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Over the past few years, mathematical and computational models of organizations have attracted a great deal of interest in various fields of scientific research (see Lin & Carley, 1993 for review). The mathematical models have focused on the problem of quantifying the structural (mis)match between organizations and their tasks. The notion of structural congruence has been generalized from the problem of optimizing distributed decision-making in structured decision networks (Pete, Pattipati, Levchuk, & Kleinman, 1998) to the multi-objective optimization problem of designing optimal organizational structures to complete a mission, while minimizing a set of criteria (Levchuk, Pattipati, Curry, & Shakeri, 1996, 1997, 1998). As computational models of decision-making in organizations began to emerge (see Carley & Svoboda, 1996; Carley, 1998; Vincke, 1992), the study of social networks (SSN) continued to focus on examining a network structure and its impact on individual, group, and organizational behavior (Wellman & Berkowitz, 1988). Most models, developed under the SSN, combined formal and informal structures when representing organizations as architectures (e.g., see Levitt et al., 1994; Carley & Svoboda, 1996). In addition, a large number of measures of structure and of the individual positions within the structure have been developed (Roberts, 1979; Scott, 1981; Wasserman & Faust, 1994; Wellman, 1991).

Emergency remote teaching is not the same as a systematic, carefully thought out, and designed online learning system. Emergency remote teaching is best perceived as merely a first step towards migrating into a fully fledged, and carefully designed, virtual or online mode of study. Notwithstanding, this chapter provides a theoretical explanation that justifies the relevance and importance of emergency remote teaching in higher education practice, in light of the global COVID-19 pandemic and related discontinuities. It asserts that emergency related teaching is justified by the urgent need to maintain continuity of teaching and learning and to avoid knowledge and skills decay. A systematic approach to evaluate the effectiveness of emergency remote teaching involves measuring variables across four dimensions; that is, context, input, process, and outcomes. Weighting these dimensions is necessary to ensure that context, input, and process are prioritised above outcomes because the essence of the teaching model, when implemented, is to get it in place swiftly in order for teaching and learning to continue. The effectiveness of emergency remote teaching is best assessed on the basis of its speedy set-up and implementation to maintain continuity of teaching, not on student outcomes. The chapter investigated the approach that a sample of colleges and universities have followed to evaluate their model of emergency remote teaching and contrast it with theory. The approach found in practice was not aligned to best practice. Based on the evidence, the chapter proposes an evaluation framework that institutions can adopt specifically for evaluating emergency remote teaching practice.

Many experts agree with the opinion that blockchain technology will bring about a revolution and create a new system of living, relating and doing business. What so far seems to be an experimental phenomenon, which is already producing results and creating high-value communities, may soon become a real social transformation. The case study presented here sheds some light on the blockchain reality, the importance of digital entrepreneurial talent, which seeks to take advantage of a situation in the country to develop a commercial project attractive to foreign investors. The authors analyze the key elements of the success of a Paraguayan company focused on high-tech operations. The authors venture to present an exploratory model of management in the blockchain world, in order to collaborate, cooperate and encourage the success of many future digital ventures.

Nonfinancial information is becoming more readily available to investors, and thus, relative to annual financial reports, is having an increasing influence on investors' stock pricing decisions. Using Hogarth and Einhorn's (1992) belief-adjustment model, we examine how task familiarity (high, medium, and low) influences nonprofessional investor stock price decisions when these investors are presented with a stream of both positive and negative nonfinancial news. We find that task familiarity negatively correlates with reaction size for both positive and negative information, which creates arbitrage opportunities for those with more task familiarity. However, we find that assurance mitigates this effect, leveling the playing field for less task-familiar investors in most cases. These findings are important as the volume and variety of information types increase, and as more nonfinancial information enters the marketplace in discrete sound bites (e.g., social media, press releases, daily reports). Findings suggest that assurance is one way to lessen the biases exhibited by investors with less task familiarity. These results enhance our understanding of nonprofessional investor behavior through the lens of belief revision.

This chapter aims to enhance understanding of the main drivers of internal auditors' moral courage to speak up about sensitive information and their cause-and-effect relationships. We use cognitive mapping method to analyze 20 chief audit executives' cognitive maps in Tunisia. A collective map was grounded through assembling the full individual maps. Using the Decision Explorer software for our analysis, we find that the state hope, whistle-blowing policy, self-efficacy, perceived supervisor support and independence of internal audit function are the main drivers for internal auditors' moral courage. Our findings are also supplemented by semi-structured interviews. Our chapter offers a novel methodological contribution to auditing literature as well as new empirical evidence (contribution to knowledge) on the drivers of internal auditors' moral courage.

This paper aims to identify the views of Dublin‐based financial analysts and major Irish fund managers on dividends.

The paper uses semi‐structured interviews with 16 participants and analyses their responses concerning the role of dividends in the share screening process; the perceived relationship between dividend payment policy and share values; the impact of taxation and attitudes to share buybacks.

The results support the notion that dividends are an important in investor decision‐making processes and that dividends influence share valuations. Another key finding is that fund managers appear to be able to influence the dividend policy of Irish companies in which they have a shareholding. Finally, taxation issues appear relatively unimportant and the majority of fund managers prefer cash dividends to buybacks.

The paper addresses the issue of dividend policy from a qualitative standpoint, rather than the conventional large‐sample aggregate form of analysis. Moreover, whilst most other studies have investigated the issue from the corporate point of view, this investigation focuses on analysts' and fund managers' views.

The chapter explores the challenges in the financial education of the new generation under the influence of digital transformation, building awareness, and compliance with the new model of society. The rapid development of technology significantly influences our daily lives, thus making us look at the progress of various processes differently, thus facilitating the social and professional performance of subjects. The need for a comprehensive, fast, and logical personality is growing in a society that can analyse a set of different interconnections, draw logical conclusions, and assess risks. The impact of technology is particularly felt in educating future financiers, as accounting, financial analysis, and financial management decision-making have long been unthinkable without the skills to use various computer programmes, big data processing, and visualisation of financial information using the latest information technology tools. The survey was organised to collect data from student questionnaires. The questionnaire analysis allows for assessing students’ digital competences, advantages and drawbacks of the digitalisation process, and university challenges in the digital transformation process as well as detecting the areas that require additional attention to make digital transformation effective. Digital transformation significantly changes the ecosystem, and the level of students’ abilities and skills is also a variable. Therefore, it is important to identify the readiness of the participants in the higher education system for new challenges and to use the limited resources as efficiently as possible to prepare the financial specialists necessary for the development of society.

The contemporary human resource management (HRM) sector is faced with continual leadership development challenges. Unethical behavior in leaders is not the norm, but it is also not the exception. Human resource training and development focus significantly on better leadership but have largely failed to create more effective leaders. The result? Employee and follower wellbeing have not seen their best days. In this chapter, authentic relationships comprising authentic leaders and authentic followers are posited as a solution. The call is for more rigor in the theory underpinning leadership development programs, assurance of such programs, and embedding ethics into the core of what leadership developers do.