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The speed of integration has been a salient and longstanding topic in the literature on managing mergers and acquisitions. Yet over the decades, speed has also been the subject of extensive debate. While many have advocated for fast integration, others have recommended a more measured pace. In this chapter, the authors reflect on the discussion by canvasing the variety of views on the speed of integration. The work is positioned at the nexus of the literature on mergers with that on stakeholders, in particular its attention to urgency in stakeholder management. It approaches urgency in mergers and acquisitions as a “dilemma of stake,” a new lens on a well-established but challenging topic. The study draws on ethnographic research to examine accounts of speed of integration in a New Zealand public sector merger. The chapter juxtaposes varied views on the topic against the respective arguments within the merger literature. It examines the overarching themes of “go slow” and the “need for speed” by attending to the tensions between a prosocial service ethos on the one hand and a managerialist ethos on the other. The explication of the respective dilemmas of stake shows how participants articulate their views on urgency both in terms of its effects on their individual professional role, their own stake, as well as in terms of the effects on employees as internal stakeholders. The analysis also explores the role of internal and external context in shaping the views on urgency in merger integration. The work concludes by outlining an agenda for future research.

Although several microeconomic and macroeconomic factors driving banks' credit quality have been well-studied in the literature, one aspect which appears to have received limited attention is bankruptcy reforms. To address this issue, the author exploits data on Middle East and North Africa (MENA) country banks during the period 2010–2020 and examines the impact of bankruptcy laws on their credit quality.

In view of the staggered nature of the implementation of legal reforms across countries, the author utilize a difference-in-differences specification to tease out the causal impact.

The findings reveal that bankruptcy reforms lead to a significant improvement in banks' credit quality. The impact is manifest mainly for conventional banks and driven by an increase in recovery intensity. The author also presents evidence which shows that such reforms exert positive real effects, although this impact differs across country characteristics.

The study is among the early ones for the MENA region to assess the interlinkage between bankruptcy reforms and banks' credit quality.

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

This paper aims to examine empirical support for 18 hypotheses specifying relationship between leader spiritual behaviours towards subordinates and subordinate work attitudes of job satisfaction, job involvement and affective commitment. It also does concept specification, scale development and a preliminary scale validation for leader spiritual behaviours towards subordinates.

Using a survey design, this study assesses support for 18 hypothesized relationships between leader spiritual behaviours towards subordinates and three forms of subordinate work attitudes and also provides preliminary evidence on the construct validity of the new leader spiritual behaviours towards subordinates scale.

The results are mostly supportive of the hypotheses and also demonstrate the validity of leader spiritual behaviours towards subordinates scale in terms of an interpretable factor structure, high reliability level and convergent and discriminant validity.

The study provides a scale for leader spiritual behaviours towards subordinates. It also outlines meaningful directions for future research.

The positive relationship of leader spiritual behaviours towards subordinates with three work attitudes in this study and already established relationship between these work attitudes and employee performance suggest that managers’ practice of leader spiritual behaviours towards subordinates can potentially enhance employee performance.

The study results suggest that leader spiritual behaviours can enhance positive employee work attitudes and potentially employee performance, and thus can make organizations both spiritual and productive.

This is, to the best of the author’s knowledge, the first study to formally specify the concept and components of leader spiritual behaviours towards subordinates and to demonstrate its positive relationship with three forms of subordinate work attitudes.

This paper aims to examine how health consciousness, perceived nutrition of cereals, hedonic eating values and utilitarian eating values would influence consumers’ attitudes towards cereal consumption, willingness to pay for cereals, actual consumption of cereal products, cereal product consumption satisfaction and continuance of cereal consumption.

The research embraced a quantitative approach. The examination was completed in the Eastern Cape province of South Africa (SA). A structured questionnaire was used to collect data from 380 Generation Z consumers of cereal products. Structural equation modelling analysis was used using the smart partial least squares software to test the hypothesized model.

The results uncovered that the study variables were significantly associated, and surprisingly, the relationship between hedonic eating values and attitudes towards cereal consumption was found to be insignificant. It was also found that attitudes toward cereal consumption positively and significantly mediated the relationship between health consciousness and willingness to pay for cereals, perceived cereal nutrition and willingness to pay for cereals, hedonic eating values and willingness to pay for cereals and utilitarian eating values and willingness to pay for cereals.

This research adds new, fresh knowledge to the established body of knowledge on cereal consumption behaviour. This area has had little research attention in developing African countries like SA.

Organisation concepts consist of prescriptive ideas concerning how to manage or organise. The simultaneous use of multiple concepts in an organisation may create synergies but also confusion and conflicts. This paper aims to explore how change agents deal with the simultaneous use of multiple organisation concepts within a single organisation.

A qualitative case study of a Norwegian energy company using lean, agile and design thinking.

The findings show that change agents compare the concepts with each other and recognise commonalities and differences. They also match individual concepts and tools to the nature of tasks, the different phases of projects/initiatives based on their perceived maturity or internal communities. Most agents emphasise similarities between concepts and complementarities between tools. This approach creates a versatile toolbox for improvement.

Companies making use of multiple organisation concepts should continuously discuss and actively manage the tensions that exist between concepts while establishing a unified approach and common culture for improvement.

This study offers a novel understanding of how change agents make sense of different approaches to improvement within a single organisation.

The purpose of this study is to find out the effect of consumption tax on savings behavior especially on the people who are close to their retirement.

The authors analyze the response in spending and retirement saving using a difference-in-differences regression methodology. The authors use the year since the Public Provident Fund (PPF) enrollment date for each individual as a random assignment to identify the service tax policy's causal impact. Therefore, this variable is a continuous variable defined as an individual's age until the end of the restrictions when people can withdraw money from their retirement savings account PPF without any penalty. The treatment variable is the service tax shock (increase in service tax) that happened effective 1st April 2015.

The authors find a significant effect of a change in the service tax rate on individuals' spending and PPF saving behavior. On average, individuals lower their consumption by about 14% and increase their PPF savings by 16% in response to the increase in the service tax rate. The authors find substantial heterogeneity in effect across different types of individuals. The effect is more pronounced for people closer to their retirement and needy people (defined as individuals with low traditional savings account balances).

The authors studied the effect of consumption tax on one category of savings (PPF) only. There are other savings instruments available in India. The data for those were not available to us.

This paper not only throws light on the consumption and savings behaviour of the individuals, but will also help the policy maker for framing appropriate fiscal policy.

Using a unique and proprietary data from a large bank in India, the authors analyze the effect of a tax policy change on households' consumption and retirement savings behavior. The authors find that households reduce their consumption by 14% and increase their voluntary retirement savings (Public Provident Fund aka PPF) by 16% in response to an increase in the service tax policy. Individuals close to their retirement age (55 years of age and above) and without any withdrawal restrictions from their PPF account tend to reduce their expenditures more and save more. Individuals with financial constraints and withdrawal restrictions do not reduce their expenditures significantly. To the best of the authors’ knowledge no study was done on this.

This paper aims to address the limitations in designing educational approaches that apply critical approaches to data literacy, given the obscure nature of digital platforms, which leave youth unable to develop discourses that challenge dominant narratives about the role of data in their lives. The purpose of this study is to propose and evaluate a critical data literacy approach that empowers youth to engage with data from a sociocultural perspective using a speculative participatory research approach that affords opportunities to develop alternative discourses.

This is a multiple-case study that involves five alternative schools in Uruguay which implemented the Nayah-Irú curriculum over ten weeks leading to the development of six distinct research projects about the materialization of data in youth lives. The curriculum incorporates an alternate reality game (ARG) to engage youth in critical data literacy, based on the principles of Youth Participatory Action Research (YPAR) epistemology and Speculative Civic Literacies.

The findings of this study highlight the integration of speculative storytelling and real-life experiences in developing alternative discourses about datafication. The analysis revealed instances of discursive closure among the youth, but through the curriculum's speculative fiction elements, such as the narrative of Nayah-Irú, emotional connections were formed, leading to increased engagement, critical inquiry, and problem framing.

The study conducted on the Nayah-Irú curriculum shows its effectiveness in engaging youth and educators in critical data literacy by affording opportunities for youth to engage in the analysis of their personal data literacies in an alternative world. Bringing speculative approaches to data literacy can open new avenues for exploring data literacy with youth in ways that center their voices and help them overcome different forms of discursive closure.

This study offers new insights into critical data literacy education blending youth participatory action research epistemologies with a speculative literacies framework to support youth in developing alternative discourses regarding the role of data in their lives.

Flights are often delayed owing to emergencies. This paper proposes a cooperative slot secondary assignment (CSSA) model based on a collaborative decision-making (CDM) mechanism, and the operation mode of flight waves designs an improved intelligent algorithm to solve the optimal flight plan and minimize the total delay of passenger time.

Taking passenger delays, transfer delays and flight cancellation delays into account comprehensively, the total delay time is minimized as the objective function. The model is verified by a linear solver and compared with the first come first service (FCFS) method to prove the effectiveness of the method. An improved adaptive partheno-genetic algorithm (IAPGA) using hierarchical serial number coding was designed, combining elite and roulette strategies to find pareto solutions.

Comparing and analyzing the experimental results of various scale examples, the optimization model in this paper is greatly optimized compared to the FCFS method in terms of total delay time, and the IAPGA algorithm is better than the algorithm before in terms of solution performance and solution set quality.

Based on the actual situation, this paper considers the operation mode of flight waves. In addition, the flight plan solved by the model can be guaranteed in terms of feasibility and effectiveness, which can provide airlines with reasonable decision-making opinions when reassigning slot resources.

This study aimed to investigate the impact of a university’s abrupt closure on the lives of graduate students and examined the role of grit, social support and school identification as they transferred to a new institution.

An online survey was administered to a diverse sample of 130 psychology graduate students after their university unexpectedly closed and the students transferred to another institution to complete their degrees. The survey included both qualitative and quantitative measures of the impact on different areas of their lives, anxiety and depression, life satisfaction, social support, grit and school identification.

Students reported experiencing financial loss, family and marital strain, anger, fear, uncertainty and loss of progress toward professional goals. Nearly 40% of participants had scores indicating elevated anxiety and depression. Students with higher anxiety and depression and lower life satisfaction tended to identify less with their new institution. Both social support and grit were related to better adjustment and life satisfaction.

To the best of the authors’ knowledge, this is the first study to examine the impact on graduate students following the closure of an institution of higher education. The findings have implications for educational policy and graduate student support services.