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This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation.

Using the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends.

EA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results.

This paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field.

Results may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact.

The study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.

This paper aims to reveal the curvilinear relationships between perceived development human resource practices (DHRPs) and both affective commitment and work stress, and the moderating effects of age on the curvilinear relationships.

Hypotheses were developed from an employee-oriented contingent view based on the person-job fit theory and lifespan development theories. Methods suggested by Haans et al. (2016) and Dawson (2014) to test curvilinear relationships and related moderations, and a two-wave survey data from 742 Chinese employees were used.

The results showed that perceived DHRPs related to affective commitment in an inverted U shape and work stress in a U shape. However, age moderated the nature of the relationships such that both the curvilinear relationships only existed under low age while under high age perceived DHRPs related to affective commitment positively and work stress negatively.

This study advances the prevailing linear (positive or negative) thinking on the DHRPs–outcomes relationships by showing that perceived DHRPs relate to both affective commitment and work stress nonlinearly. Moreover, different from existing findings that age moderates the strength of the linear DHRPs–outcomes relationships, the results indicate that age moderates the nature of the relationships between perceived DHRPs and affective commitment and work stress. This implies a refined age-differential approach to use DHRPs to sustain a committed and healthy workforce in the context of workforce aging.

Die edge quality with its corresponding die strength are two important factors for excellent dicing quality especially for low-k wafers due to their weak mechanical properties and fragile structures. It is shown in past literatures that laser dicing or grooving does yield good dicing quality with the elimination of die mechanical properties. This is due to the excess heat energy that the die absorbs throughout the procedure. Within the internal structure, the mechanical properties of low-k wafers can be further enhanced by modification of the material. The purpose of this paper is to strengthen the mechanical properties of wafers through the heat-treatment process.

The methodology of this approach is by heat treating several low-k wafers that are scribed with different laser energy densities with different laser micromachining parameters, i.e. laser power, frequency, feed speed, defocus reading and single/multibeam setup. An Nd:YAG ultraviolet laser diode that is operating at 355 nm wavelength was used in this study. The die responses from each wafer are thoroughly visually inspected to identify any topside chipping and peeling. The laser grooving profile shape and deepest depth are analysed using a laser profiler, while the sidewalls are characterized by scanning electron microscopy (SEM) to detect cracks and voids. The mechanical strength of each wafer types then undergoes three-point bending test, and the performance data is analyzed using Weibull plot.

The result from the experiment shows that the standard wafers are most susceptible to physical defects as compared to the heat-treated wafers. There is improvement for heat-treated wafers in terms of die structural integrity and die strength performance, which revealed a 6% increase in single beam data group for wafers that is processed using high energy density laser output but remains the same for other laser grooving settings. Whereas for multibeam data group, all heat-treated wafer with different laser settings receives a slight increase at 4% in die strength.

Heat-treatment process can yield improved mechanical properties for laser grooved low-k wafers and thus provide better product reliability.

This study aims to examine the interplay between person–environment fit (PE fit), empowerment and leader–member exchange (LMX) in the United Arab Emirates (UAE).

The final sample consisted of 733 respondents collected randomly from various business sectors in the UAE. Data was analysed and tested for moderation using Smart-PLS.

This study’s results show LMX to be a negative moderator. They reveal that LMX plays a crucial role in the relationship between PE Fit and job satisfaction, particularly when the fit is poor. Moreover, LMX was found to be a significant negative moderator between empowerment and satisfaction, highlighting its importance when empowerment is lacking.

It is important to note that the current study is cross-sectional, which means it cannot establish causation. Only a pure experimental design can provide such conclusive evidence. This limitation should be considered when interpreting the findings.

This research highlights a significant finding in turbulent times when PE fit and empowering practices are often lacking: LMX can play a compensatory role. This insight can be invaluable for human resources managers, offering a practical solution to maintaining employee satisfaction in challenging times.

The positive impact of enhanced job satisfaction and improved work relationships extends beyond the organization to stakeholders and society at large.

This research fills a gap in the existing literature by investigating the interaction between the PE fit variable and other variables, such as LMX. This novel approach offers a new perspective for HR managers, potentially enabling them to enhance their strategies for improving employee satisfaction.

The purpose of our study is to investigate the effects of politically-connected boards (PCBs) on over-(under-)investment in labor. We also examine the impacts of the supervisory board (SB)’s optimal tenure on the association between PCBs and over-investment in labor.

We constructed the proxy for PCBs using a dummy variable set to 1 (one) if a firm has politically-connected boards and zero (0) otherwise. For the robustness check, we used the number of politically-connected members on the boards as the proxy for PCBs.

We find that the presence of PCBs reduces over-investment in labor. Consistent with our prediction, we found no significant association between PCBs and under-investment in labor. We also find that the SB with optimal tenure strengthens the negative association between PCBs and over-investment in labor. In our channel analysis, we find that the presence of PCB mitigates over-investment in labor through a higher dividend payout ratio.

Due to the unavailability of data in firms’ annual reports regarding the number of poorly-skilled and highly skilled employees, we were not able to examine the effect of low-skilled and high-skilled employees on over-investment in labor. Also, we were not able to examine over-(under-)investment in labor by drawing a distinction between general (generalist) and firm-specific human capital (specialist) as suggested by Sevcenko, Wu, and Kacperczyk (2022). Generally, it is more difficult for managers to hire highly-skilled employees, specialists in particular, thereby driving the choice of either over- or under-investing in the labor forces. In addition, in the firms’ annual reports, there is no information regarding temporary employees. Therefore, if and when such data become available, this would provide another avenue for future research.

Our study offers several practical implications and insights to stakeholders (e.g. insiders or management, shareholders, investors, analysts and creditors) in the following ways. First, our study highlights significant differences between capital investment and labor investment. For instance, labor investment is considered an expense rather than an asset (Wyatt, 2008) because, although such investment is human capital and is not recognized on the firm’s balance sheet (Boon et al., 2017). In addition, labor investment is characterized by: its flexibility which enables firms to make frequent adjustments (Hamermesh, 1995; Dixit & Pindyck, 2012; Aksin et al., 2015), its non-homogeneity since every employee is unique (Luo et al., 2020), its direct impact on morale and productivity of a firm (Azadegan et al., 2013; Mishina et al., 2004; Tatikonda et al., 2013), and its financial outlay which affects the ongoing cash flows of a firm (Sualihu et al., 2021; Khedmati et al., 2020; Merz & Yashiv, 2007). Second, our findings reveal that the presence of PCBs could help to reduce over-investment in labor. However, if managers of a firm choose to under-invest in labor in order to obtain better profit in the short-term through cost saving, they should be aware of the potential consequences of facing a financial loss when a new business opportunity suddenly arises which requires a larger labor force. Third, our findings help stakeholders to re-focus on the labor investment. This is crucial due to the fact that labor investment is often neglected by those stakeholders because the expenditure of labor investment is not recognized on the firm’s balance sheet as an asset. Instead, it is written off as an expense in the firm’s income statement. Fourth, our findings also provide insightful information to stakeholders, suggesting that an SB with optimal tenure is more committed to a firm, and this factor plays an important role in strengthening the negative association between PCBs and over-investment in labor.

First, our findings provide a valuable understanding of the effects of PCBs on over-(under-)investment in labor. Stakeholders could use information disclosed in the financial statements of a publicly-listed firm to determine the extent of the firm’s investment in labor and PCBs, and compare this information with similar firms in the same industry sector. Second, our findings give a better understanding of the association between investment in labor and political connections , which are human and social capital that could determine the long-term survival and success of a firm. Third, for shareholders, the appointment of board members with political connections is an important strategic decision to build political capital, which is likely to have a long-term impact on the financial performance of a firm; therefore, it requires thoughtful consultation with firm insiders.

Our findings highlight the role of PCBs in reducing over-investment in labor. These findings are significant because both investment in labor and political connections as human and social capital can play an important role in determining the long-term survival and success of a firm.

The purpose of this study is to add to the currently limited research on individual level people analytics (PA) adoption by focusing on a vital resource in the implementation of PA, namely the technology used for PA. We draw on the unified theory of acceptance and use of technology (UTAUT) to examine antecedents of the use of technology for PA.

This study uses latent profile analysis to examine how different antecedents of PA (technology) adoption jointly act among 279 users of a specific PA technology.

This study identifies four user profiles, that we labeled the skeptic diplomats, the optimistic strugglers, the optimists, and the enthusiasts. These profiles relate to differences in user satisfaction and the frequency and versatility of PA technology use. This study demonstrates that performance benefits, social influence, required effort, and facilitating conditions jointly affect the use of PA technology, but that the latter two might be the most influential factors.

This study offers recommendations to practitioners and organizations on which actions by managers and the organization can be taken to support the use of PA technology.

Compared to previous research, we take a different approach by applying latent profile analysis to examine the combined effect of antecedents on user behavior and user satisfaction. In addition to a different analytical approach, we also extend existing research on individual PA adoption by focusing on actual behaviors and behavioral intention.

Innovative capabilities are essential for the survival and development of an organization. Previous studies have found a positive relationship between CEO transformational leadership (CEOTFL) and firm innovation. However, limited studies have endeavored to investigate the relationship between CEOTFL and firm innovation through the cognition and attitudes of the ordinary employees, despite their significant role in corporate innovation. Existing TFL literature has predominantly concentrated on “the close relationships” between leaders and their immediate subordinates, leaving the remote influence of CEOTFL on ordinary employees under-researched. Therefore, the current study aims to explain the relationship between CEOTFL and firm innovation from a micro-level perspective.

Multilevel and multi-sourced data from 1,627 employees across 145 firms was used to test the hypotheses in this study.

The results indicate that CEOTFL can enhance firm innovation by enhancing the collective task self-efficacy of regular employees. Moreover, this effect is not observed when employees are exposed to a low level of work–life balance practices.

The findings suggest that CEOs can perform increased TFL to promote firm innovation. It is recommended that CEOs demonstrate their TFL not only to their direct subordinates but also to regular employees using various methods, such as participating in corporate activities with employees, delivering public speeches and sending emails to employees. Meanwhile, the HRM system should consistently align with the CEO’s leadership approach within the organization.

This study strengthens the importance of ordinary employees and their contribution to firm innovation.

The present study contributes to the literature on the micro-foundations of the relationship between CEOTFL and firm innovation by considering ordinary employee reactions as a mediator. Furthermore, this study enriches the CEOTFL literature by investigating the distant influence of CEOTFL on rank-and-file employees through the lens of social cognitive theory. Additionally, the authors expand cue consistency theory to the realms of CEO leadership and HRM literature by integrating CEOTFL and work–life balance practices into a unified model. The findings reveal the importance of coordination between CEO leadership and HRM systems within an organization. The inclusion of Chinese sample data in this study augments the cultural diversity of the sample within the CEOTFL literature.

Following counterarguments from previous studies, overwhelming evidence from meta-analyses shows that supply-chain integration (SCI) is not universally associated with improved performance. This study aims to clarify all the mechanisms purported to reach the combined effects of SCI dimensions.

In this study, the authors first conducted a literature review and identified the effects of different individual SCI dimensions and their interactions and mediation, or arcs of integration, as reported by past studies. Data from a survey of 348 firms were analyzed using multiple regressions, structural equation modeling and latent class analysis.

The results showed that the positive independent associations between SCI dimensions and operational performance change as they interact. Larger combinational effects were found in a second-order SCI construct and a mediation model. Smaller effects and fewer significant paths (and even negative signs) were also found. This shows that more SCI is not always better. Finally, configurational effects varied: the latent class analysis showed that a more inward (internal integration) gestalt performed better for some firms.

Some variables that could affect operations performance were missing from the models, and this paper did not specify the directions of relationships among the five performance dimensions. The authors are aware of cumulative models, but they are not within the scope of this paper. In addition, this study did not consider other sociocultural factors that may influence different dimensions of SCI.

This study shows SCI dimensions play different roles. Therefore, it is needed to theorize the distinct roles of internal and external integration and how they somehow compensate or substitute for each other. The results suggest that future studies need to reexamine the universal predictions especially from resource-based, resource-advantage and relational views. SCIs are not inimitable and rare resources for all firms. Furthermore, implementing SCI does not guarantee resource and relational advantages for all firms.

This study aims to find out whether firms in the local textiles industry are benefiting from the combined implementation of lean practices (LPs) and quick-response manufacturing (QRM) during the era of COVID-19. The study further explores the mediating role played by quick response manufacturing in the relationship between LPs, internal process performance (IPP) and customer performance.

A questionnaire is used to garner data from 123 local firms in Ghana’s textile industry. The analysis for all the hypothesized relationships is done using partial least square structural equation.

The results of the study indicate that LPs significantly strengthen the implementation of QRM. The result also suggests that LPs and QRM can be combined to influence IPP and customer performance. The results further suggest that QRM mediates the relationship between LPs, IPP and customer performance.

This study proposes and develops an integrated research model that explores the synergistic application of LPs and QRM in achieving improvements in IPP and customer performance from an emergent country perspective during the era of COVID-19. QRM serves as an important mechanism through which the relationship between LPs, IPP and customer performance can be explained.

The surge in pharmaceutical and health supplement usage among consumers aims to enhance personal well-being. This growing opportunity for pharmaceutical brands has resulted in increased market share and intensified industry competition. Using the theory of planned behaviour (TPB), this study aims to identify the factors influencing Malaysians’ choices regarding pharmaceutical and health supplements. In addition, the variable of past behaviour was incorporated to account for consumer decisions based on prior experiences.

Using purposive sampling, 300 questionnaires were gathered and analysed via Statistical Package for the Social Sciences and structural equation modelling technique via Analysis of Moment Structures software to validate the reliability of each variables and the postulated relationships within the research framework.

Results revealed a pronounced impact of past behaviour on the intention to consume pharmaceutical and health supplements. The mediating role of perceived behavioural control in bridging past behaviour and consumption intention was also ascertained. Notably, the findings support the inclusion of past behaviour in the TPB as a pivotal determinant of intention.

The insights gleaned underscore the escalating trend of pharmaceutical consumption in Malaysia, providing strategies to enhance and maintain the competitive edge and market position of pharmaceutical brands.