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How does a manager’s coaching behaviour encourage taking charge behaviour among subordinates? Although prior research has found a positive association between managerial coaching behaviour and employee performance, to date few studies have examined its effect on proactive behaviours in the workplace such as taking charge. Drawing on social exchange theory (SET) and social cognitive theory (SCT), this study develops a theoretical model to examine the mediating effects of work engagement and role breadth self-efficacy (RBSE) in the relationship between managerial coaching and subordinates taking charge. Additionally, drawing on social role theory (SRT), we test whether our proposed relationships are contingent on subordinates’ gender.

We tested our proposed moderated-mediation model using empirical data collected across two waves from 196 employees within a large Malaysian services enterprise. Partial least squares structural equation modelling was used to test the proposed hypotheses.

The results revealed that managerial coaching has a significant, positive relationship with taking charge, work engagement and RBSE. However, only work engagement was found to partially mediate the relationship between managerial coaching and taking charge. Subordinates’ gender was found to positively attenuate the direct effect between managerial coaching and taking charge among females. However, the mediating effects of work engagement and RBSE in managerial coaching and taking charge were found to be not contingent on subordinates’ gender.

Finding from this study reveals that managerial coaching is useful in shaping employees' taking charge behaviour through work engagement. Hence, organisations should focus on strategies aiming to enhance managers' coaching capabilities.

This study extends the nomological networks of managerial coaching by highlighting it as a predictor of taking charge. Moreover, drawing on SET and SCT to explain the mechanism of managerial coaching and taking charge, we provide a novel perspective on how managerial coaching can influence taking charge. Specifically, we highlight the critical role of work engagement as a key mechanism that influences the relationship between managerial coaching and taking charge. Finally, we demonstrate managerial coaching as a means through which organisations can improve individual functioning.

This paper aims to illustrate, by means of a content analysis of 278 weekly School Meeting minutes, the ways in which student voice is actualized in one democratic free school in Germany.

This paper uses a qualitative content analysis methodology of 278 weekly School Meetings minutes.

This paper uses Fielding’s (2012) patterns of partnership typology to illustrate what counts as student voice and participation in a democratic free school.

Limitations included being reliant on translations of German texts, some missing minutes from the entire set, the lack of a single author for the minutes (and thus degree of detail differs) and the fact that the School Meeting minutes make reference to other meetings for various sub-committees for which no minutes exist, and thus, findings on the degree of student voice may be limited. And because this is a study of one school, generalizability may be difficult. Future research into these sub-committee meetings would prove helpful as well as content analyses of other democratic free schools’ meeting minutes.

This study can help people more deeply understand what goes on in democratic free schools and what student voice and participation can mean within this context.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

This study aims to present radical abolition studies, which encourages us to (re)member that the abolition of institutions and systems is incomplete without the abolition of their attendant epistemes of domination. The authors draw on the etymology of the word radical to encourage abolitionist praxis to grab systemic harm at its epistemological roots. Within radical abolition studies, this study presents Black abolition theory, which aims to make explicit a theorization of Blackness and works to abolish the episteme of anti-Blackness.

This paper offers Black abolition theory within radical abolition studies to reground abolition in its Black theoretical roots and to interrogate the concept of anti-Blackness and other epistemes of domination in abolitionist study and practice. Using a close reading of W.E.B. Du Bois’ Black Reconstruction, and subsequent books and articles in abolition studies and educational studies that reference it, the authors highlight Du Bois’ original conceptualization of abolitionism as an ultimate refutation of a racial-social order and anti-Blackness. The authors then put Michael Dumas and kihana ross’ theory of BlackCrit into conversation with abolitionist and educational theory to push forward Black abolition theory.

Radical abolition studies and its attendant strand of Black abolition theory presented in this paper encourages scholars and practitioners to go beyond the dismantling of current instantiations of systemic harm for Black and other minoritized people – such as the school as it currently operates – and encourages the questioning and dismantling of the epistemes of domination sitting at the foundation of these systems of harm.

Black abolition theory contextualizes abolition in education by rooting abolitionist educational praxis in Black lineages. More generally, radical abolition studies encourages further research, study and collaboration in partnership with others who have historically participated in the fight against being labeled as subhuman to upend all epistemes of domination.

The aim of this study is to examine the relationships between taking charge, bootlegging innovation and innovative job performance, and to explore the moderating roles of felt responsibility for constructive change (FRCC) and creative self-efficacy (CSE).

Data for this research was collected from 503 employees working in a chain company. Through a longitudinal study design, a three-wave survey with 397 valid data provided support for the proposed theoretical model.

The results maintain a positive association between taking charge, bootlegging innovation and innovative job performance, indicating the mediating effect of bootlegging innovation. Additionally, both the FRCC and CSE facilitate the indirect effect of taking charge on innovative job performance through bootlegging innovation. Furthermore, the integrated moderated mediation model analysis suggested that FRCC is more vital in improving employees' innovative job performance.

This research aims to break the black box between taking charge and innovative job performance, which has been relatively unexplored. Drawing from self-determination theory (SDT) and the proactive motivation model, the authors verify the bridge-building role of bootlegging innovation and the dual-facilitating effects of FRCC and CSE while employees conduct taking charge. This study’s results provide new insight for managers to foster, encourage and support employees' proactive behavior.

This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.

The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.

This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.

The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.

This study aims to systematise the links between firms’ strategies (corporate and business) and the cluster dynamics (through the cluster life cycle [CLC] perspective) and propose an integrative framework bridging firms’ strategic behaviour and cluster dynamics (CLC).

The methodology used is an integrative literature review, which provides a distinctive form of research.

The study identifies several links between firms’ strategies (corporate and business) and the cluster dynamics (CLC), namely: (1) firms’ strategies as a triggering factor of cluster evolution; (2) firms’ strategies and path's decline; (3) firms’ strategies and cluster’s renewal; (4) resilience strategies and the cluster life cycle; and (5) cluster’s features and firms’ strategies.

This study contributes to developing strategic management theory and cluster theory by bridging firms' strategies and cluster dynamics (CLC). It proposes a new conceptualisation of the impact of cluster dynamics on firms' strategic choices – firstly, it proposes a specific approach to identify the CLC; and secondly, it develops an integrative framework model that relates firms' strategies and each stage of the CLC. These are theoretical tools relevant for further advancements in this area of research, as they can be applied in studies of different clusters for validation, something that was not done.

The integrative framework is expected to be helpful to company managers, allowing them to design better strategies that account for dynamic cluster environments.

This study aims to fill this gap in the literature by systematising the links between firms' strategies (corporate and business) and the cluster dynamics (CLC).

The extant literature on expatriate adjustment primarily highlights the role of host country nationals (HCNs) in supporting expatriates during international assignments. However, there is a dearth of research exploring the expatriates’ socialization process in establishing interpersonal relationships with HCNs. Additionally, the pivotal element of expatriates seeking credible HCN sources, fundamental for fostering these relationships for adjustment, remains largely unexamined in the context of expatriate literature. Thus, this study addresses these gaps by proposing a conceptual model to provide a more comprehensive understanding of the expatriate adjustment process.

This conceptual paper draws upon the theoretical framework of social identity theory to elucidate how socialization processes initiated by the parent organization and the expatriate shape the expatriate’s perception of HCN credibility. This perception, in turn, serves as the foundation for building a robust support system, ultimately leading to expatriate adjustment.

The proposed model explores the nuanced dimensions of expatriate adjustment, emphasizing the complex dynamics between expatriates and host country nationals during individualized socialization. This model aims to assess the credibility of HCNs in the eyes of expatriates and understand the role of the institutionalized socialization process. Further, the model investigates the influence of perceived similarity traits in the examined relationship, shedding light on the interplay of these factors and their impact on the expatriate’s adjustment to the international assignment.

The study’s findings offer practical insights for organizations looking to enhance their support systems for expatriates, emphasizing the importance of nurturing interpersonal relationships and the credibility of HCNs.

This study contributes to the expatriate literature by shedding light on the often-overlooked interpersonal relationship between expatriates and HCNs. Doing so opens new avenues for further research, offering a fresh perspective on the expatriate adjustment process.

Although corporations exert considerable efforts to uphold ethical standards in their business operations, fraud instances persist as an enduring and formidable challenge within organisations, defying their utmost efforts. The presence of fraud poses a substantial and recurring threat to corporations, leading to significant financial losses on an annual basis. This emphasises the crucial need for a comprehensive understanding of the factors contributing to fraudulent activities and the intricate nature of fraud risk factors inherent in business operations. Therefore, this paper aims to enhance the efficacy of fraud detection and prevention measures through critical analysis and refinement of established fraud theories, drawing upon the existing literature on this subject matter.

This paper offers a comprehensive qualitative analysis of the existing literature, thoroughly reviewing prominent models that aim to elucidate the underlying motivations behind fraudulent behaviour. Moreover, drawing upon the existing theoretical foundation, this study conceptualises a model that enhances the understanding of the crucial factors contributing to fraudulent behaviour.

The study presents new theoretical insights concerning the role of personal integrity in fraudulent decision-making, presenting refined interventions that enhance comprehension of the underlying drivers of fraud occurrences and strategies for prevention. Furthermore, the study reveals a comprehensive three-part approach to improving organisational health through strengthening compliance mechanisms and cultivating an ethical-values-based culture.

The study introduces a novel conceptual framework, the personal ethic-based fraud motivation model, which offers a deeper understanding of the factors and conditions influencing individuals’ propensity to engage in fraudulent activities. Furthermore, this study presents a three Cs strategy that effectively delineates the influential forces that drive individuals to surmount fraud risks.

Existing tourism review articles have limited review topics and cover a relatively short period. This review paper aims to extend the coverage of the previous literature and enhances the completeness of tourism-related studies to provide comprehensive tourism-related literature from 1945 (World War II onward) to 2022. Specifically, this paper reveals the major research themes present in published tourism research during this time period and highlights the evolution of tourism research from the preliminary phase, the transversal phase, to the growth phase.

The present study visualizes tourism research through networks of coauthors and their countries and regions, cocitation analysis of keywords and explores the thematic evolution of tourism research after the World War II (i.e., 1945–2022) from Web of Science and Google Scholar through bibliometric analysis.

Findings reveal that the themes of tourism research in the past years can be divided into seven major research themes. The tourism research evolution from World War II to 2022 can be categorized into three stages: preliminary (1945–1970), transversal (1971–2004) and growth (2005–2022). In addition, the research themes of tourism are not static but evolve according to the dynamics of the society and the industry, and that seven main research themes have been formed, namely, “heritage tourism,” “medical tourism,” “adventure tourism,” “dark tourism,” “sustainable tourism,” “rural tourism” and “smart tourism.”

The present study expands and refines the comprehensive literature in tourism research, as well as reveals the trends and dynamics in tourism research through network analysis and thematic evolution research methods.

现有的旅游评论文章在审查主题方面有限, 并且涵盖的时间相对较短。本综述文章扩展了先前文献的涵盖范围, 增强了与旅游相关研究的完整性, 提供了从1945年（第二次世界大战之后）到2022年的全面旅游相关文献。具体而言, 本文揭示了此期间发表的旅游研究中的主要研究主题, 并突出了旅游研究从初步阶段、横向阶段到增长阶段的演变。

本研究通过共同作者及其国家的网络、关键词的共同引用分析, 将旅游研究可视化, 并探索二战后旅游研究的主题演变。本研究通过文献计量学分析, 将 Web of Science (WoS) 和 Google Scholar 中的旅游研究（即 1945–2022 年）可视化。

研究结果显示, 过去几年的旅游研究主题可分为七大研究主题。从第二次世界大战到 2022 年的旅游研究演变可分为三个阶段：初步阶段（1945–1970 年）、横向阶段（1971–2004 年）和成长阶段2005–2022 年）。此外, 旅游的研究主题并不是静态的, 而是根据社会和行业的动态而演变, 形成了七个主要研究主题, 即“遗产旅游”、“医疗旅游”、“冒险旅游”、“黑暗旅游”、“可持续旅游”、“乡村旅游”和“智慧旅游”。

本研究通过网络分析和主题演变研究方法扩展和完善了旅游研究方面的综合文献, 并揭示了旅游研究的趋势和动态。

Los artículos de revisión existentes sobre turismo tienen temas de revisión limitados y cubren un periodo relativamente corto. Este artículo de revisión amplía la cobertura de la bibliografía anterior y mejora la exhaustividad de los estudios relacionados con el turismo para ofrecer una bibliografía exhaustiva sobre el turismo desde 1945 (Segunda Guerra Mundial en adelante) hasta 2022. En concreto, este documento revela los principales temas de investigación presentes en la investigación turística publicada durante este periodo de tiempo y destaca la evolución de la investigación turística desde la fase preliminar, la fase transversal, hasta la fase de crecimiento.

El presente estudio visualiza la investigación turística a través de redes de coautores y sus países y regiones, análisis de co-citación de palabras clave, y explora la evolución temática de la investigación turística después de la Segunda Guerra Mundial (es decir, 1945–2022) a partir de Web of Science y Google Scholar mediante análisis bibliométricos.

Los resultados revelan que los temas de la investigación turística de los últimos años pueden dividirse en siete grandes temas de investigación. La evolución de la investigación turística desde la Segunda Guerra Mundial hasta 2022 puede clasificarse en tres etapas: preliminar (1945–1970), transversal (1971–2004) y de crecimiento (2005–2022). Además, los temas de investigación del turismo no son estáticos, sino que evolucionan según la dinámica de la sociedad y de la industria, y que se han formado siete temas principales de investigación, a saber: “turismo patrimonial”, “turismo médico”, “turismo de aventura”, “turismo oscuro”, “turismo sostenible”, “turismo rural” y “turismo inteligente”.

El presente estudio amplía y perfecciona la amplia bibliografía existente en el campo de la investigación turística, además de revelar las tendencias y la dinámica de la investigación turística mediante el análisis de redes y los métodos de investigación de evolución temática.