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As a response to challenges that globalization poses, governments often utilize an expansionary fiscal policy, a mix of increased compensation spending and capital tax cuts. To account for these policy measures that are consistent with neither the compensation nor the efficiency hypothesis, this study examines government fractionalization as the key conditional factor.

We test our hypothesis with a country-year data covering 24 OECD countries from 1980 to 2011. To examine how a single country juggles compensation spending and capital taxation policies jointly, we employ a research strategy that classifies governments into four categories based on their implementation of the two policies and examine the link between imports and fiscal policy choices conditioned on government fractionalization.

This study shows that highly fractionalized governments are more likely to implement an expansionary fiscal policy than marginally fractionalized governments as a policy response to economic globalization and import shock.

Our findings imply that fractionalized governments are likely to face budget deficits and debt crises, as the expansionary fiscal policy persists over time.

By examining government fractionalization as one of the critical factors that constrain the fiscal policy choice, this study enhances our understanding of the relationship between economic globalization and compensation or efficiency policies. The arguments and findings in this study explain why governments utilize the seeming incompatible policy preferences over increased compensation spending and reduced capital tax burdens as a response to globalization, potentially subsuming both hypotheses.

This paper aims to explore Master of Business Administration (MBA) students’ “reflections” and/or “reflection on practice” of sustainability into responsible management education using Bain et al.’s (2002) 5Rs (reporting, responding, relating, reasoning and reconstructing) reflective scale.

This study adopted a case study approach using content analysis and written reflective journals analysis from MBA students’ assignments.

This study revealed that responding and relating (emotionally-based reflections) scales are dominant reflections while reasoning (cognitively-based reflections) is a slightly less dominant reflection. The findings confirm that effective management education for sustainability should encourage and motivate students to reflect on their emotional learning to improve leadership values, attitudes and activities. Such reflection can lead to transformative experiences.

This study adopted a small-scale content analysis using an Australian university’s MBA case. To increase validity and generalisation, researchers will benefit from a wide range of quantitative analyses in different countries and cultural contexts.

Curriculum design using reflections and reflective journals should be enhanced in management education for the practice of sustainability and/or sustainable development.

Higher education should encourage socially and environmentally responsible management in programme and curriculum design with a reflective approach.

This study presents a conceptual framework and analysis approaches that can serve as some bases for the development of a more robust analysis in responsible management education.

The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM).

The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka.

This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities.

This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.

The purpose of this study is to understand what health and safety hazards low-income households are subject to by surveying the real conditions of the defective housing of low-income households, and to find improvement strategies. For this purpose, we visited the concentrated areas of the multi-dwelling unit (MDU) (also known as multi-family residential) housing in Jungwon-gu and Sujeong-gu in Seongnam City, Kyunggi-do, one of the representative areas in Korea with a massive distribution of the low-income class. Based on the survey data, the level of housing defects were comparison analyzed per income decile (decile 1, decile 2, deciles 3–4), and per housing location, in the categories of subsidence, cracks in the wall, delamination, water leakage/infiltration, condensation, and contamination. The housing condition per income class was more defective in the decile 2 households rather than in the decile 2 households, and in the substructure more than in the superstructure. Among the six defects, contamination problems, caused by sub-standard living conditions, were the most frequent cases. Structural defects, subsidence and cracks in the wall, were found in the main living areas—the bedrooms and the living rooms. It was confirmed in this study that the conditions of low-income housing are serious, and that it is necessary to explore specific countermeasures in the near future.

The purpose of this paper is to examine how corporate environmental management strategies at different environmental management maturity (EMM) stages are influenced by institutional forces in the service sector organizations of a developing country.

The authors used a multiple case study approach in this study. Institutional isomorphic pressures (coercive, mimetic and normative) at different EMM stages were used as the analytical framework.

The study finds coercive pressures largely shape the corporate environmental management strategies at the reactive stage while mimetic pressures have the greatest influence on the internal integration stage. Combined mimetic and normative pressures influence the environmental strategies at the external integration stage. Further, it emphasizes the importance of various institutional pressures in propelling the organizations in the developing countries to benefit from higher levels of EMM.

This paper offers a new theoretical approach that highlights the importance of considering the institutional influence of the top-down process of diffusion and simultaneous counter-process of invention by which the lower level organizational actors shape and change their environmental management practices for corporate EMM.

The digitization of the life has brought complexities associated with addressing digital life after one’s death. This paper aims to investigate the two related issues of the privacy and property of postlife digital assets.

The understanding of digital assets has not been fully unpacked largely due to the current policy complexities in accessing and obtaining digital assets at death. This paper calls critical attention to the importance of respecting user rights in digital environments that currently favor service providers’ interests.

It is argued that there are ethical blind spots when protecting users’ rights, given no ontological difference between a person’s digital beings and physical existence. These derive from the restrictive corporate terms and ambiguous conditions drafted by digital service providers.

Fundamentally, the transition to the big data era, in which the collection, use and dissemination of digital activities became integral part of the ontology, poses new challenges to privacy and property rights after death.

This study aims to answer the following research questions: (1) How do features of sports and fitness live streaming content influence individuals’ viewing experiences? (2) How do these antecedents interact with each other to influence individuals’ intentions to exercise in the context of sports and fitness live streaming?

We employed both symmetric (PLS-SEM) and asymmetric (fsQCA) analyses using data from 886 participants. A mixed approach addresses the complex nature of the decision-making process among sports and fitness live streaming users.

The findings reveal that individuals’ appraisal of their interactions with sports and fitness streamers (i.e. instant feedback, interactivity) significantly affects their perceptions of telepresence, entertainment, and flow. These, in turn, positively influence their intention to exercise in live sports and fitness streaming sessions. The study also uncovers various combinations of causal conditions leading to exercise intention, a detail overlooked by the PLS-SEM method alone.

This research contributes to the literature on cognitive appraisal theory, particularly in the context of sports and fitness live streaming, by integrating symmetric and asymmetric analyses. Practically, strategic implications are provided for practitioners in sports and fitness industry.

Grounded in the conservation of resources theory, this study proposes the mechanisms and conditions under which customer mistreatment affects employee proactive behavior. This study focuses on insomnia as a mediating mechanism and resilience as a boundary condition for the indirect effect of customer mistreatment on employee proactive behavior via insomnia.

We conducted a single survey in two phases, with a time lag of three weeks, among 302 frontline South Korean employees. The data collected from these two points were then analyzed using hierarchical regression analysis and the PROCESS macro.

The findings demonstrated that there was a significant negative relationship between customer mistreatment and employee proactive behavior, and this relationship was mediated by insomnia. Furthermore, the results revealed that resilience moderates both the effect of customer mistreatment on insomnia and the indirect effect of customer mistreatment on employee proactive behavior through insomnia.

This research primarily focuses on Korean frontline workers, potentially limiting cultural generalizability. The reliance on self-reported data may introduce common method bias. Future studies should diversify participant demographics and utilize multi-source feedback to validate findings. Grounded in the Conservation of Resource Theory, this study underscores the neglected linkage between customer mistreatment and proactive behavior, especially in frontline employees. We introduce insomnia as a pivotal mediator, deepening our understanding of why mistreatment dampens proactivity. Additionally, we spotlight the role of resilience, revealing its buffering effect against mistreatment’s adverse outcomes.

Organizations should be aware of the detrimental effects of customer mistreatment on frontline employees, as it can hamper proactive behavior, primarily through the exacerbation of insomnia. Implementing resilience-training programs can be a proactive step, offering frontline staff tools to buffer against such negative outcomes. Managers are encouraged to recognize and address instances of customer mistreatment and prioritize employee well-being, which in turn can foster a more proactive and resilient workforce, enhancing organizational performance and customer satisfaction.

This study underscores the broader societal challenge of customer mistreatment in the service sector, highlighting its ripple effects on employee well-being and proactive behavior. It sheds light on the importance of fostering respectful interactions in public and private spaces, emphasizing mutual respect between customers and service providers. Recognizing the adverse impacts of mistreatment can prompt societal discourse on workplace ethics and encourage organizations to advocate for their employees' rights. Ultimately, nurturing a culture that condemns customer mistreatment can lead to healthier work environments, benefitting both employees and society at large.

This study presents a novel approach by investigating the impact of customer mistreatment on employee proactive behavior, considering insomnia as a mediator, a perspective that has received limited attention in existing literature. Additionally, it introduces the concept of resilience as a moderator, offering fresh insights into how individual resilience levels can affect the relationship between customer mistreatment and proactive behavior. The research goes beyond traditional analyses of workplace dynamics to explore the broader implications of these interactions on personal well-being and sleep patterns. Through the application of a moderated-mediation framework, this study enhances understanding of complex organizational behavior dynamics, particularly in the service sector, and provides valuable implications for both theoretical understanding and practical application.