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Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec policy has been highlighted for many decades, InfoSec breaches still occur due to a low level of employee compliance and a lack of engagement and competence in high-level management. However, previous studies have primarily investigated the behavioural aspects of InfoSec policy compliance at the individual level rather than the managerial factors involved in constructing InfoSec policy and developing its effectiveness. Thus, drawing on neo-institutional theory and a transformational leadership framework, this research investigated the influence of external mechanisms and transformational leadership on InfoSec policy effectiveness.

The research model was implemented using field survey data from professional managers in the financial sector.

The results reported that neo-institutional mechanisms and transformational leadership shape InfoSec policy effectiveness in an organisation.

This study broadens current InfoSec policy research from an individual level to a managerial perspective and enhances the existing literature on neo-institutional and transformational leadership in the context of InfoSec. It highlights the need to evaluate InfoSec policy based on external factors and to support transformational leadership styles that promote InfoSec policy enforcement and effectiveness.

This study investigates the benefits of ethical leadership behaviors for leaders themselves and the underlying mechanisms and boundary conditions of this effect.

Using a multi-time and multi-source survey design, data was collected from both leaders and subordinates across three waves.

Ethical leadership behavior was found to be positively associated with the leader’s moral pride, resulting in the leader’s higher in-role performance and perceived manager effectiveness. The effect of ethical leadership behavior was moderated by core self-evaluation (CSE), such that low-CSE leaders benefit more from these behaviors.

Organizations should encourage ethical leadership behaviors and educate leaders to develop moral pride from conducting these behaviors. Leaders with low CSEs can enhance their in-role performance and overall effectiveness by taking pride in their ethical leadership behaviors.

The field of study on ethical leadership has predominantly focused on the positive outcomes for recipients, yet it is imperative to examine the self-benefits for leaders as well. This study drew upon affective events theory to posit that ethical leadership behaviors generate moral pride in leaders, leading to improved work-related attitudes and performance outcomes.

Professional sports teams employ highly paid managers and coaches to train players and make tactical and strategic team decisions. A large literature analyzes the impact of manager decisions on team outcomes. Empirical analysis of manager decisions requires a quantifiable proxy variable for manager decisions. Previous research focused on manager dismissals, tenure on teams, the number of substitutions made in games or the number of healthy players on rosters held out of games for rest, generally finding small positive impacts of manager decisions on team success.

The authors quantify manager decisions by developing a novel measure of game-specific coaching decisions: the Herfindahl–Hirschman Index (HHI) of playing-time across players on a team roster over the course of a season.

Evidence from two-way fixed effects regression models explaining observed variation in National Basketball Association team winning percentage over the 1999–2000 to 2018–2019 seasons show a significant association between managers’ allocation of playing time and team success. A one standard deviation change in playing-time HHI that reflects a flattened distribution of player talent is associated with between one and two additional wins per season, holding the talent of players on the team roster constant. Heterogeneity exists in the impact across teams with different player talent.

This is one of the first papers to examine playing-time concentration in the NBA. The results are important for understanding how managerial decisions about resource allocation lead to sustained competitive advantage. Linking coaching decisions to wins can help teams to better promote this core product.

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

This study aims to investigate the healthcare sector of the United Arab Emirates (UAE) to explore the significance of servant leadership and collaborative culture in fostering social sustainability. The primary objective of this paper is to investigate how servant leadership and a collaborative culture contribute to social sustainability in health care in the UAE. With a focus on promoting well-being within healthcare organizations, the paper aims to uncover the synergies between servant leadership, collaborative culture, and social sustainability.

This paper conducted a multilayer literature review of existing literature on servant leadership, collaborative culture and social sustainability in health care, both globally and specifically in the UAE context, and a conceptual model was proposed.

Servant leadership proves to be a culturally pertinent and effective leadership model within the UAE due to its alignment with cultural values, emphasis on community support, and the robust health-care system that contributes to individual well-being. This combination establishes a solid foundation for fostering a healthy and sustainable society.

Limitations and implications are discussed. The current research has not identified the boundary conditions under which servant leadership and collaborative culture may be more or less effective. This could involve exploring industry-specific influences or contextual factors. Theoretical and practical implications are discussed.

The research seeks to unravel the interconnections between servant leadership, collaborative culture and social sustainability. To the best of the author’s knowledge, none of the studies have explored the interrelationships of these constructs, particularly in the UAE context.

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

For the provision of smart library services to end users, tools of the Internet of Things (IoT) play a significant role. The study aims to discover the factors influencing the adoption of IoT in university libraries, investigate the impact of IoT on university library services and identify challenges to adopt IoT applications in university libraries.

A systematic literature review was carried out to address the objectives of the study. The 40 most relevant research papers published in the world’s leading digital databases were selected to conduct the study.

The findings illustrated that rapid growth in technology, perceived benefits, the networked world and the changing landscape of librarianship positively influenced the adoption of IoT in university libraries. The study also displayed that IoT supported library professionals to initiate smart library services, assisted in service efficiency, offered context-based library services, provided tracking facilities and delivered effective management of library systems. Results also revealed that a lack of technical infrastructure, security and privacy concerns, a lack of technological skills and unavailability of policy and strategic planning caused barriers to the successful adoption of IoT applications in university libraries.

The study has provided theoretical implications through a valuable addition to the current literature. It has also offered managerial implications for policymakers to construct productive policies for the implementation of IoT applications in university libraries for the attainment of fruitful outcomes. Finally, the study provides a baseline for understanding the adoption of IoT in academic libraries.

This article aims to explore the impact of interpersonal relationship stimuli and click-like on purchase intention across different generations of bank customers, with a focus on the moderating effect of online trust.

The sample consists of 435 online bank customers from the Facebook community and the data collection was conducted using an online survey method. The model estimation utilized the partial least squares technique, along with multigroup analysis and importance-performance map analysis.

The empirical evidence supports the hypothesized relationships between interpersonal relationship stimuli, click-like and purchase intention, but varies across different generations and is contingent upon online trust. The analysis reveals commonalities in how Generation Z, Millennials and Generation X respond to interpersonal relationship stimuli while exhibiting distinct responses to click-like.

The empirical evidence confirms the hypothesized relationships between interpersonal relationship stimuli, click-like and purchase intention. However, these relationships exhibit variations across different generations and are contingent upon the level of online trust. The analysis highlights shared responses to interpersonal relationship stimuli among Generation Z, Millennials and Generation X, while also revealing distinct reactions to click-like within these generational groups.

This research investigates the collective impact of interpersonal relationship stimuli and click-like on purchase intention, taking into account the moderating role of online trust within various generational cohorts in the banking sector.