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This study aims to understand differences in perceptions of CEO compensation between working adults and business students in the USA before and after reading CEO pay information.

Participants completed a survey about their perceptions of chief executive officer (CEO) compensation before and after reading CEO compensation information that included the median CEO-to-employee ratio and salary in 2021.

Working adults and business students had similar levels of concern about CEO compensation. Participants were more concerned with CEO compensation after reading information about CEO pay but also believed CEO pay was more justified, contrary to equity theory (Adams, 1965). Among the student and adult samples, women and noninvestors were more likely to have concerns about CEO compensation than other participants.

Individuals may not understand the components of CEO compensation, and the size of CEO salaries may be difficult to comprehend. Educators and the media should consider presenting CEO compensation information in a different way, for example, how long it takes a CEO to earn as much as an average employee does annually, for the public to understand how much more CEOs are paid than their employees.

Little research exists on CEO compensation understanding and concerns. This research opens the opportunity for future studies on CEO compensation, for example, that consider variables other than CEO pay (e.g. equity and other forms of compensation) and what individuals believe CEOs do that justifies their high compensation.

The purpose of this paper is to present how my positionality as a researcher aligned with the works of Latour in terms of methodological inspirations and allowed me to develop a critical vantage point and simultaneously adopt a heterogeneously rather than hierarchically informed approach to ordering the world, which I argue serves as a basis for a more inclusive study of management systems.

I reflect on my own positionality as a researcher and share how my interpretation of Latour's ontology through some of his ideas and concepts, particularly symmetry, power, translation and agency, allowed me to incorporate and organize heterogeneous actors depicted in different empirical materials into space-time contexts and subsequently theorize organizing and management practices as agential, multiple and becoming.

A base in Latour’s ontology has equipped me with openness towards empirical settings, which I argue retains a democratic approach to theorization, i.e. theorization, which remains mindful of inadvertent assumptions about power, hierarchy or the taken for granted. This approach has also given me a form of personal resilience as a researcher.

The originality of this paper lies in presenting and developing the concept of method as democratizing. I argue that Latour’s approach to the empirical allows for at least two forms of active democratizing, one relating to the researcher as self and the other in how it incorporates the empirical actors into research, making possible the inclusivity of heterogeneity in analyses of organizations and organizing.

This study explores the work practices of managers who increased working from home during the pandemic to determine what, if any, impact there was on the conditions for vertical leadership development.

The project utilized a survey approach. Each of the participants completed an anonymous online questionnaire using Google Forms. The questionnaire included four sections. The first section included informed consent and required participants to agree before completing the questionnaire. Participants provided general demographic information in the second section, including gender, age, race, job title, company size, average project team size and industry. The third section asked if there had been any change in their work location following the pandemic. The last section asked participants about their work practices.

This study demonstrates that managers continued to be engaged in vertical leadership development activities while working from home. It also suggests that managers faced challenges working from home following the COVID-19 pandemic, which were prime vertical leadership development opportunities.

To capitalize on these opportunities, organizations can more intentionally support the development of their remote staff.

This study intended to bridge this gap by investigating the perspectives of international students regarding Taiwan’s bilingual education policy and its impact on their willingness to enroll in graduate programs in Taiwan. Additionally, the comparisons among international students from diverse backgrounds were examined.

Employing a qualitative research design, the study included nine participants from three countries, with each country contributing three students. Three sessions of semi-structured interviews were conducted, supplemented by the analysis of 15 documents from 8 organizations and universities.

Results indicated predominantly negative views toward Taiwan’s bilingual education policy, with little impact reported by two participants and none by others. Furthermore, themes derived from document analysis deviated from participants' viewpoints.

A focus on students from southern Asia, which was the major source of international students in Taiwan, becomes critical. In the same vein, little literature has been found concerning graduate students' perceptions toward bilingual education policy, which should be thoroughly explored as well.

Self-presentation is an important aspect of influencer marketing. Drawing upon self-presentation theory and source credibility theory, this study aimed to unravel how the self-presentation strategies of a layperson, opinion leadership and micro-celebrity influence source credibility (i.e. trustworthiness, expertise, physical attractiveness and social attractiveness) and how source credibility, in turn, affects brand responses.

An online experiment among female participants (N = 229) was conducted. Participants were shown a sponsored blog in which the influencer presented herself as either a layperson, an opinion leader or a micro-celebrity.

The study demonstrated that the presentation strategy of a layperson was more persuasive than a micro-celebrity presentation because of higher levels of (1) trust and (2) social attractiveness. In addition, opinion leaders were perceived as having more expertise than laypeople and, therefore, positively enhanced brand responses.

The current findings provide relevant insights into the theoretical mechanisms (i.e. expertise, trustworthiness and social attractiveness) that explain the effects of self-presentation strategies on brand responses.

Our findings imply that credibility perceptions determine the persuasiveness of the SMI. This study showed that layperson and opinion leadership self-presentation strategies are relatively more persuasive.

This study is the first to show that influencers’ self-presentation strategies determine how people respond to the brands that influencers promote. In addition, we show that these effects are explained by the influencers’ trust, social attractiveness and expertise.

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.

To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.

The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.

The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

This study aims to understand the mechanisms driving individuals to utilise and engage in edu-business and contribute to the industry’s development, even when they face criticism. To that end, this paper, focussing on corporate stories, explores the cultural strategies education companies employ to expand their businesses overseas.

This paper examines the case study of Kumon Institute of Education, a key player in the Japanese edu-business sector. The analysis is based on interviews conducted between 2019 and 2021 with four public relations officers who possess extensive knowledge of the company’s history. Additionally, it draws on government and company documents, as well as newspaper articles. The analysis focusses on the narrative isomorphism between the company and the government from the provider’s perspective.

Kumon’s corporate stories and narratives have been shaped by the history, culture and policies of Japan, its country of origin, rather than adopting a bottom-up approach or embracing neoliberal values. As the company expanded its international reach, its Japanese identity became a cornerstone of its narrative, heightening the appeal of its stories through the use of expert discourse and historic cultural resources. Recently, a synergy has developed between the public and private sectors in the realm of education export, reinforcing the distinctly Japanese nature of the company, which is particularly appealing to both users and employees.

This paper focusses on the edu-business itself, analysing cultural strategies that go beyond the functional aspects of management or services to understand how edu-businesses have attracted people.

This study explores the relationship between Tourism Systems and Smart Cities, aiming to identify what prevents public managers from including these systems in Smart City strategies. This separation neglects that increasing tourism attractiveness may also impact city resources, infrastructures and inhabitants.

To this end, we developed a critical literature review consulting three databases: Scopus, Web of Science and EBSCOhost. A total of 73 articles were selected and analyzed through thematic analysis.

Through this critical review, we develop a framework of barriers to integrating a tourism system in Smart City strategies composed of four main barrier themes and 11 barrier factors. Findings show the need for innovative research and public managers to go beyond considerations related to technological challenges and instead focus on other barriers hindering integration, such as the lack of participatory governance and knowledge of tourism systems' current and future impact.

This study offers a critical identification of barriers impeding the inclusion of tourism systems in Smart City strategies, providing a useful guideline for public managers aiming to follow an innovative approach to smart development where tourism can still be a tool to enhance the attractiveness of the territory while considering its current and future impact on the city.

Many researchers partner with schools but may be unfamiliar with practices for initiating contact and sustaining relationships with school leaders. Partnering with schools requires significant effort from the researcher to nurture communication and trust. This can pose challenges for researchers who are new to the field, have relocated to a new university or need to rebuild relationships due to transitions in school staffing.

In this mixed-methods study, we interviewed and surveyed school and district leaders in Delaware to learn how researchers can best communicate and form relationships with schools and districts.

We found no singular best method exists to initiate contact with schools and districts. Rather, researchers should consider the unique needs of the local context. Leaders’ decision to participate in research was most influenced by their own interest in the research topic, alignment with schools’ needs and researchers’ willingness to build a relationship with the local education agency.

Despite broad acknowledgment about the importance of school–university partnerships, few studies directly engage educators in discussing their goals, preferences and needs when working with researchers. We sought to formalize an understanding of best practices researchers can consider when initiating contact and building relationships with schools, directly from the perspective of school and district leaders. Developing these understandings from practitioners ensures the information authentically represents the perspectives of those who researchers seek to connect with, rather than assumptions of the researcher.