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This paper aims to investigate the law and logic mechanism of management control matching pattern and company strategy aggressiveness under different strategies by textual analysis, based on the empirical data of Chinese A-share listed companies during the period from 2010 to 2018. Additional analyses further investigate the moderating effect of environmental uncertainty and R&D intensity on the relationship between management control matching type and strategy aggressiveness. The conclusion can help relevant departments to develop management control theory and method system with Chinese characteristics and provide theoretical reference for the matching mode of dual control.

This paper uses the text analysis method. The main explanatory variables are analyzed using the computer SQL Server database software through the relevant text of the board of directors report in the company annual report. Other financial data came from the CSMAR database, excluding ST and PT and companies with missing data, and 16,902 samples were finally obtained. This paper conducted statistical analysis through Stata12.

This paper shows that the matching pattern between formal and informal control is divided into three types. They have different impacts on strategy aggressiveness. Specifically, consistent matching type II significantly positively influences the aggressiveness of offensive strategy. Consistent matching type I significantly positively influences the aggressiveness of defensive strategy. Complementary matching type I significantly positively influences the aggressiveness of analytical strategy. Additional analyses find that compared with non-high-tech companies, high-tech companies have more significant influence on the relationship between management control matching pattern and company strategic aggressiveness. And compared with other two “strategy-control” matching patterns, both environmental uncertainty and product innovation have more significant influence on the relationship between consistent matching II and offensive strategy aggressiveness.

To the best of the authors’ knowledge, this paper divides the formal and informal control matching patterns of management control into three categories for the first time. It examines the relationship between the formal and informal control matching of management accounting and the degree of strategy aggressiveness. The conclusion provides new empirical evidence to promote the effective implementation of development strategies for companies. It can help relevant departments to develop management control theory and method systems with Chinese characteristics and provide theoretical references for the matching mode of dual control.

This study investigates the current trends in CEO compensation by applying a bibliometric technique from the Scopus database.

The bibliometric analysis examines CEO compensation trends through the Scopus database. Frequency analysis is conducted using Microsoft Excel, while data visualisation is performed using VOSviewer. Finally, citation metrics are carried out using Harzing's Publish or Perish.

The results reveal that research into CEO compensation has been consistently increasing since 1976. This study identifies the most popular publication trends, the most active institutions, the top funding institutions, annual publication growth, document and source type, publishers, subject area, author co-citations, highly cited articles, top publishing countries, and keyword co-occurrences. Notably, Arizona State University in the United States (US) is the leading institution with the most prominent publications on CEO compensation. The US is the most active country involved in CEO compensation research.

The current research only derived articles from the Scopus database. Nonetheless, the findings provide an in-depth comprehension of the meaning of “CEO compensation” and present the outline of the research trends on the concept, thus significantly facilitating further studies.

The findings can assist researchers in comprehending and classifying the drivers of CEO compensation previously identified and proven in past studies. Additionally, the findings also create opportunities for new researchers to study CEO compensation.

This study is among the pioneering research investigating CEO compensation-related publications and utilising the Scopus database from an international perspective. This study also offers a historical view of CEO remuneration, a summary of the most significant nations, journals, and writers on the topic, and an outline of how CEO remuneration studies have changed over time. These contributions will enable other researchers to focus on this subject.

A chaotic home environment, marked by disorganization, noise and a lack of routine, has negative associations with language development, social competence and executive functioning. This study aims to investigate the mediating effect of chaotic homes on adaptive behaviors, or behaviors that allow independent functioning, in children diagnosed with autism spectrum disorder (ASD) compared to neurotypical (NT) children. Children with ASD have difficulties with adaptive functioning in their environment, and identifying factors in the home that may exacerbate these behaviors will help in understanding the larger family dynamics that may affect behavior.

In total, 251 primary caregivers completed questionnaires about their children’s adaptive behavior and the structure of the home environment.

The results of a mediation analysis found a significant indirect effect of ASD status leading to lower adaptive behaviors through home chaos. This suggests those with ASD experienced more household chaos than NT children, which influenced their lower adaptive behavior scores.

This research provides insights into the complex relationship between the home environment and child behavior in children with ASD.

This chapter provides an overview on the traditions and values of teaching students with traumatic brain injury (TBI). First, we discuss the prevalence, identification, and characteristics associated with TBI and how those characteristics affect learning, behavior, and daily life functioning. Next, we focus on instructional and behavioral interventions used in maintaining the traditions in classrooms for working with students with TBI. Findings from a review of the literature conclude that there are no specific academic curriculums designed specifically for teaching students with TBI; however, direct instruction and strategy instruction have been shown to be effective educational interventions. Current research on students with TBI is predominately being conducted in medical centers and clinics focusing on area of impairments (e.g., memory, attention, processing speed) rather than academic achievement and classroom interventions. Finally, we conclude with a list of accommodations and a discussion of recommendations for future work in teaching students with TBI.

This study investigates how attention deficit/hyperactivity disorder (ADHD) in entrepreneurs functions through coping schema to affect entrepreneurship-related cognitions. It is proposed that the resource-induced coping heuristic (RICH) bridges the conceptual gap between pathological cognitive executive control/reward attributes and cognitive resources, specifically entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

With data from 581 entrepreneurs, this study utilizes partial least squares structural equation modeling for analysis. Additionally, a two-stage hierarchical component modeling approach was used to estimate latent variable scores for higher-order constructs.

Findings indicate the RICH mediates the relationships ADHD has with alertness, cognitive adaptability and entrepreneurial intent.

The RICH is introduced as a mechanism to explain how ADHD indirectly influences entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

Nowadays, universities increasingly consider reputation as a key component for improving quality and rankings. A positive reputation opens doors to added value and diverse opportunities. This paper aims to explore Middle Eastern higher education managers' perceptions of university reputation components.

Given the significance of this concept in Middle Eastern universities, a descriptive phenomenological qualitative approach is adopted to identify these key components. The study includes interviews with university managers, and data are collected through semi-structured interviews and analyzed thematically.

The findings reveal that, from the perspective of higher education managers, university reputation is influenced by four main components: university management and leadership, quality and performance, identity and image and social responsibility. These components are tailored to the context of Middle Eastern countries.

Practical implications are clearly laid out in the form of four key themes for higher education managers in Middle Eastern countries to manage reputation.

The study’s outcomes can be used as a guide for university managers in developing countries to change the situation in their favor and achieve great success in the competitive condition of universities by planning and making policies in this direction. Also, the managers of higher education in the Middle Eastern countries can take advantage of the components of this study to improve the quality and quantity of their universities and take an important step towards increasing the university’s reputation at the international level.

The purpose of this viewpoint is to comment on the implications of the Financial Reporting Council’s (FRC) Review and Consultation Documents expected to update regulation governing the determination/reporting of executive remuneration in UK stock market listed companies. Practical points from actors involved in executive remuneration decision-making/reporting are presented, set within the context of neo-institutional theory.

This qualitative research systematically analyses UK Corporate Governance Codes, the FRC’s recent Review/Consultation and peer-reviewed published studies of executive pay determination based on in-depth interviews with non-executive directors, institutional investors, executive pay advisers and human resources (HR) professionals.

Further regulation, while providing coercive influence over executive remuneration decision-making, is likely to lead to only limited change in processes and reporting due to benchmarking, the make-up of Remco membership and shareholders' preferences. Mimetic and normative isomorphic forces work against coercive isomorphism leading to resistance to change as decision-makers strive to safeguard their social status/reputations.

Reviewing executive remuneration package components and paying attention to company strategy, sustainability and values in pay determination are welcomed but recognised as difficult to achieve. Drawing upon a wider range of information sources/voices can assist in broadening the discussion. HR professionals can help widen stakeholder input to executive remuneration decision-making.

The authors’ viewpoint is grounded in peer-reviewed empirical data that draws directly upon the views/experiences of executive remuneration decision-makers to identify problems in adhering to FRC recommendations for change. The authors extend the meta-theoretical perspective of neo-institutional theory – specifically institutional isomorphism – as providing explanatory and predictive power to understand executive pay decision-making.

Though prosocial attributes are linked to positive outcomes among justice-involved adolescents and are a mainstay of numerous interventions, few measures have been specifically designed to evaluate prosocial functioning within this population. Although multiple instruments measuring aspects of prosocial behavior exist, these instruments were not designed to measure prosocial behaviors among youth in juvenile justice settings. This study aims to provide a preliminary validation of a new measure of prosocial attributes (the Prosocial Status Inventory – PSI), which was designed to comprehensively evaluate in greater depth the prosocial functioning of urban, justice-involved youth.

Youth (n = 51) were recruited as part of a larger study and were participants in a community-based mentoring program in a large, urban county in the Southern USA. Youth completed the PSI at baseline prior to their participation in the community-based mentoring program. The authors obtained follow-up data on recidivism from the county juvenile justice department.

PSI scores were positively related to a lower rate of recidivism and a decrease in offending frequency over a 12-month follow-up period.

The current findings complement previous work, suggesting that prosocial attributes are measurable and related to important outcomes among justice-involved youth and support the utility of strengths-based treatment approaches. Moreover, it provides preliminary evidence of the utility of a new self-report measure to assess these traits within a juvenile justice population.

This study explored how organizational leaders at different hierarchical levels may communicatively enhance employees' health and well-being. Drawing on interdisciplinary research, it proposed a model that connects health-oriented leadership communication at supervisory and executive levels with remote workers' self-care and stress levels during the COVID-19 pandemic.

Data collected through a survey of 363 full-time United States (US) employees were analyzed to test the model.

Results showed health-oriented communication at the two leadership levels directly influenced employees' self-care, which in turn reduced their stress levels. Further, executive leaders' health-oriented leadership communication indirectly impacted remote workers' self-care through its positive association with supervisors' health-oriented leadership communication.

This study offers much-needed guidelines for executive leaders, supervisors and communication practitioners seeking to meet employees' growing expectations for a healthy work environment in today's post-pandemic era.

Although the literature has established organizational leadership as a vital determinant for a healthy workforce, few studies have explored leaders' health-specific communication to enhance employee health. This study is the first to conceptualize health-oriented leadership communication at dual hierarchical levels and uncover its influence on employees. The results suggested the importance of health-oriented leadership communication across hierarchical levels in building a healthy workplace.

The purpose of this study was to provide an outline of the process of developing an on-road driving test route and rating form. Comprehensive evaluation of medical fitness to drive should comprise of an off-road and an on-road assessment. Much research attention has focussed on the off-road phase of assessment, while there is less standardisation evident in the completion and measurement of the on-road phase of fitness-to-drive assessment.

A scholarship of practice approach was used to inform the development of an on-road test route and an associated generic on-road assessment tool that was guided by research evidence and best practice recommendations.

A step-by-step guide, outlining seven recommended phases in the development of an on-road route for the assessment of fitness to drive that aligns with best practice recommendations, was developed. A preliminary generic on-road assessment tool (the Maynooth–Trinity Driving Test) that includes higher-order cognition alongside element of strategic, tactical and operational driving ability was developed and piloted alongside the newly developed on-road test route.

This paper offers an overview of an approach to developing evidence-based on-road test routes and an associated generic assessment tool that may assist occupational therapists and on-road driving assessors establish a standard practice for testing on-road behaviour as part of a comprehensive approach to evaluate fitness to drive.