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This study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms.

The linkages between role stressors and performance were analyzed through a quasi-longitudinal study of 476 chartered public accountants and trainee-chartered accountants surveyed before and after the busy season, using the partial least squares approach.

Only challenge appraisals are positively related to motivation before and after the 2018 busy season. Stress arousal is positively associated with burnout and physical symptoms. However, the associations between role ambiguity and conflict, and hindrance appraisals became insignificant after the busy season. The challenge appraisals–role ambiguity linkage persisted but reduced significantly. The burnout–performance association was insignificant in the two time periods.

A busy season with its increased challenge stressors has positive effects on performance through motivation but also negative effects through strains, which explains the observed insignificant net impact.

This quasi-longitudinal study first suggests the role of appraisals, motivation and physical symptoms as mediators of the effects of role stressors on performance. Then, it aids in the broad generalization of certain findings from previous studies. Finally, it demonstrates the applicability of the partial least squares approach, which has been hitherto under-used in behavioral accounting.

Lens of conservation of resources (COR) theory has been used to study how organizations can create resource passageways for their employees via managers. This has been examined in cross-cultural virtual work teams distributed across time and space within the high-resource loss context of the COVID-19 pandemic.

Longitudinal field design was used in a transnational organization involving data collection at three times over eight months. At Time 1, qualitative methodology was used to propose a conceptual model. At Time 2 and Time 3, an online survey was used to collect data for 205 virtual work teams across 10 countries in the Asia–Pacific region pre and post “manager as coach” training respectively.

Using COR theory, the study highlights that “manager as coach” training is an effective resource for managers in the high resource depletion context of the pandemic. Access to timely support increases saliency for the resource-gain spiral and has a cross-over impact on virtual work team outcomes suggesting transferability of resources from managers to subordinates. Also, managers across all nationalities view coaching training as an equally valuable resource.

The study provides evidence for investment in timely and relevant support for managers to positively and swiftly impact virtual work teams during high-resource loss contexts.

The study expands COR crossover theory across space and time dimensions using a longitudinal field research design.

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

The demand for healthcare innovation is increasing, and not much is known about how entrepreneurial firms search for and sell to customers in the highly regulated and complex healthcare market. Drawing on effectuation perspectives, we explore how entrepreneurial digital healthcare firms with disruptive innovations search for early customers in the healthcare sector.

This study uses a qualitative, longitudinal multiple-case design of four entrepreneurial Nordic telehealth firms. In-depth interviews were conducted with founders and senior managers over a period of 27 months.

We find that when customer buying conditions are highly flexible, case firms use effectual logic to generate customer demand for disruptive innovations. However, under constrained buying conditions firms adopt a more causal approach to customer search.

Managers need to gain a deep understanding of target buying environments when searching for customers. In healthcare sector markets, the degree of flexibility customers have over buying can constrain them from engaging in demand co-creation. In particular, healthcare customer access to funding streams can be a key determinant of customer flexibility.

We contribute to effectuation literature by illustrating how customer buying conditions influence decision-making logics of entrepreneurial firms searching for customers in the healthcare sector. We contribute to entrepreneurial resource search literature by illustrating how entrepreneurial firms search for customers beyond their networks in the institutionally complex healthcare sector.

This study examines current dynamics, consolidates current knowledge, elicits trends, identifies and analyzes primary research clusters, offers future directions, and develops an integrated framework for Product Advantage (PA) research.

Using the SCOPUS database, this study applied bibliometric analysis (208 articles) and conducted content analysis on the 35 curated articles selected using a combination of bibliographic coupling and the most cited articles.

This study presents the field’s publication trends, most relevant authors, articles, journals, and knowledge structures. It identifies six primary research themes and four major clusters using the thematic map and bibliographic coupling. Marketing and PA, New Product Development (NPD) and PA, Product Innovation and PA, and New product speed and PA are the main clusters. Finally, this study offers directions for future research and provides an integrated framework for PA research.

By developing an ADO framework of PA, the study offers key insights into how PA shapes product outcomes and identifies key antecedents of PA. Firms must focus on firm factors such as market and technological orientation; product factors, such as development time and pre-announcement proficiency; external factors, such as competition; and environmental factors, such as competitive intensity and technological turbulence. It enables firms to create products with high PA, shaping product outcomes and contributing to their competitive advantage.

This is the first study to conduct a two-stage sequential hybrid review of quality articles on PA. It offers an Antecedents-Decisions-Consequences (ADO) framework based on significant studies and offers cluster-wise directors for future research.

The aim of this study is to systematise the entrepreneurial coaching (EC) literature by understanding how the phenomenon has been investigated along four dimensions inspired by Gartner’s (1985) conceptualisation of entrepreneurship: entrepreneurial process, context, target and outcomes. In so doing, this study will provide a frame of its multifunctional role and identify relevant gaps and suggestions for future research.

We conducted a systematic literature review to collect existing works on EC. We analysed 85 selected papers with a qualitative content analysis that allowed us to highlight relevant research themes for the entrepreneurial process, context, outcomes and target.

Our results demonstrate that EC has a multifunctional role in entrepreneurship that can be summarised in five different typologies, depending on the stage of the entrepreneurial process in which it is applied, the context, the target and the outcomes.

As one of the first attempts to systematise studies on EC, this work extends previous conceptualisation of EC by detailing different typologies of this intervention, thereby contributing to reduced fragmentation and conceptual ambiguity.

Despite the growing and widespread importance of exploring the primary factors facilitating global value chain (GVC) and supply chain management, this topic has received surprisingly little attention to date. Drawing upon the technology–organization–environment framework and the resource-based view, this study aims to fill these important gaps in the literature by theorizing and developing a comprehensive model to explain how a foreign subsidiary of multinational enterprises can improve the upgrading of the GVC and supply chain performance in a host market.

Using survey data collected from 266 foreign subsidiaries of multinational enterprises operating in the Chinese manufacturing sector, this study empirically examines the theoretical framework using a structural equation modeling approach.

The results demonstrated that the relative advantages of digital technology, supplier diversification and environmental uncertainty all contribute positively to the development of foreign subsidiaries’ supply chain management capabilities. Meanwhile, supply chain management capability plays a positive role in foreign subsidiaries facilitating GVC upgrading and enhancing supply chain performance.

The findings of this study provide many important implications and useful insights to foreign subsidiaries operating in an emerging host market by concentrating on how to develop and maintain their competitive advantages in the process of GVC reshaping and supply chain restructuring.

This study provides a useful guide to help firms better understand how they may develop and enhance their competitive advantages in upgrading their GVCs and implementing supply chain restructuring. In addition, this research generates important policy implications considering the recent trend toward creating more effective and sustainable global supply value chains.

Although prior researchers have consistently established a significant relationship between different strategic stances and organizational performances across different research contexts, the mechanisms underlying this link remain unclear. This study attempts to fill this gap in the literature by testing the mediating effect of the use of strategic performance measurement systems (SPMS) on the relationship between strategic stances (prospector, defender, and reactor) and organizational performance in the public sector.

This research is based on data collected by surveying 224 managers at public organizations in the Turkish Republic of Northern Cyprus (TRNC) and conducts an analysis using structural equation modeling (SEM).

The study findings show that prospector strategy is positively associated with organizational performance through the use of SPMS. The reactor strategy was negatively related to organizational performance through the use of SPMS. The defender strategy shows mixed results in terms of its effect on the use of SPMS and organizational performance.

The results obtained here provide strong evidence of the vitality of the use of SPMS for efficiency and effectiveness as a mediator between prospector strategy and organizational performance. To extend this position, future researchers could incorporate other contingent variables, such as structural autonomy, or use experimental design methods during economic austerity in the aftermath of the coronavirus disease 2019 (COVID-19) global pandemic.

This study represents an attempt to address public administration literature' general calls for grounded research that spells out to practitioners how different strategic stances are likely to affect the use of SPMS to achieve organizational performance levels in the public sector. The present study extends the public administration literature by examining the unexplored linkage of the use of SPMS through which strategic stances influence organizational performance in major public sector organizations.

Following the theory of emotional events, this paper aims to use the bright triad and the dark tetrad as representations to investigate the role of positive and negative personality patterns in achieving positive and negative innovation. The study also examines the mediating role of emotional intelligence and abusive supervision and the interactive role of emotional exhaustion in understanding the relationship between positive and negative personality patterns and positive and negative innovation.

To test the hypotheses of the study model, a set of questionnaires was distributed to a sample of 500 medical officers working in different departments of public hospitals in southern Iraq. The data were analysed using the structured equation model.

The results of the current study confirm previous studies on emotional intelligence because the bright triad negatively associates with negative innovation and positively associates with positive innovation. Meanwhile, the dark tetrad positively associates with negative innovation through abusive supervision, and that emotional exhaustion reinforces the negative side and weakens the positive side of the relationships.

This study contributes to the literature by emphasising that the values represented by the bright triad have a strong readiness to show positive innovation and immunity to negative influence caused by abusive supervision. Meanwhile, the negative emotions of the dark tetrad pattern result in negative patterns because they correlate with negative innovation and the avoidance of positive behaviour, which is escalated by abusive supervision.

Using the lenses of social exchange and reactance theories, this study examines the relationships between abusive supervision and both turnover intentions and job satisfaction. The moderating role of employee depression in the relationship between abusive supervision and these specific work outcomes is also investigated, by incorporating the conservation of resources theory.

Quantitative data were collected from a sample of 221 frontline retail employees, across shopping malls in the Caribbean nation of Trinidad. A 3-step multiple hierarchical regression analysis was performed to test the relationships.

The findings provided support for the propositions that abusive supervision predicts job satisfaction and turnover intentions, respectively. Employee depression moderated the relationship between abusive supervision and job satisfaction but did not moderate the relationship between abusive supervision and turnover intentions.

While existing research has explored the relationships between abusive supervision, job satisfaction and turnover intentions, limited studies have investigated the moderating role of employee depression. This study contributes to understanding this pervasive workplace issue by investigating a relatively unexplored moderating effect.