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The paper sought to uncover the conditions under which managerial capability enhances performance while considering the role of social capital within the unique boundary conditions created by competitive intensity.

The authors use multi-source data from 206 managers and owners of SMEs from a Sub-Saharan African nation – Ghana.

Using structural equation modeling (SEM) to analysis the data, the findings revealed that social capital serves as a mechanism through which managerial capability influences performance. Furthermore, the results indicate that competitive intensity does not significantly moderate this important indirect relationship. Implications: This study provides relevant knowledge for scholars, practitioners and policymakers on the role of managerial capability and how it may be harnessed in enhancing performance.

This paper provides a holistic understanding of the capability performance relationship in attempts at extending the literature by examining social capital as a mediator and competitive intensity as a contingent factor of this important relationship in a conditional indirect model.

Indirect or mediated effects constitute a type of relationship between constructs that often occurs in partial least squares (PLS) path modeling. Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediating effects in PLS, which can lead to erroneous results. One reason for the use of outdated methods or even the lack of their use altogether is that no systematic tutorials on PLS exist that draw on the newest statistical findings. The paper aims to discuss these issues.

This study illustrates the state-of-the-art use of mediation analysis in the context of PLS-structural equation modeling (SEM).

This study facilitates the adoption of modern procedures in PLS-SEM by challenging the conventional approach to mediation analysis and providing more accurate alternatives. In addition, the authors propose a decision tree and classification of mediation effects.

The recommended approach offers a wide range of testing options (e.g. multiple mediators) that go beyond simple mediation analysis alternatives, helping researchers discuss their studies in a more accurate way.

The purpose of this paper is to investigate the effect of different types of networking, namely, business networking, financial networking and political networking, on the performance of new ventures and the extent to which competitive advantage influences the process.

Data were collected through a structured questionnaire using sample size of 319 newly established ventures in Pakistan – an emerging economy. The hypotheses were tested with structural equation modeling by using AMOS 21.

Results of the study indicate that business networking, financial networking and political networking significantly and positively contribute to new ventures performance and competitive advantage. Results also show that competitive advantage is a strong mediator between financial networking and new venture performance, as well as between business networking and new venture performance, respectively. However, in case of relationship between political networking and new venture performance, competitive advantage plays only a partial mediating role.

The study suggests that the owners and managers of new ventures should devote considerable efforts to developing all the three types of networks; in particular these networks are important for newly established ventures operating in emerging markets to access resources and to enhance performance.

Extensive review of available literature indicates that this is the first paper to assess the impact of networking on new ventures’ performance with a mediating role of competitive advantage. This study contributes to the existing literature through empirical evidence.

Large attention surrounds identifying the meaningful blockchain business model on financial services, while a little focus about non-financial organizations and solutions in terms of how the blockchain business model can affect the organization and bring more value. To address the complex structure of businesses that have public goods, it is important to develop sustainable blockchain-based business models.

This study offers the first qualitative research that uses an integrated technological, environmental and organizational (TOE) framework with technology acceptance theory (TAM) to study the adoption of blockchain technology by Spanish firms.

The results of the paper discuss how that competitive pressure, competence, top management support and relative advantage have a positive impact on intention to adopt blockchain technology while complexity affects the intention to adopt the technology negatively. Contrary to many adoption studies, the findings show that intention to adopt negatively impacts adoption and outline the effect of blockchain on business model elements on the macroeconomic level.

The key contribution of this study lies in providing a comprehensive understanding of the environmental, technological and organizational factors that impact the intention to adopt blockchain that eventually affects adoption.

The purpose of this study is to examine the usefulness of disgust imagery in a nonprofit organization context as one part of the broader social marketing paradigm.

An experiment was conducted in the child victim segment of the market using disgust and nondisgust images. Data were collected from 167 subjects via Amazon’s Mechanical Turk. Dependent variables measured included donation intention, empathy and guilt. Control variables included religiosity and attitude toward helping others, along with demographic factors.

MANCOVA results indicate that while the disgust image evoked greater empathy, the nondisgust image evoked greater donation intentions. The disgust image had a nonsignificant effect on the level of guilt felt by subjects. Mediation analysis indicates that empathy serves as a competitive mediator for the disgust–donation intentions relationship.

This study examines the effects of disgust images on empathy, guilt and donation intentions. Although the findings indicate a contrasting effect of disgust on empathy and donation intentions, more research is needed to validate these findings with diverse samples, contexts and various donation behavior measures. Regarding charitable giving, the current findings suggest caution should be used when using disgust images to evoke empathy, as the tactic may also negatively affect donation intentions.

Nonprofits that effectively apply marketing can change individual and community behavior. To continue their work, they rely on donors and volunteers. This study provides social marketers.

Past research has demonstrated the effectiveness of disgust appeals for deterring behavior. In contrast, this research provides unique insights into disgust appeals as a catalyst for motivating behavior. This research provides a much-needed empirical evaluation of disgust appeals in a social marketing context.

The purpose of this paper is to explore how firms can enhance feedback systems by studying the effects of offering junior auditors an opportunity to provide upward feedback and acknowledging their voice has been heard and will be considered for evaluation purposes.

This study uses a 2 × 1 + 1 (voice confirmation × opportunity + no opportunity) between-subjects experimental design that manipulated upward feedback opportunity (i.e., opportunity or no opportunity) and voice confirmation for those that do receive upward feedback opportunity (i.e., receive indication upward feedback was heard and will be considered or receive no indication upward feedback was heard). Within the no upward feedback opportunity condition participants did not have a chance to receive voice confirmation.

Through analysis of 117 upper-division undergraduate accounting students, the authors find the receipt of upward feedback opportunity and voice confirmation positively influence justice perceptions. Furthermore, the authors find interactional justice is positively associated with organizational citizenship behaviors (OCB), negatively associated with counterproductive work behaviors (CWB) and mediates the association between upward feedback voice confirmation and both OCB and CWB through indirect-only mediation. The authors also find distributive justice facilitates competitive and indirect-only mediation between upward feedback opportunity and OCB and CWB.

This is the first study to examine the influence of giving staff auditors the opportunity to provide upward feedback and informing upward feedback providers (e.g., staff) their voice has been heard and will be considered for evaluation purposes.

Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness.

Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia.

The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance.

As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP.

This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

This study aims to explore the role of digital technologies in tourism entrepreneurship. In particular, the main objective of this research is to examine the relationships among proactiveness, innovativeness, digitalization, and firm performance and growth in the hotel industry.

The data for this investigation were collected from 110 one- or two-star hotels that were operating in Poland during the time of this research. This study employs PLS-SEM to analyze the relationships among the examined variables.

The results show that digitalization has a significantly positive impact on a hotel’s performance. Moreover, digitalization mediates the impact of entrepreneurial behaviors on performance. In particular, digitization is a full mediator for the impact of proactiveness on firm growth and innovation on market performance. Additionally, there is a partial complementary mediation effect of digitalization in the case of impact of innovativeness on firm growth; digitization is not a mediator for the impact of proactiveness on firm growth.

Previous studies have not captured the relationships among entrepreneurship, digitalization, and performance; this study helps to fill the gap and examine these associations in the hospitality industry. The outcome of this study provides valuable insights for hoteliers for understanding the role (and importance) of digitalization in the context of proactiveness and innovativeness.

The purpose of this paper is to explore human capital and corporate financial performance link from the perspective of human capital theory, resources-based view and balanced score card approach, and the mediating role of structural capital in this relationship.

Overall, a data set was drawn from five-year annual reports of deposit money banks (DMBs) in Nigeria. Additionally, the bootstrap procedure was performed to test the mediating role of structural capital.

Specifically, the paper results indicate that whereas human capital has significant positive effect on corporate financial performance and structural capital, structural capital has significant positive effect on corporate financial performance. Additionally, the study finds structural capital to mediate the effect of human capital on organizational financial performance.

This paper focused on 12 DMBs in Nigeria and their five year annual reports. Accordingly, future studies in this area should increase the number of banks and years, and include firms operating in insurance, manufacturing, telecommunication and oil and gas industries to permit comparability of results and broader basis for generalizability. Moreover, the study results provide insights that would serve as robust empirical basis for policy makers to insist on enhancement of the value of human and structural capital variables.

The managers of DMBs should commit to development of their employees through improvement in their training and health programs, among others. Also, they should ensure continuous improvement of their structural capital to enable the investments in their employee to translate to enhanced corporate financial performance.

To the best of the author’s knowledge, this is the first study to explore the mediation effect of structural capital on the human capital-corporate financial performance link using evidence from DMBs in Nigeria and, thus, extends and deepens extant literature on human capital-organizational performance nexus.

In the past, a plethora of studies has investigated the organizational and individual outcomes of high-performance work systems (HPWS). However, less is known about the mechanism through which HPWS impacts employees’ behavior, particularly intrapreneurial behavior (IB). Drawing on the social exchange theory, this study aims to fill this gap by investigating the mediation effect of perceived organizational support (POS) on HPWS-IB linkages.

Data were collected with the help of structured questionnaires from employees working in service industries such as banking and insurance.

HPWS was conceptualized as a higher-order measurement model that includes four lower-order dimensions, namely, information sharing, decision-making participation, job security, training and development. Partial least squares structural equation modeling technique was used to test the hypothesized relationships. Results showed a positive and significant effect of HPWS on IB. Moreover, POS significantly mediated the HPWS-IB link.

Despite an increasing number of studies on the role of human resource management (HRM) practices in enhancing innovation and creativity, there has not been enough research on how HPWS affects IB at the individual level in the presence of POS. Thus, this research is the first of its kind to investigate the mediating role of POS in HPWS-IB linkages in the Malaysian context.