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This paper points to five features that CEO language should have to help enable a robust safety culture.

The paper draws empirical support mainly from the CEO-speak of the CEO of Norfolk Southern Railway in the year prior to the major derailment of a company train and subsequent toxic chemical spill in East Palestine Ohio in February 2023.

CEOs should incorporate the following five features into their CEO-speak. They should actually use the word safety but “in doing so” avoid platitudes about safety. They should exude genuine commitment to safety “cite meaningful safety performance measures” and not ignore operating risks.

Safety is a critically important aspect of corporate endeavor. Yet discussion of it is grossly under-represented in the professional and academic literature. This paper offers sound suggestions that reinforce the need for CEOs to write and speak in a way that ensures their company’s commitments to a strong safety culture are not merely platitudinous buzzwords but are genuinely key strategic elements of their company’s business model.

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 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.

Understanding electricity use behaviour is considered one of the strategies to achieve sustained electricity management in buildings. The lack of understanding of occupants’ electricity use behaviour has been found to cause various environmental and ecological issues. This paper aims to investigate the factors influencing occupants’ inefficient use of electricity in buildings becomes a vital area of study to achieve maximum benefit in the area of electricity management.

The study adopted a quantitative survey and questionnaire as instruments for gathering relevant information from end-users in the study area, and the data collected were analysed using descriptive and inferential statistics.

The major factors influencing the electricity use behaviour of students in the study area were attributed to their level of awareness, personal beliefs and attitude towards electricity, managerial influences and economic factors.

The threats to the environment and ecology necessitate immediate attention to the elements that impact students’ electricity use habits. This research explains the key elements that might impact students’ electricity consumption habits in buildings. Understanding these key characteristics will provide policymakers with vital knowledge of its prevalence.

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 provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

This paper aims to explore how leader career calling stimulates employee career growth, with the supervisor–subordinate guanxi serving as a moderating factor.

Study 1 demonstrated that high leader career calling served as a catalyst for employee career crafting. The experiment provided causal evidence for the relationship between these two constructs, exhibiting strong internal validity. However, due to the challenges in measuring supervisor–subordinate guanxi and career growth within the context of a scenario experiment, Study 2 was designed to test the entire model and enhance the external validity of the findings.

Leader career calling significantly predicts employee career growth, while employee career crafting serves as a mediating mechanism in the relationship between leader career calling and employee career growth. Moreover, supervisor–subordinate guanxi positively moderates the relationship between leader career calling and employee career crafting. Furthermore, the mediating effect of employee career crafting in the relationship between leader career calling and employee career growth is contingent upon the quality of supervisor–subordinate guanxi. This study sheds light on the role of leader career calling in employee career growth and provides insights into the mechanisms facilitating employee career growth.

Firstly, it explores leader-to-employee career calling transmission, extending the career calling study beyond individual impacts. It emphasizes how leaders' work attitudes shape employee career growth. Secondly, it reveals career crafting as a mediator between leader career calling and employee career growth, identifying a new influence mechanism and expanding upon the primarily job crafting-focused existing literature. Lastly, it identifies supervisor–subordinate guanxi quality as a moderator in the leader career calling-employee career crafting relationship. This perspective enriches career calling research, illustrating how specific conditions stimulate career crafting.

In this study, visitors' attitudes and behavioural intentions towards camping/glamping tourism in Turkey during the pandemic were investigated using the extended theory of planned behaviour (TPB). The model has been extended to include constructs such as risk perception and risk aversion attitudes that stem from COVID-19 to predict visitors' attitudes and behavioural intentions.

The data were collected through an online questionnaire from 432 participants who have experience and interest in camping/glamping tourism in Turkey. The responses were analysed using the structural equation modelling (SEM).

The findings show that besides the basic TPB structures, other added variables also significantly affect visitors' attitudes and intentions. Moreover, it has been observed that the risk perception and risk aversion attitude derived from COVID-19 increase negative emotions in visitors and decreased behavioural intentions.

The results of the study are discussed for future research as well as its academic and practical implications.

This theoretical expansion is thought to increase the theory's predictive power in predicting visitors' behaviour during the pandemic.

This study aims to conduct a comprehensive bibliometric analysis to determine the intellectual structure of cross-listing studies and suggests a road map for future research in this field.

A step-by-step procedure was carried out. With the help of a defined search string, 580 articles from reputed journals have been retrieved from the Scopus database. Bibliographic coupling and keyword analysis were executed to understand the current research scenario and future research directions in this research field. In addition, R Studio combined with VOSviewer was employed to analyse and visualise the data.

The results provide a deeper insight into publication trends, most prolific countries, institutions and journals in the area of cross-listing. The highest collaboration was observed between the authors in the USA and Canada. Moreover, the results contradict Bradford's and Lotka's laws. A thorough review of the literature identifies five clusters in this domain. Finally, keyword analysis offers a future road map in cross-listing research.

Researchers have shown greater interest in cross-listing topics over the past decades. Even though the research volume on this subject is increasing, the current retrospective is still insufficient. To the best of the authors' knowledge, this study is the first to provide valuable insights to practitioners, academicians, and prospective researchers about the intellectual structure of cross-listing and also offers future avenues in this research field through bibliometric analysis.

The purpose of this integrative review is to develop a holistic behavioral framework on capital allocation decisions.

The article first structures, maps and synthesizes the prevalent cognitive biases that are present during capital allocation decisions. It then seeks to offer a robust understanding on how firms can mitigate the effects of cognitive biases.

Not only do several cognitive biases interfere with a decision-makers ability to make adequate capital allocation decisions but firms already have a number of tools at their disposal to mitigate them.

Besides identifying cognition- and repair-based implications to extend the literature, this article outlines key methodological challenges for future research conducted along the lines of capital allocation.

Since the paper structures cognitive limitations in one of the most important managerial decision-making processes and discusses what firms can do to counteract them, it is of high relevance for practitioners. Managers need to know what drives successful capital allocation and what not.

The article provides a rare integrative review on the impact of cognitive biases on capital allocation and addresses the need to build linkages to the ongoing conversation on how to design strategic decision processes.