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This cross-country study aims to investigate from an interdisciplinary perspective the impacts of the accounting regulation's strength and cultural values of long-term orientation (LTO) and indulgence (ND) on board efficacy in developing countries.

Board Efficacy Index scores for 54 developing countries over the period 2007–2016 were employed to ascertain predictors of management's accountability to boards of directors and investors. Two types of explanatory variables – formal and informal – were employed in a pooled Ordinary Least Squares (OLS) analysis.

The research is the first to empirically show that more LTO and ND in a country have significant and positive effects on board efficacy. The findings also show that the strength of auditing and reporting standards (SARS) has a dominant impact on board efficacy, and the SARS' consideration is recommended in future cross-country research on board efficacy.

To restore investor confidence and increase the credibility toward firms, regulatory authorities in developing countries are called upon to integrate compliance with accounting and auditing regulations combined with cultural values in the implementation of good governance practices.

This study contributes to the board efficacy literature in two significant ways. First, the study constructs and empirically tests a conceptual model that integrates both informal factors, the six cultural dimensions of Hofstede et al. (2010), and formal factors, the strength of accounting regulations. Second, conducting a study on a sample not widely used in the literature, over a fairly long period of time, highlights the governance characteristics of this context and strengthens the internal and external validity of the study.

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research.

Through a systematic review, this study focuses on identifying and summarizing trends in publications over the years, the journal outlets, geographical contexts, research methodologies, the temporal evolution of theories and the specific constructs under investigation.

Earlier empirical studies suggest that corporate governance enhances integrity and transparency in FFs, thereby reducing EM practices. Contrarily, compliance with International Financial Reporting Standards (IFRS) seems to offer managers more opportunities for convenient EM rather than restricting such practices. Notably, corporate social responsibility (CSR) practices do not appear to mitigate EM practices consistently. The literature, however, reveals inclusive results and areas requiring deeper exploration for more definitive results. For instance, certain corporate governance mechanisms, such as family-specific social and cultural business characteristics, subjective measures of family businesses, behavioral approaches to family owners' decision-making and directors' personal, psychological and social factors, remain largely untested. Additionally, there is a notable research gap concerning the relationship between IFRS, capital structure and EM.

This study’s contributions lie in its comprehensive literature review, identification of research trends and gaps, and its potential to guide future research endeavors in the domain of EM practices in FFs.

The objective of this paper is to study the efficacy of the ASPECTSS Design Index's concepts as drivers of design intervention for educational environments for students on the autism spectrum. Based on the seven principles of acoustics, spatial sequencing, escape spaces, compartmentalization, transitions, sensory zoning and safety, ASPECTSS formed the basis for a preliminary post-occupancy evaluation (POE) and survey of an existing school environment.

Concepts drawn from the review of other strategies for autism spectrum disorder (ASD) friendly design were integrated with the seven ASPECTSS principles to create a design framework and consequent design retro-fit for a Pre-K-12th grade public school for students on the autism spectrum. The following design interventions were proposed: colour-coding based navigation; acoustical treatments in key circulation spaces; introduction of transition alcoves; classroom reorganisation using compartmentalization principles and the introduction of escape spaces for de-escalation. Specifically, a classroom template of modules of ASPECTSS-compliant layouts was provided to all staff. The efficacy and impact of these interventions were assessed using a whole campus online staff survey with further probing using classroom observations and subsequent interviews.

The results show alignment between the implementation of the ASPECTSS informed design interventions and responses to nine of the Likert scale items were all significantly lower than the middle response, indicating a high degree of satisfaction from survey respondents. These questions and responses related to the colour scheme facilitating ease of navigation for visitors of the school, the acoustics of the building successfully mitigating sound magnification and subsequently student distractibility, the organisation of the classrooms enhancing learning and the de-escalation zones allowing improved management of disruptive behaviours in the classroom.

This study focuses primarily on the Autism ASPECTSS Design Index as a framework for assessing classroom efficacy. Other tools and frameworks may produce different insights. A single school site was studied. Validation of these findings in other school environments is necessary before generalising these strategies at scale. The use of qualitative tools, primarily teacher and staff surveys, provides one lens into the efficacy of these design strategies. Further research using measurable biometric indicators such as heart-rate and stress levels measured through wearable technology could provide a first step towards the triangulation of these findings.

These findings could help provide more standardised best practices for designing learning environments for autism, potentially providing supportive strategies with real impact on learning quality, skill development and knowledge acquisition in school environments. This could potentially have economic implications by supporting more efficient progress for autistic students through their school curriculum.

Similar to economic impact, if validated and generalised, these findings could help with sense of accomplishment, general mental health improvement, alleviation of family stress and potential reduction of stigma in the autism community.

There is a slowly emerging field of design guidance for autism schools, but very little empirical evidence on the measurable efficacy of these strategies. This research provides one type of such evidence, as measured by the perceived impact from the point of view of staff and teachers at the school.

In 2022, the Baltimore professional development school (PDS) partner schools, John Ruhruh Elementary/Middle School (JREMS) and Notre Dame of Maryland University (NDMU) received funds through a Maryland Educational Emergency Revitalization (MEER) grant to determine (a) to what extent additional resources and professional development would increase JREMS teachers’ efficacy in technology integration and (b) to what extent NDMU professional development in the form of workshops and self-paced computer science modules would result in greater use of technology in the JREMS K-8 classrooms. Results indicated a statistically significant improvement in both teacher comfort with technology and integrated use of technology in instruction.

Survey data were collected on teacher-stated comfort with technology before and after grant implementation. Teachers’ use of technology was also measured by unannounced classroom visits by administration before and after the grant implementation and through artifacts teachers submitted during NDMU professional development modules.

Results showing significant increases in self-efficacy with technology along with teacher integration of technology exemplify the benefits of a PDS partnership.

This initiative was original in its approach to teacher development by replacing required teacher professional development with an invitation to participate and an incentive for participation (a personal MacBook) that met the stated needs of teachers. Teacher motivation was strong because teammates in a strong PDS partnership provided the necessary supports to induce changes in teacher self-efficacy.

This paper investigates the moderating-mediation roles of synchronous and asynchronous learning, as well as virtual self-efficacy between digital learning space experience and continuous use among learners in Ghanaian institutions of higher learning.

A convenience sampling technique was used in the selection of 604 students who answered questions on digital learning space experience, synchronous and asynchronous learning, virtual self-efficacy and learner continuous use within the Greater Accra Region of Ghana. The study employed regression analysis to measure the hypothesized paths.

The findings show that asynchronous learning partially mediates between digital learning space experience and learner continuous use, but the mediating effect of synchronous learning between digital learning space experience and learner continuous use was not significant. Further, virtual self-efficacy significantly moderates the mediated relationship between asynchronous learning and learner continuous use, but the moderated mediated role of synchronous learning was not established in the study.

Generalization of the study findings is limited due to the sampling scope, which was restricted to students of IHL in the Greater Accra Region of Ghana.

In this research, the academic scope of digital transformation was expanded from both digital structure elements and psychological perspectives within the domain of higher education literature.

This study aims at establishing the moderating role of self-efficacy in the relationship between organisational culture (OC) and organisational commitment in the perspective of institutions of higher learning in a developing country.

A cross-sectional design was used to obtain quantitative data from 572 academic staff in eight universities. The sample was selected following a simple random technique. The study data were analysed using SPSS version 23.

The study findings reveal that OC and self-efficacy influence organisational commitment. Further, self-efficacy moderates the relationship between OC and organisational commitment.

Universities should foster a culture that emphasises collaboration, open communication, inclusion, equity and staff development to increase organisational commitment. In order to build academic staff self-efficacy, universities should provide opportunities for training and development, mentoring, coaching, continuous performance evaluation, and regular feedback to stimulate academic staff's desire to remain committed to the institution. University administrators should look beyond traditional skills and competencies when recruiting future academic staff as their personal beliefs are essential to accelerating organisational commitment.

This study extends the current literature in organisational behaviour and provides a comprehensive understanding of the relationship between OC and organisational commitment using the Competing Values Framework. This study was also conducted in a developing country context, which can always lead to different results than studies conducted in developed countries.

This paper aims to explore virtual simulations, merging artificial intelligence with real-world simulations, supporting Canadian armed forces (CAF) junior military leaders (JMLs) leadership development. Our research questions are: (1) How do virtual simulations support CAF junior military leadership development within a globalized and complex environment in the 21st century? (2) Could virtual simulations support a leadership culture change through efficacious “soft skills” training? In this paper, we explore the efficacy of virtual simulations for enhancing or developing leadership in JMLs in the CAF through a four-day pilot project with twenty JMLs (n = 20).

To assess the efficacy of virtual simulations for leadership development, we designed and studied a four-day leadership workshop for JMLs in the CAF using several virtual artificial intelligence leadership role-play simulations developed by McGraw Hill in their smart book textbook (Manning & Curtis, 2022) and several non-virtual in-class simulations for comparison. We selected four twenty to thirty-minute virtual role-play simulations that synergized with the in-person morning leadership workshop. We facilitated the three-hour leadership workshops and virtual/in-class simulations over four consecutive days. We emulated the ELESS model (De Freitas & Routledge, 2013) to assess soft and leadership skills.

The participants (JMLs) reported beneficial learning utility associated with the virtual simulations. Participants also expressed that further utility might be leveraged through virtual simulations incorporating greater complexity with multiple potential outcomes. They also suggested that leadership simulations designed around military situations would prove highly beneficial, something that was outside of the scope of this small pilot project.

Since this phase of our research is a pilot project, we secured a small amount of funding to test our hypothesis that simulations enhance leadership development for JMLs. These funding limitations resulted in several constraints in the research, such as the availability of virtual simulations articulating leadership from a military perspective. However, we believed the assigned organizational leadership simulations in the McGraw Hill Smart Book ecosystem would approximate generic leadership situations enough to test the hypothesis with the JMLs. As a pilot project, our sample size was relatively small (n = 20 JMLs) since participation was voluntary amidst a busy spring season for the JMLs. Since this is a pilot project, we suggest that twenty JMLs are an adequate sampling to test the hypothesis that simulations enhance JML leadership development. We will expand the sample size in the next phase of our research as we work with the CAF to expand the pool of participants to at least forty JML participants (n = 40). We also plan to secure further funding to collaborate with subject matter experts to design virtual simulations based on Canadian military leadership scenarios.

The CAF host robust simulations capabilities for combat training, but have not exploited the potential training and analytical capacity of virtual leadership simulations for leadership development within the CAF. We believe that virtual simulations provide an opportunity for the CAF to effect desired culture change through leadership development that leverages the substantial pedagogical benefits of simulations.

The CAF encountered several detrimental leadership scandals that eroded the reputational capital of the CAF. In the current geo-political climate of an expanding North American Treaty Organization (NATO) and threats from several international actors, the CAF seeks to expand its capabilities by adding and enhancing its human capital. However, the CAF currently experiences a significant gap in its human capital aspirations. There is a unanimous consensus that the endemic traditional culture of the CAF, as expressed in the recent explosive leadership scandals, is a deterrent to recruitment and thus weakens the CAF’s capability. The CAF targets leadership development with new leadership paradigms as pivotal to culture change. The CAF suggests that by enhancing leadership development in the CAF the new cadre of leadership will change the culture of the CAF and thereby enhance the reputational capital of the CAF. It is believed that this rejuvenated culture will lead to greater recruitment and retention, leading to a strengthened military. A strengthened military is important to provide effective support and protection for the Canadian people in these volatile and uncertain times. This expanded capacity will enable the CAF to address external military threats more effectively and also the increasing operations other than war (OOTW), such as the military support of long-term care facilities during COVID-19 or the military’s support in fighting record wildfires and the military’s support in climate change related disasters such as flooding.

The satisfaction measures indicated by the participants are typical evaluative measures of leadership development (Noe, 2023). These satisfaction ratings do not, however, indicate whether training has produced a change in behaviour (Brown, 2022). The implications of these outcomes for leadership education are that role-player simulations are useful leadership education and development tools because they provide a theatre of practice in which mistakes are not detrimental and serve as learning moments (Moore, 2012; Piro and O’Callaghan, 2021; Riotto, 2021). Further, the importance of role-player simulations that closely approximate the sector where leadership is experienced and practiced is perceived to enhance the experience. While the CAF invest in combat related simulations, but leadership development simulations are not as evident in the training and development array. This study seeks to assess their potential value as a leadership development tool within the wider context of character development as a leadership competency.

The study aims to investigate the influence of corporate governance practices on enhancing firm value in manufacturing industries in Bangladesh.

The study sample consists of 131 companies from 10 manufacturing industries listed in Dhaka stock exchange (DSE). Using the multiple regression method, the study analyzed 1,193 firm-year observations from 2012 to 2021.

The outcome reveals that managerial ownership, foreign ownership, ownership concentration, board size, board independence, board diligence and auditor quality have a significant positive influence on firm value. In contrast, audit committee size has no significant influence on firm value.

The practical implications of the current study demonstrated that good corporate governance creates value and must be invigorated for the interest of all stakeholders. Policymakers should formulate specific guidelines regarding firms' ownership structure and audit quality issues.

Despite the interest in leaders' identity work as a framework for leadership development, coaching psychology has yet to expose its active ingredients and outcomes.

To do so, the authors reconcile published systematic literature reviews (SLRs) in the field to arrive at a more thorough understanding of the role of identity work in coaching. A total of 60 eligible SLRs on identity work and coaching were identified between 2010 and 2022. Four were included in the data extraction after selecting and screening, and the full texts of 196 primary studies reported therein were analysed.

Amongst the coachee-related factors of effective coaching, the coachee’s motivation, general self-efficacy beliefs, personality traits and goal orientation were the most frequently reported active ingredients, and performance improvement, self-awareness and goal specificity were the most frequently supported outcomes. The analysis indicates that leaders' identity work, as an active ingredient, can be a moderator variable for transformative coaching interventions, while strengthening leadership role identity could be one of the lasting outcomes because coaching interventions facilitate, deconstruct and enhance leaders' identity work. Further research is needed to explore the characteristics of these individual, relational and collective processes.

This study adds value by synthesising SLRs that report coachee-related active ingredients and outcomes of executive coaching research. It demonstrates that the role of leaders' identity work is a neglected factor affecting coaching results and encourages coaching psychologists to apply identity framework in their executive coaching practice.

This study builds on the panarchy theory by viewing the supply chain as a socio-ecological system and further expands it by considering the within-level linkages internal to the supply chain level. Three types of linkages are considered: the two cross-level linkages with the planetary and the political-economic levels and the supply chain within-level linkages. The research questions are addressed using the data gathered by the Carbon Disclosure Project within its Supply Chain Programme.

This work aims to study, applying the lens of panarchy theory, how the planetary and the political-economic levels affect the supply chain within-level linkages for sustainability. Furthermore, the difference in how these cross-level linkages influence focal firms and first-tier suppliers is explored.

The results show that considering the planetary-supply chain linkage, climate change risk exposure is likelier to foster within-level linkages with buyers than with suppliers. Further, climate change mitigation investments have different roles in the different tiers: focal firms are pushed to strengthen the linkages with their suppliers when they lose efficacy in improving their carbon performance, whereas first-tier suppliers exploit investments to gain legitimacy. Discussing the political-economic level effect, perceptions from first-tier suppliers could be two-fold: they could perceive a mandating power mechanism or exploit policymakers’ knowledge to advance their capabilities.

The results contribute to the sustainable supply chain management literature by providing empirical evidence of the cross-level linkages theorised by the panarchy theory. Moreover, the concept of within-level linkages is proposed to apply the theory in this field.