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This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether governance mechanisms moderate this relationship.

The sample covers the period between 2002 and 2021, during which CSR award data were available in the Thomson Reuters Eikon/Refinitiv database. The empirical models are based on country, industry and year fixed-effects regression.

While the main findings produced an insignificant result for access to debt, they indicated strong evidence for the positive relationship between CSR awarding and the cost of debt. Moreover, the moderating effect highlights that while the sustainability committee helps CSR-awarded companies access debt more easily, independent directors help firms decrease the cost of debt via CSR awarding. Furthermore, the results differ between the US and the non-US samples, earlier and recent periods, high- and low-leverage firms and large and small firms.

For the first time, to the best of the authors’ knowledge, the authors assess whether social reputation via CSR awarding facilitates access to debt and decreases the cost of debt in an international and cross-industry sample. Little is known about the effect of social reputation on loan contracting, although social reputation conveys broader information that goes beyond the firm’s internal (performance) and external (reporting) CSR practices. The authors also draw attention to the differing roles of distinct governance mechanisms in leveraging social reputation for loan contracting.

Integrating anxiety and uncertainty management (AUM) theory and theory of organizing, this study aims to contribute to the knowledge management literature by examining the interdependent and bidirectional nature of knowledge transfer between expatriates and host country nationals (HCNs). Specifically, the authors investigate how receivers’ cognitive response to senders’ behaviors during their interactions becomes an important conduit between senders’ behaviors and the successful transfer of knowledge.

The authors used the actor partner interdependence model to analyze data from 107 expatriate-HCN dyads. The authors collected the responses of these expatriate-HCN dyads in Shanghai, Taipei, Hong Kong, Vietnam, South Korea, Malaysia, Thailand, Indonesia and India.

Receivers’ interaction anxiety and uncertainty, as a response to senders’ relationship building behaviors, mediate the relationship between senders’ relationship building behaviors and successful knowledge transfer. When senders are expatriates, senders’ communication patience and relationship building behaviors interact to reduce the direct and indirect effects of both receivers’ interaction anxiety and uncertainty. However, when senders are HCNs, the moderation and moderated mediation models are not supported.

The study contributes to the knowledge management literature by investigating knowledge transfer between expatriates and HCNs using an interpersonal cross-cultural communication lens. The authors make refinements to AUM theory by going beyond the sender role to highlighting the interdependence between senders and receivers in the management of anxiety and uncertainty which, in turn, influences the effectiveness of cross-cultural communication. The study is also unique in that the authors underscore an important yet understudied construct, communication patience, in the successful transfer of knowledge.

This study, rooted in affordance-actualization theory and communication theory, aims to critically examine how ChatGPT influences users’ transition from new adopters to loyal advocates within the context of travel decision-making. It incorporates constructs including communication quality, personalization, anthropomorphism, cognitive and emotional trust (ET), loyalty and intention to adopt into a comprehensive model.

This study used quantitative methods to analyze data from 477 respondents, collected online through a self-administered questionnaire by Embrain, a leading market research company in South Korea. Lavaan package within R studio was used for evaluating the measurement model through confirmatory factor analysis and using structural equation modeling to examine the proposed hypotheses.

The findings reveal a pivotal need for enhancing ChatGPT’s communication quality, particularly in terms of accuracy, currency and understandability. Personalization emerges as a key driver for cognitive trust, while anthropomorphism significantly impacts ET. Interestingly, the study unveils that in the context of travel recommendations, users’ trust in ChatGPT predominantly operates at the cognitive level, significantly impacting loyalty and subsequent adoption intentions.

The findings of this research provide valuable insights for improving Generative AI (GenAI) technology and management practices in travel recommendations.

As one of the few empirical research papers in the burgeoning field of GenAI, this study proposes a highly explanatory model for the process from affordance to actualization in the context of using ChatGPT for travel recommendations.

Taking the support of social capital theory and conservation of resource theory, the present study explores the mediating role of rumination and moderating role of mindfulness in the relationship of workplace ostracism (WO) and workplace withdrawal (WW).

The data were collected in two waves from 467 employees working in hotels located in Delhi NCR region of India. The hypothesised relationships were investigated by macro-PROCESS (Hayes, 2013).

The results found a mediating impact of rumination on WO and WW relationship. It further supported the moderating effect of mindfulness in weakening the association between WO and WW via rumination.

This study identified mindfulness as an essential mechanism by which WO may be regulated to control employee's tendency to ruminate. Rumination may initially be prevented in organisations by regulating the primary effect of WO on employees' decisions for WW.

By linking the research model with the social capital theory, the study has contributed to the existing body of knowledge. The study is the first of its kind in India to examine the impact of hypothesised associations on the hotel industry. The findings of the study would help the industry in understanding the role of mindfulness in reducing aberrant behaviours at workplace.

With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study aims to examine stakeholders’ perceptions of the sustainability performance of a gold mining subsidiary in Ghana.

Using a purposive sampling technique, the authors interviewed managers and employees of the case enterprise, officials of regulatory institutions and host community members on their perceptions of the case enterprise’s sustainability performance. The authors triangulated the opinions expressed by these stakeholders with data from annual reports. The data were analysed through the lens of stakeholder theory.

The authors found that while members of the host community and the regulatory institutions were keenly interested in the case enterprise’s social and environmental activities, they perceived their performance as unimpressive, considering the economic benefits derived from the mining operations. On the contrary, the managers and employees of the case enterprise were satisfied with their environmental compliance and social intervention programmes, even though the company’s economic position had declined. The authors submit that the variations in the sustainability performance perceptions among the stakeholders are due to the lack of a deeper understanding of the other stakeholders’ expectations.

To equitably satisfy diverse stakeholder expectations, the study highlights the role of stakeholder collaborations in understanding the expectations of more salient stakeholder groups such as community members and employees, as well as the lesser salient groups such as academics. It also demonstrates the fluidity of sustainability and its benefits in designing a consensual sustainable management strategy. This implies that managers of the case mining enterprise make the necessary efforts to meet the diverse stakeholder needs while attaining their primary objective of creating wealth for shareholders.

Compared to advanced economies, studies on sustainability performance in emerging economies are limited. Nonetheless, these limited studies leave out stakeholder perceptions, focusing more on quantitative performance indicators. Using thematic and content analyses, the authors investigate stakeholder perceptions on the sustainability performance of a case mining subsidiary operating in Ghana. The study focused on Ghana because it is ranked with South Africa as the top two producers of gold in Africa. Nonetheless, unlike South Africa, Ghana faces more sustainability challenges from the mining sector due to weak institutions in enforcing sustainability standards.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Regarding industrial sports products, there is sometimes a dual sport and health meaning intended by designers. Appearances of sport products are often quite opposite to health products. Design choices made by designers can thus be misunderstood by users. This paper aims to deeper understand the perception gap between designers and users within earlier stages of the design process to limit this confusion and help designers.

The authors propose an approach to help designers defining the perception of a new dual and hybrid product field. The first step is to collect designers’ perception through interviews combined with card sorting. The second step is to compare the perception of designers with that of users. Comparisons are based on an agreement measure.

The approach provides a first step to evaluate the perception of a dual hybrid product field. It allows designers to extract trends and perceptions to be considered for the design of products, to consolidate and confirm their intuitions regarding the intended dual meaning.

The main contribution of this paper is to evaluate the perception of a new and non-defined hybrid product field presenting a duality in appearance. This approach can be used by designers either to identify trends to be considered, reinforce the intended meaning, or validate their intuitions while designing products with dual meanings before.

Given a baffling contradiction that the availability of safety knowledge may not necessarily lead to workers' safety behavior, this study aims to develop an exploratory two-step working model of safety knowledge in translating safety climate into safety behavior. In particular, this study highlights the importance of articulating tacit safety knowledge and improving workers' systematic problem solving (SPS) capacity in a favorable safety climate.

This study uses 110 valid responses from Pakistan-based construction workers to test five hypotheses which embody the exploratory two-step working model of safety knowledge. The partial least squares structural equation modeling (PLS-SEM) is used to analyze the data.

The results of this study support the two-step working mechanism of safety knowledge in translating safety climate into safety behavior. Furthermore, results suggest that safety climate as a job resource facilitates converting construction workers' tacit safety knowledge into explicit safety knowledge (i.e. safety knowledge articulation) and then enabling them to spot non-conformities in safety management practices (i.e. SPS) and consequently to work safely (i.e. safety behavior).

The study has both theoretical and practical significance. In theory, it extends organizational learning theory and job demands-resources (JD-R) theory in the construction safety research domain and elaborates on the mediating role of safety knowledge articulation and SPS for the relationship between safety climate and safety behavior. In practice, it highlights the importance of continuous articulation of tacit safety knowledge and accumulation and use of explicit safety knowledge in construction safety management practices.

The paper explores the beliefs and perceptions of microfinance institution (MFI) managers about environmental threats and the role that green microfinance can play in mitigating them, to assess their influence on these institutions' engagement in green activities.

Drawing on protection motivation theory, the study follows a qualitative case study approach, focusing on the MFIs of the developing country of Cabo Verde.

Findings indicate that MFI managers understand and are aware of the environmental threats and identify their customers as the most vulnerable to them. They seem motivated to increase their green activity in the future as it is generally seen as effective in mitigating the problems. However, their response capacity is hindered by limitations such as a lack of financial conditions and technical environmental knowledge.

MFIs play an important role in promoting self-employment and breaking the poverty cycle, but their funds are also often used to develop environmentally damaging practices. Green microfinance can contribute to targeting a triple bottom line; considering together people, profit and the planet, provided implementation challenges are addressed.

Although the environmental behaviour of MFIs has been previously studied, the understanding of the core beliefs of MFI managers that can support their environmental actions is still limited. Thus, the study contributes to advancing the knowledge of green microfinance by considering individual-level factors in understanding organisational greening.