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The Nonfinancial employment commitment (NFEC) of Muslims in general, and of Arab Muslims in particular, has not yet been studied. Accordingly, the purpose of this study is to fill this gap by exploring the NFEC among Arab Muslims in Israel and comparing it to that of Jews in Israel.

The most common indicator of NFEC is the classic “Lottery Question,” which asked whether an individual would continue or stop working if they won a lottery or inherited a large sum of money. The sample included 215 Muslims and 898 Jews representing the Israeli labor force.

The findings reveal higher NFEC among Arab Muslims, particularly among women, compared to Jews. Muslims and Jews in urban areas have a lower NFEC then those who live in smaller localities. Among both Jews and Muslims, NFEC significantly increases with education level and income.

NFEC is an important measure of the work ethic. A high NFEC of Arab Muslims, especially among women, reflects a high nonactualized potential for Western societies integrating Arab Muslim immigrants and refugees into the labor market.

The authors adapted the core–periphery model and found that it could explain the authors’ findings regarding NFEC differences among ethnoreligious groups in different residential areas. As the authors indicated before, it is the first time that NFEC of Arab Muslims has been studied.

The purpose of this paper is to explore the factors that may be related to a career choice in the public vs the private sector in a developing African country.

Using a sample of graduate management students, the authors tested reward preferences and altruism, elements of public service motivation, on their generalizability to a developing country in Africa. The authors also examine the role of career attitudes, individual personality factors, and cultural values on a career choice in public service.

The authors find that not all the factors associated with the choice of sector (public or private) found in previous studies apply in the Botswana context.

Perry and Wise (1990) developed the concept of public service motivation to explain why individuals may be motivated to serve the public. However, two of the factors associated with public service, intrinsic motivation, and altruism, were not predictive of a career choice in the public sector in Botswana, and thus may limit its generalizability outside of western developed countries.

In Botswana and other developing economies, government jobs are considered to provide lucrative and stable employment, and attract educated citizens regardless of motivations. However, as the private-for-profit sector is emerging, these countries could soon be facing serious competition for top university students, and will need to develop a strategy for attracting the best talents to choose employment in the public sector over career options in the private sector.

The present study seeks to further the understanding on how individuals make a career choice between public vs private sector management in a developing country.

Purpose – The purpose of this study is to investigate the process by which nonfinancial performance measures affect employee perceptions of how fair are their organizations' performance evaluation procedures. With increased interest in performance measurement systems that rely heavily on nonfinancial measures (e.g., balanced scorecard), it is important to understand the ramifications of these measures.

Methodology – Data are drawn from mail survey questionnaire responses of 121 Australian managers and analyzed by structural equation modeling.

Findings – The results provide support for the proposition that employees perceive the use of nonfinancial measures as fair. However, these effects are found to be indirect through (1) the enhancement of employee role clarity, and (2) the enhancement of the trust the employees have in their supervisors.

Research limitations and practical implications – This study does not directly address the issue of whether nonfinancial measures will ultimately lead to improved overall organizational performance. However, the results do suggest that the use of nonfinancial measures for employee performance evaluation is beneficial. Hence, there may scope for increasing their role in the workplace. This may ultimately lead to improved organizational performance.

Value of paper – The current interest in multidimensional performance systems clearly necessitates systematic empirical investigation to ascertain their effectiveness and benefits. This study contributes in this regard by focusing on nonfinancial measures, a key component of multidimensional performance measurement systems. It also adds to our understanding of the process by such systems influence employee reactions and ultimately overall organizational performance.

The rapid, yet low-profit, expansion of the production capacity of state-owned enterprises (SOEs) represents a remarkable phenomenon. However, the motivation behind this key operational decision remains underexplored, especially concerning the prioritization of sociopolitical and financial goals in operations management. Drawing on the multiple-goal model in the behavioral theory of the firm (BTOF), the authors' study aims to examine how SOE capacity expansion is driven by performance feedback regarding the sociopolitical goal of employment provision and how SOEs differently prioritize sociopolitical and financial goals based on negative versus positive feedback on the sociopolitical goal.

The authors' study uses panel data on 826 Chinese SOEs in manufacturing industries from 2011 to 2019. The authors employ the fixed-effects model with Driscoll–Kraay standard errors, which are robust to heteroscedasticity, autocorrelation and cross-sectional dependence.

The authors find that SOEs increase capacity expansion as sociopolitical feedback becomes more negative, but they may not increase capacity expansion in response to positive sociopolitical feedback. Moreover, negative profitability feedback strengthens SOEs' capacity expansion in response to negative sociopolitical feedback. In contrast, negative profitability feedback weakens their response to positive sociopolitical feedback.

The authors' study offers a novel behavioral explanation of SOEs' operational decisions regarding capacity expansion. While the literature has traditionally assumed multiple goals as either hierarchical or compatible, the authors extend the BTOF's multiple-goal model to illuminate when firms pursue sociopolitical and financial goals as compatible (i.e. the activation rule) versus hierarchical (i.e. the sequential rule), thereby reconciling their tension in distinct performance situations. Practically, the authors provide fine-grained insights into how operations managers can prioritize multiple goals when making operational decisions. The authors' study also shows how policymakers can influence SOE operations to pursue sociopolitical goals for public benefit.

The purpose of this study is to explore the total quality management (TQM) practices and identify their effect on the nonfinancial performance (NFP) in the automotive engineering industry in Ethiopia. Despite many studies investigating the relationship between TQM practices and NFP, rare research has been conducted on TQM in automotive industries, making this a hugely unexplored field.

The data underlying this study was collected using more than 500 self-administered questionnaire survey, distributed to the employees working under different departments and factories under one automotive engineering industry. Extensive data screening and refinement processes for discarding irrelevant items for the questionnaire (Likert five-point scale) were carried out. The data was employed to test the proposed theoretical model, established with the objective of assessing the effect of TQM practices on the NFP in the case industry. Empirical validated relations have been proofed for previously done researches that there were positive relations between the TQM practices and NFP. Different statistical tools applied include descriptive data analysis, correlation analysis, mean scale test, reliability analysis and factor analysis, and finally, two models were developed based on structural equation modeling by using SPSS and AMOS-26 software.

Results found in this study were quite surprising. Initially, there was a total of ten TQM factors. The six independent factors survived from factor analysis only two factors (employee involvement and innovation) were contributing to the NFP. The study was acted as a performance evaluation system to track the industry NFP. Although the study focused on the effect of TQM practices, for more results it is recommended to conduct a 360-degree further research study to reveal the weaknesses, strengths, opportunities and challenges of the case industry performance.

Every research has its own limitations. The way the analysis is conducted in this study ensures that the limitations do not compromise the validity of the results obtained. Control variables (industry type, size, age, process type and technology used) are not considered in the research which may affect the results obtained. The study included the automobile industry alone, so the obtained results cannot be generalized to other industries.

The positive relationship between the TQM practices and NFP measures indicates the importance of each of these practices in improving the industry. Researchers/managers/practitioners can use this developed model periodically to understand where the industry stands in the quality management journey. They can also analyze the effect of TQM practices on financial as well as operational performance measures. The research findings can also motivate the top management of the industry for better planning of goals, to arrange resources in time, in pursuit of improving quality, employee and industry performance.

The Ethiopian manufacturing industry is required to improve their manufacturing and service quality, in order to enhance their productivity and boost their competitiveness in an international market, which is the basis of this study. This study signifies one of the first attempts to empirically explore this linkage between TQM and performance in the Ethiopian automotive industry context.

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

Studies of Depression-era financial remediation have generally focused on federal deposit insurance and the provision of equity to banks by the Reconstruction Finance Corporation (RFC). This paper broadens the concept of financial remediation to include other programs – RFC lending, federal guarantees of farm and home mortgages, and the elimination of interest on demand deposits – and other intermediaries – savings and loans, mutual savings banks, and life insurance companies. The benefits of remediation or the amounts potentially at risk to the government in these programs are calculated annually and allocated to the various intermediaries. The slow remediation of real estate loans (two-thirds of these intermediaries' loans) needs further study with respect to the slow economic recovery. The paper compares Depression-era remediation with efforts during the 2008–2009 crisis. Today's remediation contrasts with the 1930s in its speed, magnitude relative to GDP or private sector nonfinancial debt, the share of remediation going to nonbanks, and emphasis on securities markets.

The purpose of this paper is to explore well-being and health-related outcomes among all the four basic subtypes of heavy work investment (HWI), as well as a fifth distinct category of full-time workers (i.e. those who work from 35 to 43 weekly hours).

The 510 respondents chosen to be included in the Internet survey were mostly heavy work investors. Based on two dimensions of causal attributions (causal locus and controllability), an elimination mode was used to classify heavy work investors into four main subtypes. Those who reported high financial needs were classified as needy. From the remaining heavy work investors, those who reported high organizational demands were classified as organization-directed. Afterward, those who reported high drive to work were classified as workaholics. Finally, those who reported high passion for work were classified as work-devoted.

Among the five categories of classified respondents, the work-devoted and the needy emerged as the most distinct categories. The work-devoted had the best outcomes (stronger positive feelings, better current health condition, better body mass index (BMI) and adequate hours of sleep a night), whereas the needy had the worst outcomes (a higher level of stress, bodily pain, aches that interfere with regular activities and weariness throughout the day).

This study addressed both long hours and high effort invested in work, and both dispositional and situational heavy work investors. A possible implication of this study is that when job applicants have similar human capital profiles, organizations should consider recruitment of work-devoted individuals for demanding jobs.

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.

The present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.

Four patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.

Using a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.

In this chapter, we explore to what extent psychological contracts occur between the crowdfunded and the crowdfunders. First argument: fundamentals of finance imply a psychological dimension in financial transactions, which are at the same time contractual. Second arguments: some concrete cases of crowdfunding scandals pertain to contractual violation, which provides evidence for the importance of psychological contracts in crowdfunding projects and processes. This leads to two contributions: (1) a systematic review of the concepts related to psychological contracts theory and the assessment of their transferability to crowdfunding and (2) a list of questions and operational recommendations for every crowdfunding project developer.