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Leadership research has assumed that leader group prototypicality enhances leadership influence during a leader's tenure. Other leadership research has also assumed that leaders, especially founders, can transform their leadership influence into a legacy that will survive death and departure from the organization and continue to impact followers. However, to understand the historically embedded nature of leadership influence, it is critical to unpack how specific leaders can become group prototypes and influence followers after their departure. We address this opportunity by examining organizational ghosts—former organizational members who become the ideal prototype of an organization's values and identity. Drawing on qualitative data from an organizational merger, our analysis reveals that admired and adored leaders with broad exposure became embodied organizational prototypes. After organizational exit, they became organizational ghosts, institutionalized by associative learning, perpetuated practices, and physical memory work. When activated—either intentionally or organically—these ghosts had "ghostly encounters" (remembered and imagined) with remaining members that safeguarded the organization, comforted organizational members, and devalued alternative value systems. We introduce the concept of organizational ghosts, explain how leaders can become ghosts, and specify remembered and imagined encounters as mechanisms through which former leaders can have enduring influence in organizations. [ABSTRACT FROM AUTHOR]

Organizations can motivate and coordinate work by socializing members to internalize organizational values. Existing theories posit that organizations achieve normative control through encapsulation, wherein peers and managers are primary sources of members' socialization. Drawing on ethnographic data from a not-for-profit school, I show how an external actor—beneficiaries—can become a source of normative control. I develop a multistage process that explains how teachers were socialized by parents, specifically by hearing these parent beneficiaries narrate their needs; engaging in collective storytelling about beneficiaries; experiencing episodic shaming centered on how teachers' daily performance met (or did not meet) beneficiaries' needs; and receiving validation from beneficiaries. Because these sequential stages establish beneficiaries as sources of control through social interactions set in specific times and places, and establish shared emotional states among organizational members, I theorize that these stages compose a ritual of integration. Although teachers initially arrived at the school with heterogeneous values, this ritual led many of them to internalize the organizational value of self-sacrifice. Teachers who were unmoved by parents' stories or came to see parents as exploitative did not internalize this value, and they tended to exit the organization. This study reveals how normative control can arise not only through socialization from in-group members but also from ritual interactions with and about beneficiaries. [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 study explores how organizations experience and respond to identity challenges that arise due to conflicting interpretations of their past. Drawing on a case study of a fintech venture, we offer a process model that illuminates the unfolding of "temporal identity complexity," a sensemaking process that involves different members developing conflicting understandings of how the past undermines the organizational identity. Our model also reveals how leaders can restore members' beliefs in the organizational identity through "temporal synergizing," a sensegiving process that recombines conflicting interpretations of the past to support desired identity claims in the present and future. In contrast with prior research that has emphasized the need to construe a sense of identity continuity over time, we show how organizations can instead capitalize on perceived discontinuity in their past to reaffirm their identity. We discuss this and other contributions to research on organizational identity, focusing on its threads on sensemaking and rhetorical history. This includes exploring the important role that temporality and emotions play in organizational identity reconstruction. [ABSTRACT FROM AUTHOR]

Despite the fact that organisational values play a pivotal role within organisations and allow for a broad differentiation between universities, little is known about the organisational values universities select to pursue, and the factors impacting the selection of specific values. Therefore, we aim in this study to explore what type of organisational values universities express in their identity claims, and whether the institutional control (public vs private) affects value selection. We analysed the mission statements (i.e., identity narratives) of 169 Turkish universities using an a priori coding approach. The results indicate that public and private universities express similar value profiles and address different pressures from stakeholders by communicating a hybrid set of values. [ABSTRACT FROM AUTHOR]

Purpose: The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time. Design/methodology/approach: We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies. Findings: Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area. Originality/value: This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes. [ABSTRACT FROM AUTHOR]

Purpose: This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story. Design/methodology/approach: We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication. Findings: We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future. Research limitations/implications: Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions. Practical implications: The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi's journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting. Originality/value: The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time. [ABSTRACT FROM AUTHOR]

Objective: This study aims to identify the criteria and indicators of the "Paternal Home" metaphor in public organizations. This metaphor can reflect the distribution of power, authority, responsibility, expectations, and organizational values. Methodology: Using the phenomenological method, a framework of these criteria and indicators has been identified at the levels of managers, employees, and the organization. This framework was developed through semi-structured interviews and Colaizzi's content analysis. Findings: At the managerial level, the identified criteria are: clear goals of the manager, manager's support, managerial modeling, managerial consideration, power sharing and participation, justice and non-discrimination, and managerial transparency. At the employee level, the identified criteria are: organizational commitment of employees, employee effectiveness, task importance, trust among employees, employee dependency and attachment to the organization, willingness to continue cooperation with the organization, loyalty and sense of responsibility towards the organization, employee altruism, work conscience among employees, protection of organizational resources, civic behavior and social etiquette of employees, employee interest, and employee intimacy. At the organizational level, the identified criteria are: organizational integrity and honesty, organizational reliability, organizational competence, shared organizational vision, team learning in the organization, organizational attention to employees, and organizational adaptability and organicity. Conclusion: These findings can help organizations create an environment that employees perceive as their paternal home, thereby increasing their commitment, loyalty, responsibility, and satisfaction. [ABSTRACT FROM AUTHOR]

Marketing mix strategy plays an important role and serves as a road map for achieving organizational and marketing objectives. An effective marketing mix in the food brand segment strengthens the product's image, recognition, perception and market share by offering superior value to its customers. The purpose of this case study was to review the marketing mix strategy of a local spice brand with a focus on the bottom of the pyramid (BOP) customers. The case revolved around many questions, encompassing several aspects related to brand marketing, marketing mix strategies, communication and brand distribution, and the company's core values and vision and its alignment with the mission. The data for this case study were acquired from secondary sources. The information set highlighted the marketing mix and raised questions regarding the underlined challenges faced by the brand for penetrating and maintaining its presence in the market. [ABSTRACT FROM AUTHOR]

This study examined the influence of organisational culture on job satisfaction among human resources for health in Local Government Authorities in Dodoma City, Tanzania. A study on organizational culture and job satisfaction is essential for designing human resources for health policies and satisfaction strategies that fit workers' perceptions from the health sector. Using crosssectional design, the study collected data from a sample of 230 human resources for health. The study collected quantitative and qualitative data using survey questionnaire and interview methods respectively. Quantitative data were analysed using descriptive statistics and binary logistic regression. The qualitative data from the key informants were analysed through content analysis. Descriptive findings indicate that there is job dissatisfaction among human resources for health in Dodoma. The findings denote that human resources for health are mainly dissatisfied with their salary, recognition, achievement, supervision, and job content in the LGAs. Also, the study findings reveal that organizational values, taboos, and structure significantly influence job satisfaction. Specifically, high alignment with organizational values (AOR=1.257, p=0.0354), strong influence of organizational taboos (AOR=1.433, p=0.0175), and organizational structure (AOR=1.861, p=0.0266) were associated with higher job satisfaction. Similarly, the findings add that organizational culture aspects, namely open communication, freedom of speech, mutual respect and welcoming newcomers, influence positively job satisfaction. The study concludes that certain aspects of the organizational culture influence job satisfaction. It is recommended that the Local Government Authorities in Tanzania, including Dodoma City, should develop recognition programs to acknowledge and reward employee contributions. [ABSTRACT FROM AUTHOR]

In their nascent stages, charter schools formed under competing ideologies. In academic circles, charter schools were envisioned as pedagogical laboratories that would allow for educator- and community-driven school improvement. In other circles, charter schools emerged as a free-market reform driven by accountability, choice, and growth. Amid the neoliberal accountability era, the latter ideology has emerged as a stronger driving force across the educational landscape, particularly amid the proliferation of Charter Management Organizations (CMOs). Based on real events, a charter school founder struggles to hold onto organizational values while scaling from a small charter school to a large CMO. [ABSTRACT FROM AUTHOR]

Gen Z is well-recognized as the first generation to have lived through the full digital era. They are used to utilizing technology, have been on social media since they were young children, and have even developed an addiction to it because they grew up in a technologically advanced world. Preliminary research has looked at Gen Z's educational preferences in the marketing and education realms, as well as product promotion techniques directed towards them. Furthermore, most of the early Gen Z research was conducted in the United States. Because there is a lack of reliable literature studies on HR and organizational research material related to Gen Z and their career-related objectives, organizations are ill-prepared to accept this new generation into the workforce. This study identifies the organizational values that the members of Generation Z find significant. The purpose of the study is to ascertain how closely the members of Generation Z align with corporate values and preferences. The research employs a quantitative methodology: 109 Turkish university students who were enrolled in classes were given a survey. Consequently, this identified the preferences of Generation Z members in Turkey. The literature lacks reliable studies regarding diverse investigations on Generation Z's preferences conducted outside of the United States. This research will add to the literature about this topic. This study's conclusions highlight how complex and multidimensional Generation Z's views are regarding innovation and sustainability in the Turkish setting. The analyses did not show any significant mediating or predicting effects, contrary to the initial hypotheses that suggested a direct relationship between these attitudes, society contributions, educational attainment, and personal values. This implies that the variables influencing university students in Generation Z's sustainability and innovation orientations are more complicated than previously thought and might not be directly impacted by the variables looked at in this study. [ABSTRACT FROM AUTHOR]

The study assesses a model designed to investigate the mediating impact of psychological empowerment, job crafting, and proactive personality, and to examine the moderating influence of person–organization fit on the relationship between ethical leadership and employee innovative behavior. A sample of 782 full-time employees from various industries in Jordan were surveyed to gather data on ethical leadership, innovative work behaviors, psychological empowerment, job crafting, proactive personality, and person–organization fit. The study employed an empirical research design, with data collected through surveys. The results reveal a positive correlation between ethical leadership and innovative work behavior, with psychological empowerment, job crafting, and proactive personality as the mediators in this relationship. The link between ethical leadership and innovation work behaviors is also moderated by person–organization fit. The study's model suggests that ethical leadership practices enhance innovation. Prioritizing ethical principles, transparency, fairness, trust, and accountability cultivates a culture valuing ethics and encouraging innovation. The results provide insights to boost empowerment and proactive behaviors and highlight the importance of a person–organization fit that aligns values for an innovation-friendly workplace. Fit considerations should also be incorporated in recruitment and retention processes. The study makes significant theoretical contributions by synthesizing insights from ethical leadership theory and developing a comprehensive framework to understand how ethical leadership influences innovative work behavior. The research also extends prior work by examining the moderating role of person–organization fit by emphasizing the importance of aligning individual and organizational values in fostering innovation. [ABSTRACT FROM AUTHOR]

Introduction: The Implementing Universal Lynch Syndrome Screening (IMPULSS) study explained institutional variation in universal tumor screening (UTS) with the goal of identifying ways to aid organizational decision-makers in implementing and optimizing Lynch syndrome UTS programs. Methods: After applying the Consolidated Framework for Implementation Research (CFIR 1.0) to analyze interviews with 66 stakeholders across 9 healthcare systems to develop a toolkit for implementation, we adapted the International Patient Decision Aid Standards (IPDAS) to assess toolkit potential to aid decision-making consistent with organizational values. We then conducted user testing with two experienced and four non-experienced implementers of UTS to improve the content and functionality of the toolkit and assess its acceptability and appropriateness. Results: Toolkit components were organized to address findings related to CFIR 1.0 constructs of evidence strength and quality, relative advantage, cost, engaging, planning, executing, and reflecting and evaluating. A home page was added to direct users to different sections based on whether they are deciding to implement UTS, planning for implementation, improving an existing UTS program, or considering a different approach to identify patients with Lynch syndrome. Upon initial evaluation, 31 of 64 IPDAS criteria were met by the original toolkit. All users rated the toolkit as acceptable and appropriate for assisting organizational decision-making and identified multiple areas for improvement. Numerous iterative changes were made to the toolkit, resulting in meeting 17 of the previously unmet IPDAS criteria. Conclusion: We demonstrate the rigorous development of a toolkit guided by the CFIR and show how user testing helped improve the toolkit to ensure it is acceptable, appropriate, and meets most IPDAS criteria relevant to organizational values-based decision-making. [ABSTRACT FROM AUTHOR]

Copyright of Gazi University Journal of Gazi Educational Faculty (GUJGEF) is the property of Gazi University Journal of Gazi Educational Faculty (GUJGEF) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Organizations strategically invest in the aesthetics of their spaces to communicate about their values, mission, and position within an industry or community. Given the growth of mass visual culture and the circulation of images online, exposure to aestheticized workspaces is pervasive. In light of this heightened awareness of workplace design, we sought to understand how workers make sense of and interpret such images. We conducted a visual study in which office workers responded to images of strategically-designed offices. We found that most participants used sensemaking strategies of interpreting affordances and other salient cues to arrive at generally favorable conclusions about the organizations portrayed; these conclusions largely reflected organizationally-preferred interpretations. However, participants' sensemaking also revealed how they wrestled with ambiguities of meaning to arrive at their conclusions. We illustrate the power of workplace imagery for communicating normative values about work, workers, and organizations. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the present article was to refine the definition of management by values for production organizations in high-tech and automotive industries, based on a systematic literature review. Design/methodology/approach: An inductive approach in grounded theory was used. The study had two main stages. In the first stage, the PRISMA protocol was used to conduct a systematic review of the literature on the subject. In the second, critical content analysis was used to develop own definition, taking into account the specificity of production organizations in high-tech and automotive industries (Managing by Values, MBV). Findings: The authors’ definition of MBV for production organizations in high-tech and automotive industries was formulated. The research methods used in MBV research in various industries were reviewed and the directions of future research were presented. It was determined that there had been no previous research in the area of MBV for production organizations in high-tech and automotive industries. The analysis of abstracts allowed to determine that using keywords such as “management by values” and “managing by value” one obtains publications in which the concept of MBV does not appear and the values themselves are understood as creating the value of a product or company or creating value for the customer. Originality/value: The content concerning the concept of MBV was structured, the authors’ definition of MBV was developed and a scientific problem was identified. [ABSTRACT FROM AUTHOR]

Purpose: This study investigates the alignment between employees' expectations and experiences during their initial year of employment, focusing on person-organization fit (P-O fit) and values congruence. It aims to identify factors influencing employee work value preferences and explore negative experiences encountered in the early stages of employment. Design/Methodology/Approach: Employing a mixed-methods approach, the study conducts a comprehensive literature review and surveys 300 newly employed individuals. The survey, designed to capture insights into values congruence and conflict dynamics, utilizes a structured questionnaire. Additionally, the Critical Incidents Technique (CIT) is employed to analyze specific instances of positive and negative experiences reported by respondents. Findings: The findings reveal that while job seekers actively seek organizational values information, discussions on personal and organizational values are lacking during job interviews. Although most employees initially do not report conflicts between personal and organizational values, such conflicts are more prevalent in micro and small companies, particularly among individuals in independent or specialist roles. Practical Implications: The study offers actionable recommendations for organizations to strengthen values alignment and mitigate conflicts, including integrating values discussions into recruitment and onboarding processes, fostering inclusive work environments, providing conflict resolution training, and regularly assessing values alignment. Originality/Value: This study contributes to the understanding of values congruence and conflict resolution dynamics during employees' first year of employment. By employing a mixed-methods approach, it provides nuanced insights and practical implications for human resource management and organizational behavior. [ABSTRACT FROM AUTHOR]

Copyright of Tendencias: Revista de la Facultad de Ciencias Económicas y Administrativas is the property of Universidad de Narino, Facultad de Ciencias Economics y Administrativas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: In line with the growing trend of companies focusing on achieving sustainable development goals (SDGs), this research paper aims to propose a classification of values of socially responsible companies aligned with the SDGs that these companies could fulfill. Design/methodology/approach: The authors' carried out a qualitative semiotic analysis of four companies as part of the corporate environmental communication initiative to focus on the corporate values conveyed in the messages. Using thematic analysis, the authors' identified the SDGs achieved by their actions. By coding the values and the SDGs, the authors' performed a top-down hierarchical classification, linking the value system to the SDGs. Findings: This research unveils various relationships between corporate communication values and the practical implementation of specific SDGs. This paper sheds light on the central role of utilitarian values in achieving SDGs 7, 8, 9, 10, 11 and 13 and highlights the importance of existential values in reaching SDGs 8, 9, 10, 12, 11 and 17. Conversely, no utilitarian values contribute to the realization of SDGs 7, 8, 11, 13 and 17, while no existential values enable the achievement of SDGs 7, 12, 13 and 17. Originality/value: This research makes a valuable contribution to the achievement of the SDGs by adopting a streamlined approach that aligns with specific company values. The classification of values by SDG provides an in-depth understanding of commitments toward these goals and promotes more coherent integration into corporate culture and business practices. This approach ensures that sustainable progress is aligned with the values communicated in their long-term strategy, enabling businesses to effectively address crises. [ABSTRACT FROM AUTHOR]

This study focuses on understanding the concept of congruence of values. Congruence indicates that there is alignment between the values of an employee and those of the organization. It is a condition where an employee embraces, adheres, and develops a deep understanding of the significance of the organizational core values. The focus of this study is the core values of a tertiary higher education institution located in Manila, Philippines. Congruence is key to the success of the institution as it ensures that the behaviors exhibited by employees in the workplace are strategically aligned with the organizational vision, mission, goals, and objectives. Through phenomenographic data analysis, metaphors have been identified to create a more comprehensive view of congruence of values. As a phenomenon, other meanings may be derived in order to establish a clearer conceptualization of congruence of values. A Phenomenographic Outcome Space of Congruence of Values is presented to provide a complete picture of the phenomenon. The Phenomenographic Outcome Space ties together the metaphors associated with congruence of values, namely: timeline, imprint, compass, light, and legacy. [ABSTRACT FROM AUTHOR]

The phenomenon of chief executive officers (CEOs) speaking out on contested social issues is a recent one, as CEO sociopolitical activism was seen as overly risky, and even taboo, for most of American business history. Yet, CEOs are increasingly choosing sides in societal debates despite the inherent risk of alienating stakeholders who disagree with the CEO's stance. Even more puzzlingly, conservative CEOs sometimes espouse liberal stances in such debates, which runs counter to the otherwise consistent evidence in the upper echelons literature that CEOs are guided by their own values in their actions. Our study addresses this paradox by examining the antecedents of CEO liberal activism, with an emphasis on the interplay between the CEO's ideology and the prevailing ideological tilt of the employee population in driving CEOs' activism decisions. Drawing on the concept of managerial discretion, or latitude of action, we theorize that a pronounced organizational ideology constrains a CEO's ability to act in accordance with their own values—particularly in the highly symbolic domain of activism. We also argue that conservative CEOs are relatively more focused on instrumental rationales for activism, whereas liberal CEOs tend to prioritize more intrinsic rationales, a consequence of which is that conservative CEOs more heavily weight organizational ideology in their activism decisions. We test our theory in the context of a highly publicized letter signed by nearly 100 CEOs of public companies in opposition to North Carolina's controversial 2016 "bathroom bill." Relying on a variety of novel data sources, we find robust support for our theory. Supplemental Material: The online appendix is available at https://doi.org/10.1287/orsc.2022.17160. [ABSTRACT FROM AUTHOR]

The study aims to identify the role of e-commerce use through the efficiency of entrepreneurial competencies in directing the financial performance of companies listed on the Palestine Stock Exchange via financial performance indicators connected to e-commerce: sales value, and company value. The data for the study sample is gathered from the financial reports of all 49 companies listed on the Palestine Stock Exchange for the four sectors (commercial, service, industrial, and investment) over the 11 years of the study period, 2010 to 2020, resulting in a hypothetical sample size of 528 observations (11 years x 49 companies). A quantitative descriptive-analytical approach was employed, and the data was analyzed using SPSS and Stata software. The outcomes of the study have revealed a positive and significant relationship between the employment of electronic commerce and the financial performance of businesses. In addition, it has been observed that Entrepreneurial competencies play a significant moderating role in the relationship between the use of e-commerce and the financial performance (sales value, company value) of companies listed on the Palestine Exchange. This is the first study to investigate Entrepreneurial competencies as a moderator between e-commerce utilization and business financial performance, based on previous knowledge in the field. The empirical findings of this study give managers and practitioners useful theoretical and practical insights for understanding the relationship between the deployment of e-commerce across all industries in hopes of enhancing company results. [ABSTRACT FROM AUTHOR]

Financial Report is the final result of the accounting cycle which is a record of financial information used to describe the financial condition of the company as information for external and internal parties of the company. The purpose of the report is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of the report in making economic decisions (Minerva et al., 2020). Earnings quality is often associated with the quality of financial statement audits. the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered the profit generated by the company is stable. So this will attract management's interest in practicing going concern audit opinions. This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value and Earnings Quality has an effect on the Audit Opinion Going Concern, But Conservatism has not effect on Opinion Audit Going Concern. This explains that with the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered to be a stable profit generated by the company. So this will attract management's interest in practicing going concern audit opinions. [ABSTRACT FROM AUTHOR]

This research was conducted to analyze the influence of good corporate governance on company performance and value. The data used in the study are banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses a purposive sampling method with a total sample of 18 companies. The analysis test uses SPSS 25 by conducting a classical assumption test, multiple linear regression test, hypothesis test, and determination coefficient test. The results of the study show that good corporate governance influences company performance and good corporate governance affects company value. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economics & Administrative Sciences is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

How do senior managers of social mission-driven organizations build and sustain stakeholders' emotional resonance with organizational identity beliefs over time in the face of repeated existential threats? This is an important question, given the dependence of many such organizations on external stakeholders who provide the resources necessary for survival. In this paper, we investigate the case of Solidum, a philanthropic organization devoted to poverty causes. Drawing on ethnographic, interview, and archival data over 20 years, we develop a process model showing how senior managers may create and sustain stakeholder emotional resonance through three practices of emotional resonance work: (a) building emotional bridges, (b) enrolling stakeholders in collective soul-searching, and (c) materializing an appealing identity symbol. We show that stakeholder emotional resonance needs to be continually renewed and reshaped in the face of ongoing challenges associated with macro-organizational trends and the routinization of existing practices that can result in the dissipation of emotional resonance over time. The paper contributes to the literature on organizational identity maintenance by drawing attention to the active managerial work required to sustain stakeholder emotional resonance over time to allow mission-driven organizations to survive and prosper. [ABSTRACT FROM AUTHOR]

This research was written with the aim to determine the effect of intangible assets on financial performance, financial policies, and firm value with assets size and leverage as control variables for LQ 45 companies in the period of 2018-2022. This type of research is a causal study that is based on cause and effect. The type of data used in this research is quantitative data in the form of intangible assets, assets size, leverage, financial performance, financial policies, and firm value. The data source for this research is the financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, for a period of 5 years. The population in this research is LQ 45 companies listed on the IDX. The sample in this research is 18 companies multiplied. The sampling technique used in this study is non-probability sampling. The results of this research show that intangible assets have a positive effect on financial performance, financial policies, and firm value. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to help uncover corporate culture and values to attract and retain talent by understanding job reviews written by business-to-business (B2B) salespeople. Design/methodology/approach: Over 40,000 job reviews on Glassdoor.com are analyzed by a dictionary-based content analysis tool, Linguistic Inquiry and Word Count (LIWC2015), to explore the links between corporate culture and linguistics characteristics of reviews as articulated by B2B salespeople. This study adopted a multidimensional scaling approach based on the nine cultural value scores to create a map of corporate profiles. A projection of the LIWC2015 scores on this map uncovers differences in language patterns and emotions expressed across the profiles. Findings: Findings reveal a map of corporate profiles with two dimensions, namely, product-centricity and customer-centricity, that divide salesforce subculture into a 2 × 2 matrix of four types: Empathic Innovators, Product Pioneers, Customer Champions and Commodity Traders. Originality/value: This study combined two data sets, scores on CultureX's nine cultural values (agility, collaboration, customer orientation, diversity, execution, innovation, integrity, performance and respect) and job reviews on Glassdoor.com. This research seeks to develop profiles of the organizational culture and to use a blend of qualitative and quantitative methods. This study adds to the literature on salesforce subculture and showcases a solution to the methodological difficulty in categorizing and measuring culture. [ABSTRACT FROM AUTHOR]

This study delved into the moderating impact of industry diversification and competition intensity on the relationship between merger and acquisition transaction prices and enterprise value. Using panel data on corporate mergers and acquisitions in Jordan between 2017 and 2022, this study applied a fixed effect model and performed robust regression to test hypotheses. A total of 402 observations for 108 companies were included in the estimation, and year dummies were incorporated into the model to control for year-specific effects. The findings revealed that transaction prices had a significantly negative impact on the firm's future value. However, this negative effect was mitigated in the opposite direction if the acquirer faced highly competitive intensity. Moreover, in the case of mergers and acquisitions between companies in different industries, this mitigating effect became even more pronounced. The study carries several theoretical implications. It quantitatively demonstrated that the effects of corporate mergers and acquisitions, particularly the effects of transaction prices, influence the corporation's value. These effects are moderated by the corporation's competitive environment and the characteristics of the merger and acquisition, including whether it involves companies in different industries. The research also has significant implications for practical corporate merger and acquisition applications. Practitioners should analyse synergies and fair values with target companies and comprehensively consider the competitive intensity of the company's markets that can be effectively accessed through mergers and acquisitions when anticipating the effects of mergers and acquisitions. [ABSTRACT FROM AUTHOR]

Background and Aim: It is essential that healthcare providers display ethical behavior toward their patients. Despite development of codes of ethics for clinical practice, the occurrence of unethical behaviors toward patients is alarmingly high. The present study was conducted to identify the barriers to ethical treatment of patients in clinical environments. Methods: Through systematic narrative review, the present study investigated the barriers to ethical treatment of patients. This study was carried out in line with Assessment of Multiple Systematic Reviews 2 and Preferred Reporting Items of Systematic reviews and Meta‐Analyses guidelines. Results: Ethical challenges in clinical environments can be classified into two categories: "organizational factors" and "personal factors." Organizational factors consist of three domains: managers and regulations, organizational environment, and human resources. Personal factors consist of two domains: factors related to patients and their families and factors related to care providers. Conclusion: Research shows that encouraging healthcare teams to adopt ethical behaviors through education and having them persistently observe ethics in their clinical practice will not completely bridge the gap between theory and practice: it seems that the clinical environment, the personal characteristics of healthcare team members and patients, and the organizational values of the healthcare system pose the greatest barrier to bridging this gap. Accordingly, in addition to raising healthcare providers' awareness of the existing issues in clinical ethics, measures should be taken to improve organizational culture and atmosphere. [ABSTRACT FROM AUTHOR]

The health of financial performance is a determinant of a company's value. This is reflected as a record of good company performance in carrying out its operations. However, in addition to healthy financial performance factors, corporate social responsibility (CSR) practices are used as a reference for investors in assessing companies to provide funding. This study aims to empirically analyze the effect of profitability and company size on company value with corporate social responsibility as a moderation variable. The population used as the object of observation used is an energy sector company listed on the Indonesia Stock Exchange in 2020 - 2022 using quantitative methods with purposive sampling as a sampling technique. Data analysis techniques using Panel Data Regression Analysis and Moderate Regression Analysis (MRA) with the help of Eviews 12. Based on the findings in the study, that profitability has a positive and significant effect on company value, company size has a negative and insignificant effect on company value, CSR moderation variables moderate the effect of profitability on company value, CSR moderation variables are not able to moderate the effect of company size on company value on company value. Thus, researchers conclude that companies should optimize operations to identify profitable growth opportunities, organizational restructuring or unnecessary bureaucratic cuts to improve operational efficiency, and strengthen their commitment to corporate social responsibility practices as an integral part of their business strategy. [ABSTRACT FROM AUTHOR]

Purpose: Under the concept of sustainable development guided by 'carbon peak' and 'carbon neutral', corporate social responsibility (CSR) performance has become the focus of attention in all sectors of society. With the gradual deepening of China's 'new economic normal' development, firms face increasing environmental uncertainty in the market. This study aims to embed CSR, financial flexibility (FF), institutional investors (INST), and corporate value into the same theoretical framework and conduct heterogeneity analysis on the nature of property rights, heavily polluting industries, and marketisation level. Design/Methodology/Approach: Based upon the observation data of listed firms in Shanghai and Shenzhen A‐shares in China from 2011 to 2021, this study uses Stata software for data processing, analysis, and two‐stage least‐squares (2SLS) models to solve endogenous problems. Findings: The research results show that improving CSR performance increases corporate value, while INST and FF moderate the relationship between them. Further heterogeneity analysis found that the nature of property rights, heavily polluting industries, and marketisation level have different impacts on these moderating effects. This result provides ideas for clarifying the economic impact of enhancing the firms' CSR performance in the current era. Originality/Value: First, from the standpoint of CSR performance, it enhances the literature on the key corporate values in China. Second, from the perspective of corporate value, it has enriched the CSR literature and provided a new perspective for further clarifying the significance of improving the CSR performance of firms at this stage. Third, from the perspective of INST and FF, this research examines the moderating mechanism of CSR performance on corporate value. Hence, it provides a reference for further improving the efficiency of resource allocation in the capital markets. [ABSTRACT FROM AUTHOR]

This study uses a two-way fixed-effect model to analyze the impact of ESG performance on corporate value based on the quarterly data of Chinese A-share listed sports companies from 2018 to 2022. The results prove that (1) The ESG performance of sports enterprises positively affects corporate value: the higher the ESG score is, the higher the corporate value is. (2) Mechanism analysis shows that financing constraints play a partially mediating role in the relationship between ESG performance and corporate value. (3) Heterogeneity analysis shows that corporate political relations will weaken the facilitating effect of ESG performance on corporate value. The stronger the political relations are, the weaker the facilitating effect of ESG performance on corporate value. Compared with that during the bear market, the performance of ESG in the bull market has a greater facilitating effect on corporate value. Compared with sports service enterprises, sports goods enterprises' ESG performance has a stronger facilitating effect on corporate value. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the effect between financial performance and sustainability disclosure on corporate value as well as the moderating role of good corporate governance of each relationship. This research is an empirical assessment based on financial statement data of companies in the Infrastructure sector from 2018 to 2022 with the criteria of never experiencing losses, availability of financial statements and being listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The results of hypothesis testing show that financial performance and sustainability disclosure each affect company value, meanwhile the moderating role of good corporate governance on the relationship between financial performance and company value has no effect on company value but the moderating role of good corporate governance can strengthen the relationship between sustainability disclosure and company value. [ABSTRACT FROM AUTHOR]

This study aims to examine the effect of profitability ratios, profitability ratios, and profitability ratios leverage and liquidity ratios to company value in coal mining companies listed on the Indonesia Stock Exchange for the period 2018-2022. The indicators used to measure profitability are Return on Assets (ROA), leverage using Debt to Equity Ratio (DER) and liquidity using Current Ratio (CR), while company value uses Tobin’s Q (Rasio Q). The type of research used is associative research with a quantitative approach. The population in this study were all coal mining companies listed on the Indonesia Stock Exchange with the sampling method, namely purposive sampling, Based on the criteria set, a total of 15 company samples were obtained. The data collection technique uses documentation techniques, while the data analysis method uses multiple linear regression analysis using the SPSS program. Based on the test and analysis of the research results, it shows that the profitability and leverage has a positive and significant effect on firm value, while liquidity has a positive and insignificant effect on firm value. [ABSTRACT FROM AUTHOR]

This study aims to examine the effect of profitability in mediating the influence of funding decisions, investment decisions, and company size on the Company's value in 27 companies in the infrastructure sector listed on the IDX Main Board for 2017 to 2022. The results showed that funding decisions had a negative insignificant effect, while investment decisions and company size significantly negatively affected profitability. Furthermore, funding decisions, investment decisions, and profitability have a significant positive effect, while company size has a positive insignificant effect on company value. In the mediation effect test, it was found that profitability could not mediate the influence of funding decisions on company value. However, profitability is stated to mediate the influence of investment decisions and company size on company value. [ABSTRACT FROM AUTHOR]

As the largest Islamic organization in Indonesia, Nahdlatul Ulama (NU) plays a major role in maintaining the country's diversity. As we know, intolerance among Indonesians has become a major problem for the nation. This research examines how NU constructs and spreads the value of tolerance through its online media, called "NU Online." The theory of the social construction of reality, written by Berger and Luckmann, is used as a theoretical framework to depict internalization, objectification, and externalization processes in NU Online while constructing and spreading tolerance issues. Data were collected using a qualitative method, interviewing NU Online's members and editorial teams. The results of this study show that NU has an organizational value that regards tolerance as an important aspect of religious life. Moreover, the Islamic value of NU became a behavioral basis for all NU members, including members of NU Online. This value is called Ahlusunnah Waljamaah. Since becoming NU members, they have been internalized by the Ahlusunnah Waljamaah as a core value of the organization. Furthermore, in NU Online, this value spreads to the public through objectification and externalization processes. [ABSTRACT FROM AUTHOR]

Based on an integrative discourse methodology, this study examines the organizational role expectancies of CSR professionals as articulated in CSR job advertisements, focusing specifically on what organizations expect CSR professionals to change. Four types of change were identified and organized into a matrix based on the inside or outside stimuli for these changes and their expected effects, which can materialize inside or outside the organization. Specifically, the four types of change include organizational development (aligning practices with organizational values), compliance (aligning practices with external norms), social approval (changing public perceptions), and agenda setting (changing the environment). These four types of change highlight the transformative as well as the self‐serving nature of the changes organizations expect CSR professionals to accomplish. On the practical side, the types of change provide insights into CSR as an occupation, as they highlight desired skills and competences of CSR professionals. [ABSTRACT FROM AUTHOR]

Background & Purpose: Aligning artifacts with organizational values facilitates the successful implementation of organizational strategies. For this reason, designing and managing these artifacts is of utmost importance. However, only a few studies have examined how organizational values transform into cultural artifacts. The present research investigates the display of values in cultural artifacts using the House of Quality (HoQ) matrix. This proposed approach seeks to ensure the integration of cultural artifacts and enhance their strategic influence and alignment with organizational values. Methodology: This study follows a Design Science Approach (DSA) and has used the Peffers et al.'s (2007) six-step model, which includes "identifying problems and motivation", "defining objectives and solutions", "design and development", "demonstration", "evaluation", and "communication". A group of researchers, organizational managers, designers, product and service development experts, and organizational culture experts participated in the artifact design. Hamrah-e Aval organization was selected as a platform for displaying and evaluating the designed artifacts. Findings: The House of Quality (HoQ) matrix, which transforms customer needs into product technical features, was used. The House of Ideas (HoI) and House of Communication (HoC) matrices were designed to transform organizational values into cultural artifacts. This tool helps transform organizational values into the features of the proposed idea, and, finally, the cultural artifact. Conclusion: This paper introduces a methodological approach to transforming values into tangible cultural artifacts by developing the HoQ Matrix and designing two new matrices. With the help of these matrices, organizations can design cultural artifacts to institutionalize organizational values. [ABSTRACT FROM AUTHOR]

Abstract Using data from a longitudinal study on a first-year program for college Students of Color, this study examines students’ purposeful engagement in extracurricular activities. We engage Bourdieu’s Social Reproduction Theory to understand how students’ existing capital and new forms of capital were acquired and nurtured through their student involvement. We explored what attracts students to organizational opportunities and what keeps them engaged in these organizations. Findings showed the importance of connections with other minoritized students in dominant spaces, organizational values and racial capital, and access to spaces that provided resources and professional development. Implications for research, practice, and theory are discussed. [ABSTRACT FROM AUTHOR]