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The authors investigate the role of financial literacy in influencing the relationship between human capital and social capital, with access to finance of micro, small and medium enterprises (MSMEs).

Data were gathered from 337 MSMEs in Brunei Darussalam, and analysis on the data was carried out using a number of statistical methods. The relationships between human capital, social capital, financial literacy and access to finance were analyzed using PLS-SEM.

The results show that human capital does influence access to finance but contrary to previous studies, the influence is negative. Financial literacy is an important element in the relationship between human capital, social capital and access to finance, although it plays a greater role in the relationship between social capital and access to finance. Further analysis shows that financial knowledge is significant in moderating the relationships between human and social capital with access to finance. Financial skills is found to only moderate the relationship between social capital and access to finance.

To the authors' knowledge, this study is the first that integrates the human capital, social capital, financial literacy and access to finance in a single model. The authors also highlight the importance of enhancing the financial literacy of MSMEs so that the problem of access to finance can be alleviated, especially in developing countries.

The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.

The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.

The results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.

Due to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.

The purpose of the research is to examine the impact of leader humor on employee job crafting. Using the insights from self-determination theory (SDT), we investigate the underlying mechanism of employees’ flow at work and the moderating role of employees’ playfulness trait.

We adopted a three-wave field survey of 306 employees recruited from various industries. The moderated mediation model was examined using latent structural equation model analysis.

Results revealed that leader humor positively affected employees’ flow at work and subsequent job crafting. Moreover, both the direct effect of leader humor on employees’ flow at work and the indirect effect of leader humor on employees’ job crafting via flow at work were amplified by employees’ playfulness trait.

Leaders are encouraged to use jokes and humorous language to facilitate job crafting among playful subordinates. Organizations can create a work environment conducive to flow at work through job redesign, regardless of employees’ levels of playfulness trait.

The paper uncovers the critical role of flow in the relationship between leader humor and employee job crafting and identifies employees’ playfulness trait as a boundary condition in which leader humor works.

This study is intended to investigate the relationship between supervisor bottom-line mentality (BLM) and employee workplace well-being. In addition, this study discusses the mediating roles of perception of organizational politics and job anxiety in this relationship.

Data were gathered from a two-wave survey of 301 full-time employees in southern China. The PROCESS macro in SPSS was applied to test the hypotheses.

Results showed that supervisor BLM was negatively related to employee workplace well-being. Moreover, perceptions of organizational politics and job anxiety played multiple mediating roles in the relationship between supervisor BLM and employee workplace well-being.

Drawing on the conservation of resource (COR) theory and cognitive-affective personality system (CAPS) theory, this study proposes a multiple mediation model to advance our understanding of how supervisor BLM affects employee workplace well-being.

The purpose is to use co-citation analysis of servant leadership (SL) research to investigate the evolution of the field, its subfields, gaps and opportunities for future research in a systematic manner.

A document co-citation technique and three clustering algorithms (latent semantic index (LSI), the log-likelihood ratio (LLR) and the mutual information (MI) index) were employed to analyse 24,030 references from 549 articles spanning a period of 50 years.

Cluster analyses reveal that SL research consists of eight distinct subfields: (1) conceptualisation and measurement of SL; (2) SL and related theories; (3) methodological foundations and empirical expansion of SL research; (4) individual-level cognitive effects of SL and related theories; (5) “Warmth effects” of leadership behaviour; (6) antecedents of effective leadership; (7) SL, marketing, sales management and ethics and (8) SL, job design and work engagement. Important gaps and opportunities for future research are identified.

The analyses do not show a complete picture of research on SL. Interesting works used by subgroups of SL researchers may not have enough citations to be included in the results. Moreover, bibliometric analyses do not explain the impact of books, journals and articles on the practice of SL. The authors welcome future analyses of the most influential sources of SL practice. The authors expect that managerial and practice-oriented books and journals, such as the International Journal of Servant Leadership and the Servant Leadership Theory and Practice, would play a central role in such analyses.

The discussions of the nature of SL, its effects and antecedents are useful to leaders who want to develop a SL style or assist others in developing it. For researchers and doctoral students, the cluster analyses of co-citations give an overview of the subfields of SL research and reveal important knowledge gaps in the literature.

SL has several favourable effects on the motivation and psychological well-being of followers. Also, followers tend to adopt a willingness to serve.

Previous research has categorised SL research into three broad categories or phases. The cluster analyses of the co-citations reported here reveal a meaningful structure of eight distinct subfields. Knowledge gaps within the subfields represent novel opportunities for future research on SL. The authors also suggest a new subfield of SL research: pedagogical approaches to the motivation and development of SL skills.