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The current study seeks first to examine the prediction of school functioning in crises during the COVID-19 pandemic by school principals’ self-efficacy; second, to explore the differences in all dimensions of self-efficacy and school functioning during crises in Arab and Jewish schools in Israel and third, to determine which of school principals’ self-efficacy dimensions best predicted school functioning during the COVID-19 crisis.

Data were aggregated at the school level for structural equation modeling (SEM) analysis using AMOS analysis of 103 middle schools across Israel, 53 from Jewish and 50 from Arab society. Participants included 103 school principals (who answered the school principals’ self-efficacy questionnaire) and 1,031 teachers who answered the school functioning during crises questionnaire (477 Jewish teachers and 554 Arab teachers).

The findings showed that the principals’ self-efficacy positively predicted school functioning during the crisis. Among the five self-efficacy dimensions (general management efficacy, leadership efficacy, human relations efficacy, efficacy in managing external relations and pedagogical management efficacy), significant differences were found only in “external relations efficacy,” which was higher for “Arab” school principals; the only dimension that predicted school functioning during crises in both societies was “human relations efficacy.”

The current results emphasize the importance of principals’ self-efficacy in general and specifically caring leadership practices “human relations efficacy” in their relations with the school staff, the students and the parents for effective school coping and functioning during crises in two societies in Israel: Arab and Jewish. Further, no previous studies have explored this correlation.

The present study aims to examine the moderation role of school culture attributes (individualism versus collectivism) in the relationship between paternalistic leadership and teacher commitment, mediated by teacher well-being.

The data included 1,152 teachers across 104 schools in Türkiye using a multilevel moderated mediation SEM model to test relevant hypotheses.

The results showed that teacher well-being fully mediates the relationship between perceived paternalistic principal leadership and teacher commitment. Additionally, the collectivist orientation of school culture influences the strength of the association between paternalistic leadership and teacher commitment indirectly through well-being. More precisely, paternalistic leadership has a stronger link to teacher well-being and commitment when teachers identify the culture of their schools as relatively more collectivist.

This study offers empirical evidence of paternalistic school leadership in promoting teacher well-being and commitment depending on the school culture in a non-western country context.

Drawing an inference from institutional theory and dynamic capabilities view, this study empirically examined the impact of three institutional dimensions (regulative, normative and cognitive) and green entrepreneurial orientation (GEO) on a business firm’s performance. In addition, the moderating effect of dynamic capabilities on the relationship between GEO and firm performance was also explored.

The data were collected from 527 information technology (IT) firms in Pakistan using paper–pencil questionnaires, and the hypotheses were tested using structural equation modeling.

The findings showed that the regulative and normative institutional dimensions enhance GEO and firm performance in the selected developing country. However, the cognitive institutional dimension fails to report any substantial influence on GEO and firm performance. The findings raised concerns about lower individual accountability as well as the promotion of green practices and firm performance. In addition, dynamic capabilities positively moderate the GEO influence on firm performance.

With the interplay of institutional dimensions, GEO (as mediator) and dynamic capabilities (as moderator), this study developed and tested a unique framework to understand their influence on firm performance. Specifically, we extended the literature by giving evidence that among the three institutional dimensions, only regulative and normative are considered more important because of their direct and indirect (through GEO) positive effect on firm performance. In contrast, the cognitive institutional dimension failed to report any significant direct or indirect impact on firm performance in our study.

This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial intelligence (AI), sustainability culture, innovation performance and climate resilience of organizations across diverse sectors in Sri Lanka.

A survey was conducted among 327 respondents, including senior accounting professionals, operations managers and functional heads to gather company-level data in various industries in Sri Lanka. A disjoint two-stage approach validated the measurement model, and the partial least squares structural equation model (SEM) was used to test the proposed hypotheses.

The analysis evidences the mediating role of stakeholders' sustainability awareness on the relationship between ESGR and sustainability culture. Furthermore, it emphasizes the role of sustainability culture in driving climate resilience. Innovation performance acts as a moderator, strengthening the relationship between the use of AI and sustainability culture.

The study suggests that organizations should strategically use ESGR, integrate AI and prioritize stakeholder engagement to strengthen their commitment to sustainability. These provide insight for decision-making in organizations seeking to align with sustainable business practices.

It explores the use of AI to enhance ESGR and sustainability culture, providing a broader understanding of how organizations manage AI and stakeholders in sustainability issues.

This paper aims to examine the mediating role of employees’ intrinsic motivation in the relationship between perceived ambidextrous organizational culture and innovative behaviour among information technology (IT) sector employees.

The study used a quantitative research methodology, using a questionnaire to gather data from a sample of 510 employees across a range of IT organizations and various roles in the Indian IT sector. Smart partial least squares structural equation modeling Version 3 was used for the analysis and interpretation of the study.

The findings revealed a significant positive relationship between perceived ambidextrous organizational culture and employees’ innovative behaviour in the Indian IT sector. Moreover, the study established that employees’ intrinsic motivation played a significant mediating role in this relationship.

This study stands out for its exploration into how employees’ intrinsic motivation mediates the relationship between ambidextrous organizational culture and innovative behaviour. It offers valuable insights for enhancing organizational creativity by understanding the critical role of intrinsic motivation.

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

The purpose of this paper is to investigate the moderating role of cultural factors (concern for face and stability of attribution) in the relationships among service recovery quality, postrecovery satisfaction and repurchase intention. Based on the politeness theory, this paper proposes a theoretical model for understanding how concern for face and stability of attribution may affect collectivists’ consumption behavior.

Data were collected in a field survey of 600 Hong Kong consumers who had experienced a telecommunications service failure. Partial least squares structural equation modeling (PLS-SEM) was used to test the theoretical hypotheses.

A cultural factor of concern for face is found to negatively moderate the relationship between service recovery quality and postrecovery satisfaction. Face also positively influences the relationship between postrecovery satisfaction and repurchase intention. Another cultural factor, stability of attribution, is found to negatively moderate the relationship between service recovery quality and postrecovery satisfaction and to negatively moderate the relationship between postrecovery satisfaction and repurchase intention.

This study contributes to the understanding of the relevance of concern for face and stability of attribution in collectivists’ consumption behavior. The findings have significant implications for managers in a position to exploit the cultural value mechanisms of collectivist consumers.

To the best of the authors’ knowledge, this has been the first research to examine the impact of concern for face and stability of attribution among service recovery quality, postrecovery satisfaction and repurchase intention.

This study investigated the interplay between business process management (BPM) and digitalization in organizations and developed principles for designing their interaction.

This study was explorative and used a questionnaire-based survey that involved experts in BPM and digitalization who were actively engaged in these two domains in their organizations to come up with the design principles. The survey and the design principles were based on Rosemann and vom Brocke's (2010) six core elements of BPM.

Digitalization was seen as influencing how BPM is practiced in organizations by strengthening organizations’ focus on BPM, and conversely, BPM was perceived as beneficial for digitalization and digitalization outcomes. In addition, based on Rosemann and vom Brocke’s six core elements of BPM, we proposed six principles for designing the interplay of BPM and digitalization in organizations.

Our empirical investigation was situated in a Norwegian context and included 104 respondents. While we have no reason to believe that our findings should not be valid and useful in other regions, this is a limitation in generalizing our findings, and a natural follow-up would be to investigate our research questions in other geographical areas. We are also aware of the potential response bias in our sample. Moreover, to outline the principles for designing the interactions of BPM and digitalization, we applied the six core elements of BPM by Rosemann and vom Brocke (2010) as our theoretical lens. We acknowledge that there are more issues related to the interplay of BPM and digitalization than we have dealt with in this study.

This study has several implications for organizations. First, managers may use our proposed design principles to decide how to integrate BPM and digitalization. Second, although this study showed that each discipline nurtures its own culture, building an organizational culture that combines values from each discipline can enable a process-oriented organization to innovate its operations and services with digital technology. Third, managers should align the responsibilities and tasks of process owners with the demands for the digitalization of business processes. Fourth, managers, when integrating BPM and digitalization, should take care not to impede the generative attributes of each discipline.

Processes and digital technologies play important roles in society at all levels. BPM seeks to understand how processes unfold and explores how new practices may better serve individuals, organizations and society (vom Brocke et al., 2021), while digitalization is concerned with how various kinds of modern digital technologies may trigger organizational and social changes (Markus and Rowe, 2023; Suri and Jack, 2016).

This study is one of the first studies to investigate the interplay between BPM and digitalization – how digitalization affects BPM practices in organizations and how BPM influences digitalization outcomes. In addition, this study offers novel principles for designing the interaction between BPM and digitalization.

Alternative theoretical perspectives on performance measurement and management (PMM) have been advanced in response to shortcomings observed with the dominant control systems-based paradigm. The purpose of this investigation is to ascertain whether one such perspective, rooted in social systems theory and practice theory, can accommodate these shortcomings and positively impact organisational effectiveness (OE) and performance.

Longitudinal critical realism-based case study research is employed in action research mode to investigate how adopting a social complexity perspective on PMM affected the behaviour and performance of a commercial organisation.

The case study observations suggest that by putting people and their behaviour and organisational practices at the centre of PMM, near-term organisational outcomes can be influenced favourably in complex and dynamic environments.

This investigation provides a tool for undertaking a social complexity interpretation of PMM.

This research supports the proposal that complexity theory provides an alternative paradigm for managing performance in organisations and describes the first practical application of a social complexity interpretation of PMM. It presents a model for use and further development by other researchers.

Prior research finds that early-career professional accountants (early PAs) are generally dissatisfied with the learning and training opportunities offered during their early employment years, which impacts their career progression. This paper aims to examine whether different learning styles between these early PAs and their qualified accounting employers and trainers diverge.

Using Kolb’s learning styles inventory and interviews, this study explores the learning styles of early PAs and their employers, examining changes in these learning styles over time.

This research shows the necessity for different learning styles to be integrated into early PA training and learning, as research participants’ learning styles tend to prefer active experimentation requiring practical examples and self-learning opportunities. In contrast, their senior, qualified accounting employers prefer conceptualisation-based learning styles. As early PAs’ career progression requires them to succeed in employer-supported training, some early PAs change their learning style preferences to progress, whereas others with incompatible learning styles either moved to different employers or reassessed their choice of profession.

To reduce career dissatisfaction, develop and retain competent accountants, early PAs must be supported to learn effectively. By reducing early PAs’ dissatisfaction early PA educators and employers will potentially increase the attractiveness of accounting as a profession.

Few studies interrogate how accounting professionals utilise learning and training post-graduation nor do they examine the learning styles of workplace trainers and learners. This exploratory study uniquely analyses the learning styles of both early PAs and their employers.