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The purpose of this study is to investigate the relationship between employee engagement and general management, performance management, reward management and transformational leadership.

A survey was distributed to a mid-sized energy company based in North America. A two-stage hierarchical multiple regression was performed. Employee engagement was the dependent variable, and the control variables of age and education were entered at stage one. In stage two, the four variables of general management, performance management, reward management and transformational leadership were included.

The findings revealed that the factors most predictive of employee engagement were reward management, followed by performance management, general management and transformational leadership. The only control variable predictive of engagement was age, where older employees reported greater engagement.

The study can offer practitioners more insight into employee engagement which in turn can help with employee related decision-making in their own individual workplaces.

The study contributes to the existing literature on human resource management by providing insights into the factors that contribute to employee engagement and corroboration that age is a contributing factor.

Management soundness is essential for the effectiveness of any industry, most especially in any Islamic financial sector, whereby fairness and justice are the key factors to be observed. This paper aims to examine the management soundness of the takaful industry regarding their asset quality, re-takaful and actuarial and earning and profitability.

This study obtained quarterly data from 2019Q1 to 2021Q4 from the Islamic Financial Services Board across Malaysia, Brunei, Saudi Arabia, Jordan and the United Arab Emirates. The panel data modelling with random-effect and fixed-effect estimators were used for the analysis.

The finding revealed a strong relationship between re-takaful and earnings with management soundness and a weak relationship between asset quality and management soundness. In addition, the result established a significant and strong association between management soundness and earnings and profitability. Therefore, re-takaful and profitability contributed more to the management soundness of the takaful industry than asset quality during the study. An increase in earnings and profitability to enable the takaful industry to pay the claims, especially in calamity, and more focus on the quality of the asset they invested in could enable the smooth running of their day-to-day business affairs.

More attention is required on the quality of assets in their portfolio for the sustainability of the takaful industry to fulfil their underlying objectives. Management soundness in the takaful industry should address the challenges of managerial lathery, which some studies linked with operational inefficiency because of unskilled personnel in the takaful industry. This could benefit takaful clients, irrespective of religion, to attain their associated share of benefits from the Islamic insurance industry.

To the best of the authors’ knowledge, this is the first empirical study that examined the effectiveness of takaful management across Malaysia, Brunei, Saudi Arabia, Jordan, and the United Arab Emirates.

This paper aims to map the antecedents and precursory contexts regarding the four principles of management. Moreover, a description of its codification and coalescence as a unified teaching framework is provided, critically reviewing key theoretical underpinnings of management principles in academic research and management textbooks.

A historiographic approach reviewed seminal works for theory origins of the four principles of management, by analyzing 260 management textbooks from 1935 to 2013 to document their adoption in management education. This study used critical hermeneutics (Prasad, 2002) to explore the framework’s progression by providing the context of cultural, political and economic influences.

This research study tracked and mapped the creation of the four principles of management, as it became the commonly accepted teaching framework in management education. Today, every predominant management principles textbook uses the four principles of management – plan, lead, organize and control – as the basis for teaching students.

There is limited research on the application of the four principles of management in contemporary management, despite its ubiquity in management education. The study’s historical account of its formation provides insights into its adoption and utilization in modern education context. The study’s primary limitation stems from the generalization of the representative sample of textbooks used in the study (1917–2013). However, data saturation was achieved for the scale of textbooks and writings which was reviewed.

Through a critical analysis into the formation of the four principles of management, this research not only provides a historical account of its construction but, as importantly, the influencing factors that led to its development. This research fills a gap in critical literature, as a post mortem exegesis has never been conducted on the four principles of management in the afteryears of its amalgamation.

The purpose of this paper is to discuss the pioneering work of the 19th-century French author Jean-Gustave Courcelle-Seneuil in developing a scientific perspective on management, whose origin is commonly associated with the contributions of Frederick Taylor and Henri Fayol.

Through a historical analytical approach and doing a parallel analysis with the origins of the economic theory, fragments of two works by Jean-Gustave Courcelle-Seneuil (1813–1892) are analyzed: The Theoretical and Practical Treatise on Industrial, Commercial and Agricultural Enterprises: A Business Manual (1855) and Ergonomics, the second part of the book Theoretical and Practical Treatise on Political Economy (1858), in which the author devotes a chapter to relevant aspects of management, such as entrepreneurship, production, human resources, finance and accounting.

In addition to noting the pioneering character of these contributions, particularly the emphasis on entrepreneurship, Courcelle-Seneuil’s argument favors in the 19th century a scientific approach to management, contradicting the belief of businesspeople of the time, according to whom management was something practical, impossible to be studied analytically.

This study indicates that looking to the past is essential to know what has already been produced in a particular field of knowledge. This return to the origins is fundamental to understanding how science evolves. Although management as a systematized field of expertise is usually dated to the beginning of the 20th century, there are reasons to expand on the influences that gave rise to this science, particularly regarding lesser-known but equally important contributions.

This study explores a lesser-known contribution to the origin of management theory and seeks to contribute to the study of the origin of the division of the fields of management science, its roots and its intersection with the economic science practiced in the half of the 19th century.

School infrastructure is one of critical factors that significantly contribute to the educational outcomes, and therefore, maintaining the high quality of school infrastructure becomes of critical importance. Due to the ageing of school assets over time in combination with budget constraint and rapid growth of student enrolment, many public schools are currently struggling to maintain the required standard for long term. However, to date, the goal of providing the best maintenance practices to public schools has not been achieved.

The present study focuses on studying the balance between the asset and maintenance management strategies and the funding model through conducting state-of-the-art literature review and qualitative analysis in the context of public schools in Australia and other developed countries around the world. Review of journal articles, different government reports and other available resources were used to collect and analyse the data in this study.

As part of this review, significant under investment in maintenance and asset renewals were identified as main challenges in asset management in public school facilities. Although different maintenance strategies were used in school infrastructure, adequate funding, adequate robust asset management plans (AMPs) and the involvement of private sectors have been identified as the key factors that govern the success in school infrastructure maintenance. It also shows that funding of approximately 2–3% of asset replacement value (ARV) on school infrastructure is required to maintain school facilities for long-term. Further, the procurement methods such as public private partnership including private finance initiatives (PFIs) have shown great improvements in maintenance process in school infrastructure.

The study provides a review of different AMPs and funding models in school infrastructure and their efficiencies and shortcoming in detail. Different states and countries use different maintenance models, and challenges associated with each model were also discussed. Further this study also provides some conclusive evidence for better maintenance performance for school buildings.

This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing risk-and-ethics cultures in organisations.

The authors use a theoretical analytical approach as a means of examining plausible representations of risk as ethical practice.

While the ethical ideal of true prudence is explained primarily with reference to psychological theories of generativity, false prudence is explained as undesirable, primarily with reference to psychological problems of narcissism and the broader dark triad. True and false prudence are represented as centring upon very different motivations for foresight, each of which might set the cultural tone for organisational risk management.

This paper’s main contribution is therefore to call attention to the benefits for organisations of reflecting upon differences between true and false prudence when planning the risk management they want.

Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is to explain variability in employee and organization outcomes by focusing on how HR practices are intended (adopted) by senior managers, the way that these HR practices are implemented and communicated by line managers, and how employees perceive, understand, and attribute these HR practices. In the first part of this chapter, we present a review of 20 years of HR process research from the start, to how it developed, and is now maturing. Within the body of HR process research, several different research theoretical streams have emerged, which are largely studied in isolation without benefiting from each other. Therefore, in the second part of this chapter, we draw on previous work to propose a staged process model in which we integrate the different research streams of HR process research, recognizing contingencies in the model. This leads us to an agenda for future research and practical implications in the final part of the chapter.

The purpose of this study is to explore the agile project management (APM) approach through the contextual ambidextrous lens by overcoming the traditional perspective that separates projects within the opposite planned-exploitation- and emergent-exploration-oriented forms.

This study uses a grounded approach to five different agile-oriented companies for discovering how agile adoption shows both emergent (exploration-oriented) and planned (exploitation-oriented) tensions in a perspective that connects, rather than separates, them.

This study discovers five main categories, namely, approach, objectives, boundaries, leadership and feedback, that capture the tensions between planned and emergent issues of agile projects. The identified variables interact with different intervening conditions of the APM attributes (i.e. road map, product backlog, team backlog and solution delivery), activating different response actions (“exploitation embedded in exploration” and vice-versa), requiring, as a consequence, the need for contextual ambidexterity.

This study identifies different implications based on real project contexts, as the importance of a more complete picture of the APM approach, which also considers the combination of planned and emergent aspects of projects and, as consequence, the needs for dual capacities (T-shaped skills) both at project management and team levels.

This study identifies, in real project contexts, the relevance of integration between the corporate level and the agile project team. This implies the search for constant dialogue, with feedback exchange spread across all levels, also enabled by an integrated leadership approach.

This study highlights agile tensions in a real-world project context by describing how APM connects both explorative and exploitative aspects of change within the same APM initiative, in order to manage such tensions, which differs from previous studies that consider APM in alternation with a linear project management approach as stage-gate.

Overconfidence bias is considered to be a very influential decision-making bias in the business environment. This paper aims to identify the susceptibility of management accountants to overconfidence-related overplacement bias and to determine its pervasiveness among these professionals.

Two international samples of management accountants were surveyed using overplacement bias elicitation questions. The hypothesis that bias susceptibility varies between management accountants in different hierarchical employment positions was tested employing binary logistic regression.

Management accountants are found to be susceptible to overplacement bias, yet its pervasiveness among the samples is similar to other sample populations in comparable studies. Management accountants in the position of Chief Financial Officer (CFO) were found to be more susceptible to overplacement bias than their colleagues in other management accountant and business management positions.

The use of convenience sampling represents a limitation of the research.

The findings confirm that there is a need for syllabi and continual professional development projects to educate management accountants on this bias. CFOs are especially at risk of being overconfident, which may not be in the best interest of the business.

This is the first paper to assess overplacement bias in management accountants as a group of decision-makers, especially within the context of their increasing involvement in business decision-making.

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.

The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.

Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.

This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.

A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.

The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.

In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.