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The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.

Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.

The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.

This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.

In 2023, the New England Journal of Entrepreneurship (NEJE) reached its 25th anniversary. To commemorate this major milestone as well as entrepreneurship’s growth as an academic field, the study employs bibliometric methods to provide key trends and research suggestions for entrepreneurship scholars using all original research published in the journal.

The authors perform two predominant bibliometric techniques, performance analysis and science mapping, using all 251 articles published by NEJE from 1998 to 2022.

The authors find that the impact of entrepreneurship research published at NEJE is growing consistently and that the challenge of the future will be to maintain this growth in tandem with greater publication productivity. The authors also find that although most contributions come from authors affiliated with institutions in the USA, there is a global representation from authors who have published in NEJE. Further, the authors found that the major entrepreneurship research themes of articles published in NEJE revolve around general entrepreneurship, entrepreneurial behavior, gender, technology, entrepreneurship education, innovation and value creation and sustainability.

The analysis is restricted to articles published in NEJE and therefore may not be representative of the entrepreneurship field. However, it can serve as a useful resource, particularly for prospective NEJE authors, to gain empirical insights about entrepreneurship research trends and rising topics of interest.

The authors’ work represents the first effort to synthesize research published in NEJE through bibliometric techniques and offers insights about important trends and themes in this rising outlet of the entrepreneurship field.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

The growing attention to business ethics, integrity and respect for human rights at work has become increasingly relevant. Decent work is an important concept representing the promotion of human rights at work and business, the fulfilling and productive work maintained with social dialogue. This study aims to present the adaptation and validation of the Spanish version of the Decent Work Questionnaire (DWQ), allowing the decent work assessment in Spanish. Initially developed and validated for Portuguese-speaking countries, the DWQ’s Italian version was also recently adapted and validated.

The 31-item scale was applied to a sample of 1,528 Spanish high-skilled workers. Confirmatory factor analysis (CFA) was performed. Convergent and discriminant validity was tested, examining the links of the DWQ to Work Engagement and Burnout measures.

CFA confirmed the original higher-order model with seven factors, a very good model fit and good internal consistency reliability (α = 0.94). Statistical analyzes also supported its convergent and discriminant validity.

The results confirmed the DWQ’s Spanish version as a reliable and valid multidimensional measurement tool and strengthened it as a good cross-cultural measure of decent work.

La creciente atención a la ética empresarial, la integridad y el respeto de los derechos humanos en el trabajo ha sido un tema cada vez más relevante. El trabajo decente es un concepto importante que representa la promoción de los derechos humanos en el trabajo y en las empresas, como un trabajo gratificante y productivo mantenido a través del diálogo social. El presente estudio presenta la adaptación y validación de la versión en español del Cuestionario de Trabajo Decente (CTD), que permite evaluar el trabajo decente en español. Inicialmente desarrollado y validado para los países de habla portuguesa, la versión italiana del CTD también se adaptó y validó recientemente.

La escala de 31 ítems se aplicó a una muestra de 1528 trabajadores españoles altamente cualificados. Se realizó un Análisis Factorial Confirmatorio. La validez convergente y discriminante se probó examinando los vínculos del CTD con las medidas de Work Engagement y Burnout.

El Análisis Factorial Confirmatorio confirmó el modelo original de orden superior con 7 factores, con un muy buen ajuste del modelo y buena consistencia de confiabilidad interna (α = 0.94). También se apoyó su validez convergente y discriminante.

Nuestros resultados confirmaron la versión en español del CTD como una herramienta de medición multidimensional confiable y válida. También reforzaron la idea de que este instrumento es una buena medida intercultural del trabajo decente.

A crescente atenção à ética empresarial, integridade e respeito aos direitos humanos no trabalho tem sido um tema cada vez mais relevante. O trabalho digno é um conceito importante que representa a promoção dos direitos humanos no trabalho e nas empresas, assim como o trabalho realizante e produtivo mantido com o diálogo social. O presente estudo apresenta a adaptação e validação da versão em espanhol do Questionário de Trabalho Digno (QTD), permitindo a avaliação do trabalho digno em espanhol. Inicialmente desenvolvido e validado para países de língua portuguesa, a versão italiana do QTD também foi recentemente adaptada e validada.

A escala de 31 itens foi aplicada a uma amostra de 1528 trabalhadores espanhóis altamente qualificados. A análise factorial confirmatória (AFC) foi realizada. A validade convergente e discriminante foi testada, examinando as ligações do QTD às medidas de Engajamento no Trabalho e Burnout.

AFC confirmou o modelo original de ordem superior com 7 fatores, com um ajuste de modelo muito bom e boa consistência interna de confiabilidade (α = 0,94). Também testamos sua validade convergente e discriminante. Ambas foram suportadas.

Nossos resultados confirmaram a versão em espanhol do QTD como uma ferramenta de medição multidimensional confiável e válida. Também reforçaram a ideia deste instrumento ser uma boa medida transcultural do trabalho digno.

This study aims to understand how and when employees' pandemic fears influence their lateness attitude, with a particular focus on how this influence is mediated by emotional exhaustion and moderated by a perceived safety climate.

Survey data were collected among employees in the retail sector.

A core mechanism that explains the escalation of pandemic fears into beliefs that tardiness is acceptable is employees' sense that employees are emotionally overextended by work. The extent to which employees perceive that their organization prioritizes safety issues subdues this detrimental process though.

For human resource management (HRM) practice, the findings point to the notable danger that employees who cannot stop ruminating about an external crisis, and feel emotionally overburdened as a result, might compromise their own organizational standing by devoting less effort to punctuality. To disrupt this dynamic, HR managers can create organizational climates that emphasize safety practices.

This study adds to HRM research by revealing a pertinent source of personal adversity, pandemic fears, and how the fears affects tendencies to embrace tardiness at work. The study explicates how emotional exhaustion functions as a core conduit that connects this resource-draining condition with propensities to show up late, as well as how safety climate perceptions can buffer this translation.

The digital revolution has changed consumer–service provider interaction, spawning a new generation of FinTech. This paper analyzes consumers' reactions to artificial intelligence (AI) (vs human) decisions.

The authors tested their predictions by conducting two experimental studies with FinTech consumers (n = 503).

The results reveal that consumers' responses to AI (vs human) credit decisions depend on the type of credit product. For personal loans, the rejection by an AI provider triggers higher levels of satisfaction compared to a credit analyst. This effect is explained via the perceived role congruity. In addition, the findings reveal that consumers’ rejection sensitivity determines how they perceive financial services role congruity.

To the best of the authors' knowledge, this research is the first to jointly examine AI (vs human) credit decisions in FinTech and role congruity, extending prior research in the field.

Antecedents and outcomes of workplace deviance have been studied over the past few decades but there is still a lack of research from an organizational climate, witness and cultural point of view. Theoretical considerations for the present research are based on the social cognitive theory perspective where the authors expect employees's involvement in workplace destructive deviance would depend on their organizational climate perception, witness behavior and cultural orientation.

A total of 987 participants from India (N = 404) and USA (N = 583) completed an online questionnaire, and multi-group structural equation modeling analysis was conducted to test the hypothesized model.

Across cultural groups, higher collectivism is associated with lower engagement in workplace deviance. Furthermore, employees' higher intervening witness behavior is associated with lower destructive deviant behaviors when employees showed higher endorsement of collectivism in India (not USA). However, employees' higher self-serving witness behavior is associated with higher destructive deviant behaviors. Interestingly, employees with higher endorsement of individualism associated with organizational climate are more likely to engage in destructive deviance.

The main originality of this study is to further increase the understanding of the relationship between organizational climate, witness behavior (self-serving and intervening behavior) and workplace deviance (organizational and interpersonal destructive deviance) considering the role of employees' cultural orientation (individualism vs collectivism).

The onset of a health crisis has substantially crippled the hotel industry, causing employees' fears of an imminent job loss. This study investigates how hotel employees' perceived job insecurity affects work engagement and psychological withdrawal behavior. Additionally, it explores the mediating role of work engagement between job insecurity and psychological withdrawal behavior, along with examining the moderating effects of employee resilience on the links between job insecurity, work engagement and psychological withdrawal behavior.

Adopting simple random sampling, a total of 357 completed questionnaires by Thai frontline hotel employees in 36 four- and five-star international hotel chains in Phuket, Thailand, were analyzed. Data analyses were undertaken by SPSS version 25.0 and partial least squares structural equation modeling (PLS-SEM) version 4.0.9.1.

Results indicate that perceived job insecurity diminishes work engagement and leads to psychological withdrawal behavior. Work engagement is found to partially mediate the connection between job insecurity and psychological withdrawal behavior. Furthermore, employee resilience lessens the impact of job insecurity on work engagement while reinforcing the link between work engagement and psychological withdrawal behavior.

The study findings offer valuable practical implications, illustrating how Thai hospitality firms can cultivate effective talent management practices to develop and enhance employees' skills, engagement and enthusiasm in their work. These practices can assist employees in coping with and managing their perceptions of job insecurity during turbulent times and uncontrollable crises.

This study creates a compelling framework to elucidate the connections among COVID-19-intensified job insecurity, work-related outcomes and personal factors. It introduces a previously underexamined perspective that enriches the authors' theoretical comprehension of how personal resources, like employee resilience, serve as protective factors, shaping employee behavior and performance amidst job insecurity. Moreover, the study advocates for a synthesizing approach, emphasizing the integration of various theoretical perspectives and past literature, particularly when research gaps cannot be sufficiently addressed by a single theory.

This paper aims to explore the key factors through which an optimum pedagogy mix can be determined towards effective teaching practice and enhanced student learning outcomes in business/management education.

An exploratory research design has been used. A sample of 310 was analyzed using exploratory factor analysis. A structured questionnaire was developed to collect data. It was pre-tested, and essential modifications were made before its final implementation.

The study has presented the idea of pedagogy mix, which refers to a set of most obvious teaching methods/tools suitable to deliver marketing education in a context-bound manner. Eight factors have been identified that help to decide and/or maintain an optimum mix of pedagogies for effective teaching. An adequate “pedagogy mix” would help achieve educational objectives and equip students with the essential competencies.

The study is particularly significant to educators who are in the initial years of their careers. The identified factors help educators decide and/or maintain an optimum mix of pedagogies by offering an understanding of different pedagogies, their strategic relevance and student needs.

An institution's academic philosophy and commitment to the learning outcomes make it excellent or poor. Present institutions have and retain a main focus on preparation for professional careers, and without a perfect blend of pedagogies, it cannot be achieved. An optimum pedagogy mix would facilitate the key learning process and proffer the intricacies of the concerned profession. In this sense, this paper is a significant attempt, particularly in management education and higher education in general, that enables the educators of higher academics to decide and utilize an idyllic blend of pedagogies towards the successful execution of an educational process of higher order and ensuring the holistic student development.