Search results

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

Focusing on small- and medium-sized enterprises (SMEs), which are characterized by resource restrictions, this paper aims to explore consumer segment profiles by considering demographic, personality and creativity traits to determine whether consumers with different profiles exhibit distinct affective reactions to different logo design types (organic, cultural and abstract).

This exploratory study incorporates recent methodological developments, such as the novel response style correction method, to account for response style effects in evaluations of affect toward logo design. In separate analyses, respondents are segmented according to response style–corrected logo affect and personality and creativity items. The segmentation analysis relies on reduced k-means, a joint dimension and cluster analysis method, which accounts for dependencies between items while maximizing between-cluster variability. A total of 866 respondents from the Iberian Peninsula (Portugal: n = 543; Spain: n = 323) participated.

Based on a study using unknown logos (proxy for lower levels of budget communication, characteristics of SMEs), results reveal that there are three segments of consumers based on their affective response toward logo design: logo design insensitives, cultural logo dislikers and organic logo lovers. These segments are associated with different personality traits, creativity and biological sex (although biological sex is not a discriminant variable).

The decision not to control logos by color, to increase external validity, could limit the study’s internal validity if this aspect interacts with relevant study variables. Nevertheless, the empirical evidence can be used to further test associations between consumer profiles and responses to logo design.

Findings highlight the relevance of considering complex profile segments, combining demographics, psychographics and creativity to predict affective consumer responses to brand logo design. This research provides guidelines for SMEs when choosing or modifying their logo design to appeal to different consumer segments.

This study provides managers of SMEs (less present nowadays in empirical studies) with evidence suggesting that complex customer profiles help to understand differences in affective responses to natural logo designs. Furthermore, it relies on the use of a novel methodological development that improves the accuracy of the exploratory study developed.

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 research investigates how the value creation interests and activities of different stakeholder groups within one open source software (OSS) project influence the project's development over time.

The authors conducted a case study of OpenSimulator using textual and thematic analyses of the initial four years of OpenSimulator developer mailing list to identify each stakeholder group and guide our analysis of their interests and value creation activities over time.

The analysis revealed that while each stakeholder group was active within the OSS project's development, the different groups possessed complementary interests that enabled the project to evolve. In the formative period, entrepreneurs were interested in the software's strategic direction in the market, academics and SMEs in software functionality and large firms and hobbyists in software testing. Each group retained its primary interest in the maturing period with academics and SMEs separating into server- and client-side usability. The analysis shed light on how the different stakeholder groups overcame tensions amongst themselves and took specific actions to sustain the project.

The authors extend stakeholder theory by reconceptualizing the focal organization and its stakeholders for OSS projects. To date, OSS research has primarily focused on examining one project relative to its marketplace. Using stakeholder theory, we identified stakeholder groups within a single OSS project to demonstrate their distinct interests and how these interests influence their value creation activities over time. Collectively, these interests enable the project's long-term development.

The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the health sector. It explains the impact of servant leadership on career competence and career adaptability with a serial mediating impact of psychological safety and proactive behavior as well as self-efficacy and proactive behavior.

It is a quantitative study, and it tested the suggested model in hospitals in Pakistan. The data were collected from 310 health practitioners from the hospitals, and it was analyzed with partial least square structural equation modeling.

The findings suggest that psychological safety and proactive behavior serially mediate the impact of servant leaders on career competence and career adaptability; hence, servant leadership tends to increase career competence and career adaptability of individuals. One more serial mediation has been tested with positive results between servant leadership and career competence and career adaptability.

The study takes a very well theoretically linked model which tests the serial mediating path of servant leadership to career competencies and career adaptability.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

This paper aims at explore the intervening role of servant leadership in tourism businesses' outcomes, in the context of travel agencies. Drawing on servant leadership theory, the authors develop a multimediation model exploring the relationships between servant leadership and person–job fit, work–life balance, work engagement, innovative work behavior and job crafting.

Using SmartPLS3, data collected from 942 travel agencies operating in Egypt, a questionnaire was used to obtain data on how travel agency employees envisage their organization’s adoption of servant leadership, person–job fit, job crafting, work–life balance, work engagement and innovative work behavior.

The authors show that servant leadership correlates positively with person–job fit, work–life balance, work engagement, innovative work behavior and job crafting, while job crafting correlates positively with work–life balance, work engagement and innovative work behaviors. The partial mediating roles of both job crafting and person–job fit in the link between servant leadership and work–life balance, and the partial mediating role of work engagement in the link between servant leadership and innovative work behaviors.

Up to date, research on the effects of servant leadership on person–job fit, job crafting, work–life balance, work engagement and innovative work behavior has been inadequate. In terms of contextual applicability, an empirical investigation of the relationship between these factors in travel agencies is not available. By empirically examining these relationships in the context of Egyptian travel agencies, the current study has bridged a gap in the tourism and hospitality literature, human resources management and organizational behavior literature.

本文旨在探讨仆人式领导在旅行社背景下对旅游企业成果的干预作用。借鉴仆人式领导理论, 我们开发了一个多重中介模型, 探索仆人式领导与人-工作契合度、工作-生活平衡、工作投入、创新工作行为和工作重塑之间的关系。

使用 SmartPLS3, 从在埃及运营的 942 家旅行社收集的数据, 使用问卷调查获取有关旅行社员工如何设想他们的组织采用仆人式领导、人-工作匹配、工作重塑、工作与生活平衡、工作参与和和 创新工作行为。

我们表明, 仆人式领导与人-工作契合度、工作-生活平衡、工作投入、创新工作行为和工作重塑呈正相关, 而工作重塑与工作-生活平衡、工作投入和创新工作行为呈正相关。工作重塑和个人-工作在仆人式领导与工作-生活平衡之间的联系中起部分中介作用, 工作投入在仆人式领导与创新工作行为之间的联系中起部分中介作用。

该研究进行了一些开创性的检查。迄今为止, 关于仆人式领导对人-工作契合度、工作重塑、工作-生活平衡、工作投入和创新工作行为的影响的研究还不够充分。就情境适用性而言, 尚无对旅行社中这些因素之间关系的实证研究。通过在埃及旅行社的背景下对这些关系进行实证检验, 当前的研究弥合了旅游和酒店文献、人力资源管理和组织行为文献中的空白。

El objetivo de este artículo es explorar el papel que desempeña el liderazgo de servicio en los resultados de las empresas turísticas, en el contexto de las agencias de viajes. Basándonos en la teoría del liderazgo de servicio, desarrollamos un modelo de mediación múltiple que explora las relaciones entre el liderazgo de servicio y la adecuación de la persona al trabajo, el equilibrio entre el trabajo y la vida personal, el compromiso laboral, el comportamiento laboral innovador y el diseño proactivo del puesto de trabajo.

Con SmartPLS3 se analizaron datos recopilados de 942 agencias de viajes que operan en Egipto mediante un cuestionario con el que se obtuvo información sobre cómo los empleados de agencias de viajes prevén que su organización adopte el liderazgo de servicio, el ajuste persona-trabajo, el diseño proactivo del puesto de trabajo, el equilibrio entre el trabajo y la vida personal, el compromiso laboral y el comportamiento laboral innovador.

Mostramos que el liderazgo de servicio se correlaciona positivamente con el ajuste persona-trabajo, el equilibrio entre el trabajo y la vida personal, el compromiso laboral, el comportamiento laboral innovador y el diseño proactivo del puesto de trabajo, mientras que el diseño del puesto de trabajo se correlaciona positivamente con el equilibrio entre la vida laboral y personal, el compromiso laboral y los comportamientos laborales innovadores. Mostramos también el papel mediador parcial del diseño proactivo del puesto de trabajo y del ajuste persona-trabajo, en el vínculo entre el liderazgo de servicio y el equilibrio entre el trabajo y la vida personal, asi como el papel mediador parcial del compromiso laboral en el vínculo entre el liderazgo de servicio y los comportamientos laborales innovadores.

Hasta la fecha, la investigación sobre los efectos del liderazgo de servicio en la adecuación de la persona al trabajo, el diseño proactivo del puesto de trabajo, el equilibrio entre el trabajo y la vida personal, el compromiso laboral y el comportamiento laboral innovador ha sido insuficiente. En términos de aplicabilidad contextual, no se disponía de una investigación empírica de la relación entre estos factores en las agencias de viajes. Al examinar empíricamente estas relaciones en el contexto de las agencias de viajes egipcias, el presente estudio cubre un vacío en la literatura sobre turismo y hostelería, gestión de recursos humanos y comportamiento organizacional.

Competitiveness is an individual difference variable that incorporates factors generally associated with the desire to excel in comparison to others and the enjoyment of competition. There is still much debate on whether it is helpful or harmful, which may stem from the scattered ways in which it is studied. Thereby, this study aims to properly synthesize the literature concerning the prevailing correlates, underlying theory and frequent applications of competitiveness and to set forth an outline of domains in need of further research and exploration.

The authors do so by using two methods of analysis on a representative sample of 546 peer-reviewed publications.

The authors find that competitiveness research has and will continue to grow expeditiously, but its complexity and cloudiness have not yet been attenuated.

The study uncovers opportunities for pertinent future research on competitiveness to grow more productively and collaboratively by highlighting salient works and identifying the fragmentations that have led the literature into a state of disarray.

This study aims to explore the impact of personality traits on self-perceived employability (SPE) and test if the associations are mediated by knowledge sharing (KS) through online learning during the COVID-19 pandemic. In addition, the moderation effect of trust in the relationship between KS and SPE was examined.

Based on Big Five Personality Trait Model and KS model, the authors proposed and tested the research framework with 341 samples collected from university students who experienced online learning during the social distancing caused by the COVID-19 pandemic. The measurement model was assessed to confirm the validity and reliability of the structure, then hypothesis testing was performed with the partial least square-structural equational model (PLS-SEM).

The results showed that extraversion and agreeableness positively affected SPE through KS. Moreover, trust played a moderating role on the effect of KS on SPE.

Based on the research findings, the authors suggest that academic institutions, especially universities, should provide opportunities for students to explore their personality traits. Second, the university should organize specific activities that promote knowledge sharing among students. Third, the university should encourage the creation of platforms aimed at sharing knowledge in a reliable way that increases trust in responsiveness.

The present study contributes to the literature on SPE by presenting immediate empirical evidence on the relationship between personality traits and SPE, along with mediating and moderating effects. These findings provide meaningful implications for higher education institutions that implement online learning during challenging circumstances.

The gender composition of teams remains an important yet complex element in unlocking the success of collaboration and performance in the metaverse. In this study, the authors examined the collaborations of same- and mixed-gender dyads to investigate how gender composition influences perceptions of the dyadic collaboration process and outcomes at both the individual and team levels in the metaverse.

Drawing on expectation states theory and social role theory, the authors hypothesized differences between dyads of different gender compositions. A blocked design was utilized where 432 subjects were randomly assigned to teams of different gender compositions: 101 male dyads, 59 female dyads and 56 mixed-gender dyads. Survey responses were collected after the experiment.

Multilevel multigroup analyses reveal that at the team level, male dyads took on the we-impress manifestation to increase satisfaction with the team solution. In contrast, female and mixed-gender dyads adopted the we-work-hard-on-task philosophy to increase satisfaction with the team solution. At the individual level, impression management is the key factor associated with trust in same-gender dyads but not in mixed-gender dyads.

As one of the pioneering works on gender effects in the metaverse, our findings shed light on two fronts in virtual dyadic collaborations. First, the authors offer a theoretically grounded and gendered perspective by investigating male, female and mixed-gender dyads in the metaverse. Second, the study advances team-based theory and deepens the understanding of gender effects at both the individual and team levels (multilevel) in a virtual collaboration environment.