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This paper aims to explore the potential explanatory mechanisms linking leader–member exchange (LMX) and a perceived supportive environment for corporate entrepreneurship. Specifically, this paper develops and tests a hypothesized moderated mediation model of the relationship between LMX and a perceived supportive environment for corporate entrepreneurship through psychological empowerment as conditional upon the level of control orientation.

Data were collected from a sample of 682 full-time working adults in the USA and were examined in a moderated mediation model in PROCESS.

The findings suggest that higher LMX augments perceptions of a supportive environment for corporate entrepreneurship with a mediating role for psychological empowerment and a moderating role for control orientation on that conditional relationship.

This research suggests that high quality LMX relationships may enrich the human capital of firms, helping them to innovate and outperform competitors in the context of modern competitive dynamics. The study findings are limited by several factors including a cross-sectional design and a student-recruited sampling approach.

The study offers unique contributions to the leadership and entrepreneurship literature by being among the first to empirically investigate the relationship between LMX and a perceived supportive environment for corporate entrepreneurship as mediated by psychological empowerment and moderated by control orientation, yielding important insights regarding effective leadership practices for facilitating innovative behaviors and corporate entrepreneurship.

Challenging, novel, and educational experiences are critical contributors to effective leader and follower development, in part, because such developmental experiences enable people to reconceptualize their perceptions about the traits and characteristics of effective leaders, or their implicit leadership theory (ILT). To understand how ILTs develop throughout developmental experiences, we examine the ILTs of 276 undergraduate students at the beginning and end of their first year of college. Using an open-ended ILT response format, a unique ILT trait of integrity emerged along with the dominant ILT traits of sensitivity, charisma, and dedication identified in previous literature. Overcoming limitations of the factor-based ILT approach, we investigate the development of ILT constellations, allowing a holistic picture of ILTs and how they throughout a developmental experience. Based on cluster analyses, four constellations of ILT themes emerged. Participants shifted to different ILT constellations after a year in college, moving from a non-descript, varied constellation toward constellations with clearly defined, dominant themes. Exploratory analysis revealed that completion of leadership coursework partially explains the shift towards more descript ILT constellations. Results have implications for new methods of future research using the ILTs constellation perspective and the practice of undergraduate leadership education in facilitating leader development among college students.

Previous studies indicate that a college-student’s leader self–efficacy (LSE) enhances the ability to be an effective leader. However, there is limited empirical evidence on the college experiential factors that develop students’ LSE in Historically Black Institutions (HBIs). The purpose of this study is to adapt Astin’s input-environment- outcome (I-E-O) model to identify the effects of college experiential variables (environment) on student LSE development (output) while controlling for precollege variables (input). Pre- and post-data were collected from 200 freshmen studying at two Historically Black Institutions and analyzed using the hierarchical multiple regression (HMR). The findings suggested that precollege LSE and college co-curricular leadership experiences significantly influence students’ LSE development.

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.