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Previous studies show that the implementation of gender equality encounters resistance in military organizations, but it is often invisible or seen as confined to anonymous structures or troubled individuals. This paper aims to show how the Swedish Armed Forces (SAF) use organizational principles to resist implementing gender equality measures.

The study is a qualitative analysis of discursive strategies in the SAF’s 2013–2018 annual reports to government.

The organizing principles of instrumentality and distance, while existing in parallel with gender equality efforts, actually pursue logics that prevents the SAF from implementing gender equality. The principle of instrumentality in this context means that gender equality in the SAF is of secondary interest to organizational members. The principle of distancing from the problem includes strategies that alienate female from male officers.

The contribution of this paper is the finding that the use of organizing principles represents conscious organizational resistance to gender equality efforts. This kind of use needs to be revealed and criticized to change military organizations.

This study examines the cognitive factors of adopting blockchain technology in various supply chain scenarios and its role in reframing the distinctive values of supply chain financing. Based on expectancy theory, this study explores the different profiles underlying the components of expectancy, valence and instrumentality.

This is a multiple-case study of four Fintech companies using blockchain technology to promote the performance of supply chain operations and financing.

The results show that blockchain-enabled supply chain finance (BSCF) can be classified into four scenarios based on the scope and purpose of blockchain technology applications. The success of BSCF depends on the profiles of BSCF expectancy (the recognized purpose and scope of BSCF), instrumentality (identified blockchain attributes and other technology combinations) and valence (the perceived distinctive value of BSCF). Blockchain attributes help solve information asymmetry problems and enhance financing performance in two ways: one is supporting transparency, traceability and verification of transmissions and the other entails facilitating a transformation to new business models.

This research applies a new perspective based on expectancy theory to study how cognitive factors affect Fintech companies' blockchain solutions under a given supply chain operation or financing activity. It explains the behavioral antecedents for applying blockchain technology, the situations appropriate for the different roles of blockchain technology and the profiles for realizing the value of blockchain technology.

This study aims to examine the influence of reward personalization on financing outcomes in the Industry 5.0 era, where reward-based crowdfunding meets the personalized needs of individuals.

The study utilizes a corpus of 218,822 crowdfunding projects and 1,276,786 reward options on Kickstarter to investigate the effect of reward personalization on investors’ willingness to participate in crowdfunding. The research draws on expectancy theory and employs quantitative and qualitative approaches to measure reward personalization. Quantitatively, the number of reward options is calculated by frequency; whereas text-mining techniques are implemented qualitatively to extract novelty, which serves as a proxy for innovation.

Findings indicate that reward personalization has an inverted U-shaped effect on investors’ willingness to participate, with investors in life-related projects having a stronger need for reward personalization than those interested in art-related projects. The pledge goal and reward text readability have an inverted U-shaped moderating effect on reward personalization from the perspective of reward expectations and reward instrumentality.

This study refines the application of expectancy theory to online financing, providing theoretical insight and practical guidance for crowdfunding platforms and financiers seeking to promote sustainable development through personalized innovation.

In the deregulated public sector upper secondary school field in Oslo, Norway, turnover among teachers is found to be high. The purpose is to examine whether instrumental practices like control-oriented HRM, performance appraisal and heteronomy directly or indirectly lead to turnover intention, as a crucial pre-stage to turnover. Another purpose is to examine whether this varies with feedback format.

The present study is based on a survey (N = 1,055) carried out among upper secondary school teachers in Norway. Data were analyzed with path analysis, and mediation and moderation analyses were performed.

The study shows that control-oriented HRM, PA dissatisfaction and heteronomy are antecedents to turnover intention for teachers receiving feedback in three different feedback formats. The effect of control-oriented HRM and PA dissatisfaction on turnover intention was generally not stronger among numerically rated than among those rated otherwise. For most feedback format groups, leader–member exchange mediated between turnover intention and PA dissatisfaction and heteronomy, respectively, but not between turnover intention and control-oriented HRM. For teachers rated with text, figures or colors, LMX moderated between control-oriented HRM and turnover intention.

The paper advances that introduction of instrumental practices will be seen as breaches of the psychological contract, but this does not apply to all feedback format groups, for example those receiving numerically rating. Limitations involve self-reported measures, direction of causality issues and a relatively low sample size for some groups.

Practitioners should note that both control-oriented HRM, performance appraisal and little autonomy may cause teachers to consider leaving their jobs. Practitioners should also be aware of the importance of the relationship between employee and leader, as negative responses to instrumentality may work through the leader–employee relationship, leading to turnover intention and, possibly, turnover.

The present study is among the first to examine whether and how antecedents to turnover intention vary with feedback format. A rare interaction between HRM and LMX is uncovered. Few other studies have analyzed the relationship between instrumental practices and turnover intention in light of psychological contract theory.

This study aims to empirically test the effects of key characteristics of performance-based contracting (PBC) (i.e. reward/payment scheme, increased supplier autonomy and transfer of responsibilities) on supplier goal commitment.

This study developed a conceptual model applying goal-setting theory (GST), expectancy theory (ET) and job characteristics theory (JCT). Survey data were collected and analyzed using structural equation modeling (SEM) to establish a validated measurement instrument for testing the hypotheses.

The findings revealed that PBC positively affects supplier goal commitment due to its unique characteristics, which translates into improved supplier performance. Furthermore, this study validated the mediating role of goal alignment and felt accountability operating between PBC characteristics and supplier goal commitment.

This study explored the buyer–supplier relationship from the supplier's standpoint. Using a more inclusive data set, future research may involve a dyadic analysis and focus on the effects of the following factors on the supplier goal commitment: relational aspects (e.g. trust and collaboration), the risk transfer from the buyer to the supplier, different incentive schemes and successful PBC implementation factors.

This study presents new, validated insights for contract selection, design and management. It underlines the importance of choosing the proper contract, having the appropriate contract design based on the desired outcomes and effective contract management by exhibiting the psychological/behavioral effect of fundamental PBC characteristics.

PBC represents an active research stream, but its psychological/behavioral implications are understudied. Therefore, this research puts forth a conceptual framework with multiple testable hypotheses illustrating the relationship between PBC and supplier goal commitment.

Sustainability is viewed as an encompassing perspective, as endorsed by the international policy context, driven by the UN’s Sustainable Development Goals (SDGs). We aim to examine how women entrepreneurs transform capitals to pursue sustainability, and to generate policy insights for sustainability actions through tourism entrepreneurship.

Applying qualitative approach, we have generated empirical evidence drawing on 37 qualitative interviews carried out in Turkey, whereby boundaries between traditional patriarchal forces and progressive movements in gender relations are blurred.

We have generated insights into how women entrepreneurs develop their sustainability practice by transforming their available economic, cultural, social and symbolic capitals in interpreting the macro-field and by developing navigation strategies to pursue sustainability. This transformative process demonstrates how gender roles were performed and negotiated in serving for sustainability pillars.

In this paper, we demonstrate the nature and instrumentality of sustainable tourism entrepreneurship through a gender lens in addressing some of these SDG-driven challenges.

We advance the scholarly and policy debates by bringing gender issues to the forefront, discussing sustainable tourism initiatives from the viewpoint of entrepreneurs and various members of local community and stakeholder in a developing country context where women’s solidarity becomes crucial.

This paper aims to analyse the key Faro notions of “heritage community” and “democratic participation” as defined in the Faro Convention, and how they challenge core notions of authority and expertise in the discipline and professional practice of cultural heritage.

This paper examines notions of “heritage community” and “democratic participation” as they are framed in the Faro Convention, and it briefly introduces two cases (Finland and Marseille) to explore their application. It then focusses on the implications of these two notions for heritage administration (expertise) in terms of citizen agency, co-creation of knowledge and forms of decision-making processes.

The Faro Convention favours an innovative approach to social, politic and economic problems using cultural heritage. To accomplish this, it empowers citizens as actors in developing heritage-based approaches. This model transforms heritage into a means for achieving socioeconomic goals and attributes to the public the ability to undertake heritage initiatives, leaving the administration and expert bodies as mediators in this process. To bring about this shift, Faro institutes the notion of “heritage communities” and fosters participative governance. However, how heritage communities practise participation may follow different paths and result in different experiences due to local and national political circumstances.

The Faro Convention opens up a window by framing cultural heritage within the realm of social and democratic instrumentality, above and beyond the heritage per se. But it also poses some questions regarding the rationale of heritage management (authority in governability), at least as understood traditionally under official heritage management discourses.

Building on the arguments of expectancy theory and social exchange theory, the present study provides insights into the process by which pay-for-performance (PFP) impacts employee job performance.

Based on a sample size of 226 employees working in a technology company in India, the study examines the relationships between PFP, procedural justice, organizational citizenship behavior (OCB) and employee job performance. Data on perceptions of PFP and procedural justice were collected from the employees, data on OCB were collected from the supervisors and the data on employee job performance were collected from organizational appraisal records.

The study found support for the positive relationship between PFP and job performance and for the sequential mediation of the relationship between PFP and job performance via procedural justice and OCB. Further, procedural justice was found to mediate the relationship between PFP and OCB.

The study was cross-sectional, so inferences about causality are limited.

The study tests the relationship between PFP and employee job performance in the Indian work context. The study shows that the existence of PFP is positively related to procedural justice which, in turn, is positively related to OCB. The study found support for the sequential mediation of PFP-job performance relationship via procedural justice and OCB.

The study provides an insight into the underlying process through which PFP is related to employee job performance. To the best of our knowledge, such a study is the first of its kind undertaken in an organizational context.

This study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms.

The linkages between role stressors and performance were analyzed through a quasi-longitudinal study of 476 chartered public accountants and trainee-chartered accountants surveyed before and after the busy season, using the partial least squares approach.

Only challenge appraisals are positively related to motivation before and after the 2018 busy season. Stress arousal is positively associated with burnout and physical symptoms. However, the associations between role ambiguity and conflict, and hindrance appraisals became insignificant after the busy season. The challenge appraisals–role ambiguity linkage persisted but reduced significantly. The burnout–performance association was insignificant in the two time periods.

A busy season with its increased challenge stressors has positive effects on performance through motivation but also negative effects through strains, which explains the observed insignificant net impact.

This quasi-longitudinal study first suggests the role of appraisals, motivation and physical symptoms as mediators of the effects of role stressors on performance. Then, it aids in the broad generalization of certain findings from previous studies. Finally, it demonstrates the applicability of the partial least squares approach, which has been hitherto under-used in behavioral accounting.

The rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks that protect consumers, combat money laundering and address risks linked to digital assets. Conventional approaches to confiscation and anti-money laundering are deemed insufficient in this evolving landscape. The absence of a central authority and the use of encryption hinder the identification of asset owners and the tracking of illicit activities. Moreover, the international and cross-border nature of digital assets complicates matters, demanding global coordination. The purpose of this study is to highlight that the effective combat of money laundering, legislative action, innovative investigative techniques and public–private partnerships are crucial.

The focal point of this paper is Australia’s approach to law enforcement in the realm of digital assets. It underscores the pivotal role of robust confiscation mechanisms in disrupting criminal networks operating through digital means. The paper firmly asserts that staying ahead of the curve and maintaining an agile stance is paramount. Criminals are quick to embrace emerging technologies, necessitating proactive measures from policymakers and law enforcement agencies.

It is argued that an agile and comprehensive approach is vital in countering money laundering, as criminals adapt to new technologies. Policymakers and law enforcement agencies must remain proactively ahead of these developments to efficiently identify, trace and seize digital assets involved in illicit activities, thereby safeguarding the integrity of the global financial system.

This paper provides a distinctive perspective by examining Australia’s legal anti-money laundering and counterterrorism financing framework, along with its law enforcement strategies within the realm of the digital asset landscape. While there is a plethora of literature on both asset confiscation and digital assets, there is a noticeable absence of exploration into their interplay, especially within the Australian context.