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This study aims to provide an understanding of how directors perceive the relationship between board independence and corporate social responsibility (CSR) performance which has remained under-researched.

The qualitative data were collected through semi-structured interviews of 19 directors from 14 organisations operating in Australia. Data were analysed following the six-phase process of thematic analysis.

The findings indicate that independent directors contribute to board CSR decisions in two major ways: they bring an outsider view to the board, and they monitor managers in taking decisions that consider the interests of the broader stakeholder groups.

The in-depth analysis of director independence and CSR highlights the structural and behavioural aspects of director independence and CSR playing out in board rooms. Propositions are offered which can be tested to advance the research in this arena.

The findings suggest that efforts are required at organisational policy level to ensure the effectiveness of director independence for CSR.

This study provides insights into the “black box” of boardroom dynamics highlighting important contextual factors influencing director independence and CSR decisions previously under-explored.

Corporate social responsibility (CSR) is viewed as a differentiating strategy that wins over stakeholders’ confidence. Due to the potential strategic and positive effects on businesses, the study of CSR and its relationship to competitiveness has gained relevance. While studies have examined the impact of CSR activities on firm competitiveness, the findings so far remain contradictory. Further research on the underlying processes/mechanisms that explain how CSR contributes to competitiveness remains scarce. Accordingly, this study aims to look into the link between CSR and competitiveness with a focus on Asian business and management studies.

By using a bibliometric approach, this paper aims to provide a review of the state-of-the-art research on the linkage between CSR and competitiveness in Asian context. The sample for this research included all 538 studies from the period of 2001–2023 in the Scopus database. A bibliometric study included both co-occurrence and co-citation analysis.

The study’s findings made significant contributions by identifying seven distinct clusters of co-occurrences. Using co-citation, three journals-based co-citation clusters and another three authors-based co-citation clusters are identified. The findings show how processes/mechanisms such as – accountability, multi-stakeholder dialogue/engagement, resource generation, emphasizing sustainable development goals and emerging markets, redefining strategy, cultivating value/vision and CSR leadership – are increasing in importance.

Overall, the authors argue that CSR-led competitiveness is indeed one of the key drivers for improved sustainability performance of a firm.

Based on findings, a conceptual framework has been proposed highlighting different processes and mechanisms that influence the CSR-led competitiveness – outcomes relationship.

Electrical characteristics of transformer oil (TO) have been studied during normal and thermal aging conditions. In this paper, breakdown voltage (BDV), partial discharge (PD), heat transfer results and the physical mechanisms considering the impact of varying the diameter of Al₂O₃ nanoparticles (NPs) have been investigated. Different quantities of the two sizes of Al₂O₃ were added to the oil using a two-step method to determine the positive effect of NPs on the electrical and thermal properties of TO. Finally, the physical mechanisms related to the obtained experimental results have been performed.

The implementation of nanoparticles in this paper was provided by US Research Nanomaterials, Inc., USA. The provided Al₂O₃ NPs have an average particle size of 20–80 nm and a specific surface area of 138 and 58 m²/g, respectively, which have a purity of over 99%. Thermal aging has been done. The IEC 60156 standard has been implemented to calculate the BDV, and a 500-mL volume test cell (Apar TO 1020) has been used. PD test is performed according to Standard IEC 60343, and a JDEVS-PDMA 300 device was used for this test.

BDV tests indicate that 20 nm Al₂O₃ is more effective at improving BDV than 80 nm Al₂O₃, with an improvement of 113% compared to 99% for the latter. The analysis of Weibull probability at BDV indicates that 20 nm Al₂O₃ performs better, with improvements of 141%, 125% and 112% at probabilities of 1, 10 and 50%, respectively. The results of the PD tests using the PDPR pattern also show that 20 nm Al₂O₃ is superior. For the heat transfer test, 0.05 g/L of both diameters were used to ensure fair conditions, and again, the advantage was with 20 nm Al₂O₃ (23% vs 18%).

The effect of Al₂O₃ NP diameter (20 and 80 nm) on various properties of virgin and aged TO has been investigated experimentally in this paper to examine the effect of proposed NP on electrical improvement of TO.

This study aims to examine the association between workplace spirituality (WPS) and individual’s work engagement (WE) and also the mediating effect of individual’s psychological conditions [psychological meaningfulness (PSYM), psychological safety (PSYS) and psychological availability (PSYA)] on this relationship.

Grounded on Kahn’s personal engagement theory, a model has been developed with WPS as an independent variable, individual’s psychological conditions (PSYM, PSYS and PSYA) as the mediators and individual’s WE as the dependent variable. Based on the online responses from 510 millennial employees working in Fortune 500 manufacturing and service industries operating in India, analysis has been undertaken using confirmatory factor analysis, Pearson correlation and PROCESS macro of Hayes (2017).

WPS has been noted to influence individual’s WE positively and there is a partial mediation of PSYM, PSYS and PSYA on this relationship.

The present study is able to extend the scope of Kahn’s personal engagement theory.

Leaders and HR administrators can use the framework to ensure positive engagement levels for the millennial workforce. It will also help to reduce job dissatisfaction and burnouts at the workplace.

The present study contributes to understanding WE through the lens of WPS. It adds to the existing knowledge by explaining the mediation of the psychological conditions between spirituality and WE among millennials working in India. To the best of the authors’ knowledge, this study can be considered one of the first studies that has attempted to understand the role of WPS and psychological conditions on WE levels of millennials.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Empowering leadership has a wide range of positive individual employee-related outcomes. However, a limited number of research studies are available emphasizing the overall organization-related outcomes. The major aim of this study is to delve into the function of organizational identification and intellectual capital (structural, relational and human) in mediating the relationship between empowering leadership and organizational innovativeness. Depending upon the resource-based view theory, this study comprehensively investigates the sequential effects of empowered leadership on the mediating roles of organizational identification and intellectual capital in organizational innovativeness.

Data were gathered through a self-administered questionnaire, which got 337 responses from telecom employees. To evaluate the hypotheses, the data were analyzed in SEM-M-Plus using exploratory and confirmatory factor analyses.

The findings demonstrate that empowering leadership impacts organizational innovativeness with the sequential mediation of organizational identification and intellectual capital (structural, human and social).

Organizations can identify and encourage leaders who exhibit empowering behaviors such as delegating responsibilities, providing autonomy and fostering a sense of ownership among employees. Also, organizations can foster intellectual capital by providing opportunities for learning, training and development. Additionally, knowledge sharing and collaboration can help to enhance the intellectual capital of employees.

While much research has been conducted on empowering leadership, the continued development of knowledge and the emergence of new perspectives related to identification and intellectual capital highlights the importance of exploring alternative paths that have been overlooked. Therefore, there is a pressing need to conduct research that takes into account these additional factors.

The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory.

This study uses a quantitative method with regression models, using a sample of listed firms on the Indonesia Stock Exchange from 2011 to 2018.

The regression results report that managerial ability negatively influences tax risk and positively impacts long-run tax avoidance. Companies with more able managers have a relatively lower tax risk and greater long-run tax avoidance. The results reveal that firms with managers that possess greater abilities are more committed to long-run tax avoidance while concurrently maintaining a lower level of their tax risk. The impacts the authors report are statistically significant and robust, as proved by a series of robustness checks and additional tests.

This study only includes firms from one developing country.

The empirical results might be of interest to board members while envisaging the benefits and costs of appointing and hiring managers, as well as to the tax authority and the other stakeholders interested in apprehending how managerial ability influences corporate tax risk and long-run tax avoidance practices simultaneously.

This study proposes and tests an explanation for the impact of managerial ability on corporate tax risk and long-run avoidance simultaneously in the context of an emerging country.