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The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field.

The paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations.

The empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting.

As the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research.

As budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations.

This study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.

The purpose of this paper is to analyze this phenomenon and identify its determinants using data from Brazilian higher education institutions.

Based on a data set comprehending 2,230 university students from 70 different institutions across the country, the authors develop five Probit models to assess impacts related to individual traits and systemic conditions on five dependent dimensions: entrepreneurial activity, potential entrepreneurs, high-impact entrepreneurship, serial entrepreneurship and innovation-driven entrepreneurship.

The lack of significance in many of the variables included in estimations suggests that student entrepreneurship seems to be a rather random phenomenon in Brazil.

Findings pose challenges for student entrepreneurship, as targets for intervention are not clear.

Over the past decades, universities have been receiving an increasing demand to go beyond their role of producing science and technology to explore its knowledge potential to produce novel commercial applications. However, while there is a growing interest in ways to foster scientific academic entrepreneurship, universities also serve as a positive environment for student entrepreneurship training, knowledge sharing, testing ideas and learning. So far, the importance of student entrepreneurship has received far less attention than it likely deserves.

This study aims to integrate social identity and leader–member exchange (LMX) theory to investigate the processes and boundary conditions around LMX–performance relationships. Through the application of two leader–follower subsamples, the authors test three main objectives. What is the effect of multi-dimensional dyad value-congruence on LMX and how does congruence on these dimensions differentially influence leader and follower perceptions of LMX? In a subsample of followers including supervisor-rated performance, the authors develop a model that examines how individual values moderate the effect of dyad contact on supervisor-rated job performance mediated by follower LMX.

The participants for this study include graduate and undergraduate social work students who were taking part in a one-year work placement within a social work organization as well as their immediate supervisors. Across a four-month period, participants filled out measures of their supervisor contact, work values and LMX. Supervisor-rated performance was also included.

Findings from the dyadic subsample show that growth value congruence is a predictor of follower-rated LMX, with value congruence across all values having no effect on leader-rated LMX. Within a subsample of followers, findings suggest that follower-rated LMX mediates the relationship between dyad contact and supervisor-rated job performance, with individual work values moderating this effect.

The current study offers several contributions to the literature on LMX and job performance. First, in this study’s dyadic leader–follower sample, the authors extend propositions made by social identity theory around value congruence and LMX by offering support for a multi-dimensional and multi-target approach to questions of values and LMX. Second, within this study’s larger non-dyadic sample, the authors offer insights into previous conflicting findings around dyad contact and LMX, by offering support for the indirect effect of dyad contact on supervisor-rated performance via LMX. Third, within this second sample, the authors also extend the literature on values and LMX to show that the process through which LMX influences job performance is dependent on follower values.

The present study is aimed at examining the antecedents of online shopping user behavior and customer satisfaction. More specifically, (1) the effect of social influence, variety seeking behavior, advertising and convenience on user behavior, and (2) the effect of user behavior on customer satisfaction are examined.

A conceptual model is developed and tested after verifying the psychometric properties of the survey instrument. Data were collected from 556 respondents from three major cities (Hyderabad, Chennai and Bangalore) in the southern part of India using structured instrument. Hierarchical regression is performed. Measurement model was checked using structural equation modeling (Lisrel package).

The results reveal that (1) social influence, (2) variety seeking, (3) advertising, (4) convenience, (5) trust and (6) product factors were positively related to online user behavior. Results also show that user behavior is significantly and positively related to customer satisfaction. The hierarchical regression results also showed moderating effects of (1) trust in the relationship between social influence, variety seeking and user behavior, and (2) product factors in the relationship between advertising, convenience and user behavior. Finally, results suggest that user behavior is partially mediating the relationship between trust and customer satisfaction, i.e. trust has both direct and indirect effect on customer satisfaction.

As with any survey-based research, the present study suffers from the problems associated with self-report measures viz., common method bias and social desirability bias. However, the authors attempted to minimize these limitations by following appropriate statistical techniques.

This study contributes to both practicing managers and the literature on advertising. The study suggests that trust and product play a major role in strengthening the relationship between antecedents and user behavior.

This study provides new insights about the importance of gaining trust in influencing consumer behavior. The conceptual model the authors developed is novel in the sense not many studies are available in India to empirically examine the moderating relationships of trust and product in consumer behavior.

This study aims to focus on providing a computerized classification testing (CCT) system that can easily be embedded as a self-assessment feature into the existing legacy environment of a higher education institution, empowering students with self-assessments to monitor their learning progress and following strict data protection regulations. The purpose of this study is to investigate the use of two different versions (without dashboard vs with dashboard) of the CCT system during the course of a semester; to examine changes in the intended use and perceived usefulness of two different versions (without dashboard vs with dashboard) of the CCT system; and to compare the self-reported confidence levels of two different versions (without dashboard vs with dashboard) of the CCT system.

A total of N = 194 students from a higher education institution in the area of economic and business education participated in the study. The participants were provided access to the CCT system as an opportunity to self-assess their domain knowledge in five areas throughout the semester. An algorithm was implemented to classify learners into master and nonmaster. A total of nine metrics were implemented for classifying the performance of learners. Instruments for collecting co-variates included the study interest questionnaire (Cronbach’s a = 0. 90), the achievement motivation inventory (Cronbach’s a = 0. 94), measures focusing on perceived usefulness and demographic data.

The findings indicate that the students used the CCT system intensively throughout the semester. Students in a cohort with a dashboard available interacted more with the CCT system than students in a cohort without a dashboard. Further, findings showed that students with a dashboard available reported significantly higher confidence levels in the CCT system than participants without a dashboard.

The design of digitally supported learning environments requires valid formative (self-)assessment data to better support the current needs of the learner. While the findings of the current study are limited concerning one study cohort and a limited number of self-assessment areas, the CCT system is being further developed for seamless integration of self-assessment and related feedback to further reveal unforeseen opportunities for future student cohorts.

In this study, the author examines the effect of financial knowledge, financial attitude and responsible financial management behaviour on financial satisfaction and investigates the association between financial satisfaction and psychological wellbeing of individuals. The author examines these relationships having controlled for the influence of key demographic variables including age, gender, marital status, income level and employment status of respondents on the predicted relationships.

Data was gathered by means of a self-administered questionnaire to postgraduate business students from a large public university in Ghana. The hypothesized relationships of the study were tested using the Partial Least Square Structural Equation Modelling (PLS-SEM) technique.

The author shows from the structural model analysis using the bootstrapping procedure that financial knowledge, financial attitude and sound financial management behaviour have important implications on financial satisfaction levels of individuals. Further, the author finds financial satisfaction to be an important predictor of the psychological wellbeing of individuals.

The paper highlights the relevance of financial satisfaction on the psychological wellbeing of an individual and identifies some of the dominant factors that are associated with financial satisfaction.

This study examines the concept of financial satisfaction at the individual level and uniquely highlights the psychological implications of financial satisfaction.

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.

A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.

The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.

Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.

Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.

An understanding of the motivation of individual employees to adopt lean practices is fundamental to successful lean implementation. This study aims to investigate the adoption of lean practices and provides an analysis of the individual-level factors necessary for lean implementation. This study presents a method for assessing the impact of individual-level factors in a company deploying lean within a biopharmaceutical manufacturing subsidiary.

The case study explores the attitudes of individuals within a functionally structured organisation undergoing a lean implementation initiative. A quantitative data collection approach was used to capture data from employees in a medical device manufacturing organisation.

The study found that personality and affective organisational commitment positively affects an individual’s intention to adopt lean practices. Employees with greater levels of affective commitment are more likely to partake in lean-related practices. Individuals in functions that directly support the production process, as opposed to those in functions that indirectly support production, are more likely to participate in lean practices. Finally, individuals in supervisory roles are more likely to adopt lean practices than those in non-supervisory roles, and management should involve top performers in lean.

There is a paucity of case study research in the area of individual-level factors for lean practice adoption. The findings of this study offer practical guidance on individual-level factors for lean practice adoption and illuminate new avenues for future research. This analysis also makes a practical contribution to the literature. From a managerial perspective, understanding why certain employees are more willing to adopt lean practices contributes to an overall lean organisational readiness and implementation framework. This insight enables the development of carefully tailored communication and training programs for managing employee motivation for and receptivity to lean.

The underrepresentation of women in engineering has important consequences for meeting the need for a larger, talented scientific and technological labor force. Increasing the proportion of women faculty in engineering will help increase the persistence probabilities of women undergraduate and graduate students in engineering, as well as contribute to the range and diversity of ideas toward innovations and solutions to the greatest engineering challenges. This study aims to examine the association among gender, family formation and post-PhD employment patterns of a cohort of engineering doctorates.

Using the National Science Foundation’s Survey of Doctorate Recipients data, 2001–2010, descriptive and multinomial logit regression analyses are conducted to illustrate the career trajectories of engineering PhDs over a ten-year period.

The career trajectories of engineering PhDs are nonlinear, and transitions between employment sectors commonly occur over the ten-year time period studied. Although women engineering PhDs with young dependents are less likely to be employed initially after PhD completion, they tend to enter the workforce in the academic sector as time progresses. Early post-PhD employment as a postdoctoral researcher or in the academic sector contributes to the pursuit of the professoriate downstream.

While previous studies tend to focus on the early career outcomes of science and engineering students, this study contributes to the literature by focusing on the long-term career outcomes of engineering doctorates. Research findings provide engineering PhD students and PhDs with more information regarding potential post-PhD career trajectories, highlighting the multitude of career options and transitions that occur over time. Research findings also provide higher education administrators and doctoral program stakeholders with foundational information toward designing and revitalizing professional development programs to help PhD students prepare for the workforce. The findings have the potential to be applied toward helping increase diversity by shaping policies and programs to encourage multiple alternative career pathways to the professoriate.

This study explored the motives, relationship dynamics and outcomes of male executives in mentoring Black African women within the context of South Africa. The authors investigated the experiences of White, Black African, coloured, and Indian male mentors conducting cross-gender and cross-race mentoring in South Africa.

A qualitative study was conducted with 21 male executives within South Africa's male-dominated financial services industry. Data were collected via semi-structured, one-on-one virtual video interviews. The study endeavoured to deeper understand the mentors' experiences during their interactions with the intersecting marginalised identities of Black African women as protégés.

The authors found that the mentoring relationship is central to mentoring Black African women. This relationship is often influenced by the mentors' parental approach to mentoring, with resultant negative consequences, including the protégé not taking accountability for driving the relationship. Mentors' stereotypical expectations of women as homemakers and carers also influenced mentoring experiences. Mentors' motives included growing next generation leaders, which led to mentors' job satisfaction.

This study contributes an account of male executives' motivations for mentoring Black African women, the relationship dynamics as well as negative mentoring experiences, and the mentoring outcomes for protégés and mentors. Intersectionality theory was used to highlight the mentors' lack of insight into the intersecting marginalised identities of Black African women in the unique South African context, where inequalities in terms of class, race, and gender are amplified.