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Reshoring implies the reconfiguration of supply networks. Focusing on the specific case of a born-offshored firm that engaged in reshoring of outsourced activities, this study aims to analyse how initial key suppliers in the home country can help the reshoring firm to organize a new supply network.

The research is qualitative and based on a single exploratory case study. The data was collected from multiple primary and secondary sources, and using different techniques, such as in-depth interviews, direct observation and network pictures.

The study provides insights on how an initial key supplier can enable its customers’ reshoring in the home country. Specifically, the authors identify 10 roles played by a key supplier. The results also identify supply network formation as an essential component of the reshoring process.

This paper provides unique contributions. Firstly, it presents the specific and under-explored case of a born-offshored firm engaged in outsourced reshoring; secondly, it sheds light on the roles that key suppliers may play for the reshoring process; thirdly, it explores the formation of business relationships in the context of reshoring. In essence, the paper contributes to the reshoring literature, by stressing the importance of supply network formation in the reshoring process and by identifying the multiplicity of roles that key suppliers can play when implementing reshoring, and to the industrial marketing and purchasing (IMP) literature, by showing how relationships and networks develop during reshoring, a phenomenon so far understudied by IMP scholars.

This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

Recent calls in international management (IM) research ask scholars to conduct more context-sensitive research, however; little attention has been paid to the methodological particularities that inform such context sensitivity. This paper aims to addresses this shortcoming by exploring how emic concepts implicate IM research processes during qualitative field studies.

We carried out ethnographic fieldwork in Brazilian subsidiaries of three German multinational enterprises. We relied on the researchers’ experiences and data from a larger research project including 63 semi-structured interviews, 7 focus groups, documents and field notes. Adopting a culturally sensitive and self-reflexive lens, we reflect on the researchers’ experiences in the Brazilian sociocultural context from an interpretive paradigm.

Our findings reveal how seven identified emic concepts affect four prototypical phases of the research process: securing access, collecting data, analyzing data and presenting findings. We discuss how these seven emic concepts influenced the research process and impacted research outcomes, as experienced by the researchers.

Findings are limited by our self-reflexive capabilities as foreign researchers, the limited explanatory power of emic categories, our paradigmatic positioning and the research context.

We contribute to research practice by providing eight suggestions for conducting international fieldwork and proposing avenues for future research.

This research contributes to the epistemological and methodological debate on context-sensitive research by arguing that intercultural sensitivity needs to be managed as an integral dimension for any form of international fieldwork. Findings contribute to interpretive approaches showing how emic concepts affect research practices, with implications for critical management perspectives.

The key to preventing employees from engaging in deceptive knowledge hiding is fostering a responsible environment. Drawing on social cognitive theory, this study aims to explore the factors that inhibit deceptive knowledge hiding and to construct potential pathways for enhancing individual moral cognition. This study further analyzes the moderating effect of leader–follower value congruence on these relationships.

Using data from 341 full-time employees in various service industries in China, this study conducted path analysis, the product-of-coefficients method and bootstrapping to test the hypotheses through a three-stage, time-lagged survey.

The empirical results show that responsible leadership is negatively associated with employees’ deceptive knowledge hiding. Employee moral reflectiveness mediates this relationship, whereas leader–follower value congruence moderates the indirect effect of responsible leadership on deceptive knowledge hiding through moral reflectiveness.

First, this study extends field research by introducing positive leadership factors to reduce deceptive knowledge hiding, whereas prior studies focused mainly on negative leadership antecedents. Second, this study sheds light on the underlying moral cognitive mechanisms and explains how responsible leadership can prevent implicit unethical behavior. Third, it reveals how leader–follower value congruence can enhance the impact of responsible leadership on moral reflectiveness, offering novel insights into the role of value-based fit in reducing deceptive knowledge hiding.

This paper seeks to understand how a new elite, known as the cork aristocracy, emerged in the Bordeaux wine field, France, between 1850 and 1929 as wine merchants replaced aristocrats. Classic class and status perspectives, and their distinctive social closure dynamics, are mobilized to illuminate the individual and organizational transformations that affected elite wineries grouped in an emerging classification of the Bordeaux best wines. We build on a wealth of archives and historical ethnography techniques to surface complex status and organizational dynamics that reveal how financiers and industrialists intermediated this transition and how organizations are deeply interwoven into social change.

This chapter examines how the nature of World War I catalyzed significant changes in the laws of war, the Treaty of Versailles, the failed Leipzig Trials, and the multiple treaties enacted in the 1920s, with particular focus on the Geneva Convention of 1929.

Gen Z, the largest and fastest-growing consumer generation, is transforming the hospitality industry as both customers and employees. By critically synthesizing empirical literature, this study aims to explore how this generation’s distinct behaviors are reshaping customer expectations and workforce trends within the sector.

A critical synthesis of empirical studies was used to examine current research on Gen Z as customers and employees in the hospitality industry.

Gen Z exhibits distinct preferences and expectations in their dual roles as customers and employees, prompting substantial shifts in hospitality industry standards and practices. They rely heavily on digital channels and peer recommendations when making travel decisions and expect highly personalized, tech-enabled experiences. This young cohort of travelers values unique, authentic and sustainable offerings. As employees, Gen Z prioritizes flexible work arrangements, career growth and workplaces aligned with sustainability, diversity and social responsibility. Hospitality providers must adapt their customer experience, marketing and HR strategies to meet these evolving demands.

To engage Gen Z customers and employees in the hospitality industry effectively, businesses must prioritize personalized experiences, leverage technology and adopt sustainable practices aligned with Gen Z’s social and environmental values. Moreover, offering adaptable work environments with remote opportunities and investing in professional development enhances appeal for Gen Z employees. Understanding Gen Z’s values and behaviors can help businesses improve customer satisfaction, attract top talent and remain competitive in a rapidly evolving market.

This study represents a preliminary endeavor to provide a critical assessment of Gen Z in the hospitality and tourism sector, offering novel insights into their travel behaviors, preferences and work values. It explores their expectations, attitudes toward work and career choices, offering guidance on how businesses can meet the evolving demands of this key demographic.

This chapter explores the nature of military law and IHL during the cold war period. It explores what treaties were completed, Additional Protocols I and II of the 1949 Geneva Conventions, the ad hoc international tribunals of the 1990s and 2000s, and examines the ICJ’s ruling of the legality of nuclear weapons.

Motivated by concerns and the ongoing debate regarding auditors’ independence and impartiality, this paper aims to examine the impact of the financial crisis on non-audit services (NAS) provision and audit quality (main and robust variables) in the four largest Eurozone countries together during the global financial crisis (GFC).

The authors used a time trend OLS model with a dummy variable as well as a baseline model with a dummy and control variables accounting for multicollinearity, considering the characteristics of the GFC.

It documented a positive (negative) relationship between NAS provision (audit quality) and crisis in four Eurozone countries, Germany, France, Italy and Spain, in the context of a baseline approach, supporting the hypotheses that there are higher non-audit fees and a lower audit quality. Moreover, it is revealed that NAS provision and audit quality behave similarly, using a time trend approach, during the GFC. Considering the role of the auditor specialization or not (Big4 vs non-Big4) in companies, a significant effect from crisis on non-audit fees and audit quality for the four countries under the baseline approach is found. In general, the findings persist for NAS provision and audit quality using the robust methods of the time trend and panel OLS approaches. Multicollinearity was not found to affect the findings of the regressions.

The study provides important implications for firm managers, auditors and regulatory authorities.

To the best of the author’s knowledge, it is the first time that the impact of the crisis on non-audit fees and audit quality is investigated during the GFC with two sets of OLS models (a time trend OLS with a dummy and a panel OLS with a dummy and control variables) in four largest Eurozone countries together.