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This study aims to extend the cognitive appraisal theory by developing and validating a conceptual framework to illustrate how travelers' behavioral intention is generated via a multi-stage evaluation of health-related variables.

SEM and moderator analysis were conducted to examine the theoretical framework (post-intervention event travel intention) and to investigate how the appraisal process differs across travelers with various attitudes toward vaccination.

This study found that cruise travel intention was positively influenced by the perceived hedonic value and perceived trustworthiness and negatively influenced by perceived infection risk. Furthermore, whereas perceived hedonic value, perceived trustworthiness and perceived risk of infection were all predicted by crisis management, the dimensions of crisis management operated differently. In addition, vaccination attitudes amplified the unfavorable effect of perceived risk on intention.

Drawing on the CAT, this study developed and validated a conceptual framework to integrate crisis management with customers' behavioral intentions. This study extends existing cruise travel intention theory by demonstrating how post-pandemic travelers' behavioral intention is generated via a multi-stage appraisal-reappraisal process based on the evaluations of infection risks and cruise line crisis management.

This paper aims to investigate the impact of combined assurance on tax avoidance in South Africa.

This study is founded on a sample of 76 South African firms listed on the Johannesburg Stock Exchange over the 2014–2022 period. The authors used the feasible generalized least squares regression estimation technique to test the hypothesis. To address endogeneity issues, this study conducted a difference-in-differences (DID) analysis based on propensity score matching.

The results reveal that combined assurance negatively impacts tax avoidance. Implementing combined assurance, as an integrated risk management approach, significantly minimizes tax risk. The DID analysis provides well-founded evidence attributing the decline in tax avoidance levels to the availability of combined assurance. The inferences are robust to using alternative measures of tax avoidance, testing combined assurance impact across various tax avoidance levels and controlling for the COVID-19 effect.

This study presents valuable insights for firms, managers and policymakers. The findings encourage companies to bolster their risk management practices, opting for combined assurance over a sole risk monitoring mechanism. This approach enables the company to ensure better compliance with tax regulations, thereby enhancing overall efficiency. Besides, the disciplining effect of combined assurance motivates managers to make informed decisions, avoid tax avoidance strategies and safeguard corporate reputation. Moreover, this research calls upon policymakers to promote effective global regulatory frameworks for combined assurance practices.

The research brings original insights by exploring the influence of combined assurance on tax avoidance. This addresses a gap in the current literature that has predominantly focused on the relationship between tax avoidance and individual lines of defense.

The purpose of this study is to analyse the role of line management in promoting Diversity, Equity and Inclusion (DEI) in Higher Education Institutions (HEIs). Transformational leadership (TL) promotes DEI, and autocratic leadership curbs it.

The research approach is deductive from existing literature followed by auto ethnographic case study.

The finding of this study is how the autocracy of a line manager can kill the enthusiasm of a team member. Cascuta theory, which has been introduced as a parasitic form of management in paper, will come into existence when a less qualified and closed mindset is supervising a highly qualified and performing team.

The research limitations included inadequate autoethnographic case studies on similar circumstances. Also, the literature is divisive over the topic of DEI. On paper, policies are very strong; however, the implementation is not so good in many academic departments at many universities. Here, the whole HEIs is not to blame. Rather, the line manager has a bigger role in acknowledging or rejecting DEI. This research has many implications for studying the Cascuta phenomenon amongst DEI students, DEI staff.

The DEI colleagues in some academic departments of many universities in the UK are facing affinity biases. This study could be used to identify and remove the roadblocks in acknowledging the role of DEI in the UK HEIs. These remedies, though, might only be cosmetic. Persons who encourage affinity biases may also be the ones carrying out DEI programmes (Sodhi, 2024). Second, instead of taking concrete action to solve urgent social issues in the workplace, institutions may view DEI activities as regulatory mandates.

Regional committees could be a good alternative to explore the success of implementing DEI on a wider scale. The members could be from HEIs, who are renowned for their DEI policy implementation. Their implementation process, roadblocks, and wider benefits could be studied on a wider scale. The DEI people should be able to contribute to society with ownership. If they are contributing to the economy, education, or health care, they are an asset and not a burden on society. If HEI is not recognising DEI now, they may find their way out to a more acceptable place.

This is a novel study to explore the role of line leadership in promoting DEI in HEI using the deductive method, supported with an autoethnographic case study.

The purpose of this study is to explore the mechanism of digitalized transformation in organizations’ human resource management (HRM). This study summarizes three basic factors driving the digital transformation process in China: level of perception, level of application and speed of transformation.

This study analyzes the strategic transformation process of HRM in Haier, Hisense and Chambroad to explore the human resource digital transformation mechanism in Chinese enterprises.

The results of this study show that three HR value chain models can be constructed based on how well HRM deals with business: the efficiency-oriented HRM value chain, quasi-business-oriented HRM value chain and business-oriented HRM value chain. The basic factors – level of perception, level of application and speed of transformation – are observed in the entire HRM digital transformation process.

This study provides theoretical and empirical insights for enterprises to explore the value of digital technology in HRM and facilitate the digital transformation of HRM.

This study aims to investigate the situational factors that intensify the impact of leader bottom-line mentality (BLM) on employee pro-self-unethical behavior. In particular, the moderating role of contingent rewards and punishments is evaluated under the lens of situational strength theory.

Data were collected from 218 full-time employees working in the USA in a time-lagged study and analyzed using SPSS Process Macro.

Statistical analysis reveal contingent rewards and punishments significantly moderate the positive relationship between BLM and pro-self-unethical behavior.

This paper highlights the need for more balanced reward systems that incorporate moral conduct into work performance. It also emphasizes the role of robust accountability and monitoring systems in minimizing employees’ unethical behavior.

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of contingent rewards and punishments on the relationship between leader BLM and subordinate pro-self-unethical behavior. Moreover, it provides significant empirical support to situational strength theory.

The purpose of this study is to investigate how artificial intelligence is changing and promoting organizational learning and development in 21st century.

The paper adopted an exploratory study using the open-ended approach of quantum theory, including 55 depth interviews and one focus group discussion with employees representing top-level management, mid-level management and first-line management having mainly an artificial intelligence and organizational learning/strategies background.

The finding showed that when AI is strategically placed within an organization, there is opportunity for humans and AI to learn from one another to develop these new capabilities and core competencies that give an organizations added competitive advantage.

Exploring artificial intelligence in a context at one sector (telecommunication sector), the research results may lack general acceptance because of disparities of AI adoption in other sectors. Therefore, researchers are encouraged to test the proposed propositions further in other sectors.

The paper includes implications for artificial intelligence sustainability as a tool for organizational learning and strategy. It is observed that AI has increased the demand for managerial skills such as creativity, innovation, troubleshooting, data mining, emotional intelligence, adaptability and problem-solving. The study showed that organizations will need to have an appropriate level of knowledge and skill in AI to be effective in leveraging it as an integral facet of their organizational strategy.

This study is novel on account of its applicability in AI’s ability to work harmoniously with human employees which can stimulate mutual learning between the two, resulting in a relationship similar to that of a relationship with a teammate or colleague in the workplace which will invariably results into competitive advantage.

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.

Notwithstanding that evidence-based human resource management (EBHRM) is gaining more ground in governmental institutions, it is still lacking a clear and research-driven conceptualisation (Marler and Fisher, 2013). Therefore, this study seeks to establish a fundamental clarifying concept of EBHRM by using a systematic literature review.

This method builds on an intensive scanning of 2,584 (interdisciplinary) articles, collected from Web of Science and Scopus. Eventually, 50 articles met the predetermined inclusion criteria and were analysed. The most recent conceptualisation of evidence-based management in the literature has served as a guideline to compare the review results and further scrutinise the differences and similarities (Barends et al., 2014; Barends and Rousseau, 2018; Rynes and Bartunek, 2017).

This has enabled us to elaborate a comprehensive conceptualisation. The articles were divided into two groups, one group (n = 31) has Rousseau et al. as a reference, the other (n = 19) did not, and used various definitions. Three themes were identified: evidence-based research methods (n = 30), specific skills (n = 36) necessary to apply an evidence-based strategy and a link with the academic-practice gap (n = 25).

Based on the results, we recommend adding two dimensions to strengthen the current conceptualisation: a first dimension referring to how evidence-based management can be established (i.e. which methods and skills are necessary) and a second dimension referring to the why of evidence-based management in an organisation (reducing the academic-practice gap).

This paper starts from a systematic review approach unlike previous research in the field to contribute to the further conceptualisation of EBHRM (Rynes and Bartunek, 2017).

This empirical study aims to explore how actors in specific human resource practices (HRPs) such as line managers (LMs) impact employee productivity measures in the context of financial institutions (FI) banks.

This cross-country study adopted a qualitative methodology. It employed semi-structured interviews to collect data from purposefully selected 12 business facing directors (BFDs) working in the top 10 banks in Nigeria and the UK. The data collected were analysed with the help of the trans-positional cognition approach (TPCA) phenomenological method.

The findings of a TPCA analytical process imply that in the UK and Nigeria’s FIs, the BFDs line managers’ human resources practices (LMHRPs) resulted in a highly regulated workplace, knowledge gap, service operations challenges and subjective quantitatively driven key performance indicators, considered service productivity paradoxical elements. Although the practices in the UK and Nigerian FIs had similar labels, their aggregates were underpinned by different contextual issues.

To support LMs in better understanding and managing FIs BFDs productivity measures and outcomes, we propose the Managerial Employee Productivity Operational Definition framework as part of their toolkit. This study will be helpful for banking sectors, their regulators, policymakers, other FIs’ industry stakeholders and future researchers in the field.

Within the context of the UK and Nigeria’s FIs, this study is the first attempt to understand how LMHRPs impact BFDs productivity in this manner. It confirms that LMHRPs result in service productivity paradoxical elements with perceived or lost productivity implications.

This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.

The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.

The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.

This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.