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In this paper, the authors describe the step-by-step approach used to develop a trust-repair construct and a valid measurement scale for assessing employee perceptions of the most effective employee trust-repair practices.

The initial employee trust-repair scale (ETRS) was completed by 282 employees of a non-profit organization and validated by 101 employees of the administrative unit of the Finnish Army.

The 14-item seven-factor model was found to be reliable, valid and stable across the samples.

This study contributes to the current literature on trust repair by presenting the first validated measure for employee trust repair.

The findings provide a valuable instrument for practitioners to assess the state of employee trust-repair practices.

To the best of the authors’ knowledge, this is the first study in an organizational context demonstrating an operationally valid and comprehensive measure for employee trust-repair practices.

Although previous studies have addressed the positive relationship between trust and performance, existing research has paid limited attention to management that shapes valued organisation behaviours important for effectiveness and wellbeing. This paper examines how organisational trust and performance unfold in the context of one private and one public sector case organisation in management change.

A multiple case study design using qualitative methods is applied to analyse textual data gathered from management and employee perspectives, juxtaposing private and public organisations.

Management change renewed decision-making in both organisations through role clarification. Through clearer roles, expectations were better managed in the collaborating units of a private organisation case and of the employees in a public organisation case impacting on organisational ability and predictability. Along with organisational communication, these develop trust which seems to be reflected in employee job performance at the organisational level.

This paper contributes to the gap in qualitative, empirical and contextual research by providing understanding about how intra-organisational trust is related to performance. Further, this paper sheds light on the vulnerability within an organisation during management change and adds to the somewhat scarce studies of relationships between trust and performance by juxtaposing the two contexts. Consequently, this enables one to reveal different approaches to trust and performance between the two sectors.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

The literature about the dynamics of Muslims' awareness and perception of waqf has been generally scarce,especially in Nigeria. As renewed efforts are emerging to develop a new waqf regime in the country, this study examines this aspect in Gombe metropolis, Nigeria, with a view to identifying the key factors shaping people's perception and awareness towards waqf.

To achieve the objective of this study, primary data were collected through a survey among 494 business owners in the Gombe metropolis. The data were then analysed using probit and Tobit regression models.

The study found that altruistic behaviour, religiosity level, educational level and young age are among the factors that determine people's perception and awareness towards donating to waqf among business owners in Gombe. Altruism and young age embolden businesspersons to recognise the effectiveness of waqf institutions in solving socioeconomic challenges.

The findings of this study imply that waqf has huge potential in the study area and that with well-structured, organized waqf education programmes within the business community using diverse avenues, a robust waqf sector can be developed.

As far as the study area and the entire Nigerian Islamic economics and finance landscape is concerned, the study has explored a novel research area. Given the infant stage of empirical studies on waqf in Nigeria, there are virtually no previous attempts to examine the awareness and perception of businesspersons towards waqf; variables that are key to the development of an effective sector.

The purpose of this paper is to establish criteria for evaluating strategic partners in a network of logistics service providers (LSPs) to show how analytical network process (ANP) can be used to identify the weights of these criteria on a case-specific basis, and to investigate whether the ANP model can be used as a starting point to evaluate strategic partners for other LSP networks.

Based on a literature review of vertical cooperation, the authors develop an overview of criteria for the evaluation of partners in a network of LSPs. The authors then apply ANP at LSP1 to validate the criteria, identify weights for these criteria and to validate model outcomes. Furthermore, the authors investigate whether the ANP model developed for LSP1 can be applied to another LSP with similar characteristics (LSP2). In-depth interviews are used to draw conclusions on the modeling approach and the model outcomes.

The research shows that evaluation criteria for partners in vertical partnerships between shippers and LSPs are applicable to LSP partners in horizontal partnership networks. The ANP model with criteria weights provides a good starting point for LSPs to customize the evaluation framework according to their specific needs or operating environments.

Limited research is available on evaluating LSP partners in horizontal partnerships. To the best of the authors’ knowledge, this paper is the first to bring forward horizontal LSP partner evaluation criteria to develop an ANP model for LSP partner evaluation and to apply this to two cases, and to provide a starting point for evaluating partners in similar horizontal LSP networks.

This study examined the impact of the Boys & Girls Clubs of America (BGC), and its Keystone Club (KC) component, on the leadership and citizenship development of its alumni. 14 alumni were interviewed using a structured interview technique. The constant comparative method was utilized to identify leadership traits and skills that alumni perceived they had developed as members of either organization. It was found that alumni from both organizations felt that they had developed the ability to lead groups, and developed the traits of integrity, honesty and patience. In addition, their participation in BGC/KC gave them the confidence to pursue leadership roles outside of BGC/KC. These traits and skills also carried over into their adult lives.

The impending demographic shift in the United States (Vespa et al., 2020) will require leadership educators to reexamine the relationship between diversity and inclusive leadership. Our literature review revealed inclusive leadership has historically not been viewed with a diversity perspective. To better understand the link between diversity and inclusive leadership, we reviewed how leadership scholars, researchers, and authors have described the attributes and impacts of inclusive leaders. Through inductive coding, we identified seven attributes (i.e., characteristics and actions) of inclusive leaders. When these attributes are acted upon, inclusive leaders create various impacts on followers. These impacts are applied to Shore et al.’s (2011) inclusion framework. Both the attributes and impacts are presented to provide information and tools to better equip leadership educators with the knowledge to foster classroom inclusion in diverse classroom environments.

Even though every decision a leader makes carries an element of risk, no review on the topic of leadership and risk has appeared in highly-ranked management journals in the past 20 years. This is in contrast to the discipline of psychology in which leadership and risk receives considerable attention, particularly in the field of heroism studies. In the context of the established body of research on the topic of leadership and risk in the discipline of psychology, this review therefore explores the research on leadership and risk in highly-ranked management studies’ journals.

The review was conducted in five stages. During phase 1, journal rankings were used as basis to determine which highly-ranked journals to include in the review. Phase 2 focused on identifying all relevant articles in the journals included in our review. We searched for articles published from 2000 to 2021 with the words “risk” or “danger” and “leader” or “leadership” in their abstracts. In phase 3, the author analysed the abstracts of the articles in depth to determine whether the keywords were included on the basis of an explicit scholarly reflection or research on leadership and risk. Phase 4 focused on analysing articles' treatment of leadership and risk, and assigning key words and key phrases. Finally, during phase 5 key words and key phrases were clustered together thematically.

This study analysis yielded six thematic clusters. The first two clusters – on risk appetite of followers and leaders – are closely related. In total, 12 journal articles explored these themes. The remaining thematic clusters contain four and seven articles each. These clusters are risk, creativity and innovation; risk and failure; risk in dangerous contexts; and risk and gender. Nine of the selected articles did not fit in any of the thematic clusters.

The review reveals a significant lack of research on leadership and risk in highly-ranked management studies’ journals. The author found that the topic of leadership and risk is approached in a binary fashion: successful leaders are viewed as using risk to drive innovation and unsuccessful leaders fail because of risk. The author argues that the heroic bias in leadership research could be partly blamed for this binarism. In practical terms, the author highlights that the growing importance of chief risk officers – leaders appointed to deal with company risk – indicates a clear need for research on leadership and risk in general management studies’ journals.

How can managers reduce information asymmetry in dyadic manager-external stakeholder relationships in a complex and evolving environment? Addressing this question has significant implications for firm survival, growth, and competitive advantage.

We have adopted a multiparadigm approach to theory building, known as metatriangulation. We integrate the dynamic capabilities, sensemaking, and evolutionary theory literatures to theorize how managers can relate to stakeholders in a complex and evolving environment.

We propose, via a conceptual framework and three propositions, “evolutionary sensemaking” as the managerial metacognitive dynamic capability that helps managers hone their understanding based on the evolutionary changes in the stakeholder’s interpretations of information quality preferences. The framework unfolds across three evolutionary stages: sensing preferences' variation of the stakeholder, seizing preferences, and transforming for complexity alignment and retention. The propositions focus on managing complexity in stakeholder information quality preference, employing cognitive capabilities to simplify, interpret, and align interpretations for effective information asymmetry reduction.

To develop the metacognitive dynamic capability of evolutionary sensemaking, managers need to train for and foster the underlying complex cognitive capabilities by enhancing their (1) perception and attention skills, (2) problem-solving and reasoning skills, and (3) language, communication, and social cognition skills, focusing specifically on reducing the complexity embedded in stakeholder cognition and diverse stakeholder preferences for information quality. Contrary to the current advice to “keep things simple” and provide “more” information to the stakeholders for opportunism reduction, trust-building, and superior governance, our framework suggests that managers hone their cognitive capabilities by learning to deal with the underlying complexity.

The proposed framework and propositions address research gaps in reducing information asymmetry. It enriches the dynamic capabilities literature by recognizing complexity (as opposed to opportunism) as an alternative source of information asymmetry, which needs to be addressed in this stream of research. It extends the sensemaking literature by identifying the complexity sources – i.e. stakeholder preferences for diverse information quality attributes and the associated cognitive preference interpretation processes. The article enhances evolutionary theory by delving into microprocesses related to information asymmetry reduction, which the existing literature does not thoroughly investigate.

The purpose of this study was to investigate trust within human-AI teams. Trust is an essential mechanism for team success and effective human-AI collaboration.

In an online experiment, the authors investigated whether trust perceptions and behaviours are different when introducing a new AI teammate than when introducing a new human teammate. A between-subjects design was used. A total of 127 subjects were presented with a hypothetical team scenario and randomly assigned to one of two conditions: new AI or new human teammate.

As expected, perceived trustworthiness of the new team member and affective interpersonal trust were lower for an AI teammate than for a human teammate. No differences were found in cognitive interpersonal trust and trust behaviours. The findings suggest that humans can rationally trust an AI teammate when its competence and reliability are presumed, but the emotional aspect seems to be more difficult to develop.

This study contributes to human–AI teamwork research by connecting trust research in human-only teams with trust insights in human–AI collaborations through an integration of the existing literature on teamwork and on trust in intelligent technologies with the first empirical findings on trust towards AI teammates.