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Organizational diversity training is designed to enhance employees' skills and competencies regarding diversity and its management. The question of its effectiveness, and the conditions under which it thrives, remains a matter of debate. Unlike previous studies that have predominantly focused on the perspective of training participants, this study shifts the lens to the viewpoints of diversity training providers in Germany – a country where the formal requirement for diversity management was implemented relatively recently. The primary objective is to ascertain the critical factors influencing training effectiveness from the providers' perspective.

This research draws upon case studies based on document analysis and qualitative interviews with diversity training providers across Germany.

The investigation reveals that the effectiveness of diversity training, as perceived by providers, hinges on several key factors: the organizational environment (including the widespread recognition of diversity issues and the presence of an organizational diversity framework), the attributes of diversity trainers (notably their personal familiarity with diversity) and the setting and design of the training (such as venue, duration and a blend of instructional approaches). A notable barrier to achieving effective training outcomes is the lack of supportive conditions within client companies, exemplified by limited training budgets, which impedes the accurate assessment of training effectiveness.

This study marks a novel contribution to the field by explicitly focusing on the perspective of diversity training providers in Germany. It provides new insights into the importance of the organizational context surrounding diversity education within the private sector.

Due to the rapid development of artificial intelligence (AI) technology, increasing the use of AI in healthcare is critical, but few studies have explored the extent to which physicians cooperate with AI in their work to achieve productive and innovative performance, which is a key issue in operations management (OM). We conducted empirical research to answer this question.

We developed a conceptual model based on the ambidextrous perspective. To test our model, we collected data from 200 Chinese hospitals. One senior and one junior physician from each hospital participated in this research so that we could get a more comprehensive view. Based on the sample of 400 participants and the conceptual model, we examined whether different types of AI use have distinct impacts on physicians’ productivity and innovation by conducting hierarchical regression and post hoc tests. We also introduced team psychological safety climate (TPSC) and AI technology uncertainty (AITU) as moderators to investigate this topic in further detail.

We found that augmentation AI use is positively related to overall productivity and innovative job performance, while automation AI use is negatively related to these two outcomes. Furthermore, we focused on the impacts of the ambidextrous use of AI on these two outcomes. The results highlight the positive impacts of complementary use on both outcomes and the negative impact of balance on innovative job performance. TPSC enhances the positive impacts of complementary use on productivity, whereas AITU inhibits the negative impacts of automation and balanced use on innovative job performance.

In the age of AI, organizations face greater trade-offs between performance and technology management. This study contributes to the OM literature from the perspectives of operational performance and technology management in three ways. First, it distinguishes among different AI implementations and their diverse impacts on productivity and innovative performance. Second, it identifies the different conditions under which automation AI use and augmentation are superior. Third, it extends the ambidextrous perspective by becoming an early adopter of this approach to explore the implications of different types of AI use in light of contingency factors.

Even if digital financial services have a positive impact on financial inclusion, it creates a digital as well as gender divide within and across countries, creating regional disparity even within developing nations. Though pandemic has initiated digitalization of various services, there has been scanty research on whether digital transfer of income can improve digital financial inclusion in post-pandemic era, especially in developing countries. The purpose of the current study is to explain the regional disparity within developing countries from three regions East Asia Pacific, South Asia and Sub-Saharan Africa, using latest World Findex data, 2021.

The author takes an instrumental variable approach to run bivariate probit model to find the factors that motivate the users to make digital payments.

The study observes that electronic transfer of wages, government transfers and remittances can motivate individuals to make use of digital mode of transactions and mobile. The practice of formal saving and borrowings are the prerequisites. However, this mechanism holds good for East Asia Pacific and not for South Asia and Sub-Saharan Africa, which are poor in information and communication technology infrastructure. Women are lagging behind men, but digital transfer of wages motivate them to make digital transaction.

Digitalization of all government services and provision of affordable mobile network and internet services are necessary for regions like South Asia and Sub-Saharan Africa. In East Asia Pacific region, data protection, data governance and better regulatory framework are required. Higher female labor force participation with digital transfer of wages and empowerment with smartphones are key to reducing the Gender gap.

The current study corrects for the possible endogeneity issue, which the extant literature has not paid attention to, and provides region-specific and gender-specific policy recommendations for an improved digital inclusion.

This study aims to explore how females on committees (FOC) and committee ethnic diversity (CED) impact environmental, social and governance performance (ESGP).

This study examines 126 listed firms under the coverage of FTSE ESG Ratings in Bursa Malaysia between 2017 and 2019. This study applies partial least squares structural equation modeling (PLS-SEM) to examine the hypotheses. While the risk of common method variance is minimised using multiple data sources for the analysis, instrumental variable-free approach, i.e. Gaussian copula method which is implemented in SmartPLS 4.0 has been used to address the potential endogeneity of the model.

Empirical evidence demonstrates significant positive direct relationships between FOC and ESGP, as well as CED and ESGP. The argument of resource dependence theory and positive empirical results on the two direct relationships hold firm despite several committees being aggregated as one construct with the aim of providing different insights into the literature.

This study provides implications for firm leadership to consider reviewing the composition of committees by increasing female representation while striking a balance in the appointment of committee members of different ethnicities to enhance firm ESGP.

To the best of the author’s knowledge, this study adopts a holistic approach by capturing, for the first time, the female representation of audit, nomination, remuneration and risk management committees. These dimensions are further developed into a single quantifiable variable, presented as FOC. Similarly, the ethnic diversity of the respective committees is aggregated and developed into a single quantifiable construct: the CED. Unlike most existing studies that commonly use econometric software, the application of PLS-SEM in this study contributes to the limited body of corporate governance and ESG studies that use PLS-SEM.

The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.

The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.

The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.

The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.

This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.

The importance of financial dependence of small and medium enterprises (SMEs) on their performance is a relatively unaddressed area of research. Relatedly, whether and to what extent foreign bank penetration exerts an impact in the presence of financial dependence also remains an open question. The purpose of the paper in this regard is to exploit unit-level data on Indian SMEs and assess the independent and interactive effects of financial dependence on SME behaviour, in the presence of foreign banks.

This study uses fixed effects specification to address the issue. In subsequent analysis, this study also uses an instrumental variable approach for robustness.

The results indicate that financial dependence improves investment and employment, although there is a decline in productivity. These findings differ across size classes of SMEs. Similar is the evidence in the presence of foreign banks. In particular, foreign bank penetration leads to a decline in investment for micro and medium SMEs, although for small SMEs, the impact is found to be the opposite.

To the best of the author’s knowledge, this is one of the early within-country studies to examine the interface between SMEs and financial dependence and the role played by foreign banks in this regard.

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.

Despite the growing interest in the field of supply chain sustainability (SCS), little exploration of new theories exists. Therefore, this paper aims to introduce practice theories to SCS studies through a practice turn.

This is a conceptual paper in nature. Hence, based on theoretical arguments, the authors elaborate on how the practice turn can arise in the SCS field.

The theoretical elaboration is rooted in the understanding that sustainability is not limited to the materiality of environmental and social issues, as often observed. Instead, there is a need to include immaterial, emotional and intangible elements to better comprehend SCS practice. The authors argue that a continuum exists for a practice turn, including practice-based view, practice-based studies and critical practice theory.

The authors provide a research agenda with a comprehensive perspective of understanding the application and implications of practice theories to SCS.

The practice turn in SCS studies can support managers to better understand their practices not only through recognizing explicit activities but also mainly by reflecting on hidden elements that affect their performance.

SCS studies can better engage with grand challenges through a practice turn, which helps increase its contribution to solving social problems.

Unlike previous literature, the paper elaborates on how practice theories are powerful in supporting both scholars and practitioners in moving away from an extremely economic focus to genuinely embrace sustainability practice. In doing so, the practice turn appears as an important phase for SCS field maturity.

The integration of social media and e-commerce has resulted in a rising phenomenon among individual content providers (ICPs), who used to offer free content, to provide consumers with paid content, such as online courses, Q&As or consultations. Despite the prevalence of ICPs’ content monetization, empirical research has rarely studied its underlying mechanism. This paper examines how the characteristics of free content contributed by ICPs on social media platforms influence their paid content sales, focusing on the perspective of human brand.

The empirical setting is an online knowledge exchange platform, where users are allowed to provide free content (e.g. answers) on the social media platform and launch paid content (e.g. lectures) on the e-commerce platform. A machine learning technique is employed to construct measures for the characteristics of free content, and fixed-effects estimation is presented to confirm which factors have a significant influence on the sales of paid content.

The empirical results show that the quality, diversity and expertness of free content have a significant positive impact on the sales of the ICP-paid content, with the brand popularity of ICP playing a mediating role.

This study is the first attempt to demystify the relationship between content contribution and ICPs’ content monetization from the perspective of human brand. The findings validate the effectiveness of the “Selling by Contribution” strategy and provide valuable insights for ICPs and social media platforms.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.