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The purpose of this paper is to identify the practices that owners of public profiles in social networking sites can leverage to actively build online reputation and to evaluate the impact of the adoption of such practices on the initial formation of trust toward these individuals when they are presented as new virtual work partners.

A theoretical model was developed and an experiment with 233 participants was utilized to assess the model using partial least squares structural equation modeling.

The results suggest that individuals can build their online reputations in public profiles of social networking sites via a series of practices of self-disclosure of information and that the adoption of these practices has significant effects on the initial formation of trust toward the profile owner in virtual work contexts. Categorization mechanisms such as stereotyping, unit grouping and reputation categorization have been found to contribute to the initial formation of trust, both from an affect and cognition-based perspectives.

Little is known about the information disclosure practices in public profiles of social networking sites that new work partners can adopt to facilitate the formation of trust between them before they start working together. This study has contributed to the existing body of literature by clarifying these practices and the relative importance of online reputation to the initial formation of trust during the outset of a new virtual work relationship.

This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank employees.

The study used a descriptive and cross-sectional design with the aid of a standard scale constructed into a questionnaire. Cluster, convenience and simple random sampling techniques were used to select 1,067 respondents, of which 870 were deemed fit for the study. The theories underpinning the study were the social exchange theory (SET) and social identity theory (SIT). Four hypotheses were developed and tested using hierarchical multiple regression analysis, and moderation using PROCESS macro.

The study found that employee training and employee participation had a significant positive relationship with organizational commitment, while organizational ostracism had a significant but negative relationship with organizational commitment among bank employees. The study also found that workplace ostracism moderated the relationship between organizational climate and organizational commitment The study recommended that organizational commitment requires management training their workforce, allowing employee participation in decisions, and minimizing or outrightly eradicating the practice of organizational ostracism. It is, therefore, concluded that workers place great value on training and participation in decision-making and frown at organizational ostracism.

This paper fills in the gaps left by the paucity of empirical investigation of the moderating role that workplace ostracism plays between employee training, employee participation and organizational commitment – a feat that is lacking in developing countries. It serves as a reminder to management to prevent or entirely eliminate workplace ostracism to allay an employee's impression of being a threat to an organization when commitment is low.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

The purpose of this study is to extend the Fraud Diamond Theory to celebrity Special Purpose Acquisition Companies (SPACs) and investigate their post-Initial Public Offering (IPO) stock market performance.

After obtaining a sample of celebrity SPACs from the Spacresearch.com database, fraud risk characteristics were obtained from Lexis Nexus searches. Buy and hold abnormal returns were calculated for celebrity SPACs versus a small-cap equity benchmark for time intervals after IPO, and multiple regression analysis was performed to examine the relationship between fraud risk features and post-IPO returns.

Celebrity SPACs exhibit Fraud Diamond characteristics and significantly underperform a small-cap stock portfolio on a risk-adjusted basis after IPO.

This study only examines celebrity SPACs that conducted IPOs on the NYSE and NASDAQ/AMEX and does not include those that are traded on the Over the Counter Bulletin Board (OTCBB).

Celebrity endorsement of SPAC vehicles attracts investors who may not be properly informed regarding the risk characteristics of SPACs. Accordingly, investors should be warned that celebrity SPACs underperform a small-cap equity portfolio and exhibit significant elements of fraud risk.

The use of celebrity endorsement as a marketing device to attract investment in SPACs has regulatory implications.

To the best of the authors’ knowledge, this paper is the first to examine the fraud risk characteristics and post-IPO performance of celebrity SPACs.

The paper examines the historical shifts in policing strategies towards individuals with SMI and vulnerable populations, highlighting the development of co-response models, introducing the concept of “untethered” co-response.

This paper conducts a review of literature to trace the evolution of police responses to individuals with serious mental illness (SMI) and vulnerable populations. It categorizes four generations of police approaches—zero-policing, over-policing, crisis intervention and co-response—and introduces a fifth generation, the “untethered” co-response model exemplified by Project SCOPE in Philadelphia.

The review identifies historical patterns of police response to SMI individuals, emphasizing the challenges and consequences associated with over-policing. It outlines the evolution from crisis intervention teams to co-response models and introduces Project SCOPE as an innovative “untethered” co-response approach.

The research acknowledges the challenges in evaluating the effectiveness of crisis intervention teams and co-response models due to variations in implementation and limited standardized models. It emphasizes the need for more rigorous research, including randomized controlled trials, to substantiate claims about the effectiveness of these models.

The paper suggests that the “untethered” co-response model, exemplified by Project SCOPE, has the potential to positively impact criminal justice and social service outcomes for vulnerable populations. It encourages ongoing policy and evaluative research to inform evidence-based practice and mitigate collateral harms associated with policing responses.

Given the rising interactions between police and individuals with mental health issues, exacerbated by the COVID-19 pandemic, the paper highlights the urgency for innovative, non-policing-driven responses to vulnerable persons.

The paper contributes to the literature by proposing a fifth generation of police response to vulnerable persons, the “untethered” co-response model and presenting Project SCOPE as a practical example.

Drawing on conservation of resources theory, this study aims to develop a resource-based model depicting a decreased level of psychological resourcefulness – relational energy, as a novel explanatory mechanism that accounts for the harm of abusive supervision, and we further investigate the role of leader humor as a boundary condition.

We applied multilevel path analysis to test our hypotheses with three-time-point survey data collected from 226 supervisor-employee dyads in a telecommunication company in China across six months.

Our results show that abusive supervision is negatively related to employee relational energy, leading to a subsequent decline in employee job performance. The predictions of the depleting effects get alleviated by leader humor.

This study foregrounds the importance of employee relationship management in the workplace and reveals that some abusive supervisors may manage to sustain employee performance and relational energy by using humor in their interactions, which necessitates immediate intervention.

These findings offer novel insights into the deleterious impact of abusive supervision by demonstrating the critical role of relational energy in dyadic interactions. We also reveal the potential dark side of leader humor in the context of abuse in the workplace.

First-generation college students in the United States are a unique demographic that is often characterized by the institutions that serve them with a risk-laden and deficit-based model. However, our analysis of the transcripts of open-ended, semi-structured interviews with 22 “first-gen” respondents suggests they are actively deft, agentic, self-determining parties to processes of identity construction that are both externally imposed and potentially stigmatizing, as well as exemplars of survivance and determination. We deploy a grounded theory approach to an open-coding process, modeled after the extended case method, while viewing our data through a novel synthesis of the dual theoretical lenses of structural and radical/structural symbolic interactionism and intersectional/standpoint feminist traditions, in order to reveal the complex, unfolding, active strategies students used to make sense of their obstacles, successes, co-created identities, and distinctive institutional encounters. We find that contrary to the dictates of prevailing paradigms, identity-building among first-gens is an incremental and bidirectional process through which students actively perceive and engage existing power structures to persist and even thrive amid incredibly trying, challenging, distressing, and even traumatic circumstances. Our findings suggest that successful institutional interventional strategies designed to serve this functionally unique student population (and particularly those tailored to the COVID-moment) would do well to listen deeply to their voices, consider the secondary consequences of “protectionary” policies as potentially more harmful than helpful, and fundamentally, to reexamine the presumption that such students present just institutional risk and vulnerability, but also present a valuable addition to university environments, due to the unique perspective and broader scale of vision their experiences afford them.

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.