Search results

The global COVID-19 crisis posed many managerial and leadership challenges for principals. More specifically, after the crisis passed noticeable changes in school climate manifested and affected principal management style. The present study examined perceptions of principals regarding school climate and its impact on management style. The research literature clearly affirms the profound impact of school climate in terms of the relationship between students and school leaders. The study focused solely on religious high schools because, in Israel, the negative impact of the pandemic was most marked there.

The study was qualitative in nature, and included semi-structured interviews with 10 religious school principals in Israel. Study participants were asked about the existing school climate and their management style in light of the COVID-19 period.

This study indicated that positive school climate and interpersonal relationships between principals and students were affected by the COVID-19 crisis. Study participants reported that principals had to work arduously in the post-COVID-19 period to restore and improve positive school climate and consequently their management style also needed altering. Specifically, restoring open lines of communication and a sense of belonging as the main components of the school climate were the main foci of principal work. The principals' management style had to be more open and inclusive to restore a sense of belonging and security among students.

The study highlights the importance of an open and inclusive management style to restore positive school climate after crises.

There have been various concerns about the petroleum industry regulation in Nigeria, including issues regarding the protection of host communities. The host communities have hardly derived sustainable developmental value from petroleum resource exploration from their community. Instead, the exploration of petroleum and other mineral resources has caused some environmental, social and economic setback for these host communities. On 17 August 2021, the Petroleum Industry Act (PIA) 2021 was signed into law after over two decades of legislative stalemate. The PIA proposes a series of reforms purported to revolutionalise the petroleum industry. According to President Buhari, the Act will create a regulatory sphere that will ensure transparency and accountability across the oil and gas value chain (Ailemen, 2021). Chapter 3 of the Act deals with host communities' concerns. Its overall aim is to ensure host communities have access to sustainable prosperity. The notion of sustainable prosperity implies that the Act seeks to elevate host communities from the poverty baseline to a level of prosperity that satisfies the social, economic, environmental and intergenerational features. Therefore, this chapter examines the provisions of the Act, particularly Chapter 3, to determine its potential to achieve sustainable prosperity for host communities. The chapter shall also identify the weaknesses in the Act, which would otherwise limit its sustainable prosperity goal and how these challenges can be addressed.

The goal of this study is to examine the moderating effect of two group characteristics, group size and group cohesiveness, on the relationship between organizational commitment and transformational leadership, on the one hand, and in‐role and extra role behaviors, on the other. Based on social exchange theory, the main expectation was that the two group characteristics would create different conditions for exchange, influencing the relationship between determinants and outcomes.

The sample was 223 Israeli employees from a variety of occupations (nurses, social workers, physiotherapists, laboratory employees, administrative staff, etc.) working in 31 medical units in two health care organizations (a response rate of 59 percent).

HLM analyses showed strong moderating effects of both group cohesiveness and group size. The findings show that group characteristics strongly affect the nature and direction of the relationship between the examined determinants and the behavioral outcomes. The findings also revealed a significant three‐way interaction, demonstrating that group size and cohesiveness have an important joint effect. Cohesiveness differed in its effects on how commitment and transformational leadership are related to organizational citizenship behavior (OCB) and in‐role performance depending on whether the groups were large or small.

This study examines group size as a possible moderator, a construct only rarely considered in studies that attempt to predict OCB. The inclusion of leadership style is an important addition, considering that a good part of the exchange processes that take place in this context are between the employee and his/her supervisor.

This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.

This study uses corporate water information disclosure data from Chinese listed firms between 2010 and 2018 to conduct regression analyses to examine the association between female directors and water information disclosure.

Empirical results show that female directors have a significantly positive association with corporate water information disclosure. Additionally, internal industry water sensitivity of firms moderates this significant relationship.

This study determined that female directors can promote not only water disclosure but also positive corporate water performance, reflecting the consistency of words and deeds of female directors in voluntary nonfinancial disclosures.

This article notes the growing attractiveness of concepts “borrowed” from chaos theory in organizational studies. Many of these interpretations display sentiments broadly congruent with a “postmodern” approach to organization. Indeed chaos theory itself is presented as part of a similar postmodern shift within natural science. However, these sentiments have been subject to stinging criticism by scientists. Here, the deterministic underpinning of chaos theory is used to show that chaos theory is an entirely modernist enterprise. In this case the indeterministic messages taken by organizational theorists are something of a misunderstanding. Consequently, I discuss whether this is enough to threaten the interdisciplinary status of chaos theory, particularly when it is used in a self-consciously ‘metaphorical’ fashion.

Information Management (IM) can be defined as: ‘The economic, efficient and effective coordination of the production, control, storage, retrieval and dissemination of information from external and internal sources, in order to improve the performance of the organisation’ (modified after White, 1985).

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

With growing interest in the penalties associated with straddling market categories, it is important to develop a stock of evidence about the relative importance of consideration and valuation penalties in different empirical settings. In this chapter, we isolate the possible adverse implications for currently kosher Israeli wine producers that were established as non-kosher producers. Our analysis suggests that crossing the kosher categorical boundary exposes these producers to experience-based penalties that are reflected in lower product quality ratings. However, we find no evidence of additional penalties associated either with consideration (i.e., market access) or with the possession of a convoluted organizational identity.