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This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.

This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.

The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.

These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.

Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

The intention of consumers to behave sustainably is not a reliable predictor of sustainable hospitality choices. This intention-behaviour gap represents one of the biggest challenges for marketers and environment-friendly businesses. To address this issue, this study aims to draw upon the intention-behaviour gap. The authors revise the sustainable hospitality literature to identify the limitations, to evaluate the extent to which the intention-behaviour gap is embedded in the hospitality literature and to provide practical guidance on how to move research forward in the sustainable hospitality field.

The authors adopted a five-step process to review and analyse 71 scientific papers published in 14 Hospitality Journals. The authors developed a descriptive overview of the literature showing the publications in this field over the years, the sustainability practices implemented by companies and consumers and the setting of the studies. Finally, the authors conducted a critical analysis of research in sustainable hospitality adopting the intention-behaviour gap lens.

Leveraging the descriptive overview and critical analysis, the authors offer four directions for future research to address the existing literature limitations. The authors encourage scholars to expand the scope of the research setting, investigate diverse sustainability practices, integrate existing knowledge on the intention-behaviour gap into sustainable hospitality research and combine traditional research methods with emerging technologies.

This study exposes the theoretical challenge of applying conventional behaviour theories to sustainable hospitality, prompting a call for framework re-evaluation. It offers practical insights, empowering researchers, marketers and policymakers to navigate and mitigate the intention-behaviour gap in sustainable hospitality.

The originality of this paper is underscored by its distinctive focus on the unique intention-behaviour gap within sustainable hospitality, coupled with a compelling call to re-evaluate traditional behavioural frameworks. It provides a roadmap for future research in sustainable hospitality, benefiting researchers, policymakers and marketers in promoting sustainable initiatives.

A majority of consumers are supportive of socially responsible companies making positive contributions to their communities. However, results of empirical studies on consumers’ attitudes toward corporate social responsibility (ACSR) and their purchasing intentions (PI) have been inconsistent. The purpose of this paper is to measure the strength of association between ACSR and PI. This study also aims to examine the moderating effects of firm characteristics (product type and commitment to green/sustainability initiatives), consumer demographics (gender and age) and external factors (geographic region).

The authors conducted a systematic search, which yielded 28 studies that met the criteria for inclusion in the meta-analysis (total participants = 12,242). This study used meta-analysis to examine the association between ACSR and PI using random effects analyses. Subgroup analyses and meta regression were used to detect moderators in the meta-analysis.

The main result showed that the average weighted correlation (r+) was 0.478, indicating that ACSR had a strong positive relationship with PI. Subgroup analyses indicated geographic region and product type had no significant moderating effect on the relationship between ACSR and PI. However, the difference for commitment to green initiatives was marginally significant. The high levels of heterogeneity (Q = 535.199, I² = 94.955) and a possible absence of publication bias were evident in the meta-analysis.

This meta-analysis can make meaningful contributions to the existing body of knowledge on corporate social responsibility by testing the influence of the important moderators that include geographic region, product type and commitment to green initiatives.

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the pre-whistleblowing policy period is 2014–2016 and the post-whistleblowing policy period is 2017–2019 with a total of 780 observations and the data are analyzed using ordinary least squares (OLS) regression analysis. Data are collected from annual reports, corporate governance reports, and companies’ website. The empirical analysis shows that whistleblowing policy coefficient is negative and significantly impacts EM in Egyptian firms. The result shows that when the firm adopts a whistleblowing policy, it led to decrease in EM. In addition, we provide strong and robust evidence by the difference-in-difference (DID) method to show that whistleblowing is significantly negatively associated with the extent of EM, which indicates that firms have an effective whistleblowing policy and can have several benefits. Firstly, it can help to identify and prevent illegal or unethical behavior within an organization, which can ultimately save the company from potential legal and reputational damage. Secondly, a whistleblowing policy can empower employees to speak up about any concerns they have, without fear of retaliation, which can help to create a more transparent and ethical work environment. Overall, an effective whistleblowing policy can contribute to the long-term success of a company and the broader economy. The findings of this chapter are relevant to policymakers, governments, management, employees, and shareholders to constraining EM in Egyptian firms.

The purpose of this experimental study is to examine the effects of climate change corporate social responsibility (CSR) and corporate social advocacy (CSA) messages on public perceptions of companies and collective action intentions.

This study employs a 2 (message type: CSA vs CSR) × 2 (environmental issue: single-use plastics vs renewable energy) × 2 (company: Target vs Walmart) plus control online experimental design.

There were no main effects of message type on outcomes; however, green consumer identity moderated the relationship between message type and green purchase intention as well as negative word-of-mouth.

This study responds to calls by scholars to empirically compare the effects of CSR and CSA messages. Additionally, we consider group-level processes, like ingroup identity, in influencing strategic communication outcomes.

Working remotely in a COVID-19-induced lockdown has been challenging for both organisations and their employees; studies report that job demands changed, and teleworkers experienced increased burnout. This paper explores the negative employee outcomes that this work arrangement brings along and offers possible solutions to counter such negative outcomes since they could be detrimental to the much-touted future of work.

The study adopted a time-lagged longitudinal design and collected two-waved data from 403 quaternary sector employees. The data were analysed using structural equation modelling and model-21 in PROCESS macro for SPSS.

Findings affirm that employees experienced increased job demands during this crisis. Employees reported an increase in turnover intention because of burnout caused by increased job demands. However, increased task interdependence alone did not have any effect on turnover intention. The perceived organisational task support (POTS) was found to forestall the negative effect of job demands on burnout, and employee resilience (ER) buffered the burnout and turnover intention relationship.

Providing remote work task support and boosting resilience among employees will help in doing away with the negative effects of teleworking. However, managers shall prioritise reducing job demands for teleworkers.

The linkage between work factors and turnover intention is well established. Drawing on the event system theory and using the COVID-19 context, the present study added to the existing knowledge by studying the role of job demands (workload pressure and task interdependence) on turnover intention through the mediation of burnout. The study goes beyond the existing literature by accounting for POTS as a first-level moderator between job demands and burnout relationship, and ER as a second-level moderator between burnout and turnover intention relationship.

The purpose of the present study is to investigate the extent to which female and male university students from low-income countries express different entrepreneurial intentions. Specifically, the study empirically tests whether the anticipated financial returns to entrepreneurship versus salaried employment, or the perceived barriers to entrepreneurship exert a stronger influence on the relationship between gender and entrepreneurial intentions.

To test the relationship of anticipated rewards versus barriers to entrepreneurship on gender and entrepreneurial intention, the study uses new data from a field survey in Sierra Leone and employs multiple mediation analyses.

The authors find that the relationship between gender and entrepreneurial intentions operates through the mediator of perceptions of the financial returns to entrepreneurship but not perceived barriers to entrepreneurship.

The authors study intent, not behavior, acknowledging that cognitive intent is a powerful predictor of later behavior. Implications for future research on entrepreneurship in the African context are discussed.

The results from this study can be applied to both pedagogic and business settings in the field of entrepreneurship, with concrete implications for policymakers.

Results suggest that the gender gap in entrepreneurial intentions (EI) for science, technology, engineering and mathematics (STEM)- and business-educated students in Sierra Leone is predominantly influenced by anticipated financial returns to occupational choices, as opposed to perceived barriers to entrepreneurship, a more frequently studied antecedent to EI.

This study aimed to examine the direct impact of work–life balance on employee retention and turnover intentions among doctors in Pakistan. Further, it also aimed to test the mediating role of job satisfaction on these relationships.

This study's data were collected from 394 doctors working in public hospitals in Pakistan, using survey-based questionnaires and stratified random sampling technique. For data analysis, structural equation modelling was utilised to investigate the direct and indirect associations among the variables, while Statistical Software for the Social Sciences (SPSS) was used for data management.

Work–life balance was found to have a positive association with employee retention and a negative association with turnover intention. Results suggest that a fair work–life balance is a significant predictor of employee retention and turnover intention. Also, job satisfaction significantly mediated the relationship between work–life balance and employee retention and between work–life balance and turnover intention.

This study's focus was limited to doctors working in public hospitals. Thus, future research can extend the scope to other segments such as nurses, paramedics and pharmacists from both public and private organisations.

Human resource (HR) executives can improve employee retention and turnover intentions through strategic implementation of work–life balance practices. Policymakers should stress upon hospitals to implement favourable working hours that are satisfactory to employees to reduce turnover intention.

In the healthcare industry, suitable work–life balance strategies will help improve employees' lifestyle, which will positively impact their family and social relationships.

This study is expected to contribute to the existing healthcare literature in the context of Pakistan by explaining the process by which work–life balance affects employee retention and turnover intention. Specifically, job satisfaction is the mechanism that explains these relationships.

This study aims to examine the determinants of adoption intention toward the rooftop solar photovoltaic (RSPV) systems among residents of peri-urban villages of Gurugram, Haryana, India. This study also analyzes the impact of the adoption of RSPV systems on carbon neutrality from a behavioral perspective.

Data was collected using a self-administrated structured questionnaire from 208 male villagers (195 usable) of 22 villages using the purposive sampling technique.

Results revealed that relative advantage, followed by simplicity, trialability, observability and compatibility, positively and significantly impact villagers’ attitude toward adopting RSPV systems in their homes. Perceived severity and perceived vulnerability significantly influence the perceived behavioral control of villagers toward adopting the RSPV systems. The results show villagers’ attitudes, subjective norms and perceived behavioral control are the essential predictors of their adoption intention of the RSPV systems. Most notably, carbon neutrality was significantly affected by villagers’ adoption intention of RSPV systems as the renewable energy source in their homes.

The findings of this study provide that innovation attributes are important factors in shaping the adoption intentions of customers toward RSPV systems. This study is also the extent of previous studies measuring customers’ perception of adopting renewable energy in developed and emerging countries worldwide.