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This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

This study aims to determine the factors influencing employee retention working in construction-related small-medium enterprises (SMEs) in Krung Thep Maha Nakhon. The study contributes to the construction site manager getting insight into employees' desired goals in the workplace. Furthermore, the study provided information about the diversity of generations (age groups), income levels and educational levels of employees working in the construction industry in the Krung Thep area.

The researcher decided to investigate a sample size of 386 respondents based on the target population. A purposive sampling method was selected by giving out questionnaires to the respondents employed in construction-related SMEs in Krung Thep. The questions comprised two major parts, which are demographic questions and measuring variables relevant to the independent variables.

The study's aim of findings is to investigate the factors that retain the employees who are pursuing their careers in construction-related SMEs. The findings of this research are to unveil that task interdependence significantly contributes to agile working. Lastly, employee retention is significantly affected by agile working among employees in an organisation.

This research only studies factors influencing employee retention among those of all ranges of ages, incomes and educational levels working in construction-related SMEs. The researcher collected data on the income level, age group and educational level of employees to use for further study.

The study is about determining the factor that affects agile working and employee retention among those working in construction-related SMEs.

This study aims to explore the holistic context of organisational staff retention in small, medium and large organisations. It also aims to identify the factors affecting the retention of organisations of different sizes.

The study implements an empirical test of a model created during previous research with the participation of 511 employees. The responses to the online questionnaire and the modelling were analysed using the partial least squares structural equation modelling method. The models were tested for internal consistency reliability, convergent and discriminant validity, multicollinearity and model fit.

Two models were tested by organisation size, which revealed a total of 62 significant correlations between the latent variables tested. Identical correlations were present in both models in 22 cases. After testing the hypotheses, critical variables (nature of work, normative commitment, benefits, co-workers and organisational commitment) were identified that determine employees’ organisational commitment and intention to leave, regardless of the size of the organisation.

As a result of this research, the models developed are suitable for identifying differences in organisational staffing levels, but there is as yet no empirical evidence on the use of the scales for homogeneous groups of employees.

The results show that employees’ normative commitment and organisational commitment are critical factors for retention. Of the satisfaction factors examined, the nature of work, benefits and co-workers have a significant impact on retention in organisations, so organisational retention measures should focus on improving satisfaction regarding these factors.

The readers of the journal would appreciate the work, which highlights the significance of employee psychology and retention for organisational success.

The study is based on primary data and, to the best of the authors’ knowledge, is one of the few studies that take a holistic approach to organisational staff retention in the context of the moderating effect of organisational size. This study contributes to a comprehensive understanding of the phenomenon of employee retention and in contrast to previous research, examines the combined effect of several factors.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Work environments are undergoing a transition and COVID-19 accelerated this change. Prior studies have associated various physical, digital and social work environment elements with occupational well-being. However, holistic approaches to the social work environment to compare the effects of the different elements have received less attention. The purpose of this study is to examine the relationship of various social work environment elements with hybrid worker well-being. The findings help organizations design their work environments and cultures for the post-COVID era.

The study builds on a quantitative survey with 1,057 respondents. The respondents were randomly selected, the answers were anonymous and the results were based on regression analysis.

The analysis indicated that working methods and practices, leadership and management practices, organizational communality and social interaction associate with hybrid worker well-being. Organizational values, reward systems and organizational structures yield no association with hybrid worker well-being.

The value of this paper is in that it investigates elements of the social work environment, presents a research model that examines the relationship of social work environment elements with hybrid worker well-being and provides new empirical data on their implications in a comparative manner.

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

Prior research has emphasised the importance of the early phases of construction projects, as well as the difficulties of procuring engineering services – especially due to the uncertainties. Despite that, studies on the public procurement of engineering services are scarce. Although scholars have shown that uncertainty may affect the choice of control modes, the level of uncertainty that characterises services is not addressed by the two task characteristics: knowledge of the transformation process and output measurability. The purpose is to investigate organisational control in public procurement of engineering services.

The existing control model was adjusted in this study by conceptually adding uncertainty as a third aspect to the two task characteristics. A single case study of the Swedish Transport Administration was used. The empirical data, comprising 14 interviews with managers from the client and engineering consulting companies, were analysed using flexible pattern matching and visual mapping approaches and then illustrated using the model.

The public client did not base its choice of control modes on uncertainty, but rather on the other two task characteristics. Consequently, the service providers argued that the chosen control modes reduced their creativity, increased their financial risks and caused unclear responsibilities. This study therefore shows that uncertainty is an important factor to consider in the choice of control modes, both from a theoretical perspective and from the service providers' point of view. The developed model may therefore be useful for researchers as well as practitioners.

This study is the first attempt to add uncertainty as a task characteristic when choosing control modes. The results contribute to the scarce control literature regarding the procurement of engineering services for construction projects and the procurement of other services with high uncertainty.

This paper aims to propose and test a corporate entrepreneurship strategy (CES) model in small- and medium-sized enterprises (SMEs) with international activity located in Andalusia (Spain) – a peripheral region with high levels of inequality in the European Union (EU).

A quantitative analysis has been carried out with data from 101 SMEs to contrast and analyze the proposed CES model. The sample data were obtained through questionnaire-guided interviews with chief executive officers. Data processing has been done using partial least squares-path modeling, a variance-based technique for structural equation modeling.

The results of this study show the positive effect of environmental conditions on the development of CES actions in Andalusian SMEs (Spain) and the positive influence of CES on the results of SMEs’ international activity. In turn, environmental conditions do not directly affect the international activity.

Although previous works address the relationship between corporate entrepreneurship (CE) and international enterprise activity, to the best of the authors’ knowledge, this work is original in testing a CES model (including CE and the entrepreneurial strategic vision) in SMEs in a region that has one of the lowest levels of development in the EU. The results have important implications for SMEs and policymakers and could be extrapolated to other emerging economies.

Crowdfunding is an increasingly popular channel for project fundraising for entrepreneurial ventures. Such efforts require fundraisers to develop and manage a crowdfunding campaign over a period of time and several stages. Thus, the authors aim to identify the stages fundraisers go through in their crowdfunding campaign process and how their engagement evolves throughout this process.

Following a multiple case study research design analysing six successful campaigns, the current study suggests a taxonomy of stages the fundraisers go through in their crowdfunding campaign management process while identifying the types of engagement displayed and their relative intensity at each of these stages.

The study proposes a five-stage process framework (pre-launch, launch, mid-campaign, conclusion and post-campaign), accompanied by a series of propositions outlining the relative intensity of different types of engagement throughout this process. The authors show that engagement levels appear with high intensity at pre-launch, and to a lesser degree also at the post-launch stage while showing low intensity at the stages in between them. More specifically, cognitive and behavioural engagement are most prominent at the pre- and post-launch stages. Emotional engagement is highest during the launch, mid-launch and conclusion stages. And social engagement maintains moderate levels of intensity throughout the process.

This study focuses on the campaign process using engagement theory, thus identifying the differing engagement patterns throughout the dynamic crowdfunding campaign management process, not just in one part.

In a rapidly shifting market, organizations seek more diverse and innovative employee development interventions. Yet, these initiatives may have limited impact without employees’ engagement. This conceptual paper aims to propose self-leadership as a value-added strategy for promoting both individual and organizational development.

The authors conducted a conceptual analysis with three case examples. The cases were purposefully selected, aiming to comprehend how the concept of self-leadership has been applied within organizations and to identify real-life examples where self-leadership has been adopted as an organizational strategy.

This study demonstrates that self-leadership plays a significant role in facilitating human resource development (HRD) initiatives. Specifically, the authors illustrate how self-leadership interventions in companies empower individuals to take charge of their development, aligning personal and organizational goals. When effectively applied, self-leadership strategies positively impact HRD practices in the areas of training and development, organization development and career development, yielding benefits for both employees and employers.

This study addresses knowledge gaps in the emerging field of self-leadership in HRD by providing three companies’ examples of how self-leadership can add value to HRD. The findings offer unique insights into the synergy between self-leadership and HRD, benefiting academics interested in this line of inquiry and HRD practitioners seeking innovative approaches to employee and organizational development.