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The purpose of this empirical study was to test whether presenting organizational change in a way that enhances employee self-worth will result in increased employee support for the identified change. In doing so, we developed a new measure, which includes a novel baseline element.

Items were developed, and then categorical validation data were collected through an online cross-sectional survey in which 222 respondents (adults over 18 years of age, and at least 6 months tenure) participated.

Within the items, we framed the activation of self-worth bias as requests for employee comments regarding change efforts. Results indicate there is a difference between asking for employee comment on change efforts, compared to asking for employee comment on change efforts and also providing feedback considerate of that input.

This study explores and presents a convergence between behavioral economics, management and applied psychology research – using both self-worth bias, and organizational change management communications; no other such comparable study or analysis could be found during the preparation of this research effort. Furthermore, a novel measure and innovative method is presented for developing and measuring self-worth bias during organizational change management communications.

In a rapidly shifting market, organizations seek more diverse and innovative employee development interventions. Yet, these initiatives may have limited impact without employees’ engagement. This conceptual paper aims to propose self-leadership as a value-added strategy for promoting both individual and organizational development.

The authors conducted a conceptual analysis with three case examples. The cases were purposefully selected, aiming to comprehend how the concept of self-leadership has been applied within organizations and to identify real-life examples where self-leadership has been adopted as an organizational strategy.

This study demonstrates that self-leadership plays a significant role in facilitating human resource development (HRD) initiatives. Specifically, the authors illustrate how self-leadership interventions in companies empower individuals to take charge of their development, aligning personal and organizational goals. When effectively applied, self-leadership strategies positively impact HRD practices in the areas of training and development, organization development and career development, yielding benefits for both employees and employers.

This study addresses knowledge gaps in the emerging field of self-leadership in HRD by providing three companies’ examples of how self-leadership can add value to HRD. The findings offer unique insights into the synergy between self-leadership and HRD, benefiting academics interested in this line of inquiry and HRD practitioners seeking innovative approaches to employee and organizational development.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

Megaprojects have large impact on the environment and stakeholders should take collective action to ensure that these projects are developed in a socially responsible manner. Hitherto, it is not known whether group and subjective norms and social identity could compel stakeholders to take socially responsible collective actions in megaprojects. The aim of this study is to design and test a model to boost stakeholders' intention to take socially responsible collective action in the context of mega water transfer projects in China.

A quasi-experimental causal research design was adopted to establish cause–effect relationships among the dependent variable (we-intention) and independent variables (subjective norms, group norms, social identity and desire). This study adopts the belief–desire–intention model and social influence theory to empirically investigate how to boost the stakeholders' intention to participate in socially responsible collective action. An online questionnaire survey was conducted and data was collected from 365 respondents who were involved in mega water transfer projects in China. The partial least squares structural equation modeling technique was employed to analyze the data.

The results from partial least squares analyses indicate that the presence of subjective norms, group norms and social identity (collectively known as social influence process) could increase stakeholders' intention to take socially responsible collective action. In addition, the desire to be socially responsible also boosts stakeholders' intention to take collective action. Desire partially mediates the relationship between social influence process and intention to take socially responsible collective action.

This study adds to existing knowledge by discovering social influence process as an antecedent to taking socially responsible collective action in megaprojects. Strong group norms and subjective norms could propel stakeholders to be more socially responsible. The study also adds to knowledge by discovering that stakeholders' desire to fulfill social responsibility also leads them to take concrete actions. Implications and recommendations are provided on how to manipulate different types of social influence processes to facilitate stakeholders to adopt socially responsible collective action in the process of managing megaprojects.

With the continuous deepening of China's mixed-ownership reform, the participants in the reform have gradually expanded from state-owned enterprises to private enterprises. Whether state-owned equity participation in private enterprises can facilitate the development of environmental, social and governance (ESG) performance in private enterprises is a question that needs urgent examination. This study aims to investigate the impact of state-owned equity participation on the ESG performance of private enterprises.

Using Chinese listed companies as the research sample, this study uses econometric methods such as multiple regression to analyze the relationship between state-owned equity and the ESG performance of private enterprises. Additionally, it explores the underlying mechanisms and influencing factors of this relationship.

There is a significant inverted U-shaped relationship between state-owned equity and the ESG performance of private enterprises. Mechanism analysis reveals that resource effects and governance effects play a mediating role in this nonlinear relationship. Furthermore, the authors find that environmental regulation and managers' attention to the environment positively moderate the relationship between state-owned equity participation and ESG performance.

A reasonable equity structure is crucial for enhancing corporate ESG performance. Moderate state-owned equity participation helps to leverage resource integration and governance advantages, which will assist private enterprises in maximizing ESG performance and achieving sustainable development.

In advancing the process of mixed-ownership reform, the government should maintain an appropriate proportion of state-owned equity to avoid excessive intervention in enterprise decision-making. At the same time, it should ensure that enterprises can genuinely undertake their social and environmental responsibilities while pursuing economic benefits. This is of great significance for promoting sustainable economic and social development.

This study integrates state-owned equity, ESG and nonlinear relationships into a single research framework. It explores the internal mechanisms and influencing factors of their relationship, overcoming the limitations of previous studies and provides a new perspective for understanding the impact of state-owned equity on corporate ESG performance.

This paper examines the effect of restrictions on executive pay and high CEOs’ compensation on bank performance following the “2008 UK bank rescue policy”.

Using the difference-in-difference estimation technique we assess the relationship between executive compensation and financial performance of rescued banks relative to non-rescued banks over the period 1999–2019.

Our main finding indicates that the relationship between executive compensation and financial performance declines in rescued banks relative to non-rescued banks. Further, we document that performance continues to deteriorate in rescued banks relative to non-rescued banks. Our results are robust to different estimation techniques.

This study contributes to the literature that examines the efficacy of government bailouts during the 2008 crisis. To the best of the author’s knowledge, this study is among the first to examine the long-term implications of bank rescue and pay restrictions on executive compensation and performance post–rescue.