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Drawing on social exchange theory and a cultural perspective, this study examines the relationship between workplace ostracism and job engagement by focusing on the mediating role of felt obligation and the moderating role of collectivism.

A two-wave survey was conducted over four months in a private service business in China. The participants comprised 108 Chinese employees.

The results indicate that workplace ostracism has a negative relationship with job engagement through a reduced sense of felt obligation. Collectivism strengthens the main effect of workplace ostracism on felt obligation and its indirect effect on job engagement via felt obligation.

This study contributes to understanding of the internal mechanism of the workplace ostracism–job engagement model by identifying the mediating role of felt obligation. It also emphasizes that collectivist cultures can enhance the effects of workplace ostracism. However, the generalizability of our findings may be limited due to this cultural factor.

Our findings show that workplace ostracism plays a significant role in reducing job engagement. Therefore, it is essential to reduce the incidence of ostracism in the workplace.

By addressing the previously unexplored mechanism that mediates the relationship between workplace ostracism and job engagement, this study provides new directions for research on workplace ostracism and job engagement.

This conceptual paper focuses on a common observation in the implementation stage of reward-based crowdfunding (RBC) – entrepreneurs' failures and delays in delivery of rewards to investors, which, in turn, may be perceived as violations of reward delivery obligations.

Drawing on entrepreneurial personality theory and psychological contract theory, this paper develops propositions and identifies factors related to both entrepreneurs (overconfidence and narcissism) and factors related to investors (types of motivators and psychological contracts) that may explain the perceived violations of reward delivery obligations. Implications for theory and practice are also discussed.

The theoretical analysis, by wielding two independently developed literatures, has demonstrated that it is important to investigate factors that are related to both investors and entrepreneurs in understanding issues and challenges at different stages of the RBC model. The authors believe that the current analysis provides an integrated understanding and a solid foundation for researchers to further examine these issues by empirically testing these propositions.

The authors examined two previously understudied psychological factors in the context of RBC – entrepreneurial traits, mainly overconfidence and narcissism, and the type of psychological contracts formed between investors and entrepreneurs, both of which, according to McKenny et al. (2017), need greater attention from researchers studying crowdfunding.

The purpose of this paper is to examine the roles and responsibilities of non-state actors (NSAs) in contributing to disaster governance from an international human rights law (IHRL) perspective. In particular, it examines how non-governmental organizations (NGOs) and business enterprises are implicated.

The paper analyzes a range of IHRL instruments, particularly treaties and international soft-law documents, and it utilizes the concepts “human rights-based approaches” (HRBAs) and “direct”/“indirect” human rights obligations to frame and understand how IHRL responsibilities for NSAs arise from these instruments.

IHRL not only includes relevant standards for NSAs in the area of disaster management, but NGOs and businesses also actively engage with IHRL and HRBAs by means of (soft) self-regulatory instruments to further clarify their responsibilities.

The findings are of interest to all actors involved in disaster governance, and are instructive for NGOs and businesses seeking to improve the design of disaster management activity. The research addresses only the responsibility of NGOs and private companies, but the framework of analysis set out is equally of interest to other actors’ activities.

The implications of IHRL for NSAs involved in disaster management are still poorly understood, despite their vast engagement. This study contributes by clarifying the roles and IHRL responsibilities of NGOs and businesses specifically, and articulates how applications of HRBAs may improve the protection of persons.

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.

Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.

Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.

This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.

This article aims to explain the role of philosophical anchors and research paradigms in business research, and how they can be extrapolated in the transformative era of automation, digitalization, hyperconnectivity, obligations, globalization and sustainability (ADHOGS) in the midst of disruption, volatility, uncertainty, complexity and ambiguity (DVUCA).

This article entails a general review based on the 3Es of exposure, expertise and experience, delving into the ontological, epistemological, methodological, axiological and rhetorical aspects of the major research paradigms—i.e. positivism, post-positivism, constructivism, interpretivism and pragmatism—and their interplay with the emergent trends shaping business research.

This article underscores the multifaceted nature of business research in the modern day, with an increasing need for blending, or shifting between, research paradigms to address the complex issues arising from automation, digitalization, hyperconnectivity, obligations, globalization and sustainability (ADHOGS). This article also highlights the nuanced interplay between research paradigms and theoretical perspectives, demonstrating the rich, diverse potential of business research inquiries.

While this article provides a broad overview of the interplay between research paradigms and emerging trends, future research could explore each of these interplays in greater detail, conducting empirical studies or utilizing specific case studies.

Researchers and practitioners should be open to adopting, combining or switching between different paradigms according to the demands of their research questions, context and trends shaping the business landscape, thereby underscoring the need for methodological flexibility and reflexivity in business research.

The shift toward embracing digital transformations and integrating sustainability in business research holds significant implications, driving socially responsible and sustainable business practices at the micro-level, and by extension, industrial revolution and sustainable development at the macro-level.

This article offers a holistic and contextualized view of the philosophy of science and research paradigms for business research, bridging the gap between philosophical foundations and contemporary research trends.

Radio frequency identification (RFID) provides a useful tool for the prescreening or detection of goods and containers moving across the border and for controlling the trade of illicit materials and preventing or mitigating the effects of terrorism. Although anti-terrorism measures are important in today’s dangerous world, RFID tools, if misused, may violate the WTO trade rules. Whenever goods or container control measures using RFID are proposed, their contents, objectives, and rationale must be published, and WTO members must be notified through the WTO Secretariat and allowed to make comments. WTO members should not take such measures that are designed or applied in a discriminatory manner and those measures must be adopted only under necessary situations and to the extent necessary. These measures must reduce the incidence and complexity of import and export formalities, and there should not be substantial penalties for minor breaches of the requirements under the measures. If the measures require country-of-origin information in RFID tags, they must apply in the same way to like products, and they must not cause unnecessary inconveniences or unreasonable cost. If the measures deal with containers in international transit, they must be reasonable, consider the conditions of the traffic, and guarantee transit through the most convenient routes for international transit.

A container control measure designed to restrict the flow of fissionable materials or their derivative materials, traffic in arms, ammunition, and implements of war, or traffic in military supply goods and materials may be justified, even if it violates some of the GATT rules. In addition, a measure established in time of war or other emergency in international relations or based on the United Nations Charter and designed to maintain international peace and security can also be justified. As a last resort, WTO members may request a waiver from GATT and TBT Agreement obligations for container control measures that include RFID.

Superpowers must be careful not to use RFID to practice power politics and create regulations to deal with national security and anti-terrorism issues that do not conform to international law. The key question is how to maintain a balance between the two inalienable values of free trade and national security in this era of globalization, harmonization, and terrorism .

The aim of this paper is to investigate the gap between cost-based and time-based revenue recognition schemes in the accounting of ship-owning corporations, and to propose cost-based revenue recognition (as in general accounting practice) in connection with the performance obligations.

For a comparative analysis of time-based (traditional approach) and cost-based schemes, a sample of dry bulk ships is selected and voyage estimations are performed by certified professional shipbrokers (Fellow of the Institute of Chartered Shipbrokers) (data collection and voyage estimation by practitioner). Performance obligations are also defined by certified shipbrokers (i.e. survey and expert opinion) and certified public accountant based on common shipping business practice and accounting practice in general.

Empirical results indicate the significant gap between two alternative schemes. Cost-based revenue recognition accelerates the revenue recognition (benefit of shipowner), and it enables comparability among other industries since cost-based allocation is the common practice in accounting (matching principle, Generally Accepted Accounting Principles).

It is obviously impossible to observe all kinds of freight market transactions for all different kinds of vessel particulars. The sample size does not undervalue the current study since the central idea of this paper is not the verification of the cost-based recognition in all possible transactions.

The proposed approach debiases the existing recognition practice as well as improving the speed of revenue recognition. In the existing practice, time-based recognition is still based on voyage estimations (time estimation). Voyage estimations conventionally answer two questions: “What is the cost of the voyage?” and “What is the duration of the voyage?” Therefore, the proposed approach does not require any additional work done. Common practice also clarifies the cost-based schedule for revenue recognition.

This paper addresses the unconventional accounting practice and its incomparability problem for the first time. To the best of the authors’ knowledge, this paper is also the first study on accounting economics of the shipping business. This paper proposes a practical solution to the debate raised by Financial Accounting Standards Board 2014-09 regulation on accounting standards by utilizing a staging approach and cost-based revenue allocation.

While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the adoption of Directive 2014/95/EU, the European Union has taken a decisive step in this direction. However, research on the effects of these obligations is still at an early stage, particularly regarding Directive 2014/95/EU. Therefore, this paper aims to pursue the question of whether the directive has led to an improvement in reporting.

The authors analyzed the reporting of the EURO STOXX 50 companies before and after the directive entered into force. To evaluate the improvement, the authors assigned the individual Global Reporting Initiative indicators to the different information requirements of the directive.

Overall, the authors’ study revealed an improvement in reporting. However, this does not apply to all information categories. A significant improvement can be seen regarding the information on policies and due diligence, principal risk and non-financial key performance indicators. Institutional theory suggests that the observed improvements among these reporting-experienced companies can be understood as the result of coercive pressure triggered by the directive’s requirements.

The authors’ study contributes to the debate on the impact of non-financial reporting obligations by providing empirical insights into the effects of Directive 2014/95/EU. These insights can inform political and managerial decision-making, particularly in view of increasing reporting obligations.

Although few studies indicate that financial concerns matter to social entrepreneurs, the literature is unclear about the extent to which a financial motive affects the intention to start a new social enterprise. Moreover, prior research suggests that the intention to start a new enterprise heavily depends on the societal context in which the enterprise operates. Therefore, this study aims to examine the seminal model of social entrepreneurial intention (SEI) developed by Hockerts (2017) in a different social context; additionally, it proposes a new antecedent of SEI – perceived financial security.

This study used two different measurement scales and samples (n = 436 and 241) in a developing country to validate the model and propose a new antecedent, i.e. the perceived financial security, of SEI. Furthermore, the authors employed the partial least square-structural equation model to test the hypotheses.

The results demonstrate that social entrepreneurial self-efficacy, perceived social support and perceived financial security directly predict SEI; they further mediate the relationship between prior experience and SEI. Consequently, the model by Hockerts is extended.

This study established perceived financial security as a strong antecedent of SEI, thereby offering a novel insight that a social entrepreneur can be motivated by potential financial concerns.

The purpose of this paper is to investigate the underlying reciprocity mechanism which governs the relationship between employer and employee at their workplaces in a perspective whereby intrinsic and extrinsic factors of job satisfaction are considered as proxy to organizational offerings, while multi overall job satisfaction and dimensional organizational commitment as employee’ attitudinal reaction to the organizational offerings. Under the aforementioned notion, the present study intends to examine the influence of job characteristics on employees’ attitudes, such as, job satisfaction, organizational commitment and employee’ turnover intentions as psychological response to job characteristics. In a way, the study attempts to insight into how employee’ reciprocate to the perceived obligation toward its organization. The study also aims to supplement the empirical evidence about the competing power of intrinsic and extrinsic factors of job in determining the job satisfaction. Although various studies exhibit positive relationship between job satisfaction and organizational commitment has been consistently reported. However, for the managerial implication, the identification of employee physiological and psychological needs to gauge the understanding of mechanism by which of employee’ reacts to its environment and develop attitude toward their job and organization is imperative. In this context, this study makes a humble attempt to clear the relationships in the perspective of reciprocation between organization and its employees. Thus, this study attempts to illustrate how feeling a need to reciprocate, those who experienced strong satisfaction with job characteristics appear to have had a sense of moral duty to the organization can be helpful in understanding the processes by which organizational inducements exert their influence on other employee attitudes and behaviors. Evidently, while the link between employees’ satisfaction with their job and high organizational commitment, on the one hand, and low intentions to leave on the other is fairly straightforward, yet there in need to study these variables as exogenous and endogenous to inquire about their causation. Also, the available present literature on the understudy concern genuinely lacks adequate empirical material about the competing power of intrinsic and extrinsic factors of job in determining the job satisfaction as such some author hold that intrinsic characteristic of job better predict job satisfaction while as another set of behavioral scientists found extrinsic job characteristics as prime determinant of job satisfaction compare to the intrinsic worth of their jobs. The present study was conducted in the state of depressed economy where unemployment rate is as high as 194 percent it was found interesting to investigate the about the competing power of intrinsic and extrinsic factors of job in determining the job satisfaction. The present study also attempts to supplement the empirical evidence in this direction.

Since the study use the tenets of situational theories of employee’ attitude which assume that employee’ attitude results from the psychological evaluation of one’s job characteristics or other aspects of the environment in the organization; therefore, the study integrates the job characteristics as the organizational offerings to its employee and employees attitude like job satisfaction, organizational commitment and employee’ turnover intentions as reciprocity reaction to the organizational offerings. The structural equation model was used to frames the intricacy job characteristics, job satisfaction and organizational commitment and employee turnover intentions. Ten job characteristics were identified with which employees experience at the workplace as organizational offerings. These include salary, recognition, co-workers, supervision, organizational policies, promotion, working condition, task requirement, job security and nature of work. Subsequently, these identified facets were divided into intrinsic and extrinsic factors of job satisfaction, and were considering as proxy to the organizational offerings to its employees. These job characteristics were identified during in-depth interviews and discussions with the respondents, while overall job satisfaction, organizational commitment and employees’ turnover intentions were considered as employee’s psychological reactions to the organizational offerings. The sample consists of 654 hospital employees, working at the different hospital across state. In order to ensure the representation of the entire human capital, employees working under different levels of occupational status and different sectors of economy were included in the for the purpose of data collection. The number of employees from each hospital has been selected through proportionate method. Employees from each hospital were selected on the basis of the chit method. Measurement tools Questionnaire method was used to collect the data for the present study. A five-point likert type scale was used for the sake of maintaining uniformity in measuring the variables. All the variables were measured with multiple-item scales, questionnaire item used to measure different constructs in this study are derived from the previously established studies. As such, multidimensional organizational commitment construct was measured using items drawn from Meyer and Allen (1991) scale. Job characteristics and employee’ turnover intentions scale was adapted from the study conducted by Ali Muhammad et al. (2008). The instrument used for the present study has universal application. Therefore the results thus produce are of universal significance. The reliability and validity of measurement tools for the study was established by the confirmatory factor analysis (CFA).

The findings from the study reveal employees’ subjective evaluation to the intrinsic and extrinsic factors of job contribute to the formation of their reciprocal perspective of psychological attitude toward its job and organization characterized as their job satisfaction and organizational commitment. As such, better evaluation of job content and job context by the employees leads to the sense of obligation and commitment toward the organization, hence reduces their intentions to discord organizational membership. The findings also reveal that employees tend to incline their job satisfaction more toward the extrinsic worth of job than the intrinsic worth. While as both, job satisfaction and organizational commitment, explains relatively equal variation in the employees’ turnover intentions. The relatively strong correlation of extrinsic characteristics of job could be attributed to the fact that professionals generally have limited control over extrinsic factors and have high degree of control over intrinsic elements. Therefore, their perceptions of the job are particularly dependent on the degree of satisfaction with the extrinsic factors (Pearson and Seiler, 1983).

Although there are various studies manifested the relationship between job satisfaction, organizational commitment and employee turnover intentions, for all that, the present work is an attempt to deem these relationships in a different panorama to bring more insight in the subject of organizational behavior. In this study, the relationship among the job characteristics, job satisfaction, organizational commitment and employee’ turnover intentions were considered in a perspective of reciprocity norms. The study opens new horizons to the researchers across the globe, whereby organizational and job characteristics are considered as catalyst for the employee’ attitude and can be study and analyze in a functional relationship model. A new regime of paradigm may investigate the functional relationship between employer offerings as an input and employee attitudes as an output, with more emphasis on the organizational equilibrium. Hence, study encompass the managerial implication by gauging the understanding of mechanism by which of employee’ reacts to the workplace environment and develop attitude toward their job and organization. In this way, the propositions expatiated in the present work improves the understanding for the implications of various motivational theories, different organizational theories and human resource management models. Moreover, this work substantiates and provides insight about the competing power of intrinsic and extrinsic job factors on job satisfaction and opens debate for the generalization of Herzberg’s motivation theory.