The 2017 COSO framework highlights the increasing need to incorporate environmental, social, and governance (ESG) considerations into firms’ internal control and risk management practices. Top managers play a crucial role in risk management and...
This paper uses the data of Corporate Social Responsibility (CSR) performance of A-share listed companies in China from 2013–2017 as sample to study on the impacts of managerial shareholding on CSR performance. By dividing the sample into mandatory d...
This article presents the lessons learned from an online teaching experience in the field of managerial control. The study aims to identify the determinants which influence collaborative behaviors between students in management studies and more speci...
This article investigates why workers submit to managerial bullying and, in doing so, we extend the growing research on managerial control and workplace bullying. We employ a labour process lens to explore the rationality of management both engaging...
International joint ventures (IJVs) have long been considered a vibrant venue for innovation, one source of sustainable competitive advantage. Nonetheless, there is a paucity of research that seeks to understand what determines their innovative perfo...
This paper explores the management of digitalization projects within the railway industry. It aims to increase and understand the opportunities presented by digitalization and automation in rail operations. Employing a scoping review methodology, thi...
In most studies, the affiliation of the manager (family-affiliated or non-family affiliated) and supposedly related behavior (agent or steward) is considered the sole antecedent to explain a family business’ (non) professionalization of managerial co...
Purpose: This paper draws on the Upper Echelon Theory and the Agency Theory to explore a special aspect of managers’ behavioral characteristics—managerial myopia—as a driving factor in firms’ ESG performance, a key metric for...
Background/Objectives: The effective management of dental practices is increasingly recognized as a key factor in ensuring high-quality care, efficient operations, and interdisciplinary collaboration. While many dentists assume managerial responsibil...
This study examines how job demands, personal resources, and job resources influence work outcomes, focusing on the role of job autonomy and systems intelligence. Drawing on Job Demand–Resource and Job Demand–Control Models, we hypothesiz...
Against the backdrop of tightened credit conditions, external financing constraints have increasingly become an important factor affecting enterprises’ high-quality development. This study focuses on the impact of financing constraints on the h...
This study investigates the impact of the coronavirus disease 2019 (COVID-19) pandemic on leadership within infection prevention and control (IPC) units across public hospitals in Israel. Through qualitative interviews with ten IPC managers from nine...
17 April 2018
Healthcare authorities are encouraging managers in hospitals to acquire clinical experience and knowledge in order to better carry out and coordinate healthcare service delivery. The main objective of this paper is to analyse how the clinical experie...
Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” proces...
This study explores the influence of the accountability system on corporate green innovation. Using data on Chinese A-share-listed companies from 2013 to 2022, we found that the accountability system significantly promotes green innovations in state-...
Although the role of managers is crucial in shaping firm innovation, it also poses a dilemma. Because innovation is a complicated and long-term process that requires effort and attention, managers may reduce effort in innovation when faced with high...
This study examines the effects of firm characteristics on environmental, social, and governance (ESG) performance among A-share firms listed in Shanghai and Shenzhen. Drawing on the resource-based view, legitimacy theory, and agency theory, this stu...
Digitization is a megatrend that shapes the economy and society, driving major transformations. Enterprises, as the most important microeconomic entities, are critical carriers for society in conducting digital transformation and practicing sustainab...
Management accountants have proven to be pivotal for introducing new forms of accounting and reporting in companies to support managers in their decision-making process. The purpose of this paper is to review the literature on the role management acc...
Corporate fraud remains a persistent problem that highlights the need for improved internal control and governance. Research on corporate governance (CG) and forensic accounting (FA) has been largely performed as separate studies. Little has been don...
The article examines the application of controlling in energy and heating (E&H) companies, with particular emphasis on diagnosing the extent to which reporting and management controlling are implemented, as well as identifying barriers that limit...
There is a conceptual problem in the adequate application of internal audit and internal control in the real business of the marketing environment. Although both of these managerial tools are theoretically defined, they are practically interchangeabl...
This paper investigates whether and how managerial overconfidence affects firms’ environmental information disclosure. Using 32,191 firm-year observations from Chinese companies between 2008 and 2022, the study finds that managerial overconfide...
Open government data (open data) initiatives have been at the forefront of the strategy to make more transparent, responsive, and accountable government, and thereby lead to open innovation across the public and private sector. Governments around the...
Geothermal energy is a crucial component of climate adaptation and sustainability transitions, as it provides a dependable, low-carbon source of baseload power that can accelerate sustainable energy transitions and enhance climate resilience. Yet, in...
A recent stream of research has focused on tax aggressiveness, the downward management of taxable income through tax planning activities, and has analyzed its antecedents and consequences, mainly on public companies. Only very few studies, however, h...
The global financial crisis was decisive in reanalyzing the role of corporate governance based on the accountability and ethics of governance practices and its impact on sustainable development. The study aims to analyze the relevance of and the inte...
Decriminalisation is arguably essential to protecting the human rights of sex workers. Nonetheless, there are suggestions that decriminalisation has less influence on sex workers’ experiences of working than many assume. This paper explores man...
This study examines how managerial leadership styles influence the perceived effectiveness of compensation systems and employee performance. While prior research on organizational control has focused on optimizing compensation structures, it often ne...
In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs), policy-makers, port users, any port stakeholders, and local communit...
An industrial system has positive and negative strategies to adapt to environmental regulations, which can be defined as natural disposability and managerial disposability. Meanwhile, the operational process of an industrial system can be divided int...
We analyze the association between managerial ability in banks and three different typologies of investments that demand significant resources: capital, research and development (R&D), and acquisition expenditures. We also analyze whether manager...
The primary objective of this study is to investigate the intricate relationship between different ownership structures, such as family, institutional, managerial, and foreign ownership, and tax avoidance practices. It also seeks to explore the moder...
This research scrutinises the fear-driven management of Arabs. It conceptualises fear as a structural component of Arab society through a sociological lens and, by drawing upon the reflections of 28 Arab experts, philosophises on the potential of fea...
This study examines the impact of corporate governance, reflecting a wide spectrum of board characteristics and ownership structure on agency costs in 281 listed companies on Ho Chi Minh Stock Exchange (HOSE) in Vietnam in the period 2013–2018....
This scientific paper deals with the issue of the global level of emotional intelligence of managers in family enterprises. The aim of this paper is to point out the importance and positive impact of skills of managers in the form of emotional intell...
Being employed in a managerial position is often associated with maintaining high standards in many aspects of life. Many leaders pay attention to their physical activity, eating habits, and social skills. The onset of the COVID-19 pandemic brought a...
The Turkish Ministry of National Education has been implementing a new management model in the Turkish educational system. The structural features of state-run project schools are being developed with various innovations in terms of management and ed...
Background: Nurse managers face great challenges in responding to organizational demands. There exists a general mismatch between managerial span of control and the demands of the job post, which can lead to overburdening and attrition. The aim of th...
This paper examines the regulation of corporate governance on leverage structure decision-making in Bangladesh from 2003 to 2017. Appropriate panel methods are employed to control the problems of serial correlation, heteroskedasticity, and the cross-...
Background/Objectives: Occupational stress among police officers has been widely studied internationally, yet little is known about how stressors manifest in smaller, post-transition European contexts such as Lithuania. The study aimed to identify ke...
This paper seeks to investigate how earnings quality is affected by related party transactions (RPTs). The research also examines the impact of ownership structure as a moderating variable on this relationship. Panel data with the firm fixed effects...
The designation of protected areas (PAs) entails environmental, social, and economic effects to local stakeholders through access restriction to natural resources. We used a mixed methods research framework that combines time series analysis and stak...
Integrating Industry 4.0 technologies into food manufacturing processes transforms traditional quality management practices. This study aims to understand how these technologies are applied across managerial quality functions in the food industry. A...
This paper aims to examine whether and to what extent overconfident CEOs affect Australian real estate investment trusts’ (A-REITs) property investment activities during their tenure as the CEO of A-REITs, covering the period 2000–2019. A-REITs’ prop...
This study investigates the effects of governance structure on the relationship between disclosure quality and credit ratings. Firms with greater control-ownership divergence are more likely to pursue their private interests because controlling share...
Prior research on unethical controlling shareholder is limited. This study examines the effect of the evanishment of unethical controlling shareholders’ risk on firm value and how corporate governance moderates this effect from a principal&ndas...
Workforce management has always been an essential consideration by businesses worldwide to improve organizational efficiency. The measurement of diversified labor present in modern Philippine companies has never been viable as generational and cultur...
In the pursuit of sustainable economic development, fostering new-quality productivity (NQP) is both an inherent requirement and a strategic priority for advancing a green economy, while digital transformation has emerged as a pivotal driver in recon...
28 September 2022
The purpose of this study was to examine how coaching styles affect athletes’ moral disengagement. To achieve our objectives, we examined the relationships among perceived coaching types, pride, and moral disengagement in the context of elite t...
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