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The present study aims to investigate the psychometric properties of the picture story exercise (PSE), a tool for measuring implicit motivations in Iran.

The research method is descriptive correlation and was conducted in two studies. In the first study 24 psychology master’s students were selected by convenience sampling method and tested them to check retest and inter-coder reliability. The second study investigated the correlation between self-reports and the PSE test on a sample of managers. Its statistical population comprised all the managers of a refinery company, 50 people were selected by convenience sampling method. To check the concurrent validity of the PSE test, the participants of the second study, completing the PSE, also completed the needs questionnaire of Steers and Porter (1979).

The findings showed that the PSE test in the Iranian sample had high retest reliability (0.62 on mean) and inter-coder reliability (0.87 on mean), and, following previous research, it does not show a significant relationship with self-reported motives.

PSE can be used in future research as a tool that has demonstrated its reliability and validity in the Iranian sample.

Measurement of implicit motives is a practical factor for predicting people’s behavior, the necessity of using tools that can accurately evaluate implicit motives is strongly felt. Taking into account the fact that so far, in Iranian samples, implicit motivations have not been measured, therefore, the current research is trying to answer this question, whether one of the most important and prominent tools that were made for this purpose and used in various studies can also be used in Iranian samples.

Digital labor platforms (DLPs) are transforming the nature of the work for an increasing number of workers, especially through extensively employing automated algorithms for performing managerial functions. In this novel working setting – characterized by algorithmic governance, and automatic matching, rewarding and punishing mechanisms – gig-workers play an essential role in providing on-demand services for final customers. Since gig-workers’ continued participation is crucial for sustainable service delivery in platform contexts, this study aims to identify and examine the antecedents of their working outcomes, including burnout and engagement.

We suggested a theoretical framework, grounded in the job demands-resources heuristic model to investigate how the interplay of job demands and resources, resulting from working in DLPs, explains gig-workers’ engagement and burnout. We further empirically tested the proposed model to understand how DLPs' working conditions, in particular their algorithmic management, impact gig-working outcomes.

Our findings indicate that job resources – algorithmic compensation, work autonomy and information sharing– have significant positive effects on gig-workers’ engagement. Furthermore, our results demonstrate that job insecurity, unsupportive algorithmic interaction (UAI) and algorithmic injustice significantly contribute to gig-workers’ burnout. Notably, we found that job resources substantially, but differently, moderate the relationship between job demands and gig-workers’ burnout.

This study contributes a theoretically accurate and empirically grounded understanding of two clusters of conditions – job demands and resources– as a result of algorithmic management practice in DLPs. We developed nuanced insights into how such conditions are evaluated by gig-workers and shape their engagement or burnout in DLP emerging work settings. We further uncovered that in gig-working context, resources do not similarly buffer against the negative effects of job demands.

This study aims to understand the learner behaviour of millennials for Massive Open Online Courses (MOOCs) in the post-adoption stage by extending the theory of Unified Theory of Acceptance and User Technology 2 (UTAUT2) with expectancy confirmation model (ECM) along with personal innovativeness as the exogenous, satisfaction as a mediating and continued intention as an endogenous construct.

This study applied a cross-sectional research design by using a survey method to collect primary data with a structured questionnaire. Convenience sampling was used to collect data from millennial MOOC users, and partial least square structural equation modelling method was applied for data analysis.

The results indicate that performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation influence satisfaction. Similarly, performance expectancy, hedonic motivation, personal innovativeness and satisfaction influence the continued intention for MOOCs.

In terms of limitations, the study applied a cross-sectional research design that could lead to data collection bias. Similarly, the study used convenience sampling as the authors did not have access to the participant list of users from MOOC platforms.

The research highlights various insights to all the stakeholders on improving MOOC satisfaction and enhance the continued intention for millennial learners.

The findings of this research bridge this gap by examining the post-adoption usage behaviour of MOOCs by extending the baseline model of UTAUT2 with personal innovativeness and integrating it with ECM.

This paper aims to present the vertical integration state-of-the-art and propose an expansion of the operations and supply chain management (OSCM) field by identifying gaps and bottlenecks.

This paper uses a systematic literature review based on a sample of 173 OSCM field articles, collected from Scopus and Web of Science databases.

There are no single factors, such as future costs, structures or skills development, in the decision to vertically integrate operations. It is necessary to combine the vision of production costs with the perspective of governance and transaction costs. In addition, it is essential to consider the competency perspective and its impact on capability building.

Few studies have attempted to understand how vertical integration is used in terms of OSCM research themes and theories. Vertical integration can help companies face challenges and serve as a potential solution for achieving better prices, demand control and quality management.

The significant role of vertical integration mechanisms in supply chains is crucial for managers evaluating a firm's reconfiguration with more vertical operations. Policymakers interested in supporting the smoothness of vertical integration decisions in regulatory agencies play a key role as contingencies.

In times of global challenges, vertical integration is a strategy known to be more effective for firms to obtain a competitive advantage, making them more resilient.

This paper addresses gaps in the vertical integration theme and provides insights for future research development.

In industrial buyer–supplier relationships, being an attractive customer has been found to result in superior supplier performance. However, there is a limited understanding of how these benefits transfer to the public domain. This study aims to explore the influence of customer attractiveness on supplier resource mobilization efforts toward the public sector.

A qualitative approach was used, focusing on in-depth interviews with 23 informants from 3 critical and complex supplier markets. The data were processed using inductive coding and thematic analysis.

The findings indicate that customer attractiveness in the public sector influences suppliers’ mobilization efforts on several dimensions. In addition to stimulating competition in the tender phase, customer attractiveness can yield important benefits to quality, supply stability and innovation during the business relationship. It appears imperative for the public sector to improve its standings with suppliers to both mitigate the apparent risk of sub-par treatment and to unlock the preferential supplier treatment associated with being an attractive customer.

Receiving increased mobilization from suppliers will result in better use of public money and help improve resilience and innovation in public procurement.

This study extends the research on customer attractiveness in the public sector by being the first to explore the range and nature of its influence on supplier mobilization efforts.

Buying firms involve suppliers early in New Product Development (NPD) projects to benefit from their capabilities. The authors investigate the joint impact on project performance improvement, of the social capital established throughout the project, and the strategic preferred buyer/supplier statuses awarded prior to the project, from the buyer's perspective.

The authors propose a conceptual model underlining the complementary contribution to project performance of social capital dimensions and of preferred partners' statuses resulting from social exchange expectations. The model is analyzed with Partial Least Squares using 80 responses of purchasers and R&D managers involved in collaborative NPD projects with suppliers.

The relational capital built during the project has a positive central role, with a direct impact on NPD project performance and mediating effects through cognitive and structural capitals. The preferred partners' statuses have strong direct impacts on performance, and mediating effects that do not completely supplant the social capital's contribution.

The implications for the efficient management of supplier involvement are twofold. First, the authors encourage strategic investments of buying firms to acquire preferred buyer's status and to support preferred supplier programs. Second, the authors alert them on the importance of establishing trust and shared cognition during the project.

This study captures NPD project performance from the social angle of buyer–supplier relationship management. It demonstrates the complementarity of relationship management at the strategic and operational levels, before and during the project unfolding.

This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.

The authors' sample is comprised of 355 professional auditors working in the private and public sectors in Iranian firms in 2022. The authors use cross-sectional multivariate regression as the main methodology, along with the structural equation modeling (SEM) technique.

The authors find that a higher level of narcissism leads to a greater level of professional skepticism among auditors, which ultimately can enhance the quality of the audit process. The results provided via the robustness tests also supported this finding.

The authors' findings further the understanding of the role of narcissistic personality traits in improving professional skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks.

The importance of multi-agency information sharing is recognised as central to tackling crime and disorder in an intelligence-driven environment. However, whilst technology can facilitate and enhance this process, barriers to effective agency information exchange are consistently reported. This paper aims to categorise how information sharing takes place in a law enforcement operational setting and whether there is scope to improve the process.

There were two stages to the method; firstly, a select group of practitioners with intelligence-related experience (n = 28) were interviewed to identify the most common approaches to operational information sharing. This generated a categorisation model, which was tested with a larger group of practitioners (n = 73). A mixed-methods approach was adopted.

The research found consensus surrounding four different approaches to information sharing, labelled as: (1) inform and request, (2) meet and share, (3) customised database and (4) integrated systems. These are used at various levels of frequency, dependent on the operational context.

This research provides original evidence-based research to show law enforcement practitioners vary in the way they share information. By demystifying and categorising the process, it provides understanding for practitioners, policymakers and researchers, allowing barriers to be more readily tackled in a much more cost-effective manner.

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.

Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.

The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.

The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.

This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.