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The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by business ethics.

Data from a sample of 246 European firms selected from the Stoxx Europe 600 Index between 2010 and 2022 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares (FGLS) estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between CEO overconfidence and earnings management. For robustness analyses, this paper included the alternative measure of the dependent variable and independent variable.

Using discretionary accruals as a proxy for earnings management, the empirical results show a positive relationship between CEO overconfidence and earnings management. Furthermore, the results suggest that business ethics negatively moderates the relationship between CEO overconfidence and earnings management.

This paper makes a significant contribution to stakeholders such as investors, financial decision-makers and auditors. It underscores the importance of integrating ethical considerations into corporate governance practices for fostering accountability and transparency. In addition, it highlights the moderating role of business ethics in transforming the positive effect of CEO overconfidence on earnings management into a negative impact. This emphasizes the pivotal role of ethical norms in financial decision-making processes and extends implications to standard setters and policymakers in the regulatory domain.

To the best of the authors’ knowledge, this is the first study to examine the moderating role of business ethics on the relationship between CEO overconfidence and earnings management in the European context. It is also the first study to document that business ethics can reduce the effect of CEOs’ biased behavior and their scope for discretion, thereby reducing the amount of earnings management. This study fills a research gap by extending the existing literature, which generally focuses on the impact of CEO overconfidence and earnings management.

This paper seeks to explore the influence of generative artificial intelligence (GenAI) on employee performance in the workplace, viewed from a managerial perspective. It concentrates on key elements such as employee engagement, trust in GenAI and attitudes toward its implementation. This exploration is motivated by the ongoing evolution of GenAI, which presents managers with the crucial task of understanding and integrating this technology into their strategic frameworks.

We collected 251 responses from managers and senior managers representing companies that have embraced GenAI in Spain. A hierarchical regression analysis was employed to examine the hypotheses. Subsequently, mediating effects and moderated mediation effects were scrutinized using the bias-corrected bootstrapping method.

The data analysis suggests a significant enhancement in employee engagement and performance from a managerial perspective, attributed to improved attitudes and trust toward the adoption of GenAI. This conclusion is drawn from our research conducted with samples collected in Spain. Notably, our findings indicate that while positive attitudes toward GenAI correlate with enhanced engagement and performance, there exists a weakening effect on the significant positive impact of GenAI adoption in the workplace. This suggests that GenAI is still in its early stages of adoption within these companies, necessitating additional time for managers to develop greater confidence in its efficacy.

This study represents one of the pioneering investigations centered on the implementation of GenAI within the workplace context. It contributes significantly to the existing body of literature concerning the stimulus-organism-response (S-O-R) model in technology innovation adoption within work environments.

The study directs attention to the psychological conditions experienced and knowledge management practices leveraged by faculty in higher education institutes (HEIs) to cope with the shift to emergency remote teaching caused by the COVID-19 pandemic. By focusing attention on faculty experiences during this transition, this study aims to examine an under-investigated effect of the pandemic in the Indian context.

Interpretative phenomenological analysis is used to analyze the data gathered in two waves through 40 in-depth interviews with 20 faculty members based in India over a year. The data were analyzed deductively using Kahn’s framework of engagement and robust coding protocols.

Eight subthemes across three psychological conditions (meaningfulness, availability and safety) were developed to discourse faculty experiences and challenges with emergency remote teaching related to their learning, identity, leveraged resources and support received from their employing educational institutes. The findings also present the coping strategies and knowledge management-related practices that the faculty used to adjust to each discussed challenge.

The study uses a longitudinal design and phenomenology as the analytical method, which offers a significant methodological contribution to the extant literature. Further, the study’s use of Kahn’s model to examine the faculty members’ transitions to emergency remote teaching in India offers novel insights into the COVID-19 pandemic’s effect on educational institutes in an under-investigated context.

The bread and butter of marginal communities primarily rely on their artisanal work, to which the communities’ women have notable contributions despite facing numerous challenges. This study aims to unveil the challenges along with latent opportunities of different marginal women entrepreneurs in the rural areas of Bangladesh.

This study used narrative inquiry to explore the real-life business phenomena of 15 marginal women entrepreneurs with more than 5 years of business experience living in 4 districts of Bangladesh. This approach was used to document participants’ responses through the storytelling of their daily business experiences.

The findings of this paper indicate that vulnerable living conditions, social negligence, availability of substitutes, frequent sickness, increasing price of raw materials, lack of entrepreneurial skills and lack of managerial skills are the major challenges of marginal women entrepreneurs. In contrast, minimum capital requirement, home-based business, traditional profession, retaining cultural heritage and lack of accountability are the main opportunities that motivate marginal women to continue their entrepreneurial activities.

The insight of this research can promote and sustain marginal women entrepreneurship and aid researchers, policymakers and businesses in improving the various entrepreneurial aspects of informal community entrepreneurs in developing countries. However, the study was limited to five marginal community entrepreneurs (Rishi, Kumor, Jele, Cobbler and Kamar) in Bangladesh. Therefore, conducting future research encompassing all marginalized communities is recommended, and empirical studies on this domain are highly encouraged.

The insight of this research can promote and sustain marginal women entrepreneurship and aid researchers, policymakers and businesses in improving the various entrepreneurial aspects of informal community entrepreneurs in developing countries.

In the authors’ knowledge, this is unique research on marginal women entrepreneurs in Bangladesh.