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Using a multilevel model, this study examined how paternalistic leadership behaviors, including authoritarianism, morality and benevolence, influence followers' performance.

A sample of 556 leader–follower dyads from 66 groups in a manufacturing firm in China was collected for analysis. Descriptive statistics and multi-level regression analyses were used to analyze the data.

The results indicated that group efficacy mediates the relationship between authoritarian leadership and followers' performance and that self-efficacy mediates the relationship between benevolent leadership and followers' performance. In addition, the positive relationship between self-efficacy and followers' performance is weaker when followers exhibit higher levels of group efficacy.

The data were collected in a manufacturing firm in China, it is difficult to generalize the results to other settings.

Managers should use their abilities and skills to interpret which paternalistic leadership styles their followers prefer, so as to improve their performance.

This study developed a multilevel model to examine the mediating processes of group efficacy and self-efficacy in the effect of PL behaviors, including authoritarianism, benevolence and morality, on followers' performance.

The study aims to explore the mediating role of flow at work and moderating role of creative self-efficacy in the relationship between authentic leadership and innovative work behavior.

The study collected data from 315 employees working in the service sector through survey design. Data analysis was done through structural equation modeling.

The findings revealed that authentic leadership is related to flow at work and innovative work behavior. Flow at work was also found to be related to innovative work behavior. Flow at work was found to mediate the relationship between authentic leadership and innovative work behavior. The study also confirmed the moderating role of creative self-efficacy in the relationship between authentic leadership and innovative work behavior.

The study unearthed the previously unexplored mediating role of flow at work linking authentic leadership to innovative work behavior. Additionally, it is the first study that explicated how creative self-efficacy moderates the relationship between authentic leadership and innovative work behavior; the relationship between the two is stronger when creative self-efficacy is high.

This study aims to assess previously developed Electronic Health Records System (EHRS) implementation models and identify successful models for decision support.

A systematic review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. The data sources used were Scopus, PubMed and Google Scholar. The review identified peer-reviewed papers published in the English Language from January 2010 to April 2023, targeting well-defined implementation of EHRS with decision-support capabilities in healthcare. To comprehensively address the research question, we ensured that all potential sources of evidence were considered, and quantitative and qualitative studies reporting primary data and systematic review studies that directly addressed the research question were included in the review. By including these studies in our analysis, we aimed to provide a more thorough and reliable evaluation of the available evidence.

The findings suggest that the success of EHRS implementation is determined by organizational and human factors rather than technical factors alone. Successful implementation is dependent on a suitable implementation framework and management of EHRS. The review identified the capabilities of Clinical Decision Support (CDS) tools as essential in the effectiveness of EHRS in supporting decision-making.

This study contributes to the existing literature on EHRS implementation models and identifies successful models for decision support. The findings can inform future implementations and guide decision-making in healthcare facilities.

This paper aims to explore the development of investment decision tools by understanding the rationality behind the disposition effect. We suspect that not all disposition decisions are irrational. The decisions should be evaluated based on the bounded rationality of the individuals’ target and tolerance level, which is not covered in previous literature. Adding the context of individual preference (target and tolerance) in their decision could improve the classic measurement of disposition effect.

The laboratory web experiment is prepared to collect the responses in holding and selling the stocks within 14 days. Two groups of Gen Z investors are observed. The control group makes a decision based on their judgment without any system recommendation. In contrast, the second group gets help inputting their target and tolerance. Furthermore, the framing effect is also applied as a reminder of their target and tolerance to induce more holding decisions on gain but selling on loss.

The framing effect is adequate to mitigate the disposition effect but only at the early day of observation. Bounded rationality explains the rationality of liquidating the gain because the participants have reached their goal. The framing effect is not moderated by days to affect the disposition effect; over time, the disposition effect tends to be higher. A new measurement of the disposition effect in the context of bounded rationality is better than the original disposition effect coefficient.

Gen Z investors need a system aid to help their investment decisions set their target and tolerance to mitigate the disposition effect. Investment firms can make a premium feature based on real-time market data for investors to manage their assets rationally in the long run. Bounded rationality theory offers more flexibility in understanding the gap between profit maximization and irrational decisions in behavioral finance. The government can use this finding to develop a suitable policy and ecosystem to help beginner investors understand investment risk and manage their assets based on subjective risk tolerance.

The classic Proportion Gain Realized (PGR) and Proportion Loss Realized (PLR) measurements cannot accommodate several contexts of users’ targets and tolerance in their choices, which we argue need to be re-evaluated with bounded rationality. Therefore, this article proposed new measurements that account for the users’ target and tolerance level to evaluate the rationality of their decision.

Disinformation on social media is a serious issue. This study examines the effects of disinformation on COVID-19 vaccination decision-making to understand how social media users make healthcare decisions when disinformation is presented in their social media feeds. It examines trust in post owners as a moderator on the relationship between information types (i.e. disinformation and factual information) and vaccination decision-making.

This study conducts a scenario-based web survey experiment to collect extensive survey data from social media users.

This study reveals that information types differently affect social media users' COVID-19 vaccination decision-making and finds a moderating effect of trust in post owners on the relationship between information types and vaccination decision-making. For those who have a high degree of trust in post owners, the effect of information types on vaccination decision-making becomes large. In contrast, information types do not affect the decision-making of those who have a very low degree of trust in post owners. Besides, identification and compliance are found to affect trust in post owners.

This study contributes to the literature on online disinformation and individual healthcare decision-making by demonstrating the effect of disinformation on vaccination decision-making and providing empirical evidence on how trust in post owners impacts the effects of information types on vaccination decision-making. This study focuses on trust in post owners, unlike prior studies that focus on trust in information or social media platforms.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.

This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).

Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.

This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

The primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making processes.

This study centers on stakeholder engagement with children, specifically examining the drawing competition associated with the CHaracterising ExOPlanet Satellite (CHEOPS) space exploration mission. We employ a multidimensional research design consisting of both an interpretive approach to the 2,748 space-related drawings submitted by children across Europe to the CHEOPS drawing competition in 2015 and a content analysis of 46 media releases published by ESA and the University of Bern, the key partners of the CHEOPS mission.

Our analysis of the children’s drawings and the CHEOPS media releases indicates that the related organizations account for some of the children’s visions and imaginations, but shortcomings exist in addressing the ethical and space environmental concerns related to space exploration. We explore implications for the space accounting agenda by applying the critical dialogic accountability framework proposed by Dillard and Vinnari (2019), which allows for a discussion on an outline for action by incorporating intergenerational equity (Thomson et al., 2018) and moral imagination (Werhane, 1999).

This study offers a novel exploration of a largely overlooked yet crucial stakeholder group: children. By focusing on their unique perspectives and imaginative capabilities, the paper brings forth the voices of those who will inherit the future of space exploration. Employing children’s drawings as a medium of symbolic communication, this research study offers fresh insights into their perceptions, particularly relevant to space accounting. This innovative approach not only enriches the literature on stakeholder engagement and accountability but also provides space organizations with valuable guidance on fostering inclusivity and ensuring that the interests of future generations are considered in decision-making processes.

Microfinance programs across the countries are designed on the self-help and peer pressure model, aim at microentrepreneurship development. Despite of significant studies on microfinance-supported microentrepreneurship (MSM), not a single literature examines it from the systems thinking. In addition to that, the extant literature did not look MSM from the behavioral perspectives. To address the above gaps, the present study aims to examine self-help group (SHG)-based microfinance programs from the systems approach using the Stimulus-Organism-Behavior-Consequence (SOBC) model.

Information gathered from 786 women SHG members from four states of India through a structured interview schedule. Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were conducted to process data. Additional statistical tests were performed to test the reliability and validity.

It was found that the “positive stimulus” (social intermediation, financial intermediation and business development services) positively impacted; and “negative stimulus” (intermediation accountability, and intermediation assumption) negatively impact, to “motive” (attitude, subjective norms, and perceived control) for micro-entrepreneurship in the SHG-based microfinance. Further, “motive” positively predicted “behavioral intention”; the “behavioral intention” positively determined “consequences” of micro-entrepreneurship. Intermediation as stimuli acted as “input”; the motive and behavioral intention acted as the “process”, and the consequence acted as the “output” in the SHG-based microentrepreneurship system.

To the best of the author's knowledge, this paper is the first one to examine the behavioral systems of microentrepreneurship programs through the Stimulus-Organism-Behavior-Consequence (SOBC) model.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2022-0801