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The purpose of this study is to describe primary health-care managers’ perceptions of management competencies at different management levels in digital health services using the management competency assessment program as a framework.

A secondary analysis study involving 21 semi-structured individual interviews was conducted among Finnish primary health-care managers at different management levels (frontline, middle and senior). The deductive framework method was used to analyze the data.

Similarities and differences were found in management competencies between different levels of management. Competencies related to the use of digitalization were highlighted by managers at all management levels. Managers at all management levels were involved in developing digital solutions and supporting employees in using digital solutions in their work. Frontline and middle managers emphasized more issues related to day-to-day management and communication with employees, whereas senior managers highlighted the management of large entities.

In the secondary analysis, data were used for purposes other than originally intended. Therefore, the data are subject to limitations of the methodology applied and should be transferred to other contexts with caution.

Identifying the management competencies needed to manage digital health services is important to target managers’ training according to needs in the future.

The results could be used to develop the management of digital health services, as well as improve digital health services and their deployment.

Previous literature mostly examined managers’ informatics competencies and paid little attention to other management competencies. This study discusses more broadly the management competencies that digital health services require from managers at different levels of management.

The main purpose of this study was to validate the Dimensions of Learning Organization Questionnaire (DLOQ) in a Vietnamese context. Using the DLOQ as a research tool, this study also investigated the impact of demographic features on participants’ perceptions of learning organizations (LOs).

Data were collected from 748 valid responses to a version of the DLOQ translated into Vietnamese. Cronbach’s alpha and confirmatory factor analysis were used to test the reliable internal consistency and validity of the DLOQ in a Vietnamese context. Then, one-way ANOVA analyses and independent sample t-tests were used to assess the differences produced by the characteristics of respondents and their enterprises.

The results of this study show that three versions of the DLOQ are applicable to a Vietnamese context. The findings of this study also suggest that several demographic features produced significant differences in respondents’ perceptions of organizational learning.

There are several limitations of this study. First, this study used self-reporting, and individual perspectives of questions can bring about perception bias. Also, the length of the original version of the DLOQ (i.e. 43 questions) might impact the results, because of participants’ lack of patience and focus. In addition, various levels of organizational learning may cause some confusion, leading to misinterpretation. Finally, the overrepresentation of large state-owned enterprises in the service industry in the sample may have caused bias when interpreting the results. Future research should be conducted to further validate and extend the findings of this study for small- and medium-sized enterprises, which account for 98% of businesses in Vietnam. It is strongly suggested that scholars use the validated Vietnamese DLOQ to measure the impacts of learning culture on learning-related results in Vietnam, such as individual/team/organizational performance, staff satisfaction and so on. Finally, future research should consider making appropriate study designs to collect and analyze data from various resources and not be limited to self-reported questionnaires. This would minimize common method bias.

Application of the DLOQ provides valuable insights and understanding for use in designing and evaluating efforts to learn at all levels in Vietnamese enterprises.

Regarding designing, adjusting and implementing strategies to boost the learning capacity of an organization, the findings of this study also imply that business leaders and practitioners in Vietnamese enterprises can build strategies for enhancing LO culture without biases stemming from gender or management level. However, education level and work experience should be considered critical features that could impact the effectiveness of such strategies. Also, understanding and applying the DLOQ when building LOs will promote Vietnamese businesses’ competitiveness and international integration.

Using statistical results, this study confirmed that a rigorously translated Vietnamese version of the DLOQ produced reliable measurement scores with a construct validity sufficient to measure LOs in a Vietnamese context.

This article aims to clarify the impact of stock market liberalization on corporate green technology innovation, analyze its mechanism from the perspectives of financing constraints and environmental management level and explore heterogeneity.

Using the panel data of Chinese enterprises from 2010 to 2020, this article adopts the multi-point difference-in-difference (DID) method to test the impact of stock market liberalization on enterprise green technology innovation and its conduction pathway.

The outcomes demonstrate that stock market liberalization contributes to the furthering of green technology innovation. The heterogeneity test reveals that this promotion is more pronounced for private companies, small-scale companies and companies with high information transparency. The mediating effect test shows that stock market liberalization boosts green technology innovation by alleviating corporate financing constraints and improving corporate environmental management.

This article elucidates the impact path of stock market liberalization on corporate green innovation based on alleviating corporate financing constraints and improving corporate environmental management levels. From the perspective of corporate green technology innovation, this article provides evidence from emerging market countries for the economic effects of capital market opening, which helps to further improve the level of green innovation.

This study aims to examine the association between board gender diversity (BGD) and workplace diversity and the relative importance of various board and firm characteristics in predicting diversity.

With a novel machine learning (ML) approach, this study models the association between three workplace diversity variables and BGD using a social media data set of approximately 250,000 employee reviews. Using the tools of explainable artificial intelligence, the authors interpret the results of the ML model.

The results show that BGD has a strong positive association with the gender equality and inclusiveness dimensions of corporate diversity culture. However, BGD is found to have a weak negative association with age diversity in a company. Furthermore, the authors find that workplace diversity is an important predictor of firm value, indicating a possible channel on how BGD affects firm performance.

The effects of BGD on workplace diversity below management levels are mainly omitted in the current corporate governance literature. Furthermore, existing research has not considered different dimensions of this diversity and has mainly focused on its gender aspects. In this study, the authors address this research problem and examine how BGD affects different dimensions of diversity at the overall company level. This study reveals important associations and identifies key variables that should be included as a part of theoretical causal models in future research.

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance.

A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses.

The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance.

This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.

This paper aims to examine the impact of female AC representation (ACFEMALE) following the adoption of gender quota legislation on the trade-off between accrual-based (AEM) and real earnings management (REM), taking into consideration their demographic attributes.

A sample of 89 companies listed in the SBF 120 during the period 2012–2018 has been employed. The authors have obtained the explanatory variables using the principal component analysis method. To provide empirical evidence for the testable hypotheses, the authors have estimated a least squares regression. A differences-in-differences analysis has been estimated to analyze the impact of the gender quota law imposition.

The regression results indicate that companies with a higher proportion of ACFEMALE have more tendency to use REM rather than AEM. The authors further denote that the ACFEMALE expertise negatively affects AEM. Moreover, the authors find that the ACFEMALE experience helps reduce both AEM and REM. Results from the DID analysis exhibit that the ACFEMALE effect on the trade-off between REM and AEM occurs for the period that follows the implementation of the French gender quota law. Furthermore, the authors denote that the negative link between the ACFEMALE experience and AEM and REM dissipates for both the pre- and the postgender quota law adoption.

This study extends the prior existing research by examining, for the first time, the relationship between female directors’ appointments and the trade-off between accrual-based and REM. As well as, the research provides primary evidence on the channels through which female directors may affect the managerial preference regarding the earnings management techniques AEM or REM.

Carbon storage in protected land is a practical climate stabilization strategy. It is increasingly being recognized as an essential means of safeguarding biomass carbon and improving local ecological conditions. Yet, increasing soil carbon sequestration by setting aside nature reserves does not depend only on the scale of the reserve but more so on the implementation and enforcement of the reserve protection policy. This paper aims to discuss the aforementioned issues.

The authors show how nature reserves established and managed by different administrative levels affect carbon sequestration. Empirically, the authors estimate a time-varying difference-in-difference model that exploits China's distinct four-layered hierarchical nature reserve management system at the county level.

The findings show that higher administrative level (i.e. national and provincial) nature reserves have no effects on the carbon dynamic. However, reserves managed by lower administrative levels (i.e. prefecture- and county-level) are associated with reduced carbon sequestration. The results imply local governments fail to fulfil their responsibilities for nature reserves protection, leading to increased extractive activities and declined ecological biomass.

Responsibility and accountability mechanisms for the violation of the nature reserves requirements need to be stipulated accordingly. Greater emphasis should be placed on nature reserves at the base level. The central government should continue efforts toward the establishment of ad hoc and independent management agencies at the ground-management level that are free of influence from base-level governments.

The heterogeneity in the performance of nature reserves across administrative levels confirms that ecosystem service quality is highly dependent on establishment, management and supervision. This provides a better understanding of the socio-ecological interdependence of protected areas.

This paper attempts to investigate the effect of corruption on the real and accrual earnings management of target firms in the process of mergers and acquisitions.

The sample includes target firms from the European area that participate in mergers or acquisitions announced during 2010–2020. The preliminary empirical part estimates the level of earnings management during the period two years before the deal's announcement to identify whether the sample follows the manipulation behavior that the literature suggests for target firms. The primary empirical analysis focuses on the impact of corruption on real and accrual-based earnings management proxies, employing regression models and two alternative proxies for corruption. The existing literature points out that the combination of low levels of corruption and an integrated legal system reduces earnings manipulation.

The findings provide strong evidence for systematic downwards accounting manipulation practices, whereas the findings for real earnings management are not significant. The findings of the main empirical part show that corruption is positively associated with accrual-based manipulation and negatively related to real earnings management. In essence, in economies with a high level of transparency, managers adopt the manipulation of operating activities as a less detectable practice of earnings management instead of engaging in accounting procedures.

This study contributes to the literature highlighting the diversification of these firms' manipulation strategies according to the national level's corruption status.

This study aims to analyze and discuss the impact of corporate social responsibility (CSR) on firms’ performance, as well as to examine the interplay between CSR and the economy, society and innovation.

This paper collects data from 420 manufacturing firms across various geographical regions in China. By using a structural equation model, the paper investigates the impact of CSR on enterprise innovation, customer management capability, market competitiveness (MC) and firm financial performance.

The findings demonstrate that CSR performance positively contributes to enhancing the level of enterprise innovation, as well as customer management capability and market competitiveness. Furthermore, it assists enterprises in improving market competitiveness and elevating customer management capabilities. Thus, CSR can have a positive effect on the firm financial performance.

The outcomes presented in this paper offer valuable evidence regarding the influence of implementing CSR on different aspects of enterprise performance and innovation. Moreover, it provides practical recommendations for enterprises seeking to transition towards low-carbon practices and upgrade their manufacturing industry.

In the wake of COVID-19, the cruise industry is experiencing an unprecedented talent management challenge. Extant research suggests a broad range of work values that may attract job candidates to the cruise industry. The purpose of this study is to assess whether there are significant differences in the importance ratings of these work values for the millennials, compared to those of the preceding generation X.

With the support of a leading recruitment agency, the authors obtained responses to an online survey of 1,320 job candidates, of whom 830 were millennials. Using a quantitative approach, the authors asked them to assess the importance of eight work value domains. The authors ranked these domains for the millennials and for generation X and compared mean importance ratings using t-tests.

The results of this study reveal that differences between millennials and generation X in the ranking of the eight work value domains do exist. The authors did not find support for any systematic differences in terms of “extrinsic” versus “intrinsic” work values. However, the results show that the importance of “ego-driven” work values (e.g. support, development, compensation, work–life balance and comfort) is significantly higher for millennials. Conversely, for the more “altruistic” factors, there are no significant differences between the two generations.

Based on a very large sample of job candidates from the cruise industry, the results support the predictions of generational theories. The authors show that differences in work value ratings between generation X and the millennials exist. The authors also provide a novel perspective on the dimensions along which these differences materialize.

在一家领先的招聘机构的支持下, 我们对1320名求职者进行了在线调查, 其中830名是千禧一代。利用定量方法定量评估求职者八个工作价值域的重要性。对千禧一代和X一代的这些领域进行了排名, 并使用t检验重要性评分平均值。

新冠肺炎疫情后, 邮轮行业面临着前所未有的人才管理挑战。现有的研究表明, 广泛的工作价值观可能会吸引求职者进入邮轮行业。本研究的目的是评估千禧一代对这些工作价值的重要性评分与上一代X相比是否存在显著差异。

研究结果显示, 千禧一代和X一代在这八个工作价值领域的排名上确实存在差异。在“外在”和“内在”工作价值方面, 没有任何系统差异的证据支持。然而, 研究结果指出, “自我驱动”的工作价值观（如支持、发展、薪酬、工作与生活的平衡和舒适）对千禧一代的重要性明显更高。相反, 对于更“利他”的因素, 两代人之间没有显著差异。

基于邮轮行业的大量求职者样本, 结果支持代际理论的预测。研究表明, X一代和千禧一代在工作价值评价上存在差异。还提供了一个关于这些差异实现维度的新视角。

Con el apoyo de una importante agencia de contratación, se obtuvieron respuestas a una encuesta online de 1.320 candidatos a un puesto de trabajo, de los cuales 830 eran de la generación del milenio (milenials). A partir de un enfoque cuantitativo, se preguntó que evaluaran la importancia de ocho dimensiones sobre valores laborales. Se clasificaron estas dimensiones para los milenials y para la generación X y se compararon las valoraciones medias de su importancia mediante pruebas t.

A raíz del Covid-19, el sector de los cruceros está experimentando un reto de gestión del talento sin precedentes. La investigación existente sugiere una amplia gama de valores laborales que pueden atraer a los candidatos al sector de los cruceros. El objetivo de esta investigación es evaluar si existen diferencias significativas en las puntuaciones sobre la importancia de estos valores laborales para los millenials, en comparación con los de la generación X precedente.

Nuestros resultados revelan que existen diferencias entre los milenials y la generación X en la clasificación de las ocho dimensiones sobre valores laborales. No se encuentra apoyo para ninguna diferencia sistemática en términos de valores laborales “extrínsecos” frente a “intrínsecos”. Sin embargo, nuestros resultados muestran que la importancia de los valores laborales “impulsados por el ego” (por ejemplo, el apoyo, el desarrollo, la retribución, el equilibrio entre la vida laboral y personal y la comodidad) es significativamente mayor para los milenials. Por el contrario, para los factores más “altruistas” no hay diferencias significativas entre las dos generaciones.

Basándonos en una muestra muy amplia de candidatos a un puesto de trabajo en el sector de los cruceros, nuestros resultados respaldan las predicciones de las teorías generacionales. Se demuestra que existen diferencias en las valoraciones del trabajo entre la generación X y los milenials. También, se aporta una perspectiva novedosa sobre las dimensiones a lo largo de las cuales se materializan estas diferencias.