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This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

This chapter discusses the utility of authentic leadership for the UN's Sustainable Development Goals and argues that the capacity-building value of authentic leadership enables change and improves performance. The authors view authentic leadership as a genuine, transparent, positive, ethical form of leadership that strives to address grand challenges. They outline its application in two cases: well-being (SDG3) and education (SDG4). Daskou and Tzokas conclude with a criticism of the value of authentic leadership in the successful delivery of the SDGs. Daskou and Tzokas recommend investigating how authentic leaders' balanced information processing and internalised moral perspective contribute to positive self-development, better education outcomes and well-being among students, educators and employees.

This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.

This study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.

The findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.

The study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.

This study aims to investigate to role of empowering leadership and psychological empowerment on nurses' work engagement and affective commitment.

Self-administered questionnaire data from 231 nurses working in a university hospital in Saudi Arabia were analysed using a cross-sectional research design using structural equation modelling (SEM) to assess the relationship between empowering leadership (EL), affective commitment (AC) and work engagement (WE) while testing for the mediating role of psychological empowerment (PE).

SEM analysis demonstrated that EL significantly relates to AC. AC similarly significantly relates to WE. Further, the results showed that PE substantially mediates the relationship between EL and WE. There is no significant direct relationship found between EL and WE.

The study findings are essential for nursing managers. They illustrate that nurses become more committed to their organisation and, in return, more engaged with their work when they receive EL. Therefore, nursing managers could train their leaders to practice EL as increased WE has been found to result in other positive work attitudes such as reduced turnover intention.

This study corroborates the relationships between EL, AC and WE, as well as the mediating role of PE. However, this research is unique as the long-established relationship between EL and WE was not supported. It shows that the propositions of leader-member exchange theory may not hold for unique non-Western contexts, in this case, Saudi Arabia.

Building on associative priming, anthropomorphism and biophilia theories, this study aims to explain that a natural–organic (that shows a natural object) and an anthropomorphised natural–organic logo (that shows an anthropomorphised natural object) both act as primes and imbue specific product value perceptions, which subsequently influence willingness to pay a premium price when products have not been used by or are unfamiliar to consumers.

Two between-subjects experiments were conducted with different products (one with real, but unfamiliar to consumers brand and another with a fictitious brand). Structural equation modelling was used to test the hypotheses.

Experimental studies showed that natural–organic logos evoked stronger utilitarian (functional and economic) value perceptions, which triggered greater willingness to pay a premium price compared to anthropomorphised natural–organic logos. The effect of hedonic (emotional and novelty) values on willingness to pay a premium price was stronger when an anthropomorphised natural–organic logo was used.

This research offers novel theoretical contributions highlighting the importance of careful logo design to imbue desired value perceptions when products have not been consumed or trialled.

Anthropomorphised natural–organic and natural–organic logos can provide different benefits to brand managers and can be used strategically to form desired value perceptions before products are consumed. Brands that wish to enhance premium pricing via hedonic values should consider using an anthropomorphised natural–organic logo. Natural–organic logos may be more suitable for brands that want to emphasise superior utilitarian values.

To the best of the authors’ knowledge, this research provides the first empirical assessment of the differential effects of the two forms of natural–organic logos on value perceptions and willingness to pay premium price.

The Kurdistan Region of Iraq (KRI) stands as a significant player in the hydrocarbon landscape of the Middle East, necessitating an in-depth analysis of its role in the exportation process to Turkey and Mediterranean ports, thereby fostering economic and political ties and projecting toward the future. Situated as a semi-autonomous entity in northern Iraq, the Kurdistan Region boasts abundant natural gas resources, attracting interest from Russian firms and Turkish stakeholders. However, Iran’s influence in Iraq and the wider region poses a regional threat to the Kurdistan Region’s natural resources. This chapter meticulously examines the oil and gas blocks within the Kurdistan Region amidst the backdrop of transformative global energy market shifts, including the impacts of the COVID-19 pandemic and the Russian–Ukrainian conflict. Through this lens, it seeks to delineate the Kurdistan Region’s political and economic positioning within the evolving regional order.

This study aims to investigate the relationships between various frontline management (FLM) styles, human resource management system (HRM) system strength and employees' helping behaviours as a form of organisational citizenship behaviours (OCBs). The research also examines the moderating role of workgroup loyalty in the association between HRM system strength and employees' helping behaviours.

The research uses survey data collected from 315 government workers in Malaysia. Structural equation modelling (SEM) was employed to test the hypothesised relationships.

Two FLM styles, “policy enactor” and “employee coach,” positively predict employees' helping behaviour. However, the “organisational leader” FLM style did not significantly lead to employees' helping behaviour. HRM system strength significantly mediates the relationship between the three FLM styles and employee helping behaviours. Finally, workgroup loyalty significantly moderates the relationship between HRM system strength and employees’ helping behaviours as OCB.

With a wealth of literature demonstrating the importance of FLMs in the implementation of HRM and a growing body of literature demonstrating the robust nature of the “system strength” argument, human resource (HR) practitioners are increasingly able to focus their attention on the way the system and FLMs contribute to employee outcomes and organisational performance. Our results indicate that HRM system strength does indeed enhance the impact of FLM styles on employee helping behaviours.

The originality of this paper is that it acknowledges and empirically examines the heterogenous nature of FLM styles, through signalling theory in enacting HRM policies and links the growing FLM literature to the HRM system strength research. These concepts have also been tested for the first time in a Malaysian context.

The purpose of this paper is to assess the combined impact of the Industry 4.0 blockchain and industrial internet of things technology (IIoT) technologies on the development of supply chain linkages associated with power, benefits and risk reduction and the ultimate impact of the linkages on supply chain performance.

A structural model with blockchain and IIoT as antecedents to the supply chain power, benefits and risk reduction linkages and the linkages as antecedent to supply chain performance is theorized. Data collected from 303 US manufacturing managers are analyzed using a covariance-based structural equation modeling (CB/SEM) methodology.

The CB/SEM results indicate that blockchain technology does not directly impact implementation of the linkages. Rather, implementation of blockchain technology supports implementation of IIoT technology, which strengthens supply chain linkages, thereby improving supply chain performance.

To the best of the authors’ knowledge, this study is one of the first to provide empirical evidence that Industry 4.0 technologies such as blockchain and IIoT strengthen linkages among supply chain partners related to power, benefits and risk reduction and that those stronger linkages lead to improved supply chain performance. It should be noted that this study is based on data from managers representing only one sector (manufacturing) and one country (USA). Replication based on data from other sectors and countries is needed to support generalization of the results.

Practitioners are provided with empirical evidence that the implementation of Industry 4.0 technologies such as blockchain and IIoT support supply chain management. These technologies facilitate data and information sharing among supply chain partners, enabling the integration and coordination of business processes throughout the entire supply chain.

The ultimate customers of supply chains benefit when supply chain partners work together efficiently and effectively. The implementation of blockchain and IIoT digital technologies lead to improve linkages among supply chain partners driving improvements in both efficiency and effectiveness, thus benefiting customers and society.

Industry 4.0 technologies are relatively new with the promise of improved supply chain performance. The efficacy of Industry 4.0 technologies as mechanisms to enhance information sharing is demonstrated based on the results of this study.

In light of the recent changes in the internal audit (IA) landscape, the role of auditors has undergone a significant transformation. This paper aims to investigate the effects of applying Lean Six Sigma (LSS) techniques on the effectiveness and efficiency of IA.

The study used a quantitative approach, surveying Iranian internal auditors with a sample size of 384 participants. Data analysis involved confirmatory factor analysis and structural equation modeling.

The analyses demonstrate a significant association between LSS application and IA effectiveness and efficiency. In addition, an exploratory analysis indicates that the application of LSS techniques by less experienced internal auditors had a reverse effect on IA function quality as a component of IA competency. However, IA motivation factors, including education and position, did not mediate the impact of LSS on IA effectiveness and efficiency.

This study was conducted with Iranian internal auditors, which may limit the generalizability of the findings to other countries. However, the primary academic implication of this research lies in its novel perspective on emphasizing the concept of continuous improvement in IA through the use of LSS techniques. By focusing on the need for internal auditors to add value to the business in new ways, this research contributes to the literature on IA quality.

This study has significant implications for the effective management of IA departments. By promoting the application of LSS techniques in IA, lean auditing is enhanced, and IA can create value by improving the quality of its functions. Moreover, IA regulators can benefit from this study as it emphasizes providing guidance and training on LSS techniques to enhance IA skills.

This research is pioneering in applying LSS methodology to enhance the effectiveness and efficiency of internal auditing. It also considers the integration of lean thinking into current audit practices, making it unique and valuable in internal auditing research.

This research paper aims to explore the added value of knowledge management (KM) and its antecedents for innovation and organizational performance (OP) in marginal healthcare organizations.

Using insights from the resource-based view and knowledge-based theory of the firm, the model explains the effects of technology capabilities (TC) and organizational culture (OC) on the KM process, process innovation (PIN), administrative innovation (AIN) and OP. The authors used partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) to analyze data collected from 168 healthcare practitioners in Cameroon using a survey.

The authors reveal that TC and OC positively impact some KM components. Knowledge sharing (KS), knowledge acquisition (KA) and responsiveness to knowledge (RK) influence PIN, while only PIN and KA influence OP. FsQCA provided several configurations that lead to high OP within healthcare centers. As a result, the results are adaptable to any healthcare center that wishes to set up one or more KM processes.

Given that the results will help the health workforce make concerted decisions about medical care, the authors contribute significantly to the definition and optimization of KM in healthcare by implementing various processes and policies to ensure the continued existence of high-quality and outstanding healthcare systems. The KM propositions will enable healthcare centers to: (1) improve the quality of patient care through collegiality in medical practice; (2) optimize processes in the patient care chain; and (3) leverage knowledge gained though knowledge sharing among the medical team. The propositions open up avenues for future research in addition to providing practical implications for healthcare center practitioners.

This study sheds new empirical light on the relationships between KM antecedents and processes, innovation and OP in healthcare centers. This research is one of the few to examine the relationship between TC, OC, KM processes, innovation and OP in developing countries. This paper aims to fill this gap and inform future research concerning KM in the healthcare sector. Further, this study goes beyond testing the PLS-SEM approach's hypotheses by applying fsQCA to provide practical and comprehensive knowledge on how to increase the efficiency of a healthcare center through KM.