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Transformational leadership and service performance of civil servants greatly affect the government’s administrative effectiveness. However, there are few studies on the influence mechanism of transformational leadership on service performance in the context of public organizations. Based on the social exchange theory, this study aims to construct and examine the dual path mediating process of affective trust and cognitive trust for the effects of transformational leadership on service performance.

Drawing from 268 supervisor–subordinate dyads civil servants at the municipal level in China across three waves.

Both affective trust and cognitive trust partly mediated the relationships between transformational leadership and service performance, which supported the underlying theoretical mechanism of social exchange theory and transformational leadership theory in explaining the dual relationship between leaders and subordinates. This study innovatively and empirically examined the effects of transformational leadership on service performance through dual trust in civil servants in China, thus bridging the gap in this knowledge.

This study innovatively and empirically examined the effects of transformational leadership on service performance through dual trust in civil servants in China, thus bridging the gap in this knowledge.

Interest in servant leadership has grown exponentially over the past decade as evident in the surge of academic- and practitioner-oriented publications on the subject. While prior research has shown that servant leadership leads to citizenship behavior, no study has explored the ethical pathway as the underlying influence process despite the fact that servant leadership is an ethical approach to leadership. On the basis of social learning theory, the purpose of this paper is to examine psychological ethical climate as a key mediator between servant leadership and citizenship behavior.

Survey data were collected from 123 leader–follower dyads from eight high-performing firms listed on the Indonesian Stock Exchange, and analyzed using multiple regression analysis.

The results showed that the relationship between servant leadership and organizational citizenship behaviors (OCBs) (both for OCBI and OCBO) is mediated by psychological ethical climate.

This study demonstrates the value of using a servant leadership approach in order to foster a psychological ethical climate and increase OCBs. As such, the authors highlight the importance of a systematic approach to develop servant leaders in organizations.

This research contributes to the understanding of the ethical mechanism that explains the relationship between servant leadership and follower outcomes. Drawing on social learning theory, the findings show that servant leaders are ethical climate architects through their role modeling behaviors and interactions with followers.

While research and adoption of servant leadership are on the increase, little is known about the mechanisms through which it affects organizational performance. Drawing on the contingency theory, the purpose of this paper is to examine the extent to which organizational strategy and structure affect the relationship between servant leadership and organizational performance.

Survey data were collected from 336 direct reports of CEOs/GM/MDs in Australian SMEs, and multiple regression analysis was used in the hypotheses testing.

The study found that the relationship between servant leadership and performance is moderated by the three-way interaction effects of differentiation and centralization as well as cost leadership and formalization.

This study shows that the positive effects of servant leadership on performance are more pronounced in organizations with minimal organizational structure that are not fixated on cost minimization. To that end, ensuring that there is a fit among organizational strategy, structure, and leadership is a key priority for senior executives.

This research is one of the first to examine the boundary conditions of servant leadership, demonstrating the effects organizational structure has on servant leadership’s influence. Further, this research extends the contingency theory by focusing on strategy and structure, rather than just structural impacts.

Commitment to change is vital for the success of any organizational change initiative. However, despite a sustained increase in research interest on employees’ commitment to change, there is still no consistency about the unidimensional or multi-dimensional construct of commitment to change, and previous research tends to ignore the impact vocational drivers may have on it. The paper aims to discuss these issues.

Drawing on prospect theory, the authors extended Herscovitch and Meyer’s (2002) commitment to change construct by developing and testing an additional dimension of commitment to change centered on employees’ vocational commitment across two studies, adopting a longitudinal design within a Chinese context. As organizational change often has implications that impacts individual decision making, vocational development and work adjustments and attitudes within the workplace, the authors presented the case for vocational commitment to change as an important extension to the commitment to change literature. The authors first provided evidence for the internal consistency, factor structure and the validity of the commitment to change in the Chinese context. Subsequently, the authors examined the changes of employees’ commitment to change across time, and demonstrated its predictive validity by exploring the relationship between commitment to change and change-related behaviors.

The current research represents improvements in commitment to change measurement, provides construct clarification in the Asia context, and sheds light on theoretical and empirical evidence for how to support change in the Chinese context. Limitations, implications and directions for future research are further discussed.

The current study responds to a call for research to further investigate the mechanisms of commitment to change within non-Western contexts, specifically within the Chinese context. Through a rigorous scale development process, the authors clarified Herscovitch and Meyer’s (2002) commitment to change model and present an augmented model with a fourth dimension –vocational commitment to change. Furthermore, through a longitudinal study, the current study also demonstrates that the cultivation of commitment to change has great importance to improving employees’ change-supportive behavior and reducing their resistance to change. This is consistent with cross-cultural research, which shows that Chinese individuals are more likely to possess inconsistent attitudes toward an object, including themselves, compared to Western individuals (Spencer-Rodgers et al., 2004). The study also explained the change of commitment to change over time, showing the significant relationships among the commitment to change and change-related behaviors.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Servant leadership is a concept that puts leadership in the position of focusing primarily on developing employees above and beyond seeking profit. In organizations that are geared in the right way, servant leadership can significantly improve long-term performance.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Three hypotheses were supported: 1. Initial and later commitment to change were positively correlated 2. Commitment to change and change supportive behaviour was positively correlated 3. Initial commitment to change was negatively related to resistance to change.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

This study aims to explain why some countries have quickly embraced IFRS standards while others have partially adopted IFRS and others have been resisting using a model borrowed from social psychology that appeals to cultural differences.

After selecting a sample of 30 countries, the data were analyzed through hierarchical cluster analysis. The results indicate that the sampled countries are classified into seven categories according to the degree of application of international standards. The ordinal regression is used to identify cultural and institutional factors that influence the adoption of IFRS.

The findings show that interpersonal communication promotes the application of international standards while open-mindedness, ethnocentrism and knowledge of the host culture prevent the transition to a strategy of adoption. The authors have also found out an empirical support for the two institutional isomorphic pressures (coercive and mimetic) on the adoption of IFRS at the national level. While the opening to the international economy encourages countries to set a strategy of adoption, civil liberties and political rights, taxation and innovation impede such adoption.

The study contributes to a better understanding of the factors influencing the implementation of IFRS. It provides to institutional theorists, accounting scholars and policymakers a cultural and institutional model for effective IFRS adoption conditions: promote intercultural interactions; master IFRS does not automatically mean applying them; encourage openness to the global economy; review the taxation system and accounting education programs and especially; and allow some flexibility for standard setters. This study can also assist regulators to verify their policies for the enforcement of IFRS. This paper will also be useful for future research studying the links between human behavior and the choice of new accounting standards through acculturation theory.

Through the acculturation theory, five new cultural dimensions developed by Ben Salem et al. (2019) are used for the first time to define the choice of accounting systems developed to international standards. This study empirically verified the predictive validity of these dimensions on the adoption of IFRS. Previous research have been based on the relationship between culture and disclosure using mainly the Hofstede dimensions. There is, therefore, a shortage of studies analyzing the culture and adoption of IFRS in individual countries. This study provides a cultural and institutional model of IFRS implementation conditions. Similarly, the research included taxation, which is not addressed by previous research, and their relevance in explaining the recourse to IFRS standards is confirmed.