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This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

This chapter aims to describe the case of Buurtzorg Nederland as a good practice of Being-Centered organizational innovation. We use the concept of corporate peace as an expression of a workplace that induces both employee and client satisfaction. This in turn strengthens several organizational outcomes such as productivity and creativeness. The innovation has been framed as Being-Centered, providing capacity for a holistic view while introducing a multi-level process structure: physical, vital, mental, psychic, and non-dual. Such a holistic view fits the organic worldview framework. This framework is being developed as an alternative to the mainstream competitive economic view. A competitive view of the world has a set of assumptions that describe how we organize a workplace. In practice it has the belief of the organization as a zero-sum game containing players who are motivated by their self-interests. These organizational assumptions often encourage hostile competitive behaviors resulting in undermining corporate peace. Management scholars urge for developing alternative principles. The principles are often labeled as sustainable, spiritual, or organic. Good practices where alternative principles of organizing are implemented assist the scholarly field to further develop alternative frameworks as opposed to the competitive economic worldview. This chapter contributes by examining a good practice. A Case Study Approach has been followed using the single case perspective with face-to-face interviews for the data collection by purposive sampling and internal company reports. In total, 38 respondents were interviewed and five interviews with the founder of Buurtzorg were conducted. Based on the case study, we suggest a Being-Centered Approach as the main explanation of the good practice at Buurtzorg rather than a focus on one single concept such as: management structure, ICT, community-based care, or a patient focus.

We describe a new Bayesian estimation algorithm for fitting a binary treatment, ordered outcome selection model in a potential outcomes framework. We show how recent advances in simulation methods, namely data augmentation, the Gibbs sampler and the Metropolis-Hastings algorithm can be used to fit this model efficiently, and also introduce a reparameterization to help accelerate the convergence of our posterior simulator. Conventional “treatment effects” such as the Average Treatment Effect (ATE), the effect of treatment on the treated (TT) and the Local Average Treatment Effect (LATE) are adapted for this specific model, and Bayesian strategies for calculating these treatment effects are introduced. Finally, we review how one can potentially learn (or at least bound) the non-identified cross-regime correlation parameter and use this learning to calculate (or bound) parameters of interest beyond mean treatment effects.

This chapter critically examines whether it may be possible to create an AI-based authentic leader, questioning the inherent contradiction between artificial and authentic. The authors pose central research questions: Does the application of AI – even just as a powerful resource – challenge the tenets of authentic leadership? What are the possibilities and limitations of the concept of authenticity in AI-based management systems? Moreover, with the help of three vignettes illustrating practical applications of AI-based systems in leadership and management tasks, the authors illustrate how technology may be used to either control or empower workers and leaders. The authors call for research to assess whether the search for authenticity in AI-based leadership could lead anywhere, warning that it could entrap us in unresolvable existential and conceptual ambiguity, ultimately diverting our focus from the essence of leadership altogether.

The purpose of this paper is to propose a theoretical model that leverages the practical wisdom of the Panch-Kosa framework of yogic philosophy to develop an awareness of spirituality in the organization. It also provides quasi-quantitative empirical evidence to demonstrate its potential application.

A survey was designed and administered in four different organizations. Correlation, ANOVA and χ2 analysis were conducted to explore the applicability of the proposed framework.

The results indicate that values, as reflected in the physical aspects of an organization such as its logo, symbols and organizational elements characterized as “practice of Fair Governance” and “HR Effectiveness”, influence employee-related outcomes. Further, the study found that when there is a perfect “alignment” between an organization's intent to honor values and its corresponding actions, employees perceive the highest levels of holistic engagement.

This study has an implication on how to leverage practical wisdom from Hindu philosophy to enable individuals and organizations to transform to a higher level of consciousness.

The paper has ventured into an uncharted territory of integrating the yogic framework of Panch-Kosa to the organizational elements and has provided preliminary support for its applicability in organizations. Moreover, it operationalizes the notion of alignment between organization's value-centric strategy and actions and its impact on employee-related outcomes.

Purpose: The COVID-19 pandemic is the most severe threat we have faced since World War II. So far, there have been about 5 million recorded cases, with over 300,000 fatalities globally. The epidemic is also wreaking havoc on the corporate world. People are losing their jobs and money, and no one knows when normalcy will return. So, addressing the VUCA Leadership Strategies Model is important to get more insight into this topic.

Need for the Study: According to the International Labor Organization, the pandemic might cost 195 million jobs. Even when the immediate impacts wear off, the long-term economic impact will reverberate for years. All four volatile, unpredictable, complex, and ambiguous (VUCA) characteristics apply to the issues we confront due to the coronavirus.

Methodology: Changes caused by COVID-19 occur daily, and are unpredictable, dramatic, and quick. No one can predict precisely when the epidemic will end or when a treatment or immunisation will be available. The pandemic impacts many parts of society, including health care, business, the economy, and social life. There is no ‘best practice’ that enterprises may utilise to tackle the pandemic’s issues. The VUCA leadership strategy models will be discussed and compared in this research study.

Findings: In this moment of transition, leaders must adhere to their fundamental values, core purpose, and ambition for big, hairy, and audacious goals.

Practical Implications: In this chapter, VUCA leadership strategy models will be discussed in detail for pre- and post-pandemic scenarios and their impact on different sectors, which will be very important for researchers in the same field.

Working to improve organizations is the mainstay of organization development (OD) practice and includes figuring out the sources of workplace disruptions and dysfunctions. Casting aside the focus of most change-management initiatives, the organization, organizing intelligence (OQ) relies on paying attention to what people actually do, making meaning of complex, messy human-social organizing activities, in the interests of fostering productive workplaces. Resting on dialog with and among participants “feeling their way” as they organize their work, OQ is an exercise in synthesis rather than analysis. A holistic understanding of organizing activities is helped by exploring the roles of a triad of closely interwoven factors – organizing structures, work-practices, and relationships – in how people get things done, while understanding how these are interconnected. This chapter examines why the capacity for OQ matters, why and how OQ differs from widely practiced, technically framed, organizational analysis, and what distinguishes people with OQ from those with a more conventional interest in organizational change. A case study of the Dutch home-nursing organization, Buurtzorg, illustrates OQ in practice. With small groups of nurses who self-organize, this is a structure that changes both the way people work and their relationships, to the benefit of nurses and the quality of life and care of their patients, while reducing costs; clearly an example of a more productive workplace.

In this paper, we consider the analysis of models for univariate and multivariate ordinal outcomes in the context of the latent variable inferential framework of Albert and Chib (1993). We review several alternative modeling and identification schemes and evaluate how each aids or hampers estimation by Markov chain Monte Carlo simulation methods. For each identification scheme we also discuss the question of model comparison by marginal likelihoods and Bayes factors. In addition, we develop a simulation-based framework for analyzing covariate effects that can provide interpretability of the results despite the nonlinearities in the model and the different identification restrictions that can be implemented. The methods are employed to analyze problems in labor economics (educational attainment), political economy (voter opinions), and health economics (consumers’ reliance on alternative sources of medical information).

The purpose of this paper is to analyse the role of spirituality and emotional intelligence in understanding creativity, attitudes towards entrepreneurship, perceived behavioural control (PBC) and entrepreneurial intention of students of a Portuguese higher education institution. A conceptual model is proposed representing direct and indirect relationships among these constructs.

A quantitative approach was adopted in the form of a survey questionnaire applied to a sample of 345 university students. To test the hypothesised relationships between the constructs, the authors used the path analysis technique.

Results show that personal attitudes towards entrepreneurship and PBC have a positive effect on entrepreneurial intention, and mediate the effect of emotional intelligence on entrepreneurial intention. Emotional intelligence has a direct positive effect on creativity. The results reveal no or a tenuous influence of spirituality in the various concepts studied.

It is expected that the model can serve as a support for facilitating and promoting entrepreneurship in higher education environments. It could be of valuable use to furthering our understanding of the role of individual/psychological characteristics, motivational and attitudinal factors in fostering entrepreneurial intention of university students.

Some studies suggest that psychological factors play an essential role in developing alternative models to the entrepreneurial process. However, the studies that directly explore how individual differences in emotional intelligence, spirituality and creativity relate to entrepreneurial intention are relatively few.

The purpose of this study is to identify the barriers to including sustainability in management education institutions (MEIs) in India, and subsequently, to analyze the structure of the causal relationships among the barriers.

In this study, the decision-making trial and evaluation laboratory methodology are applied to analyze the structure of the causal relationships among the identified sustainability barriers.

Through an extensive literature review and expert interviews, this paper identified 4 primary barriers and 46 sub-barriers. Encompassing sustainability in Indian MEIs results in changes in behavior involving increased respect for the environment, hence, leading to improved sustainable efficiency.

The present study is limited to MEIs in India.

The inclusion of sustainability in MEIs equips future managers with the economic, ecological and technical knowledge required to demonstrate sustainable behavior in the workplace. It assists also equips managers with the ability to affect social change at an organizational level. MEIs has been acknowledged as playing a crucial role in societal transformations, including the need for transformation toward sustainability.

The present study adds to the current knowledge base regarding the structure of the causal relationships among the identified sustainability barriers. To the author’s knowledge, this is the first paper to identify such barriers to including sustainability in an Indian MEI context.