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The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.

There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.

This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.

This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.

To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.

This study aims to explore the factors that affect online knowledge sharing among the scientific performance of academics at the University of Mosul, Republic of Iraq.

Data were collected by using a random sample by means of an electronic questionnaire distributed to 211 academics at the University of Mosul via online platforms. Structural equation modeling was used to test hypotheses using AMOS 24 software.

The results showed that collaboration, perceived flexibility and willingness to share had a significant effect on online knowledge sharing behavior and that which in turn had an effect on the academic performance of respondents, while the results showed no influence of knowledge self-efficacy and communication on the behavior of online knowledge sharing.

In this research, the effects of five factors on online knowledge sharing behavior were studied, in addition to the effect of the latter on academic performance. The research did not study the effect of the participants’ personal characteristics on the behavior of knowledge sharing online, which could be an area of future investigation. The study was limited to online knowledge sharing for academics working in public universities, and the authors suggest conducting a future study from the perspective of medical staff working in hospitals and its impact on their performance.

Based on the findings of the current study, this study suggests that the academic staff at the University of Mosul and similar universities pay attention to scientific cooperation between researchers and teaching staff, by creating online groups to carry out joint research projects that contribute to sharing knowledge among participants through social media in general and scientific platforms in particular. Establishing a scientific research portal could serve this well for example.

Most previous studies have focused on areas related to knowledge sharing in higher education institutions from the traditional perspective and therefore studies that examine the factors affecting online knowledge sharing among academics are limited, so this study fills this gap. This paper focuses on identifying the scientific benefits for academics through knowledge exchange and the use of electronic platforms at the University of Mosul. The study is expected to contribute to enhance the exchange of knowledge online between academics in similar universities in Asia and Africa due to the convergence of cultures and the nature of the work of these universities, as well as the possibility of generalization due to the research’s use of the deductive method.

Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and origin nations, but academic research and policy discussions have ignored them. Intersectionality raises complex contextual issues that require comprehensive examination and inclusive policies and programmes. This study is aimed at exploring how Romanian women migrant entrepreneurs experience their transnational intersectional journeys of belonging, as they create, negotiate and enact their intersectional identities of the country of origin, gender and being entrepreneurs in the UK and Romania.

This Interpretative Phenomenological Analysis (IPA) draws on draws upon Crenshaw's (1991) intersectional and Social Identity theories (Tajfel and Turner, 1979) to investigate how nine interviewed RWMEs have experienced their transnational journeys of acculturative belonging in the UK and Romania.

The study findings show how RWMEs undo and negotiate their intersecting identities to adhere to socio-cultural standards in both their host and native nations. In the UK, they feel empowered as women entrepreneurs, but in patriarchal Romania, their entrepreneurial identity is revoked, contradicting the prescribed socio-cultural roles.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

Teamwork is necessary for engineering to address today’s complex challenges. Therefore, team members must improve their teamwork competencies for more significant team development and effectiveness. This study aimed to analyze how a non-directive coaching intervention model for an entire team influences the individual team members’ teamwork competencies.

Action research was used in this study with a quasi-experimental design featuring control and experimental groups comprising final-year engineering students from Universidad Politécnica de Madrid. The sample included 168 students, with 132 in the control group and 36 in the experimental group. The experimental group underwent a non-directive team coaching intervention involving three sessions. Competencies were evaluated using the teamwork competency test (TWCT), administered at the course’s beginning and end to measure progress.

The results show that the individuals who participated in the team coaching significantly increased their competencies, particularly “conflict resolution” and “feedback.”

This study’s value contributes to identifying the positive impacts of non-directive team coaching interventions on individual teamwork competencies, fostering collaborative skills and supporting collective goals.

This research focuses on the work–family facilitation process to theorize and examine the potential positive impact of perceived overqualification (POQ) on an individual’s work–family interface. Drawing on social cognitive theory of self-regulation, this research identifies work–family balance self-efficacy (WFBSE) as a motivational mechanism through which POQ affects work engagement. Additionally, it proposes flexibility human resource (HR) practices as a key moderator of this process.

This research collected multi-wave time-lagged data from 342 managers in the hospitality industry. The research focused on managers with the title of headwaiter and above, while front-line service personnel were not included.

The results showed that POQ had an indirect positive relationship with work engagement via WFBSE. The results also showed that employee-experienced flexibility HR practices moderated the effectiveness of WFBSE in translating POQ into work engagement.

This research provides guidance and insights into how HRM systems can be customized to sustain positive outcomes in situations of overqualification. It is crucial that hotels offer flexibility options or individualization of work arrangements for overqualified employees.

The potential positive impact of POQ on employees’ work–family interface has been neglected. In addition, prior research has devoted little attention to potential organizational factors that enhance the positive effects of POQ. By examining the mediating and moderating effects, this research aims to explain how and under what conditions POQ facilitates work engagement.

The paper aims to investigate the determinants of workplace innovation behavior of women employees in Pakistan. With a growing share of women's participation in the labor force in developing economies, it is crucial to understand their behavior. The authors looked into various practices that drive women's innovative behavior using social exchange theory (SET) as a theoretical framework.

This study is quantitative-based on the positivistic paradigm. Following the survey method technique, responses are collected from 317 female employees in the service industry. The authors used structural equation modeling for the data analysis.

The results indicate a significant impact of leader-member exchange (LMX) on employee empowerment; schedule flexibility was also a possible predictor of workplace innovation behavior through mediating roles of employee empowerment and response to change. The study findings are consistent with the prior literature and according to the developed hypothesis. Further, women's response to change partially mediates women employees' empowerment and workplace innovation behaviors. In addition, LMX significantly affects women's response to change through women employees' empowerment, leading to workplace innovation behavior.

The implication is that supervisors should be adaptable in working relationships with their women employees to bring positive workplace innovative behaviors. They create such exchanges with employees to make them feel that the organizations value them. The paper identifies the need to develop supportive supervisor-employee exchange relationships to encourage positive, innovative behavior in female employees.

This paper examines the workplace innovation behavior of women employees in Pakistani patriarchal society and a male-dominating workplace environment.

The purpose of this study is to understand the strategy adopted by family firms in using social media for their business. Based on the social media usage, this paper attempts to segment family firms. To do so, a reactive – proactive – innovative (RPI) scale was developed for the study. Then, the family firms were categorised as reactive, proactive or innovative social media users. Further, based on the scale developed, clusters were created. Family firms were placed into different clusters based on the strategy that they had for using social media platforms for their business.

A pilot sample of 50 family firms and a main study of 256 Indian family firm entrepreneurs were surveyed through self-administered questionnaires. Factor analysis reduced the 12 scale-based questions to three distinct factors. Confirmatory factor analysis was then conducted on the main sample to confirm the constructs identified using exploratory factor analysis. Cluster analysis was used to build clusters of entrepreneurs who use social media as part of their digital marketing strategy.

Findings reveal that the Indian family firm market is largely divided into four main segments. These segments represent distinct behaviours with respect to the use of social media. The four segments of family firm entrepreneurs were named as high rollers, ignorant inhabitants, trend-setters, combative crowd based on their social media usage behaviour. These clusters give deep insights into the strategic usage of social media by family firms.

The limitation of this study is that entrepreneurs from all Indian states were not considered in the sample because of cost implications. This research study has only created the segmentation of the family firms as reactive, proactive or innovative social media users and also has created the clusters as high rollers, ignorant inhabitants, trend-setters and combative crowd. Also, the reasons for their behaviour and root cause for the strategic usage have not been studied.

This study reflects on current practices of family firms with respect to usage of social media and groups them into large identifiable clusters. Equipped with the findings from this study, the RPI scale developed for the study and the clusters created, entrepreneurs can now move towards better use of social media for innovation.

Although past studies have advocated the use of social media to spur innovation in firms, this study segments the current market based on their practices. It allows readers to gauge the proportion of family firms using social media for innovation and paves the way for a change in behaviour amongst these firms.

Non-verbal communication (NVC) remains largely understudied despite its importance in today's fast-paced and cross-cultural management and research landscape. This article is significant because it reveals valuable insights into NVC, which represents 65–93% (Mehrabian, 1981) of communication and has the potential to considerably increase management effectiveness and efficiency by providing leaders and researchers with the knowledge they need to understand and handle diversity with competence.

This article draws on social identity theory (SIT) (Tajfel and Turner, 1979) and rapport management theory (RMT) (Brown and Levinson, 1987) to analyse illustrative interview extracts of co-occurring verbal and NVC from an interpretative phenomenological analysis (IPA) study focussed on understanding how London-based Romanian migrant entrepreneurs experience acculturation.

Romanian migrant entrepreneurs use a variety of verbal and non-verbal communication approaches in their acculturation narratives, providing depth and occasionally shifting meaning. These tactics include repeating verbal discourse with non-verbal clues, replacing verbal communication with non-verbal gestures, complementing verbal communication and juxtaposing non-verbal cues with verbal descriptions.

This study makes a valuable contribution to the fields of qualitative organisational management and entrepreneurial studies by addressing the lack of methodological tools available for analysing non-verbal language in interpretative research. This study presents a systematic technique for assessing non-verbal language symbols that has been developed through face-to-face interviews. The article utilises the first-hand interview experience of a Romanian co-researcher to demonstrate the significance of NVC in the transmission of meaning and the formation of identities amongst Romanian migrant entrepreneurs. These findings contribute to a better understanding of organisational management and research practices, particularly about this understudied entrepreneurial minority of Romanian businesses in London, by helping researchers and managers better grasp the cultural and contextual meanings communicated non-verbally. The article holds significance in the context of cross-cultural and organisational management practices.

Mega-infrastructure development plans pave the way for policies to upgrade the infrastructure, environmental management and different aspects of locals’ well-being. These developmental dynamics can positively affect rural tourism including heritage sites destinations. The quality of life of local people can be linked to this positive developmental change through long-term and sustainable economic revitalization projects. In terms of this process, developing large-scale infrastructure and incorporating tourism sustainability can improve the quality of life-related to different dimensions that are critical to the community's well-being. Therefore, researchers have attempted to address this issue.

Data were collected between September and October 2020. The study sample size was the residents of Zhabagly village, including Zhabagaly, Abaiyl and 115 Railway settlements. Moreover, the residents were older than 18 years. A systematic random sampling technique was utilised to reach the targeted sample size and the researchers received 243 responses from the locals. Structural equation modelling (SEM) was used for analysis.

The findings from the structural equation modelling suggest that sustainable tourism increases due to the positive effect of mega-infrastructure development and positively impacts the locals' quality of life. Notably, no direct effect of mega-infrastructure development on quality of life reveals the pivotal role of sustainable tourism. Therefore, during the COVID-19 period, the dimensions of sustainable tourism – economic, market, socio-cultural and environmental – played a role in securing the positive impact of mega-infrastructure development on the locals’ quality of life.

This research highlighted the fact that when infrastructure projects are implemented to their full potential, they will generate sustainable tourism activities, provide eco-adventure activities, relax, treat signatories and boost the economy of all stakeholders. The study used AMOS to test the hypotheses. Qualitative research methods, including interviews with citizens, government officials and tourism managers, require further study.

The infrastructural development on a mega-scale means building an upscaling tourism ecosystem. This ecosystem is marked by the availability of drinking water, waste and energy management facilities that support the elevation of living material, community, health, safety and emotional well-being. It reflects the policy-level implications for future Belt and Road initiatives (BRIs). The tourism industry's resilience during COVID-19 has practical lessons for other industries.

Large-scale infrastructure construction must create favourable conditions for the rapid development of tourism. The availability of clean water, waste and energy management facilities contributes to the food production, social cohesion, physical and mental health and general well-being of the ecosystem. This is one of the few studies that used sustainable tourism as a mediator between the impact of large infrastructure projects and their impact on the quality of life of locals during the COVID-19 pandemic. Aksu-Zhabagly, a World Heritage Site in Kazakhstan, was the site of this field study.