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This paper presents a review of literature, aimed at analyzing and understanding the nexus of knowledge on the topic of government budgetary responses to COVID-19 and identifying gaps for future research directions on crisis budgeting.

A systematic literature review approach was conducted by considering scientific journal articles written in English and published through 2020–2022. The databases used for the literature search in this paper were Scopus and Web of Science, resulting in 41 articles for final review.

This review found that in a crisis, budgetary responses were greatly determined by perceived uncertainties. In the case of the COVID-19 crisis, governments seemed to prioritize economic recovery. While many studies have documented budgetary responses to the crisis, most were written in the beginning of the crisis through documentary content analysis, leaving significant research gaps. Thus, this review offers directions for future research concerning governmental response to perceived uncertainty, logic behind governments' budgeting strategies, sustainable development principles within crisis budgeting and the prioritization of economic considerations in a health crisis.

This paper is one of the first to present insights into the state of research regarding the topic of government budgeting during the COVID-19 crisis. In addition, it provides insights from the literature for anticipating future shocks and crises, along with directions for future researchers in developing their research agenda.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0057

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

This paper aims to develop a causal feedback structure that explains the dynamics of entrepreneurship development in Iran’s photovoltaic (PV) technological innovation system (TIS) to design effective policy interventions for fostering PV innovation.

This study adopts the system dynamics approach to develop the causal structure model. The methodology follows a systematic method to elicit the causal structure from qualitative data gathered by interviewing several stakeholders with extensive knowledge about different aspects of Iran’s PV TIS.

Lack of technological knowledge and financial resources within Iranian PV panel-producing firms are the main barriers to entrepreneurship development in Iran’s PV TIS. This study proposes two policy enforcement mechanisms to tackle these problems. The proposed feedback mechanisms contribute to the domestic PV market size and knowledge transfer from public research organizations to the PV industry.

The proposed policy mechanisms aid Iranian policymakers in designing effective policy interventions stimulating innovation in Iran’s PV industry.

The main contributions of this study include conceptualizing the causal structure capturing entrepreneurship dynamics in emerging PV TIS and proposing policy mechanisms fostering entrepreneurship and innovation in PV sectors.

This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021.

This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance measures. The independent variables in this study are board of director size, educational background of the board of directors, sharia supervisory board size, sharia supervisory expertise, supervisory size and management size. Also, the study uses size, age and audit opinion as control variables to help measure the relationship between sharia governance and organizational performance.

This study shows that the board of directors and supervisory size positively and significantly affect organizational performance. Then, the educational background of board of directors has a negative and significant effect on organizational performance. In Model 1, sharia supervisory board size has a positive and significant effect on organizational performance, but in Model 2, sharia supervisory board size does not. Meanwhile, sharia supervisory expertise and management board size do not affect organizational performance.

The findings in this study illustrate the importance of transparency in the zakat management organization. Transparency helps minimize conflicts of interest and information asymmetry in the zakat management organization. In addition, sharia governance mechanism helps regulators and top management to make effective policies to improve and enhance organizational performance.

Sharia governance is essential for zakat management organizations to increase accountability, credibility and public trust and support the practice of zakat management organizations.

This study discusses sharia governance and organizational performance in socioreligious organizations, especially zakat management organizations, which are still rarely carried out. Thus, this study broadens the insights of sharia governance and highlights the importance of performance appraisal in zakat management organizations.

This study explored the effects of the coronavirus pandemic on rural municipal police in Pennsylvania.

The authors surveyed rural police chiefs and sworn officers to inquire about their intra-department organizational capabilities, police-community relations, well-being practices, and how these strategies may have developed since March 2020.

The pandemic affected rural police officers and rural policing strategies in many ways. Moreover, existing challenges to limited rural police budgets were exacerbated suggesting a need for more flexible budgetary capacities, access to wellness resources were limited suggesting better access to these resources and preparation for responding to public health emergencies was limited suggesting more complete training is warranted.

This study draws attention to the unique experiences of rural municipal police across one state by capturing specific areas of concern throughout the coronavirus pandemic.

This study examines the effect of female governors (gender effect) on environmental performance in terms of state-level carbon dioxide (CO2) emissions in United States.

The study used annual data from 1970 to 2020 to investigate the relationship between female political leadership and state-level CO2 emissions. Hypothesis was tested through ordinary least squares regression (OLS). The results of the study were also validated using propensity score matching and a difference-in-difference approach.

This study provides empirical insights into the relationship between female political leadership and state-level CO2 emissions. The findings indicate that female governors have a significant negative impact on state-level CO2 emissions per capita. These results suggest that female political leadership is associated with a reduction in CO2 emissions per capita at the state level. The results also show that states under the leadership of female governors experience lower levels of CO2 emissions than those with male governors, indicating female leadership’s potential to promote environmental sustainability.

The findings of this study have practical implications for policymakers, government officials, and other stakeholders involved in the formulation of strategies to promote environmental sustainability. This study highlights the significant role that female political leader play in mitigating CO2 emissions at the state level. It suggests that promoting female in political leadership positions can lead to more environmentally conscious policy decisions and actions, resulting in reduced CO2 emissions per capita. Policymakers should actively encourage women’s participation in leadership roles to utilize their potential contributions to advancing sustainability goals. Furthermore, organizations that focus on environmental issues should prioritize supporting and promoting female leaders who have demonstrated a commitment to environmental sustainability. Ultimately, this study highlights the need for female in political leadership as a potential strategy to address environmental challenges and advance a more sustainable future.

This study pioneers research on the links between female political leadership and state-level CO2 emissions. This study contributes to the literature by emphasizing the potential role of female political leaders in promoting environmental sustainability. Overall, this study enriches the social role and upper echelons theories literature through empirical evidence.

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted social care to for-profit and nonprofit organizations (NPOs) globally as a part of the adaption of the neoliberal approach. Most employees in these organizations are women. However, there is a lack of knowledge about women working in social service NPOs and their unique working environments.

This article explores the experiences of women employed as social workers in social care NPOs in Israel regarding intersectionality. 27 in-depth interviews were conducted with women social workers working in social service NPOs. Participants reflected diversity in ethnicity, religion and full-time and part-time jobs. Thematic analysis was used.

The findings shed light on: (1) the contradiction social workers experienced between the stated values of the social care NPO and those values’ conduct, (2) intersectional discrimination among social workers from vulnerable populations and (3) the lack of gender-aware policies.

The need to raise awareness of the social care sector and governments to those contradictions and to promote diversity through gender-aware policies and practices.

The article suggests a conceptualization describing gender employment contradictions in social care NPOs, discusses how the angle of intersectionality expands the understanding of the complexities and pressures exerted on social workers from minority groups and emphasizes the need for social care NPOs to acknowledge and deal with these contradictions.

The aim of this paper is to investigate whether Mayors in Portugal engage in earnings management close to zero with the motivation of re-election.

The data used in this study were annual financial information from Portuguese municipalities from 2005 to 2016, as well as data on elections and Mayor re-elections involving three political cycles. The methodologies employed were quantitative, including graphical and panel data regressions.

The results indicate that municipalities used discretionary accruals to engage in earnings management to report net earnings close to zero, and re-election seems to be a motivation for earnings management behaviour. Furthermore, the results suggest that municipalities in which the Mayor is re-elected are less likely to report positive net earnings close to zero.

This paper makes a valuable contribution to the literature on earnings management in municipalities. At the theoretical level, it makes it possible to identify whether re-election is a motivation for earnings management and, in this sense, to identify patterns of behaviour by managers. On a practical level, the knowledge of a manager's behaviour patterns will help to anticipate his or her future behaviour and, consequently, may prevent inefficiencies.

Effective information security management (ISM) contributes to building a healthy organizational digital ecology. However, few studies have built an analysis framework for critical influencing factors to discuss the combined influence mechanism of multiple factors on ISM performance (ISMP). This study aims to explore the critical success factors and understand how these factors contribute to ISMP.

This study used a mixed-method approach to achieve this study’s research goals. In Study 1, the authors conducted a qualitative analysis to take a series of International Organization for Standardization/International Electrotechnical Commission standard documents as the basis to refine the critical factors that may influence organizations’ ISMP. In Study 2, the authors built a research model based on the organizational control perspective and used the survey-based partial least squares-based structural equation modeling (PLS-SEM) approach to understand the relationships between these factors in promoting ISMP. In Study 3, the authors used the fuzzy set qualitative comparative analysis (fsQCA) method to empirically analyze the complex mechanisms of how the combinations of the factors affect ISMP.

The following three research findings are obtained. First, based on the text-based qualitative analysis, the authors refined the critical success factors that may increase ISMP, including information security policies (ISP), top management support (TMS), alignment (ALI), information security risk assessment (IRA), information security awareness (ISA) and information security culture (ISC). Second, the PLS-SEM testing results confirmed TMS is the antecedent variable motivating organization’s formation (ISP) and information control (ISC) approaches; these two types of organization control approaches increase IRA, ISA and ALI and then promote ISMP directly and indirectly. Third, the fsQCA testing results found two configurations that can achieve high ISMP and one driving path that leads to non-high ISMP.

This study extends knowledge by exploring configuration factors to improve or impede the performances of organizations’ ISM. To the best of the authors’ knowledge, this study is one of the first to explore the use of the fsQCA approach in information security studies, and the results not only revealed causal associations between single factors but also highlighted the critical role of configuration factors in developing organizational ISMP. This study calls attention to information security managers of an organization should highlight the combined effect between the factors and reasonably allocate organizational resources to achieve high ISMP.