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The purpose of this study is to investigate the relationship between inclusive leadership (IL), psychological safety (PS), affective commitment (AC) and organizational citizenship behavior (OCB) at the workplace. By understanding the sequential linkages, the research aims to provide insights for fostering a positive organizational culture that promotes employee commitment and employees’ willingness to go the extra mile for the organization.

The authors study how IL and OCB are related through PS and AC. For this purpose, cross-sectional data from 384 nursing professionals in India was collected and structural equation modeling was conducted on the same using IBM AMOS.

The study found that IL has a major impact on OCB. The study further found that perceived IL leads to PS which is associated with OCB through AC.

The study has many theoretical and practical implications. This study uses a framework that is based on Affective events theory. In a health-care environment, IL can foster AC by promoting a culture of respect, collaboration and value for diverse perspectives, which enhances health-care professionals’ emotional attachment to their work and the organization. Additionally, by encouraging open communication and a sense of belonging, IL contributes to OCB, as health-care staff are more likely to engage in discretionary behaviors that support the overall effectiveness and positive functioning of the health-care team if PS is improved, ultimately improving patient care outcomes.

To the best of the authors’ knowledge, this is one of the primary studies that looks into the sequential mechanism through which IL impacts OCB.

This study responded to the call to empirically reconcile conflicting findings in unethical pro-organizational behavior (UPB) literature. It did so by examining the influence of organizational culture on the relationship between affective organizational commitment and UPB.

Using a sample of 710 U.S. service sector employees based on a three-wave data collection design, structural invariance assessment was utilized to evaluate the relationship between affective organizational commitment and UPB across organizational cultures with opposing effectiveness criteria (i.e. focused on stability vs flexibility).

The result indicated a statistically significant positive direct effect between affective organizational commitment and UPB for the stability-focused cultures, while finding a statistically insignificant effect for the flexibility-focused cultures. These results support organizational culture research, which shows that organizational cultures with opposing effectiveness criteria (i.e. stability vs flexibility) can either encourage or discourage ethical behavior.

While leaders and managers encourage employee commitment to the organization, it is important to understand that increased organizational commitment is not limited to positive outcomes. Cultivating elements of flexibility-oriented cultures, like promoting teamwork (as in clan cultures) or fostering innovation and adaptability (as in adhocracy cultures), can be a strategic approach to minimize the chances of UPB among committed employees.

By integrating insights from social exchange theory, Trevino’s interactionist model and the competing values framework, we have contributed to a nuanced understanding of how different organizational cultures can suppress or stimulate UPB.

The worldwide imposition of lockdown measures to control the 2020 coronavirus disease 2019 (COVID-19) outbreak has shifted most executive communications with external stakeholders online, resulting in quick responses from stakeholders. This study aims to understand how presentational styles exhibited in online communication induce immediate audience responses and empirically test the effectiveness of reactive impression management tactics.

The authors analyze presentational styles using MP3 files containing executive utterances during earnings call conferences held by S&P 100-listed firms after June 2020, the quarter after the World Health Organization declared the COVID-19 outbreak a pandemic on March 11, 2020. Using timestamps, the authors link each utterance to a 1-minute interval change in the ask/bid prices of the stocks that occurs a minute after the corresponding utterance begins.

Exhibiting an informational presentation style in earnings calls leads to positive and immediate audience responses. Managers tend to increase their reliance on promotional presentation styles rather than on informational ones when quarterly earnings exceed market forecasts.

Drawing on organizational genre theory, this research identifies the discrepancy between the presentation styles that audiences positively respond to and those that managers tend to exhibit in earnings calls and provides a reactive impression management typology for immediate responses from online audiences.

The qualitative approach was applied the discover the optimum answers to the research objectives, which are (1) to understand the cultural and hedonistic characteristics of the (Lanna) Songkran festival; and (2) to examine the dilemma between cultural rituals and hedonistic activity for tourism.

This study used a case study of the Songkran festival in Chiang Mai to examine the dilemma between cultural rituals and hedonism for tourism, which brings lost or misperceived cultural values and identities. The semi-structured interview (SSI) with senior locals and participant observation during the festival was conducted in Chiang Mai, Thailand, to obtain the in-depth phenomena of the existing celebration pattern at the festival.

The study findings show three crucial phenomena that explain characteristics of unsynchronized cultural rituals and hedonistic activities for tourism: (1) the parallel phenomenon between cultural values and celebration practice, (2) the movement of local culture and(3) the hedonistic characteristics of the festival.

The study extends the knowledge on the interplay phenomena between cultural festivals and tourism; also, the involved stakeholders, such as local communities, public sectors and private sectors, can use the study findings in creating policies for using cultural festivals to promote a destination and urban economic development that will minimise cultural values distort while increase tourism economic values.

This study was conducted qualitatively, including SSIs and participant observation at the Songkran festival in Chiang Mai. The study findings were analysed, based on the empirical data, into significant themes representing the characteristics of dilemma phenomena within the festival.

This study investigates the role of emotional energy as a mediator of the relationship between transformational leadership (TFL) and work engagement.

A two-wave survey was conducted through Prolific and 392 valid responses were collected from full-time hospitality and tourism employees. RStudio was used for structural equation modeling and bootstrapping analysis.

Results indicate that the positive relationship between TFL and work engagement is mediated by emotional energy.

The research particularly highlights to practitioners the important role of emotional energy and provides methods to improve emotional energy. Hospitality leaders should monitor the emotional energy levels of their employees and strive to avoid energy depletion. The findings also provide practitioners with some support in explaining the importance of leadership training workshops to leaders and their organizations.

The study provides new insight into the process underlying the TFL–work engagement relationship and highlights the importance of emotional energy as a construct of study in the hospitality industry.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Drawing on conservation of resources theory, this study aims to develop a resource-based model depicting a decreased level of psychological resourcefulness – relational energy, as a novel explanatory mechanism that accounts for the harm of abusive supervision, and we further investigate the role of leader humor as a boundary condition.

We applied multilevel path analysis to test our hypotheses with three-time-point survey data collected from 226 supervisor-employee dyads in a telecommunication company in China across six months.

Our results show that abusive supervision is negatively related to employee relational energy, leading to a subsequent decline in employee job performance. The predictions of the depleting effects get alleviated by leader humor.

This study foregrounds the importance of employee relationship management in the workplace and reveals that some abusive supervisors may manage to sustain employee performance and relational energy by using humor in their interactions, which necessitates immediate intervention.

These findings offer novel insights into the deleterious impact of abusive supervision by demonstrating the critical role of relational energy in dyadic interactions. We also reveal the potential dark side of leader humor in the context of abuse in the workplace.

This study aims to investigate whether social media use (SMU) at work has a curvilinear effect on job performance and whether Cyberloafing (non-work-related use) and job complexity moderate this effect.

Online surveys were conducted in China among WeChat users from multiple organizations working in the office environment, generating 350 valid responses.

The results revealed that there is an inverted U-shaped relationship between SMU at work and job performance through mediations of communication, information sharing and entertainment; such that the relationship is initially positive but becomes weaker as SMU increases and exceeds the optimal level. Notably, it is found that Cyberloafing negatively moderates the relationship between SMU and job performance, and there is a significant joint moderating effect of job complexity and Cyberloafing.

This study improves the research of information system use. It also provides implications for organizations concerned about formulating policies related to individuals' SMU and suggests that SM users and managers should find strategies to arrive at without surpassing the optimal level to maximize productivity.

This paper enriches the job demands-resources model to extend the literature on the advantages and disadvantages of SMU at work, which indirectly affect performance through two job conditions (job resources and demands). The study finds that employees benefit from a moderate amount of SMU at work, once it surpasses the optimal level, job demands surpass job resources and counterproductivity will appear. In addition, Cyberloafing and job complexity moderate the optimal level of SMU at work, which have not yet been investigated.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

Open-access repositories (OARs) are essential for openly disseminating intellectual knowledge on the internet and providing free access to it. The current study aims to evaluate the growth and development of OARs in the field of technology by investigating several characteristics such as coverage, OA policies, software type, content type, yearly growth, repository type and geographic contribution.

The directory of OARs acts as the source for data harvesting, which provides a quality-assured list of OARs across the globe.

The study found that 125 nations contributed a total of 4,045 repositories in the field of research, with the USA leading the list with the most repositories. Maximum repositories were operated by institutions having multidisciplinary approaches. The DSpace and Eprints were the preferred software types for repositories. The preferred upload content by contributors was “research articles” and “electronic thesis and dissertations”.

The study is limited to the subject area technology as listed in OpenDOAR; therefore, the results may differ in other subject areas.

The work can benefit researchers across disciplines and, interested researchers can take this study as a base for evaluating online repositories. Moreover, policymakers and repository managers could also get benefitted from this study.

The study is the first of its kind, to the best of the authors’ knowledge, to investigate the repositories of subject technology in the open-access platform.