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We examine experimentally the extent to which three potential tax authority interventions encourage the reporting of tax fraud to tax authorities and how two types of guilt feelings are involved in this decision. Using a sample of 728 adult taxpayers in the United States, we find that a cash award, a prosocial award and a moral suasion message positively influence whistleblowing intentions and that the moral suasion effect is mediated by intrapsychic guilt (when an individual violates their moral values) and interpersonal guilt (when one's actions cause harm to another). The combination of a cash award and moral suasion message results in the greatest likelihood of tax whistleblowing. Our research contributes to the tax whistleblowing literature by providing evidence of the efficacy of potential interventions and also extends literature on the role of moral emotions by showing the relevance of intrapsychic and interpersonal guilt to the tax fraud reporting decision.

This paper seeks to explore the influence of generative artificial intelligence (GenAI) on employee performance in the workplace, viewed from a managerial perspective. It concentrates on key elements such as employee engagement, trust in GenAI and attitudes toward its implementation. This exploration is motivated by the ongoing evolution of GenAI, which presents managers with the crucial task of understanding and integrating this technology into their strategic frameworks.

We collected 251 responses from managers and senior managers representing companies that have embraced GenAI in Spain. A hierarchical regression analysis was employed to examine the hypotheses. Subsequently, mediating effects and moderated mediation effects were scrutinized using the bias-corrected bootstrapping method.

The data analysis suggests a significant enhancement in employee engagement and performance from a managerial perspective, attributed to improved attitudes and trust toward the adoption of GenAI. This conclusion is drawn from our research conducted with samples collected in Spain. Notably, our findings indicate that while positive attitudes toward GenAI correlate with enhanced engagement and performance, there exists a weakening effect on the significant positive impact of GenAI adoption in the workplace. This suggests that GenAI is still in its early stages of adoption within these companies, necessitating additional time for managers to develop greater confidence in its efficacy.

This study represents one of the pioneering investigations centered on the implementation of GenAI within the workplace context. It contributes significantly to the existing body of literature concerning the stimulus-organism-response (S-O-R) model in technology innovation adoption within work environments.

This paper examines the relationship between open innovation (measured by exploratory and exploitative linkages) and firm-level innovative activity in the offshore renewable energy (ORE) sector.

A unique, purpose-built survey that targeted firms operating in the ORE sector and its supply chain was used. The data provides novel insights into the research activities and networking capabilities of an industry in its infant stages of development. Regression models are used to estimate the relationship between firm-level external linkages and innovative activity.

Exploratory linkages are positively related to more innovative activity. This relationship is subject to diminishing returns, distinguishing the ORE sector from other sectors. Collaborating with suppliers and accessing scientific journals are conducive to research and development (R&D) activity and process innovation, whilst collaborating with customers is associated with the decision to introduce new products and processes.

This study provides evidence of a positive, but curvilinear, relationship between external knowledge linkages and innovative activity, adding novel insights into the relationship between open innovation (OI) strategies, research and innovation outcomes for firms predominantly in the introductory stages of the technological life cycle with limited commercialisation experience. The nuanced finding that specific linkages matter for certain research and innovation (R&I) outcomes adds deeper complexity to March’s (1991) framework, where tailoring certain exploratory or exploitative linkages to specific innovation activities is important.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

The paper follows Jason Cope's (2011) vision of a holistic perspective on the failure-based learning process. By analyzing the research since Cope's first attempt, which is often fragmentary in nature, and providing novel empirical insights, the paper aims to draw a new comprehensive picture of all five phases of entrepreneurial learning and their interplay.

The study features an interpretative phenomenological analysis of in-depth interviews with 18 failed entrepreneurs. Findings are presented and discussed in line with experiential learning theory and Cope's conceptual framework of five interrelated learning timeframes spanning from the descent into failure until re-emergence.

The study reveals different patterns of how entrepreneurs experience failure, ranging from abrupt to gradual descent paths, different management and coping behaviors, and varying learning effects depending on the new professional setting (entrepreneurial vs non-entrepreneurial). Analyzing the entrepreneurs' experiences throughout the process shows different paths and connections between individual phases. Findings indicate that the learning timeframes may overlap, appear in different orders, loop, or (partly) stay absent, indicating that the individual learning process is even more dynamic and heterogeneous than hitherto known.

The paper contributes to the field of entrepreneurial learning from failure, advancing Cope's seminal work on the learning process and -contents by providing novel empirical insights and discussing them in the light of recent scientific findings. Since entrepreneurial learning from failure is a complex and dynamic process, using a holistic lens in the analysis contributes to a better understanding of this phenomenon as an integrated whole.

Food security reflects the amount of access and availability of healthy, nutritious, and culturally appropriate food and represents a significant problem both nationally and globally. Individuals and families that are considered food insecure experience disparities and inequities in food access and availability and insufficiency in the amount and kind of food required for a healthy lifestyle. We see high food insecurity as a violation of one's rights to a healthy and secure life and a denial of the opportunity for individuals, families, and communities to realize their full potential in society. Thus, we examine food insecurity from three distinct but related perspectives: social responsibility, social justice, and social sustainability. We then explore the link between food insecurity and the “built environment” as needed to shape research, practice, and sustainable solutions in the future.

This study explores the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms with more cash and creates value. However, conforming tax avoidance has costs, such as lower book income, and these costs potentially lower firm value. As such, it is unclear whether conforming tax avoidance is positively or negatively correlated with firm value. We use a measure of conforming tax avoidance that was recently introduced in the literature, and bifurcate tax avoidance into conforming and nonconforming portions using a large sample. We present evidence that investors place a negative value on conforming tax avoidance for the average firm. We also examine the top quartile based on the measure of conforming tax avoidance and find a positive correlation between firm value and conforming tax avoidance for this subsample.

The cruise sector's workforce is highly diverse in terms of nationalities, age, and gender. However, diversity in the workforce does not guarantee business success.

Decades of research on the effects of diversity indicate that it can negatively or positively affect an organization's performance. A more diverse workforce does not automatically perform better financially, feels more committed to their companies, nor experiences higher levels of satisfaction. Indeed, data suggest diversity may produce more conflict, employee turnover, but if well managed can lead to greater creativity and innovation.

This chapter explores the cruise industry's diversity and inclusion challenges and management practices. To examine what cruise companies are doing in this field, we reviewed the public data of the four largest cruise companies. We analyzed how these companies define diversity, their commitment to inclusion, their practices, their metrics, and their primary objectives.

Firstly, there is no theoretical model that includes all variables that affect the management of diversity in the cruise sector. Secondly, companies communicate a commitment to inclusion in their corporate social responsibility (CSR) reports and refer to similar policies implemented by the hospitality industry. Thirdly, the main challenges are the multicultural environment and the limited female representation.

The major limitation of this study is the data source. We recommend further studies supported by nonpublic company data. We encourage cruise industry leaders to support the research to develop an empirically tested model that captures the specific variables that affect diversity management in the industry.