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The Sustainable Development Goals (SDGs) were established by the UN in 2015 as an international call to action to end poverty, protect the environment, and ensure that everyone will live in peace and prosperity by the year 2030. (UNDP, 2015). Out of the 17 Goals, Goal 4 talks about “ensuring inclusive and equitable quality education and promoting lifelong learning opportunities for all.” The SDGs are essential to architectural education since buildings account for 40% of extracted materials used in construction and 39% of global energy-related carbon emissions. (Hendawy, 2023) To accomplish these objectives, the architecture curriculum must be up-to-date and efficient. It specifically takes into account the field of architecture. The purpose of this paper is to propose a framework for curriculum guidelines of B.Arch. design studios, focusing on the parameter designing for inclusivity (UIA2023CPH, 2020) of SDGs.

Models, approaches and theories of curriculum development are studied. An evaluation matrix is made to evaluate different curriculum framework for government colleges on their incorporation of SDGs. A survey/questionnaire and interviews with academicians from architecture are conducted to analyze the incorporation of SDGs in design studios and find recommended solutions for its incorporation.

Finally, this research paper proposes a set of Architecture curriculum guidelines based on the evaluation framework for B.Arch. and an exemplary curriculum design model for the Architecture design studio which is evaluated through the desk critique stage for analyzing its functionality and applicability.

Despite the emphasis on SDGs in the present scenario, the “Council Of Architecture (Minimum Standards of Architecture Education in India) Regulations, 2020” does not include or mention SDGs as a key aspect (Architecture, 2020).

As competitive pressures persist and global economic influences continue to present new challenges, businesses need to be able to respond to emerging circumstances. Goal-setting and planning are key mechanisms contributing to organizational competitive success, yet organizations underappreciate the role of competency and capacity building factors that contribute to successful planning. This paper integrates three theoretical models enabling an investigation into the positive relationships between managerial activities generating information feedback, training in planning and skills and organizational performance outcomes, while exploring the positive mediating roles of goal-setting and planning.

A unique organizational sample of agribusiness producers (n = 499) in Canada is examined. A structural equation path analysis model is used to evaluate the main relationships.

The results suggest that organizations are finding that managerial and training activities should not be considered in isolation, but rather as supports for goal-setting, planning and performance outcomes. Thus, the implications are that managers can find organizational value enhanced through the building of human resource competency (e.g. management activities and training) with these emerging capacities aiding goal setting and planning activities.

This study makes three main contributions: first, by adopting a rational-design perspective and integrating theoretical frameworks focusing on (a) planning-performance and (b) goal-setting-planning. This extended model goes beyond previous studies by including managerial activities, training, goals, planning and performance outcomes. Second, this study uniquely accounts for a more comprehensive set of key confounding factors such as operational activities, organizational strategy and organizational size in the integrated framework. Finally, as far as the authors are aware, there has not been a survey study at the organizational level that has explored the role of managerial activities and training in planning within a similarly comprehensive model.

This research delves into the nuanced effects of positive goal framing quantity in advertising on consumer reactions towards new products, categorizing them into incrementally new products (INPs) and really new products (RNPs). It moves beyond the traditional binary evaluation of advertising effectiveness, offering a more intricate analysis of consumer engagement based on product novelty.

Employing a comprehensive dataset encompassing 461 digital video advertisements from six leading technology-centric firms, this study employs content analysis alongside hierarchical polynomial regression to dissect the dynamics between the volume of positive goal framings and consumer engagements. This examination is contextualized within the spectrum of product innovation, offering insights into the differential consumer behaviors elicited by INPs and RNPs.

The investigation uncovers a non-linear, inverted U-shaped correlation between the volume of positive goal framings and consumer responses. This relationship exhibits variability in its intensity between INPs and RNPs, with INPs demonstrating a more pronounced response variability around a higher inflection point on the curve. This pattern underscores the complex interplay between goal framing and product novelty in shaping consumer perceptions and actions.

This study pioneers the exploration of goal framing within the realm of product advertising, shifting the analytical lens from its traditional roots in health and medicine to the intricacies of consumer behavior in response to advertising. By introducing a distinctive classification of product newness through INPs and RNPs, the research augments current understanding of effective advertising strategies, delivering profound insights for marketers and advertisers in tailoring their campaigns to align with consumer expectations and product characteristics.

This study aims to examine the associations between the three goals (hedonic, gain and normative) and university students’ proenvironmental behavior. After that, the authors investigate how environmental knowledge acts as a mediator between three goals (hedonic, gain and normative) and proenvironmental behavior.

The study used the quantitative approach adopting the goal framing theory (GFT) as the theoretical framework, for analyzing behavior of university students toward environment including both undergraduate and postgraduate levels. The data was gathered through the distribution of a structured questionnaire to private universities in Chattogram and structural equation modeling was used to analyze the data.

Hedonic and gain goals have positive effects on students’ proenvironmental behavior while the normative goal has insignificant association. In addition, all the three goals are significantly linked with students’ environmental knowledge. Besides, environmental knowledge significantly mediates the association between three goals and proenvironmental behavior.

The findings can provide valuable insights for integrating sustainability and environmental education into the formulation and planning of curricular and extra-curricular activities, with an emphasis on students’ intrinsic motivation.

The mediating role of environmental knowledge between three goals and proenvironmental behavior is the unique contribution of this study.

This paper aims to examine how managers make non-generally accepted accounting principles (GAAP) exclusion decisions depending on the regulatory guidance provided and their motivations. Guidance detail is a double-edged sword: resolving uncertainty but risking rule-based compliance over principled judgment.

This paper uses the context of non-GAAP measures in reporting, given the history of Securities and Exchange Commission changes in guidance detail. Drawing on theories of epistemic motivation and process accountability, this paper manipulates the goal of management (informativeness vs. opportunism) and guidance detail to examine effects on management decisions to exclude an ambiguous charge.

The 2×2 between participants experiment with 132 managers reveals that more detailed guidance increases likelihood of exclusion of an ambiguous charge. This paper further finds that this exclusion is more likely when management is given an informativeness goal, a result of a mediating effect of epistemic motivation. However, these findings only hold at low levels of process accountability.

The findings regarding the psychological concepts recognize the influence of perceived decision uncertainty by suggesting how managers respond to the level of regulatory guidance detail, offering regulators and auditors a basis for understanding and anticipating managerial reporting choices. Also, awareness of heightened epistemic motivation under the informativeness goal provides a nuanced practical understanding of non-GAAP decision drivers. Finally, the finding that effects are more pronounced for managers with lower process accountability highlights the significance of organizational accountability structures in guiding managerial choices, which can inform board-level governance and control decisions.

Pragmatically, this paper finds that detailed guidance leads to more appropriate exclusion decisions under a goal of informativeness but finds no such evidence where the goal is opportunism. No prior study has examined how the level of detail in guidance affects managers’ disclosure choices.

Decision comprehensiveness is an important process in determining the outcomes of strategic decision-making. While recent research began to explore its individual level antecedents, a fundamental aspect of organizational life, heterogeneous goals, have not been investigated for their effects on comprehensiveness. In this study, our purpose is to study the impact of goal heterogeneity on decision comprehensiveness and explore behavioral integration as a potential mediator in this relationship.

To test our hypotheses, we utilize a survey-based study with a sample of teams undertaking a business simulation. Our longitudinal data collection process captures team data across the initial-, mid-, and the ending-stages of the simulation.

Our findings show that goal heterogeneity negatively impacts behavioral integration and decision comprehensiveness. Moreover, the negative impact of goal heterogeneity on decision comprehensiveness is mediated through behavioral integration.

Given that many strategic decisions are undertaken by groups of individuals, it is imperative to understand the factors that impact team-level decision-making processes. Extending the literature, we empirically show the negative effects of goal heterogeneity on decision comprehensiveness. While doing so, we also show that behavioral integration – a team trait that can endure over time, as opposed to a one-time state – can be crucial in dampening this negative effect. Our findings suggest researchers, and managers, to be cautious in assuming decision comprehensiveness may easily be achieved in any given team context.

This study aims to examine the role of intersubjectivity portrayed in employees’ mundane activities in achieving goal congruence between individual and organizational goals within the performance measurement process.

Semi-structured in-depth interviews were conducted with five employees as key informants of each department. Observations were carried out unstructured to collect information about key performance indicator (KPI) and their achievements. Combining the interpretative phenomenological analysis (IPA) and Schutz’s phenomenology, the data analysis stage includes coding (interpretation, condensation and categorization of themes) and thematic analysis.

The findings show employees’ different feelings and actions in achieving their KPIs. Therefore, the anticipations of obstacles in achieving KPI were based on the intersubjective influence of personal goals, company goals, peers, bosses/departments and customers. Thus, in achieving KPI, employees strive to simultaneously achieve personal goals as well as company goals.

Previous literature on management accounting mainly focuses on organizational perspective and less on individual-centred phenomenological perspective. This study tries to fill this gap by exploring how intersubjectivity plays a role in employees’ mundane experiences.

In designing and applying KPI, the company should consider employees’ happiness as it could reflect job satisfaction, leading to high performance.

This study contributes to the literature on goal congruence, performance measurement and management control by extending prior research by Cugueró-Escofet and Rosanas (2013) and Cugueró-Escofet et al. (2019) in empirically portraying how employees perceive goal congruence in the performance measurement process with IPA.

This study aims to determine whether and how objectives and key results (OKRs) help employees collaborate and innovate.

A total of 295 executives and operational staff from two types of organizations – large corporations and start-ups – that have adopted OKRs were interviewed. Content analysis was performed.

Based on the opinions of executives and operational staff from both large organizations and start-ups, OKRs encouraged employee collaboration and innovation.

This study adopted a qualitative method; thus, the generalizability of the results might be limited. Therefore, more samples are required for statistical testing in future studies.

Managers can adopt OKRs and use them to encourage employee collaboration and innovation. OKRs should not be linked to employee compensation and clear and challenging goals should be set.

This study enhances the existing knowledge boundary, as to the best of the authors’ knowledge, no study has investigated the effect of OKRs on employee collaboration and innovation in two different types of organizations: large organizations and start-ups.

Goal orientation shapes employees’ approach to and interpretation of workplace aspects such as supervisors’ behavior. However, research has not fully examined the effect of goal orientation as an antecedent of abusive supervision. Drawing from victim precipitation theory, this study aims to fill this research gap by investigating how employees’ goal orientation influences their perception of abusive supervision.

Two studies were conducted to test the hypotheses. In Study 1, 181 employees in 45 departments participated in the survey, and multilevel confirmatory factor analysis, two-level path model and polynomial regression were used. In Study 2, 108 working adults recruited from a professional online survey platform participated in a two-wave time-lagged survey. Confirmatory factor analysis, hierarchical linear regression and polynomial regression were used.

This study found that employees’ learning goal orientation was negatively related to their perception of abusive supervision. In contrast, performance-avoidance goal orientation was positively related to their perception of abusive supervision, whereas performance-approach goal orientation was unrelated to this perception. Moreover, employees’ perception of abusive supervision was greater when learning and performance-approach goal orientation alignment occurred at lower rather than higher levels, and when performance-avoidance and performance-approach goal orientation alignment occurred at higher rather than lower levels.

This research identified two novel victim traits as antecedents of abusive supervision – employees’ learning goal orientation and performance-avoidance goal orientation. Furthermore, adopting a multiple goal perspective, the authors examined the combined effects of goal orientation on employees’ perception of abusive supervision.

Grounded in the resource-based view of the firm, this study aims to examine the effects of goal orientation and the mindfulness of entrepreneurs on firm innovation capability and analyzes that capability’s subsequent impact on firm performance. The authors also analyze whether mindfulness interacts with goal orientation to intensify its effect on firm innovation capability.

Simple random sampling was used to obtain the sample of Thai firms listed in the Department of Business Development database (n = 304). The data analysis was done by using partial least square structural equation modeling.

Goal orientation and mindfulness are positively associated with firm innovation capability. The analysis also supports the interaction effect of goal orientation and mindfulness on firm innovation capability. Moreover, firm innovation capability is positively associated with firm performance.

Goal orientation and mindfulness should be considered two essential soft skills that entrepreneurs must develop to build up their firms’ innovation capability. Because entrepreneurs are the key drivers of economic growth and sustainable development, the government agencies responsible for the entrepreneurship development should consider goal orientation and mindfulness as parts of their entrepreneurship training program and development policy.

The finding about the interaction effect of goal orientation and mindfulness on firm innovation capability provides new evidence that was not documented in previous research. The authors clarify that these are entrepreneurial characteristics that could supplement each other to maximize the potential of entrepreneurs and strengthen the innovation capability of their firms.