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A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation.

This was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions.

The conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental.

This was an exploratory study and would benefit from further investigation.

Corporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental.

Many employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity.

To the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.

This paper is one of the first studies to examine specificities, including limits of mindfulness at work in an African organisational context, whilst dealing with the ongoing COVID-19 pandemic. It specifically addresses the role of organisational and managerial support systems in restoring employee wellbeing, social connectedness and attachment to their organisations, in order to overcome the exclusion caused by the ongoing pandemic.

The study uses a qualitative research methodology that includes interviews as the main data source. The sample comprises of 20 entrepreneurs (organisational leaders) from Ghana and Nigeria.

The authors found that COVID-19-induced worries restricted the practice of mindfulness, and this was prevalent at the peak of the pandemic, particularly due to very tough economic conditions caused by reduction in salaries, and intensified by pre-existing general economic and social insecurities, and institutional voids in Africa. This aspect further resulted in lack of engagement and lack of commitment, which affected overall team performance and restricted employees’ mindfulness at work. Hence, quietness by employees even though can be linked to mindfulness was linked to larger psychological stress that they were facing. The authors also found leaders/manager’s emotional intelligence, social skills and organisational support systems to be helpful in such circumstances. However, their effectiveness varied among the cases.

This paper is one of the first studies to establish a link between the COVID-19 pandemic and mindfulness limitations. Moreover, it is a pioneering study specifically highlighting the damaging impact of COVID-19-induced concerns on leader–member exchange (LMX) and team–member exchange (TMX) relationships, particularly in the African context. It further brings in a unique discussion on the mitigating mechanisms of such COVID-19-induced concerns in organisations and highlights the roles of manager’s/leader’s emotional intelligence, social skills and supportive intervention patterns. Finally, the authors offer an in-depth assessment of the effectiveness of organisational interventions and supportive relational systems in restoring social connectedness following a social exclusion caused by COVID-19-induced worries.

This study attempts to elucidate the role of key influencers impacting the student decision-making process of enrollment for higher education in India from the lenses of Stephen Covey's theory on circles of life.

A sample of 556 students of Delhi NCR, India was selected based on a multi-staged sampling method. PLS-SEM was subsequently applied for statistical data analysis.

This quantitative finding voiced the relationships among the constructs in the proposed theoretical framework, i.e. Stephen Covey's circle of life theory. Additionally, it tinted the crucial role of “College attributes” in reconnoitering the relationship dynamics between key influencers (Circle of Influence and Circle of Concern) and student college choice (Circle of Control).

The present study incorporates only the first-year student population of undergraduate management courses in private universities from Delhi NCR, India limiting the generalization of findings substantially.

The study garners the attention of education policymakers on the cognizance of the role played by parents and cohorts in driving the student's decision-making process of college choice under the circle of influence.

This study is pioneering research disseminating a comprehensive outlook of the circle of life theory of great Stephen Covey engrained upon a compendious conceptual model which enlightens the landscape of the decision-making process of student on enrollment under the influence of key influencers.

This qualitative inquiry sheds light on using management accounting systems to address economic sustainability concerns in small and medium enterprises (SMEs) of Pakistan. Building on the dynamic capabilities (DC) theory, this research endeavors to address the recent calls on management accounting and economic sustainability in the context of SMEs.

Qualitative research design was adopted in which 13 semistructured interviews were conducted with SME owners of Pakistan. The transcribed interviews were coded and thematic analysis was performed via NVIVO-12 to generate themes.

Based on the DC theory, the findings revealed that SME owners in Pakistan use management accounting systems to ensure economic sustainability. The authors found that DC are a co-created phenomenon and refer to them as collective DC. Furthermore, the authors found the theme of accounting literacy which played a critical role in the exhibition of DC in a collective manner.

This is one of the earliest studies on management accounting systems that examine economic sustainability in Pakistani SMEs. This research provides novel insights into the use of management accounting systems in Pakistan from the perspective of DC. In Pakistani SMEs, dynamic capacities are co-created and contingent on accounting literacy.

Crisis services personnel are frequently deployed around the globe under highly demanding conditions. This raises the need to better understand the deployment process and more especially, sustainable reintegration after deployment. Despite recent research efforts, the study of the post-deployment stage, more specifically the reintegration process, remains fragmented and limited. To address these limitations, this review aims at (1) describing how reintegration is conceptualised and measured in the existing literature, (2) identifying what dimensions are associated with the reintegration process and (3) identifying what we know about the process of reintegration in terms of timing and phases.

Following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) protocol, the authors identified 5,859 documents across several scientific databases published between 1995 and 2021. Based on predefined eligibility criteria, 104 documents were yielded.

Research has primarily focused on descriptive studies of negative individual and interpersonal outcomes after deployment. However, this review indicates that reintegration is dynamic, multi-sector, multidimensional and dual. Each of its phases and dimensions is associated with distinct challenges.

To the authors’ knowledge, this is the first research that investigates reintegration among different crisis services and provides an integrative social-ecological framework that identifies the different dimensions and challenges of this process.

This study aims to examine the contribution of audit committee effectiveness (ACE), internal audit function (IAF) and firm-specific attributes to internet financial reporting (IFR). It also seeks to understand which ACE and IAF attributes contribute to variances in IFR.

Data are collected through a questionnaire survey of 40 financial services firms.

The analysis shows that ACE and IAF significantly contribute to positive variances in IFR. It also shows that among the firm-specific attributes, only capital structure significantly contributes to positive variances in IFR. Audit committee meetings and authority contribute significantly to positive variances in IFR unlike audit committee expertise and independence. In terms of the IAF attributes, the risk management role and the regulatory compliance role contribute significantly to positive variances in IFR as compared to the governance processes role and evaluation of the internal control role.

This study enhances our understanding of the relationship between ACE, IAF, firm-specific attributes and IFR in an environment where IFR is not mandated and where corporate governance practices are very much in infancy. This is especially so given that for the first time, to the best of the authors’ knowledge, the contribution made by ACE, IAF and firm-specific attributes in IFR using evidence from an African developing country (Uganda) is now documented in a single study.

The main objective of this paper is twofold: to analyse the progress of a research stream concerning expatriate academics in the last four decades and to make recommendations for further studies in this field.

In this study, the systematic literature review (SLR) concerning expatriate academics was applied. The search embraced the period from 1980–2022. The review was performed in two interdisciplinary electronic databases: Web of Science and Scopus. The selection process of papers was conducted in steps, as recommended by the PRISMA protocol. The total pool of articles received after the exclusion criteria was 110. The content of each paper was thus extracted and categorised in Excel file: author, year of publication, tittle of article, journal, theory applied, research method, sample size, country/field of investigation.

For almost three decades this topic was almost absent in the literature of the subject. The most active publication period started from 2009 and since then there have been two “waves” of published articles devoted to expatriate academics: 2009–2014 and 2017–2021. The significant number of studies appeared in Journal of Global Mobility followed by Personnel Review, IJHRM, Higher Education. The thematic analysis revealed six themes which have been already researched on expatriates academics: (1) motives, (2) adjustment, (3) job factors and work outcomes, (4) academic missions, (5) academic career, (6) women and men in academia.

Practitioners and university management might find this article useful as the article allows to manage this pool of international academics more efficiently with mutual benefits for expatriates and organisations. This study may assist the university authorities to develop systemic approach to attract foreign academics; adjust the same in work and culture domain through effective training; support in organisational, financial and career field; create the performance criteria of expatriate work related to three missions: research, teaching and service; introduce metrics and indicators to evaluate the contribution and work outcomes of foreign scientists into the host university.

This review shows that there are many new perspectives and models through which the academic expatriation can be analysed. This paper gives an insight into the academic literature on academics expatriates. The paper is innovative and has contributed to research by doing an SLR in a new area (academic expats) and tackling all the areas that has been covered by academic research so far. New research directions have been recommended for future research, to open the field further.

Human resource records are the cornerstone of human resource management. Organizations rely a great deal on their employees to furnish them with human resource records, which is crucial to the effective management of the employees and the success of the organization. It is evident, however, that personal information-related issues in organizations are of significant concern and that examining employees’ perceptions and attitudes regarding personal information management is extremely valuable. Yet, this is largely absent in the literature. This study, therefore, aims to investigate the influence of perceptions of employees concerning the uses and security of human resource records on their attitude toward human resource records in Ghana.

A descriptive survey design was used in this study. An online questionnaire was used to gather responses from employees for analyses. A structural equation model was developed and assessed because of the advantages that come with its use and the characteristics of this study. The assessment of the structural equation model was done to determine the significance of the hypothesized paths. In addition, effect size, coefficient of determination and predictive relevance of the structural model were assessed. Before that, the validity and reliability of the measurement model were examined through the assessment of the indicator loadings, average variance extracted, Cronbach’s alpha and composite reliability. An importance-performance map analysis (IPMA) was also conducted.

The hypotheses formulated in this study could not be rejected because the hypotheses tested were statistically significant. Thus, this study revealed that employees’ perception of the uses of human resource records influenced their attitude toward human resource records. Also, employees’ perception of the security of human resource records influenced their attitude toward human resource records. The IPMA revealed that the perception of uses of human resource records was more important, yet its performance was below the perception of security as significant.

Human resource records management professionals, particularly in Ghana, ought to ensure that the human resource records in their organizations are used for the purpose for which they are collected and also, secured. In addition, they should assure employees that their personal information is used as expected and secured. This could be realized with the use of international records management standards especially those in the ISO 30300 series. More so, human resource managers as part of their counseling duties also need to counsel employees so that they form positive perceptions about the uses and security of the personal information they give to their organization in the course of their employment.

To the best of the authors’ knowledge, this study brings to light the attitude of employees toward human resource records based on their perceptions of uses and security in the Ghanaian context which is absent in the literature as previous studies have focused mainly on personal information management behavior only at the individual level.

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

This research study set out to answer the following question: How does social class relate to social connectedness in college?

The authors operationalized a nonexperimental, cross-sectional and analytical study design to analyze 271 survey responses.

This study illustrates that discretionary income has the most dramatic practical significance on the social connectedness of undergraduate students at the research site. As the body of knowledge regarding effective measures of social class for collegians increases, institutions should consider more innovative measures like discretionary spending, perceived social class and others during this unique transitional period of life.

A widened perspective of social class in college could aid in supporting the university and college goals of student success and social well-being.