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This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental activity cost analysis and environmental activity based costing) with environmental management systems (EMSs), and assesses the effectiveness of these EAM practices and EMSs by examining their associations with both environmental and financial performance. While this study is unable to assert causality, the findings provide an important insight into the need to integrate EMSs and EMA practices, specifically EAM. In addition, the findings provide an initial insight into the relationship between the extent of use of these practices and organisational performance (environmental and financial).

Data was collected using a mail survey of 659 manufacturing organisations identified from the Onesource on-line database. A total of 140 completed questionnaires were returned (21.2%), 72 (10.9%) following the initial mail-out, and a further 68 (10.3%) from the follow-up mail-out.

In respect to the association between EAM and EMSs, this study provides empirical evidence to support the integration of EAM practices with the use of EMSs, suggesting the relationships between the two is bi-directional. In respect to the association between EMSs with environmental and financial performance, while the extent of use of EMSs is not associated with financial performance, there is strong evidence supporting the positive association between EMSs with environmental performance. Further, while there are minimal results regarding the direct association between the three EAM practices and environmental performance, a cyclical relationship between EAM and financial performance is identified.

This study contributes to the literature by providing an empirical insight into the relationship between the extent of adoption of EMSs and the use of EMA. The focus on the relationship between EMSs and EMA is pertinent owing to the sparse research on EMA practices and the “importance of using such [EAM] practices and integrating them within the organisation rather than using them on an ad hoc basis” (Phan et al., 2018, p. 657). This study also contributes to the literature by examining the effectiveness of both practices in respect to their association with environmental and financial performance.

This study focuses on the role of green human resource management (GHRM) practices through providing an empirical insight into the mediating role of the use of environmental performance measures (EPMs) in the association between Simons’ (1995) positive levers of control (beliefs and the interactive use of controls) with environmental and organisational performance.

A survey questionnaire was distributed to 577 chief financial officers within Australian manufacturing organisations who were randomly chosen from the OneSource online database.

The use of operational EPMs is found to mediate the association between the use of the positive levers of control with two of the four dimensions of environmental performance (resource usage and stakeholder interaction), and non-financial performance (through stakeholder interaction). In addition, the use of management EPMs mediates the association between the use of the positive levers of control with the regulatory compliance dimension of environmental performance. The findings highlight the importance of GHRM practices, in particular, the need for managers to focus on the positive levers of control and using operational EPMs and management EPMs to a greater extent.

The study contributes to the limited empirical research examining GHRM practices, highlighting the importance of EPMs and integrating such measures with internal control mechanisms, specifically beliefs and the interactive use of controls.

This study examines the effect of Human Resource Management (HRM) policies in respect to workplace flexibility and employee empowerment on two employee behaviour related outcomes (employee organisational commitment (EOC) and collegiality) and organisational resilience during the COVID-19 pandemic.

Data were collected using an online survey questionnaire managed by Qualtrics. The questionnaire was distributed to the lower, middle and senior managers of 1,000 Australian organisations with 337 responses used in the analysis.

The findings indicate that workplace flexibility exhibits a direct and indirect (through collegiality) significant positive association with organisational resilience, and employee empowerment exhibits a direct and indirect (through both EOC and collegiality) significant positive association with organisational resilience.

The results highlight the importance of implementing desirable HRM policies in respect to empowering employees and enhancing workplace flexibility due to their role in facilitating organisational resilience both directly and indirectly through their influence on employee behaviour related outcomes, specifically EOC and collegiality.

The purpose of this paper is to examine the association between the use of multidimensional performance measures and four organizational factors with the effectiveness of performance measurement systems (PMSs).

Data were collected by mail survey questionnaire from a random sample of 455 senior financial officers in Australian manufacturing organizations.

The results reveal that the use of multidimensional performance measures is associated with two dimensions of the effectiveness of PMSs (performance and staff related outcomes). The results also reveal that organizational factors were associated with the effectiveness of PMSs. Specifically, top management support was found to be associated with the effectiveness of PMSs in respect to the performance related outcomes, and training was associated with the staff related outcomes.

The findings provide managers with an insight into the desirable PMS characteristics and the specific organizational factors that they can focus on in order to enhance the effectiveness of their performance measurement system.

This study contributes to the limited empirical research examining the effectiveness of PMSs regarding the extent to which organizational processes are achieved. In addition, the study provides an empirical analysis of the association between the five perspective (financial, customer, internal business process, learning and growth, and sustainability) BSC model and four organizational factors with the effectiveness of PMSs.

This study examines the association between management control systems (MCSs), specifically the interactive and diagnostic use of controls, with the corporate social responsibility (CSR) disclosure-action portrayal gap (i.e. the disparity in employees’ perception of their organisation’s emphasis on CSR disclosures relative to CSR actions) and the subsequent impact on employees’ perceptions of organisational performance, both operational performance and corporate social performance. Data were collected using a survey of US lower-level managers, with the data obtained from 209 respondents and analysed using structural equation modelling (SEM). The results reveal that the interactive and diagnostic use of controls both exhibit a significant negative association with the CSR disclosure-action portrayal gap, that is, the use of these controls reduces the gap. In addition, the various dimensions of the CSR disclosure-action portrayal gap exhibit a significant negative association with both operational and corporate social performance, that is, lower gap, higher performance. The study contributes to the CSR literature by providing the first empirical insight into employees’ perception of both CSR disclosures and actions, and hence, the CSR disclosure-action portrayal gap. In addition, the study contributes to the MCS and organisational performance literature by providing the initial empirical insight into the role of MCSs in mitigating the gap through enhancing the interactive and diagnostic use of controls, and the negative association between the gap and employees’ perceptions of organisational performance.

EXPRESS (a language used to define standard data models) is used to develop data models for products, categories, and chain stores allowing for ISO‐integrated product data management. By applying EXPRESS to the task of managing product and market information, retail data are integrated in a central database and are accessible in real time by members of the distribution channel Point of Sales (POS) systems at the store level provide the streams of data from retail stores. These data are collected and kept in a central database used for dynamic sales analysis and merchandise planning. The decision models for automated shelf layout, continuous sales analysis, and real‐time logistic management are incorporated into the marketing information system (MIS), which can be utilized by store managers through an easy‐accessed Web‐based interface. The WWW is the communicators’ medium used to link the retail headquarters with the distributed retail chain. The central object‐oriented database is based on the proposed EXPRESS data model and provides a means to manage large amounts of rapidly‐changing information. Stores that implement retail information systems of this nature can easily expand to suitable and profitable economies of scale without loss of information and control.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Summarizes the literature on mentoring and its effects, pointing out that little research has been done on international mentoring despite globalization. Considers how mentoring could be used to help accountants make international assignments into successful learning experiences and to cope with the culture shock they often report. Discusses the possible role of the mentor before, during and after the assignment, highlighting the critical factors during the process; and compares horizontal and vertical approaches. Urges accounting firms to use mentoring to improve international performance and as a basis for organizational learning in a global environment.

The Greater China region (China, Taiwan and Hong Kong) has more than 1.2 billion people, about one fifth of the world’s total population. This incredibly large market continues to modernize rapidly, and over the last five years, the region has maintained a very high economic growth rate in comparison to the rest of the world. The combination of market size and economic growth makes Greater China the most promising place in the world for Internet products and services. China, Taiwan and Hong Kong recognize the opportunities and via public and private initiatives are investing in the development of information technology (IT) and the Internet infrastructure. This paper outlines the key electronic commerce (EC) trends and events in the region. Further, the research analyzes the current impediments to Internet commerce in China, Taiwan and Hong Kong and provides strategy and directions for the region’s EC development.