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Drawing on the elaboration likelihood model (ELM), the authors examine the influence of perceived professor teaching qualities, as central cues, on online professor ratings. Also, our study investigates how the volume and period of reviews, as peripheral cues, affect online professor ratings.

Leveraging stratified random sampling, the authors collect reviews of 892 Information Systems professors from 250 American universities. The authors employ regression models while conducting robustness tests through multi-level logistic regression and causal inference methods.

Our results suggest that the central route from perceived professor qualities to online professor ratings is significant, including most qualitative pedagogical factors except positive assessment. In addition to course difficulty, the effect of the peripheral route is limited due to deficient diagnosticity.

Our primary concern about the data validity is a lack of a competing and complementary dataset. However, an institutional evaluation survey or an experimental study can corroborate our findings in future research.

Online professor review sites can enhance their perceived diagnosticity and credibility by increasing review vividness and promoting site interactivity. In addition to traditional institutional evaluations, professors can obtain insightful feedback from review sites to improve their teaching effectiveness.

To our best knowledge, this study is the first attempt to employ the ELM and accessibility-diagnosticity theory in explicating the information processing of online professor reviews. It also sheds light on various determinants and routes to persuasion, thus providing a novel theoretical perspective on online professor reviews.

Successful knowledge transfer (KT) between younger and older workers (YW and OW, respectively) is critical for organizational success, especially in light of the recent surge in employment volatility among the youngest and oldest segments of the workforce. Yet, practitioners and scholars alike continue to struggle with knowing how best to facilitate these exchanges. The qualitative study offers insight into this phenomenon by exploring how KT unfolds in YW/OW dyads.

The authors performed a reflexive thematic analysis of semistructured interviews with two samples of blue- and white-collar younger/older workers from the USA (N = 40), whereby the authors interpreted the “lived experiences” of these workers when engaged in interdependent tasks.

The analysis, informed by social exchange theory and exchange theories of aging, led to the development of the knowledge transfer process model in younger/older worker dyads (KT-YOD). The model illustrates that, through different combinations of competence and humility, KT success is experienced either directly (by workers weighing the perceived benefits versus costs of KT) and/or indirectly (through different bases of trust/distrust perceived within their dyads). Further, humility in dyads appears to be necessary for KT success, while competence was insufficient for realizing KT success, independently.

In exposing new inner workings of the KT process in YW/OW dyads, the study introduces the importance of humility and brings scholars and organizations a step closer toward realizing the benefits of age diversity in their workplaces.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism.

The authors test the relation between CEO narcissism and accounting conservatism for a sample of 907 US companies and their corresponding CEOs for the period between 2010 and 2018. The authors apply three established models of accounting conservatism and measure executives' narcissism using a non-intrusive approach ubiquitous in the literature.

The authors find that CEO narcissism is associated with speculative accounting practices in the form of timely recognition of positive news and more prudent financial reporting of anticipated negative news. The authors provide the first empirical evidence that, despite its well-known negative effects on corporate financial reporting, executive narcissism can also produce positive outcomes.

While managerial overconfidence has received much attention, the effects of executives' narcissism are still widely unexplored (Chatterjee and Hambrick, 2007). The authors thus contribute to the literature by investigating the relationship between CEOs' narcissism and accounting conservatism. The authors conjecture CEO narcissism should have a twofold effect on prudent financial reporting. On the one hand, CEOs' narcissism should be associated with low levels of unconditional conservatism due to excessively fast good news recognition. On the other hand, narcissistic executives should be associated with early recognition of negative news and hence with higher levels of conditional conservatism.

The emergence of internet-based business models has given rise to online higher education institutions (OHEIs) that offer their undergraduate and graduate degree programs exclusively online with minimal physical presence. Research on OHEIs discusses the need for external legitimacy and resource acquisition, often ignoring the role of quality among these institutions. Hence, this study aims to investigate the role of digital quality of education on OHEIs’ survival.

Guided by four different inter-disciplinary theories, a conceptual framework is offered based on a comprehensive literature review.

The role of digital quality of education in improving the survival and strategic competitiveness of institutions in the US online higher education industry is highlighted.

This conceptual paper highlights how the digital quality of education becomes increasingly important over the life cycle of OHEIs.

The proposed framework suggests that despite the competition provided by traditional and well-entrenched players, OHEIs can improve their survival and competitiveness if they invest strategically in the digital quality of education.

This study offers an overarching conceptual framework developed through an integration of multiple theoretical perspectives and grounded in the US online higher education industry.

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

This study offers insight on the impact of virtual team projects (VTPs) of varying types (global vs domestic teams, technology vs non-tech projects) on competency and anxiety outcomes during the COVID-19 pandemic.

Paired-sample t-tests and ANOVA tests were performed on student survey responses pre- and post-engagement of different VTPs.

The results demonstrated positive effects of VTPs on intercultural sensitivity (ISS), computer self-efficacy, perceived ease of use of online learning and COVID-19 anxiety. ISS (“interaction confidence”) improved more for students in the global vs. domestic teams and technology-related outcomes (CSE, PEU and computer anxiety) and ISS (“respect for cultural differences”) improved more for students that participated in tech projects, whereas COVID-19 anxiety lessened more for those that participated in non-tech projects.

The study expands understanding of the Technology Acceptance Model and provides insight into the ISS literature showing that VTPs could be a worthwhile pedagogical approach for improving student competencies and anxiety during times of academic disruption, but that project type can influence these changes.

This paper aims to tell something of the story of the “Hawkspur Experiment” (1936–1941), a therapeutic camp organised early in the modern history of therapeutic community as an intervention into the lives of young men who were viewed to be at risk of delinquency (Wills, 1967). Although it was to have a remarkable influence on group and therapeutic community practice and theory, the authors argue that its influence is not as well-remembered nor incorporated into contemporary therapeutic understanding and discussion as it should be.

This paper is a historical reflection based on systematic examination of the clinical and administrative records of Hawkspur Camp for men, and supporting documents held in the Planned Environment Therapy Archive. In addition, the authors use published primary and secondary sources.

Hawkspur Camp was a cross-disciplinary enterprise which brought together psychoanalytic thinking, social work, an interest in groups, political activism, a concern with the dynamics and working of democracy and the application of emergent social science methods. It was overtly an intervention into the criminal justice system but was also an intentional exploration of the therapeutic benefits of community living and of a “pioneering” lifestyle; a rigorous experiment in how psychoanalytic ideas might be used in group residential settings; and a politically grounded exploration of participative democracy as a fundamental therapeutic principle.

To the best of the authors’ knowledge, this paper presents the first findings from a systematic study of the records of Hawkspur Camp.

This study aims to develop and validate two scales: quiet quitting (QQ), measuring individual-level work disengagement, low organisational commitment and not going above and beyond in work, and quiet firing (QF), measuring employee perceptions of the degree to which their managers devalue them and when organisations intentionally create a situation to make them quit.

The scale development process involved item generation through literature search, review and interviews with working executives. The scales were then tested online by 264 participants from India.

In the quantitative analysis, the QQ and QF scales have good psychometric properties when tested with factor analysis, reliability analysis and Cronbach’s alpha. Furthermore, the convergent, discriminant and predictive validity of outcome constructs also showed significance.

This study found that the QQ and QF scales are highly reliable and exhibit good psychometric properties. To the best of the authors’ knowledge, this is one of the first studies to empirically develop and test the QQ and QF constructs and offer implications for organisations and managers.