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Existing research has ignored the perspectives of frontline managers (FLMs) in relation to the support they receive. This study aims to understand the extent to which and how other organisational actors support FLMs in their implementation of performance.

This article used a qualitative method (57 semi-structured interviews) in two Singapore public sector organisations to understand the types of support provided to FLMs. The interviewees came from various levels and the hierarchical sampling frame allowed for comparisons to be made across the cases.

The authors found that the HR department, superiors and peers signalled to FLMs the custom and practice of performance management (PM) that led to the FLMs not prioritising their PM responsibilities. Notably, the focus of the FLMs was on meeting operational needs rather than the PM process.

The authors add to the literature by examining the how the support from other organisational actors signalled to FLMs the importance of PM within their work group. This paper also explores how FLMs seek support and the type of support they want in their role.

This research examines the effect of team diversity on customer behavior (purchase likelihood) associated with sustainable luxury products and further considers the mediating role of customer skepticism and the moderating role of the growth mindset in these relationships.

Study 1 aims to confirm the direct effect of team diversity on purchase intention and the mediating effect of customer skepticism. Featuring a fictitious brand, Study 2 seeks to test the moderating effects of a growth mindset. This research recruits participants located in the USA who have shopping experiences with a luxury product.

The findings support the notion that team diversity can mitigate customers' skepticism while enhancing purchase likelihood. Moreover, this effect is stronger among those with a growth mindset. As such, the findings suggest that communicating the heterogeneous composition of team members can benefit sustainable luxury brands.

Underpinned by the signaling theory and incremental theory, this research examines the effects of team diversity on customer behavior (purchase likelihood) related to sustainable luxury products, as well as the role of customer skepticism (as a mediator) and a growth mindset (as a moderator) in these relationships. Thus, the findings broaden the current diversity research which has predominantly focused on team decision-making and performance.

This study aims to examine the link between boards and audit committees and firm performance in Kuwaiti listed firms in the context of recent and extensive corporate governance regulatory reform.

Panel data regression analysis with fixed effects and clustered standard errors of firm performance for 61–97 listed industrial and services firms in Kuwait over a seven-year period. The dependent variables are the returns on assets and equity, the debt-to-equity ratio and leverage and Tobin’s Q and the independent variables comprise board of directors and audit committee characteristics, including size, the number of meetings and the numbers of independent and outside board and expert committee members. Firm size, subsidiary status and cash flow serve as control variables.

Mixed results with respect to the characteristics of the board of directors. Board size and independent and outsider board members positively relate only to Tobin’s Q and insiders only to debt to equity. For audit committee characteristics, committee size, independence and expertise positively relate to the return on equity and committee size and expertise only to Tobin’s Q. Of the five performance measures considered, board and audit committee characteristics together best determine Tobin’s Q.

Data from a single country limits generalisability and control variables necessarily limited in a developing market context. Need for qualitative insights into corporate governance reform as a complement to conventional quantitative analysis. In combining accounting and market information, Tobin’s Q appears best able to recognise the performance benefits of good corporate governance in terms of internal organisational change.

The recent corporate governance code and guidelines reforms exert a mixed impact on firm performance, with audit committees, not boards, of most influence. But recent reforms implied most change to boards of directors. One suggestion is that non-market reform may have been unneeded given existing market pressure on listed firms and firms anticipating regulatory change.

Kuwait’s corporate governance reforms codified corporate governance practices already in place among many of its firms in pursuit of organisational legitimacy, and while invoking substantial change to audit committees, involved minor change to firm performance, at least in the short term. Some firms may also have delisted in expectation of stronger corporate governance requirements. Regardless, these direct and indirect processes both improved the overall quality of listed firm corporate governance and performance in Kuwait.

Seminal analysis of corporate governance reforms in Kuwait, which have rapidly progressed from no corporate governance code and guidelines to an initially voluntary and then compulsory regime. Only known analysis to incorporate both board of directors and audit committee characteristics. Reveals studies of the corporate governance–firm performance relationship may face difficulty in model specification, and empirical significance, given the complexity of corporate governance codes and guidelines, leads in changing firm behaviour and self-selection of firms into and out of regulated markets.

This study investigates whether the disclosure of derivatives is value relevant in emerging markets and evaluates the effects of the 2008/2009 global financial crisis on the value relevance of derivative disclosures.

Panel regression models using sub-samples and a crisis interaction term were applied to a sample of the 200 largest non-financial firms by market capitalization listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2017 to assess the consequences of the financial crisis.

The results suggest that the disclosure of derivatives is value relevant in the hitherto understudied context of emerging markets. The 2008/2009 financial crisis had a significant impact on derivatives use and the value relevance of derivatives disclosure by JSE-listed companies.

Companies should reconsider both how they employ derivatives as part of their risk management practices and how they communicate derivatives use to stakeholders in the financial statements. The findings facilitate a comparative analysis across various market contexts by researchers and assist investors in better decision-making. The findings can influence regulatory practices and can help standard setters to review disclosure requirements.

The benefits of corporate hedging were studied from an emerging market perspective, using an original dataset and approach to investigate the effects of international financial volatility on emerging markets. The authors tested whether companies are valued differently, based on their disclosure of the use of derivatives in the financial statements, and the effect of the financial crisis on the value relevance derivatives disclosures.

The Agents of Change program is a two-year, project-based learning program to develop Extension Professionals’ capacity to engage in Adaptive and Transformative Leadership. Its primary goal is to develop the capacity of Extension Professionals to engage in leadership to create more diverse, equitable, inclusive and just Extension programs and community change initiatives. This manuscript describes the program and an initial evaluation and results.

Results of an evaluation of the first year of the program indicate that regular training sessions and support are appropriate for leadership development and that Extension Professionals are using the learning, awareness and tools from this program to address challenges with Adaptive and Transformative Leadership elements. Also, Extension professionals demonstrated commitment to personal growth, community engagement and understanding of their multifaceted roles as change agents.

Participants are sharing resources from the program with colleagues, leading meetings differently, questioning the status quo and pushing others to try new ways forward.

Assessing front end engineering design (FEED) accuracy is significant for project owners because it can support informed decision-making, including confidence in cost and schedule predictions. A framework to measure FEED accuracy does not exist in the literature or in practice, not does systematic data directly linking FEED accuracy to project performance. This paper aims to focus first on gauging and quantifying FEED accuracy, and second on measuring its impact on project performance in terms of cost change, schedule change, change performance, financial performance and customer satisfaction.

A novel measurement scheme was developed for FEED accuracy as a comprehensive assessment of factors related to the project leadership and execution teams, management processes and resources; to assess the environment surrounding FEED. The development of this framework built on a literature review and focus groups, and used the research charrettes methodology, guided by a research team of 20 industry professionals and input from 48 practitioners representing 31 organizations. Data were collected from 33 large industrial projects representing over $8.8 billion of installed cost, allowing for a statistical analysis of the framework's impact on performance.

This paper describes: (1) twenty-seven critical FEED accuracy factors; (2) an objective and scalable method to measure FEED accuracy; and (3) data showing that projects with high FEED accuracy outperformed projects with low FEED accuracy by 20 percent in terms of cost growth in relation to their approved budgets.

FEED accuracy is defined as the degree of confidence in the measured level of maturity of the FEED deliverables to serve as a basis of decision at the end of detailed scope, prior to detailed design. Assessing FEED accuracy is significant for project owners because it can support informed decision-making, including confidence in cost and schedule predictions.

FEED accuracy has not been assessed before, and it turned out to have considerable project performance implications. The new framework presented in this paper is the first of its kind, it has been tested rigorously, and it contributes to both the literature body of knowledge as well as to practice. As one industry leader recently stated, “it not only helped to assess the quality and adequacy of the technical documentation required, but also provided an opportunity to check the organization's readiness before making a capital investment decision.”

An estimated 1.2 million students gamble, equating to approximately two in every three students. In the UK, university students have reached the legal age to gamble; many have received significant sums of financial support and will be responsible for managing their own finances. Some UK universities have acknowledged that students engage in gambling activity and the need to provide gambling-related support. However, more research is needed to better understand student gambling activities and how universities can optimise provision of support. The purpose of this study was to enhance this understanding.

A total of 210 university students completed an online survey to provide details of their gambling behaviour and views on the types of support that they felt would best support students.

Both gambling and non-gambling students reported a preference for specialised gambling-related support within student services without the requirement for gambling-focused workshops (p < 0.01). Follow-up analysis revealed a significantly greater proportion of females did not gamble (p < 0.01), that males spent more money when gambling (p < 0.01) and were higher risk gamblers than females (p < 0.01).

These results provide evidence for gambling support to feature overtly as part of university support and well-being services.

Smartphones have become a vital element of daily life and because of this ongoing reliance, consumer' attention is drawn to online platforms, which may harm societal communications. Therefore, this paper investigates a behavioral addiction known as “fear of missing out” (FoMO), which causes anxiety and leads to more problematic smartphone usage and phubbing behavior (PB). In addition, this paper examines the multidimensional perspective of smartphone addiction (SMA) and the moderating role of Big 5 personality types in the aforesaid relationship.

An online questionnaire was administered, to collect data from 468 smartphone users from universities across India. Partial least squares structural equation modeling and Hayes' PROCESS macros were employed as statistical tools for analysis.

Results highlight that there is a significant association between FoMO and PB with SMA as a significant mediator with partial mediation effect.

Conscientiousness, neuroticism and extroversion were found to be significant moderators in the model. Further, the findings raise awareness regarding smartphone etiquette and additional technology literacy required in this field.

This paper examines the moderated-moderation model of reciprocity belief and fear of negative evaluation between supervisors' abusive reactions and subordinates' distress.

The authors obtained 412 valid responses from Egyptian hotel employees and analyzed them using PROCESS model 3.

The three-way interaction findings proved that when employees have high reciprocity beliefs and low fear of negative evaluations, the abusive supervision-psychological distress relationship is dampened.

Organizations have the opportunity to implement human resource development (HRD) strategies focused on cultivating reduced apprehension toward negative evaluation and fostering a robust sense of positive reciprocity. To achieve this, HRD and HRM initiatives can encompass elements such as bolstering organizational and coworker support, promoting cultural assimilation and redefining work practices.

This paper adopts a comprehensive approach that recognizes the intricate interrelationships within the workplace by identifying subtle dynamics of abusive supervision and its impacts. It also explores the complex nature of such relationships rather than taking a purely causal perspective.

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.