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The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.

Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.

The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

This paper seeks to provide a multi-theoretical explanation of the living practice of a public entity found in Uganda, an African developing country, which successfully enhanced public accountability.

A qualitative narrative enquiry through storytelling was used to portray the practices of public accountability. The perceptions of various individuals were obtained using in-depth interviews, from which a coherent story structured under the themes of context, actions, results and lessons was obtained.

Findings show that public entities that put in place oversight mechanisms and management structures, involve stakeholders and create an ethical work climate enhance public accountability. The results further show that the integration of theories (agency, stewardship, stakeholder and ethical work climate) promotes public accountability.

In terms of limitations and areas for future research, the study has been conducted on a single city authority to explain public accountability. Perhaps there is a need to conduct similar studies with other city authorities or a combination of organizations. The study has used a qualitative methodology through narrative enquiry to explain public accountability. Future studies can use a quantitative methodology, more so to test the proposed conceptual model of public accountability. Despite the study limitations, the results of this study remain relevant.

This study uses the positive story of a public entity from a developing country that successfully practiced public accountability. Consequently, from a practical perspective, the findings of this study can be used as a benchmark for promoting effective public accountability practices, especially in developing countries across the globe, where public accountability has proven to be a challenge. Furthermore, governments in developing countries can also use the study findings to strengthen public accountability policies in their respective countries.

The study suggests that enhancement in public accountability practice requires an approach that brings together a multiplicity of factors. The study affords public accountability practitioners an opportunity to replicate the successful accountability practices from the story. When public accountability is enhanced, service delivery in terms of social services by the public organizations is likely to improve, leading to better quality of life in the communities served.

The study is novel in its use of a positive story that depicts an entity from a developing country that successfully enhanced public accountability. To explain this phenomenon, the study uses a multi-theoretical approach, unlike prior studies.

South Africa attained democracy over 24 years ago. The changes in South Africa's Constitution allowed for protection for all citizens. Despite these freedoms and the promise of change, the country is plagued by violence, corruption and crime. These crimes affect the LGBTQ+ people of the South African population. These citizens have been protected by the Constitution; however, they continue to live their lives in a paradox, between protection and prejudice. LGBTQ+ people experience high levels of hate crimes which extend to violence, assault, bullying and cyberbullying. This chapter focuses on the legal protection and challenges experienced by South African LGBTQ+ people.

The study focuses on the negative implications that an organizational crisis can have for individual employees. Specifically, it considers job-related uncertainty, negative emotions (anxiety and frustration) and job disengagement. Through the lens of the social exchange theory, it is argued that internal crisis communication needs to provide sufficient socioemotional resources to their employees in order to mitigate these negative outcomes. In particular, the study argues for internal crisis communication that fosters organizational transparency and organizational support to achieve these mitigating effects.

An online survey among employees in Austria was administered one year after the outbreak of the COVID-19 pandemic – this specific crisis context particularly evoked job-related uncertainty and negative emotions which are considered relevant drivers of job disengagement. The hypotheses were tested using structural equation modeling based on a sample of N = 410.

Results show that employees' perceptions of job-related uncertainty are strongly linked to job-related anxiety and frustration; job-related frustration, in turn, strongly influences job disengagement. Overall, employees' perceptions of organizational transparency and organizational support contribute both to prevent the risk of job disengagement; however, the processes how these effects evolve differ. Whereas organizational transparency works on the cognitive level via a reduction of employees' perceptions of uncertainty, organizational support shows its effect on the emotional level through a reduction of job frustration.

The study contributes to the scarce research on how internal crisis communication can address employees' uncertainty, negative emotions and job disengagement during a crisis. Moreover, despite the lack of organizational responsibility for creating the crisis, the study emphasizes organizational accountability to respond to the needs of its employees to mitigate negative effects.

The COVID-19 pandemic and the subsequent lockdown have hit the food service industry very hard. The COVID-19 outbreak has created a sharp downturn for firms in the food service industry, compelling actors across the whole food service supply chain to rethink their strategies. The purpose of this paper is to document the impact of COVID-19 on the food service supply chain, as well as to identify crisis management strategies food service firms use during the hectic early phase of the COVID-19 pandemic to survive the current and prepare for future pandemics.

We performed a qualitative descriptive study using 21 semi-structured interviews with actors across the food service supply chain (i.e. farmers, wholesalers and food service providers). Data were collected to shed light on food service firms' decision making during the hectic early phase of the COVID-19 pandemic to uncover various crisis management strategies used.

By integrating the disaster and crisis pyramid and resilience theory, four core crisis management strategies to respond to the COVID-19 pandemic are conceptualized, i.e. (1) managing resources, (2) diversifying strategically, (3) prioritizing long-term outcomes and (4) bonding socially.

The theoretical contributions include documenting the performance impact of the COVID-19 pandemic on the food service supply chain and exploring crisis management strategies food service firms employed during the hectic early phase of the COVID-19 pandemic. Thus, functioning and survival during a pandemic, an emerging field in literature, are central to this study. Additionally, while recent research suggests that integrating crisis management and resilience literature may provide a more complete understanding of the organization–crisis relationship, these literature streams mainly developed in isolation. By integrating the literature streams of crisis management and resilience and applying these theories to the COVID-19 crisis, our study provides specific managerial guidelines.

Research on grand challenges in the management literature is vibrant and growing. Given that the term “grand challenges” was first invoked in our field 10 years ago, it is timely to reflect on how we came to this point – and where we might go from here. In this article, we first explore the origins of the concept of grand challenges in order to trace core assumptions and developments and understand how they shape the current conversation about grand challenges in management scholarship. We next convey findings from our review of 161 papers that cite the editorial for a grand challenges special issue (George, Howard-Grenville, Joshi, & Tihanyi, 2016), uncovering four ways in which papers are shaping the conversation on grand challenges. Finally, based on our perspective on how we got here and where we are now, we make several suggestions for what should come next in driving forward research on grand challenges. We urge scholars to go beyond the study of collaboration for tackling grand challenges and shift toward a more critical, yet generative, exploration of their construction, persistence, and unintended consequences. We also call for increased attention to theorizing grand challenges to guide practitioners’ understanding of the nature of the thing they are trying to address. In these ways, we hope to inspire management scholars to leverage expertise on processes – not content per se – that shape how grand challenges manifest and how they may be tackled.