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This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

Previous studies have postulated that an advance payment system (APS) positively impacts the contractor's working capital and is paramount to ensuring an efficient and effective project cash flow process. However, scant research has been undertaken to empirically establish the cash flow performance and domino effect of APS on project and organisational performance.

The epistemological design adopted a positivist philosophical stance augmented by deductive reasoning to explore the phenomena under investigation. Primary quantitative data were collected from 504 Construction Industry Development Board (CIDB) registered contractors (within the grade bandings 1–9) in South Africa. A five-point Likert scale was utilised, and subsequent data accrued were analysed using structural equation modelling (SEM).

Emergent findings reveal that the mandatory use of an APS does not guarantee a positive project cash flow, an improvement in organisational performance or an improvement in project performance.

The ensuing discussion reveals the contributory influence of APS on positive cash flow and organisational performance, although APS implementation alone will not achieve these objectives. Practically, the research accentuates the need for various measures to be concurrently adopted (including APS) towards ensuring a positive project cash flow and improved organisational and project performance.

There is limited empirical research on cash flow performance and the domino effect of APS on project and organisational performance in South Africa, nor indeed, the wider geographical location of Africa as a continent. This study addresses this gap in the prevailing body of knowledge.

This research relied on the broaden-and-build (B&B) theory to explore emotional predictors for curiosity-related differences in daily engagement and contextual performance. We tested a moderated mediation model, arguing that daily positive emotions would be related to daily work engagement and contextual performance.

A total of 586 participants participated in a five-day diary study (n = 2379).

Multi-level modeling showed that, at the person level of analysis, daily positive emotions were significantly and positively related to daily work engagement and, in turn, daily performance. At the daily level of analysis, the mediation model was moderated by curiosity, such that it became stronger for individuals who scored higher on curiosity.

These findings make relevant theoretical contributions to understanding the power of curiosity for daily emotional dynamics in organizations. Compared to traditional between-person variables, these results also expand knowledge on within-person processes that explain daily work engagement and contextual performance. In sum, this study shows that “curiosity does not kill the cat”; instead, it makes it productive.

The a priori identification and development of army personnel competencies are necessary to enable effective and efficient responses to rapidly changing climate conditions. Accordingly, this study aims to identify the performance requirements of a military flood responder and the competencies (knowledge, skills and abilities) required to perform it.

Using an abductive approach, the authors conducted both secondary and primary research to generate a validated framework of performance criteria and competencies for army personnel responding to floods. This literature review integrated both the peer-reviewed academic literature and public sector grey literature. Using the critical incident technique, the authors then conducted semi-structured interviews with 15 members of the Canadian Armed Forces (CAF) who had previously been tasked with flood response operations. Participants were asked about the tasks required while conducting flood response operations. Interview transcripts were then content analysed to identify themes regarding those tasks, and the competencies needed to perform those tasks were then extracted and contrasted with the literature review findings. Inter-rater reliability for the analysis was established via iterative discussion between the two co-authors.

The primary data reinforced and expanded the list of performance expectations that the authors deductively identified from the integrated literature review, adding granularity to each. It also identified competencies (including both hard and soft skills) and highlighted previously neglected contextual antecedents of military flood response effectiveness.

though knowledge saturation was achieved from the 15 interviews conducted, further research with larger samples could more deeply ground the evidence discovered in this study. Nevertheless, the competencies identified in this paper could serve as a starting guide to staffing and/or training interventions targeted at improving these competencies for personnel responding to flood scenarios.

The theoretical findings also have immediate practical relevance to training for flood response operations. In particular, the subtle challenges in competency crossover from military operations to flood response operations may facilitate not only more efficient, targeted training (that could improve the effectiveness of army personnel involved in humanitarian roles), but could be applied to the selection of army personnel as well. This study may also help provincial/municipal operators and emergency planners by better communicating the strengths and limitations of army personnel in addressing civilian military cooperation for humanitarian operations. Thus, the findings of this research study represent an important first step in prompting attention to the strategic human resource planning studies required to make all responders more efficient and effective in their respective division of labour within the humanitarian domain.

Peering a little beyond these research findings, human-induced climate change is expected to continue increasing the frequency of such events (IPCC, 2021), and a timely, national force is likely to be increasingly required for Canadians impacted by major disasters stemming from natural hazards when local resources become overwhelmed. Yet, there is some concern from the CAF that increasing responsiveness to disaster operations will affect their military readiness (Leuprecht and Kasurak, 2020). One can indeed envision a paradox whereby the CAF is both a “force of last resort” while increasingly becoming a “first choice for domestic disaster and emergency assistance”. The practical implications from this research also suggest that military personnel, while fully capable of successfully conducting flood response operations, may become overburdened and less able to adopt yet greater capacity and training for other additional humanitarian work. Nevertheless, the competencies highlighted by participants can help inform the next flood response operation in Canada.

Most literature in the field of emergency response focuses on cooperation between civilian and military resources and other strategic-level themes. The findings address critical granularity missing at the operational and tactical levels of humanitarian assistance and disaster relief research. The authors also draw implications beyond the military context, including for local/regional governmental players (operators and emergency planners) as well as for volunteers in flood response roles.

HRM decentralization and devolution have been highlighted as key HRM processes in organizations’ quest for increased flexibility. Although they have been extensively studied in the MNC and International HRM literature, they have mainly been examined on a separate basis, and their definition and operationalization have often been confused. Thus, we first clarify the difference between the two concepts by refining the definitions by Hoogendoorn and Brewster (1992), and then empirically examine how they are related.

The relationship between HRM decentralization and devolution is examined by means of a survey in a large multi-country sample of multi-unit organizations.

Regarding our clarification objective, we contend that devolution has to do with who takes responsibilities for HRM (i.e. line managers or HRM professionals) while decentralization refers to where HRM responsibilities are allocated (i.e. headquarters or increasingly local units). Regarding the relationship between the two concepts, the results show that higher levels of HRM decentralization are related to higher levels of devolution, but this association is attenuated in organizations with more powerful HRM departments.

The study contributes to theory and practice by disentangling, at the conceptual, operational, empirical and practical levels, two different but related HRM decisions (how much to devolve and how much to decentralize HRM) that organizations must make to efficiently cope with the characteristics of their own structure and competitive environment. It highlights the role of the relative power of HRM departments in how HRM responsibilities are ultimately distributed across the organization.

In this study, the authors develop a path model and investigate the effect of pandemic-oriented customer mistreatment on service sabotage through the lens of self-presentation theory. Moreover, the authors question the role of service climate as a moderator of the relationship between service sabotage and service performance.

Data were collected via a survey of 165 F&B frontline employees in restaurants in Iran. The hypotheses are examined using confirmatory factor analysis, structural equation modeling and ordinary least squares regression.

The findings reveal that POCM has a substantial and positive effect on service sabotage, and service climate mitigates the effect of service sabotage on service performance.

The study introduces and conceptually defines the term POCM. Furthermore, the authors apply the self-presentation theory as the overarching theory to explain underlying conditions in customer mistreatment and service sabotage. Moreover, although prior literature has described the saboteur–customer relationship as a one-line interaction, this study contributes to employee sabotage as a multi-linear transaction.

In this study, the authors identify new perspectives on the dark side of hospitality services in crises, such as the COVID-19 pandemic. The authors argue that pandemic-induced changes are essential not simply because they change customers’ moods and lower their patience threshold, but they further provoke ostentatious behaviors in saboteur–customer relations. These findings shed new light on the literature and provide managerial implications for enhancing hospitality performance.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

This article explores women entrepreneurs' lived experiences in their interactions with government enterprise support agencies. It investigates the relationship between gendering and Entrepreneurial Orientation (EO), as a normative orientation adopted at the institutional level and justified by an economic rationale. It also explores how women entrepreneurs articulate their experiences through embodied metaphors and image schemas, shedding light on how they navigate the institutional entrepreneurial space.

This study is framed within the concept of Phenomenological Orientation as conceptualised in feminist phenomenology. It applies Interpretative Phenomenological Analysis, a qualitative methodology focused on interpreting accounts of first-person lived experiences of a phenomenon. It combines IPA with Conceptual Metaphor Theory to understand women's articulation of their embodied relationship within the entrepreneurial space.

Findings reveal that the entrepreneurial orientation functions as a gendering process within entrepreneurial institutions, reinforcing masculine hegemonic ideals and marginalising women entrepreneurs. Women's phenomenological orientations often diverge from the normative entrepreneurial orientation, highlighting the need for a more inclusive framework in institutional entrepreneurial spaces.

This article contributes to women's entrepreneurship literature by underlining the temporal dimension of entrepreneurship and the tension that underpins their interactions with government support bodies. It calls for inclusive policies and procedures to match the heterogeneity of orientations. While highlighting its limitations, it also suggests future research directions to deepen the understanding of entrepreneurship and inform more suitable support structures for all entrepreneurs.

This study contributes to the literature by shedding light on the nuanced interplay between gendering, entrepreneurial orientation, and women entrepreneurs' lived experiences. It extends previous research by framing “orientation” within a temporality framework, offering a novel perspective on the gendering of entrepreneurial spaces.

The purpose of this study is to investigate and analyse the potential of existing buildings in the UK to contribute to the net-zero emissions target. Specifically, it aims to address the significant emissions from building fabrics which pose a threat to achieving these targets if not properly addressed.

The study, based on a literature review and ten (10) case studies, explored five investigative approaches for evaluating building fabric: thermal imaging, in situ U-value testing, airtightness testing, energy assessment and condensation risk analysis. Cross-case analysis was used to evaluate both case studies using each approach. These methodologies were pivotal in assessing buildings’ existing condition and energy consumption and contributing to the UK’s net-zero ambitions.

Findings reveal that incorporating the earlier approaches into the building fabric showed great benefits. Significant temperature regulation issues were identified, energy consumption decreased by 15% after improvements, poor insulation and artistry quality affected the U-values of buildings. Implementing retrofits such as solar panels, air vents, insulation, heat recovery and air-sourced heat pumps significantly improved thermal performance while reducing energy consumption. Pulse technology proved effective in measuring airtightness, even in extremely airtight houses, and high airflow and moisture management were essential in preserving historic building fabric.

The research stresses the need to understand investigative approaches’ strengths, limitations and synergies for cost-effective energy performance strategies. It emphasizes the urgency of eliminating carbon dioxide (CO₂) and greenhouse gas emissions to combat global warming and meet the 1.5° C threshold.

With the recent proliferation of AI, organisations are transforming not only their organisational design but also the input and output operational processes of the hiring process. The purpose of this paper is to explore the organisational and operational dimensions resulting from the deployment of AI during talent acquisition process.

The authors conducted semi-structured interviews and meetings with human resources (HRs) professionals, recruiters and AI hiring platform providers in Sweden. Using an inductive data analysis rooted in the principles of grounded theory, the study uncovered four aggregate dimensions critical to understanding the role of AI in talent acquisition.

With insights from algorithmic management and ambidexterity theory, the study presents a comprehensive theoretical framework that highlights four aggregate dimensions describing AI’s transformative role in talent recruitment. The results provide a cautionary perspective, advising against an excessive emphasis on operational performance driven solely by algorithmic management.

The study is limited in scope and subject to several constraints. Firstly, the sample size and diversity are restricted, as the findings are based on a limited number of semi-structured interviews and meetings with HRs professionals, recruiters, and AI hiring platform providers. Secondly, the rapid evolution of AI technologies means that the study’s findings may quickly become outdated as new advancements and applications emerge.

The results provide managers with actionable information that can lead to more precise and strategic management practices, ultimately contributing to improved organizational performance and outcomes. Plus, enhancing their ability to make informed decisions, optimize processes and address challenges effectively.

The results signal both positive and negative impacts on employment opportunities. On the positive side, AI can streamline recruitment processes, making it easier for qualified candidates to be identified and hired quickly. However, AI systems can also perpetuate existing biases present in the data they are trained on, leading to unfair hiring practices where certain groups are systematically disadvantaged.

By examining the balance between transactional efficiency and relational engagement, the research addresses a crucial trade-off that organizations face when implementing AI in recruitment. The originality lies in its critique of the prevailing emphasis on e-recruiting.