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Previous studies have argued that improvement in organizational performance though change management processes is grounded in external knowledge acquisition and assimilation. However, there is ambiguity in how existing knowledge, in the form of intellectual capital (IC), is mobilized in this context. In response, this paper develops a context-based mediator model depicting the relationship between IC processes, absorptive capacity (AC) and organizational performance following the introduction of external knowledge.

A qualitative longitudinal case study approach is adopted, collecting data over three phases of a quality improvement program over a three-year period.

With the development of relational capital facilitated thorough changes in the work environment and the structured enhancement of knowledge-processing capabilities, the study identified the mediating role of AC on the relationship between IC mobilization and improved organizational performance.

Whilst there have been studies of relationships between IC and organization performance, to the best of the “authors” knowledge, this is one the few empirical studies to explore associations between IC types, existing knowledge sharing processes and IC mobilization, mediated by the AC of a firm, to exploit external knowledge.

This study aims to investigate how the individual-focused transformational leadership effect of transformational leadership impacts the team member’s individual work performance through the intermediary mechanisms of work engagement and regulatory focus.

A moderated mediation model was analyzed through PLS-SEM by using a sample of 462 team members across diverse work teams in Sri Lankan organizations.

Results revealed that individual-focused transformational leadership positively impacts the team member’s individual work performance through the mediation of the team member’s work engagement. The direct relationship between individual-focused transformational leadership and the team member’s work engagement was found to be positively moderated by the team member’s promotion regulatory focus.

This paper demonstrates implications for team designing and leadership development and highlights the importance of team leaders utilizing individual-focused transformational leadership to gain improved work performance from each team member.

This study provides empirical evidence for the mediating role of work engagement and the moderating role of promotion regulatory focus in deriving the team member’s work performance, which contributes to constructing a more refined profile of individual-focused transformational leadership.

This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.

This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.

The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.

This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.

This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.