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This study aims to develop a talent selection model for learning organizations capable of connecting two groups, candidates in a talent hiring process and managers of the hiring company, in a reliable process, promoting organizational learning and increasing employee satisfaction.

This paper integrates egalitarian principles, an artificial intelligence mechanism founded on stable matching algorithms, and evaluating critical soft skills to enhance recruitment practices within learning organizations. The authors conduct a numerical real-world application in Python to showcase the model’s effectiveness. Five candidates were evaluated for five job positions. Moreover, 26 soft skills were analyzed by the five company leaders, relating them to the requirements of each job position and by all candidates, as a self-assessment process.

The model promoted egalitarian talent management because it motivates the candidates to choose the preferred position in a company, and the employers hire the best candidate. It is satisfactory for all participants in a company’s hiring process if the parties intend to be fair and egalitarian. The benefits of the process can be considered isolated (parties’ satisfaction) or a part of a company’s effort to stimulate an egalitarian culture in organizational values.

The information generated by the model is used to refine its selection process and improve its understanding of the job requirements and candidate profiles of the company. The model supports this idea, using the concepts of indifference, stability, egalitarianism and the soft skills required and identified to be more effective and learn about themselves.

This paper discusses an egalitarian point of view in the recruitment process. It is satisfactory for all participants in a company’s hiring process if the parties intend to be fair and egalitarian. The process’s benefits can be considered part of a company’s effort to stimulate an egalitarian culture in organizational values.

This paper brings an excellent future perspective and points to the company’s development of talent retention. The model simultaneously solves the evolution of talent management processes through new technologies and soft skills emerging in the postpandemic scenario.

The purpose of this study is to explore how the risk of management motives for fraud can be assessed in external audits.

Semi-structured interviews were conducted with 26 experienced external auditors to explore their perspectives on the methods they employ to assess the risk of management motives for fraud.

The study identifies six methods external auditors can use to assess management motives for fraud. It emphasises that assessing management motives requires auditors to go beyond understanding these motives and necessitates a sceptical and analytical mindset. Auditors need to identify the accounts most vulnerable to management manipulations, observe management attitudes and assess the credibility of management assertions. The auditors in this study highlight specific accounts frequently manipulated by management. Still, manual year-end journal entries are the most vulnerable to management manipulations as they are subject to fewer controls. They recommend increasing the sample size to 100% and assigning more experienced staff, particularly, those with qualifications in fraud examination or anti-fraud training, to audit these vulnerable accounts thoroughly. They also provided examples of how auditors can identify management motives for fraud, observe management attitudes and assess the credibility of management assertions.

Audit standards (e.g. ISA 240, SAS99) lack explicit guidance on assessing management motives for fraud, but auditors are required to consider it in fraud risk assessment. This study proposes guidance recommendations to improve auditors' ability to assess this risk, which could be integrated into professional audit standards and training materials to improve auditors' professional scepticism, ability to challenge management and skills in fraud risk assessment.

Assessing the risk of management motives for fraud in external audits has received limited attention in the literature. To the best of the authors’ knowledge, this study is the first to address this knowledge gap.

This study aims to investigate the drivers and challenges of integrated reporting (IR) adoption in the Hungarian SME context.

The study uses qualitative methods to conduct an in-depth analysis of small and medium enterprises’ (SMEs) drivers and challenges of IR adoption through semi-structured interviews. Further, the results of the interview are supported by content analysis.

The research highlighted the drivers for IR adoption, including growing the company’s customer base, attracting new investors, boosting competitiveness and increasing the company’s market value by improving the long-, medium- and short-term value creation. Nonetheless, the organizational transformation required to implement IR, a lack of qualified human resources, weak administrative control and poor documentation all serve as impediments to Hungarian SMEs implementing IR. Consequently, the current IR framework needs further clarification and simplification to be practical for SMEs. Integrated thinking, value creation, materiality and stakeholder engagement are the concepts that have been identified as being unclear or inapplicable for SMEs.

Furthermore, the practical implications for standard-setters, regulators and companies may help in the future in mitigating barriers, pushing companies to learn more about the benefits and risks of adopting IR.

The study is one of the few that examines the drivers and challenges of IR adoption in SMEs and responds to several academic requests for IR research on the reasons why SMEs do not participate in IR adoption. Also, the study compiles and evaluates the previous literature’s drivers and challenges for IR adoption. Furthermore, the practical implications for standard-setters, regulators and companies may help in the future in mitigating barriers, pushing companies to learn more about the benefits and risks of adopting IR.

This study investigates the impact of CEO narcissism on eco-innovation. Moreover, we explore the moderating influence of CEO ancestor origins and CEO tenure on this relationship.

Based on a comprehensive dataset comprising 198 non-financial U.S. firms spanning the years 2010–2021, we apply OLS regression.

Our research findings are as follows: (1) CEO narcissism negatively affects eco-innovation. (2) CEO ancestor origins play a moderating role, with this effect being attenuated for CEOs with ancestral origins from highly sustainable backgrounds. (3) CEO tenure strengthens the relationship between CEO narcissism and eco-innovation. This study sheds light on the significance of CEO personality traits in influencing eco-innovation decision-making. The results offer valuable insights for stakeholders, boards of directors and investors.

To the best of our knowledge, none of the studies on sustainable tools have examined the moderating effect of CEO demographics characteristics on the CEO personality traits –eco-innovation nexus, and this offers a great opportunity to make new contributions to the extant literature.

Corporate social responsibility (CSR) might be among the primary factors ensuring any organization’s survival, and disclosing its related information is very important. This research initially investigates the effect of managers’ behavior characteristics, including overconfidence, myopia and narcissism and corporate political ties on the disclosure of CSR. This study also aims to assess the mediating impact of political connections on the association between managerial personality traits and CSR.

The research sample included 129 listed companies on the Tehran Stock Exchange from 2013 to 2020. Behavioral managerers charecteristics. A multivariate regression method with combined data (firm-year) was used to test the research hypotheses.

The results show that overconfidence and managerial myopia cause the disclosure of CSR to decrease. Managers’ overconfidence and short-term attitudes lead to a decrease in the level of CSR activities of the companies and their disclosure, respectively, 0.021 and 0.025. However, the existence of narcissism in managers and having political ties by companies may lead to an increase in the disclosure of the CSR, respectively, around 0.089 and 0.02. Further findings also indicate that political connections may motivate narcissistic managers to increase CSR disclosure near 0.037. However, the results document no significant impact of political ties on the relationship between managerial overconfidence and myopia with CSR involvement.

According to the findings, the authors recommend to stockholders that employing narcissistic managers and improving political connections might be two effective strategies to enhance the level of CSR engagement. One of the critical limitations of the current paper might be its generalizability. As Iran is an emerging and fossil fuel seller country, its institutional settings may significantly differ from those of developed and industrial nations. Thus, the readers of these nations must consider such an important issue.

For the first time, to the best of the authors’ knowledge, this research has investigated the moderating effect of political ties on the association between management behavioral characteristics and the level of fulfilling CSR by listed companies.

This study aims to examine the impact of an organization’s internal and external corporate social responsibility (CSR) initiatives on employee job satisfaction and organizational commitment.

Drawing on the social identity perspective, the authors proposed and tested a mediation model to understand the psychological mechanisms underlying the effects of CSR. The study sample comprised 263 employees from Italian manufacturing firms.

Our findings indicate that external CSR orientation is positively associated with employee job satisfaction and organizational commitment. Furthermore, the mediating effect of job satisfaction partially explains the positive relationship between external CSR orientation and organizational commitment. Moreover, we found that the positive impact of external CSR on employee outcomes is strengthened when combined with internal CSR.

This research has practical and theoretical implications for organizations seeking to enhance employee engagement and commitment through CSR initiatives and sheds light on how CSR can shape employee attitudes and behaviors toward the organization.

This study brings a novel contribution to the field by examining the impact of both internal and external CSR initiatives on employee job satisfaction and organizational commitment.

This paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and sustainable business practices. This SLR is done in three parts: (1) examine the theories employed by previous studies; (2) identify the unique variables employed by researchers in analysing this interrelationship and (3) explore potential opportunities for further study in the field.

This study conducted an SLR analysing studies from the Web of science, Scopus and EBSCO in over 20 countries from 2009 to 2022 published in several top-ranked journals. We utilised various search strings using the key phrases “executive compensation”, “CEO Pay”, “financial performance” and “sustainable business practices”. The initial sample of 27,210 was filtered with our meticulous inclusion and exclusion criteria to produce a list of 161 studies.

Our findings are as follows: first, most studies encompassing this subject area lack multi-theoretical perspectives with agency theory being the most dominant theoretical viewpoint; second, we observed the use of monotonous quantitative research methods, with studies heavily lacking qualitative and mixed-method research approaches; finally, there is a palpable gap in cross-country studies.

There are a few limitations that must be acknowledged. First, the inclusion criteria ensured that only articles published in the CABS journal ranking of three star and above. Thus, this review may not be a precise reflection of the EC, FP and SBPs literature scope. The inclusion criteria also limit our review to only accounting, finance, management and business-related studies about the topic. Therefore, future studies could explore studies ranked three star and below and from other subject areas.

This study contributes to the existing literature by conducting a comprehensive SLR that examines both the theoretical underpinnings and empirical evidence on this topic. It builds upon previous research and extends our understanding of the interrelationship among executive compensation, financial performance and sustainable business practices.

This study investigates the interaction between organizational strategic factors (Leadership and management support [LMS] and green learning orientation [GLO]) and green innovation performance (GIP), through the lens of resource-based view (RBV) theory. It examines both the direct and indirect impacts of these factors on GIP via green knowledge management (GKM), and explores how green absorptive capacity (GAC) enhances these relationships.

Using Partial least squares structural equation modeling (PLS-SEM) and moderated mediation analysis, we analyzed responses from 419 individuals across 154 manufacturing firms in Pakistan to understand these dynamics.

Results show that LMS and GLO significantly affect GIP, both directly and indirectly, through GKM. Furthermore, GAC intensifies the impact of GLO on GKM and the influence of GKM on GIP, indicating a moderated mediation effect.

Highlighting the importance of LMS, GLO, GKM, and GAC, the study suggests that focusing on these areas can help firms align their strategies with sustainability goals, enhancing their GIP. These insights can guide policymakers in creating supportive strategies for businesses to improve their GAC, facilitating better knowledge adoption and application.

The research contributes to the RBV theory by clarifying the role of strategic organizational factors in enhancing GIP within manufacturing firms, offering a clearer path to achieving sustainability goals.

The purpose of this paper is to systematically review the resilience literature to integrate the fragmented views and provide a more comprehensive understanding. This study aims to fill the gaps in the literature by discussing scientific contributions and highlighting the main issues in previous research findings regarding the definitions, dimensions and concepts that make up organizational resilience. This research highlights organizational resilience from a capabilities perspective.

This paper uses the systematic literature review method by searching all previous studies studying organizational resilience from 2014 to 2023. In total, there are 28 articles reviewed from the Scopus database.

This study found that resilience is a complex concept and has many definitions and dimensions. This study also conceptualizes organizational capability with a pyramid, which illustrates the basic framework of the six stages of the resilience process and hierarchically forms organizational resilience.

First, the keyword search strings on the repository database are currently limited to a few keywords. Need to broaden the range of keywords so as to produce a more comprehensive review. Second, the exclusion of books, book chapters and conference papers limits research findings and results. These sources are likely to enrich resilience development from various perspectives. Even though Scopus is the largest repository database, the research findings are not yet fully generalizable. Future researchers can add data from WoS, Ebsco or other databases. Literature obtained from various databases that can provide broader results.

The practical implications of this study are to provide a basis for managers in making decisions for organizational sustainability. Managers can consider each stage in the resilience capability pyramid as a reference for making strategic plans and relational orientation toward organizational members.

This research provides a hierarchical perspective on organizational resilience capabilities. For academics and practitioners, this study provides a critical and comprehensive systematization of the limited academic literature on resilience. This study also offers opportunities for further research to overcome the limitations of empirical testing of resilience capability construction using various theories and methodologies.

This research delves into a comprehensive examination of Amazon’s Vendor Flex (VF) model, seeking to illuminate the intricacies of supply chain innovation through alliances between Amazon and its suppliers. Employing a multiple case study methodology, the study investigates the reduction of transaction costs, the establishment of strategic alliances for supply chain innovation and governance issues within these alliances.

A multiple case study methodology, incorporating personal interviews and triangulation with primary sources, was employed to unravel the dynamics of the VF model.

Results indicate that the VF model aligns with the reduction of transaction costs by leveraging Amazon’s specialized knowledge, although not necessarily through direct knowledge sharing. Amazon suppliers highlight competitive advantages gained through VF, showcasing efficient navigation of peak seasons and a focus on core activities with online retailing integration. The VF alliance represents a collaborative model where Amazon’s technological prowess enables a streamlined and innovative supply chain for online retailing, which resembles a vertical integration process.

This research underscores the potential of strategic alliances to drive innovation by incorporating industry-leading practices. The governance issues within the VF alliance reveal power imbalances, emphasizing the need for managers to govern dynamics, disclose information and build trust in large-scale alliances.