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This paper explores how financial technology (FinTech) organisations address poverty-related challenges when providing digital financial services. Employing the conceptual foundation of the liability of poorness (i.e. literacy gaps, a scarcity mindset, intense non-business pressures and a lack of financial slack), this paper explores the innovative strategies that FinTechs use to address these liabilities and promote entrepreneurship.

The paper uses detailed case data collected from three FinTech organisations operating in one South Asian country.

FinTech organisations' innovative strategies reflect a combination of “high touch” (human) vs “low touch” (digital) solutions. All the organisations simplified internal systems or procedures to accommodate customers. The degree to which the three organisations adopted each of the identified strategies shows an emerging typology of FinTechs; that is, innovators with high digital interactions, a mix of digital-human interactions and high human interactions.

The paper develops a typology which categorises FinTech innovative strategies. The typology highlights strategies pro-poor FinTechs use and explains the types of entrepreneurial support innovative organisations provide for their customers. Both the typology and the innovative strategies contribute to enhanced financial inclusion and entrepreneurial promotion amongst the poor.

The originality of the paper comes from its focus on FinTechs' innovative pro-poor strategies. Existing studies typically address the technology-side of innovations. In contrast, this paper combines innovative strategies with the liability of poorness to identify issues associated with financial inclusion.

The purpose of this study was to identify the relationship between training and financial performance in cooperative organizations.

To achieve this goal, the fixed-effect panel regression technique was used, from a single database containing hours and amounts invested in training by 35 large Brazilian agribusiness cooperatives over 10 years as the main independent variable of the econometric model. Financial performance was operationalized by the Net Margin and ROE.

It was possible to identify a positive relationship between expenditure on training and the future rate of return and profitability of the organizations in question. The results also indicate that this relationship grows stronger over the first three years after the investments are made and ceases to exist after this period. The findings are robust with regard to a series of alternative explanations and contribute to understanding the relationship between training and organizational performance in financial terms, considering the extent and duration of training.

The originality this study is justified by the pioneering spirit of presenting direct evidence linking investment in training and financial performance and the duration of this relationship. Thus, the study makes a significant contribution to the construction of knowledge on the subject.

This paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and public–private partnerships. This is a timely attempt to identify the state of the art in the literature and outline the future research agenda. The paper answers two research questions: RQ1. What can be learned about NFR in hybrid organizations from the existing literature? RQ2. What are the future avenues for research on the topic?

A systematic literature review method was applied in this paper to summarize evidence from extant literature on NFR in hybrid organizations. The Scopus and Web of Science Core Collection databases were used to locate 92 articles for the review.

Recent years have witnessed a sharp increase in the number of articles on the topic. Regarding the implications of NFR for hybrid characteristics, NFR has some potential to strengthen the influence of non-market (i.e. state, community and social) logics in hybrid organizations. However, this potential may be limited due to the effect of market logics and the tensions that arise between the multiple logics in hybrid organizations. Regarding the implications of hybrid characteristics for NFR, these characteristics can not only affect the extent, the quality, the likelihood and the institutionalization of NFR but also result in the development of new NFR frameworks. The review calls for more research on the implications of NFR for multiple institutional logics and the implications of these logics for NFR in hybrid organizations.

To the best of the authors’ knowledge, this is the first literature review that mobilizes insights from hybridity research to analyze NFR literature on diverse hybrid organizations.

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.

Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.

The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.

The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.

Work-life balance (WLB) policies have become a popular topic in both academic literature and organizations. However, previous studies in this area have provided mixed results, and the impact of WLB policies on various indicators of organizational financial performance remains unclear. There has been no comprehensive review that synthesizes the current state of knowledge and indicates future research directions. This review addresses this gap and provides a systematic review of published papers investigating the relationship between WLB policies and organizational financial performance.

The review follows the PRISMA-ScR guidelines for scoping reviews. An analysis of 421 relevant records in Web of Science and Scopus databases identified 22 original empirical studies that focused on the relationship between WLB policies and financial performance at the level of the organization.

Most reviewed studies indicated a weak positive relationship between WLB policies and financial performance. There was the strongest support for the effectiveness of flexible working hours and job sharing, while there was mixed support for the policy of working from home. There were a higher proportion of positive results in studies conducted in Western countries compared to Asian countries, which indicates a potential moderating effect of culture. This review also describes the primary limitations of previous studies, namely, low test power and insufficient evidence about causality.

This review summarizes the growing body of quantitative research on the relationship between WLB policies and organizational financial performance. It presents a model that includes moderators and mediators of this relationship and indicates potentially fruitful areas for future research.

Although women have advanced in the economic sphere, the gender pay gap (GPG) remains a persisting problem for gender equality. Using Acker's theory of gendered organisations, this study strives to gain a better understanding from a macro and micro approach, how family and work-related policies, especially family-friendly measures (FFMs), and their uptake, contribute and maintain the GPG in Malta and specifically within the Financial and Insurance sector.

Two research instruments were used. National policy documents were analysed through the gender lens, followed by structured interviews with HR managerial participants within this sector.

Findings suggest that at a macro level, family and work-related policies could be divided into two broad categories: A set of family-friendly policies that contribute to the GPG because of their gendered nature, or because the uptake is mostly taken by women. These include make-work pay policies, which initially appear to be gender neutral, but which attracted lower educated inactive women to the Maltese labour market at low pay, contributing to an increase in the GPG. Second, a set of policies that take on a gender-neutral approach and help reduce the GPG. These include policies like the free childcare and after school care scheme that allow mothers to have a better adherence to the labour market. At the micro level within organisations, pay discrepancies between women and men were largely negated and awareness about the issue was low. Here, “ideal worker” values based on masculine norms seemed to lead to covert biases towards mothers who shoulder heavier care responsibilities in the families and make a bigger use of FFMs. Because men are better able to conform to these gendered values and norms, the GPG persists through vertical segregation and glass ceilings, among others.

Since not all the companies in the Eurostat NACE code list participated in this research, results could not be generalised but were indicative to future large-scale studies..

At the macro and policy level, some FFMs take on a clear gendered approach. For example, the disparity in length between maternity (18 weeks) and paternity leave (1 day) reinforces gender roles and stereotypes, which contribute to the GPG in the long run. While some FFMs like parental leave, career breaks, urgent family leave, telework, flexible and reduced hours seem to take on a more gender-neutral approach, the uptake of FFMs (except childcare) seems to generate discriminatory behaviour that may affect the GPG. When considering the make-work pay policies such as the “in-work benefit” and the “tapering of benefits”, this study showed that these policies attracted lower educated and low-skilled women into the labour market, which in turn may have further contributed to the increasing GPGs. On the other hand, the childcare and after school policies relieve working mothers from caregiving duties, minimising career interruptions, discriminatory behaviour and overall GPGs.

This study confirmed that organisations within the Financial and Insurance sector are gendered and give value to full-time commitment and long working hours, especially in managerial roles. Managerial positions remain associated with men because mothers tend to make more use of FFMs such as parental leave, reduced, flexible hours and teleworking. Mothers are indirectly penalised for doing so, because in gendered organisations, the uptake of FFMs conflict with the demands of work and ideal worker values (Acker, 1990). This maintains the vertical segregation and widens the GPG within the Financial and Insurance sector.

By using the gender lens and taking a wider and more holistic approach from the macro and micro level, this study highlights how interlinking factors lead to and sustain the GPG in the Financial and Insurance sector in Malta.

A crucial contemporary policy question for financial service organizations of being resilient across the globe calls for rethinking and renovating by adopting and adapting to the technologies of artificial intelligence (AI). The purpose of this study is to propose a policy framework for adoption of AI in the finance sector by exploring the driving factors through systems approach.

Based on literature review and discussions with experts from both industry and academia, nine enablers were shortlisted, which were used in the questionnaire survey to determine ranks of enablers. Further, the study developed the interpretive structural model (ISM) with the help of experts.

The ISM digraph developed with the help of the experts, resulted in the enablers like anticipated profitability, contactless solutions, credit risk management and software vendor support as dependent factors and stood at the top of the ISM. On the other hand, factors like availability of the data, technical infrastructure and funds are the most driving factors, which lie on the bottom of the ISM.

The study provides implications and policy recommendations for the practicing managers and government agencies approaching the digital transformation towards the adoption of AI in the finance ecosystem.

The paper uses the systems approach for the development of the ISM of the enabling factors for the adoption of AI technology. On the basis of the results, the study proposes a policy framework to accelerate the functioning of the finance ecosystem with AI technology.

The purpose of this study is to identify the drivers and future scenarios of Iran’s Social Security Organization.

The research is applied in terms of orientation and mixed in terms of methodology. In this research, the methods of theme analysis, root definitions, fuzzy Delphi and Cocoso were used. The theoretical population is the managers and senior experts of the social security organization, and the sampling method was done in a judgmental way. The tools of data collection were interviews and questionnaires. The interview tool was used to extract the main and subdrivers of the research and develop the scenarios.

Through theme analysis, 35 subdrivers were extracted in the form of economic, sociocultural, financial and investment, policy, marketing, environmental and legal themes. Due to the large number of subdrivers, these factors were screened with fuzzy Delphi. Eleven drivers had defuzzied coefficient higher than 0.7 and were selected for final prioritization. The final drivers were prioritized with the CoCoSo technique, and the two drivers of social security holdings governance and state of government revenues had the highest priority. Based on these two drivers, four scenarios of prosperity, resilient social security, unstable development and collapse have been developed.

Some of the suggestions of the research are: using the capacity of FinTechs and financial startups to invest the government revenues of the organization, using digital technologies such as business intelligence for more efficient decisions and developing corporate governance in the organization.

The growing number of people with multiple problems in different areas of life means that cross-domain interprofessional collaboration is becoming increasingly important. This study aims to focus on interprofessional collaboration between professionals from social work and financial and employment service organizations in The Netherlands. This type of cross-domain collaboration is still mostly superficial, and limited empirical knowledge is available about its beneficial factors.

The interprofessional collaboration model of Mulvale et al. (2016) was used as theoretical background for the research methodology and to reflect on the findings of our study. Data was collected through a qualitative study among professionals (N = 18) from social work and financial and employment service organizations in three different Dutch municipalities.

Similar team-level collaboration mechanisms of Mulvale et al.’s (2016) model were seen within this study. Joint client meetings were very beneficial for the interprofessional collaboration. Further beneficial factors include the decision-making process, team vision, client as an equal member, open communication and the appointment of a coordinator.

Further special attention is needed to determine how best to allocate co-ordinating tasks, and how organizational and policy contexts affect the functioning of interprofessional collaborative teams.

This study offers an empirical view on a cross-domain collaboration between social work and financial and employment service organizations, by using Mulvale et al.’s (2016) model. In addition, this study also offers special attention to the role of the client in interprofessional collaborative teams.

This study aims to investigate how organizational culture (OC) and transformational leadership (TL) affect corporate social responsibility (CSR) performance (environmental performance and social performance) and financial performance (FP) in the context of the Italian manufacturing sector. Grounded in resource-based view theory, this study explores how these factors influence sustainable firm performance.

Data gathered from 260 employees were analyzed to examine the multidimensional aspects of CSR, encompassing social and environmental sustainability.

The findings highlight the pressing need for sustainable firm performance in the existing environment, supporting the hypothesis that firms achieve sustainable and FP through the recognition of TL and OC. Moreover, a positive and significant relationship between CSR performance and FP was established, underscoring the strategic importance of integrating CSR initiatives into core business practices. This study offers valuable insights for both academia and firms, providing theoretical and practical implications that underscore the importance of cultivating a robust OC to drive performance enhancements.

This study is novel because it is one of the first, to the best of the author’s knowledge, to analyze the relationships between TL, OC and performance components associated with CSR.