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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.

High-tech start-up creation is associated with complex challenges originating from quick transformations in technologies and markets. To raise start-up survival and success chances, founders need to ensure a rapid conversion of a venture idea into a working business. This paper aims to explore how identity-related characteristics of founders influence the speed of the start-up creation process.

For this study, a longitudinal multiple-case-study design was selected to identify a vivid flow of decisions and actions taken by high-tech start-ups for analysis in depth. Over 20 months, a series of interviews were organized with founders of six start-ups located in the same business incubator in Russia. Also, a set of additional data sources was engaged, including publicly available data and internal documents provided by businesses.

The findings reveal contrasting dynamics of start-up creation processes among founders with differing role identities. Identity fit and identity misfit are suggested to be serious pull and push factors in the process of organizational becoming through the impact they have on the situational regulatory focus of founders.

The current research contributes to the entrepreneurship stream of research by extending the knowledge of how cognition affects the process of new venture creation.

The aim of this study is to study the relationship between halal certification and small and medium entreprise (SME) performance in a turbulent environment such as the Palestinian environment.

In this study quantitative cross-sectional research design using questionnaires distributed over 51 certified SME’s used, and analysis was performed using partial least squares-structural equational modeling.

The current study revealed that there is a positive relationship between certification and business performance of SME’s in terms of financial and operational performance, and operational performance can mediate the effect between certification and financial performance. It is recommended to conduct further research with larger sample sizes and conduct research using different research designs, such as the longitudinal research design.

Certification of Halal also has a positive relationship with performance, even in a turbulent environment like Palestine. Accordingly, Palestinian food manufacturing firms are called to implement food safety standards like the Halal certificate to gain beside the good gained image the good financial performance.

This study was conducted in one of the most turbulent environments, as well as in developing countries, enriching the literature with results from emerging/turbulence and developing countries.

This study aims to examine the scientific publications related to leadership research in hospitality from 2000 to 2021 by conducting a systematic review (qualitative) and to discuss implications for future research.

For the qualitative approach, the authors conduct an in-depth critique of major leadership theories using 167 articles indexed in the Web of Science Core Collection.

The findings show that transformational leadership, leader–member exchange and servant leadership are the most prominent leadership topics studied from 2000 to 2021, followed by abusive supervision, empowering leadership, ethical leadership and authentic leadership. A framework is presented highlighting the mediators, moderators, outcomes, sample and research designs used in each of these lines of leadership research. Moreover, 16 areas for further research are identified and discussed.

This review uncovers scholars’ general lack of regard for how the study of leadership might benefit from examining hospitality as a special and challenging context for leadership and business performance.

This study reviews and critically analyzes leadership research in hospitality using qualitative methods. Therefore, the authors believe this review is of great value to academics and practitioners because it synthesizes and analyzes the field and identifies important research opportunities.

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.

Based on social information processing theory, this paper aims to explore how and when leader self-deprecating humor may spark subordinate learning from failure. The authors cast perspective taking as a novel explanatory mechanism for this indirect effect, and further consider leader–member exchange as a boundary condition of the relationship.

The authors tested the hypotheses by conducting a multiwave and multisource survey of 604 members from 152 teams in a Chinese high-technology company.

Results of multilevel path analyses demonstrate that leader self-deprecating humor positively influences subordinate learning from failure via perspective taking. Further, this mediation effect is stronger at higher levels of leader–member exchange.

This study contributes to the theoretical understanding of the relationship between leader self-deprecating humor and subordinate learning from failure. However, the research design was not longitudinal or experimental, and thus the authors were unable to make strong inferences about absolute causality.

The work yields useful insights for practitioners aiming to encourage subordinates to learn from failure.

This study provides evidence that leader self-deprecating humor can stimulate subordinate learning from failure via perspective taking, and the indirect effect is further strengthened by leader–member exchange. The findings offer new directions for research on leader self-deprecating humor and learning from failure.

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.

Stewardship behavior is an important embodiment of the spirit of employee ownership, which is critical to the sustainability of companies, especially under the influence of the COVID-19 epidemic. Most previous studies have focused on how to motivate employees’ stewardship behavior, but little is known about how stewardship behavior affects employees themselves. The purpose of this study is to explore how employee stewardship behavior affects their work-family interface based on the conservation of resources (COR) theory.

In this study, structural equation modeling was conducted using two-wave survey data from 323 employees through three internet companies in Southern China.

Results reveal that engaging in stewardship behavior is positively correlated with both positive emotion and emotional exhaustion. Positive emotion and emotional exhaustion, in turn, mediate the effects of stewardship behavior on work–home interface. Family motivation influences the strength of the relationships between positive emotion or emotional exhaustion and work–family interface, that is, high family motivation strengthens the positive association between positive emotion and work–family enrichment and weakens the positive association between emotional exhaustion and work–family conflict.

This study suggests that managers should give employees more support and care to ease the worries of engaging in stewardship behavior. Also, organizations should recruit employees with high family motivation, which can reduce the negative effects of stewardship behavior on work–-family interface.

Based on an actor’s perspective, this study examines both the positive and negative effects of stewardship behavior on employees themselves, thereby increasing understanding of the dual effect of stewardship behavior. In addition, this study further elucidates the mechanisms that moderate the positive and negative effects of individual family motivation on their engagement in stewardship behavior within the COR theory.