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The aim of this study was to explore the organizational and social prerequisites for employees' participative and rule-compliant information security behaviour in Swedish nuclear power production and its related industry. These industries are high-risk activities that must be meticulously secured. Protecting the information security in the related organizations is an essential aspect of this.

Individual in-depth interviews were conducted with 24 employees in two organizations within the nuclear power industry in Sweden.

We found that prerequisites for employees' participative and rule-compliant information security behaviour could be categorized into structural, social and individual aspects. Structural aspects included well-adapted rules, knowledge support and resources. Social aspects included a supportive organizational culture, collaboration and adequate resources, and individual aspects included individual responsibility.

The qualitative approach of the study provided comprehensive descriptions of the identified preconditions. The results may thus enable organizations to better promote conditions important for information security in a high-risk industry.

The purpose of the current study is to investigate the possible existence of a synergistic effect of internationalization and corporate social responsibility (CSR) on a firm’s value performance.

To empirically test the argument, this study analyzed data from 40 US-based publicly traded restaurant companies (251 observations) from 2000 to 2011 by performing a two-way fixed-effects model.

This study’s findings support the hypothesis that when implemented simultaneously, internationalization and CSR have a negative synergistic impact on a restaurant firm’s value performance.

Restaurant managers might need to inquire thoroughly into the timing and content of CSR investment strategies while entering into new international markets. Restaurant executives may additionally need to focus more on effective risk management than other issues (e.g. growth or reputation) when developing both internationalization and CSR strategies simultaneously.

By suggesting and demonstrating a negative synergistic effect of internationalization and CSR on a firm’s value, this study presents new and unique insights into previous research regarding the combined effect of the two strategies.

Mental health problems are a grave concern in construction. Although the distinction between high job demands and low job resources, as reflected in the Job Demands-Resources (JD–R) model, has been used to examine the extent to which psychosocial hazards influence mental health for construction practitioners, limited research has reflected on the nature of these psychosocial hazards by exploring experiences of site-based construction practitioners.

This study adopted a phenomenological approach to examine people’ experiences and thoughts of the complex phenomena of psychosocial hazards and mental health in construction. In total, 33 semi-structured interviews were undertaken with site-based construction practitioners in Australia to unveil construction-focused psychosocial hazards and their effects on mental health. The data were analysed via content analysis, employing an interpretation-focused coding strategy to code text and an individual-based sorting strategy to cluster codes.

Eighteen psychosocial hazards were identified based on the JD–R model. Six of these represented a new contribution, describing salient characteristics inherent to the construction context (i.e. safety concerns, exposure to traumatic events, job insecurity, task interdependency, client demand and contract pressure). Of particular importance, a number of interrelationships among psychosocial hazards emerged.

The significance of this qualitative research lies in elucidating psychosocial hazards and their complex interrelatedness in the context of the mental health of construction practitioners, enriching the understanding of this central health and safety issue in the high-risk setting of construction work. The findings contribute to addressing mental health issues in the Australian construction industry by identifying higher order control measures, thereby creating a mentally healthy workplace.

The purpose of this paper is to show how employees' work cultural values in three cities of two different South American countries (Buenos Aires, Sao Paolo, and Rio de Janeiro) differ, and how these differences are related to the manner in which people perceive risk and construe the meaning of danger.

A total of 220 line employees of a multinational enterprise in Rio de Janeiro, Sao Paulo and Buenos Aires participated in this study. The paper compared the means of reported job satisfaction and cultural values among the cities. Furthermore, regressions are used for cultural values on perceptions of risks from job hazards.

There are different cultural values across the cities. These cultural values are associated with the manner people understand risk and respond to risk management programs. This could eventually influence the success of the implementation of safety management programs.

This is a study carried out in a single organization within the transportation industry. Managers and scholars must be careful in generalizing these findings across geographical locations and industries.

The findings challenge the assumption that safety‐training methods can be applied indiscriminately in every country without taking into account national culture and intra‐national subculture differences.

This study explores the importance of culture in the transfer and administration of US‐made safety programs to South America within the context of the high‐risk transportation industry segment. Its findings are important for multinational enterprises concerned with the safety of workers in high‐risk industries.

This paper aims to investigate the adoption barriers of Industry 4.0 in the Indonesian manufacturing supply chains.

The mixed method was deployed to validate the findings. First, the qualitative study was conducted based on the interviews. Then, the companies were approached using filter questions on the involvement in adopting industry 4.0 and its impact on the supply chain.

Based on the qualitative study, nine main barriers were found in the thematic analysis. Thus, to get a consensus on the barriers in the industry, the barrier indicators were tested using a structural equation model retrieved from 173 small and medium Indonesian manufacturing firms. Results indicate that five main barriers (e.g. unclear Industry 4.0 policy, higher-risk investment, insecure data sharing, lack of expertise and lack of incentive) are confirmed as the adoption barriers.

The successful adoption of supply chain integration with Industry 4.0 technology can strengthen the manufacturing sector and competitiveness. Therefore, this study can be a complimentary assessment to evaluate the Indonesia Industry 4.0 Readiness Index (INDI 4.0) and the effectiveness of the government support program.

The results can be used as the framework to foresee the successful implementation of smart manufacturing supply chain management and its integration. Therefore, the authors proposed the framework to foresee the successful implementation of smart manufacturing, supply chain management and integration.

Despite air travel having become a widely used means of transportation, the technological sophistication and human skill required for flying an aircraft remains a source of fascination and admiration. Aviation has been coined an ultra-safe system, coping with the duality of safety and efficiency by emphasizing expertise and learning, but also standardization and automation. Highly selected and continuously trained pilots have to work with increasingly complex and autonomous technology, which creates tensions between routinization and responsible action. Research on leadership and coordination in aircrews is reviewed in light of these tensions, pointing to the benefits of a functional approach to leadership which promotes optimal use of all resources in the team toward adaptive coordination. Furthermore, the leadership requirements arising from the fact that aircrews are ad hoc teams, usually only formed for a few flights, are discussed in terms of fast team-building coupled with the reliance on shared knowledge stemming from high levels of standardization. Due to the complex demands for leadership in aircrews, special training programs were developed early on, which have become a standard that many other high-risk industries are still striving for. The generalizability and need for further development of concepts embedded in successfully leading aircrews is scrutinized, focusing especially on leadership in ad hoc teams, the interplay of standardization and leadership, and the balance between shared and formal leadership.

This paper investigates how the marketing/entrepreneurship interface functions within the cultural sector. Specifically, the paper considers how cultural entrepreneurs in the music industry market not to customers, but to networks that control the resources necessary to support entrepreneurial ventures. Evidence is drawn from the qualitative research of a study on access to finance by owner‐managers of independent music companies (“cultural entrepreneurs”). The findings support the notion that “legitimation” is a key factor in accessing such resources. Cultural entrepreneurs have difficulties in establishing either “pragmatic legitimation” (derived from the self‐interest of organisations across marketing networks) or “cognitive legitimation” (derived from perceptions of normality and conformity within marketing networks). Marketing strategies at both individual and industry level are put forward to overcome these barriers. For individual businesses, a “selection strategy” using creative clusters or a “manipulation strategy” that manages the cultural environment are recommended. The implications for relationship marketing models are discussed.

Drawing on the gender self-schema theory, upper echelons theory and the literature on international business, this study aims to examine the impact of board gender diversity on firms' internationalization speed.

In this study, secondary data of 886 listed Chinese manufacturing firms from 2009 to 2018 are studied using the ordinary least squares regression model as the baseline method, an instrumental variable method is adopted for endogeneity control and both fixed and random effect models are adopted for the robustness test.

Board gender diversity reduces firms' internationalization speed, and the negative effect between board gender diversity and internationalization speed is stronger when the average age of female directors is older and weaker when female directors have international experience or financial background.

First, Chinese firms need to increase or decrease board gender diversity to match the board to firms' internationalization strategy. Increasing board gender diversity may be a more appropriate choice for firms that are expanding rapidly internationally, and vice versa. Second, when introducing female directors to international firms, it is essential to address other characteristics of these directors beyond their gender.

First, the authors contribute to the literature on board gender diversity using Chinese manufacturing firms as our research sample, which provides new insights into the economic consequences of increasing the number of female directors. Second, this research contributes to the literature on firms' internationalization speed. Third, the authors capture in more detail the economic consequences of increasing board gender diversity in the context of China.

To explain a recent enforcement action by the US Securities and Exchange Commission (SEC) highlighting risk factors for Foreign Corrupt Practices Act (FCPA) violations.

Summarizes the basis of the SEC’s enforcement action against Sanofi for violating the FCPA’s books and records and internal controls provisions, reviews the terms of the SEC’s resolution with Sanofi, explains Sanofi’s remedial efforts and cooperation with the SEC’s investigation, and discusses factors contributing to corruption risks in the healthcare industry.

The SEC’s enforcement action against Sanofi, and other recent enforcement actions, underscore the importance of comprehensive anti-corruption compliance programs and strong internal controls across large multinationals and their subsidiaries.

Companies operating in high-risk industries and markets should regularly assess and address corruption risks.

Practical guidance from experienced enforcement lawyers.

The emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?

Background context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.

Many accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.

This is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.