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Open Access
Article
Publication date: 31 May 2023

Alfonso J. Gil, Gabriela Mosegui, Rosana Zenezi Moreira and Mauro J. Eguizabal

In the current context of change, leadership is significant in developing employees' commitment to change. In this work, the authors analysed the relationship between inclusive…

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Abstract

Purpose

In the current context of change, leadership is significant in developing employees' commitment to change. In this work, the authors analysed the relationship between inclusive leadership and commitment to change and the mediating effect of job satisfaction between inclusive leadership and commitment to change.

Design/methodology/approach

Through a questionnaire, 256 employees from Brazil and Spain were interviewed. The hypotheses were tested through structural equations.

Findings

The results indicated that inclusive leadership is related to individuals' commitment to change and that job satisfaction mediates the relationship between leadership and commitment to change.

Originality/value

This research contributes to the literature on organisational change behaviour and the relationship between two critical contents – leadership and commitment to change – and points out the role of job satisfaction in this relationship. In addition, this work incorporates the variable country culture into the analysis model; however, it is not found to be statistically significant.

研究目的

在目前改革的環境裡,若要培育僱員負起改革的承諾,領導者的素質和能力是甚為重要的。本研究擬探討並分析包容性領導與改革承諾之間的關係,以及工作滿足感在包容性領導與改革承諾之間的中介效應。

研究設計/方法/理念

研究人員透過問卷、訪問了256名來自巴西和西班牙的僱員。各假設均以結構方程式來進行測試。

研究結果

研究結果顯示、包容性領導與個別員工的改革承諾是有關聯的; 另外,工作滿足感是會於領導與員工的改革承諾之間起中介效應。

研究的原創性/價值

本研究在關於組織變革行為與兩個關鍵內容 (分別為領導和改革承諾) 之間的關係的學術文獻上作出了貢獻。研究亦指出、工作滿足感在領導與改革承諾之間所扮演的角色。再者,本研究把國家的文化這個變數納入研究的分析模型內; 唯研究結果顯示、國家的文化在統計學上不成立。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 24 January 2022

Maryam Gholamalizadeh, Narjes Ashouri Mirsadeghi, Samira Rastgoo, Saheb Abbas Torki, Fatemeh Bourbour, Naser Kalantari, Hanieh Shafaei, Zohreh Teymoori, Atiyeh Alizadeh, Alireza Mosavi Jarrahi and Saeid Doaei

Deficiencies or imbalances in dietary fat intake may influence on mental and neurological functions of children with autism spectrum disorders (ASD). This study aims to compare…

Abstract

Purpose

Deficiencies or imbalances in dietary fat intake may influence on mental and neurological functions of children with autism spectrum disorders (ASD). This study aims to compare body mass index (BMI) and the amount of fatty acids intake in the autistic patients with the comparison group.

Design/methodology/approach

This case-control was carried out on 200 randomly selected children from 5 to 15 years old (100 autistic patients as the case group and 100 healthy children as the comparison group) in Tehran, Iran. The food frequency questionnaire (FFQ) was used to assess the intake of calorie, macronutrients and different types of dietary fatty acids including saturated fatty acids (SFA), monounsaturated fatty acids (MUFAs), poly unsaturated fatty acids (PUFAs), linoleic acid (LA), α-Linolenic acid (ALA), eicosapentaenoic acid (EPA), docosahexaenoic acid (DHA) and trans fatty acids.

Findings

The autistic patients had higher BMI, birth weight and mother’s BMI compared to the comparison group (All p < 0.01). No significant difference was found in the amount of dietary calorie, protein, carbohydrate and total fat intake between two groups. The risk of ASD was associated with higher intake of MUFAs (OR: 3.18, CI%:1.13–4.56, p = 0.04), PUFAs (OR: 4.12, CI95%: 2.01–6.25, p < 0.01) and LA (OR: 4.76, CI95%: 1.34–14.32, p < 0.01).

Originality/value

The autistic children had higher BMI and higher intake of unsaturated fatty acids except for omega-3 fatty acids. Further longitudinal studies are warranted.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 31 October 2023

Adriana Cordis

The paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate…

Abstract

Purpose

The paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate fraud convictions.

Design/methodology/approach

Prior research shows that the degree of alignment between state politicians and the president's political party is positively correlated with measures of earnings management for firms headquartered in the state. Political alignment is conducive to earnings management because it affects a firm's information and enforcement environment by increasing policy risk and promoting lenient regulatory oversight. The paper posits that this environment is also conducive to corporate fraud and tests this hypothesis using pooled ordinary least squares (OLS) and panel regressions with annual state-level data for 2003–2018.

Findings

The paper documents a positive and statistically significant relationship between political alignment and corporate fraud conviction rates by state.

Research limitations/implications

The conclusions are tempered by data limitations. First, the conviction data are available at the state level only. Second, the true level of fraud is inherently unobservable and the conviction data may not reflect the actual number of frauds that are committed.

Practical implications

Fraud examiners might benefit from considering the role of political connectedness in determining fraud risk. Although additional research is needed before making concrete recommendations, the initial indications clearly point to political connections as a potential concern.

Originality/value

The findings build on evidence that political connections influence earnings management. Rather than focusing on direct measures of connectedness, such as lobbying expenditures, the paper examines a plausibly exogenous measure: political geography.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 21 June 2023

Brad C. Meyer, Daniel Bumblauskas, Richard Keegan and Dali Zhang

This research fills a gap in process science by defining and explaining entropy and the increase of entropy in processes.

Abstract

Purpose

This research fills a gap in process science by defining and explaining entropy and the increase of entropy in processes.

Design/methodology/approach

This is a theoretical treatment that begins with a conceptual understanding of entropy in thermodynamics and information theory and extends it to the study of degradation and improvement in a transformation process.

Findings

A transformation process with three inputs: demand volume, throughput and product design, utilizes a system composed of processors, stores, configuration, human actors, stored data and controllers to provide a product. Elements of the system are aligned with the inputs and each other with a purpose to raise standard of living. Lack of alignment is entropy. Primary causes of increased entropy are changes in inputs and disordering of the system components. Secondary causes result from changes made to cope with the primary causes. Improvement and innovation reduce entropy by providing better alignments and new ways of aligning resources.

Originality/value

This is the first detailed theoretical treatment of entropy in a process science context.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 5 April 2024

Alexander Conrad Culley

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and…

Abstract

Purpose

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and ICE Futures US from the United States and ICE Futures Europe and the London Metal Exchange from the UK.

Design/methodology/approach

The paper examines 799 enforcement notices published by four exchanges through a behavioural science lens: HUMANS conceived by Hunt (2023) in Humanizing Rules: Bringing Behavioural Science to Ethics and Compliance.

Findings

The paper finds the effectiveness of the exchanges’ enforcement efforts to be a mixed picture as financial markets transition from the digital to artificial intelligence era. Humans remain a key cog in the wheel of market participants’ trading operations, albeit their roles have changed. Despite this, some elements of exchanges’ enforcement regimes have not kept pace with the move from floor to remote trading. However, in other respects, their efforts are or should be, effective, at least in behavioural terms.

Research limitations/implications

The paper’s findings are arguably limited to exchanges based in Anglophone jurisdictions. The information published by the exchanges is variable, making “like-for-like” comparisons difficult in some areas.

Practical implications

The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.

Originality/value

A key aim of the paper is to shift the lens through which the debate concerning the efficacy of exchange-level oversight is conducted. Hitherto, a legal lens has been used, whereas this paper uses a behavioural lens.

Details

Journal of Financial Regulation and Compliance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 28 November 2022

Tao Huang

The author investigates the effect of trade protection on domestic firm innovation in China and explores the channel through which trade protection affects corporate innovation.

Abstract

Purpose

The author investigates the effect of trade protection on domestic firm innovation in China and explores the channel through which trade protection affects corporate innovation.

Design/methodology/approach

Using a sample of Chinese A-share manufacturing companies from 2003 to 2019, the author starts with a univariate analysis by examining the innovation output after trade protection for all samples. The author uses the natural logarithm of one plus the number of trade protection cases received by the industry to which the firm belongs in a particular year to proxy for trade protection.

Findings

The author finds that trade protection significantly encourages firms’ patent application, particularly substantive patents, which is stronger in non-state-owned enterprises. Moreover, the mitigation of financial constraint is plausible channel that allows trade protection to promote innovation.

Practical implications

For practitioners, they should seize the dividends of national policies. In the process of implementing trade protection, they should concentrate on improving their innovation level and enhancing their core competitiveness. When they are not subject to trade protection, they can also make profits and develop in the long run.

Social implications

For policy makers, in the early stage of industry development, trade protection can be used to ease the companies’ financing constraints and improve the companies’ profits, which will help them concentrate their efforts, promote innovation and further develop. However, in the mid-term development of the industry, policy makers should reduce trade protection. Through the entry of foreign capital, companies face increased competition, which can enhance the companies’ motivation for long-term development.

Originality/value

Overall, this paper sheds light on the real effects of trade protection and the determinants of innovation. First, the paper sheds light on the impact of international trade on firms’ innovation. Second, this study also contributes to the emerging literature on the effect of trade policy uncertainty on financial constraint. Third, the paper adds to the stream of literature on the drivers of innovation.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 26 March 2024

Samira Joudi, Gholamreza Mansourfar, Saeid Homayoun and Zabihollah Rezaee

Considering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and…

Abstract

Purpose

Considering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and financial performance depends on the extent to which the company is oriented toward stakeholders.

Design/methodology/approach

To test the predictions, 13,942 firm-year observations from 43 different countries are used, covering the period from 2010 to 2019. Using a hand-mapping approach to match the indicators suggested by the SASB with those of the ASSET4, the authors realize that there are 170 material sustainability indicators among 466 indicators of the ASSET4. The authors use three different methods to verify if the materiality matters, including the alphas obtained from the Fama and French factor models, comparing the average abnormal returns of the portfolios and the bootstrapped Cramer technique.

Findings

The findings show that companies investing in material sustainability activities perform better than those investing in immaterial activities. Also, consistent with the theoretical foundations, the authors find that the effect of investing in material sustainability activities is more pronounced in stakeholder-oriented countries than that in shareholder-oriented countries. The results are robust to a battery of sensitivity tests.

Research limitations/implications

Owing to COVID-19 in late 2019, data from 2020 to 2022 have not been used to obtain reliable results.

Practical implications

The results obtained in the current research provide valuable guidance for investors to make investments considering the degree of materiality of sustainability activities in different industries. It also helps managers to increase the company’s financial performance, make efficient decisions related to investment in sustainability activities and find investment strategies on the material sustainability issues in their industries.

Social implications

This study provides a clearer understanding of investment in sustainability activities in different industries by separating material and immaterial sustainability activities in stakeholder and shareholder-oriented countries, and the results obtained can change the perspective of investors and company managers regarding investing in such activities in different countries. Investing in more materiality sustainability activities than the immateriality dimension can be new opportunities for companies to achieve predetermined goals, help retain and attract business partners or be a source of innovation for new product lines or services. Internal morale and employee engagement may increase while increasing productivity and firm performance. This discussion opens the way for future research.

Originality/value

This study provides insight into the effect of investing in material and immaterial sustainability activities in different industries on the company’s performance in shareholder and stakeholder-oriented countries.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 23 April 2024

Addison Sellon and Lindsay Hastings

Applying traditional grounded theory techniques, the present research reanalyzed secondary data from four previously conducted studies to explore how generativity is manifested in…

Abstract

Purpose

Applying traditional grounded theory techniques, the present research reanalyzed secondary data from four previously conducted studies to explore how generativity is manifested in young adults.

Design/methodology/approach

A new conceptual model of generativity was developed to depict how generativity manifests among this age group.

Findings

This study's findings provide leadership educators with a refined approach to interacting with this construct while simultaneously increasing young adults’ potential ability to experience the benefits available to them through generativity at an earlier stage in their lives.

Originality/value

This study advances the field of leadership education by establishing foundational insight into the uniqueness of generativity’s development in young adulthood.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

Article
Publication date: 20 October 2023

Innocent Chigozie Osuizugbo, Olalekan Shamsideen Oshodi, Patricia Omega Kukoyi, Amos Okemukoko Lawani and Anthony Ogochukwu Onokwai

The current study seeks to investigate and determine the principal barriers to the adoption of work–life balance (WLB) practices amongst construction companies operating in the…

Abstract

Purpose

The current study seeks to investigate and determine the principal barriers to the adoption of work–life balance (WLB) practices amongst construction companies operating in the developing countries using Lagos, Nigeria as a case study.

Design/methodology/approach

This study adopts a survey research technique. Snowball sampling technique was adopted to identify the target respondents for the administration of questionnaire. A total of 156 questionnaires were distributed and a response rate of 66% (103 questionnaires were completely filled and returned) was attained. Data elicited were analysed using descriptive and inferential statistics.

Findings

The results from the exploratory factors analysis show that the principal barriers to the adoption of WLB practices amongst construction companies in Lagos, Nigeria are categorised into four components: nature of construction job and limited evidence on impact of WLB, support, awareness and culture, lack of involvement of management staff and organisational factors.

Originality/value

This study contributed to more effective WLB studies by highlighting the barriers to the adoption of WLB practices in the construction sector. An understanding of these barriers can aid policy makers and management personnel in construction organisations as well as facilitate development of strategies required to reduce the barriers to WLB practices in the construction sector.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 22 December 2023

Corina Sheerin and Jonathan Brittain

Set within the context of International Financial Services (IFS), this research aims to considers the demographic profile of IFS apprenticeship candidates in relation to gender…

Abstract

Purpose

Set within the context of International Financial Services (IFS), this research aims to considers the demographic profile of IFS apprenticeship candidates in relation to gender equality and social mobility in Ireland. This study also offers valuable insights as to the gendered nature of these “new” apprenticeships and examine whether these programmes provide opportunities for social mobility.

Design/methodology/approach

Implementing a quantitative approach, underpinned by a positivist stance, this study analyses Irish national apprenticeship data relating to IFS programmes (n = 1118). Non-parametric tests were applied in the analysis of the gender dimension, while to analyse social mobility, the socio-economic status and spatial profile of candidates were compiled and analysed using the Pobal HP Deprivation Index (SA).

Findings

The findings revealed more women are undertaking non-traditional apprenticeship programmes as compared with traditional craft apprenticeships. Within the IFS context, while female participation was seen to be growing, gender divergence was observed in terms of programme level, with a greater number of men, as compared with women, engaging in higher-level degree apprenticeship programmes. The findings also show that IFS apprentices are primarily from socio-economic areas that are above average. This trend indicates a distinctive candidate who is more aligned with the sectoral profile of IFS than that of traditional apprenticeship programmes. Such findings reveal that the “widening participation” aim of IFS apprenticeships is not yet fully realised with issues of gender inequality and social mobility persistent within the wider IFS sector.

Originality/value

This study provides an important dimension to both academic and practitioner literature concerning apprenticeships. To date, there has been a proliferation of publications concerning the beneficial impact of skills and vocational-led apprenticeships. However, limited attention has been directed to non-traditional apprenticeships and even less still within the setting of IFS. This research initiates the process of addressing that gap within an Irish context. This study also adds to the existing apprenticeship discourse regarding issues of gender and social mobility by examining the gendered nature of IFS apprenticeships and well as assessing whether these apprenticeships aid social mobility.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

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