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Upon the premises of social exchange theory (SET), this study aimed at hypothesizing and examining a serial mediation model that investigated the underlying mechanism through which a high-performance work system (HPWS) affects individuals’ future time perspective (FTP).

The hypothesized relationships were examined using responses collected from 275 employees from 15 local private banks and 40 established branches through a proportionate stratified sampling technique. The statistical package for social sciences (SPSS) PROCESS macro 3.0 and analysis of moment’s structure (AMOS) 24.0 were employed for data analysis purposes.

The study revealed that HPWS is indirectly related to the individuals’ FTP through workplace social courage (WSC) and employee well-being (EWB) sequentially. Prescriptions for theoretical and managerial implications were discussed, and future research viewpoints with limitations were acknowledged.

This study illuminated the underlying mechanism and theoretical logic linking HPWS and individuals’ FTP by proposing the serial mediating effect of WSC and EWB.

As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and professional services employees occupy an ambiguous space as climate mitigation measures have different economic implications for their clients. The purpose of this paper is to investigate how Australian professionals experience climate change and respond to the issue within their workplace.

This mixed methods study applies a systems thinking framework to investigate: how do professionals’ experiences of the issue of climate change and the workplace influence their cognitions, emotions and behaviour? And in particular, what psychosocial antecedents precede voicing climate concern?

Firstly, a survey of professionals (N = 206) found social norms, perceived behavioural control and biospheric values, but not attitudes, significantly predicted prohibitive green voice. Middle managers were significantly likely to voice climate concern, whereas senior managers were significantly likely to express climate scepticism. Ten professionals were then interviewed to gain a contextualised understanding of these trends. Interpretive phenomenological analysis identified five interrelated themes: (1) active identity management, (2) understanding climate change is escalating, (3) workplace shapes climate change response, (4) frustration and alienation and (5) belief that corporations prioritise profit.

Findings are discussed in relation to how employees may both embody and adapt their organisations. These results have implications for understandings of workplace meaningfulness and organisational risk governance.

The purpose of this paper was identification and empirical assessment of the differentiation of consumers' attitudes in Ukraine and Poland to Russian brands and other brands offered on the Russian market after Russia’s aggression against Ukraine on February 24, 2022.

The main research methods include a systematic literature review and the authors' own surveys conducted in November 2022. The research sample comprised 950 consumers – 67% of them were Poles, 30% – Ukrainians and 3% from other countries.

A respondents' country (Poland and Ukraine) does not impact attitudes to brands offered on the Russian market after Russia's invasion of Ukraine on February 24, 2022. Moreover, it does not affect and differentiate emotional engagement in the conflict and assistance to war victims. Cluster analysis resulted in identifying two groups on the basis of consumers' declared emotional reactions to the war. The first group was smaller (N = 353, 37.2%), referred to as “indifferent consumers”, and was characterized by a greater inclination to purchase brands offered in Russia. The other cluster, referred to as “sensitive consumers” (N = 597, 62.8%), comprises those engaged in offering assistance to war victims, showing strong emotions in connection with the aggression and military activities and characterized by a clearly negative attitude to Russian and other offered brands and an inclination to boycott these brands.

A short time horizon, the study confined to two countries, difficulties in reaching Ukrainian respondents due to power failures in Ukraine in the period of conducting the survey (November 2022), a non-representative research sample – overrepresentation of people aged 18–25 years.

The research study contributes to the knowledge about consumer brand attitudes and preferences under unique social, economic and market conditions. These conditions were created by Russia's invasion of Ukraine in 2022, as well as the international and global character of the war in Ukraine. The significant implications of the study refer to brand communication policies and companies' CSR-related declarations. A number of consumers' errors were recorded, resulting from wrong brand retrieval, which were rectified at a later stage as a result of international restrictions imposed on Russia, harsh media criticism and social international embargoes imposed on brands offered in Russia. The marketing communication of contemporary global brands should give consideration to the informative function of CSR activities, and the communication process should be continuous. Critical attitudes and an inclination to boycott brands point to the possible consequences faced by inconsistent and ethically doubtful brand policies. This implication is clearly confirmed by the results of the study.

The authors also wish to highlight the implications for practice and society. As mentioned earlier, Polish consumers involved in providing aid to victims of the war also expressed their opposition to the war by boycotting Russian products and international brands remaining in Russia. Popularization of the research results obtained by the authors can be a form of sensitizing the public to the need for long-term relief, awakening global awareness of the essence and importance of sanctions imposed on Russia, as well as the possibility of expressing opposition through individual purchasing decisions and boycotting brands still present in Russia.

The study allowed for identifying consumers' differentiated brand attitudes in two countries: a country inflicted by war (Ukraine) and a front-line country, strongly supporting Ukraine (Poland). The research contributes to consumer behavior theories and studies of consumer attitudes and preferences from the perspective of international corporations' CSR activities under the unique conditions of war. Also, it contributes to the knowledge of the mechanism of forming attitudes to Russian and international brands offered in Russia among CEE consumers.

An in-depth analysis of how senior managers in a large multinational corporation interpret their social and environmental responsibilities revealed that, notwithstanding formal corporate interpretations, discrepancies persisted in their interpretation of what was expected of them and how to implement it. Two fault lines emerged: (1) an instrumental versus a normative interpretation of corporate societal responsibilities, and (2) a focus on ‘doing less/no harm’ versus ‘doing more good’. This chapter introduces a theoretical framework that combines these fault lines to form four quadrants that each represent a different set of challenges managers face as they commit to improving their organisation’s impact on society. Rather than adjudicate between them, a holistic interpretation of corporate social responsibility (CSR) takes all four types into account. But the four types of challenges differ considerably in nature and thus in the strategic approach that is necessary to deal with them. In this chapter, each quadrant is discussed in detail. What characterises the issues in this quadrant, what mindset, and what strategy are necessary to address them? The chapter concludes with the observation that the framework, and the taxonomy of types of CSR challenges that it brings to the fore, creates greater awareness of how industries are confronted with different sets of challenges and thus need different strategic approaches. A better understanding of these differences may lead to more support, in particular for those managers who work in industries that face a disproportionate share of one particular type of challenges, the ‘nasty trade-offs’.

Those involved in the criminal justice system are very often some of the most marginalised in society and can have some of the most complex needs. Likewise, there is little in the literature on the use of peer support in prison. We begin the chapter by drawing on the literature to examine some of the outcomes associated with peer work in the criminal justice system. The change in identity that marks the desistence process is articulated throughout this chapter. Drawing on his experience of working as a peer in the prison setting, David brings some of these abstract concepts to life.

Through its advanced computational capabilities, cyber–physical systems (CPS) proffer solutions to some of the cultural challenges plaguing the effective delivery of facilities management (FM) mandates. This study aims to explore the drivers for the uptake of CPS for FM functions using a qualitative approach – the Delphi technique.

Using the Delphi technique, the study selected experts through a well-defined process entailing a pre-determined set of criteria. The experts gave their opinions in two iterations which were subjected to statistical analyses such as the measure of central tendency and interquartile deviation in ascertaining consensus among the experts and the Mann–Whitney U test in establishing if there is a difference in the opinions given by the experts.

The study’s findings show that six of the identified drivers of the uptake of CPS for FM were attributed to be of very high significance, while 12 were of high significance. Furthermore, it was revealed that there is no significant statistical difference in the opinions given by experts in professional practice and academia.

The study’s outcome provides the requisite insight into the propelling measures for the uptake of CPS for FM by organisations and, by extension, aiding digital transformation for effective FM delivery.

To the best of the authors’ knowledge, evidence from the literature suggests that no study has showcased the drivers of the incorporation of CPS for FM. Hence, this study fills this gap in knowledge by unravelling the significant propelling measures of the integration of CPS for FM functions.

This study aims to explore the role customer satisfaction play in mediating the nexus between commitment, trust, relative dependence and customer loyalty from an emerging market context under a business-to-business (B2B) setting.

The study was a descriptive survey, and using convenience sampling technique, questionnaires were used to gather data from 356 businesses that were distributors of Guinness Ghana Company Limited. Partial least squares structural equation modeling was used to test the proposed hypotheses for this study, and macro-PROCESS was performed to test the mediating effect of customer satisfaction.

The findings show that relative dependence had the most considerable significant and positive impact on B2B partners satisfaction, followed by commitment and trust, respectively. A positive and significant relationship was also found between B2B firms’ satisfaction and loyalty. The result also indicates that customer satisfaction mediates the relationship between commitment, trust, relative dependence and B2B loyalty.

Practitioners can manipulate specific relative dependence, commitment and trust features to increase customer satisfaction with their firm’s services, thus ensuring longer-term customer loyalty.

Drawing on the social exchange theory, this study provides a more profound perspective focusing on an emerging market context, by examining from a B2B setting the significance of commitment, trust, relative dependence and B2B partners satisfaction on loyalty.

This paper examines open innovation (OI) based on sustainability principles within the agri-food sector. The study aims to understand the interplay between different actors and develop a typology of their roles in fostering sustainability. Three key research questions guided our inquiry: “WHY” sustainability is driving the OI initiatives as presented by companies, “WHO” participates in OI interactions and “HOW” these interactions are structured among diverse agri-food actors.

Through a theoretical prism encompassing OI modes, types, practices, sustainability dimensions and multilevel perspectives, we analyzed 78 agri-food sustainable OI initiatives, as described by the companies, to identify and explain why, who and how they engage in OI to drive sustainability shifts.

The results reveal typical patterns of transaction and cooperation between actors and confirm the collaborative nature of sustainable OI in the agri-food sector when actors must transcend traditional economic boundaries and reshape both the internal performance culture and the broader industrial or community mindset. The paper also conceptualizes the roles of actors in co-creating value in the context of sustainable food transitions.

This study brings the theoretical lenses of OI to conceptualize the collaborative nature of sustainability transitions in the agri-food system. The focus on sustainability transitions is dominantly placed on innovators at the niche level, while incumbents tend to be depicted as protecting the status quo. Thus, the focus on the collaborative interplay among different actors engaged in OI for sustainability contributes to offering a more nuanced view of innovation in sustainability transitions. In turn, the development of a typology of actors, motivations and configurations of OI from sustainability transition perspectives contributes to strengthening the conceptualization of sustainable value co-creation in the OI realm.

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.

The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.

This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).

External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.

The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.

For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.

To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.