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By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.

Adopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.

Responses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.

This study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.

The findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.

This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.

This study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.

The findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.

This paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.

This paper aims to provide an exposition of the constructive research approach (CRA) to show the potential utility of CRA in transcending or mitigating the methodological and practical issues involved in researching organisations.

The paper is a literature review, and resulting thematic discussion of methodological and practical issues involves in action research (AR) in organisations through the lens of the CRA approach.

The paper identifies that CRA has benefits in orientation to a practical outcome grounded in a theoretical domain but with leeway to facilitate creativity, which can also potentially improve the quality of the collaborative relationships. The centrality of the construction within the method provides a “vantage point” to manage the emic (inside) and etic (outside) positionality concerns of action researchers working within organisational settings.

CRA has multiple practical benefits for action researchers and their collaborators in terms of time, risk and collaborative commitment.

The paper develops a useful tactical framework for discussing the practical and methodological issues when considering AR in organisations and highlights how CRA can be used in wider organisational scholarship outside its roots in management accounting.

This study aims to explore and empirically examine an integrative model of the customer revenge process by linking two well-established theories of self-determination theory (SDT) and appraisal theory.

A survey of 901 respondents, followed by a post-hoc survey of 712 individuals, was conducted to examine the autonomous versus controlled orientations for revenge motivation.

The results show that customers’ orientation of motivation (OM) can regulate their revenge behavior (direct versus indirect) in case of service failures. Specifically, the interaction of OM components (i.e. autonomy, relatedness and competence) can play a significant role in the relationship between revenge predictors and revenge behavior. Implications for research and practice are discussed.

This paper offers a novel conceptual framework to explain the moderating effects of OM on the relationship between revenge predictors and revenge behavior. This study extends the application of SDT to the context of customer anger and revenge.

As the pandemic begins to ease, many companies are figuring out that working remotely is the future of work and “a new normal”. This research focuses on strategic planning and practices inherent in remote work, and aims to identify the optimal balance between virtual and on-site working. Specifically, the authors investigate the moderating effects of managerial ability and Hofstede's cultural factors.

The authors build a mathematical model to locate the optimal balance between virtual and on-site working. A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model.

This model provides organizations with a general guideline with recommended optimal percentages of remote workforce based on specific Hofstede's national scores. The authors also find that organizations with varying levels of managerial ability exhibit different adoption rates of remote working.

Because of the chosen research approach, the proposed model may lack empirical verification and require further adjustment of parameters. Therefore, researchers are encouraged to empirically and statistically test the proposed model further.

This model equips organizations and practitioners with a general guideline to identify their desired portion of remote workforce. The incorporation of managerial ability and cultural factors makes our model applicable to various business structures across different sectors.

This proposed model addresses this optimization problem from a mathematical perspective with an interdisciplinary approach. The model also considers the moderating effects of managerial ability and Hofstede's cultural factors.

1. The main contribution of this study is the theoretical development of our mathematical model that identifies the optimal balance between remote and on-site workforce in the context of managerial ability and Hofstede's cultural factors.

2. A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model and highlight the moderating effect of managerial ability and cultural influence on the adopted percentages of remote working.

3. Our study suggests that organizational capabilities, managerial skills, and culturally suitable work arrangement are vital in successful development and implementation of remote working policy.

4. Practical managerial implications and general guidelines are offered to organizations and practitioners.

The main contribution of this study is the theoretical development of our mathematical model that identifies the optimal balance between remote and on-site workforce in the context of managerial ability and Hofstede's cultural factors.

A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model and highlight the moderating effect of managerial ability and cultural influence on the adopted percentages of remote working.

Our study suggests that organizational capabilities, managerial skills, and culturally suitable work arrangement are vital in successful development and implementation of remote working policy.

Practical managerial implications and general guidelines are offered to organizations and practitioners.

This study aims to empirically test the effects of key characteristics of performance-based contracting (PBC) (i.e. reward/payment scheme, increased supplier autonomy and transfer of responsibilities) on supplier goal commitment.

This study developed a conceptual model applying goal-setting theory (GST), expectancy theory (ET) and job characteristics theory (JCT). Survey data were collected and analyzed using structural equation modeling (SEM) to establish a validated measurement instrument for testing the hypotheses.

The findings revealed that PBC positively affects supplier goal commitment due to its unique characteristics, which translates into improved supplier performance. Furthermore, this study validated the mediating role of goal alignment and felt accountability operating between PBC characteristics and supplier goal commitment.

This study explored the buyer–supplier relationship from the supplier's standpoint. Using a more inclusive data set, future research may involve a dyadic analysis and focus on the effects of the following factors on the supplier goal commitment: relational aspects (e.g. trust and collaboration), the risk transfer from the buyer to the supplier, different incentive schemes and successful PBC implementation factors.

This study presents new, validated insights for contract selection, design and management. It underlines the importance of choosing the proper contract, having the appropriate contract design based on the desired outcomes and effective contract management by exhibiting the psychological/behavioral effect of fundamental PBC characteristics.

PBC represents an active research stream, but its psychological/behavioral implications are understudied. Therefore, this research puts forth a conceptual framework with multiple testable hypotheses illustrating the relationship between PBC and supplier goal commitment.

The environmental sustainability of manufacturing firms may begin with employees' green initiatives. Consequently, there is a need to examine how green human resource management (GHRM) promotes green creativity among manufacturing employees. This study aims to ascertain whether manufacturing employees' environmental-felt responsibility (EFR) and work engagement with eco-initiatives (WEEI) serve as a serial mediation mechanism for the relationship between GHRM and green creativity. Further, the quality of green communication (QGC) moderated the link of GHRM with EFR and WEEI.

The data were garnered from 408 managers in Pakistani manufacturing firms and analysed using partial least squares structural equation modelling.

The findings revealed a significant and positive association of GHRM with green creativity, EFR and WEEI. Similarly, EFR and WEEI demonstrated significant and positive relationships with green creativity. Furthermore, EFR and WEEI mediated the relationship between GHRM and green creativity. Moreover, this relationship was also serially mediated by EFR and WEEI. Additionally, QGC moderated the relationship of GHRM with EFR and WEEI.

Anchored on the self-determination theory integrated with a resource-based view, this study provides novel empirical evidence by investigating the mechanisms and boundary conditions between GHRM and green creativity nexus.

This study aims to discuss relationship between job resources and employees adaptive job performance. Using the job demands-resource (JD-R) theory, the paper examines the mediating role of work engagement in the relationship between job resources and adaptive job performance. The study also explores the moderating role of psychological contract fulfillment.

The study is based on data gathered from 254 employees of hospitality sector in Pakistan through a Web-based survey. The statistical verification conducted through using partial least squares structural equation modeling.

Findings has confirmed that job resources positively related to employees’ adaptive job performance. Furthermore, the mediation effect is explained by employees’ work engagement. Interestingly, employee psychological contract fulfillment moderated the positive relationship between job resources and employees’ work engagement.

The present study expands the previous research that validates the assumptions of job demand-resources theory into hospitality employees to harness job resources with employees’ engagement and performance as well as highlight the role of psychological contract fulfillment.

The purpose of this paper is to examine the mediating role of organizational identification (OI) and the moderating role of adaptive personality (AP) between exploitative leadership (EL) and constructive voice (CV) relationship.

This study samples 154 full-time employees from Saudi Arabia and records their self-reported responses to closed-ended items in the survey. Hierarchical regression and PROCESS Macro are used for the analysis.

Utilizing social identity theory and social exchange theory, the authors demonstrate EL adversely affect CV through OI. AP also moderates EL-OI relationships. The indirect effects of EL on CV via OI are moderated by AP. In other words, adaptive employees are more likely to neutralize the adverse effects of such exploitation by adapting to the situation.

Human resource professionals and organizations must identify indicators of EL when evaluating job candidates. Organizations should also adopt communication systems that encourage employees to report any misconduct. Finally, organizations should speak out against exploitative leaders and educate their employees on ethics.

The originality is in extending the nomological network of EL to incorporate reduced employee OI and constructive deviance. It also discusses how adaptive employees mitigate exploitative behavior's negative effects.

The present study aimed to examine the relationship between humble leadership (HL) and employee adaptive performance by testing the mediating role of self-determination and the moderating role of employee attributions of HL.

A three-wave, two-source design was used to collect quantitative data from 301 employees and 45 direct supervisors of mainland Chinese enterprises. Testing the hypotheses was conducted through multiple regression analysis and moderated regression analysis.

Results showed that HL was positively related to employee adaptive performance. Additionally, the relationship between HL and employee adaptive performance was mediated by self-determination. Furthermore, this positive effect of HL on self-determination was minimized among employees who attribute HL to impression management motives but is insignificant for employees who attribute HL to performance improvement motives.

It has been widely concerned that the traditional “top-down” leadership styles are associated with employee adaptive performance; however, the role of bottom-up leadership styles on employee adaptive performance has only been sporadically examined. The present study introduced HL, a typical bottom-up leadership style and developed a moderated mediation model to investigate the potential effect of HL on employee adaptive performance. Moreover, by confirming the mediating role of self-determination, the authors further uncover how HL facilitates employees' adaptive performance. Meanwhile, the moderating role of employee attributions of HL found in this study offers new insights into the understanding of the effectiveness of HL.