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This study aims to examine the role of intersubjectivity portrayed in employees’ mundane activities in achieving goal congruence between individual and organizational goals within the performance measurement process.

Semi-structured in-depth interviews were conducted with five employees as key informants of each department. Observations were carried out unstructured to collect information about key performance indicator (KPI) and their achievements. Combining the interpretative phenomenological analysis (IPA) and Schutz’s phenomenology, the data analysis stage includes coding (interpretation, condensation and categorization of themes) and thematic analysis.

The findings show employees’ different feelings and actions in achieving their KPIs. Therefore, the anticipations of obstacles in achieving KPI were based on the intersubjective influence of personal goals, company goals, peers, bosses/departments and customers. Thus, in achieving KPI, employees strive to simultaneously achieve personal goals as well as company goals.

Previous literature on management accounting mainly focuses on organizational perspective and less on individual-centred phenomenological perspective. This study tries to fill this gap by exploring how intersubjectivity plays a role in employees’ mundane experiences.

In designing and applying KPI, the company should consider employees’ happiness as it could reflect job satisfaction, leading to high performance.

This study contributes to the literature on goal congruence, performance measurement and management control by extending prior research by Cugueró-Escofet and Rosanas (2013) and Cugueró-Escofet et al. (2019) in empirically portraying how employees perceive goal congruence in the performance measurement process with IPA.

The purpose of this study was to investigate the connection between green human resource management (GHRM) and corporate social responsibility (CSR). In addition, this study also investigates how the impact of GHRM varies depending on the extent of transformational leadership.

Adopting a quantitative approach, the sample consists of 376 employees who hold leadership positions in the academic body and those who work in human resources units at universities who won the Web Metric Award.

Results have shown that all GHRM practices were found to have a significant and positive effect on CSR. In addition, the findings revealed that transformational leadership positively moderates the relationship between GHRM and CSR.

The findings of this study contribute to the existing body of knowledge by providing empirical evidence of the positive relationship between GHRM practices, transformational leadership and CSR performance. In addition, the study highlights the moderating influence of transformational leadership on the relationship between GHRM and CSR, suggesting that transformational leadership can increase the efficacy of GHRM practices in promoting CSR outcomes.

This study aims to investigate the factors that lead to the failure of some rewards to induce knowledge sharing behavior among employees, with much focus on employees’ attitudes and leadership’s knowledge of employees’ preferences, and presents a model that depicts the linkages.

To investigate why the provision of some rewards fails to induce knowledge sharing behavior among employees, this study uses the preferred reporting items for systematic reviews and meta-analyses framework to identify and analyze 56 articles published from 2000 to 2021.

Knowledge sharing is positively linked to organizational performance. Further, employees’ negative attitudes toward a reward system negatively relate to knowledge sharing behavior. Furthermore, management’s lack of knowledge of employees’ preferences regarding rewards leads to the provision of incorrect rewards that do not enhance knowledge sharing behavior. Finally, a conceptual model depicting the linkages among the variables under consideration has been presented.

Through the present study, employees’ attitudes toward rewards and leadership’s knowledge of employees’ preferences have been presented as critical factors that can lead to the failure of some rewards to induce knowledge sharing behavior. Further, the conceptual framework that can guide managers and leaders in strategizing on how best to develop and implement correct reward systems has been presented.

The present study is a significant contribution to the literature by focusing on the negative side of rewards toward knowledge sharing behavior with a focus on employees’ attitudes and leadership’s awareness of employees’ preferences regarding rewards.

The purpose of this study is to examine whether service innovation capability can affect firm performance in the architecture, engineering and construction (AEC) context, and, if so, how.

This study developed a theoretical framework illustrating the performance impacts of service innovation capability through the business model in the AEC sector. An empirical study was conducted to test the hypotheses using 374 valid questionnaires using structure equation model (SEM).

The results verify that service innovation capability positively influences firm performance mediated by the business model. As to the direct effect, service innovation capability is positively associated with firm performance.

This study highlights how service innovation capability affects performance and reveals the underlying mechanism.

This study aims to investigate the relationship between the adoption of human resource (HR) analytics and managerial decision-making (DM), with attitude toward artificial intelligence (AI) as a potential moderator.

This study was conducted in three phases. In Phase I, a comprehensive scale to measure the “Adoption of HR analytics” was conceptualized and developed. In Phase II, the scale was validated and operationalized. Finally, in Phase III, a survey of 377 managers was conducted, and a conceptual model was validated using structural equation modeling.

This study reveals that the adoption of HR analytics (HRA) and a positive attitude toward AI significantly influence DM. The findings suggest that the structural factors play the most important role in the adoption of HRA, followed by individual factors, value and system support.

These findings hold valuable implications for managers seeking integration of HRA and AI within organizational systems and processes. HR practitioners can evaluate their organization’s readiness for HRA, enabling them to build a future-proof workforce with the necessary skills. It can help managers make the adoption of AI-enabled HRA a reality. The study also helps to remove inhibitions and concerns of HR managers and employees related to AI.

This paper addresses the methodological, practical knowledge and evidence gap in the area of adoption of HRA and DM. It sheds light on the “future of work” in HR, highlighting a potential shift toward human-AI collaboration.

This work presents the results of a case study aimed at revitalizing an agricultural equipment manufacturing consortium facing prolonged losses. The purpose of this paper is to enhance productivity and profitability by identifying and eliminating waste within the manufacturing processes. The study uses lean principles and tools to achieve this objective.

The study begins with the creation of a questionnaire, administered to the consortium to gather insights. The questionnaire responses serve as a foundation for pinpointing critical areas in need of immediate attention. To tackle the challenge of demand forecasting without customer data, a demand forecasting model is introduced. Value stream mapping (VSM) is used to identify and highlight process inefficiencies and waste. The findings are further analyzed using a Pareto chart to prioritize waste reduction efforts. Based on these insights, the study proposes alternative manufacturing methods and waste elimination strategies. A multiphase lean framework is developed as a step-by-step roadmap for implementing lean manufacturing.

The study identifies a broken process flow within the consortium’s manufacturing processes and highlights areas of waste through VSM. The Pareto chart analysis reveals the most significant waste areas requiring immediate intervention. Recommendations for process improvements and waste reduction strategies are provided to the consortium.

This study contributes to the field by applying lean principles and tools to address the unique challenges faced by an agricultural equipment manufacturing consortium. The integration of a demand forecasting model and the development of a multiphase lean framework offer innovative approaches to enhancing productivity and profitability in this context.

This study aims to determine whether and how objectives and key results (OKRs) help employees collaborate and innovate.

A total of 295 executives and operational staff from two types of organizations – large corporations and start-ups – that have adopted OKRs were interviewed. Content analysis was performed.

Based on the opinions of executives and operational staff from both large organizations and start-ups, OKRs encouraged employee collaboration and innovation.

This study adopted a qualitative method; thus, the generalizability of the results might be limited. Therefore, more samples are required for statistical testing in future studies.

Managers can adopt OKRs and use them to encourage employee collaboration and innovation. OKRs should not be linked to employee compensation and clear and challenging goals should be set.

This study enhances the existing knowledge boundary, as to the best of the authors’ knowledge, no study has investigated the effect of OKRs on employee collaboration and innovation in two different types of organizations: large organizations and start-ups.

This paper aims to explain and determine the effect of rewards on employees’ autonomy by investigating the mediating effect of enabling controls on their relationship.

A three-wave survey strategy has been used to collect data from the alumni of a French business school. Structural equation modelling has been used for measures validating and hypotheses testing.

The study reveals a positive relationship between rewards and autonomy, mediated by enabling controls.

The study guides the process of administrating rewards to employees in a way that maximizes their autonomy, highlighting the crucial role of supervisors through enabling controls.

The study strives to create consensus regarding the long-existing debate on the effect of rewards on employees’ autonomy with the help of organizational theory literature. By considering the role of enabling controls, it provides a unique, cohesive framework to illustrate the intertwined relationship between the constructs.

This study aims to examine how different uses of performance measurement systems (PMS) enable or hinder organizational ambidexterity (OA), intended as the simultaneous pursuit of exploitation and exploration.

Following a qualitative research design, we gathered data through semi-structured interviews, observations and reviews of documents at four departments of an automotive firm.

We contribute to operations management research and practice by demonstrating how PMS, which are typically associated with exploitation, can also foster exploration and enable organizations to become ambidextrous. Specifically, we show how PMS can be structured and used in more agile ways and, in relation to innovation, we identify which PM practices should be introduced and with what effects and those that should be avoided. We also contribute to organization theory by highlighting how a single management tool can promote the achievement of both exploration and exploitation.

In investigating PMS uses and their effects, we identify several positive practices. For example, we show how managers can use PMS more effectively and how targets could be deployed to stimulate creativity and innovation. We also emphasize the need for managers to opt more often for team incentives rather than individual ones to encourage the collaboration needed for OA.

We provide in-depth insight into how PM tools affect an organization’s ability to pursue exploitation and exploration, thus contributing to research in operations, innovation and organization theory.

Though public sector organisations have continuously borrowed human resource management practices from the private sector, there seems to be sparse evidence on the effectiveness of financial rewards for public sector employees, especially in developing countries where pay remains low. Therefore, the objective of this research is to test the effectiveness of financial rewards on the job performance of those working in the Maldives civil service from the perspective of a developing country where public sector pay, especially civil pay, remains comparatively low. Additionally, this study tested the mediating effect of organisational commitment on the relationship between financial rewards and job performance.

A cross-sectional study was conducted using quantitative design methodology, whereby data were collected from 341 employees working in the Maldives civil service and analysed using structural equation modelling.

The findings indicate that financial rewards negatively affect civil service employees’ job performance. However, financial rewards improve organisational commitment, which reduces the negative effects, although the effect sizes of the mediator are not very significant.

The results of this study present critical theoretical and practical contributions to public administration researchers on using financial incentives as a mechanism to boost job performance, particularly in developing countries, where salaries and other benefits remain low. Furthermore, it presents practical recommendations for managing employees in the Maldives and other countries, where the public sector is less developed and budget constraints remain a challenge.