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The purpose of this paper is to extend the participative budgeting literature, and specifically the budgetary participation literature that has examined the casual mechanisms linking participation to satisfaction/performance and the literature that has examined culture as an explanatory factor in the budgetary participation/performance relationship.

This paper employs the path model to examine and compare the budget participation–performance relationship for South Korean managers working for either US controlled or Asian controlled companies in South Korea. The path model allows the examination of the direct effects of budget participation on performance and the indirect effects between budget participation and performance that run through job satisfaction and job relevant information.

The primary findings of this study are that while there are strong associations between budget participation and performance for both samples of managers, the causal mechanisms connecting budget participation to performance are different between these two groups. The information–communication connection between budget participation and performance is stronger among the South Korean managers working for US controlled companies.

Our study suffers from three common limitations found in all survey research: lack of temporal precedence between the independent and dependent variables; any limitations imbedded in the scales used to measure our variables; and generalizability of our samples.

The findings presented in this paper should have important implications for US companies employing US management techniques in their foreign operations.

Extending the study of Chan et al. (2016), this paper aims to focus on specific aspects of performance (conceptual and factual knowledge) to provide insight into whether computer game attributes designed into Prrinciples Aren’t That Hard (PATH) improve performance.

A between-subjects experiment is conducted to test the hypotheses. The experimental and control groups are PATH and traditional paper medium, respectively.

The results reveal that PATH users perform better on the conceptual knowledge questions compared to the traditional paper medium users. No significant difference in performance on the factual knowledge (computational) questions is found between PATH and traditional paper medium users.

This study demonstrates that PATH creates an engaging learning environment, which facilitates the acquisition of conceptual knowledge and improved (conceptual) performance. Research can investigate whether technology may be used to facilitate automation of computational tasks which downplay the importance of computational skills (factual knowledge) and focus on the design of computer game attributes in educational or training programs to enhance conceptual knowledge and (conceptual) performance.

The findings of this study will assist educators and educational technology developers to identify and design motivation-enhancing computer game features to promote remember and understand cognitive processes which improve (conceptual) performance.

Game-based learning serves as the underlying theoretical framework for the design of PATH used in an experimental study to examine the positive effects of motivation-enhancing computer game attributes on remember and understand cognitive processes which facilitate (conceptual) performance. This study also uses separate measures of performance; that is, conceptual and factual knowledge, to provide additional insight into the findings of Chan et al. (2016).

This study aims to conceptually propose and empirically validate a path perspective on the servitization process of manufacturing firms. It identifies a customer and an outcome path to servitization, sheds light on the pivotal role of digital technology usage for both value-creating paths and explores their financial and relational performance outcomes.

The authors use a mixed-method approach, combining a qualitative study with a cross-sectional survey in the USA, the UK and Germany.

Manufacturing firms choose between two generic paths to servitization, a customer and an outcome path. Digital technology usage is equally important for both value-creating paths. Progress on the outcome path has a positive effect on firms’ financial performance, whereas the customer path has an indirect effect only, fully mediated by firms’ relational performance. Customer tenure and customer’s open-mindedness are contingency variables in the digital technology usage – servitization path – firm performance framework.

A path perspective is useful to conceptualize the servitization processes in manufacturing industries. Future research should investigate the sequential choice of servitization paths and explore its drivers and performance outcomes.

To create and claim superior value for their customers, managers can choose between two servitization paths, leading to differential performance outcomes. While digital technology usage is key to progress on both paths, it is particularly effective for newly acquired customers on the customer path. Suppliers should target their value-creating service offerings at open-minded customer firms to reap their full performance potential.

Propose and empirically validate a path-perspective on servitization. Understand the pivotal importance of digital technology usage for both servitization paths.

The purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect path, in which firms' performance is a mediating variable that is influenced by corporate governance quality and that, in turn, influences earnings quality.

The study employs a structural equation modelling (SEM), to a sample of Egyptian listed firms during 2011–2017, to test the proposed analytical model and to determine the relative importance of both the direct and indirect paths.

The findings show a statistically significant evidence of both a direct path from corporate governance quality to earnings quality, and an indirect path that is mediated by firms' performance, suggesting that both corporate governance quality and performance have a complementary effect on earnings quality. However, the weight of the evidence favouring the direct path is more important in case of accounting-based performance measures; and the weight of the evidence favouring the indirect path is more important in case of market-based performance measures.

The current study has some limitations. First, the study focuses specifically on one proxy for measuring earnings quality which is the absolute value of discretionary accruals. Other proxies of earnings quality could be examined in future research, such as income smoothing, earnings persistence and timely loss recognition. Another limitation is that only financial performance measures were examined, namely, return on assets, return on equity, price-to-earnings ratio and market-to-book value. Notwithstanding, non-financial performance measures could be investigated in future studies, such as balanced scorecard (BSC). Furthermore, considering cultural, political and legislative differences among countries, the results may not be generalised outside the scope of the current sample (i.e. Egyptian listed firms).

The implications of the findings for both theory and practice are discussed.

This study is distinguished by validating an analytical model that has been overlooked by prior studies. Moreover, it provides a new constructed index for measuring corporate governance quality. Furthermore, it uses a new sophisticated statistical technique, which is SEM, for testing the proposed model.

As a failure analysis emphasizing school leadership in underprivileged schools serving socioeconomically disadvantaged and minority students, the study is interested in determining whether and to what extent variations in distributed leadership (DL) practices are related to student performance through the mediating effects of four-path variables.

This research conducted secondary data analysis using the 2015 PISA American data. The study employed factor analysis and structural equation models (SEMs) to investigate multidimensional associations among a set of variables, including school socioeconomic status (SES), student composition, DL practices, school four-path factors and student performance. The research used a design-based resampling approach with balanced repeated replication (BRR) weights to analyze the complex survey data.

The results indicate that, within a DL framework, teacher leadership in instructional management is positively and directly related to student performance. Governing board leadership in school administration is indirectly related to student performance through four-path variables' mediating effects. Importantly, though the two leadership sources help improve student performance, they are less prevalent in underprivileged schools with disproportional minority and socioeconomically disadvantaged students.

This research is a failure analysis through the lens of DL for underprivileged schools. The study used rigorous quantitative approaches and examined multidimensional associations among school socioeconomic status (SES), DL, school factors that school leaders could maneuver and student performance. The evidence sheds light on remedial actions in failed schools to focus on improving teacher leadership and organizational capacity.

Considers the improvement initiatives which companies implement in operations, in the areas of design, supply and production (for example, design computerization, linkages with suppliers, JIT, quality improvement, flexible automation, etc.). By means of a survey examines the question of the existence of different paths followed by companies to innovate their operations and obtain better performance levels. Identifies four different paths, which have been labelled pioneers, innovators, followers and discriminators on the basis of the number of initiatives undertaken, an earlier or later start‐up, the sequence of their start‐ups and the level of penetration reached within the plant. Examines the four paths in relation to the characteristics of the business environments in which the companies examined operate and their performance levels.

Supply chain management as a system of operation continues to evolve. This study employs confirmatory factor analysis and path analysis to examine empirically the relationships among supplier selection criteria (quality, delivery reliability, product performance and unit price), supplier involvement on design teams and in continuous improvement programs, four dimensions of customer satisfaction (competitive pricing, product quality, product variety, and delivery service), and overall firm performance.

This paper attempts to empirically model and analyse interrelationships of quality management (QM), information technology (IT) and entrepreneurial culture (EC) with its impact on performance of Indian IT enabled service small and medium size enterprises (SMEs). More specifically, this paper aims to investigate the proposed model which is validated by analysing both direct and indirect paths by deploying higher order structural modelling.

A quantitative approach has been followed by deploying cross-sectional research design. Structured questionnaires were distributed personally and by e-mail to around 1,380 service SMEs. The approach follows empirical testing and analyses of hypothesized paths of the proposed research model which is validated with confirmatory factor analysis (CFA) using maximum likelihood estimation. This study also identifies and tests the mediation effect of higher order constructs.

The findings demonstrate poor manifestation of entrepreneurial and market-oriented activities and confirm the mediation effect of IT and QM in the relationships of QM→EC along with IT→performance paths, respectively. Results indicate that IT and QM are complementary resource factors which signifies symbiotic relationships between them. Analyses highlights the significance of QM as a mediator in enhancing performance outcome through IT benefits and the effect of inculcation of EC by enterprises on their performance in today's vibrant and uncertain environment.

This study highlights major key areas of the decision-making process for SMEs’ owner and operations manager to overcome identified challenges like instituting collaboration with external business firms for learning, sharing risks and diversifying innovation capacity for managing capabilities of firms to earn sustainable profit margins. The outcome of this study would help operations manager, decision makers and entrepreneurs to redesign their business processes and entrepreneurial strategies by deploying operational intelligence in order to ensure agility and smooth flow within the firms. This would facilitate and help SMEs to cut down costs and redundancies in the process which would improve productivity and performance excellence.

The novelty of this study is based on development and empirical validation of the proposed research model which depicts how service SMEs could generate value with influence/effect of contextual factors on the QM–performance relationship. Findings of this study make significant contribution to the body of knowledge with new insights by highlighting the niche area in terms of interlinkages pertaining to quality management, IT and EC explicitly in Indian SMEs’ context.

The purpose of this paper is to advance two seemingly conflicting paths from perceived employability to employee performance. Both paths start from the idea that feeling employable makes employees more independent from their employer. Framed positively, independence implies the perception of being in control, and perceived control may promote employee performance. Framed negatively, independence implies reduced attachment to the organization, while such ties drive employee performance. Innovative features in this study are threefold. First, the authors introduce perceived justice as a moderator. Second, the authors distinguish between perceived quantitative and qualitative employability: this relates to seeing “other” vs “better” job opportunities. Third, the authors include a range of performance indicators: task performance, organizational citizenship behavior and counterproductive work behavior.

Survey data were collected within one Belgian public-sector organization (n=1,500 employees) and analyzed using structural equation modeling.

Perceived control mediated the relationship between perceived employability and employee performance, yet only upon high perceived justice. Affective organizational commitment mediated the relationship between perceived employability and employee performance, regardless of perceived justice. Those relationships were positive for quantitative perceived employability and negative for qualitative perceived employability.

Perceived employability relates positively to employee performance, especially upon high perceived justice. Yet this relationship is bounded to which job alternatives are perceived, just “other” or instead “better.”

This study examines the relationship between employees' perceptions of informational fairness and project performance. Furthermore, it examines if this relationship is sequentially mediated by (1) knowledge sharing and role clarity and (2) communication openness and role clarity.

Data are collected from 302 full-time employees of seven project-based construction organizations in Pakistan. Data are analyzed through variance-based structural equation modeling technique and the Preacher and Hayes' bootstrapping procedure.

Results indicate that project employees' perceptions of informational fairness positively predict project performance. Moreover, this relationship is sequentially mediated by (1) communication openness and role clarity and (2) knowledge sharing and role clarity.

This study provides further insights on the informational fairness and project performance relationship by examining their underlying mechanisms. It draws on the much ignored context of Pakistan, and offers some implications for managers and researchers with regard to how behavioral factors may further enhance project performance.