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The purpose of this paper is to assess the appropriateness of equal weights estimation (sumscores) and the application of the composite equivalence index (CEI) vis-à-vis differentiated indicator weights produced by partial least squares structural equation modeling (PLS-SEM).

The authors rely on prior literature as well as empirical illustrations and a simulation study to assess the efficacy of equal weights estimation and the CEI.

The results show that the CEI lacks discriminatory power, and its use can lead to major differences in structural model estimates, conceals measurement model issues and almost always leads to inferior out-of-sample predictive accuracy compared to differentiated weights produced by PLS-SEM.

In light of its manifold conceptual and empirical limitations, the authors advise against the use of the CEI. Its adoption and the routine use of equal weights estimation could adversely affect the validity of measurement and structural model results and understate structural model predictive accuracy. Although this study shows that the CEI is an unsuitable metric to decide between equal weights and differentiated weights, it does not propose another means for such a comparison.

The results suggest that researchers and practitioners should prefer differentiated indicator weights such as those produced by PLS-SEM over equal weights.

To the best of the authors’ knowledge, this study is the first to provide a comprehensive assessment of the CEI’s usefulness. The results provide guidance for researchers considering using equal indicator weights instead of PLS-SEM-based weighted indicators.

This study aims to examine the impact of controversial governance practices on media coverage under a specific context. Based on the attribution theory, this study develops a theoretical framework to explore how antecedent factors can influence attribution process under a particular cultural context.

This paper presents a behavioral view of the media and corporate governance to demonstrate how media attributes different reasons for the same controversial governance practice in Chinese-specific context. Using 1,198 non-state-owned listed company observations in China as the study sample, cross-section data are used to build a multiple linear regression mode to test hypotheses.

The analysis indicates that the media imposes fewer penalties on founder-CEO firms than on non-founder-CEO firms for engaging in controversial governance practices, such as CEO compensation. CEO tenure negatively moderates the effect of CEO compensation on negative media coverage in non-founder-CEO firms. The positive media bias evidence for founder-CEO firms exists only when the firm is better performed.

This study’s contribution to the governance literature starts with its logical reasoning of basic assumptions in the agency theory, and that media penalty will arise when managers impose actions that against interests of shareholders or other stakeholders. This study shows that the rule is not always true. The findings also bridge the connection of governance literature and reputation literature to better explain how media can act as a social arbitration role.

This study provides insights into how belief and information of reputational evaluators affect attribution consequences on controversial governance practices. Moreover, this study looks beyond the internal elements and focuses on China’s traditional cultural context as well. Specifically, the authors concentrate on the attribution process by showing the importance of evaluators’ framing tendency with regard to controversial practices. The results extend the knowledge about how conformity makes media coverage shows a bias effect on interactions during the evaluation process.

The purpose of this paper is to structure existing research on knowledge management (KM) in small- and medium-sized enterprises (SMEs) to offer a comprehensive overview of research strands and topics in KM in SMEs to determine their evolution over time.

The paper, which is considered a follow-up literature review, is based on a systematic literature review that covers 180 scientific papers that were published since the review paper by Durst and Edvardsson in 2012 that covered 36 papers.

The findings of this review and those of the aforementioned review are brought together in the form of an overview that structures research on KM in SMEs based on themes that, in turn, allow the derivation of promising research directions and research questions aimed at structuring future research on KM in SMEs.

By combining the findings of this review with the findings from the review published in this journal in 2012, this paper offers, to the best of the authors’ knowledge, the most comprehensive literature review on KM in SMEs produced to date.

This paper studies the impact of certain characteristics of companies to training programs in the Industry 4.0 (I4.0) context. Partial objective is to rank the main human barriers companies have to overcome so that they can digitalize.

To accomplish the objectives, a closed-ended questionnaire was sent to Slovak and Italian companies and analyzed using statistical nonparametric tests. The partial objective was achieved using the so-called Henry-Garrett’s ranking method.

Results show the significance impact of companies’ characteristics such as foreign participation and company dimension on training practices whereas economic situation (financial health) seems not to influence it.

The study may lack generalizability as only 102 answers were collected. Perhaps, the outcome would be different with another sample from other countries. Moreover, using closed-ended questions, certain features may not have been covered.

Companies should always guarantee training for the resulted benefits. It is fundamental for organizations to find a time gap, resources and professionals who can teach these programs. Even when companies are incurring financial problems they should do so since human capital development can increase their competitiveness. The most critical barriers should be carefully addressed by companies. Training can help to overcome I4.0 barriers related to Human Resources (HR) and contribute to its growth.

This paper gives insights of the impact of certain characteristics of companies to the training programs. Because past research has limited their analysis on the identification of barrier, its novelty lies in the attempt to rank the most significant barriers among those detected by other authors in previous research.

Technology-facilitated abuse, so-called “tech abuse,” through phones, trackers, and other emerging innovations, has a substantial impact on the nature of intimate partner violence (IPV). The current chapter examines the risks and harms posed to IPV victims/survivors from the burgeoning Internet of Things (IoT) environment. IoT systems are understood as “smart” devices such as conventional household appliances that are connected to the internet. Interdependencies between different products together with the devices' enhanced functionalities offer opportunities for coercion and control. Across the chapter, we use the example of IoT to showcase how and why tech abuse is a socio-technological issue and requires not only human-centered (i.e., societal) but also cybersecurity (i.e., technical) responses. We apply the method of “threat modeling,” which is a process used to investigate potential cybersecurity attacks, to shift the conventional technical focus from the risks to systems toward risks to people. Through the analysis of a smart lock, we highlight insufficiently designed IoT privacy and security features and uncover how seemingly neutral design decisions can constrain, shape, and facilitate coercive and controlling behaviors.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

Robotics and automation are successful in construction, health and safety, but costs and expertise hinder their use in developing nations. This study examined mobile apps as a more accessible and affordable alternative.

This descriptive study explored the use of mobile apps in construction, health and safety management. It used a literature review to identify their availability, accessibility, and capabilities. The study consisted of four five stages: searching for relevant apps, selecting them based on versatility, examining their specific functions, removing untested apps and discussing their functions based on empirical studies.

A comprehensive literature review identified 35 mobile apps that are relevant to health and safety management during construction. After rigorous analysis, eight apps were selected for further study based on their relevance, user friendliness and compliance with safety standards. These apps collectively serve 28 distinct functions, including first-aid training and administration, safety compliance and danger awareness, safety education and training, hazard detection and warnings.

This study suggests that mobile apps can provide a cost-effective and readily accessible alternative to robotics and automation in health and safety management in construction. Further research is needed to accurately assess the efficacy of these apps in real-world conditions.

This study explored the use of apps in health and safety management, highlighting their diverse capabilities and providing a framework for project managers, contractors and safety officers to select suitable apps.

The purpose of this paper is to reflect upon how encountering trauma unexpectedly in the field informs the doing of fieldwork.

A reflexive essay approach was adopted to explore traumatic incidents in extreme contexts. Written vignettes, interviews, field notes and information conversations served as the bases for reflections.

Four themes arose from the reflections (Bracketing, Institutional Pressure, Impact on Research and Unresolvedness). It was suggested that researchers engaged in extreme context research, and management and organization studies scholars engaged in dangerous fieldwork more broadly, are under institutional pressure to continue work that may put themselves in harm's way. Traumatic experiences also shape and reflect the researcher's identity, which informs choices about current and future research projects.

It was suggested that scholars will benefit from reading the accounts of others to reduce the burden of isolation that can accompany traumatic field experiences.

Exploring single traumatic events enabled in engaging with trauma encountered unexpectedly and directly in the field. The reflections reveal the effects of psychological and physical trauma on researchers, and highlight how trauma impacts the research process.

The main purpose of this paper is to examine the adoption of big data analytics (BDA) in the Tanzania banking industry by investigating the influence of technological, environmental and organizational (TOE) factors while exploring the moderating role of perceived risk (PR).

The study employed a qualitative research design, and the research instrument was developed using per-defined measurement items adopted from prior studies; the items were slightly adjusted to fit the current context. The questionnaires were distributed to top and middle managers in selected banks in Tanzania using the snowball sampling technique. Out of 360 received responses, 302 were considered complete and valid for data analysis. The study employed partial least squares structural equation modeling (PLS-SEM) to examine the developed conceptual framework.

Top management support and financial resources emerged as influential organizational factors, as did competition intensity for the environmental factors. Notably, bank size and perceived trends showed no significant impacts on BDA adoption. The study's novelty lies in revealing PR as a moderating factor, weakening the link between technological readiness, perceived usefulness and the intent to adopt BDA.

This study extends literature by extending the TOE model, through examining the moderating roles of PR on technological factors. Furthermore, the study provides useful managerial support for the adoption of BDA in banking in emerging economies.

The novel coronavirus (nCoV) pandemic, and the challenges of social distancing, proffer a unique opportunity to re-explore the role of social network support in entrepreneurship. Applying social support theory and gender schema theory, this study aims to examine the gender-based differences in prospective entrepreneurs' reliance on their social networks in their entrepreneurial journey amid social turmoil.

The authors collected two-stage primary survey data of prospective entrepreneurs within the pandemic's timeframe from Science and Technology Parks in Iran, one of the first countries to deal with the first, second and third waves of the 2019-nCoV virus.

The findings demonstrate that female entrepreneurs rely more strongly on their social network support for guidance and encouragement, which positively affects their opportunity intention. While this effect is also seen in men, the effect size is smaller. Also, prospective female entrepreneurs were generally more dissuaded from opportunity intention by the severe perceived environmental uncertainty of the crisis than were men.

Prior research on the interaction between social network support and opportunity intentions has been examined in the context of socio-economic normalcy. The authors test whether, how and why these interactions hold in times of crisis, with especial attention to the mechanisms of experienced stress, perceived environmental uncertainty and idea innovativeness.