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This paper aims to offer a new history of management by tracing a religious dimension of scientific management. The thesis is that the good was foundational for bringing scientific management to success in Taylor’s native Quaker Philadelphia in the 1880s. The paper’s main contribution is to contrast the philosophical origins of Taylor’s ideas in scientific management to his native Quaker roots, and how Taylor, over time, into the 1910s, wrestled with this issue.

The paper is situated in historical interpretivism and subjectivism, leaning on contextual and narrative research on religious morality.

Quaker morality prevented managerial opportunism at Taylor’s Midvale Steel in the 1880s. Conversely, by the 1900s and 1910s, interest conflicts between workers and managers escalated when scientific management moved out of its traditional cultural contexts of Quaker Philadelphia and spread across the USA. The historical implication is, already for Taylor’s time, that scientific management never was the “one-best way” of management.

Future research needs to deepen and broaden research on scientific management when tracing the significance of religion and culture in management thought.

The paper has implications for modern studies of business morality by uncovering the practical relevance of religious business ethics at the outset of management studies.

The historic emergence of scientific management points to a theory of institutional evolution and economic growth, when religiously grounded governance of the firm deinstitutionalized, and institutional economic governance, with different but superior economic advantages, progressed by the 1900s.

The paper suggests an alternative version of the intellectual heritage of management studies by tracing the legacy of Taylor’s Quakerism and how religious and cultural ideas contributed to the formation of science in management.

This research aims to theorize how a critical factor, resource access, can paradoxically impact the comprehensiveness of venture location decision processes and the relationship between decision comprehensiveness and new venture performance. To do so, the authors focus on nascent entrepreneurs’ venture location decision processes and introduce resource access as a double-edged sword.

In this conceptual article, the authors draw from the strategic decision-making and resource mobilization literature to theorize about the new venture location decision-making process and its performance implications.

By uncovering the paradox of resource access, the authors propose that high levels of resource access create a paradoxical situation in which nascent entrepreneurs are less likely to use comprehensive decision processes when their benefits are at their greatest.

This work contributes to entrepreneurship research on new venture location and resource mobilization in three important ways. First, the authors advance the literature on nascent entrepreneurs’ location decision-making processes by introducing “location decision comprehensiveness” as a decision process construct and juxtaposing it with resource access to uncover the entrepreneurial decision-making process. Second, the authors develop a more nuanced theorization of the location choices made by nascent entrepreneurs instead of relying on generalized conclusions drawn from well-established corporations’ location decisions. Last, the authors extend the literature on resource mobilization in entrepreneurship by shedding light on the paradoxical aspect of resource access. While previous research has emphasized the favorable effects of resource access on new venture processes and outcomes, the authors contend that it can also negatively impact entrepreneurs’ ability to make effective decisions.

This study examines whether real earnings management (REM) choices are connected with the ownership structure of politically connected businesses (PCBs). The authors also discuss the moderating role of audit quality (AQ) and family control (FC) on the relationship between PCBs and REM.

The authors' study sample comprises firms registered on the Pakistan Stock Exchange (PSE). The sample examines the financial data of the firms that remained listed for the last eight years, i.e. from 2011 to 2018, excluding nonfinance companies and firms with incomplete data. The authors test the hypothesis using feasible generalized least squares (FGLS) regression methods.

The authors find that PCBs show a high level of involvement in income-decreasing REM compared to nonPCBs due to lower litigation risk in REM. However, the authors' results also show that two monitoring mechanisms, AQ and FC, curb the opportunistic behavior of PCBs and reduce the intensity of REM in PCBs.

The findings of the study are beneficial in decision-making for both internal and external stakeholders, such as creditors, shareholders and competitors. In countries like Pakistan, which fall in the category of emerging economies, PCBs show involvement in income-decreasing REM to change the accurate picture of financial information to attain personal goals, and investors in such countries have a low level of knowledge about earnings management strategies; thus, this study offers detailed knowledge and information to investors and shareholders about political connections and REM. This plays a crucial role for regulators in stiffening the rules and regulations to further assist in more secure financial reporting.

This study contributes to the literature by providing a nuanced understanding of the interplay between political connections, REM, FC and AQ in the business context. Second, family-controlled businesses often exhibit distinct characteristics and governance structures compared to nonfamily-controlled firms. Exploring the moderating role of FC in the following relationship could provide valuable insights into how family dynamics influence the financial reporting practices of PCBs. Third, AQ is a critical factor in ensuring financial reporting transparency. However, the interaction between AQ, political connections, and REM remains relatively unexplored. This study explains how audit oversight affects the earnings management behavior of PCBs.

Entrepreneurial activity is a phenomenon that increases the economic growth of countries and improves their social welfare. The economic development levels of countries have significant effects on these entrepreneurial activities. This research examines which institutional and macroeconomic variables explain early-stage entrepreneurship activities in developed and developing economies.

The authors conducted panel data analysis on the data from the Global Entrepreneurship Monitor (GEM) and International Monetary Fund (IMF) surveys covering the years 2009–2018.

First, the authors' results reveal that cognitive, normative and regulatory institutions and macroeconomic factors affect early-stage entrepreneurial activity in developed and developing countries differently. Second, the authors' findings indicate that cognitive, normative and regulatory institutions affect early-stage entrepreneurship more positively in developed than developing countries. Finally, the authors' results report that macroeconomic factors are more effective in early-stage entrepreneurial activity in developing countries than in developed countries.

This study provides a better understanding of the components that help explain the differences in entrepreneurship between developed and developing countries regarding institutions and macroeconomic factors. In this way, it contributes to developing entrepreneurship literature with the theoretical achievements of combining institutional theory and macroeconomic indicators with entrepreneurship literature.

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques.

To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners.

The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.

The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan.

The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.

Standard economic theory predicts that any increase in public spending is accompanied by a rise in inflation in an economy. This paper presents empirical proof that prices do not always rise with an increase in public expenditure but only up to a certain threshold level. The primary aim of this paper is to unearth the government size-inflation nexus in India for the period from 1971 to 2019.

The logistic STAR (smooth transition autoregression) model is employed to unravel the government size-inflation nexus for the Indian economy from a non-linear perspective.

The finding of our study confirm the non-linear relationship between the size of the government and inflation in India. The estimated threshold level for government size is precisely found to be 9.27%. The size of the government exerts a negative influence on inflation until it reaches the optimal or threshold level. Any further increase in the size of government beyond this threshold level would result in a rise in inflation.

The findings have implications for the conduct of fiscal policy. Policymakers can increase government spending in a regime of small government size without having any inflationary impacts by generating revenues from taxes and other sources instead of relying much on the central bank. In the regime of a large-sized government, adhering strictly to the discipline in the conduct of fiscal and monetary policies would help curb inflation and enhance growth synchronously, hence alleviating any loss of welfare.

To the best of the authors’ knowledge, this study is an attempt to revisit the government size-inflation nexus in India from a non-linear perspective using the Smooth Transition Autoregression (STAR) model for the first time.

A challenge in implementing Universal Design (UD) is the perceived additional cost, which acts as a barrier to its widespread adoption. The few studies that have examined the cost for UD apply a theoretical research approach, failing to account for the unique design context that influences construction costs. This article presents a research methodology to calculate the UD cost in a realistic, context-dependent manner.

To address this gap, “Research-by-Design” is applied in a case study approach involving twelve cases from three typologies: secondary schools, town halls and small retail shops. Two scenarios are compared to the existing situation: (1) “renovating into a 100% inclusive building” and (2) “building fully inclusive right away”.

Although the methodology is time-consuming, it allows for a fair, realistic and detailed comparison between costs in different scenarios and cases. Findings show how financial implications are strongly related to its scale. Both “renovation” and “new build” scenarios involve costs, but these are considerably lower for the latter. “Circulation” and “Exterior stairs and ramps” are among the most expensive to renovate, but have almost no additional cost in the examined cases for the “new build scenario”.

The research methodology presented in this study is time-consuming, which may limit its feasibility for large-scale cost assessments in diverse contexts.

The research methodology proposed in this study provides valuable insights for architects, designers and stakeholders involved in the implementation of UD. It offers a realistic and context-dependent approach to assess the cost implications of UD, enabling informed decision-making during the design and construction phases.

By revealing the specific cost implications of UD in different building contexts, this study contributes to promoting greater accessibility and inclusion in the built environment.

The applied approach distinguishes this study for its ability to provide rich contextual information on actual cost implications for UD. By considering real cases and their unique design contexts, valuable insights are offered into the true costs of implementing UD in the built environment.

Recent research has captured the impact of the COVID-19 pandemic in widening gender inequalities, by highlighting that academic women have been disproportionately affected. During the COVID-19 pandemic, women assumed most of the care labour at home, whilst working at normal patterns, leaving them unable to perform as normal. This is very concerning because of the short and long-term detrimental consequences this will have on women’s well-being and their academic careers. This article aims to stimulate a change in the current understandings of academic work by pointing towards alternative – and more inclusive – ways of working in academia.

The two authors engage with autoethnography and draw on their own personal experience of becoming breastfeeding academic mothers throughout the COVID-19 pandemic.

To understand the positioning of contemporary academic mothers, this study draws on insights from both cultural studies and organisation studies on the emergence of discursive formations about gender, that is “postfeminist sensibility”. Guided by autoethnographic accounts of academic motherhood, this study reveals that today academia creates an individualised, neutral (disembodied), output-focused and control-oriented understanding of academic work.

This paper adds to the conversation of academic motherhood and the impact of the pandemic on working mothers. The study theoretically contributes with the lens of “motherhood” in grasping what academic work can become. It shows the power of motherhood in opening up an alternative way of conceptualising academic work, centred on embodied care and appreciative of the non-linearity and messiness of life.

This paper aims to clarify the effect of discount discrepancy (DD) on consumers’ purchase intention (PI). The authors propose, test and provide evidence and explanations about the moderation of justification in the relation between consumers’ perceived DD and PI.

The authors conducted three experimental studies with a 2 × 2 factorial design, focusing on consumers’ processing of price discounts. Participants were informed that this study aimed to gather opinions on fashion, clothing and retail sales promotions. They accessed the questionnaire via Qualtrics. Each participant took part in only one study. The experimental conditions were manipulated through scenarios.

Study 1 tested and supported the moderation of justification on the effect of DD on PI. Study 2 tested and supported the moderation of the type of justification for the effect of DD on PI. Study 3 confirmed the findings in Study 2 and revealed the more effective type of justification.

The authors focused on a typically hedonic product category (fashion clothing). Further research should include a wider variety of goods and services, which could lead to different explanations or generalizations.

Sales promotions must refrain from generating DD between the initial price discount and the subsequent smaller discounts. Practitioners must evaluate the gains of an initial, more considerable percentage discount to attract consumers to the store and sell them other products versus the cost of losing sales because of DD. Management should recognize the importance of giving the correct justification for perceived DD, aligning the firm’s justification with the consumer’s motivation to buy the product.

The authors offer subsidies for effective consumer protection policies.

By studying the influence of justification on the effect of DD on PI, the authors propose a mechanism that would reduce the negative effect of DD on consumers’ PI.

Drawing on the whole-life perspective of career development and the conservation of resources theory, the authors consider whether self-initiated expatriates' (SIEs’) cultural intelligence (CQ) is a general, cross-domain resource that helps SIEs gain resources in the work and nonwork domains. The authors contend that CQ will be associated with greater levels of organizational and community embeddedness, which in turn will facilitate their career satisfaction. The authors also propose the role of perceived host country community diversity climate as an environmental condition that, when low, strengthens the relationships between CQ and organizational and community embeddedness.

The authors examine the study hypotheses based on two distinct samples of SIEs (Sample 1: 169 Asian SIE professionals; Study 2: 147 SIE academics).

SIEs' CQ positively relates to their organizational and community embeddedness, which in turn is associated with greater levels of career satisfaction. The authors also find that SIEs with high CQ are more likely to experience community embeddedness and career satisfaction when they perceive that the host country community diversity climate is low.

First, this study goes beyond existing literature that rarely examines nonwork inputs to SIE career success. Second, extending previous CQ research with a strong organizational focus, the authors investigated how CQ influences SIEs' work and nonwork embeddedness. Third, the authors found that the absence of a peripheral ecological condition, perceived host country community diversity climate, may strengthen the direct relationship between CQ and embeddedness and the indirect relationship between CQ and career satisfaction.