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The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information.

The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy.

This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ.

This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.

In the literature, evidence is to be found of the positive effect of high-performance work systems (HPWSs) on innovation in firms. However, innovation is enabled by not only human resources but also digital technology, and scholars have called for further investigation into the interplay between digital technology and HRM systems. Drawing on signalling theory and HPWSs research, the purpose of this study is to explore the moderating role of digital technologies in the relationship between HPWSs and innovation in the firm and consider employee participation as an additional conditioning factor.

This study uses data from the European Company Suvery 2019 administered in a sample of more than 20,000 European establishments and applies logistic regression with a three-way interaction.

HPWSs underpin product and process innovation. Moreover, this study shows that in firms with low levels of employee participation, digital technology enhances the effect of HPWSs on innovation, while in firms with high levels of employee participation, this effect is reduced.

This study enriches the scholarly discussion about the link between HPWSs and innovation in the firm, by investigating in theoretical and empirical terms the moderating effect of digital technology, underlining that either positive or negative synergistic effects are possible. By adding employee participation to the analysis, the authors cast light on an important boundary condition for understanding when the synergic effects become more prominent. This intends to respond to recent calls from scholars and practitioners for more insight into the precise nature of the synergies between HPWSs and digital technology on innovation in the firm, with important implications for management.

The purpose of this paper is to discuss relationships between high-performance work systems (HPWSs) and productive/counterproductive behaviours initiated and performed by employees. Using the ability, motivation and opportunities (AMO) theoretical framework, the authors described how an HPWS influences employee behaviours. The authors suggest that HPWSs could increase productive work behaviour and decrease counterproductive behaviours by mediating employees' affective commitment and moderating their self-efficacy.

This study is based on data from 563 questionnaires, which were completed using the computer-assisted telephone interview method. The respondents were knowledge workers, representing companies of various sizes in the Knowledge-Intensive Business Service (KIBS) sector in Poland. Statistical verification of the mediation and moderation analyses was conducted with macro PROCESS (ver. 3.3).

This research confirmed a significant statistical relationship between all examined variables. It has been shown that HPWSs influence productive and counterproductive behaviours both directly and indirectly through mediation of affective commitment. The statistical analysis also confirmed the study’s hypothesis that self-efficacy moderates relationships between an HPWS and employee behaviours.

This study has two limitations: its cross-sectional design and the use of self-reported questionnaire data.

This study is the first to explore mediating mechanisms between HPWSs and employee performance in the context of the KIBS companies in Poland. The results indicate that HPWSs are important antecedents of productive and counterproductive behaviours among knowledge workers.

Although we know that HRM practices can have a huge impact on employees’ innovative work behaviour (IWB), we do not know exactly which practices make the difference and how they affect IWB. Thus, the purpose of this paper is to determine the best HRM practices for boosting IWB, to understand the theoretical reasons for this, and to discover mediators and moderators in the relationship between HRM practices and IWB.

Based on a systematic review of the literature, the authors carried out a content analysis on 27 peer-reviewed journal articles.

Working with the definitions and items provided in the articles, the authors were able to cluster HRM practices according to the ability-motivation-opportunity framework. The best HRM practices for enhancing IWB are training and development, reward, job security, autonomy, task composition, job demand, and feedback.

The results of this study provide practical information for HRM professionals aiming to develop an HRM system that generates innovative employee behaviours that might help build an innovative climate.

A framework is presented that aggregates the findings and clarifies which HRM practices influence IWB and how these relationships can be explained.

This paper presents a case study on the problem of loading air containers in air express carriers motivated from DHL and Air Hong Kong. The problem is to determine the containers to be loaded and the locations of the loaded containers in an aircraft while maintaining stability of the aircraft. The objective of the problem is to maximize the revenue obtained from delivering containers. We present an integer programming model to represent and optimally solve the problem. Computational experiments done on a number of randomly generated test instances show that the integer program can be a viable tool for generating loading plans in the companies since optimal or near-optimal solutions for the test instances are obtained within a reasonable amount of computation time.

The purpose of this paper is to explore the impact of human resource (HR) management practices on achieving competitive advantage through studying the mediating role of employee satisfaction in the context of five-star hotels in Northern Cyprus.

To produce numeric data as well as to test the hypothesis, the researchers employed structural equation modeling and AMOS. The testing included (n=439) questionnaires. The model suggested by the authors examined the tourism sector, and in particular, five-star hotels located in Northern Cyprus.

The main research findings revealed that HR practices had a significant effect on competitive advantage. By comparison, the research findings revealed that the mediator variable had no effect on achieving competitive advantage for five-star hotels in Northern Cyprus.

This study demonstrates originality by responding to the recommendations of prior studies conducted on HR in Northern Cyprus Island. This makes a theoretical contribution to the field, since only Turkey recognizes Northern Cyprus, which makes conducting research on this country a challenge for researchers worldwide. Based on this study’s outcomes, this paper discusses its theoretical and practical implications, as well as recommendations for future research.

This study aims to examine the relationship between the agile way of working and team performance and engagement. Furthermore, psychological safety climate was investigated as a mediator of this relationship. As organizations are increasingly adopting the agile way of working method beyond the information technology (IT) setting, the authors researched its effects in teams across a variety of functional domains.

Survey data was collected from 97 agile teams working in various functional domains in a multinational bank. The data was analyzed using structural equation modeling.

Results indicated that the agile way of working is directly and positively related to team engagement and performance. Moreover, psychological safety climate acted as a partial mediator of each of the respective outcomes.

This study illustrated that the agile way of working is beneficial for teams beyond the IT setting, as it is positively associated with psychological safety climate, engagement and performance across functional domains.