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The purpose of this study was to investigate whether indicating victims of sexual attacks actively resisted their attacker or froze during their assault affected perceptions of victim blame, perpetrator blame and seriousness of the crime. We also tested whether victim and perpetrator gender or participants’ rape myth endorsement moderated the outcomes.

This study was a cross-sectional, vignette survey study with a 2 × 2 between-participants experimental design. Participants read a mock police report describing an alleged rape with a female or male victim who either resisted or froze, while perpetrator gender was adjusted heteronormatively.

Freezing and male victims were blamed more than resisting and female victims. Perpetrators were blamed more when the victim resisted, but male and female perpetrators were blamed equally. Seriousness of the crime was higher for male perpetrators and when the victim resisted. Female, but not male, rape myth acceptance moderated the relationship between victim behaviour and outcome variables.

This study highlights the influence of expectations about victim behaviour on perceptions of rape victims and the pervasive influence of rape myths when evaluating female rape victims. The data is drawn from the German border region of the Netherlands, which is an especially valuable population given the evolving legal definitions of rape in both countries.

This study aims to investigate mechanisms and boundary conditions of the impact of customer engagement strategies (CESs) on customer loyalty (CL) based on goal-framing and well-being theory.

Through a three-stage, time-lagged research design, 246 valid samples were obtained. This study tested and validated the proposed framework using hierarchical regression analysis and a moderated mediation procedure.

First, CESs have a significant positive impact on CL. Second, consumer well-being (CWB) partially mediates the CESs–CL relationship. Third, information processing style (IPS) moderates the impact of CESs on CWB, with a more pronounced effect observed under the affective processing style. Finally, IPS further moderates the indirect effect of CESs on CL, indicating that CESs enhance CL through increased CWB, particularly under the affective processing style.

Revealing the pivotal role of CESs in enhancing CL at the corporate level helps bridge the gap between companies and customers, thereby facilitating the establishment of long-term cooperative relationships. Additionally, introducing the concept of CWB into the study of CL offers a novel perspective for understanding customer behavior.

This study seeks to explicate how institutional disruptions impact multinational corporation (MNC) subsidiary control choices. It uses institutional theory to understand the influence of formal and informal institutions across countries on the type of control system employed in an MNC manufacturing subsidiary.

This study’s sample is based on a unique dataset from five trustworthy sources. We use multi-level models to account for the hierarchical nature of the sample of 1,630 multinational subsidiaries spread across 26 host countries by firms from 21 home countries.

The institutional distance between the host and the home country has a negative relationship with strategic control. In contrast, the home country’s power distance has a positive relationship with strategic control.

Study findings indicate the need to incorporate formal and informal institutional elements in the control system’s conceptual framing and design. This notion complements existing visualizations of optimizing MNC controls through extant articulations of minimizing governance costs through organizational design choices or strategic needs.

The purpose of this viewpoint is to comment on the implications of the Financial Reporting Council’s (FRC) Review and Consultation Documents expected to update regulation governing the determination/reporting of executive remuneration in UK stock market listed companies. Practical points from actors involved in executive remuneration decision-making/reporting are presented, set within the context of neo-institutional theory.

This qualitative research systematically analyses UK Corporate Governance Codes, the FRC’s recent Review/Consultation and peer-reviewed published studies of executive pay determination based on in-depth interviews with non-executive directors, institutional investors, executive pay advisers and human resources (HR) professionals.

Further regulation, while providing coercive influence over executive remuneration decision-making, is likely to lead to only limited change in processes and reporting due to benchmarking, the make-up of Remco membership and shareholders' preferences. Mimetic and normative isomorphic forces work against coercive isomorphism leading to resistance to change as decision-makers strive to safeguard their social status/reputations.

Reviewing executive remuneration package components and paying attention to company strategy, sustainability and values in pay determination are welcomed but recognised as difficult to achieve. Drawing upon a wider range of information sources/voices can assist in broadening the discussion. HR professionals can help widen stakeholder input to executive remuneration decision-making.

The authors’ viewpoint is grounded in peer-reviewed empirical data that draws directly upon the views/experiences of executive remuneration decision-makers to identify problems in adhering to FRC recommendations for change. The authors extend the meta-theoretical perspective of neo-institutional theory – specifically institutional isomorphism – as providing explanatory and predictive power to understand executive pay decision-making.

The paper aims to provide an understanding of how the transfer of progressive human resource management (HRM) practices may or may fail to render multinational enterprises (MNEs) institutional entrepreneurs creating change in job quality and decent work to underprivileged workers in the low-pay retail sector in Japan.

The paper draws on survey questionnaire data and interviews with workers and management in a foreign retailer in Japan.

The findings suggest that even where MNEs may provide some measurable material improvements in job quality, in this case equal pay for equal work, the total outcomes are nevertheless shaped by institutional context and constraints. In this case, the improvement in pay was intertwined with flexibility demands that were possible to meet for some workers but not others. In particular, women with care responsibilities and competing demands on their time were not able to experience “decent work” in the same way as others.

The study had a relatively low response rate, due to lack of discretion over time experienced by workers in Japan, as well as limited data on program outcomes, with interviews conducted with a small number of participants.

The study suggests that spaces and opportunities exist for MNEs to diverge from dominant practices in given host country locations and exercise a level of agency as emissaries of decent work but successful outcomes require a very thorough understanding of individual worker experiences within the institutional constraints of given environments.

The study offers insights into the complexities of initiatives by MNEs to contribute to the provision of decent work, particularly for workers in underprivileged positions including women in low-pay sectors such as retail, as firm-level practices lead to variable outcomes when filtered through local institutions.

The study brings together a focus on firm-level practices that inform much of the international HRM and international management scholarship with an emphasis on the experiences of workers, which is pursued in the sociology of work, to investigate whether MNEs can be actors in the realising of the Sustainable Development Goals around decent work.

Based on the density dependence theory, this paper attempts to explore how two types of interdependence among firms located in the same national high-tech zones (NHTZs) – mutualism and competition – affect entrepreneurship in the NHTZs. The authors suggest that increasing firm density can help enhance legitimacy and form mutual networks. However, as the competition becomes fierce, the above positive relationship will weaken when the firm density exceeds a certain level. In addition, the authors are interested in whether the age of NHTZs would affect their sensitivity to legitimacy and competition and whether firm density affects entrepreneurship.

This article formulates two hypotheses from the theoretical deduction. The hypotheses are examined using the ordinary least squares (OLS) regression with a unique, unbalanced panel dataset of Chinese NHTZs spanning from 2014 to 2021. Considering potential endogeneity risk among the variables, the authors attempt to lag variables and ultimately find the results are still robust.

Drawing upon the density dependence theory, the empirical results show firm density is conducive to promoting entrepreneurship, while the positive relationship between community density and NHTZs' entrepreneurship gradually weakens as the firm density surpasses a certain level. The dynamics between mutualism and competition have different impacts on NHTZs' entrepreneurship. In addition, the results demonstrate that the linkage between firm interdependence and entrepreneurship is stronger for younger NHTZs. Firm density has an impact on entrepreneurship through legitimacy and excessive competition effects.

On the one hand, the research period of this paper is 2014–2021, as the China Torch Statistical Yearbook only started to publish operating revenues in 2014, so the data period of this paper is relatively short. More research can be done in the future when more data is disclosed. On the other hand, the qualitative analysis cannot be conducted because of the limited data and materials. In future research, the qualitative analysis of entrepreneurial activities in NHTZs, such as questionnaires or case studies, needs to be supplemented, which will be an interesting direction.

Most existing research has not distinguished the differences between NHTZs (Wang et al., 2019), especially the differences in legitimacy and access to resources caused by the age of NHTZs. This article considers the heterogeneity between NHTZs, which helps to provide theoretical and practical evidence for a transition economy like China to make trade-off decisions on balancing absorbing new entrants with promoting the efficient allocation of resources based on the density and age of NHTZs.

Drawing upon density dependency theory, this paper enriches the literature on agglomeration and entrepreneurship with a new perspective and extends the study to NHTZs.

First, this paper provides new evidence on how agglomeration affects entrepreneurship from an ecological perspective with the help of mutualism and competition interdependence. Most studies have explored the role of agglomeration in entrepreneurship, focussing on social networks, knowledge spillovers or resource endowments (Acs et al., 2013; Capozza et al., 2018; Yu, 2020). Drawing upon density dependency theory, this paper enriches the literature on agglomeration and entrepreneurship with a new perspective and extends the study to NHTZs. Second, the emphasis of science parks has been primarily on qualitative or case studies (Salvador et al., 2013; Guo and Verdini, 2015; Xie et al., 2018). We have diversified the quantitative research between agglomeration and entrepreneurship by using panel data from Chinese NHTZs from 2014 to 2021. Third, most existing research has not distinguished the differences between NHTZs (Wang et al., 2019), especially the differences in legitimacy and access to resources caused by the age of NHTZs. This article considers the heterogeneity between NHTZs, which helps to provide theoretical and practical evidence for a transition economy like China to make trade-off decisions on balancing absorbing new entrants with promoting the efficient allocation of resources based on the density and age of NHTZs. Finally, this paper meticulously investigates the profound influence and underlying mechanisms of firm density within NHTZs on entrepreneurship. It discerns two distinct mechanisms at play: the legitimacy effect and the impact of excessive competition resulting from firm density. This comprehensive analysis significantly contributes to our comprehension of the intricate interplay between firm density and entrepreneurship, shedding light on the dynamics of competition and mutual benefits.

Financial disclosure manipulation is unethical and unlawful because it leads to less transparent reporting and harmful economic decisions based on misleading information. The purpose of this paper is to provide a summary and synthesis of research covering financial disclosure misrepresentation via impression management (IM). Ultimately, this report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency. Suggestions for future research are presented.

This is an academic literature review covering financial disclosure manipulation. The findings are viewed through the lens of Christian virtue ethics (CVE).

IM studies commonly focus on specific methods used to mislead disclosure readers. Antecedent and mitigation strategies are less commonly noted in the research. This paper presents and analyzes IM tools and antecedents. Mitigation approaches are considered through the lens of CVE. This report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency.

This present study focuses on the antecedents of IM in financial disclosures and introduces a novel perspective to financial disclosure mitigation – CVE. Financial disclosure authors and readers, researchers, financial regulators and accounting standards setters may be interested in the findings presented in this study.

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

To determine the factors influencing the perception of undergraduate students toward research–teaching nexus and also to examine its impact on the attitude of the students.

The study used a quantitative design to examine the perceptions of students in higher education institutions in India. Descriptive and inferential statistics were used to describe the data and test the hypothesis. The data was collected using a structured questionnaire for a sample of 188 students from higher education institutions (HEIs). Further, in line with the purpose of the study and to test the hypotheses, the study used descriptive statistics, exploratory factor analysis and multivariate regression analysis.

The study demonstrates that the factors influencing the perception of undergraduate students toward research teaching nexus were identified using principal component analysis (PCA) with varimax rotation, conducted on 27 measurement items. In addition, the results of the multivariate regression analysis indicated that research-based, research-tutored and research motivation dimensions, significantly impact the graduate students' perception of research–teaching nexus.

The outcomes of this research may become valid input to HEI regulators, researchers and teachers while framing the policies and implementation of the same about the pertinent issues discussed in the paper. Further, it contributes to the existing theory that teaching–research quality and level of motivation are also the predominant factors influencing the teaching–research nexus among students. In addition, the outcome of this paper also supports HEIs to achieve the United Nations Sustainable Development Goals (UNSDGs) at large.

This study contributes to the ongoing debate and scarce literature on research–teaching nexus at the higher education level. The factors derived in this paper propose a framework for aligning teaching and research in academic programs to create high-quality human resource in the nation.

Despite the importance of top management team (TMT) gender diversity in a firm's strategic decisions and the high degree of innovation activities that several firms have experienced in recent years, little or no research has examined how TMT gender diversity affects a firm's open innovation decision. The authors examine how TMT gender diversity impacts firms' open innovation activities. The authors further examine how this impact is affected by women executives' personal attributes and institutional conditions.

The sample comprised of 62,745 firm-year observations (9,831 firms) from 25 countries from 1990 to 2010. The authors employed the system generalized method of moments (GMM) estimation technique to estimate the results.

Employing novel panel data on co-owned patents across 25 economies, the authors find that proportion of women in TMTs has a positive impact on open innovation activities. Moreover, the authors find that women managers' power and institutional gender parity strengthen the association between gender diversity and open innovation.

The findings of this study indicate that firms committed to optimizing their open innovation policies and practices should include women in TMTs and create such conditions that are supportive for women executives to effectively express their innate inclinations. Importantly, our study supports the business case for gender diversity in top leadership positions by providing a compelling evidence for the positive impact of TMT gender diversity on open innovation.

This study contributes to the gender diversity literature by showing how women leaders' values and character become embedded in their companies' strategy and present empirical evidence that having women in TMTs increase the likelihood of conducting open innovation. Further, the authors show how women executives' power and institutional level gender parity provide boundary conditions that moderate the relationship between TMT gender diversity and open innovation.