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This paper aims to examine whether firms meeting or just beating an earnings benchmark engage in tone management in earnings conference calls to complement earnings management in the UK context. It also investigates whether the audience tone in beating or just meeting earnings fails to predict future performance.

This study was performed using a sample of non-financial UK firms listed in the FTSE 350 index over the period 2010–2015.

The findings show that firms that exercise more earnings management to meet or just beat earnings are positively associated with the abnormal tone during earnings conference calls. The outcomes also reveal that the audience’s tone of firms meeting or just beating an earnings benchmark fails to predict future performance. This confirms the effectiveness of the tone management in managing the perception of audience.

This study highlights the need for increased accountability by firms on earnings conference call. It also supports academics and practitioners in understanding the management discretion used in reporting and communication during the earnings conference call. Overall, the results of this study are beneficial for regulators, policymakers and professionals, regarding confirming the need for the earnings conference calls to be regulated.

To the best of the authors’ knowledge, this is the first study that examines the association between earnings management and tone management in the UK earnings conference calls. It adds to the existing literature by examining the self-serving behaviour of managerial tone during earnings conference calls within a sitting in which meeting or just beating a benchmark is used. Unlike several studies that explain the behaviour of tone as a signalling strategy, this study reveals that the tendency of impression management behaviour can explain the tone management.

Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.

For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.

Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.

Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.

The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.

The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

The primary purpose of this study is not only to examine the connections between self-determined motivation, attitudes toward change and participation in change, but also to explore the moderating impact of perceived organizational support on organizational change, and the mediating role of attitudes toward change in the link between perceived competence and participation in change.

The data were collected from one semiconductor manufacturing company (study 1) and one logistics service company (study 2). Employees who experienced organizational change before were invited to finish the survey. The partial least squares-structural equation modelling (PLS-SEM) technique and SPSS PROCESS (model 14) were utilized to analyze the data.

The study findings indicated that the perceived autonomy and relatedness were positively connected with perceived competence, which in turn would lead to better attitude toward change. Additionally, it was found that the perceived competence and attitude toward change would positively predict participation in change. More importantly, perceived organizational support would reinforce the positive relationship between attitude toward change and participation in change.

Although there are many organizational change reports, relatively little attention has been paid not only to the mediating role of attitudes toward change in the implication of organizational change but also to the moderating impact of perceived organizational support on the final success of organizational change.

: 本研究的主要目的, 除了探討自決動機和對變革的態度兩者與參與變革的關係;也探究組織支持感對組織變革所起的緩和作用, 以及對變革的態度在感知的才能和參與變革兩者的關聯上所起的調節作用。

: 有關的數據取自一間半導體製造商 (研究一) 和一間物流服務公司 (研究二) 。 曾體驗過組織變革的僱員被邀參與一項調查, 研究人員採用結構方程模式: 偏最小平方法 PLS-SEM、以及SPSS PROCESS (模型14), 來分析調查得來的數據。

: 研究結果顯示、感知的自主和關聯性兩者與感知的才能有正關聯的關係, 而這反過來則會引來對變革有較良好的態度。研究結果亦顯示、感知的才能和對變革的態度兩者均能積極預測變革的參與;更重要的是、組織支持感會強化對變革的態度與參與變革之間的正關聯。

: 雖然有關組織變革的研究報告唯數不少, 惟於組織變革上的啟示而言, 探討對變革的態度所起的調節作用的研究實唯數不多, 而且、探討組織支持感對組織變革能否最終成功所起的緩和作用的研究似頗稀少。

This study investigated the relationship between last-mile distribution or delivery (LMD) and commodity access through the mediating role of commodity availability and commodity security and the moderating effect of supply chain integration (SCI).

The study adopted the survey research design and employed the questionnaire instrument in collecting primary data from respondents in Eastern Regional Health Institutions in Ghana. The total number of valid responses received was 204. The partial least squares structural equation modeling (PLS-SEM) approach was adopted to analyze the relationship between the study variables.

The findings showed that there is a positive and significant relationship between LMD and commodity availability as well as LMD and commodity security. Moreover, while the relationship between commodity availability and commodity access is positive and significant, that between commodity security and commodity access is positive but insignificant. Furthermore, there is a positive and statistically significant relationship between LMD and commodity access. The study discovered that the interaction between LMD and commodity access is insignificant and negatively affected by SCI.

To the best of the authors' knowledge, no previous studies have empirically verified the effect of LMD on commodity access in the presence of mediating factors such as commodity availability and commodity security and SCI as the moderating factors.

Corporate social responsibility (CSR) ISO standards have been noted as an essential marketing strategy by which firms can achieve consumer trust while improving environmental, social, and quality factors. This study discloses the contextual relationship between CSR ISO standards and sustainable impulse buying behavior. This study also looks to uncover the CSR ISO driving and linkage factors that motivate consumers to make sustainable impulsive purchases.

Three distinct research methods were employed in this research. First, a consumer expert opinion-based Interpretive Structural Modeling (ISM) approach was adopted to reveal the contextual relationship between CSR ISO factors and sustainable impulse buying behavior. Secondly, Matrice Impacts Croises Multiplication Appliques Classement (MICMAC) was used to examine these factors' driving and dependent power. In addition, Minitab package software was also used to check the statistical validation of ISM-MICMAC results.

The results indicate that although environmentally responsible CSR ISO 14001, socially responsible CSR ISO 26000, and consumer perception of product quality CSR ISO 9001 standards contain strong driving power, their dependent power was weak. All these CSR ISO factors (14,001, 26,000, and 9001) strongly impact each other and sustainable impulse buying. Therefore, these three CSR ISO factors have been placed at the bottom of the ISM model. The CSR ISO 14020 standard (labeling of the product), knowledge of CSR ISO standards, consumer trust, and advertising about CSR ISO standards have been placed in the middle. The mentioned factors have intense driving and dependent power and are classified as linkage factors for sustainable impulse buying. Impulse buying behavior has weak driving and strong dependent power, yet this factor strongly depends on other CSR ISO factors. Hence, this factor is placed at the top of the ISM model. In addition, the Minitab package software results indicate that ISM-MICMAC results are statistically valid.

To the best of our knowledge, this research is unique and examines the influence of CSR ISO factors on sustainable impulse buying in the context of Pakistani consumers. Secondly, our study has thoroughly investigated several CSR ISO factors and allied these factors in the context of consumer buying behavior. Third, several CSR ISO factors and impulse buying behavior were examined using a mix of ISM-MICAC and Minitab methods. Thus, including these steps in our study has led to the development of a novel technique.

Based on the resource-based view (RBV) theory, this study examines how supply chain digitalisation affects firms’ performance by enabling firms to build supply chain agility and innovation capability.

Drawing from the dataset of 271 firms in the United Arab Emirates (UAE), we used structural equation modelling to validate the models. Mediation and moderation analyses were performed to test the research hypotheses.

The results suggest a positive correlation between supply chain digitalisation and a company’s performance, fully mediated by both supply chain agility and innovation capability. The interplay between supply chain agility and innovation capability has the potential to result in unfavourable outcomes for a firm’s performance. These results provide valuable insights into supply chain management during digital transformation.

The study advances the extant research on the antecedents of a firm’s performance by incorporating supply chain digitalisation and mediating mechanisms of supply chain agility and innovation capability that serve as a conduit between supply chain digitalisation and a firm’s performance based on RBV.

American Community colleges are vital to the country's economic mobility and are leaders in developing and facilitating career, technical, and workforce education. This study explored employer perspectives on employees' common and specialized skills across industries in the United States.

Employers were profiled for one year using a case study and content analysis method. They submitted performance records for at least three employees who graduated from community college career, technical, or workforce programs.

Data revealed that overall, employees were successful at work, but employers focused on employability skills across disciplines (common skills); specialized skills employers focused on were associated with business operations and processes and seemed to be something other than industry-specific technical knowledge.

This article and the research it refers to constitute original work that has not been reproduced or published. The value of this article is premised on new longitudinal data, which could be used to improve and progress institutional CTE and WD programs.

Drawing on the conservation of resources theory, the present study aims to design and explore the influence of abusive supervision and coworker incivility on turnover intention among frontline employees (FLEs). Besides the mediating effects of work stress between abusive supervision and turnover intention, coworker incivility and turnover intention also be explored.

Data from 311 FLEs are collected by a self-administered structured questionnaire and analyzed by confirmatory factor analysis and structural equation model.

The empirical results established that abusive supervision and coworker incivility significantly predicts work stress and work stress significantly predicts turnover intention. Abusive supervision significantly predicts a positive relationship with turnover intention, whereas coworker incivility with turnover intention is vis-à-vis. Besides, abusive supervision and coworker incivility significantly predict turnover intention via work stress. The study further illustrated the control variables, e.g. education, experience, and proactive personality of FLEs.

The study finds abusive supervision and coworker incivility as stressors in the emerging economy for FLEs. However, coworker incivility on turnover intention cannot predict as expected because the roles of the supervisor and coworker are different in this context.

The continuous support of supervisors and coworkers can reduce the stress and consequences of reducing the intention of turnover of FLEs. The concerns can enhance their support by using respect and credit for work, maintaining privacy, providing proper feedback, being sensible to the performance, and entitlement to any achievement. They also suggest ensuring a work environment of privacy, fair treatment, importance to suggestions, and ascertaining punishment for any colleague's mistreatment.

The frontliners always contribute a large pie of output for any organization. Supervisors and coworkers impact the day-to-day life of FLEs.

As a study on FLEs in the context of evolving economy, the investigation fulfills the inconsistencies of the previous result with the mediating role of work stress with a strong theoretical base.