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This study contributes to the participative budgeting and budget misrepresentation literature by exploring: (1) whether managers’ judgments of fair behaviors are malleable and context-dependent and (2) if these judgments of fair behavior impact cost reporting misrepresentations. Two experiments investigate these questions. Experiment 1 (n = 42) tests whether the behavior that managers judge to be “fair” differs based on the decision context (i.e., initial economic position [IEP]). Experiment 2 (n = 130) investigates: (1) how managers’ deployment of fairness beliefs influences their reporting misrepresentations and (2) how decision aids that reduce task complexity impact managers’ deployment of fairness beliefs in their misreporting decisions. The study found that managers deploy fairness beliefs (i.e., honesty or equality) consistent with maximizing their context-relevant income. Hence, fairness beliefs constrain misrepresentations in predictable ways. In addition, we find more accounting information is not always beneficial. The presence of decision aids actually increases misrepresentations when managers are initially advantaged (i.e., start with more resources than others). The implications from these findings are relevant to the honesty and budgeting literature and provide novel findings of how managers’ preferences for fairness constrain managers from maximizing their income. The chapter demonstrates that contextual factors can influence the deployment of managers’ fairness beliefs which, in turn, differentially impact their reporting misrepresentation. Another contribution is that providing decision aids, which reduce task complexity, may not always benefit companies, since such aids may increase misrepresentation under certain conditions.

The COVID-19 pandemic has contributed to making workers more uncompromising with respect to issues such as quality of workplace relations and work-life balance. Hence, motivation and leadership style assume a key relevance for keeping the workforce engaged. We hypothesize that individuals may exhibit different preferences for motivational drivers and for leadership style, and that these two sets of preferences might be correlated with each other and with employees’ personality traits.

Here, we empirically investigate the relationship between leadership style and motivation, by also hypothesizing the possible contribution of personality traits. An online survey was developed and distributed to 150 employees or interns/trainees to collect measures related to their preference for leadership, their motivational drivers, as well as their personality traits. The data were analyzed by means of mediation and moderation analyses to disentangle the three-level relationship existing between these constructs.

Our results suggest that indeed there exists a relationship between preferences for leadership style and motivational drivers. Furthermore, one of these relationships appears to be critically mediated by specific personality traits.

This work is the first, to our knowledge, empirically testing the existence of a three-level relationship between leadership preferences, motivation and personality traits of employees and to contribute to disentangle their reciprocal influences.

This study aims to investigate the influence of budgetary participation on budget quality on top of the moderating role of environmental uncertainty on the said relationship.

The objectives of the current study were achieved through a survey conducted in 15 Iraqi states. Each state contains several municipalities. In total, 180 survey forms were disseminated to the heads of the municipalities, where ultimately 155 questionnaires proceeded to the data analysis stage. In this stage, statistical package for social sciences, analysis of moment structure and structural equation modelling were used to solve the research problem and achieve the objectives.

Through the results of the statistical analysis, this study concluded the significant and positive effect of budgetary participation on budget quality. In addition, the study confirmed the moderating role of environmental uncertainty in weakening the positive relationship between budgetary participation and budget quality.

The findings can be used to encourage municipal institutions and local governments to expand on the factor of employee participation in affecting the process of budget determination, hence mitigating budget failure.

Although user stickiness has been studied for several years in the field of live e-commerce, little attention has been paid to the effects of streamer attributes on user stickiness in this field. Rooted in the stimulus-organism-response (S-O-R) theory, this study investigated how streamer attributes influence user stickiness.

The authors obtained 496 valid samples from Chinese live e-commerce users and explored the formation of user stickiness using partial least squares-structural equation modeling (PLS-SEM). Artificial neural network (ANN) was used to capture linear and non-linear relationships and analyze the normalized importance ranking of significant variables, supplementing the PLS-SEM results.

The authors found that attractiveness and similarity positively impacted parasocial interaction (PSI). Expertise and trustworthiness positively impacted perceived information quality. Moreover, streamer-brand preference mediated the relationship between PSI and user stickiness, as well as the relationship between perceived information quality and user stickiness. Compared to PLS-SEM, the predictive ability of ANN was more robust. Further, the results of PLS-SEM and ANN both showed that attractiveness was the strongest predictor of user stickiness.

This study explained how streamer attributes affect user stickiness and provided a reference value for future research on user behavior in live e-commerce. The exploration of the linear and non-linear relationships between variables based on ANN supplements existing research. Moreover, the results of this study have implications for practitioners on how to improve user stickiness and contribute to the development of the livestreaming industry.

This paper mainly focuses on how to induce all members to represent members' true preferences for supply and demand matching of E-commerce platform in order to generate stable matching schemes with more social welfare of Multi-agent Matching Platform (MMP) and individually stable advantages than traditional methods.

An MMP is designed. Meanwhile, a true preference inducing method, Lower-Bid Ranking (LBR), is proposed to reduce the number of false preferences, which is helpful to solve the problem that too much false preferences leads to low efficiency of platform operation and supply and demand matching. Then, a systematic model of LBR-based Stable Matching (SM-LBR) is proposed.

To obtain an ideal transaction partner, the adequate preference ordering and modifying according to market environment is needed for everyone, and the platform should give full play to the platforms' information advantages and process historical transaction and cooperation data. Meanwhile, the appropriate supply and demand matching is beneficial to improve the efficiency and quality of platform operation, and the design of matching guidance mechanism is essential.

The numerical experiments show that, the proposed model (SM-LBR) can induce members to represent the model's true preferences for stable matching and generate effective matchings with more social welfare of MMP and individually stable advantages than traditional methods, which may provide necessary method and model reference for the research of stable matching and E-commerce platform operation.

This study aims to clarify the ambiguous nature of equity sensitivity and understand the associations between equity perceptions and the personality domain in organizational behaviour.

The study reviews 56 articles that rendered associations between different HEXACO personality domains and equity sensitivity and proposed a possibility of equity sensitivity being a situation-activated trait.

The domains of Honesty-humility, Conscientiousness and Agreeableness are predominantly associated with equity sensitivity. The domain of Emotionality is also associated but not as significant as the aforementioned domains. Unexpectedly, Extraversion, the domain of social interactions, and Openness to experience showed little to no associations. The transient nature of equity sensitivity has been proposed that postulates that such nature might help predict an individual’s personality characteristics in a given context.

This review is one of the first, to the best of the authors’ knowledge, to describe the associations between equity sensitivity and the HEXACO personality domains. Additionally, the situational nature of equity sensitivity and relationship with the personality traits is proposed.

Muslim Indonesian women entrepreneurs (MIWEs) lie at the intersection of religion and gender. Given the growing participation of women in entrepreneurship and economic stability in Indonesia, the purpose of this study is to identify the factors (and their significance) influencing MIWEs’ business performance.

A survey of 101 MIWEs was conducted, and results were analyzed via structural modelling equation using SmartPLS 3.

The findings of this study suggest that, within the macro frame of the moderate version of Islam practiced and women’s economic engagement, women business owners’ skills and religious factors significantly influence their business performance. Factor analysis indicates that the role of the veil, Shariah guidance for business and managing stress through the practice of Salah (prayer) are important for MIWEs. However, this study also indicates that, in addition to religious factors, MIWEs’ own effective and participative leadership style, honesty and fairness reputation in business dealings and a good market image are also significant variables affecting business performance. This is in contrast to past studies, where the role of environmental factors such as access to capital, family and government has been shown to have a stronger influence on Muslim women entrepreneurs’ business performance.

Because of Indonesia’s unique pluralistic national context, along with increasing women’s economic participation, MIWEs emerge as a distinct category of entrepreneurs who integrate religion and their own skills to navigate their business performance.

The aim of this study is to examine the influence of consumer preferences for overseas green products and the implementation of blockchain technology on the performance of a supply chain, which comprises an overseas manufacturer and a domestic e-commerce platform. This research endeavors to identify the optimal pricing decisions and strategies for both the manufacturer and the platform in the context of the expanding e-commerce and globalization of the economy.

The authors propose and analyze four distinct models based on the selection of selling contracts by the manufacturer and the adoption strategy of blockchain by the platform, using game theory to obtain the optimal solutions for these models.

The authors show that consumer migration promotes the manufacturer's green inputs, while the expansion of green consumer proportion is not conducive to it. They also show that blockchain technology has the potential to effectively limit manufacturer cannibalization. Interestingly, the study reveals a cascading effect of advantage where the manufacturer's profit variation trend changes only with the integration of pricing power advantage and blockchain technology inputs. This effect suggests that the equilibrium strategy is achievable under the agency contract with blockchain adoption, while Pareto improvement can be obtained with blockchain technology under both selling contracts.

This research could be extended in several possible directions. First, future work could explore outsourcing strategies for overseas manufacturers. Second, more types of consumer heterogeneity and different risk preferences could be considered. Third, this study can be extended by further exploring the design of mechanisms under asymmetric demand information to make the model more realistic.

The authors examine the impact of market segmentation and consumer preferences on green supply chain decisions, and analyze supply chain members' strategic choices for selling contracts and blockchain adoptions. The research also sheds light on the theoretical underpinnings and practical applications of green supply chain development and blockchain applications.

Despite the increasing attention given to product-service integration (PSI), little is known about this innovation strategy from a key decision-maker’s perspective. To address this gap, our study draws from personality psychology and decision-making (DM) logics theory to better understand why and how companies’ decision-makers strategize for PSI.

Using an abductive, empirics-first approach, we identify the study’s theoretical building blocks, followed by an exploratory quantitative analysis to generate new theory. We propose a fit-as-mediation conceptual framework suggesting that (1) specific personality traits [i.e. honesty-humility (H), emotionality (E), extraversion (X), agreeableness (A), conscientiousness (C) and openness to experience (O) (HEXACO)] make decision-makers more likely to include PSI in their company’s strategy and (2) depending on their personality, they apply different DM logics (i.e. causation or effectuation) to do so. To empirically examine this, we use data from 289 SMEs’ decision-makers.

We report several meaningful relationships among our key theoretical constructs. For instance, we find that conscientious decision-makers are more likely to develop a PSI strategy via causation, whereas extravert decision-makers are more likely to do so via both causation and effectuation.

This service study is the first to apply the well-established HEXACO Personality Inventory to companies’ key decision-makers. Moreover, it contributes to the microfoundations of PSI strategy and DM logic theories.

Women's participation in the workforce and in managerial positions, which has led to greater diversity, reconstructs professional perceptions and preferences. The purpose of this research is to examine “Work Outcome Preferences” among men and women according to organizational status and the impact of other demographic factors.

The Meaning of Work (MOW) questionnaire was filled by 1,161 men and women employees in organizations: 744 workers, 256 junior managers and 161 middle managers. To examine the hypotheses, authors conducted an analysis of variance (ANOVA) test and a linear regression analysis for women and men.

The gender differences regarding work outcomes preferences decreases with career promotion. Further, the higher the organizational status, the higher the need for interesting and satisfying work among both men and women. Among women, the higher the organizational status, the higher the need for status and prestige and for serving society and the lower the need for interpersonal contacts and income.

Better understanding of the preferred outcomes among women and men in the three organizational statuses and the impact of promotion and varied demographic variables can help in the planning of material and non-material reward systems and methods suitable to the different sub-groups.

As far as authors know, there is not a single study focusing on the differences between narrow career stages such as workers, junior and middle managers according to gender regarding work values/work outcome preferences.