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To increase the understanding of how entrepreneurship education impacts entrepreneurial careers, the purpose of the paper is to investigate the role that a venture creation program (VCP) might have in mitigating or surpassing a lack of other antecedents of entrepreneurial careers. In particular, the authors focus on entrepreneurial pedigree and prior entrepreneurial experience.

Data from graduates of VCPs at three universities in Northern Europe were collected through an online survey. Questions addressed graduate background prior to education, yearly occupational employment subsequent to graduation and graduates' own perceptions of entrepreneurial activity in employment positions. The survey was sent to 1,326 graduates and received 692 responses (52.2% response rate).

The type of VCP, either independent (Ind-VCP) or corporate venture creation (Corp-VCP), influenced the mitigation of prior entrepreneurial experience. Prior entrepreneurial experience, together with Ind-VCP, made a career as self-employed more likely. However, this was not the case for Corp-VCP in subsequently choosing intrapreneurial careers. Entrepreneurial pedigree had no significant effect on career choice other than for hybrid careers.

Entrepreneurial experience gained from VCPs seems to influence graduates toward future entrepreneurial careers. Evidence supports the conclusion that many VCP graduates who lack prior entrepreneurial experience or entrepreneurial pedigree can develop sufficient entrepreneurial competencies through the program.

This study offers novel evidence that entrepreneurship education can compensate for a lack of prior entrepreneurial experience and exposure for students preparing for entrepreneurial careers.

With the increasing awareness and recognition of the importance of corporate governance (CG), its practices and mechanisms along with their effect on performance and general organization’s behavior have become of interest for many scholars. The purpose of this paper is to examine the relationship between CG, with a focus on the board of directors (BOD) and the audit committee, and the level of corporate social responsibility (CSR) practices toward health, refugees, community, and environment.

Data were collected through a questionnaire distributed to 203 employees working at family-owned enterprises (FOE) in Lebanon. SmartPLS 3.0, statistical software for structural equation modeling, was used to analyze data.

The results indicate that the audit committee component of CG has a significant positive impact on CSR dimension practices toward health, refugees, and community and environment. Furthermore, family members’ engagement in the board of directors and decision making plays a moderating role on the relationship between the audit committee and CSR practices toward health, community, and environment, as well as the relationship between the BOD and CSR toward community and environment.

The role of family members’ engagement in the effectiveness of CG and CSR practices FOE is studied.

The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach.

The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies.

The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL.

The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies.

This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability.

The results offer tangible results for measuring and reporting firm’s social and environmental performance.

This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

Self-employment is considered one of the responses to precarious employment, particularly among those who lost jobs during an economic crisis. Although starting a new business is widely available, operating new ventures remains challenging. This article aims to explore the premises of self-employment success, namely self-employment intention and proactive coping as crucial predictors of further performance.

The authors recruited participants among initially unemployed individuals who participated in the entrepreneurial program aimed at creating self-employment. Since entrepreneurs are expected to have specific personal characteristics important for performance, the authors assessed proactive coping as the key factor for self-employment intention.

The results depicted proactive coping as crucial in performing own ventures in the long run, which suggests that self-employment intention may change over time.

Proactive coping is particularly appropriate for self-employed at any stage of the entrepreneurial process because it maintains the intention to perform own business. Thus, the findings underline the need for proactive coping training for entrepreneurs, particularly those previously unemployed.

As the self-employment intention may differ in time, the importance of being proactive in operating small businesses increases.

Most of the major Islamic countries’ stock exchanges have not been able to perform at the same pace with the major emerging countries’ stock exchanges since the mid of 1990s. The purpose of this paper is to examine the implications of stock market liberalization on cost of capital as one of the crucial driver to stock market development and physical investment growth in emerging Islamic countries.

This study employs static panel data techniques on the sample of seven emerging Islamic countries over the years 1989-2008.

The findings of this study suggest that stock market liberalization significantly reduces cost of capital in the stock markets of sample Islamic countries, which carries policy-oriented implications. Reduction in the cost of capital increases the number of exchange-traded companies, profitability of projects and aggregate investment level; therefore, the study findings are highly concerned by the economic policymakers, corporations and investors alike.

In the literature, different proxies are employed to measure stock market liberalization and cost of capital as well. Due to data limitations, this study could not employ different proxies for both, especially for stock market liberalization, for robustness purpose. That limitation further restricted the coverage of Islamic stock markets and time period. Therefore, generalization of the study results for overall Islamic stock markets can be slightly drawn.

The paper provides further understanding regarding the effects of SML on cost of capital, thereby indirectly on the stock market development, in the context of EIC.

The purpose of this paper is to explore the prevalence of musculoskeletal disorders (MSDs) and determine factors influencing MSDs among rice farmers.

A cross-sectional study was carried out among 156 rice farmers from 14 villages in Tarnlalord sub-district, Phimai district, Nakhon Ratchasima province, Thailand, from February 2017 to March 2017. Face-to-face interviews, including demographics, work characteristics and musculoskeletal pain, were conducted using a modified standardized Nordic questionnaire.

The results revealed that both 78 males and 78 females participated in the study to which the average of age and body mass index (BMI) was 45.5±11.4 years and 24.9±4.0 kg/m², respectively. All rice farmers reported MSDs in at least one body region during the six months preceding the interview. The highest prevalence of MSDs showed 86.5 percent in the lower back area, followed by 85.9 percent in the neck, and 80.7 percent in the shoulders. The analysis of binary logistic regression and Spearman’s rank correlation showed that factors such as gender, age, BMI, work experience and farm size influence MSDs’ occurrence, and pain severity in one or more body regions (p < 0.05).

Musculoskeletal injuries are a significant health problem in rice farmers. The study indicated that appropriate agricultural practices such as working posture, equipment size selection and carrying loads should be recommended to prevent MSDs. Thus, the occupational health and safety services in agricultural workers are needed.

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.

To comply with the adopted Paris Agreement, global finance flows must be measured against climate scenarios consistent with possible pathways towards limiting global warming to 2°C or less. For this, there must be proven and accepted accounting principles for assessing financial plans of climate relevant actors against climate models. As there are a variety of data sources describing the financial plans of relevant actors, these principles must accommodate a variety of reported information, while still yielding relevant metrics to different stakeholders. The paper aims to discuss these issues.

A set of accounting principles tested by governments, financial supervisory bodies and both institutional investors and mangers, covering global-listed equity and corporate bond investment is described.

The application illustrates that a common set of accounting principles can act across both asset classes and provide relevant metrics to multiple stakeholders.

The principles require data of varying quality and are ultimately unverified. Thus, the definitive quality of the output metrics is uncertain and is yet to be characterized. The principles are yet to be applied to the credit market as the information is seldom publicly available, but it too plays an important role in the required market transition and therefore must be incorporated into these guiding principles of analysis.

The principles allow for standardised assessment of financial flows of equity and corporate debt with global climate scenarios.

It illustrates the acceptance of a common set of accounting principles that is relevant across different actors and asset classes and summarizes the principles underlying the first climate finance scenario analyses.

This paper contributes to the theory of the relationship between human resource management (HRM) and innovation at small- to medium-sized enterprises (SMEs) by conducting a conceptual analysis of the question why Germany boasts by far the highest number of “Hidden Champion” SMEs. This is done by case studies from the army and public financial management of aid disbursal in developing countries. Implications for HRM at SMEs are discussed.

Conceptual analysis using case studies.

Contributing towards filling the gap concerning theoretical underpinnings of the link between HRM and innovation, we suggest that interdisciplinary work from relevant organisational case studies indicates that the concept of institutional design to provide motivational incentives may be relevant, especially concerning high performance systems with bundles of HRM practices. Specifically, the fundamental principle of subsidiarity is found to be important.

The research is broadly applicable to organisations of all kinds, as the diverse case studies indicate. We point towards tentative implications for the firms that account for the majority of the work force, namely SMEs, and among them the most successful ones, the so-called “Hidden Champions”.

HR managers can improve motivation, performance and innovation by decentralising decision-making as far as possible, while ensuring the overall organisational goals are well understood and shared, and resources are dedicated to train and educate staff. Additionally, the conception of rank-order competitions complements the institutional design.

Greater productivity and material performance as well as greater job satisfaction via larger autonomy and decision-making power on the local level can be achieved by the application of subsidiarity as key HRM configuration. This can be employed at SMEs, as discussed, but also other organisations. Further, the principle of subsidiarity and the greater emphasis on staff training and education may help reduce inequality.

Our paper contributes towards filling the gap in the literature on the link between HRM and innovation, by identifying the role of subsidiarity. We introduce an interdisciplinary perspective, with contributions from economics and psychology, among others. We also contribute to the history of HRM.

This paper empirically explores the types and extent of cultural diversity strategies in Sweden, a developed economy with many migrant workers. The role of organizational culture as the context and the association with diversity strategy and the selection of international skilled migrant workers are examined.

Empirical data are collected by surveying 249 Swedish large or medium-sized firms. Cluster analysis is used to explore the configuration of organizational culture, cultural diversity strategy (CDS) and selection and development criteria.

The authors identify five clusters of organizations. Organizational culture is the main contextual factor that influences the CDS and human resource (HR) approaches for selecting skilled migrant workers. The profile of the clusters including organizational culture, diversity strategies, the selection criteria and firm demographics is presented. The empirical results indicate that organizational culture and demographics are associated with the choice of diversity strategy and, consequently, HR processes.

This study's main focus is on international skilled migrants, which is among empirically less-studied areas in global mobility literature. Furthermore, until now more attention has been directed toward studying the consequences of diversity than toward understanding the factors that influence choice of diversity strategies and practices. This study focuses on antecedents of diversity and attempts to understand the factors that influence adoption and implementation of different cultural diversity strategies.