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The authors aim to broaden the understanding of incivility through the lens of bystanders who witness incivility toward women. Integrating attributional ambiguity and emotional contagion theories with the literature on workplace mistreatment, the authors propose that witnessing incivility toward women may negatively impact bystanders.

The authors collected multi-wave data from 324 employees to assess the consequences of witnessing incivility toward women at work for bystanders.

Utilizing a serial mediation model, the authors found evidence that witnessing incivility toward women indirectly increased turnover intentions six weeks later, first through elevated negative affect and then through increased cognitive burnout.

Taken together, this study's findings suggest that the negative effects of incivility toward women can spread to bystanders and highlight the importance of considering individuals who are not directly involved, but simply bear witness to incivility at work.

Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.

A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.

The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.

The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.

This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.

This study aims to investigate the effect of servant leadership on employee organizational identification and career satisfaction through the mediating lens of leader-member-exchange (LMX). Furthermore, this study also examines whether perceived organizational support (POS) strengthens the positive effect of servant leadership on LMX and subsequently, on employee organizational identification and career satisfaction.

Survey data were collected from 314 respondents working in hotels in United States of America (USA). Structural equation modeling (SEM), hierarchical moderation analysis and bootstrapping were used to test the study hypotheses.

Servant leadership was found to positively influence employee organizational identification and career satisfaction. Further, analysis revealed that LMX partially mediated the positive relationship between servant leadership and employee career satisfaction and fully mediated the positive relationship between servant leadership and organizational identification. However, although POS moderated the indirect relationship between servant leadership and employee’ career satisfaction, it did not moderate the indirect relationships between servant leadership and organizational identification.

This study provides insight into the nexus of servant leadership and organizational support in hospitality industry to foster the employee organizational identification and career satisfaction which are extremely needed for competitive advantage in hotel industry.

This study addresses recent calls for future researchers to investigate the important of servant leadership in the hospitality industry.

The aim of this study was to determine the impact of oral communication in improving the marketing and financial management skills of sweet potato farmers.

The study used a quasi-experimental design with a pre- and post-test approach. The sample was 540 sweet potato farmers that were randomly assigned to training (n = 270) and no-training groups (n = 270) with analysis of covariance (ANCOVA) as the method of data analysis. While the training group received oral training sessions for three farming seasons beginning in 2019, 2020 and 2021, the no-training group did not receive any intervention.

Before the training sessions, all the sweet potato farmers scored low on marketing skills like advertising, sales promotion and sales forecasting. Both groups also scored low on financial management skills like budgeting, investments, saving and controlling expenditures. Their annual income level was also low and both groups did not significantly differ. However, after the training and during the follow-up evaluation, the participants in the training group reported a significant improvement in their marketing skills and financial management skills. There was also an improvement in their income level from $238 (N109,480) at baseline to $523 (N240,580) after the training and $782 (N359,720) after the follow-up evaluation. On the other hand, the no-training group reported a staggered fluctuation in their income of $241 (N110,860) at baseline, $371(N170,660) during post-training evaluation and $214 (N98,440) at follow-up assessment.

The first limitation is that the study examined only one crop. There is a need to pay attention to farmers of other crops for better understanding. Another limitation of the study is that the researchers examined only oral communication. There is a need to compare more than one training to understand which is more effective. Finally, the current study did not consider the moderating effect of other factors like the source of labour and expenses.

This study has shown that oral communication is an effective tool for promoting the acquisition of marketing and financial management skills and enhancing agribusiness.

The metaverse offers great potential for creating a new educational environment with unique experiences. Currently, it has been integrated into many stages of education, including classroom study aids, clinical skill interaction and image training simulators, thanks to a new generation of Internet applications. This paper aims to provide a comprehensive systematic review using bibliometric analysis on the metaverse in health education and analyze the trends and patterns of research output within the field.

The paper conducts bibliometric analysis and follows the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to ensure a rigorous and transparent review process. Specifically, this article identifies research questions, develops a data-collection strategy and establishes a screening approach that includes determining relevant keywords and applying inclusion and exclusion criteria.

A bibliometric analysis is conducted comprising 231 studies from 145 scientific journals to assess the trends, patterns and collaboration networks in research on the use of metaverse technology in health education. This paper provides insights into the research themes, publication trends and countries leading in this field, which can guide future research in this field.

The use of metaverse technology in health education has gained momentum in recent years. Despite this interest, comprehensive studies to review and analyze the existing literature on this topic systematically are lacking. In response, this paper provides a systematic review that explores the potential role of the metaverse in health education. By considering the current research, key trends, research hotspots and opportunities for future investigations are identified. The findings not only shed light on the current state of research but also offer guidance for advancing this exciting field.

This study strives to examine the relationship between bank capital and bank liquidity level considering the joint determination of both variables pointed out in the related literature. The evidence is from the Gulf Cooperation Council (GCC) countries: Saudi Arabia, Kuwait, the United Arab Emirates, Qatar, Bahrain and Oman. The theory of banking postulates that bank capital and bank liquidity are interrelated through various links. The study conjectures that large GCC banks do not have a concern with respect to liquidity due to the implicit guarantee of GCC wealthy governments to bank deposits.

The study sample is comprised of all chartered GCC conventional and Islamic banks. The study employs several on-balance sheet ratios to proxy for bank capital and liquidity as defined in the banking literature. It also employs a related econometric model that considers the simultaneity issue pointed out in the related literature.

The results of the study reveal that GCC banks react positively when facing illiquidity by strengthening their capital ratio. Further analysis reveals that only small GCC banks (conventional and Islamic) tend to increase their capital levels when facing a liquidity shortage, which confirms the study conjecture that larger GCC banks have no credible concern about their liquidity position. Employing an alternative measure of liquidity does not change the results. This finding supports the financial fragility structure and the crowding out of deposits hypotheses.

The study contributes to the literature by employing a novel estimation approach to explore the difference in results as the sample banks represent two banking regimes, the conventional banks as well as the Islamic banks. Also, the study implicitly suggests that further research in this area could support the need to impose minimum and globally uninformed liquidity standards on banks.

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

The process of elaboration of the symbolic universe leads to important insights into the role of symbols in understanding human reasoning. Symbols become explanatory axes of universal global realities. Myths were constructed on these explanatory paths forming a superstructure of all belief systems with paraconsistent logic for the symbolism and a symbolic syntax. Myths and symbols are to be found in all cultures. Some of the most powerful and influential ones occur in popular culture since these often have the greatest immediate social impact.

Semiotic and logical development of the symbols is in mythical systems. The dissolution of the myth and the degradation of the myth's symbols constitute a long-drawn-out process in modern Western society and wherever s influence reaches. Myth is a story that may contain symbolic elements, but compared to the symbols or images of the exceptional, myth is characterized by a “story.”

Starting from a minimal definition to define myths and propose the following definition: Myth is a traditional tale that relates memorable and exemplary actions of extraordinary personages in prestigious and distant times, and myths have various forms and functions, perhaps some more clearly defined with a signifier than others, and different approaches can be combined for a better understanding of the myths. Dispensing with such simplistic assertions, and starting from a minimal definition to define myth, myth is a traditional tale that relates memorable and exemplary actions of extraordinary personages in prestigious and distant times.

Any symbol F originates in a unit that has two aspects and functions when the unit is restored. Thus, the symbol is rather “for something” than “of something” and the symbolic objects express the objects' correspondence in one unit or hendiadys. One semantic characteristic of symbols is “recognition”. The symbol F reveals a reality by means of the homogenous association of the signifier and significance in the symbol's constitution; although reality is separate, there is a homogeneous relation between the symbolizing and symbolized in symbolization.

This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality.

The present paper studies the effects of transformational and servant leadership styles on audit quality through knowledge sharing. Data are collected from 396 Iranian external auditors via a questionnaire.

The results show that both transformational and servant leadership style significantly influence audit quality through knowledge sharing. Moreover, the impact of transformational leadership style is stronger than the impact of servant leadership style.

In audit quality literature, little attention has been devoted to both leadership style and knowledge sharing. This paper develops a parsimonious model which shows how leadership style improves audit quality, and how knowledge sharing strengthens the impact of leadership style on audit quality. The results have important implications particularly for audit industry.

本文探討審計公司內的領導風格會如何影響審計質量; 本文亦進一步探索、在領導風格與審計質量的關聯上、知識共享所扮演的調節角色。

本文旨在研究透過知識共享、轉型領導風格和僕人式領導風格會如何影響審計質量。數據取自396名伊朗外聘審計員，方法是透過一份調查問卷而進行的。

研究結果顯示、轉型領導風格和僕人式領導風格兩者均會透過知識共享、影響著審計質量，而且，這影響是頗為顯著的。就影響的程度而言，轉型領導風格的影響則較僕人式領導風格的更為強烈。

在研究審計質量的文獻裡，學者對領導風格和知識共享這兩個課題均沒多大關注。本文建立了一個簡約模型，去顯示領導風格如何能改善審計質量，以及知識共享如何能增強領導風格對審計質量的影響。研究結果給予我們重要的啟示，尤對審計行業而言。

This paper aims to present commentary on adult safeguarding designated officers’ (nominated senior staff members in the Health Service Executive and its funded services) in Ireland readiness for online learning and their perception of the blended approach used in their training and considers the implications of this for practice.

In total, 233 designated officers were surveyed. A self-administered online survey comprising of two instruments was used. The questionnaire combines two previously validated tools measuring readiness for online learning and perceptions of blended learning. Minor modifications were made to account for local circumstance and language. Demographic questions relevant to the survey population were added. The response rate was 49%.

Designated officers regarded specified competencies for online learning as important to very important with highest importance placed in time management. Designated officers expressed they were confident to very confident in their ability to accomplish all competencies in online learning. The highest confidence was in the technical competencies. Designated officers are demonstrating high readiness for online learning. Designated officers reported positively on online contributions and on blended learning workload. The scores indicate positive perceptions of the blended learning experience. Responses to an open-ended question were largely positive with some suggestions for improvement made.

Findings have helped inform planning and development of the Health Service Executive’s adult safeguarding training for designated officers with changes made since this survey was undertaken.

To the best of the author’s knowledge, this is the first time a survey was undertaken of designated officers in Ireland with a view to improving safeguarding training. Recommendations for adaptions to the blended designated officer programme were proposed and subsequently accepted and implemented.