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This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT).

To achieve the objective of this article, an exploratory and quantitative study was developed. The instrument developed followed all the steps recommended by Koufteros (1999) and MacKenzie et al. (2011), from the elaboration of the constructs based on the theory to the factorial validation of reliability.

The tests applied reveal that the instrument has statistical validity and can be applied to models that seek to explain the individual motivations for committing accounting fraud.

We did not develop a mathematical model. As a suggestion for future studies, it is recommended to focus on developing a mathematical model relating the motivations to commit accounting fraud with variables capable of measuring the quality of governance or related to performance. In addition, study factors that may moderate these relationships.

The validated instrument can be used by auditors and gatekeepers to detect the risk of fraudulent behavior.

The instrument validated here may be useful to researchers who wish to test the motivations for committing fraud in structural models.

There is little research on accounting fraud on how to define theoretical constructs (as far as the literature review has reached, to the best of the authors’ knowledge, none has been identified). In addition, few studies have been identified that suggest the OIT as an adequate theoretical lens to illuminate the phenomenon of accounting fraud.

The authors’ contention in this paper is that the expression of subsidiary strategy in IB literature has become fragmented and incomplete. Therefore, this study aims to propose a rethink on how IB scholarship approaches the important issue of subsidiary strategy by holistically examining the discrete and integrated set of activities, choices and decisions that constitute the subsidiary strategy process for, in this context, assuming a competence-creating role within the multinational enterprise (MNE).

A conceptual model is designed to illustrate the holistic process of subsidiary strategy from assigned to assumed role and how a subsidiary can navigate a pathway to elevated performance and survival.

The paper identifies the key integrated elements that constitute a holistic strategic process that can enhance a subsidiary’s standing within the MNE and maximise its survival prospects.

Particular focus is placed on subsidiaries that strategise to advance their internal corporate role to competence creator via upgraded knowledge capabilities.

This paper offers a roadmap for IB scholars to contribute to a future discourse around the subsidiary strategy process for assuming a competence-creating role.

The purpose of this study is to explore the influence of employee development programs on organizational commitment and its subsequent impact on employee turnover intention by considering individual differences for non-medical staff in a health-care institution in Lebanon. This study is relevant in understanding and addressing the brain drain phenomenon in the Lebanese health-care sector.

Correlational analysis and hierarchical regression were conducted to examine the relationships among employee development, organizational commitment and turnover intention. The study also made use of Process by Hayes to examine the existence of a moderated mediated relationship, which is the central point of this research.

Results indicate that when holding constant frequency of training, individuals high in commitment report a lesser intention to leave compared to those low in commitment. As a first-stage moderated mediation model is understood, this finding shows that the indirect effect of frequency of training on turnover intention through organizational commitment is moderated by individual differences.

The findings of this study, based on the human capital theory and social exchange theory, enhance our understanding of how employee development influences organizational commitment, predominantly in the context of Lebanon’s health-care sector grappling with brain drain. Additionally, by integrating both the self-determination theory and the expectancy theory, the study provides a new stance on how intrinsic motivational factors contribute to a better understanding of this complex relationship, especially considering the brain drain dilemma. This study addressed the gap in research studies that failed to explore the extent of the relationship between employee development and turnover intention by highlighting the importance of looking at the relationship as a moderated mediated type of relationship. The findings highlight the importance of organizations implementing the right development programs, as they yield higher levels of organizational commitment and subsequently decrease the intention to leave. This study is important for health-care organizations in Lebanon, suggesting a strategic approach to retain skilled professionals amidst ongoing migration challenges.

Despite the burgeoning interest in corporate universities (CUs), their pragmatic application and ongoing evolution present challenges. This study aims to analyze the South Korean CU landscape from a balanced perspective to draw implications for the sustainable development of CUs.

The study uses a case study method to systematically explore CUs in South Korea by reviewing the South Korean government reports on CUs. The cases of CUs are analyzed based on the holistic model of CUs, which functions as an analytical framework.

By analyzing four groups of CUs, namely, in-house colleges, corporation colleges, technical colleges and in-house college-type lifelong educational establishments, implemented in South Korea, this study draws implications for the sustainable development of CUs, using the holistic CU model.

By analyzing cases of CUs from a new perspective, this study contributes to expand knowledge on CUs and suggests implications for organizations aiming to establish and sustain their own CUs tailored to their specific needs. Furthermore, this paper delves into the support necessary for the successful implementation and sustainable development of CUs, spanning organizational/team, national and individual levels.

With 43.2 million coronavirus cases and 525,000 deaths in 2022, India ranked second worldwide, after the United States (84.6 million cases and 1 million deaths), according to the latest available June 2022 COVID-19 impact data.

Amid people’s growing mistrust in the government, India’s news media enhanced the nation’s distinguished designation as the world’s largest and most populous democracy. India’s news media inform, educate, empower, and entertain a surging population of 1.4 billion people, which is roughly one-sixth of the world’s people.

Drawing upon the media agendamelding theoretical framework, we conducted a case study research into interplay between two prominent democratic institutions, the media and the government, to analyze the role of the COVID-19 pandemic in redefining India’s networked society.

India’s COVID-19 pandemic aggravated internecine tensions between media and government relating to four key freedom issues: (1) world’s largest COVID-19 lockdown affecting 1.3 billion Indians from March 25, 2020 to August 2020 with extensions and five-phased re-openings, to restrict the spread of COVID-19; (2) Internet shutdowns; (3) media censorship during the 1975–1977 “Emergency”; and (4) unabated murders of journalists in India.

Although the COVID-19 pandemic caused deleterious problems debilitating the tensions between the media and the government, India’s journalists thrived by speaking truth to power. This study delineates key aspects of India’s media agendamelding that explicates how the people of India form their media agendas. India’s news audiences meld media messages from newspapers, television, and social media to form a picture of the issues, insights, and ideas that define their lives and times in the 21st century digital age.

This study aims to develop and test a model of the antecedents, mediators and consequences of the glass cliff phenomenon through public sector service organizations in Iran to explore more insights on gender inequality in managerial positions.

The current research was conducted based on a mixed-method approach, using both qualitative and quantitative research designs. First, the qualitative method includes content analysis by conducting semi-structured interviews with 20 university professors and expert managers working in public sector service organizations in Iran. The outcomes of the qualitative phase lead to designing the conceptual framework and research hypothesis. Then, through a quantitative phase, 384 female managers working in public sector service organizations in Iran are selected using stratified random sampling and fill out the research questionnaire. The exploratory factor analysis was used to verify the model. Moreover, structural equation modeling, using AMOS 24, was used to test the research hypothesis.

The findings of the qualitative phase were represented in three categories including antecedents (e.g. the characteristics of women’s leadership, the selection of women based on meritocracy criteria, women’s preferences and organizational factors), mediation effect (e.g. succession planning, personal development planning and support networks) and consequences of the glass cliff phenomenon (e.g. positive and negative consequences). The results of the exploratory factor analysis show there are ten components, explaining 88.5% of variances. Moreover, the test of the structural model supports the direct effect of antecedents on the glass cliff phenomenon. The results also show the effect of the glass cliff phenomenon on consequences through mediation effects.

There are some limitations that can be addressed by other researchers. Accordingly, the limited number of female managers in Iran prevented larger quantitative research. Moreover, the current research only found casual and mediation consequences of the glass cliff phenomenon, and potential moderators were not considered in this study.

The present study’s innovations may include using a mixed-method approach to investigate the antecedents, mediators and consequences of the glass cliff phenomenon in this study and examining the model constructs in some public sector service organizations. This research may provide a deep understanding of the antecedents, mediators and consequences of the glass cliff phenomenon by finding new factors using a mixed-method approach.

Most research has investigated the fear of missing out (FOMO) in the context of online activities, often associated with negative personal outcomes such as fatigue and stress. However, given the increased desire to be informed and included associated with FOMO, organizations that can effectively meet these needs may develop or strengthen social and structural bonds, thereby turning short-term customers with FOMO into lifelong patrons. This study aims to examine the relationship between FOMO and favorable organizational outcomes as mediated by several constructs associated with the desire for information and inclusion.

This research was conducted within the higher education sector of the service industry. FOMO served as the IV. The mediators represented context-specific aspects of campus involvement and inclusion. Organizational outcomes related to the long-term services relationship served as the DVs. The sample consisted of 435 students recruited from research pools at two southern universities in the USA. Exploratory factor analysis, OLS regression and the Hayes–Macro were used to examine the data.

The results demonstrate that FOMO is positively associated with students’ desires for information and inclusion (informal peer interaction, campus involvement, informal faculty interaction, campus information media use and a preference for in-person course scheduling), which are associated with the desirable university outcomes of satisfaction, connection and alumni donation/activity intentions.

If a university fosters unstructured time spent with faculty and peers, and promotes campus information media involvement, students with higher levels of FOMO are more likely to be satisfied, feel connected to the university and report intentions to donate time and money as alumni.

Prior research on FOMO is generally focused on internet and social media use; this study takes a broader perspective and identifies the effect of FOMO on a desire for information and inclusion within a novel context (a service environment). It also associates FOMO with favorable long-term service relationship outcomes that fortify social and structural bonds.

In the prior literature, the motivation to adopt wearable fitness technology (WFT) has been linked with either intrinsic or extrinsic. However, how the subcategories of extrinsic motivations (identified, introjected and external) affect the consumers’ WFT adoption decision remains sparse. Furthermore, do regulatory focus (prevention vs promotion) and gender differences the effects of different motivations on WFT adoption is almost unknown in the health-care marketing literature. This study aims to fill the above-mentioned gap and to unfold the WFT adoption beyond the traditional motivation by incorporating the organismic integration theory (part of self-determined theory) and regulatory focus theory.

This study used a questionnaire-based survey. Using the “AMOS” survey, questionnaire responses of 641 respondents were analyzed and validated by using structural equation modeling. All the variables were adopted from the literature.

The results show that intrinsic, identified and external motivations have the greatest impact on consumers’ decisions, while introjected motivation was not significant directly. The moderation effects of regulatory focus are significant in such a way that prevention focus influences the introjected motivation and promotion focus affects the external motivation and WFT adoption decision. Furthermore, the findings on gender moderation suggest that women are more intrinsically motivated, and men are more externally motivated for WFT adoption.

The new insights and contributions of this study provide a better understanding of WFT adoption and help sellers develop more effective marketing strategies.

This study incorporates subcategories of extrinsic motivations to provide a deeper understanding of consumers’ behavior. Furthermore, this study applies a unique framework of organismic integration theory to consumers’ WFT adoption. It is also among very few research that investigate regulatory focus and gender impact on consumers’ WFT adoption.

The potential applications of information and communication technologies in the workplace are wide-ranging and, especially since the COVID-19 pandemic, have increasingly found their way into the field of electronic performance monitoring (EPM) of employees. This study aims to examine the influence of EPM on individual performance considering the aspects of privacy invasion, organizational trust and individual stress within an organization. Thus, important insights are generated for academia as well as business.

A theoretical framework was developed which conceptualizes perceived EPM as independent variable and individual performance as dependent variable. Moreover, the framework conceptualizes three mediator variables (privacy invasion, organizational trust and individual stress). Based on a large-scale survey (N = 1,119), nine hypotheses were tested that were derived from the developed framework.

The results indicate that perception of EPM significantly increases privacy invasion, reduces organizational trust, increases individual stress and ultimately reduces individual performance. Moreover, it was found that privacy invasion reduces organizational trust and that this lowered trust increases individual stress. Altogether, these findings suggest that the use of EPM by employers may be associated with significant negative consequences.

This research enriches the literature on digital transformation, as well as human–machine interaction, by adopting a multidimensional theoretical and empirical perspective regarding EPM in the workplace context, in which the influence of EPM perceptions on individual performance is examined under the influence of different aspects (privacy invasion, organizational trust and individual stress) not currently considered in this combination in the literature.