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This paper aims to examine resource allocation behaviors of US and Taiwanese managers to help multinational firms understand the potential for divergence in resource allocations under different contextual conditions by managers from different national cultures.

The experimental design was developed as a 2 (national culture) × 2 (degree of project completion) × 2 (nature of market information) factorial design. The first two were between-subject factors. Because we would investigate subjects’ responses to both favorable and unfavorable conditions, the nature of market information was designed as a within-subject factor. Also, to avoid an order effect, half of the subjects first received favorable information and then unfavorable information, and the other half received the market information in the opposite order. Questionnaires were distributed randomly to subjects.

The results show that Taiwanese managers are less willing than US managers to continue a project in the presence of favorable information, but that both groups are equally willing to continue the project when receiving unfavorable information. Furthermore, Taiwanese managers allocate more funds than US managers do when the project is near completion. The authors use uncertainty avoidance and individualism to explain the different judgment and decision behaviors of these two cultural groups.

In this study, the authors examine only two contextual factors in resource allocation contexts. There are other important contextual factors associated with national culture that should be scrutinized, such as risks involved in each project, incentive plans related to performance evaluation and information asymmetry between central managers and division managers. It would be interesting for future studies to examine these factors in conjunction with different dimensions of national culture.

This study provides empirical evidence of the impact of different aspects of national culture (i.e. uncertainty avoidance and collectivism/individualism) on managerial resource allocation in light of different degrees of project completion and different types of market information. The results of our experiment add to both practice and theory of management. The findings of this study help top-level managers better understand the effects of national culture on division managers’ resource allocations. Hence, it may be possible to design incentive schemes and decision aids to mitigate the divergence in judgments and decision-making that can be attributed to cultural differences. This study also contributes to the management literature by extending our knowledge of complex managerial resource allocation decisions by incorporating the role of national culture with contextual factors.

This paper aims to examine whether and how two firm-level factors jointly moderate the relation between corporate social responsibility (CSR) activities and firm performance: (1) the “alignment” between a firm's CSR activities and risk preferences and (2) performance measurement systems (PMS).

Using survey responses from top managers of private Italian companies and matching archival data on the financial performance of these companies, the authors show that the positive effect of CSR activities on firm performance is contingent upon CSR–risk alignment, which creates competitive advantages, and the extent to which the firm's PMS are supportive of its strategic initiatives.

The findings suggest that to extract economic benefits from CSR activities, firms must align CSR activities with their risk preferences and rely on PMS to overcome the causal ambiguity between CSR activities and competitive advantage.

Overall, this study contributes to both the CSR–firm performance and consequences of PMS literature and holds significant practical implications.

The influence of entrepreneurial orientation and knowledge management on innovation, the influence of knowledge management on the implementation of strategies and the influence of entrepreneurial orientation, knowledge management, innovation, implementation of strategies to organizational performance, where the organization referred to is an Islamic boarding school.

This research applied quantitative causal design and was an explanatory research. It was conducted at an Islamic boarding school in Malang in the period of April to December 2017. The population of this study included the managers of the pesantren, teachers and employee representatives making strategic decisions. The unit of analysis in this study consisted of Pondok Pesantren Ar Rohmah Putra, Pondok Pesantren Ar Rohmah Putri, Pondok Pesantren Al Izzah, Tazkiyah IIBS, Pondok Pesantren Darul Maghfirroh, Pondok Pesantren An Nur Putra, Pondok Pesantren An Nur Putri, PSBB MAN 3 Malang, Pondok Pesantren Ar Rifa’i Putra and Pondok Pesantren Ar Rifa’i Putri.

First, entrepreneurial orientation and knowledge management have a significant and positive impact on the improvement of innovation. This means that the higher the entrepreneurial orientation and knowledge management by Islamic boarding schools, the better the innovation in business competitiveness. Second, knowledge management positively affects the strategy implementation. This means the better the knowledge management, the better the strategy implementation of within the framework of business competitiveness of Islamic boarding schools. Third, entrepreneurial orientation, knowledge management and strategy implementation have a significant effect on the improvement of performance of Islamic boarding schools. The higher the entrepreneurial orientation, knowledge management and strategy implementation, the better will be the performance of Islamic boarding schools.

This study is one of the few studies that examine the influence of entrepreneurial orientation, knowledge management on innovation, implementation of strategies and the impact on organizational performance.

Strategic planning and strategy implementation are proposed to impact overall performance. However, the purpose of this study is to empirically examine the mediating effect of organisational excellence on the relationship between strategic planning, strategy implementation and organisational performance (OP).

Hypotheses have been developed for testing using primary data obtained through a survey questionnaire. The data were gathered from the Dubai police organisation. Out of a total of 500 questionnaires, only 244 questionnaires were returned. For measurement and structural models, the structural equation modelling (SEM) approach was used to analyse the data.

All proposed hypotheses were supported and confirmed the positive and significant relationships between strategic planning, strategy implementation, organisational excellence and OP. Statistical findings using SEM-partial least square also confirmed the mediating role of organisational excellence as a mechanism between strategic planning, strategy implementation and OP.

Results discussed many valuable implications. The outcomes will help managers, decision-makers and practitioners to consider organisational excellence strategy when implementing strategic planning process to achieve the best performance.

The current study is one of the most important empirical studies to analyse and examine the relationships between strategic planning, strategy implementation organisational excellence and business performance. In addition, this study is one the rare studies that involve excellence as a practice when implementing strategic planning process.

To provide an understanding of how video recording can be used to mediate university level teacher development for language learning in diverse classrooms.

This study draws on cultural historical activity theory (Engeström, 1999) and the subsequent professional development literature to conceptualize video as a tool for self-reflection and critique to further learning. This chapter outlines how video analysis can be used in inservice teacher education to investigate the micro- and macro-interactions with English learners.

We found that utilizing various forms of analysis on a single video from the classroom can help teachers build connections between the micro and macro processes and implications of language in classrooms with English learners. Additionally, by studying videos of classroom activities, teachers learn how linguistic theories and particular instructional and assessment tools can be implemented in their own classrooms.

Videos can be a powerful tool for teacher educators and professional development experts because they allow for the analysis and reflection of a variety of analytic levels. Additionally, this study provides evidence that videos can be used to anchor otherwise discrete university coursework and bring cohesion and collaboration throughout the curriculum.

The main aim of this study was to examine the earnings management behaviours, including both accrual-based and cash flow-based earnings management, of Chinese firms during the Global Financial Crisis (GFC).

A data set of 1,392 firm-year observations derived from a large sample of China's top listed firms (based on total assets) was constructed and investigated via univariate and ordinary least squares regression analyses.

Two distinct conclusions can be drawn from the results of the study. First, the top Chinese listed firms did engage in earnings management, as indicated by comparisons of the means of the absolute values of both accrual-based and cash flow-based earnings management indicators in the periods before and after 2008 when the GFC started. Second, investigation of earnings management directions revealed that in response to the GFC, the firms from construction-related industries and the airline industry manipulated earnings upwards through either accrual-based and/or cash flow-based earnings management activities. On the other hand, firms in the household durables industry engaged in earnings-reducing activities. These findings reflect the effect of the stimulus package launched by the Chinese Government in an effort to combat the GFC. In addition, the results indicate that firm characteristics such as size, leverage, profitability and growth affected the earnings management behaviours of the firms analysed in the study.

The empirically derived findings of this study contribute to the literature pertaining to the effects of the GFC on earnings management practices in China, which has remained relatively scant to date.

Myra Hindley is typically described as an ‘icon of evil’. In the 1960s, Hindley and her boyfriend Ian Brady sexually tortured and murdered at least two girls and three boys, aged between 10 and 17 years, in the Manchester area of the UK. All except one were sexually assaulted. She has provoked a huge amount of public commentary for more than three and a half decades after her conviction. This chapter asks how Hindley's actions were understood and interpreted at the time. Central themes are the concept ‘evil’, sexual violence, pornography, permissive society and patriarchy, as refracted through gender and class.

The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions.

The authors conducted a survey among financial analysts with the use of the computer-assisted telephone interview (CATI) method and an online questionnaire. The adopted methods included purposeful, quota sampling and snowball sampling.

Results indicate that financial analysts make use of CSR disclosures very rarely and attribute little importance to such information. Despite the limited use of CSR information and negative assessments of its quality, respondents are in favor of making a more frequent use of CSR disclosures. Finally, except for an analyst’s attitude toward the “comparability in time” information characteristic, results do not indicate any significant differences between SSAs’ and BSAs’ responses.

The limited number of questionnaires prevented the use of more sophisticated statistical methods and the formulation of conclusions that could apply to the entire population. In addition, although the adopted CATI method provides a number of advantages, it also has its limitations – interviews had limited time and the questions along with the answers had to take into account the respondents’ limited perception ability.

The results of this study suggest that CSR disclosures have limited usage for financial analysts, at least in the Polish context. Further, not only do respondents rarely make use of CSR disclosures but they also give low assessments to their quality. This implies that the concept of CSR remains relatively far from becoming a priority; hence, some measures and incentives may be necessary.

The paper adds to a relatively small number of studies that have dealt with the issue of non-financial information and its usefulness for SSAs and BSAs in Central and Eastern Europe.

Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for shareholders. This paper aims to explore whether and how business organisations have applied stakeholder capitalism principles (SCPs) during the COVID-19 pandemic and how these efforts were communicated in integrated reports.

This study is based on the content analysis of the text extracted from the integrated reports of 22 companies categorised as excellent in the 2020 EY Excellence in Integrated Reporting Award 2020. The research material consisted of paragraphs that reflected how the company observed the SCPs in practice.

The stakeholder responsibility principle was the most represented by the examined companies, followed by the principles of continuous creation, stakeholder engagement and stakeholder cooperation. The COVID-19 pandemic has propelled the necessity of implementing innovative solutions to counteract the virus's spread. It has also spurred the need for two-way digitalised communication between the executives and stakeholders. The new situation also required collaborative approaches in the forms of partnerships, joint initiatives and programmes to ensure employee safety and help communities recover from the social and economic impacts of the pandemic.

This study links SC with integrated reporting (IR) and contributes to the literature by providing new insights into how SCPs have been applied during the COVID-19 pandemic. This discussion suggests that whereas these principles determine how the companies must act to satisfy stakeholders expectations, integrating reporting may help develop a report that is stakeholder-oriented and which responds to their information needs.

The purpose of this paper is to provide insights into personalisation from a practitioner’s perspective to bridge the practitioner-academia gap and steer the research agenda. A wide scope of research has investigated personalisation from a consumer perspective. The current study aims at bridging the consumer and practitioner perspective by entering into a dialogue about the practical application of personalisation. It takes the personalisation process model by Vesanen and Raulas (2006) as the starting point.

Lead by the exploratory character of the study, semi-structured expert interviews were conducted with marketers, market researchers and online privacy specialists.

The results showcase how practitioners view the issues present in consumer research. First, they are overly positive about personalisation. Second, they are aware of constraining factors; findings showcase best practices to mitigate them. Finally, practitioners are aware of controversies surrounding personalisation and thus engage in ethical discussions on personalisation.

This study shows that practitioners have somewhat different believes about the utility and appreciation of personalised marketing practices than consumers. It also shows awareness of some of the key concerns of consumers, and that such awareness translates into organisational and technological solutions that can even go beyond what is currently mandated by law. Six insights into personalised marketing as well as expectations for the future of the phenomenon are discussed to steer the research agenda.

Insights into the practice of personalisation contribute to a shared understanding of this phenomenon between involved actors, such as marketers, advertisers, and consumer representatives. In addition, implications for lawmakers are discussed, suggesting that the implementation of privacy laws needs more clarity and that actions aiming at improving consumer knowledge are needed.

The paper contributes to the literature first, by drafting a descriptive map of personalisation from a practitioners’ perspective and contrasting it with the perspective stemming from consumer research and, second, by offering insights into the current developments and direct implications for practice and future research.