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The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connections in which companies try to get political benefits in exchange for providing politicians with campaign financing. The hypothesis is that a quid pro quo occurs in which these companies benefit from favorable tax treatment that reduces their relative tax burden.

The focus of this study is donations that were made in the presidential elections of 2010 and 2014. The sample covers the period between 2010 and 2016 for companies listed on the B3 Stock Exchange, using proxies for tax aggressiveness computed based on value-added reporting. Through linear regressions, the authors have tested whether the companies that made these campaign contributions tend to have a lower tax burden.

The proposed hypothesis was confirmed, revealing that a political connection between campaign donations reduces the tax burden for donating companies during the years following the election. These donations appear to depict an environment characterized by an exchange of favors in which the donating companies exhibit greater tax aggressiveness than non-donating companies.

The current study deals with a subject that has not yet been examined empirically in Brazil and reinforces the position adopted by the Supreme Court in prohibiting campaign donations to inhibit quid pro quo practices. The study offers additional arguments for the criminalization of the so-called “second set of books” used to record electoral campaign contributions.

This paper aims to better understand how business model innovation (BMI) occurs in the context of sustainable entrepreneurship, emphasizing the dialectical nature of entrepreneurial relationships. To do so, key interdependencies and reciprocal influences between internal/firm-specific and external/environmental factors underlying BMI for sustainability are analysed through co-evolutionary lenses.

A co-evolutionary framework is developed and applied to a longitudinal business model (BM) analysis of 15 Italian widespread hotels, which creatively use historic villages at risk of abandonment to establish their hotels.

Largely influenced by the interplay between internal and external factors, BMI of widespread hotels occurs through multilevel co-adaptations, which are recognised as virtuous by all stakeholders involved. Effective variations of the BM value elements are selected resulting in circular economy practices, which are retained for successful BMI, radical (first) and incremental (thereafter). Knowledge of specific local and multi-local conditions, time awareness and a future-oriented temporal perspective, by both entrepreneurs and policymakers, favour this dynamic.

Developing targeted policies and practices based on increased organisational knowledge supported by indicators can help in selecting and retaining successful variations of BMs appropriately in/with time with positive effects on firms' performance and sustainable development.

This study provides a novel co-evolutionary framework that explicitly links sustainable entrepreneurship and BM concepts in the accommodation sector. It further proposes a dynamic and holistic explanation of BMI for sustainability from which the crucial roles of the time-knowledge binomial and circular practices emerge.

This paper aims to investigate the phases of new product development within the design-driven innovation (DDI) process, the role of designers and collaborators in the process and how this process relates to some quality principles.

This study adopted a qualitative approach using Gioia methodology. In particular, four Italian manufacturing companies in the home appliances and furniture industry were selected, and data mainly collected through direct interviews were analysed through content analysis.

The new product development related to DDI includes the following phases: the company brief, the designer research, the concept of the designer, the design, legal protection, prototyping, production and the market launch. Designers play a strategic role in the above phases of DDI, but other actors also cooperate and some quality principles affect positively on the process. This study proposes a model for a DDI process in the home appliances and furniture sector.

Although this exploratory study was conducted on only four companies, it advances the DDI research in relation to new product development.

This study makes recommendations to entrepreneurs and managers on how to innovate successfully and to effectively manage designers and collaborators to ensure competition.

This analysis highlights that design-based innovation contributes to improving the quality of life of consumers.

To the best of the authors' knowledge, this is the first qualitative study to examine the phases of new product development in DDI process, the actors involved and relationship to quality principles for the Italian home appliances and furniture sector.

Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.

The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020.

The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance.

This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

Previous research has found that individuals with social phobia differ from controls in their processing of emotional faces. For instance, people with social phobia show increased attention to briefly presented threatening faces. However, when exposure times are increased, the direction of this attentional bias is more unclear. Studies investigating eye movements have found both increased as well as decreased attention to threatening faces in socially anxious participants. The current study investigated eye movements to emotional faces in eight patients with social phobia and 34 controls. Three different tasks with different exposure durations were used, which allowed for an investigation of the time course of attention. At the early time interval, patients showed a complex pattern of both vigilance and avoidance of threatening faces. At the longest time interval, patients avoided the eyes of sad, disgust, and neutral faces more than controls, whereas there were no group differences for angry faces.

The purpose of this study was to provide an outline of the process of developing an on-road driving test route and rating form. Comprehensive evaluation of medical fitness to drive should comprise of an off-road and an on-road assessment. Much research attention has focussed on the off-road phase of assessment, while there is less standardisation evident in the completion and measurement of the on-road phase of fitness-to-drive assessment.

A scholarship of practice approach was used to inform the development of an on-road test route and an associated generic on-road assessment tool that was guided by research evidence and best practice recommendations.

A step-by-step guide, outlining seven recommended phases in the development of an on-road route for the assessment of fitness to drive that aligns with best practice recommendations, was developed. A preliminary generic on-road assessment tool (the Maynooth–Trinity Driving Test) that includes higher-order cognition alongside element of strategic, tactical and operational driving ability was developed and piloted alongside the newly developed on-road test route.

This paper offers an overview of an approach to developing evidence-based on-road test routes and an associated generic assessment tool that may assist occupational therapists and on-road driving assessors establish a standard practice for testing on-road behaviour as part of a comprehensive approach to evaluate fitness to drive.

This paper aims to examine the influence that family firms’ top management team (TMT) behavior and characteristics exert on their innovation opportunity realization.

Data were collected through a survey addressed to a representative sample of Italian firms. The analyzed sample consists of 237 firms, 120 of which are family firms. A series of ordinary least squares models were used to test the four hypotheses.

Family firms realize fewer innovation opportunities than non-family firms. This result is fully mediated by the knowledge exchange in the TMT as follows: in family firms, the TMT exchanges less knowledge than in non-family firms, which drives their lower realization of innovation opportunities. In family firms TMT, the increase in the non-family members positively influences the TMT knowledge exchange, but only when the time the Chief Executive Officer (CEO) spends in searching for innovation opportunities outside the firm is low. The more the CEO search increases, the more this positive influence decreases, up to the point it becomes negative.

The study contributes to the literature on innovation, knowledge management and organizational design in family firms. Nevertheless, data were collected at a single point in time and in a single country.

The study suggests family firms on how to foster the realization of innovation opportunities. A greater TMT knowledge exchange allows to realize more innovation opportunities and the TMT characteristics emerged as the drivers of this TMT knowledge exchange. As such, family firms should examine the interaction of their TMT composition in terms of non-family and family members with the effort that the CEO deploys to search for innovation opportunities outside the firm.

Empirical investigation of the link between family ownership, absorptive capacity and innovation performance by considering TMT behavior and characteristics.

Entrepreneurship is an important paradigm for enhancing the economic well-being of nations. However, despite heated debate about the significant role of entrepreneurial education (EE) in developing favourable entrepreneurial intention (EI), little is known about the role of individuals’ entrepreneurial self-efficacy (ES), entrepreneurial motivation (EM) and family support (FS), which the authors investigated in this study.

This study has used a quantitative research design to collect data from 334 young people from various Malaysian higher education institutes using a purposive sampling technique and a deductive approach based on the theory of planned behaviour (TPB).

The findings revealed interesting insights into the criticality of young people’s ES, EM and FS in learning methods, techniques and skills to start new enterprises. Moreover, EE was a significant mediator of the relationship between individual self-efficacy, FS, EM and EI.

This study is among the few to contribute to strategic management scholarship by designing a framework based on the idea that EE relies on diverse factors, particularly ES, EM and FS. These factors encourage Malaysian young people to seek the necessary education to develop favourable EI and launch successful businesses.

The purpose of this paper is to examine “black box” links between HRM innovations and organizational performance by investigating the perspective of a workforce often excluded from the HR realm. Professional Independent Contractors (IPros) play a vital role in achieving workforce flexibility and innovation. While the use of such arrangements has been examined often using a compliance-oriented lens, the authors explore the value of adding a commitment aspect.

In total, 375 IPros working in Australian organizations completed an online questionnaire distributed by a national business support services provider.

Results show organizational support significantly predicted work engagement and affective commitment. Self-efficacy, age and gender were also significant predictors.

The cross-sectional nature of this study and reliance on self-reported data limit the reliability of the findings. In addition, the findings may be specific to the Australian labor market.

The study present the views of a difficult to reach population and the findings suggest by adopting an innovative hybrid commitment-compliance HR configuration, practitioners may positively increase desirable contractor outcomes.

Concerns that organizational imperatives for efficiency, quality and high performance will be compromised by considering the human side of non-employee work arrangements are not supported. Indeed, as previously outlined, much of the concern with the employee/non-employee dichotomy is legally based and an artefact of a system of labor law that in many settings has failed to move with the times.

Few investigations of the impact of high commitment HRM practices have incorporated the perspective of professional, non-employees. While IPros are recipients of compliance focused contractor management practices, carefully integrated commitment-based HRM aspects have the potential to deliver positive outcomes for both individuals and organizations.

The purpose of this paper is to increase the knowledge and understanding of organizational and supervisory support in the context of employee deviant workplace behavior (DWB) by examining the potential associations of employees’ cultural value orientations. This paper aims to: clarify DWB; review perceived organizational support (POS) and perceived supervisory support (PSS); discuss the meaning of employees’ cultural value orientations (individualism–collectivism, power distance and paternalism); use the fuzzy logic model to analyze relationships between DWB and POS, as well as PSS and employees’ cultural value orientations.

This research applies a fuzzy-set qualitative comparative analysis.

The results show the role of employee perceived organizational and supervisory support and cultural dimension (power distance and paternalism) configurations on employee DWB.

The main originality of this study is to further increase the understanding of organizational and supervisory support in the context of employee DWB by examining the potential associations of employees’ cultural value orientations. This study extends the previous research by providing evidence that organizational and supervisory support influences employees’ DWB.