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In light of the increasingly aging workforce, it is interesting from both a theoretical and practical perspective to investigate empirically the commonly held stereotype that older workers are more resistant to change (RTC). Thus, the main purpose of this paper is to investigate the age/RTC relationship, considering tenure and occupational status (blue/white collar employees) as additional boundary conditions. Furthermore, the paper investigates the relationship between RTC and individual performance, thereby introducing RTC as a mediator in the age/job performance relationship.

Study hypotheses are tested among a sample of 2,981 employees from diverse companies. Structural equation modeling with bootstrapping procedures is applied to investigate the moderated-indirect model.

Contrary to common stereotypes, employee age is negatively related to RTC. Tenure and occupational status are further identified as boundary conditions for this relationship. Moreover, RTC also shows an association with individual job performance, which allows for the establishment of an indirect-mediation mechanism from age to job performance via the intermediation of RTC. These results can be explained using current life span concepts, particularly the selective optimization with compensation (SOC) model.

Hypotheses were tested in a cross-sectional data set, which does not allow for conclusions of causality.

This study contributes to the age stereotyping literature that has thus far neglected the age/RTC relationship. Furthermore, the age/job performance literature is extended by introducing RTC as an important mediating factor. In sum, this study should help provide a more positive and more differentiated picture of older employees in the workplace.

Research testing a complex process model, incorporating moderating and mediating mechanisms associated with virtual team (VT) performance, remains rare. This paper aims to introduce trust climate as a crucial boundary condition for high performance in VTs. It also aims to propose a moderated‐indirect model such that the relationship between team goals and task performance is mediated by task cohesion and the relationship between team goals and task cohesion is moderated by trust.

Hypotheses are tested using a longitudinal design with a sample of 50 teams.

The proposed moderated‐indirect model is confirmed. The model explains the indirect relationship between team goal setting and performance transmitted through task cohesion, which is dependent on the level of trust climate.

Although hypotheses were tested in a longitudinal setting, common source bias might be a potential problem for some of the observed relationships. Future research could build on this model for further investigations on more complex theoretical models for VT performance.

This research suggests that managers should emphasize the development of team trust at early stages of collaboration in a VT to reach high performance outcomes.

For VTs, trustful working environments should become even more important in the future, supporting team members' satisfaction in working in VTs.

Through this study, a complex process model for VTs was developed and trust climate established as a prominent context factor for VT success.

This study empirically examines the curvilinear relationship between top management team task-related demographic faultlines and over-investment, as well as how biodemographic faultlines and industrial environment moderate the curvilinear relationship between task-related demographic faultlines and over-investment.

The study designs the panel data from the listed companies of China's growth enterprises board (GEB) (set up by Shenzhen Stock Exchange in 2009) in the period 2011–2016 and uses hierarchical regression analysis and grouping regression analysis in exploring the curvilinear relationship with the variables involved.

The study provides empirical insights into the relationship on top management team (TMT) task-related demographic faultlines and over-investment, as well as how biodemographic faultlines and industrial environment moderate the relationship between task-related demographic faultlines and over-investment. It suggests that the relationship between task-related demographic faultlines and over-investment is significantly inverted-U. Furthermore, biodemographic faultlines and industrial environment can strengthen the inverted-U relationship between TMT task-related demographic faultlines and over-investment.

The study investigates the influence of task-related demographic faultlines on firm over-investment. The sample is restricted to the listed companies on GEM in China and limited in size. It is also not concerned with the cross-culture contrastive analysis between the Chinese- and Western-listed companies.

The findings suggest that strong/weak TMT task-related demographic faultlines is beneficial in promoting rational investment, but medium TMT task-related demographic faultlines may lead to over-investment.

The study within the crossed-categorization theory, the study provides a contemporary research path by moderating biodemographic faultlines and industrial environments to explain the long-ignored impact of TMT faultlines within a new perspective of firm investment efficiency with a recent significant sample of new emerging countries (e.g. China).

People seem to function according to different models, which implies that in business and social sciences, heterogeneity is a rule rather than an exception. Researchers can investigate such heterogeneity through multigroup analysis (MGA). In the context of partial least squares path modeling (PLS-PM), MGA is currently applied to perform multiple comparisons of parameters across groups. However, this approach has significant drawbacks: first, the whole model is not considered when comparing groups, and second, the family-wise error rate is higher than the predefined significance level when the groups are indeed homogenous, leading to incorrect conclusions. Against this background, the purpose of this paper is to present and validate new MGA tests, which are applicable in the context of PLS-PM, and to compare their efficacy to existing approaches.

The authors propose two tests that adopt the squared Euclidean distance and the geodesic distance to compare the model-implied indicator correlation matrix across groups. The authors employ permutation to obtain the corresponding reference distribution to draw statistical inference about group differences. A Monte Carlo simulation provides insights into the sensitivity and specificity of both permutation tests and their performance, in comparison to existing approaches.

Both proposed tests provide a considerable degree of statistical power. However, the test based on the geodesic distance outperforms the test based on the squared Euclidean distance in this regard. Moreover, both proposed tests lead to rejection rates close to the predefined significance level in the case of no group differences. Hence, our proposed tests are more reliable than an uncontrolled repeated comparison approach.

Current guidelines on MGA in the context of PLS-PM should be extended by applying the proposed tests in an early phase of the analysis. Beyond our initial insights, more research is required to assess the performance of the proposed tests in different situations.

This paper contributes to the existing PLS-PM literature by proposing two new tests to assess multigroup differences. For the first time, this allows researchers to statistically compare a whole model across groups by applying a single statistical test.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.