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The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.

The sample consists of 66 Dutch and US graduate auditing students. Participants complete two tasks: one involving a lease classification and another, supplemental experiment involving a contingent liability judgment. The purpose is to construct a new measure for rules-based/ principles-based orientation. Rigorous, psychometric testing confirms that parts of tolerance for ambiguity (TOA) and need for cognition (NFC), together, form a new construct the authors identify as auditor orientation. The authors next conduct a main and supplemental experiment with novice auditor participants from both the USA and the Netherlands.

The authors begin with rigorous, psychometric testing using participants from the USA and the Netherlands. The resulting 10-item scale combines parts of TOA and NFC to reflect auditor orientation. The common themes across scale items are high (low) adaptability to complexity and a substance-over-form (form-over-substance) preference for principles-oriented (PO) (rules-oriented [RO]) auditors. Conducting two experiments, results from two distinct tasks confirm our research question; novice auditors classified as RO (PO) are more (less) likely to recommend a more aggressive/client-favorable disclosure judgment.

Auditor orientation (i.e. rules or principles) has a significant impact on the application of rules-based or principles-based standards. How the standards are applied, therefore, influences auditor decision-making and thus audit quality. However, there is a paucity of auditor orientation research to date, including a validated measure. The study contributes a new measure for future research in the related accounting standards and audit quality literatures, while also identifying a potentially important construct in auditor training.

Based on uncertainty reduction theory, this study explores how perceived information transparency mitigates users' perceived uncertainty, which in turn influences their actual purchase behavior. In addition, the moderating effects of cultural tightness on the relationship between perceived information transparency and perceived uncertainty are also considered.

Users with the shopping experience on Xiaohongshu are invited to participate in the survey. Finally, 355 valid longitudinal data are collected.

The results indicate that the three dimensions of perceived information transparency (i.e. perceived product transparency, perceived seller transparency and perceived transaction transparency) can reduce users' perceived uncertainty significantly. Besides, the negative impacts of perceived product and seller transparency on users' perceived uncertainty are stronger when cultural tightness is higher. However, cultural tightness does not moderate the relationship between perceived transaction transparency and users' perceived uncertainty.

First, the authors' research extends the uncertainty reduction theory to the context of social commerce. Second, the authors' research explores the boundary condition under which perceived information transparency varies by identifying cultural tightness as the moderator of the relationship between perceived information transparency and uncertainty. Third, the authors' research enriches the understanding of the cultural tightness of China.

In societies marked by inequality, organizations use management techniques and business strategies for sustainability, social impact and ethical activities, with stakeholders often promoting education to effectively address these challenges. This paper establishes an original relation between the development of social entrepreneurship and a deep philosophical comprehension of human existence. Going beyond conventional management theories, the authors demonstrate that specific existential ideas and other philosophical underpinnings provide powerful guiding principles, portraying entrepreneurship as a method to address the underlying social and environmental issues driving inequality.

This study is based on an analysis of relevant articles and is supported by qualitative research on social entrepreneurship. The stories of social entrepreneurs represent good practice in applying the values and insights discussed in modern approaches.

Social entrepreneurs are relentlessly seeking innovative pathways to develop their enterprises. Their intrinsic drive for social entrepreneurship and their unwavering commitment to solidarity are undeniably more aligned with philosophical approaches to management than with the confines of traditional positivist foundations.

Leveraging philosophical approaches that intricately resonate with the ethical and value-driven compass of social entrepreneurs, as opposed to the constraints of conventional managerial methods, holds immense potential in shaping the training and skill development of these impactful visionaries.

The authors' study unveils fresh insights into how social entrepreneurs adeptly navigate interpersonal connections, handle uncertainties and address the paradoxical situations intrinsic to their entrepreneurial efforts to confront social issues.

This paper aims to explore the relationship between owner-manager or leader’s ambidextrous leadership style and its effect on human resource management (HRM) practices, contextual ambidexterity and knowledge-intensive small- and medium-enterprises (SMEs) strategic agility.

This study presents an in-depth qualitative case study analysis of two knowledge-intensive SMEs from India’s information technology and health-care products industry serving a range of global clients. Using the theoretical lenses of empowerment-focused HRM practices, ambidextrous leaders, contextual ambidexterity and strategic agility, semi-structured interview data of leaders, managers and employees of the case organizations were analysed. Through a two-staged analytical process, we abductively developed a novel conceptual framework at the intersection of the above theoretical lenses.

The findings suggest that the knowledge-intensive SME’s strategic agility, ambidexterity and empowerment-focussed HRM approach was influenced by the owner-manager or leader’s ambidextrous leadership style and their philosophy towards managing people and had a positive impact in creating a culture of trust, participation, risk-taking and openness, and led to delivering innovative products and services as well as several positive employee-level outcomes.

Recent literature reviews on HRM In SMEs highlight several gaps, including the impact of owner-manager or leader’s philosophy of managing people in shaping HRM practices and employee outcomes. This paper thus adds to the existing literature on HRM and knowledge-intensive SMEs.

This chapter examines the role extracurricular activities have in developing higher education (HE) student’s entrepreneurial competencies and capabilities. Specifically, this chapter examines: What type of students participate in extracurricular activities? Why do students choose to participate? and What activities offer for entrepreneurial competency and capability development. An electronic survey (e-survey) collected pre- and post-data from two groups: Group A – students participating in extracurricular enterprise and entrepreneurship (EEEx) activities (n = 119); and Group B – students engaged in non-enterprise-related extracurricular activities (n = 72). Findings indicated that students in both groups were motivated to engage in extracurricular activities to enhance their skills, fulfil personal interests and enhance their employability. Utilising Morris, Webb, Fu, and Singhal’s (2013) entrepreneurial competencies list as a model, there were found to increase in all but one competency (creativity) for Group A, yet for the control group, most competencies decreased. Independent sample T-tests demonstrated that there was no significant difference in the final ratings of entrepreneurial capability between Group A and Group B, however, the degree of improvement for perceived entrepreneurial capability, pre-to-post, for those participating in enterprise activities was substantially higher than the control group. Finally, students participating in EEEx activities were more likely female, studying a programme within the Business School, and in the second or final stage of their programme. This chapter demonstrates the value that EEEx activities provide in a competency context for students and tasks educators with considering how to develop and signpost specific entrepreneurial competencies and capabilities.

The current environment is unhelpful to female entrepreneurs, and they need to overcome numerous barriers when starting their own businesses. In this study, the researchers investigated the significant barriers that Pakistani female entrepreneurs require to overcome in this respect.

In this study, the researchers used a quantitative study and they used a questionnaire to survey the respondents and collect cross-sectional data. The researchers targeted female students who were undertaking bachelor’s and master’s degree programs in different Pakistani public and private sector universities. Accordingly, the researchers based this study’s findings on the usable samples received from 498 Pakistani female students.

The researchers used a structural equation model (SEM) in this study and its findings highlight that aversion to risk (ATR) has an insignificant impact on entrepreneurial inclinations (EI). In addition, fear of failure (FoF), lack of resources (LoR), aversion to hard work and stress (ASH) and the lack of social networking (LSN) have negative and insignificant effects on EI. The ATR factor has an insignificant effect on entrepreneurial success (ES), whereas FoF, LoR, ASH and LSN are negative and insignificant predictors of Pakistani female students’ ES.

This study’s findings may help Pakistani women to overcome the barriers to ES. In this respect, the researchers recommend that the Pakistan Government and policymakers develop significant strategies to provide the conducive business environment and to financially support Pakistani women to start their own businesses. Furthermore, this study’s findings contribute greatly to the vast amount of current literature and help to overcome the entrepreneurial conditions and barriers that potential entrepreneurs from advanced and developing countries experience frequently.

This study’s findings provide empirical evidence of EI and ES in Pakistan.

This paper seeks to illustrate how interventionist education reforms shape dis/trust-building processes and their impact on teacher professionalism in vocational education and training (VET) across national contexts. Using trust as the object of analysis, we discuss the affective mechanisms of becoming a professional in a standards-based neoliberal environment.

Through an analysis of VET teacher narratives in England and Austria, the paper draws attention to the ways in which policy instrumentalism has created a culture of distrust in VET. Drawing upon foundational work on system trust developed by Niklas Luhmann, we illustrate how conditions for trust sit at symbolic thresholds, which set the conditions for professional recognition within VET.

Our analysis revealed that attempts to standardise VET strategy are fuelled by the need for existential security and predictability, leading to tensions in the cultivation of system trust. Conditions for professional recognition across both contexts were based on practices of documentation and subordination, narrowly defining modes of legitimate self-expression in organisations. This constitutes a crisis of trust in VET teacher professionalism, which undermines pedagogical autonomy and integrity.

We seek to highlight the impact that reduced trust in the governance of VET can have on issues associated with teacher motivation, well-being and retention. The consideration of trust is therefore essential both for policy design and implementation in VET organisations.

The application of trust theory offers a distinctive lens through which to understand the impact of accountability, performativity and governance processes upon teacher subjectivity within VET across national contexts.

The study aims to investigate the integration of human and machine intelligence in Industry 4.0 (I4.0), particularly in the convergence of industrial revolutions 4.0 (IR4.0) and 5.0. It seeks to identify employee competencies aligned with industry 5.0 (I5.0) and propose a framework for deep multi-level cooperation to improve human integration within the intelligence system.

This study uses bibliometric analysis to review 296 research papers retrieved from the Scopus database between 2002 and 2022. The prominence of the research is evaluated by analyzing the publication trend, sample statistics, theoretical foundation, commonly used keywords, thematic evolution, country-based contributions and top-cited documents.

The study observed that research in I5.0 has been limited in the past but has gained momentum since 2015. An analysis of research papers from 2002 to 2022 reveals a gradual shift toward human-centric practices. The literature on I4.0, the internet of things (IoT), artificial intelligence (AI), cloud manufacturing, blockchain and big data analysis has been increasingly highlighting the growing importance of digitalization in the future. An increase in the number of countries contributing to the field of study has also been observed.

This analysis offers valuable insights for managers, policymakers, information technology (IT) developers and stakeholders in understanding and implementing human-centric practices in I5.0. It emphasizes staying current with trends, embracing workforce empowerment through reskilling and upskilling, and prioritizing data privacy and security in adaptable systems. These strategies contribute to developing effective, inclusive and ethically sound approaches aligned with the principles of I5.0.