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In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

Based on the knowledge-attitude-behavior model, this study is aimed at investigating the influential mechanism underlying the purchase of green clothing by dividing this clothing category into green home-in wear and home-out wear within the context of green consumption. The mediating effects of perceived greenwashing (PG), perceived value (PV) and expected moral benefit (EMB) and the moderating effect of green clothing type (GCT) were examined.

The data for this study were collected from 366 valid samples through a between-subject design survey administered in China. Moderation analysis and mediation analysis using SPSS/PROCESS macro were applied to test the proposed hypotheses.

The results indicate that consumers' level of environmental knowledge (EKL) not only has a direct effect on purchase intention (PI) but also has an indirect effect through perceived value and expected moral benefit. However, perceived greenwashing did not play a mediating role in this relationship.

The study's findings show a moderating effect of green clothing type (green home-in wear vs green home-out wear). That is, compared to green home-out wear, the relationship between expected moral benefit and perceived greenwashing for green home-in wear had a weaker negative effect on purchase intentions.

The purpose of the study is to identify barriers to collaboration among female administrators at a Ghanaian technical university (TU), based on the social identity theory (SIT).

A mixed-method approach was adopted, integrating qualitative interviews of 15 female administrators and completing structured questionnaires from 117 randomly sampled female administrators. The SIT, as the analytical framework, identified themes emerging from the data on barriers to collaboration among female administrators. While exploratory factor analysis identified measures of factors hindering collaborations, the use of structural equation modeling (SEM) enabled the confirmation of relationships among the barriers to collaboration with female administrators.

There existed statistically significant relationships between four of the barriers: intergroup relations conflict, trust with stakeholders and among females and structural barriers (SBs). For the quantitative analysis, it was found that SBs, intergroup relations, conflict and trust were statistically significant except for weak cultures. For the qualitative, results showed that SBs, lack of trust with stakeholders and among females and intergroup conflict hinder collaboration.

The study has a limited scope in using only one TU and focusing on a particular gender. The implications of this research will enrich the literature on barriers to female administrative collaboration in technical education based on the SIT.

Promoting administrative collaborations in the TU will ensure sustainability and efficient administrative systems.

Institutional policies should include gender inclusivity and equality on networking opportunities and provide mentorship programs for efficient administrative systems.

We used the SIT to determine barriers to collaboration among female administrators in a technical education institution, and the mixed methodology added a unique dimension to the study.

Many individuals start a new firm each year, mainly intending to become independent or improve their financial situation. For most of them, the first years of operations mean a substantial investment of time, effort and money with highly insecure outcomes. This study aims to explore how entrepreneurs running new firms perform financially compared with the established ones and how this situation influences their well-being.

A questionnaire survey was completed in 2021 and 2022 by a representative sample of N = 1136 solo self-employed and microentrepreneurs in the Czech Republic, with dependent self-employed excluded. This study used multiple regressions for data analysis.

Early-stage entrepreneurs are less satisfied with their financial situation, have lower disposable income and report more significant financial problems than their established counterparts. The situation is even worse for the subsample of startups. However, this study also finds they do not have lower well-being than established entrepreneurs. While a worse financial situation is generally negatively related to well-being, being a startup founder moderates this link. Startup founders can maintain a good level of well-being even in financial struggles.

The results suggest that policies should focus on reducing the costs related to start-up activities. Further, policy support should not be restricted to new technological firms. Startups from all fields should be eligible to receive support, provided that they meet the milestones of their development. For entrepreneurship education, this study‘s results support action-oriented approaches that help build entrepreneurs’ self-efficacy while making them aware of cognitive biases common in entrepreneurship. This study also underscores that effectuation or lean startup approaches help entrepreneurs develop their startups efficiently and not deprive themselves of resources because of their unjustified overconfidence.

This study contributes to a better understanding of the financial situation and well-being of founders of new firms and, specifically, startups. The personal financial situation of startup founders has been a largely underexplored issue. Compared with other entrepreneurs, this study finds that startup founders are, as individuals, in the worst financial situation. Their well-being remains, however, on a comparable level with that of other entrepreneurs.

The current study aims to examine if the internal marketing and employees’ personal traits can predict their green innovative behavior at the workplace.

A survey was conducted with 683 frontline employees working in four- and five-star hotels in Serbia. Zero-order bivariate correlations among variables and linear multiple regression were conducted to predict green innovative behavior based on internal marketing, personality traits and psychological capital. Binary genetic algorithms were used to segregate the subset of predictors that would be most suitable to describe variance in the outcome.

The results showed that internal communication, incentive and reward systems, work support, work environment, openness and creative self-efficacy were the most important predictors of almost all the phases of green innovative behavior.

The research showed that a multidimensional approach in analyzing green innovative behavior is necessary as some factors can be significant or not so significant predictors. Acknowledging that innovation is a multistage process, entailing distinct activities and requiring varied individual behaviors to accomplish each task, amplifies the importance of this inquiry. Employees’ personal characteristics have direct impact on green innovative behavior in hospitality. Further, the results gave an insight into the possible mix of elements of internal marketing that can be used for boosting employees’ green innovative behavior in hospitality. This is important as implementing effective internal marketing practices empowers organizations to motivate employees to invest discretionary efforts.

本研究旨在探讨内部营销和员工个人特质是否能预测他们在工作场所的绿色创新行为。

在塞尔维亚的四星和五星级酒店中, 对683名一线员工进行了调查。在变量之间进行了零阶双变量相关性和线性多元回归, 以预测基于内部营销、个性特质和心理资本的绿色创新行为。使用二元遗传算法(GAs)将适用于描述结果变异性的预测子集进行分离。

结果显示, 内部沟通、激励和奖励制度、工作支持、工作环境、开放性和创造力自效能是几乎所有绿色创新行为阶段的最重要的预测因素。

研究表明, 分析绿色创新行为需要采用多维度的方法, 因为某些因素可能是更或更少决定性的预测因素。承认创新是一个多阶段的过程, 涉及到不同的活动, 并要求采用不同的个体行为来完成每个任务, 这加强了对这一调查的重要性。员工的个人特征直接影响了酒店业的绿色创新行为。此外, 结果揭示了可以用于促进酒店业员工绿色创新行为的内部营销元素可能的混合。这是重要的, 因为实施有效的内部营销实践使组织能够激励员工投入可自由支配的努力。

El presente estudio examina si el marketing interno y los rasgos de personalidad de los empleados pueden predecir su comportamiento innovador ecológico en el lugar de trabajo.

Se realizó una encuesta a 683 empleados de primera línea que trabajan en hoteles de cuatro y cinco estrellas en Serbia. Se llevaron a cabo correlaciones bivariadas de orden cero y regresiones lineales múltiples (LM) para predecir el comportamiento innovador ecológico en función del marketing interno, los rasgos de personalidad y el capital psicológico. Se utilizaron algoritmos genéticos binarios (AGs) para segregar el subconjunto de predictores más adecuado para describir la variabilidad en el resultado.

Los resultados mostraron que la comunicación interna, los sistemas de incentivos y recompensas, el apoyo en el trabajo, el entorno laboral, la apertura y la autoeficacia creativa eran los predictores más importantes en casi todas las fases del comportamiento innovador ecológico.

La investigación demostró que es necesario un enfoque multidimensional para analizar el comportamiento innovador ecológico, ya que algunos factores pueden o no ser predictores significativos. Reconocer que la innovación es un proceso de múltiples etapas, que implica actividades distintas y requiere comportamientos individuales variados para realizar cada tarea, amplifica la importancia de esta investigación. Las características personales de los empleados influyen directamente en el comportamiento innovador ecológico en la industria hotelera. Además, los resultados ofrecen una visión de la posible combinación de elementos de marketing interno que se pueden utilizar para impulsar el comportamiento innovador ecológico de los empleados en la hotelería. Esto es importante ya que la implementación de prácticas eficaces de marketing interno permite a las organizaciones motivar a los empleados para que inviertan esfuerzos discrecionales.

Previous studies focus on the direct effects of marketing analytics on entrepreneurial performance, but few explore the underlying mechanisms. Drawing on affordance theory, this study explores pathways through new product innovation (NPI) for the effects of marketing analytics on business performance. NPI is a market-based innovation concept comprising customer- and competitor-driven NPD and incremental innovation.

Using survey data collected from UK-based entrepreneurial firms operating in the IT and telecoms industries, we apply confirmatory factor analysis and a sequential structural equation model to test the mediating role of NPI in the effect of marketing analytics on market performance and financial performance.

The results show that marketing analytics enhances business performance through competitor-driven but not customer-driven NPD. Although using marketing analytics to generate customer knowledge for existing product innovation may enhance market performance, this positive effect becomes negative when competitor-driven NPD is undertaken to improve existing product innovation.

This study makes significant contributions to the innovation and NPD literature. It delves deeper into the existing view on the positive contributions of customer engagement to business value creation, revealing the significance of competitor knowledge to enhance business performance through marketing analytics, particularly in the context of IT and telecoms entrepreneurial firms.

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.

To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.

The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.

CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.

Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.

The purpose of this empirical investigation was to explore the interrelationship between psychological capital (PsyCaP) and impostor phenomenon (IP) experienced by entrepreneurs.

The researchers performed exploratory data analysis, using a correlation matrix that included the composite score of all PsyCap dimensions (psychological capital questionnaire [PCQ-24]) and the factor scores of hope, self-efficacy, resilience and optimism. The data analysis was conducted in relation to participants’ IP scores.

The study results demonstrated that a negative relationship was present between entrepreneurs’ Clance impostor phenomenon scale (CIPS) factor scores (consisting of hope, self-efficacy, resilience and optimism) and PsyCap dimensions (PCQ-24) composite subscales. This indicated that higher levels of PsyCaP were associated with lower levels of IP experience by entrepreneurs.

Theoretically, it must be noted that, based upon these study results, both “impostor phenomenon” and entrepreneurial identity formation occurred among entrepreneurs. It was known to be associated with external environmental, situational and societal factors. The researchers established the relationship between entrepreneurs’ “impostor phenomenon” and “psychological capital (PsyCap)”.

Entrepreneurs and executives associated with business accelerators and incubators should comprehend the link between IP and PsyCap in entrepreneurs. This would enhance the well-being of entrepreneurs in their challenging context. Entrepreneurs and executives associated with business accelerators and incubators might explore the effectiveness of PsyCap-based interventions, along with IP-related considerations.

This was one of the first empirical studies investigating and establishing the relationship between entrepreneurs’ “impostor phenomenon” and “psychological capital (PsyCap)”.