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This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across multiple generations of leaders.

A flexible pattern matching approach was used to identify matches and mismatches between behavioural theory in corporate governance and the patterns observed in data from diverse sources.

The study applies the behavioural theory of corporate governance from different perspectives. Social networks and relationships were essential for the execution of the fraud and keeping it secret. The group of corporate elites actively created opportunities for committing misappropriation. This research presents individuals committing embezzlement because the opportunity already exists, and they can enrich themselves. The group of insiders who committed the fraud elaborated the rationalizations to others and asked outside associates to help rationalise the activities, while usually individuals provide rationalizations to themselves only.

The social processes among actors described in this case can inform the design of mechanisms to detect these behaviours in similar contexts.

This study provides both perspectives on the fraud scandal: the one of the whistle-blowers, and the opposing side of the transgressors and their associates. The extant case studies on Olympus presented the timeframe of the scandal right after the exposure. The current study dissects the events during the fraud execution and presents the case in a neutral or a negative light.

This study aims to empirically examine the effect of employee commitment (EC) (affective, normative and continuance) and emotional intelligence (EI) on work engagement (WE) (vigor, dedication and absorption). Furthermore, the moderating effects of psychological capital (PsyCap) and EI on strengthening WE are investigated.

A carefully crafted survey instrument was developed, and data were collected from 511 employees working in the banking sector in southern India. First, the psychometric properties of the measures were checked. Second, the results were analyzed using Hayes’ PROCESS macros.

The results indicate EC and EI positively predict WE; EI moderates the relationship between EC and WE; and PsyCap (second moderator) moderates the relationship between EI (first moderator) and EC influencing WE.

This study’s limitations include the common method and social desirability biases inherent in any social science research based on surveys. However, the authors have taken adequate care to minimize these limitations. In addition, this study has several implications for practicing managers interested in enhancing WE.

The three-way interaction between EC, EI and PsyCap, which is investigated in this study, represents an original and unique contribution to this study. To the best of the authors’ knowledge, previous researchers have not done the moderated-moderation, especially in the context of a developing country such as India. This research advances the growing literature on EC and WE. Implications for theory and practice are discussed.

Conventional wisdom tells us that mediation without ripeness is a fool’s errand (Zartman and Touval, 1985). What, then, is Türkiye’s motivation for mediating the war in Ukraine in lieu of ripeness – and what can its behavior as a mediator tell us about that motivation? In pursuit of this question, this paper inductively analyzes Turkish mediation in the Ukraine war to unpack the relationship between a contextual (ripeness) and actor-level (motivation) variable. Of particular interest is the decision-making and behavior of third parties (like Türkiye in Ukraine) who elect to mediate highly complex conflicts in which ripeness is indiscernible. The purpose of this research is not to propose or test a causal relationship between obscured ripeness and mediation, but rather to examine mediation behavior in situations where ripeness is obscured.

The impact of weaponized information on ripeness and third-party mediation is evaluated through an original, systematic and inductive case study analysis of Turkish mediation in the Russia–Ukraine war. As an intense theater of operations for information warfare for well over a decade, the war in Ukraine serves as an especially apt choice for an analysis of “obscured ripeness.” Likewise, Türkiye’s anomalous position as the only substantive source of mediation in the conflict lends significance to an empirical examination of its motivation and behavior as a mediator.

This research reveals that the pervasive use of weaponized information in the Russia–Ukraine war has distorted and disordered the information environment, thereby obscuring the ability of third parties to determine if the conflict is or could be ripe for mediation. However, the condition of obscured ripeness that prevails in the conflict has not proven a deterrent for mediation by Türkiye, which, as the only mediator in the conflict, has used a transactional approach to mediation motivated by self-regarding interests and animated by a manipulative mediation strategy. In sum, this inductive analysis of Turkish mediation in Ukraine reveals that the use of weaponized information in a conflict indirectly selects on transactional mediation (and mediators). The significance of this finding is magnified by the widespread use of weaponized information in contemporary conflicts as well as the declining frequency of third-party mediation.

There have been few, if any, systematic assessments in Turkish mediation of the Russia–Ukraine war, and none specifically concerned with the effects of weaponized information. Additionally, the paper proposes a typology of mediator motivation that is used to structure that assessment, while also introducing a new concept (“obscured ripeness”) and linking that concept both to the existing literature on ripeness and to the use of weaponized information in contemporary armed conflicts. As such, this manuscript represents an important contribution both to the empirical and theoretical landscape with respect to the study of mediation and international conflict management.

The purpose of this paper is to examine the antecedents of organizational ambidexterity of foreign ventures in an emerging market. Organizational ambidexterity, the simultaneous pursuit of exploration and exploitation, represents a key innovation strategy. Yet, the driving factors of such innovation strategies for foreign ventures competing in emerging markets have been underresearched. In this study, unpacking the construct of organizational ambidexterity into two dimensions (i.e. the combined dimension [CD] and the balance dimension [BD]), the authors aim to investigate how firm-level and industry-level factors drive foreign ventures in pursuing exploration and exploitation and maximizing the benefits of both.

This study adopts the hierarchical multiple regression approach using a sample of foreign ventures operating in high-tech manufacturing industries in China.

The authors find that the firm-level factor of strategic flexibility leads positively to the CD of organizational ambidexterity, whereas the industry-level factor of technological turbulence has a significantly positive impact on the BD.

This study provides important insights into the driving factors of organizational ambidexterity for foreign ventures competing in emerging markets.

Although trust and distrust as distinct phenomena are of increasing interest to operations and supply chain management (OSCM) scholars, they have been inconsistently conceptualized and there is a lack of evidence regarding the distinctiveness of their respective antecedents. This study, therefore, focuses on one of the most widely accepted dimensions of trust, benevolence, to help more fully analyse (supplier) trust and distrust (in a buyer) and explore the effects of relational norms and structural power as specific antecedents.

The study employed a scenario-based role-playing experimental method. The proposed hypotheses were tested using structural equation modelling.

The results that while relational norms increase supplier trust, power asymmetry can simultaneously generate supplier distrust, support the coexistence of supplier trust and distrust in a buyer–supplier relationship.

This study is one of the first to explore the antecedents of supplier trust and distrust in a buyer. It demonstrates that supplier trust and distrust can coexist when the relationship is characterized by relational norms and asymmetrical power. This opens important questions for future trust–distrust research.

Much prior work involving director incentives and corporate behaviour has been focussing on their absolute dollar value or the intrinsic value and generated mixed findings. Comparison theories, however, suggest that the relative value of an incentive may be the main drive for individual performance. This study attempts to investigate the role of director relative pay in promoting the board’s intervention with unrelated diversification decisions.

The analysis uses data from firms operating in more than one segment during the period from 1999 to 2019. Data were obtained from WRDS databases. Ordinary least squares (OLS) regression analysis and the two-stage system generalized method of moments (GMM) were run to test the hypotheses. To test the robustness of the findings, alternative proxies for the key independent variables were used in separate analyses.

The results support the hypothesis that unrelated diversification negatively impact firm performance, while higher director relative pay will help reduce unrelated business diversification. The absolute director pay, however, has no significant impact on corporate strategic choices. The results also highlight the moderating effect of director overcompensation. Director overcompensation will cancel out the impact of relative director pay on unrelated diversification.

This study takes a fresh theoretical perspective by framing the investigation using the dimensional comparison theory to address the single untended comparison framework in the director pay structure – the intra-individual framework. It is the first to investigate the role of director relative pay in corporate strategic choices. The findings support the contention that the relative value of the incentive is an important indicator of the effectiveness of the pay.

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

States have intervened with legislation to improve cashflow within construction project supply chains. The operation of the UK’s Housing Grants, Construction and Regeneration Act 1996 leads to payment obligations stated either as a contract administrator’s certificate (or equivalent) or an adjudicator’s decision. The purpose of the intervention would be defeated unless there are speedy ways of transforming these pieces of paper into real money. The combination of the legislation, contractual provisions and insolvency law has produced a minefield of complexity concerning enforcement of payment obligations stated in these documents. Unfortunately, the knowledge and understanding required to navigate these complexities have been sorely lacking. The purpose of this paper is to plug this gap.

Legal research methods and case study approaches, using relevant court decisions as data, were adopted.

The enforcement method advised by the court is the summary judgment procedure provided under the Civil Procedure Rules. An overdue payment obligation, either under the terms of a construction contract or an adjudicator’s decision, amounts to a debt that can be the subject of insolvency proceedings. Although the insolvency enforcement method has been successfully used on some occasions, using it purely as a debt collection weapon would be inappropriate and likely to be punished by the court.

The paper contributes to knowledge in two ways: (i) it maps out the factual situations in which these payment challenges arise in language accessible to the construction industry’s professions; and (ii) comparative analysis of payment enforcement methods to aid decision-making by parties to construction industry contracts. It is relevant to the other common-law jurisdictions in which similar statutory interventions have been made.

While, supply chain resilience (SCRES) continues to be a dominant topic in both academic and business literature and has gained more attention recently, there is limited knowledge on SCRES capabilities specific to business functions. The purpose of this paper is to identify and investigate capabilities shared between supply, operations and logistics that are most important for SCRES.

To address this gap, the authors followed a multi-method research approach. First, the authors used the grounded theory method to generate a theoretical framework based on interviews with 51 managers from five companies in automotive SCs. Next, the authors empirically validated the framework using a survey of 340 SC professionals from the manufacturing industry.

Five significant capabilities emerged from the qualitative study; all were significant in empirical validation. This research advances the knowledge of SCRES as it informs managerial decision-making by identifying capabilities common to supply, logistics and operations that impact SCRES.

This research advances the knowledge of SCRES as it informs managerial decision-making by identifying capabilities common to supply, logistics and operations that impact SCRES. In addition, the findings of this research help managers better allocate resources among significant capabilities.