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This study aims to modify the human factors analysis and classification system (HFACS) to make it suitable for collapse accident analysis in construction. Based upon the modified HFACS, distribution patterns of causal factors across multiple levels were discerned among causal factors of various stakeholders at construction sites. It explored the correlations between two causal factors from different levels and further determined causation paths from two perspectives of level and stakeholder.

The main research framework consisted of data collection, coding and analysis. Collapse accident reports were collected with adequate causation information. The modified HFACS was utilized for coding causal factors across all five levels in each case. A hybrid approach with two perspectives of level and stakeholder was proposed for frequency analysis, correlation analysis and path identification between causal factors.

Eight causal factors from external organizations at the fifth level were added to the original HFACS. Level-based correlation analyses and path identification provided safety managers with a holistic view of inter-connected causal factors across five levels. Stakeholder-based correlation analyses between causal factors from the fifth level and its non-adjacent levels were implemented based on client, government and third parties. These identified paths were useful for different stakeholders to develop specific safety plans for avoiding construction collapse accidents.

This paper fulfils an identified need to modify and utilize the HFACS model for correlation analysis and path identification of causal factors resulting in collapse accidents, which can provide opportunities for tailoring preventive and protective measures at construction sites.

For more than four decades, scholars from diverse disciplines and countries have been interested in the act of whistleblowing. To battle financial fraud, financial regulators have been developing whistleblowing programs to motivate and protect whistleblowers, i.e. those who sound the alarm after witnessing an illegal act in their organization. The purpose of this article is to review five historical phases of whistleblowing research. The authors analyze the themes covered by whistleblowing studies conducted over the past 50 years and draw a snapshot of the evolution of whistleblowing research.

The authors examine academic papers published between 1970 and 2022 and inventory the disciplines involved in the literature and changes in the definition of whistleblowing.

The findings show the progress made in academic research (especially for the accounting discipline) regarding whistleblowing. The themes covered by academic studies became progressively diverse. However, this broader scope limited the depth of analysis and the level of self-criticism in the academic research. All but a few articles fail to view whistleblowing in light of its actual level of complexity, and the rationale behind limiting the definition of whistleblowing can only increase this myopia. Although most academic studies have adopted Near and Miceli (1985) definition of whistleblowing, the literature has yet to reach a consensus. Indeed, the analysis shows that Near and Miceli’s (1985) definition of whistleblowing is incomplete and narrow by today’s standards, not to mention out of step with regulators’ needs.

The main contributions are offering a big picture of whistleblowing academic research's evolution and proposing a more complete and updated view of this act.

This paper examines open innovation (OI) based on sustainability principles within the agri-food sector. The study aims to understand the interplay between different actors and develop a typology of their roles in fostering sustainability. Three key research questions guided our inquiry: “WHY” sustainability is driving the OI initiatives as presented by companies, “WHO” participates in OI interactions and “HOW” these interactions are structured among diverse agri-food actors.

Through a theoretical prism encompassing OI modes, types, practices, sustainability dimensions and multilevel perspectives, we analyzed 78 agri-food sustainable OI initiatives, as described by the companies, to identify and explain why, who and how they engage in OI to drive sustainability shifts.

The results reveal typical patterns of transaction and cooperation between actors and confirm the collaborative nature of sustainable OI in the agri-food sector when actors must transcend traditional economic boundaries and reshape both the internal performance culture and the broader industrial or community mindset. The paper also conceptualizes the roles of actors in co-creating value in the context of sustainable food transitions.

This study brings the theoretical lenses of OI to conceptualize the collaborative nature of sustainability transitions in the agri-food system. The focus on sustainability transitions is dominantly placed on innovators at the niche level, while incumbents tend to be depicted as protecting the status quo. Thus, the focus on the collaborative interplay among different actors engaged in OI for sustainability contributes to offering a more nuanced view of innovation in sustainability transitions. In turn, the development of a typology of actors, motivations and configurations of OI from sustainability transition perspectives contributes to strengthening the conceptualization of sustainable value co-creation in the OI realm.

The study aims to examine the influence of female chief executive officer (CEO) and female chief financial officer (CFO) on the linkage between internationalization and firm performance.

This study used 2926 firm-year observations of nonfinancial firms listed on the Pakistan Stock Exchange over the period 2012–2021. This study used ordinary least squares regression method to test the hypotheses, and additionally, generalized method of moments estimation and fixed effect analysis were used to check for the robustness of the results.

Using the framework of upper echelons theory and resource dependence theory, this study reports that internationalization has a positive impact on firm performance. Moreover, the results show that the presence of female CEO and female CFO strengthens the positive relationship between internationalization and firm performance. The results add to the gender diversity literature by highlighting the positive role of female CEOs and female CFOs on the internationalization and performance of firms in a male-dominated society.

This study adds to the limited literature on the internationalization of businesses in an emerging market and provides empirical support to upper echelons theory and resource dependence theory by highlighting the benefits brought to the firm through female CEOs and female CFOs.

This study aims to provide a systemic and integrated view of how Industry 4.0 and its enabling technologies affect companies' internal and external environments. It offers a comprehensive view of the contribution about ten years after the start of the Fourth Industrial Revolution.

The study performs a systematic literature review based on Industry 4.0 management literature. Analyzing the results of the 308 final papers in the sample made it possible to build a theoretical model to explain the contribution of Industry 4.0 to the internal and external environment of the company.

The results highlight the contribution of Industry 4.0 to the processes and environment of the company by providing a systemic and integrated view, highlighting the most applied enabling technologies and their internal, external, and combined usefulness in business processes.

Finally, the paper provides a broad view of the Industry 4.0 topic ten years after its origin through an extensive literature analysis that allows us to highlight the significant studies and the areas still under-researched by researchers and opens the debate on the Industry 5.0 scenario.

The model makes it possible to appreciate the role of Industry 4.0 and its enabling technologies in companies in a broad and systemic view and to understand, from a managerial point of view, the interactions, synergies, and possibilities within processes and the reflection on the external environment.

Studies of inter-organizational relationships have traditionally overlooked the human resource management (HRM) field, with most research focusing on collaborations in the technical domain. This study endeavors to explore the impact of organizational human resources (HR) collaborations on HR innovativeness, drawing on theories about organizational learning capabilities to explain this connection. By analyzing the synergies arising from inter-organizational HR collaborations, this study aims to seek to shed light on the potential for HRM to contribute to organizational performance and foster innovation.

The study is based on a quantitative survey conducted among 326 Dutch companies. The survey aims to find out whether these companies collaborate with other organizations on HR-related issues, the extent to which they renew their HRM function, and whether they apply organizational learning practices. The data collected for the survey are analyzed using Hayes PROCESS macro to investigate mediation effects.

As per the study, HR collaboration results in innovation. The research suggests that collaborating with HR across different organizations significantly contributes to HR innovation. This relationship can be explained by the inter-organizational learning practices that organizations adopt. Therefore, when organizations collaborate with each other, they learn from each other, which enhances their learning capabilities and ultimately leads to HR innovation.

This study delves into the extent to which organizations collaborate on HR-related issues, which is a relatively new field. Moreover, it contributes to the research on the connection between inter-organizational relationships and innovation by showing how much of it is explained by organizational learning.

The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.

This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).

External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.

The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.

For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.

To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.

The paper starts from an observation of a discrepancy between the ambitions for sustainable change in the agro-industry and the actual changes being implemented. We offer one possible explanation by investigating the organizational structures conditioning change in this industry.

We apply a case study methodology, focusing on the Danish pig industry and its organizational conditions for change. Based on interviews and document analysis, and building on systems theory, we develop the concept of change structures, understood as decision premises that guide the change of further decision premises.

The analysis suggests that the pig industry’s change structures predominantly enable changes that cut costs and optimize the production, which may conflict with and possibly foreclose the changes needed to realize the industry’s sustainable ambitions. This conflict and its implications are not acknowledged by the industry.

The analysis indicates that the industry may be locked in its current form of organizational change. We suggest a way to overcome the lock-in by fostering organizational mechanisms that enable alternative interpretations to emerge internally. Without this, achieving the required sustainable change in the industry may hinge on stronger external regulation and support.

Conceptually, the notion of change structures supplements actor-oriented analytical approaches that focus on change agents and sense-making. Empirically, we contribute with an analysis of the conditions of possibility for sustainable change in an important yet understudied industry in organization studies; namely, the conventional agro-industry.

The COVID-19 pandemic has presented small-to-medium size enterprises (SMEs) with a massive and unexpected challenge that has caused many to adjust their operational standards. Perhaps the biggest change has been the shift to remote work and away from traditional office spaces. Thus, this study aims to explore the implications of this shift within the context of customer participation in the new product development (NPD) process.

Our study surveys 218 small-to-medium size business-to-business firms in the USA on a variety of questions revolving around their NPD processes, customer collaboration and the shift to remote work. The authors use structural equation modeling in the AMOS program to analyze the data.

The findings indicate that both customer participation breadth and customer participation depth positively impact new product performance. Furthermore, these relationships are found to be contingent upon whether firms rely on remote work during the collaboration process. The results show that accessing a broader variety of explicit customer insights (i.e., breadth) has become easier in the increasingly remote collaboration environment. However, as face-to-face customer participation in NPD has decreased, the prospect of gaining deep, tacit customer knowledge relevant to product development (i.e., depth) has become more challenging.

This study contributes to the knowledge-based view of the firm and the customer participation literature, and it also has implications for managers adjusting to the shift to remote work following the COVID-19 pandemic. The findings provide additional evidence that customer participation is an effective strategy for SMEs (Morgan et al., 2018), but remote work has both positive and negative implications regarding the type of external knowledge that is acquired during customer participation in NPD.

This study aims to analyze the evolution and current state of talent management in learning organizations and the design of managerial curricula, highlighting the challenges and opportunities in the context of a rapidly changing global business environment.

A narrative literature review was conducted, tracing the conceptual evolution of learning organizations. Seminal works emphasizing continuous learning and transformation were highlighted, and the progression of managerial education was analyzed, from its early focus on ethics and soft skills to its current emphasis on sustainability, digital literacy and experiential learning.

The research reveals challenges in balancing foundational knowledge with emerging competencies in curriculum design. Tensions are evident in maintaining relevance in rapidly changing, globally interconnected environments. Notable limitations include the trade-offs in innovation and the need to cater to diverse student demographics.

This review uniquely synthesizes developments at the intersection of curriculum innovation, organizational learning and curriculum design, offering valuable insights for institutions aiming to nurture talent for modern learning organizations.