkung and the factors associated. Methods: This cross-sectional study was conducted in the Klungkung district from August to October 2021. The survey involved 200 samples of PoS and also the managers, which selected using stratified simple random sampling for registered PoS and a walking protocol for unregistered PoS. Data was collected through observation using a checklist and interview using a structured questionnaire by eight well-trained enumerators. Data were analyzed using SPSS. Results: The study successfully observed 200 PoS and also interviewed 200 PoS managers. The result showed the compliance was 72.5%. Of 9 factors analyzed using regression analysis, it was found that factors associated with the compliance were knowledge and attitude PoS manager toward TAPS ban (OR=11.3; CI:1.233-103.414; p=0.008), perceived of socio-economic impact factor (OR=8.1; CI:3.584-18.400; p<0.01), and tobacco industry interference (OR=2.8; CI:1.441-5.594; p=0,003). Conclusions: Compliance with the TAPS ban at PoS remain sufficient, even though it has not reached the target. Factors mainly associated with the compliance were the attitude of PoS manager, and tobacco industry interference. Hence, socialization and enforcement should be improved and sustained. [ABSTRACT FROM AUTHOR]

Purpose: To analyze the effects of psychological resilience and managerial attitudes (job involvement and commitment to budget goals) on the relationship between participative budgeting and managerial performance. Originality/value: The present study innovates by providing evidence of the cognitive effects of psychological resilience, the affective effects of job involvement, and budget goal commitment on the relationship between budgetary participation and managerial performance, which is the theoretical gap explored. Design/methodology/approach: Descriptive and quantitative survey research carried out through structural equation modeling (SEM) with a sample composed of 251 controllers working in companies in Southern Brazil. Findings: The findings show that the intervening variables (psychological resilience and managerial attitudes) exert a positive influence on the tested relations. The results demonstrate that participative budgeting influences managerial performance through the cognitive effects of psychological resilience, combined with the affective effects of budget goal commitment. Job involvement enhances levels of psychological resilience and has positive effects on managerial performance. Thus, it can be concluded that budget configuration influences controllers' resilience levels and contributes to their commitment to budget goals, as it triggers cognitive and affective reactions that increase managerial performance. [ABSTRACT FROM AUTHOR]

Managers' characteristics have been identified to have an influence on how they perceive innovation. This study examines the role of top managers' experience and how it influences their propensity to innovate. It employs a logit model to analyze data from the World Bank's Enterprise Surveys, primarily from small- and medium-sized enterprises in Russia. We justify the positive effect of managers' years of experience as an influential factor of enterprises' innovativeness in developing countries. The results show that top managers' years of experience directly affect innovation. [ABSTRACT FROM AUTHOR]

Traditional research has suggested that external environmental regulations and internal executive attitude are important factors. However, no in-depth study has yet to be conducted on the interaction between internal and external factors. This study constructs a model of the relationship between the different driving factors of eco-innovation from internal and external perspectives. By analyzing survey data covering 214 enterprises, this study explores the impact of environmental regulations on eco-innovation and further analyzes the moderating effect of the environmental awareness and commitment of top managers. Results show that, first, formal and informal environmental regulations and the environmental awareness and commitment of top managers have significant positive effects on eco-innovation. Second, the environmental awareness of top managers has no significant moderating effect on the relationship between environmental regulations and eco-innovation. Third, the environmental commitment of top managers has a significant positive moderating effect on the relationship between formal environmental regulations and eco-innovation. However, such environmental commitment has no significant moderating effect on the relationship between informal environmental regulations and eco-innovation. Finally, based on the empirical results, this study provides relevant managerial implications and policy suggestions. [ABSTRACT FROM AUTHOR]

Many studies indicated that technological, organizational, and environmental organizational predictors as the key determinants for attitudes toward the adoption of E-commerce. However, a few studies focus on the innovativeness of these relationships. This study focuses on the moderating effect of innovativeness on the relationship between attitude toward the adoption of E-commerce and its determinants. Data were collected from 259 SME owners/managers through a self-administered questionnaire, and structural equation modeling was used to analyze the data. The results identified perceived relative advantage, compatibility, complexity, organizational readiness, IT knowledge, competitive pressure, and supplier and customer pressure as important drivers of managers' attitudes toward Ecommerce adoption. Furthermore, the findings indicated a stronger positive relationship between compatibility, competitive pressure, and attitude for managers with high innovativeness as opposed to low levels of innovativeness. These results supported the view that innovativeness can shape managers' attitudes toward E-commerce adoption. The results will help SME owners/managers to plan and promote E-commerce adoption and grow their businesses. Governments can use the results of this research to develop more focused policies to encourage more favourable E-commerce adoption attitudes among managers of SMEs. [ABSTRACT FROM AUTHOR]

The research examined the effect of top management commitment (TMC) on operational performance and the mediating effect of green production. The study selected 219 manufacturing companies of Iraq. The result analyzed the direct effect of TMC on green production and operational performance. Also, the effect of green production on operational performance is analyzed. In addition, the mediating effect of green production between the association of TMC and operational performance analyzed. So, the direct and also indirect results found in the study were significant. This finding offers crucial understanding for managers in the manufacturing business, indicating that a strong commitment from top management and the use of green production may improve operational performance. Moreover, this study expands on the findings of prior research about the correlation between TMC and GP in enhancing OP. Therefore, this study enhances the existing research in Structural Equation Model (SCM). [ABSTRACT FROM AUTHOR]

Globally, food waste is a significant environmental, economic and social issue. Food waste in landfill creates the potent greenhouse gas, methane, contributing to climate change, with its management predominantly falling to local governments. Despite efforts by many countries, and extensive infrastructure and market development funding, food waste continues to be landfilled, with apparently similar councils taking diverse approaches. Using a mixed methods study design, data was firstly collected from a National online survey of Australian council-based waste management staff (n = 183), with descriptive and factor analysis of the survey data revealing a strong sense of structural empowerment (PCA.75 to.90) and a preference for sourcing information from networks (48%). These results informed a series of semi-structured interviews (n = 43) which, after thematic analysis, provided rich insights into the attitudinal and situational interpretations council-based waste managers bring to decisions around household food waste management. Framed by four pillars of Structural Empowerment, the findings suggest that waste manager's attitude is equally as important as support, resources, and knowledge and that, despite mandates and targets, individual motivational factors and organisational paradigms determined decision-making. Identified barriers included perceived capacity constraints, inadequate focus on actionable interventions, and fragmented, uninspiring, planning. This article provides important insights around 1) leveraging networks for knowledge dissemination, 2) fostering capacity-building initiatives, and 3) advocating for sustained engagement with food waste diversion within councils. This underscores the need for additional research into evolving council typologies and effectively engaging key stakeholders to achieve food waste diversion targets and address climate change impacts. [ABSTRACT FROM AUTHOR]

Nowadays, environmental issues and cleaner products are interest to many customers, considering whether to buy or continue using a product. This will affect the perception, attitude of upper managers in the process of strategic choices and operational management behavior. This study is based on the Upper Echelon Theory, research under the influence of customer pressure to attitude toward the environmental, decision choices for cleaner production strategies, implementation of environmental management accounting towards achieving green competitive advantage of Vietnamese manufacturing enterprises. In addition, the role of two moderator variables: (1) perceived benefit of cleaner production strategies and (2) perceived benefit of environmental management accounting in the research model is also considered. This study surveyed 234 CEOs of Vietnamese manufacturing enterprises. This study employed PLS-SEM, version 3 for data analysis. Results have shown that all relationships are statistically significant. Moderator variables have a statistically significant and positive impact in relationships in which they play a moderator role. This study helps CEOs realize the importance of producing products that are customer-oriented, environmentally friendly, and the implementation of environmental management accounting will have a strong impact on achieving a sustainable competitive advantage. [ABSTRACT FROM AUTHOR]

Purpose: Prior research has revealed that a large share of managers is reluctant towards the use of artificial intelligence (AI) in decision-making. This aversion can be caused by several factors, including individual drivers. The purpose of this paper is to better understand the extent to which individual factors influence managers' attitudes towards the use of AI and, based on these findings, to propose solutions for increasing AI adoption. Design/methodology/approach: The paper builds on prior research, especially on the factors driving the adoption of AI in companies. In addition, data was collected by means of 16 expert interviews using a semi-structured interview guideline. Findings: The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making. Research limitations/implications: The paper identifies four ways to foster AI integration for organizational decision-making as areas for further empirical analysis by business researchers. Practical implications: This paper offers four ways to foster AI adoption for organizational decision-making: explaining the benefits and training the more adverse categories, explaining how the algorithms work and being transparent about the shortcomings, striking a good balance between automated and human-made decisions, and involving users in the design process. Social implications: The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making. Originality/value: This study is one of few to conduct qualitative research into the individual factors driving usage intention among managers; hence, providing more in-depth insights about managers' attitudes towards algorithmic decision-making. This research could serve as guidance for developers developing algorithms and for managers implementing and using algorithms in organizational decision-making. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to develop a comprehensive model for performance improvement management among educational group managers by identifying critical factors and components that influence managerial effectiveness in educational settings. Methodology: The research adopts a descriptive-survey methodology, with a statistical population comprising 400 educational group managers from Islamic Azad University in Tehran. Using the Morgan table, a sample of 196 participants was randomly selected. Data were collected using a researcher-made questionnaire and analyzed using structural equation modeling (SEM) based on an exploratory factor analysis approach with LISREL software. Validity was assessed using composite reliability (CR) and Cronbach's alpha, with additional evaluations through Bartlett's test and KMO measure. Findings: The analysis identified six significant factors affecting performance improvement management: continuous monitoring and evaluation (R = .67, t = 9.56), knowledge management (R = .58, t = 8.27), professional development (R = .61, t = 8.70), empowerment (R = .89, t = 13.12), professional ethics (R = .71, t = 15.81), and managerial role (R = .69, t = 9.85). These factors encompass 25 specific components, such as planning, educational needs assessment, knowledge sharing, self-development skills, cognitive support, and strategic planning ability, all demonstrating significant factor loadings (p < .001). Conclusion: The findings underscore the importance of structured and continuous management practices in educational settings. Emphasizing continuous monitoring, effective knowledge management, professional development, empowerment, ethical standards, and strong managerial roles can significantly enhance the performance of educational group managers. These insights provide a robust framework for educational institutions to improve their management strategies and achieve better organizational outcomes. [ABSTRACT FROM AUTHOR]

This study attempts to compare innovative and less innovative agencies on innovative behavior, knowledge sharing behavior, Islamic work ethic and entrepreneurial orientation. Subsequently, data processing for the study adopts the use of the Dependent Sample T-test, known as the Paired T-test. Results of the study proved that there are significant differences between the public sector in terms of innovative behavior, Islamic work ethic, and its dimensions, i.e., effort, cooperation, and moral responsibility. There is also a significant difference between more innovative and less innovative agencies in terms of entrepreneurial orientation and its dimensions, i.e., innovativeness and proactiveness. Nevertheless, there is no significant difference between more innovative agencies and less innovative agencies in terms of knowledge-sharing behavior and its dimensions, i.e., knowledge donating and knowledge collecting. Likewise, one of the dimensions of entrepreneurial orientation, i.e. risk taking, has no significant difference between more innovative and less innovative agencies. Importantly, research findings provide a guideline for the government to find the solution of problem innovation in the public sector to improve service to society. Specifically, management support is very important in order to build a culture for knowledge sharing and a strong awareness among civil servants of the value of Islamic work ethic. Managers are expected to be first in implementing entrepreneurial orientation. Subsequently, this empirical study is the first that examines the comparison between innovation, knowledge-sharing behavior, Islamic work ethics, and entrepreneurial orientation in public sector knowledge-sharing behavior, Islamic work ethics, and entrepreneurial orientation in the public sector, which is more innovative and less innovative. [ABSTRACT FROM AUTHOR]

Organizational inertia as a defensive mechanism has pervasive effects on the functional aspects of organizations, including financial functions. One of these financial aspects affected by inertia is the cost of equity capital. Hence, This article aims to contribute to the accounting knowledge literature by presenting the framework of organizational inertia (OI) and investigating the effect of the cost of equity capital (COE) on it. This article uses meta-synthesis, the Delphi process, and, finally, questionnaire design to measure organizational inertia. The mentioned questionnaire was sent to the managers of the sample companies, and finally, 138 questionnaires were completed and returned and included in the statistical analysis. To measure the cost of equity capital, we use three proxies, including the O'Hanlon and Steele (2000) Model (OSM), CAPM, and Industry-Adjusted Earnings-to-Stock Price Ratio (IndEP). The results show that organizational inertia has a positive and significant effect on the cost of equity capital. The research results have confirmed that organizational inertia has a positive and significant effect on the cost of equity capital. This means that the increase in structural resistance causes the company's financing costs to increase, and the company faces more challenges in obtaining resources. [ABSTRACT FROM AUTHOR]

This study explores the impact of organizational factors on strategic unlearning through the mediating role of knowledge sharing in Iran's state-owned banks. The aim is to develop human resource capabilities based on organizational learning and strategic unlearning patterns to effectively attain the objectives of Iran's state banks. The research population includes 412 managers and deputies of Iran's state-owned banks, and the sample size is 199 participants. A researcher-made questionnaire was applied to collect data, and SmartPLS3 software was used for statistical analysis. The results indicate that organizational factors positively impact strategic unlearning through the mediating role of knowledge sharing. Strategic unlearning leads to greater motivation for talent development in creative environments, causing constructive changes that improve individual and organizational performance, leading to innovation and creativity. The study highlights the importance of strategic unlearning in Iran's state-owned banks and its positive impact on progress toward a better future. [ABSTRACT FROM AUTHOR]

Facing competitive market situations, customer recommendations are an essential tool to attract potential customers as well as to get free promotions. This study aims to measure the most important airline's service quality attributes of customer recommendations toward full-service and low-cost carrier airlines from Indonesia. To measure the most important airline's service quality attributes influencing customer recommendations, a feature selection approach was used. The performance of feature selection algorithms was evaluated using support vector machines (SVM). Findings revealed that airlines' reputation, employee knowledge, and information system were the most important airline service quality attributes of customer recommendations toward full-service airlines. On the other hand, airlines' reputation, employee knowledge, employee courteousness, on-time performance, safety & security, error records, responsive employees, and information systems were for low-cost carrier airlines. This research provides paths to airlines managers on how to get free advertisements through customer recommendations. [ABSTRACT FROM AUTHOR]

Senior managers are the customers of organizational performance measurement methods to help them make better decisions at the firm level. One of the most applicable methods is Network Data Envelopment Analysis (DEA). Network DEA models consider systems that have a network structure in which system inputs, after passing several intermediate interactions, are transformed into intermediate productions and finally leave the system as output products. However, many realworld cases do not necessarily conform to this network structure, which is related to the system outputs during multiple time periods or the same "dynamic" impacts. These structures cannot handle dynamic impacts. Therefore, this paper presents a novel structure that can consider the dynamic impacts and influences of sub-units on each other at various time periods. Besides, two models based on slack variables are proposed which can consider dynamic effects and calculate the efficiency of such networks. Using these models, the overall efficiency of networks is calculated for the whole time period. Finally, these models are applied to two examples, and the results obtained are compared with other methods. [ABSTRACT FROM AUTHOR]

This study examines the networking and learning capabilities of small and mediumsized businesses (SMEs), which enable organizations to generate strategic ambidexterity on environmental dynamism. For this purpose, 190 respondents from SMEs in Indonesia were polled and analyzed using SEM PLS. The results show that networking and learning capabilities substantially impacted strategic ambidexterity. Surprisingly, environmental dynamism does not moderate the association between SMEs' capability in networking and strategic ambidexterity. In addition, networking and learning capabilities positively affect ambidexterity in SMEs. Conversely, environmental dynamism moderates the link between learning capabilities and strategic ambidexterity. The study's findings assist SME owners/managers and practitioners in developing and sustain networking and learning capabilities to achieve ambidexterity. [ABSTRACT FROM AUTHOR]

The intersection of sustainability and sports has emerged as a pivotal arena for exploring the evolving dynamics of contemporary society. In the context of Formula 1, sustainability-related norms and policies have started to affect sponsorship relations. The study aims to examine how F1 teams’ sustainability strategies have impacted their sponsorship policies. To get a better understanding of views, motives and activities related to the adaptation of the sustainability concept to their sponsorship propositions, semistructured interviews with commercial managers from three F1 teams were conducted. Facing diverse stakeholder pressures and expectations, as well as the newly adopted internal policies, the teams’ commercial departments have embraced sustainable development for strategic and instrumental reasons. The adjustments concentrate on aligning the teams’ sponsorship practices with their management vision and sustainability prioritisation. Simultaneously, they also aim to support the implementation of the teams’ sustainability commitments. However, the data suggests that sustainability is not yet consistently a decisive factor in F1 sponsorships. That sparks ethical dilemmas, as teams continue partnering with sponsors from contradictive industries, highlighting a paradox between the sport’s dedication to sustainability and its reliance on commercial ventures. The paper unpacks the under-researched relationship between the adoption of sustainability norms and policies and their practical manifestations in organisational sponsorships. [ABSTRACT FROM AUTHOR]

Purpose: This study explores the managerial practices that influence governing Public-Private Joint Ventures (PPJVs) between appointed managers of State-Owned enterprises (SOE) and International Firms under the moderating role of Sharīʿah. Methodology: The study utilises qualitative empirical data gathered through interviews with long-practised public and private managers in the Egyptian extractive industry. Findings: The study elucidates the differing managerial philosophy and its associated concepts between appointed managers of SOE and International Firms in PPJVs hosted in Islamic economies and based on Sharīʿah Law. Findings report on the tensions of power asymmetries resulting from interdependence between appointed managers of both parties. The identified tensions of power asymmetries can be eased through sound ethical behaviour and management of the differing concepts by employing the managerial practices of Trust-building and Experience Compatibility. Trust-building reported mutual occurrence between all participants signifying its importance in governing PPJVs. Experience Compatibility reported a contrast between participants on its importance in governing PPJVs. Significance: The contribution of this study lies in expounding the consequences of interdependence between appointed managers from Sharīʿah-compliant firms (The SOE) and International Firms, and the resulting tensions of power asymmetries that they face in governing PPJVs. Appointed managers of Sharīʿah-compliant firms should embrace sound ethical grounds rooted in the ethical values derived from the ethos of Islam. Similarly, appointed managers of international firms should realise the ethical concepts of their counterappointed managers of Sharīʿah-compliant firms. This eventually helps in building mutual trust and ease in increasing levels of experience compatibility between them. Limitations: The study is based on data from the Egyptian PPJVs in the extractive industry. Future comparative studies can be held on countries with similar social and political settings to validate and test the findings. Implications: This paper provides theoretical foundations that bridge the differing managerial philosophy and its associated concepts between appointed managers from Sharīʿah-compliant firms and international firms on the ethical grounds of Islam. Furthermore, it purports practical ways to build mutual trust between appointed managers from both parties. [ABSTRACT FROM AUTHOR]

This study contributes to the emerging literature on board co-option by examining how and to what extent co-opted directors influence managers' attitudes about earnings management. We find robust evidence that co-option mitigates both real activities and accrual-based earnings management. Our findings support the view that higher co-option reduces managerial short-termism because it enhances managers' job security as co-opted directors are known to be less likely to remove managers from office. Our results are robust to different measures of both co-option and earnings management, and they continue to hold after accounting for endogeneity and selection concerns. Finally, we provide additional evidence showing that a higher degree of co-option lowers the likelihood of the chief executive officer (CEO) being forcefully removed from the office for managing earnings in the previous year. JEL CLASSIFICATION G30; G34; G39 [ABSTRACT FROM AUTHOR]

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A compelling organizational mission can contribute to employees' sense of work as worthy and thereby meaningful. Yet realizing this potential depends on whether and how the mission is conveyed to employees and connected to their day-to-day work, with organizational performance measurement practices playing a critical but poorly understood role. To develop empirically grounded insights into how measurement practices shape individuals' perceptions of work as worthy, we leverage a qualitative, inductive study of two U.K. social enterprises. We find that employees' encounters with measurement practices both affirm and challenge perceptions of work as worthy by influencing whether employees can accomplish their work tasks, see the impact of their work, and have a credible and valued voice in their interpersonal interactions. Building on these findings, we develop a model that theorizes practical, existential, and relational pathways through which measurement encounters create ongoing expansions and contractions of work worthiness. Taken together, our findings and model broaden understandings of the sources and processes of meaningful work, develop a dynamic conception of meaningfulness, and point toward a more agentic view of organizational performance measurement processes. [ABSTRACT FROM AUTHOR]

This study investigated whether, and under what conditions, self‐control demands (SCD) are associated with less interpersonal justice (politeness or respect) and more interpersonal injustice (degrading or inappropriate remarks) behavior. Drawing from extended self‐control theory and integrating the motivation literature, we posit that (1) SCD have a stronger effect on actors' attempts not to be unfair than on their attempts to be fair because avoidance behavior is more demanding than approach behavior. Further, extended self‐control theory posits that people control themselves more effectively when they are personally motivated and external standards are present. Accordingly, we further posit that (2) emphasizing self‐transcendence values (i.e., the stable motivational goal to consider others' welfare) and (3) acting in strong situations (i.e., the presence of external normative standards on appropriate behavior) buffer the SCD effect. Results from two realistic simulation studies show that SCD were related to actors' interpersonal justice and injustice behavior. Across both studies, different results patterns, and relationships with the other variables for justice and injustice emerged. Thus, although the stronger effect of SCD on injustice (vs. justice) was not generally supported, the finding suggests that adhering to and not violating interpersonal justice rules are indeed different from one another. In addition, SCD were less detrimental among actors with higher self‐transcendence values and when actors operated in strong (vs. weak) contexts. A three‐way interaction showed that especially among actors with low self‐transcendence values, who act in weak contexts, SCD provoked injustice. We discuss theoretical and practical implications. [ABSTRACT FROM AUTHOR]

Background: The Covid-19 pandemic will have an impact on the funding strategies of companies in the health sector, as fluctuations in income will play a significant role in determining their ability to finance various activities. This phenomenon will manifest itself in the context of capital structure policy determinations. Purpose: This study aimed to investigate the impact of COVID-19 on the capital structure behavior of healthcare companies in Indonesia. Design/methodology/approach: Utilizing the data from fourteen companies that were listed on the Indonesia Stock Exchange for the period of 2017-2022, a panel data regression based on the Generalized Least Squares (GLS) approach was used to analyze the impact of COVID-19 and other factors on the capital structure decision. Furthermore, the partial adjustment model with the Generalized Method of Moments (GMM) estimator was employed to measure the speed of adjustment toward target leverage. Findings/Result: We found COVID-19 had a significant impact on capital structure. Other factors that influenced the capital structure were the return on equity, current ratio, and growth. Finally, the healthcare companies in Indonesia readjusted their capital structure toward target leverage at a rapid rate. Managers of companies in the health sector can arrange considerations according to the order of funding sources, using internal funding sources first in the form of retained earnings, then debt, and if necessary, issuing equity. Conclusion: During a crisis, the effects experienced by different sectors exhibit variations. Consequently, conducting sector analysis research during a crisis becomes crucial in order to ascertain the precise impact of specific crises on particular sectors. Originality/value (State of the art): This research contributes to the existing literature on capital structure decision and speed of adjustment by adding the COVID-19 crisis dimension, especially when the industry play the important rule. [ABSTRACT FROM AUTHOR]

Purpose: The aim of this research is to analyze the influence of national culture on knowledge sharing and to suggest the managers and practitioners how to manage the knowledge sharing effectively and efficiently in culturally diversified organizations. Methodology/Approach: Basically, this research is part of the PhD research dissertation of the author. The research was conducted through qualitative content analysis of research articles on the subject matter. Findings: The results revealed that national culture draws significant influence on sharing of knowledge. Members of different societies show different types of behaviors, trends and tendencies toward KS. Apart from cultural differences, language differences and translation issues also create several problems in the process of knowledge sharing, making it complicated for both sharers as well receivers of the knowledge. Implications/Originality/Value: This research offers key thoughts and implication for the managers and practitioners, to know the issues, difficulties, complications and delicacies of cross-cultural knowledge sharing. The author has also suggested valuable recommendations at the end, for the effective management of knowledge sharing in a cross-cultural working environment. The author has also offered areas and new dimensions of conducting research in this important domain of research. [ABSTRACT FROM AUTHOR]

The adoption of Artificial Intelligence (AI) is a growing topic, particularly in the context of decision-making processes. However, there is a limited focus on this subject, especially in developing and emerging countries, which present unique challenges distinct from those in developed nations. Small and Medium Enterprises (SMEs) in these regions have received insufficient empirical attention, and existing literature suggests that variables influencing AI adoption may vary based on the configurations of these companies. This study addresses two critical research gaps by examining AI adoption in the specific context of Colombian organizations, particularly focusing on SME managers. Replicating scales and a structured model from a previous study in the United Kingdom, the research involves 83 companies from the Caribbean region of Colombia. The findings reveal partial differences from the UK study, emphasizing the impact of facilitating conditions on behavioral intentions to adopt AI in decision-making, while peer influence lacks significance. While 10 out of 17 hypotheses replicate UK results, the study raises questions about how SMEs in Latin America perceive threat, severity, effort, personal concerns, and external support differently. [ABSTRACT FROM AUTHOR]

Objective: It was a student sports efficiency model. Methodology: The present research method was intertwined. The sampling method in the qualitative, non -randomized type was also targeted and available. The quality data collection tool was a semi -structural interview with 15 people academic sports and economics. In the quantitative section, 384 people were selected in a multi -step cluster. Results: In the qualitative section after interviewing and encoding all the codes extracted in eleven management, political, socio-cultural, facilities and equipment, law, technology, research and development, media, marketing, economic and private sector attraction to codes They were divided. The findings also showed that all the extracted components can explain the efficiency of student sports with an economic approach, and the research communication model was also fitted. Conclusion: Student sports in its ideal form can be the primary support of the country's sport system, which requires the active participation of academic officials in sports, the positive attitudes of managers and officials to sports and student activity, and the adoption of focused strategies and policies on student sports. [ABSTRACT FROM AUTHOR]

The implementation of Human Resource Development (HRD) practices in family firms presents several challenges. In attempting to protect the socioemotional wealth of the firm, family managers might design HRD practices that ignore the well-being of nonfamily employees. Moreover, Human Resource professionals (HRPs) may lack the power to influence HRD practices. We adopt an interpretive single case study of a large Mexican family firm to explore HRPs' role in influencing mutual gains for the firm and its employees through HRD. The findings illustrate HRPs' use of power over meaning to persuade family managers by creating a legitimate rhetoric that tailors HRD practices to foreign subsidiaries, and satisfies both family and nonfamily stakeholders. The paper has implications for the literature on HRD in family firms by drawing on the mutual gains' perspective and the micro-agency of nonfamily executives. [ABSTRACT FROM AUTHOR]

PURPOSE: The entrepreneurship-ethics nexus draws considerable interest from researchers and practitioners with little resolution. Our purpose with this paper is to contribute to the debate by shedding light on the relationship between managers' attitudes toward unethical behavior and their subsequent entrepreneurial intention (EI) in an emerging economy context. Given the complex and multifaceted interplay between unethical behavior and EI, we extend our investigation by including decision-making speed and attitude toward risk to explain the relationship further. We take a granular approach to facets of unethical behavior to gain deeper insights into the specificity of influences they pose on subsequent behavioral intentions. METHODOLOGY: Primary data were collected from 214 Kosovan managers employed in companies from different industries. Hypothesized relationships were tested by conducting hierarchical regression analyses. FINDINGS: Our results indicate that managers with higher EI are not necessarily unethical overall. We did not find support for the hypothesis that managers with stronger attitudes toward unethical behavior demonstrate higher entrepreneurial intentions. Focusing on dimensions of unethical behavior, we find that managers who favor bribery are more entrepreneurially inclined. Furthermore, we find that managers who are quick decision-makers and risk-takers express higher EI. IMPLICATIONS: Theoretically, we add to the existing body of research on ethics and entrepreneurship by empirically examining the relationship between attitude toward unethical behavior and EI and the viability of the Theory of Planned Behavior as a framework for integrating unethical behavior in entrepreneurship research. Our study affirms the extension of the theoretical and empirical underpinnings concerning ethics and entrepreneurship, contemplating that they are pervasive across contexts. We provide important practical implications for managers, especially in the corporate entrepreneurship and training context. Managers are encouraged to foster an entrepreneurial-friendly environment that abides by ethical standards. Our study also informs policymakers of the importance of formal education on entrepreneurship as a mechanism to enforce ethical awareness in future entrepreneurs and intrapreneurs. ORIGINALITY AND VALUE: This study is among the first attempts to test the relationship between unethical behavior and EI in a managerial sample and nonwestern context. [ABSTRACT FROM AUTHOR]