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This research investigates the impact of customer rule violation issues on frontline employees' (FLEs’) burnout due-to-customers. A model and hypotheses are developed using COR theory and past literature on misbehaving customers and their effects on customer-facing employees.

The proposed model was assessed using a survey of 840 frontline retail, restaurant, service and caregiving employees and their reactions to the issue of misbehaving customers (i.e. rule breaking and/or rude customers).

FLEs' perceived frequency of customer rule violations, FLEs' concerns with misbehaving customers and FLEs' concerns with enforcing rules with these customers increased FLEs' burnout due-to-customers, while FLEs' customer orientation decreased it. Interactions among several antecedents were found relative to their effects on burnout. Burnout due-to-customers decreased FLEs' organizational commitment and increased quitting intentions. Additionally, this burnout mediated the relationships between our studied antecedents and job outcome variables (either partially or fully), with organizational commitment also mediating the relationship between burnout and quitting intentions.

The impact of FLEs' concerns relative to customers' rule breaking, which has not been previously addressed, is shown to increase FLEs' burnout due-to-customers, while FLEs' customer orientation buffered and reduced burnout, with frequency of violations interacting with several antecedents, and ultimately affecting burnout and several dependent variables—organizational commitment and quitting intentions. These FLE rule violation and enforcement concerns, captured at the height of the pandemic, are new variables to the literature. These issues have important implications for managers as to their treatment and training of FLEs in the future.

Increasingly, there is scholarly recognition that individuals' faith constitutes a background factor much like other antecedents conditioning entrepreneurial inclination. Yet, there is room to expand knowledge on how faith interrelates with psychological and social determinants of entrepreneurship, especially in under-researched contexts such as Nigeria.

This inquiry conceptualises associations between religiosity and (1) entrepreneurial self-efficacy, (2) entrepreneurial attitudes (3) and subjective norms as predictors of nascent entrepreneurship. For analysis, 1,259 observations of Nigerian students are assessed by structural equation modelling.

The path analysis showed that the religiosity–nascent entrepreneurship nexus is altogether mediated by entrepreneurial self-efficacy, entrepreneurial attitudes and subjective norms. Entrepreneurial self-efficacy is found to have the greatest impact on nascent entrepreneurship, followed by subjective norms and then entrepreneurial attitudes.

Theoretically, this study is one of the first to test all three dimensions of the theory of planned behaviour in the religiosity–nascent entrepreneurship nexus. It draws fresh attention to faith motivation and praxis, role-taking and attribution theory as explainers of the inherent correlations. Practically, the findings summon stakeholders to consider religious activity in the delivery of entrepreneurship programmes.

In the context of the risks inherent in global warming, public libraries can partner with each other, community-based environmental groups and/or other institutions to enhance community resilience and sustainability. This chapter presents a case study of an ongoing experiment to address this opportunityand challenge. In April 2021, six Western MA libraries formed a collaborative in conjunction with a local citizens’ group, Voices for Climate [V4C], to expand public education opportunities relating to understanding, mitigating, and adapting to climate change. In its initial year, this effort yielded 13 separate programs serving more than 110 patrons, all within the 7 days of Climate Preparedness Week, a state-wide program held annually. Subsequently, this Pioneer Valley Library Collaborative [PVLC] has grown to 10 library partners and continues its close alliance with V4C. In describing the programs offered in the first year, the challenges met, limitations encountered, and lessons learned, the chapter provides one model for how libraries can jointly choose to become hubs of climate conversation and education as a means to promote their communities’ quality of life, sustainability, and resilience.

This paper is a bibliometric analysis of articles published on the influence of Covid-19 on consumer behaviour.

Biblioshiny and VOSviewer applications are employed for the bibliometric analysis and visualisation, respectively.

The most influential documents, authors, affiliations, countries and journals are presented. Citation, Co-citation and keyword co-occurrence analysis is conducted and presented in the form of a clustered network diagram.

This paper found three main themes of the research in consumer behaviour amid Covid-19 a) Food purchasing decisions and food wastage, b) Adoption of technology and c) Intrinsic and extrinsic influence on consumer behaviour.

The Covid-19 pandemic has shaken the world’s economy and left behind its adverse effect on almost every walk of life. Consumer behaviour is no exception, studies have reported paradigm shifts in the way consumers are reacting to marketing stimuli, making purchase and consumption decisions. For the marketers to sustain profitability, they need to understand the changing behaviour and tailor their offerings accordingly.

The article offers the emerging theme and sub-themes in the consumer behaviour research that leads to future expansion of this research domain.

Following the COVID-19 pandemic, most higher education institutes shifted to online learning as the sole alternative to continuing education while mitigating the risks imposed by the pandemic. This has raised several concerns regarding students’ learning experience, satisfaction and academic achievement, particularly in countries where students have restrained technological resources (i.e. developing nations). The current research aims to investigate the key factors influencing students’ attitudes, satisfaction and academic achievement among university students in an emerging market context (i.e. Morocco). The moderating effect of students’ motivation to study online was also scrutinized.

The authors propose an integrated conceptual framework that combines the technology acceptance model (TAM) with the outcomes of prior literature related to online learning. Based on data collected from 850 Moroccan university students, the authors empirically tested the conceptual model using a partial least squares (PLS) estimation.

First, attitude toward online learning and satisfaction positively impact university students’ academic achievement; at the same time, attitude positively impacts students’ satisfaction with online learning. Second, students’ satisfaction and attitude toward online learning were found to be mainly influenced by instructor performance, ease of use of the online learning platform, information quality, interactivity and perceived usefulness (PU). Finally, student motivation acts as a moderator, e.g. students with higher motivation to learn online are more likely to develop a favorable attitude toward online learning and can, therefore, accomplish better academic performance.

The current study makes a considerable contribution to the literature by contributing to the on-going debate about the potentials and challenges of online learning, particularly in an emerging country where education remains a considerable challenge. The study findings can help higher education institutes gauge the quality of online education programs and design efficient strategies to develop high-quality online learning for students. Our findings have implications not only for educational institutions and instructors in developing markets but also for the vendors of online course delivery software.

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

This paper aims to examine how proportional appropriation systems affect the quality of financial reporting in entities controlled by local governments.

The authors examine this issue using the setting of Italian municipally owned entities (MOEs) following the implementation of a new accounting regulation that limits the spending power of the participating municipality when the owned entity reports losses. The authors apply Benford's law on net income figures using the Chi-square and Z-tests on the adjusted version of the Mean Absolute Deviation (MAD) criterion to spot any sign of low data quality. The sample, which consists of 2,120 MOEs, covers the years 2010–2019 and is evenly divided into the periods pre- and post-policy introduction.

Widespread data anomalies were detected following the introduction of the new regulation for MOEs controlled by local governments. Evidence is stronger for entities owned entirely by municipalities. The results suggest that the extent of data manipulation grows as the municipality's ownership stake increases, consistent with the hypothesis that a decrease in spending power through the appropriation of financial resources affects earnings management practices in municipally controlled entities.

This paper sheds light on government-based accounting policies by documenting evidence of somewhat inefficient responses by those responsible for the preparation of financial statements on behalf of municipally owned entities, and, accordingly, insights are provided to help review these policies so as to forestall even indirectly detrimental repercussions on public services.

This paper extends prior research in public-sector earnings management by being the first to test whether MOEs manipulate their earnings as a consequence of participating municipalities' reduced spending capability. Understanding factors influencing earnings management practices driven by governments, other than political incentives, is still an open issue.

Employers are increasingly attempting to mitigate subtle but harmful forms of employee rudeness and slights. These include “microaggressions”, “everyday discrimination” and “workplace incivility”, among others. It is unclear which of these various terms is most acceptable for introducing the topic in the workplace. This paper explores human resources (HR) leaders' considerations about the terms and the organisational context that allow for successful implementation.

16 expert interviews were conducted with HR leaders from large organisations in the United Kingdom. Reflexive Thematic Analysis was used to explore interview transcripts.

HR leaders reflected on various terms for subtle slights, largely according to how understandable (coherent) and emotionally resonant (provocative) they appeared. They did not converge on any universally accepted term. Less abstract terms were regarded as most acceptable for a broad audience. There was a view that leaders, often representing dominant groups, would find provocative terms such as microaggressions less acceptable than under-represented groups; the latter would find their experiences of subtle slights validated by terms such as microaggressions. Participants suggested that understanding the need for change was a necessary precursor to participation in training. Compliance-based approaches were considered less helpful. Implications for the design of training initiatives are presented whereby several terms could be used and explained.

This is the first study to gather HR leaders' views on the acceptable terminology for subtle slights. Findings suggest employers may find value in adopting an implementation science approach to introducing diversity initiatives.

This paper aims to review, systematize and integrate existing research on disposition effect and investments. This study conducts bibliometric analysis, including performance analysis and science mapping and thematic analysis of studies on disposition effect.

This study adopted a thematic and bibliometric analysis of the papers related to the disposition effect. A total of 231 papers published from 1971 to 2021 were retrieved from the Scopus database for the study, and bibliometric analysis and thematic analysis were performed.

This study’s findings demonstrate that research on the disposition effect is interdisciplinary and influences the research in the domain of both corporate and behavioral finance. This review indicates limited research on cross-country data. This study indicates a strong presence of work on investor psychology and behavioral finance when it comes to the disposition effect. The findings of thematic analysis further highlight that most of the research has focused on prospect theory, trading strategies and a few cognitive and emotional biases.

The findings of this study can be used by investors to minimize their biases and losses. The study also highlights new techniques in machine learning and neurosciences, which can help investment firms better understand their clients’ behavior. Policymakers can use the study’s findings to nudge investors’ behavior, focusing on minimizing the effects of the disposition effect.

This study has performed the quantitative bibliometric and thematic analysis of existing studies on the disposition effect and identified areas of future research on the phenomenon of disposition effect in investments.

This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism.

The authors test the relation between CEO narcissism and accounting conservatism for a sample of 907 US companies and their corresponding CEOs for the period between 2010 and 2018. The authors apply three established models of accounting conservatism and measure executives' narcissism using a non-intrusive approach ubiquitous in the literature.

The authors find that CEO narcissism is associated with speculative accounting practices in the form of timely recognition of positive news and more prudent financial reporting of anticipated negative news. The authors provide the first empirical evidence that, despite its well-known negative effects on corporate financial reporting, executive narcissism can also produce positive outcomes.

While managerial overconfidence has received much attention, the effects of executives' narcissism are still widely unexplored (Chatterjee and Hambrick, 2007). The authors thus contribute to the literature by investigating the relationship between CEOs' narcissism and accounting conservatism. The authors conjecture CEO narcissism should have a twofold effect on prudent financial reporting. On the one hand, CEOs' narcissism should be associated with low levels of unconditional conservatism due to excessively fast good news recognition. On the other hand, narcissistic executives should be associated with early recognition of negative news and hence with higher levels of conditional conservatism.