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This study examines potential ways to break the inequality reproduction circle faced by ethnic minority health workers and sustained by key performance indicators (KPIs)-centred management in the National Health Service (NHS) in England. It does so through the lens of signalling theory.

Three years panel data for 2018–2020 covering 207 hospitals was compiled from the annual NHS staff survey and matched with relevant administrative records. Structural equation modelling was used to test the proposed hypotheses at the organisational level.

The moderated mediating model reveals that persistent racial discrimination by managers and coworkers can disadvantage the career progression of ethnic minority health workers, which in turn reinforces and reproduces economic and health inequalities among them. More importantly, we show how the collective agreement that the senior management team acts (SMTA) on staff feedback can break this vicious circle.

While our research focuses on the not-for-profit health care sector, it opens important opportunities to extend the proposed model to understand organisational inequality and how to address it.

Perceived SMTA can send strong signals to reduce deep-rooted discrimination (race, gender, age, etc.) through resource allocations and instrumental functions. This is also a way to address the current staff burnout and shortage issues in the healthcare sector.

This article reveals why the purpose of organisations that provide public service to reduce social inequality was comprised during their business-like operations and more importantly, how to reflect their foundational purpose through management practice.

This study offers a way forward to resolve one of the unintended consequences of KPI-centred management in the not-for-profit sector through unpacking the process of inequality reproduction and, more importantly, how it is possible to break this vicious circle.

The purpose of this paper is to address “the existing literature gap on the information content of derivatives reporting”. Prior work finds failings in compliance with mandatory reporting requirements in respect of financial instruments and derivative financial instruments. Instead of identifying weaknesses in compliance the paper identifies where firms over‐comply or in other words, where firms voluntarily disclose more than they are required and whether this is incremental information or serves another purpose.

The paper reviews the financial instruments disclosures of the FTSE 100 non‐financial IFRS 7 compliant firms. Based on these results, on a case‐by‐case basis the authors address potential causes and rationale for this extra disclosure.

Prior research suggests that it is counter intuitive to argue that firms will provide voluntary disclosure in a mandatory reporting environment because information of this sort tends to be proprietary and competition sensitive, not to mention costly to prepare. However, it is found that firms have voluntarily published information in excess of the requirements and the authors suggest that this extra detail is most commonly associated with a legitimation strategy.

In spite of the importance of derivatives usage and management in addition to the increased and often complex reporting requirements, the authors are not aware of any previous study of this type.

The study sets out to explore the mediating role of intellectual capital (IC) dimensions (i.e. human, structural and relational) between scholars' affiliation to online academic networks and institutional knowledge capitalization. Online academic networks are tackled through the lens of knowledge networks which have been of primary importance for new relevant knowledge acquisition during the COVID-19 pandemic.

A questionnaire-based survey of 305 academics from 35 different countries was conducted from July to December 2021, employing a partial least squares structural equation modelling technique. The database was initially filtered to ensure the adequacy of the sample, and data were analyzed using the statistics software package SmartPLS 3.0.

Evidence was brought forward that the proposed conceptual model accounted for 52.5% of the variance in institutional knowledge capitalization, the structural and relational capital availed by knowledge networks exerting strong positive influence on the dependent variable.

The study has both research and managerial implications in that it approaches a topical phenomenon, namely the capitalization of online academic networks in the COVID-19 context, which has dramatically altered the way that research and teaching are conducted worldwide.

The most important contribution of the paper resides in the comprehensive research model advanced which covers individual, organizational and network multifaced layers, starting with the personal and institutional motives to join a specialized network, continuing with the opportunities provided by knowledge networks in terms of intellectual capital harnessing, and ending with its influence on higher education organizations.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.

Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.

Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.

When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.

This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.

The aim of this paper is to give an account of how the author aims to engage with his new appointment as co-editor-in-chief of the Society and Business Review (SBR) and to reflect on why an academic journal like the SBR is relevant – if not absolutely necessary.

By drawing on a synthesis of past publications in the journal, academic roots and editorial trends of the SBR are presented.

Three promising areas of research in the “business & society” field are identified for the future: monitoring the expansion of managerialism, analysing the role and impact of management education in society and conceptualising the politicisation of corporations.

Although these trends are promising and subjectively identified, the journal will obviously not restrict its scope to these three topics alone and will continue to welcome all submissions that fall into its mission statement.

This paper provides insights into how the editors evaluate not only articles but also special issue proposals and book reviews that are submitted to the SBR.

Employee well-being is increasingly relevant and crucial for organizational success. As work engagement and employee well-being affect employee performance, this area is the focus of increasing attention both from scholars and industry professionals. The main objective of the present research study is to investigate the mediating role of work engagement on the relationship between mindfulness at work, organizational justice and employee well-being.

The study was conducted on information technology (IT) employees in India, and 331 complete responses were collected for the data analysis. The cross-sectional data were collected through purposive sampling. Structural equation modeling (SEM) was applied to evaluate the proposed research hypotheses.

The findings support the convergent and discriminant validities of mindfulness, organizational justice, work engagement and employee well-being. The results indicate that mindfulness and organizational justice have an indirect relationship with employee well-being. In addition, the study demonstrates that work engagement significantly mediates the relationship between mindfulness and employee well-being as well as between organizational justice and employee well-being.

The findings will help organizations and human resources (HR) departments to understand the importance of work engagement and employee well-being in the workplace.

The mediating effect of work engagement between the workplace mindfulness–organizational justice relationship on employee well-being is addressed by drawing on conservation of resources (COR) and job demand–resource (JD–R) theories. Prior research has exclusively studied the relationship of employee well-being with either mindfulness or organizational justice. This research provides empirical insights regarding the fact that both mindfulness and organizational justice simultaneously have a relationship with employee well-being.

IN order to be able to discriminate with certainty between butter and such margarine as is sold in England, it is necessary to carry out two or three elaborate and delicate chemical processes. But there has always been a craving by the public for some simple method of determining the genuineness of butter by means of which the necessary trouble could be dispensed with. It has been suggested that such easy detection would be possible if all margarine bought and sold in England were to be manufactured with some distinctive colouring added—light‐blue, for instance—or were to contain a small amount of phenolphthalein, so that the addition of a drop of a solution of caustic potash to a suspected sample would cause it to become pink if it were margarine, while nothing would occur if it were genuine butter. These methods, which have been put forward seriously, will be found on consideration to be unnecessary, and, indeed, absurd.

In commenting upon a recent action brought by a Mr. Soper for a libel published upon him in a trade journal in regard to the sale of adulterated boots, the Daily Telegraph makes some excellent remarks, which ought to appeal strongly to all manufacturers, no matter what trade they are engaged in, who are really desirous of conducting their concerns upon honest and straightforward lines. The Daily Telegraph observes that reformers are rarely popular with their rivals, especially when they expose tricks in the trade, and advocate raising the standard of commercial honesty. Mr. Soper, the plaintiff in the case in question, was in that position. He had started a crusade against the practice of adulterating the soles of boots with paper fillings, and advocated a standard mark, in order to distinguish what is genuine from what is adulterated. This was resented by the threatened interests. Mr. Soper raised up enemies, and, in consequence, the article complained of was written, accusing him of “knowingly” selling adulterated boots at his shop while he thus publicly denounced them. The libel lay in the word “knowingly,” for it appeared that adulterated boots were actually sold at Mr. SoPer's establishment. But this was because he had failed to detect their presence; he had taken all the precautions which he could take, and he had cut open a number of pairs; he demanded guarantees from the manufacturers with whom he dealt; and, moreover, he was willing to take back any pair from any customer which were found to contain paper. The boot trade does not emerge with credit from this investigation. It was admitted that adulteration had been going on for the last ten years, and one manufacturer's traveller, when asked whether he was not surprised that paper should be found in the soles of boots costing seven or eight shillings, frankly replied, “Nothing surprises me in the boot trade.” The public will share his truly Horatian attitude of mind. Some such standard mark as that advocated by Mr. Soper seems to be the only method of protecting the public, if, indeed, the public desires to be protected, which seems doubtful. The ordinary customer is as helpless in a boot shop as in a curiosity shop. He must trust the word of the shopkeeper. And in turn the shopkeeper has to trust the manufacturers. The excuses of some of the latter, that the use of paper instead of leather did not mean any profit for them, or that the workmen could not be stopped from using cardboard fillings, will not do. There would be no adulteration if it were not profitable to adulterate. Adulteration seems to be rampant in most industries. One might even say that in some it is no longer the exception, but the rule. Wool, for example, has been treated just as scurvily as leather. Woollen no longer means woollen, but cotton with a pinch of wool. One has to ask for “guaranteed pure wool”— and pay accordingly—to feel any confidence that one is getting wool. So, too, with flannel and silk, and even cotton is adulterated with minerals to give it an essentially false weight. The ingredients from which “shoddy” is made would terrify the future wearer of it if he could see the “devil” at work, tearing up the noisome rags. Ignorance in this respect is becoming more blissful every year. Cheap sweets, cheap jams, cheap table delicacies, and all kinds of foods, all of which are warranted pure by the manufacturers, are, as a matter of fact, adulterated with impunity, and are all, in reality, “nasty” as well as “cheap.” The impotence of Government departments and of the Legislature in face of this condition of things has been demonstrated ad nauseam, and while such efforts as are made by local authorities to detect and suppress adulteration should receive all possible support and encouragement, it must be admitted that there is only one effective way of dealing with the evil—namely, the supply of guarantees of an independent and authoritative type to retail vendors and purchasers.