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This article aims to propose a both theoretical and operational definition of the notion of propensity to discriminate (PTD), as a diagnostic indicator for diversity management.

This model is tested using a few criteria, including origin, race and religion with employees of French organisations which promote professional integration (n=103).

The results show the general nature of the process and lead to prospects for the use of PTD for diversity management.

This indicator is concerned with the “dark side” of diversity, as it focuses on the triggering factors of discriminating (vs non‐discriminating) behaviours in work situations where the risk of discriminating against others is high.

The purpose of this paper is to study current problems of implementing Diversity Management (DM) in businesses and presents a concept for measuring and estimating a value for diversity interventions.

An intellectual capital approach is used to identify a matrix of problems while implementing DM. To address the accounting problem for DM, advantages and disadvantages of the Diversity Scorecard are discussed and issues that require further conceptual development are identified.

Understanding DM as a part of intellectual capital helps solve accounting problems. The tests of the concept of Diversity Impact Navigator show that measuring DM at this stage requires a simple design, that using key indicators forces diversity interventions and that the process of valuation increases the understanding of DM by all stakeholders and thus its economic legitimation.

A newly developed concept helps solve the problem of measurement and valuation of DM. The paper presents the first test results.

Purpose – To show the properties of performance measurement and management systems (PMMS) used dialogically and the association between the dialogic use of PMMS and the characteristics of the organizational relationships between parent companies and foreign subsidiaries.

Design/Methodology/Approach – Data were collected through a questionnaire e-mailed to large foreign subsidiaries of multinational firms operating in various industries. Hypotheses regarding factors associated with the extent to which PMMS are used dialogically between parent companies and foreign subsidiaries were tested based on responses to 136 usable questionnaires (45% response rate).

Findings – PMMS are used more dialogically within relationships between parent companies and subsidiaries characterized by subsidiary strategic role and organizational interdependence. Measurement diversity and perceived comprehensiveness of PMMS are higher if PMMS are used more dialogically. Finally, the dialogic use of PMMS is positively associated with subsidiary size and the emphasis on collaboration in the parent company’s national culture.

Originality/Value – In contrast to prior management accounting research that is focused on the outcomes of different styles of use of PMMS, this study shows organizational characteristics and PMMS properties associated with the dialogic use of PMMS. Moreover, this study advances the traditional view of the international business literature that conceives PMMS as bureaucratic systems employed by parent companies to coercively control foreign subsidiaries.

The importance of board composition, especially female directors’ presence on boards, is thought to influence corporate responsibility performance, has attracted significant scholarly interest. This study aims to examine how board gender diversity (BGD) affects corporate social responsibility (CSR) performance and the moderating factors that influence the relationship. There is a lack of research on the moderating indicators (variable measurement, geographic location, data sets and gender parity score) that impact the BGD and CSR relationship.

This study uses content analysis and meta-analysis to combine the findings of 44 selected papers published from 2010 to 2019, comprehensively reviewing the academic literature on gender diversity in the board composition. Independent and dependent variables are classified based on the variable measurement; this study examines the moderator indicators, such as geographical location, research data sets and gender parity score to investigate the BGD and CSR relationship.

The findings indicated a significant positive relationship between BGD and CSR performance. The meta-method results showed that the measurements of BGD and CSR limited to impact on the relationship. But a significant moderating effect of the geographical location on the BGD-CSR relationship, the BGD-CSR relationship would be stronger in the firms located in North America than firms located in Asia and other areas. Empirical results also showed a significant moderating effect of gender parity score. There would be stronger BGD-CSR relations in the firms located in the countries with higher gender parity score than the firms located in the countries with low gender parity score. This means the female status is an essential indicator of moderating the BGD-CSR relationship.

The main shortcoming is a lack of sufficient articles on the BGD-CSR relationship. In a future study, researchers may use other databases, such as Google scholar or Ebscohost, to increase the number of relevant articles. These studies would offer new insight into the meta-analysis of the relationship between the BGD and CSR. Finally, the authors identify the potential trend in future research, future research on BGD will need for standardized metrics. The Geographic location is an important indicator that will influence the female director role in CSR. A systematic measure and data of gender research are more important for study in this field.

Meta-analysis is conducted on the independent and dependent variables to examine the causality between BGD and CSR performance, which could better explore diversity among different countries’ boards and, more generally, to investigate the degree to which diversity may influence CSR. Firms may try to balance the BGD to improve future development prospects. Specifically, the results of this study have important implications for corporate governance and policymakers.

First, this systematic study uses meta-analysis to combine the findings of previous research on the BGD-CSR. The current research attempts to incorporate mixed empirical results based on the different variable measurements. Second, this study develop and test a contingency model of female on boards and CSR that considers uses the geographic location factors that may enhance or diminish the influence of female on boards on CSR. Specifically, the authors examine whether and under what conditions, boards with more female directors differ for inter-country heterogeneity to which they engage in monitoring roles and are involved with strategy management.

First, this study could be the first systematic study that uses the meta-analysis to combine previous research findings on the BGD-CSR. Second, the current research attempts to incorporate mixed empirical results based on the different variable measurements. Third, this study uses the “gender parity score” to account for inter-country heterogeneity in the BGD-CSR relationship. This study also identifies the potential trend in future research.

This paper aims to tie together insights from the body of research on knowledge management (KM) and management accounting control systems to propose a conceptual model in which performance measurement systems (PMS) can play a role in translating knowledge resources into enhanced performance.

The underlying assumption of the “fit-as-mediation” approach signifies that knowledge features can play a role in the determination of the structure and implementation of particular managerial processes and this, in turn, may support information processing and lead to desirable results within organizations.

Synthesizing theory from performance measurement and the knowledge-based view of the firm, the paper’s analysis and discussions elucidate how the implementation of an overarching PMS, i.e. diversity of measurement, could translate the knowledge-related factors, i.e. knowledge resources and knowledge process capabilities, into enhanced performance. In particular, the proposed model shows that a comprehensive PMS plays an intervening role between KM and organizational performance.

The proposed model may inspire a new research agenda to show how knowledge initiatives are managed and measured in organizations and how they are properly aligned with specific managerial processes to deliver real value.

Drawing upon the conceptualized associations among KM, PMS and organizational performance, this paper recommends some practical guidelines by highlighting the importance of PMS whereby organizations may reap maximum benefit from their KM initiatives.

This paper sheds new light on the links between KM and organizational performance, and it appears to be the first study to propose an intervening effect of PMS between KM and organizational performance.

Strategic uncertainty from emerging threats and opportunities in the business environment can significantly impact managers’ abilities to successfully implement their business strategy. A key strategic control and governance mechanism designed to enable managers to respond to strategic uncertainty is a strategic performance measurement system, such as the balanced scorecard (BSC). This study aims to investigate whether strategic uncertainty is associated with the diversity and types of performance measures in a BSC, which are used by managers for various strategic control and governance purposes.

A survey of senior-level managers within strategic business units of Australian Stock Exchange listed organizations was conducted.

This study finds that the extent to which managers face strategic uncertainty is positively associated with performance measurement diversity. Further, managers faced with greater strategic uncertainty use performance measures relatively more to evaluate subordinates’ performance, communicate business strategy, track performance against targets, identify problem areas and guide future directions. Outcome measures are used to a greater extent for all five purposes, whereas leading measures are used more only for future-oriented purposes.

Strategic performance measurement systems, such as the BSC, can and are being used to provide managers with the information and control mechanisms necessary to meet the challenges associated with strategic uncertainty.

This study provides the first evidence on the relations between strategic uncertainty, performance measurement diversity and managers’ use of performance measures for five key purposes. Understanding these relations is important, as managers need to formulate appropriate responses to strategic uncertainty, to protect and create value by exploiting emerging opportunities and managing associated threats.

This purpose of this paper is to examine whether and how different diversity approaches of public, semi-public and private sector organizations affect negative treatment experienced in the workplace. Broadly speaking, organizations might either approach diversity as a problem of inequality or as a resource and an added value for the organization. As such, a pro-equality and a pro-diversity approach can be distinguished which are both examined in this paper.

In a quantitative study, structural equation modeling was used on survey data of a representative sample of Dutch employees.

Results show that while both approaches are negatively associated with negative treatment, the pro-diversity is most strongly so. Sector differences were less pronounced than expected, although employees across different sectors of employment benefit from both the approaches to a different extent.

Further research examining the effect of diversity approaches to negative treatment across sectors is required. Suggestions for further research are discussed.

Looking at sector differences, the findings showed that employees across public, semi-public and private sector organizations benefitted from the diversity approaches to a different extent. Organizations across different sectors are therefore suggested to adopt different diversity approaches to combat negative treatment in the workplace.

Most studies either focus on a pro-equality or pro-diversity approach. The present study combines both and, moreover, pays attention to the way both approaches affect negative treatment experienced in the semi-public sector. Examining variation within the public sector is unique in the context of diversity research.

The purpose of this paper is to examine if and how diversity management outcomes differ across non-native and native Dutch groups within public sector organizations. The effects of diversity management on the extent employees feel their organizational environment is inclusive and on their attitudes and behaviour, are expected to be dependent on how diversity management is perceived by non-native and native Dutch employees in the organization. Drawing on social exchange theory, the authors expect that employees who positively value diversity management practices will reciprocate through showing attitudes and behaviours that are valued by the organization. Since social exchange refers to a social relationship between the employee and the organization that goes beyond the formal contract alone, the authors analyse affective commitment and organizational citizenship behaviour (OCB) as employee outcomes.

The authors analyse data from a quantitative survey of a sample of Dutch central government employees and use structural equation modelling (SEM) to analyse the consequences of diversity management across non-native and native Dutch employee groups.

Results show that diversity management is associated with higher levels of inclusion which in turn boosts affective commitment and OCB of both non-native and native Dutch employees.

The findings show that higher levels of diversity management is associated with an increased inclusive environment, which in turn boosts employees’ affective commitment and OCB. This effect is equal for social-demographic diverse groups. Public managers should therefore implement diversity management that focus on creating an environment that is inclusive for all employees. The positive employee attitudes and behaviour resulting from this can contribute to achieving organizational goals.

This paper combines theory on diversity management outcomes and social exchange to empirically explore and explain group differences by testing these linkages using SEM.

The purpose of this paper is to synthesize the diverse literature on board demographic diversity and to provide avenues for future research.

The study provides a comprehensive literature review of theoretical and empirical studies published in leading management journals from 1989 to 2015.

The literature review revealed several aspects that are related to board demographic diversity. These aspects have been classified into: definitions and types of board diversity, dimensions of board demographic diversity, measurement and outcomes of board diversity, reasons for existing conflicting empirical findings about the relationship between board diversity and firm dynamics, and research on mediators and moderators.

Issues pertaining to board demographic diversity identified in this paper have theoretical and practical implications, and include avenues for future research.

This study aims to examine the relationship between board diversity and quality of corporate social responsibility (QCSR) disclosure.

The study estimates seven dimensions of board diversity including age, gender, nation, ethnicity, educational level, educational background and tenure by applying Blau’s index. The relationship between board diversity and QCSR disclosure from the perspective of the resource-based view theory is estimated by using panel random effects regression across 57 firms producing exclusive sustainability reports listed in the Pakistan Stock Exchange from 2010 to 2017. The robustness of the results has also been checked through alternative measurements of the variables under study.

The regression results reveal that gender and national diversities are the firms’ valuable resources, having the potential to promote QCSR disclosure. However, age diversity was found to be negatively associated to QCSR disclosure. Furthermore, educational level, educational background, ethnicity and tenure were insignificant on QCSR disclosure. The sensitivity analysis supports the findings of the baseline model.

Pakistani firms need to improve the level of board diversity through encouragement of the inclusion of diverse forces of gender and nationality to enhance disclosure on CSR practices.

This is the first study on board diversity and QCSR in the case of Pakistan.