Search results

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

The aim of this study is to examine the relationships among hotel employees’ creative self-efficacy, co-creation and new service development moderated by collective efficacy in the context of social exchange theory (SET).

Data were collected by using questionnaire from the frontline employees working in hotels in Pakistan. A total of 220 employees participated in the survey. Structural equation modeling has been used.

Results show that employees’ creative self-efficacy enhances co-creation and helps in new services development. Moreover, collective efficacy moderates the relationship between individual employees’ creative self-efficacy and co-creation.

Hotel managers should focus on building employees' self-efficacy beliefs to enhance their motivation and performance in new service development. Moreover, they should establish platforms for co-creation with customers, involving them in idea generation, feedback and testing, to ensure new services meet customer needs and increase their adoption.

Earlier literature has examined the co-creation and new service development from various perspectives, largely ignoring the social exchange theory. This is the pioneering study that examines these relationships through the lens of social exchange theory. Moreover, most of the literature has analyzed the co-creation separately, i.e. either employees’ co-creation or customers’ co-creation. To understand the phenomenon of co-creation in depth it is believed that co-creation should be analyzed from both these aspects. Therefore, this study examined this phenomenon by including employees’ as well as customers’ co-creation for better understanding. Moreover, the group influence is examined in explaining the new service development through collective efficacy. Therefore, this study is unique in explaining the co-creation and new service development from various angles.

This paper aims to further our understanding of policy–practice gaps in organizations from an organizational learning perspective. The authors conceptualize and analyze policy–practice gaps in terms of what they label the dual challenge of organizational learning, i.e. the organizational tasks of both adapting ongoing practices to prescribed policy demands and adapting the policy itself to the needs of practice. Specifically, the authors address how this dual challenge can be understood in terms of organizational learning and how an organization can be managed to successfully resolve the dual learning challenge and, thereby, bridge policy–practice gaps in organizations.

This paper draws on existing literature to explore the gap between policy and practice. Through a synthesis of theories and an illustrative practical example, this paper highlights key conceptual underpinnings.

In the analysis of the dual challenge of organizational learning, this study provides a conceptual framework that emphasizes the important role of tensions and contradictions between policy and practice and their role as drivers of organizational learning. To bridge policy–practice gaps in organizations, this paper proposes five key principles that aim to resolve the dual challenge and accommodate both deployment and discovery in organizations.

Because this is a conceptual study, empirical research is called for to explore further and test the findings and conclusions of the study. Several avenues of possible future research are proposed.

This paper primarily contributes by introducing and elaborating on a conceptual framework that offers novel perspectives on the dual challenges of facilitating both discovery and deployment processes within organizations.

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

The process of talent development (TD) is one of the current trends in HRM and human resource development (HRD). Although scientific literature addressing the topic emphasizes that through development of talents, organizations can increase their productivity, performance and competitiveness, little is known so far concerning the development of this research field as a whole and particularly concerning theories prevailing in the area. While research into the field has been ongoing for two decades, the area has not yet been systematized based on key theories used as starting points for the research. The purpose of this paper is to focus on which theories in HRD are used in TD.

Concerning the topicality of TD, the present article provides a systematic review of literature summarizing current theories in TD based on the currently used typology of theories in HRD, adding the fourth pillar to the existing three, i.e. theories concerning adult learning and education, to increase the stability of the typology.

The paper argues that the area of TD prevalently uses sociological, psychological and ethical theories, which may be attributed to trends in HRD. The insufficient representation of theories of learning in TD, particularly in view of the fact that adult learning and development is the essence of TD, is an important finding. This finding is particularly important for science concerning adult learning and education.

The benefit of the presented analysis lies in a systematization of the individual theories and a comprehensive overview of the current theoretical framework of TD, as well as suggestions for future research making use of adult learning and education theories.

Based on the componential theory of organizational creativity and innovation, this study examined the relationship between managerial coaching (MC) and innovative work behavior (IWB). It focused on the mediating role of psychological empowerment and the moderating role of task interdependence.

The self-administered questionnaires were used to collect data from 420 employees of the United Arab Emirates’s public sector organizations. A hierarchical linear model (HLM) with different regression techniques was used.

The results showed that MC directly influences IWB. The path analysis also revealed that MC has an indirect effect on IWB via psychological empowerment. The moderating role of task independence in MC and IWB was also revealed.

The findings shall provide insights that will help practitioners and academics understand frontline employees' innovative behavior in public sector settings and formulate strategies that will increase the involvement of employees in displaying innovation-based activities at the workplace.

This study adds value to the literature by integrating the componential theory of organizational creativity and innovation in public sector settings.

Understanding linguistic profiling and its substantial consequences on employee career development is essential in diverse workplaces. This study utilizes Levinson’s eras and career development theories to analyze the complicated relationship between linguistic profiling and biases, which hamper employee career development.

This study used an interpretive methodology and conducted thematic data analysis. It documented lessons learned from diverse viewpoints through semi-structured interviews with 19 participants conducted in November and December 2022.

The study demonstrates that linguistic discrimination occurs in diverse workplaces. After data exploration, four intriguing themes appeared. The first theme was related to employees who were discriminated against because of various languages. This shows how often language choice affects employees. The second theme examined how linguistic profiling intersected with marginalized groups, increasing discrimination. The third theme, linguistic profiling and career development showed that bias had a huge influence on career progression. The fourth theme emphasizes organizational policies for preventing language discrimination, promoting career growth and inclusive organizations.

This study advances the understanding of linguistic profiling and career development in a multilingual society. In addition, it furthers discourse and provides ways to minimize biases, creating a more inclusive workplace environment.

Playful work design (PWD) is a set of proactive strategies implementing fun and self-challenge at work to actively create better work conditions. Following the job demands-resources theory, this study aims to investigate the effects of PWD’s dimensions – i.e. “designing fun” and “designing competition” – on task and contextual performance (Study 1) and on the dimensions of organizational citizenship behaviors (OCBs) – i.e. altruism, conscientiousness and civic virtue (Study 2). Furthermore, the present research investigates the mediating role of work engagement (WE) for both studies.

Two samples of 339 and 141 Italian workers participated by filling in a self-report questionnaire. Measuring models and hypotheses have been tested by structural equation models.

Results suggest that WE partially mediates the relationship of the “designing competition” subdimension of PWD with task and contextual performance (Study 1) and with conscientiousness and civic virtue of OCBs, while “designing fun” shows a positive direct relationship only with altruism (Study 2).

This paper contributes to expanding knowledge about PWD’s effectiveness in facilitating performance and positive behaviors. Furthermore, it disentangles the different effects of PWD’s dimensions on performance. In light of the results, both employees and managers should be aware of the beneficial consequences of introducing fun and self-competitiveness when completing their own work activities.

The aging population, a higher proportion of older adults (aged 65+), is considered a global and severe problem, while the information systems (IS) literature on detecting the relationship between the aging population and the development of electronic commerce (e-commerce) is limited and insufficient. Hence, the main objective of this paper is to examine whether an aging population can moderate the effect of infrastructure constructions on e-commerce sales and whether an aging population can affect e-commerce sales.

To investigate the relationship between the aging population and e-commerce sales, this study proposes two potential influential mechanisms: moderating the effects of infrastructure development on e-commerce sales and direct influence. Subsequently, a sample of 31 Chinese provinces from 2013 to 2019 is utilized to conduct regression analyses in order to examine these hypotheses.

The findings suggest that the development of urban transportation infrastructure and network constructions can significantly contribute to the enhancement of e-commerce sales, and the influence cannot be affected by aging population. Furthermore, it is noteworthy that an aging population can have a positive effect on e-commerce sales.

The findings can inform future infrastructure constructions by assessing the potential of infrastructure projects to boost e-commerce sales and examining whether this effect varies in an aging population context.

The findings substantiate the pivotal role of older adults in the e-commerce industry. Moreover, the obtained results establish a positive relationship between an aging population and e-commerce sales, thereby offering diverse perspectives on existing theories.

This study examines the effect of the spiritual leadership of the leaders in a consulting team on psychological safety climate and team innovation. Moreover, our research adopts the contingency theory of leadership to investigate whether the effect of spiritual leadership on psychological safety climate and team innovation could be moderated by personal characteristics of team members in terms of occupational self-efficacy.

Survey data were obtained from 229 team members across 24 consulting firms in Bangkok. To minimize common method bias, team innovation was assessed by team leaders while other variables were assessed by team members. We used Partial Least Squares Structural Equation Modeling to analyze the data.

The analysis supports the positive effect of spiritual leadership on psychological safety climate and team innovation. Psychological safety climate also mediates the effect of spiritual leadership on team innovation. Lastly, the moderating effect analysis shows that the spiritual leadership of the team leaders exerts a weaker influence on the psychological safety climate and team innovation when team members exhibit high levels of occupational self-efficacy.

Because spiritual leadership plays a significant role in boosting team innovation through the creation of a psychologically safe climate, the consulting firms can provide a leadership development program to help their team leaders to gain insight into the nature of spiritual leadership and learn how to demonstrate appropriate behaviors when they supervise a team. In particular, this policy recommendation is highly relevant when team leaders supervise members who exhibit low occupational self-efficacy.

Our findings not only illustrate that spiritual leadership could enhance team innovation through the mediating role of psychological safety climate, but the level of occupational self-efficacy of the team members could significantly reduce the effects of spiritual leadership on psychological safety climate and team innovation.