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This study examines how technical drivers as well as social drivers influence organic communication and top management involvement (TMI) in new product development (NPD) projects. Technical drivers are of strategic importance and product innovativeness and social drivers are of intrinsic and extrinsic relevance. Organic communication is defined as continuous, bidirectional and informal communication between top management and the NPD teams. Further, arguing that TMI must be studied as a multifaceted construct, it is conceptualized to occur as guidance, active motivation and providing resources and creating a tolerant climate. Subsequently, the effect of TMI and organic communication on NPD performance is investigated.

The data set, collected via surveys from top managers and project managers involved in 86 NPD projects in 85 firms, is analyzed using PLS structural equation modeling.

The authors show that the strategic importance of the project has a positive influence on TMI through active motivation, providing resources and creating a tolerant climate for innovation, but does not have an effect on guidance. Results also show that active motivation and organic communication improve budget and schedule adherence, whereas providing guidance and stimulating a tolerant climate have detrimental effects. In summary, the results show that only active motivation enhances all types of performance while stimulating a tolerant climate appears to have the opposite effect. The results revealed that organic communication between top management and the NPD team has a strong positive effect on all elements of TMI (providing guidance, actively motivating the NPD team, providing resources and creating a tolerant climate). In other words, when top management communicates with the NPD team throughout the project in an informal way and listens to them in addition to engaging in a one-way communication, they are more likely to be seen by the team as being deeply involved in the project.

Executives must walk a managerial tightrope to actively motivate and to assist in providing resources, yet they must not be overbearing with direct guidance and must limit their tolerance for failures.

Involvement of key organizational actors such as top management and the link to project performance has attracted significant attention in research. However, nuanced empirical insights into the dyad of top management and project teams has so far been absent. The study’s findings detail the effect of technical and social drivers of top management involvement in new product development projects. Most notably, (1) the effect of motivation and stimulating a tolerant climate on performance, and (2) the effect of organic communication on top management involvement. Moreover, this study is unique in that it empirically examines TMI from both top management and team perspectives.

This study aims to examine whether auditors who specialize in research and development (R&D) activities help reduce managers’ opportunistic adjustment of R&D expenditure for real earnings management (REM).

Using a sample of US firms during the 2001–2017 period, the authors identify auditors’ R&D specialization as their prior experience of auditing R&D expenses spent by each client’s peers. The authors measure R&D-based REM as the negative deviation from the predicted level of R&D expenditure.

The authors find that clients of R&D specialist auditors are less likely to engage in REM through a discretionary reduction of R&D expenditure. This effect is more pronounced when clients face higher competition, have larger investment opportunities and entail higher audit risks.

This study shows that auditors’ specialized knowledge can facilitate stronger monitoring of clients’ real decisions, providing implications for auditors’ knowledge acquisition and transfer in specific types of transactions.

This study contributes to the literature by documenting the governance role played by R&D specialist auditors in clients’ real economic decisions. Moreover, the study identifies R&D as a distinct area of auditor specialization.

Focusing on small- and medium-sized enterprises (SMEs), which are characterized by resource restrictions, this paper aims to explore consumer segment profiles by considering demographic, personality and creativity traits to determine whether consumers with different profiles exhibit distinct affective reactions to different logo design types (organic, cultural and abstract).

This exploratory study incorporates recent methodological developments, such as the novel response style correction method, to account for response style effects in evaluations of affect toward logo design. In separate analyses, respondents are segmented according to response style–corrected logo affect and personality and creativity items. The segmentation analysis relies on reduced k-means, a joint dimension and cluster analysis method, which accounts for dependencies between items while maximizing between-cluster variability. A total of 866 respondents from the Iberian Peninsula (Portugal: n = 543; Spain: n = 323) participated.

Based on a study using unknown logos (proxy for lower levels of budget communication, characteristics of SMEs), results reveal that there are three segments of consumers based on their affective response toward logo design: logo design insensitives, cultural logo dislikers and organic logo lovers. These segments are associated with different personality traits, creativity and biological sex (although biological sex is not a discriminant variable).

The decision not to control logos by color, to increase external validity, could limit the study’s internal validity if this aspect interacts with relevant study variables. Nevertheless, the empirical evidence can be used to further test associations between consumer profiles and responses to logo design.

Findings highlight the relevance of considering complex profile segments, combining demographics, psychographics and creativity to predict affective consumer responses to brand logo design. This research provides guidelines for SMEs when choosing or modifying their logo design to appeal to different consumer segments.

This study provides managers of SMEs (less present nowadays in empirical studies) with evidence suggesting that complex customer profiles help to understand differences in affective responses to natural logo designs. Furthermore, it relies on the use of a novel methodological development that improves the accuracy of the exploratory study developed.

This study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a Mathematics Professor, in a mathematics book.

This study uses a quasi-experimental design, spanning a duration of one semester, to examine its research objectives. The participants included 230 students from the Faculty of Economics and Business in Indonesia, who were accredited by AACSB. Control variables, including gender, majors and study backgrounds, were taken into consideration. The data was analyzed using a linear regression test, followed by a comparative t-test.

The study findings show a significant positive impact of the Accountamatics method on student performance when compared to traditional learning approaches. Furthermore, the analysis indicates that the control variables examined in the study did not have a significant effect on student performance. Thus, it can be inferred that the implementation of the Accountamatics method has a beneficial effect on the academic performance of college students.

The study findings provide valuable insights for faculty members in higher education institutions, highlighting the potential benefits of incorporating mathematics-based teaching in accounting as an alternative approach for business students. These findings contribute to the existing knowledge on innovative teaching methods that can enhance the study of accounting within the business curriculum.

Over the span of around 25 years, extensive research has been conducted to compare traditional teaching methods with innovative approaches. However, the results have not consistently shown that the innovative methods outperform their traditional counterparts. In response to this, the Accountamatics method has been developed, building upon the fundamental knowledge in accounting that has been used since 1494. Despite its historical significance, this method is sometimes regarded as limited to technical knowledge in the modern era.

The study emphasizes the importance of human perception in engaging stakeholders and sheds light on the way the often “disregarded” actors (i.e. local communities) make sense of an organization's behavior at the corporate, project and individual level.

Departing from the normative stance of stakeholder theory, this conceptual paper aims to unfold the benefits of a more holistic and inclusive organizational approach to stakeholders. The conceptual framework is elucidated through the lens of attribution theory, which points to communication as the source of stakeholders' attributional processes and thus their perception of fairness.

Focusing the authors’ attention on construction and infrastructure projects, this research suggests that early transparent and informative communication with local community stakeholders motivates them to perceive fairness, from both the process of decision-making (distributive) and the outcome of decisions (procedural), as well as the way in which they are treated (interactional). Such communications lead to less biased attributions as they reduce the influence of personal beliefs in achieving a conscious and non-biased attribution mode.

In this paper, the authors adopt attribution theory as their lens with which to interpret the process whereby individuals attempt to make sense of an organization's behavior. Focusing on secondary stakeholder engagement such as local community, the authors’ conceptualization shapes both a framework highlighting communication as the mediator for shaping human perceptions, and a process model to guide project organizations and practitioners to embrace an inclusive approach toward the often-disregarded stakeholders, which is aimed at enhancing their perception of fairness at the corporate, project and individual levels. The authors highlight the need for organization to provide clear and transparent communication to a broader range of stakeholders, such as those that have had little to say in the decision-making process (the often-disregarded voices). By seeking collaboration rather than manipulation, a project organization might promote stakeholders' non-biased perception of fairness, in terms of both the process and outcome of the project.

The purpose of this study is to understand the profit implications of analytics-driven centralized discriminatory pricing at the headquarter level compared with sales force price delegation in the purchase of an aftermarket good through an indirect retail channel with symmetric information.

Using individual-level loan application and approval data from a North American financial institution and segment-level customer risk as the price discrimination criterion for the firm, the authors develop a three-stage model that accounts for the salesperson’s price decision within the limits of the latitude provided by the firm; the firm’s decision to approve or not approve a sales application; and the customer’s decision to accept or reject a sales offer conditional on the firm’s approval. Next, the authors compare the profitability of this sales force price delegation model to that of a segment-level centralized pricing model where agent incentives and consumer prices are simultaneously optimized using a quasi-Newton nonlinear optimization algorithm (i.e. Broyden–Fletcher–Goldfarb–Shanno algorithm).

The results suggest that implementation of analytics-driven centralized discriminatory pricing and optimal sales force incentives leads to double-digit lifts in firm profits. Moreover, the authors find that the high-risk customer segment is less price-sensitive and firms, upon leveraging this segment’s willingness to pay, not only improve their bottom-line but also allow these marginalized customers with traditionally low approval rates access to loans. This points out the important customer welfare implications of the findings.

Substantively, to the best of the authors’ knowledge, this paper is the first to empirically investigate the profitability of analytics-driven segment-level (i.e. discriminatory) centralized pricing compared with sales force price delegation in indirect retail channels (i.e. where agents are external to the firm and have access to competitor products), taking into account the decisions of the three key stakeholders of the process, namely, the consumer, the salesperson and the firm and simultaneously optimizing sales commission and centralized consumer price.

Research shows that the physical locations of correctional facilities often contribute to environmental hazards. Research also shows that correctional facilities are often sited near hazardous or undesirable land(s). In combination, incarcerated individuals may be at increased risk of experiencing negative health consequences because of exposure to various environmental harms. This is especially alarming as incarcerated individuals lack the capacity to decide where they are detained. In these cases, health issues that may have developed while detained may extend beyond incarceration. Furthermore, incarcerated individuals are not protected by the Environmental Protection Agency’s Environmental Justice policies.

Using a case study approach, the authors examine two specific correctional facilities in the USA to not only demonstrate the various environmental harms that incarcerated individuals encounter but also highlight carceral spaces as sites of environmental violations.

Additionally, the authors address the negative health consequences incarcerated individuals report because of exposure to these harms. They also argue that creating safer communities requires more than reducing crime and preventing criminal victimization. Creating safer communities also includes promoting environmental safety and protection from hazards that cause sickness and disease.

This work contributes to an emerging and growing body of literature that examines the intersection of carceral studies and environmental justice.

This paper aims to explore current inconsistencies within the theoretical framework of current posttraumatic growth (PTG) literature in support of the suggestion for an alternative novel phenomenon labelled “post-adversarial appreciation”.

This re-conceptualisation has developed from the findings of empirical research conducted by the authors and their understanding of PTG.

Significant inconsistencies persist across the PTG literature in relation to the parameters required for PTG to manifest. It appears that PTG or an alternative concept labelled adversarial growth does take place following adverse/traumatic events, but that a separate phenomenon may better explain positive improvements in perceived personal appreciation during such events. This phenomenon is theorised by the authors as “post-adversarial appreciation”.

This paper suggests the existence of a novel phenomenon that may address many of the inconsistencies and present within the current PTG literature. This highlights a significant need for further research within the field of trauma and adversity in relation to positive outcomes which may result from such negative experiences.

The use of mindfulness interventions (MIs) as means to manage unwanted or undesirable affect and behaviour has increased in popularity recently. This has resulted in the trial of MIs as a means to benefit well-being within prisons, with some intention of reducing recidivism. This study aims to examine current research regarding the use of MIs within prisons.

A total of 14 studies were manually selected for review inclusion according to their determined eligibility. All studies were required to have taken place in a prison and to include an explicit mindfulness intervention, including mindfulness theory and practice.

Most interventions reviewed demonstrated success, particularly when tailored to the unique needs of a prison environment. Positive changes reported included improvements in participant mental health symptoms, as well as reduced stress and increased mindfulness skills. Some preliminary evidence was provided to indicate the potential longevity of some of these benefits. This review further highlighted some significant questions regarding the generalisability of the proposed suitability of MIs within prison environments including practical delivery constraints and the lack of acknowledgment of the unique challenges and circumstances faced by prisoners.

The findings of this review show positive potential for the use of MIs within prison populations, where these are well-linked to mindfulness theory and to the needs of inmates. The review also suggest that MIs should be investigated thoroughly, examining potential negative implications alongside positive changes. There needs to be further review of the role of MIs within prison populations to ensure their suitability in the custodial environment.

MIs are somewhat inflated in terms of predicted outcomes and sometimes applied to potentially unsuitable groups. A significant gap within the literature also persists regarding potentially negative implications associated with MIs, particularly within unique prison populations. Prison treatment programmes should be developed with careful consideration of unique prisoner needs in comparison to a general population.