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The purpose of this paper is to examine the relationship of sustainable development in businesses with corporate social responsibility (CSR) and accounting, in 53 developed and emerging economies over the period 1997‐2008.

The authors test the relationship of sustainable development in businesses with CSR and accounting using ordinary least squares estimation technique for country‐level panel data.

The results of the analyses provide evidence that sustainable development is strongly related to CSR and accounting standards, even after controlling for a variety of macroeconomic variables such as inflation, foreign direct investment, and unemployment. Moreover, the authors find that sustainable development is strongly and positively associated with customer satisfaction and the availability of senior managers.

Conclusions that have been drawn are important for a large group of stakeholders such as investors, companies' managers, employees, customers, suppliers, governmental and private regulatory agencies, and the general public, indicating that socially responsible firms and good accounting standards are likely to contribute to sustainable development in businesses in developed and emerging countries.

To the best of the authors' knowledge, this is the first country‐level study of its kind that attempts to explore the association of sustainable development in businesses with CSR and accounting standards.

While internationalization of firms can be a source of growth in profitability, it can also result in huge losses due to the risky internationalized environment. Success in the home countries does not guarantee success internationally. The objective of this study is to identify the main business factors affecting performance of firms in the process of internationalization.

Ten business factors have been selected to investigate their relationship with the business performance in the internationalization process of Chinese manufacturing firms. The ten business factors are transformed into four dimensions (principal factors) using the method of factor analysis. Using the categorical regression method, relationships between return on assets (ROA) and the four dimensions extracted are examined.

The findings reveal that marketing capability of firms plays the most important role in improving performance of firms that embrace internationalization.

The study is confined to data collected from the Yangtze River Delta region via the method of survey, and it is generally agreed that China is a large market composed of distinctively different regional sectors, and there are significant differences in the level of development among the regions.

Performance of firms that embrace internationalization is affected by different business factors. If these factors could be identified, it would be possible to engineer the performance of firms.

From a political perspective, the research provides a better understanding on how to improve the internationalization performance for firms, which do not have such experience in the emerging economies.

This paper sets out to provide evidence of the convergent and discriminant validity of a recently developed leadership questionnaire, the Transformational Leadership Questionnaire (Local Government Version) (TLQ‐LGV). Evidence is presented, from a random, stratified sample of 1,464 male and female managers, working in local government, that each of the scales was significantly correlated with each of five criterion variables, even when the sample was divided by level, sex, and level x sex. Multiple regression analyses suggested differential patterns of relationships between the scales and the criterion variables among different groups and sub‐groups of managers, divided by level, sex, and level x sex. These latter data were interpreted as evidence of the discriminant validity of the instrument.

Social work teams can provide a secure base for social workers, supporting them to manage the emotional demands of child and family social work (Biggart et al., 2017). As the COVID-19 pandemic has necessitated increased remote working, social workers have needed to maximise their use of virtual networks and navigate new ways of connecting with colleagues. This study aims to examine the extent to which social work teams can function as a secure base in the context of remote working.

Between 19th March and 13th June, the authors undertook 31 in-depth, qualitative interviews with child and family social workers across 9 local authorities in England. this research captured social workers’ perspectives on remote working and team support throughout lockdown in England.

In this study, the authors report findings in three key areas: how social workers experienced the sudden shift to increased remote working; how social work teams provided a secure base for remote working; and the challenges for sustaining the team as a secure base when working remotely.

These findings will be of interest to social workers, managers and local authorities as they adapt to the challenges of increased remote working in child and family social work.

This paper aims to represent an exploration of drivers of workforce agility under the lens of dynamic capabilities to advance the existing workforce literature on agility and strategic human resource management.

In-depth qualitative interviews with senior information technology professionals, managers, directors and leadership were conducted. Data coding and analysis followed the Gioia methodology to develop a theoretical framework.

The theoretical paradigm of workforce agility is seeing revisions. In the past it was solely connected to resource-based view theory, current literature superficially speaks of the link with dynamic capability but lacks comprehensive and strategic understanding. The research brings in the evolutionary change by viewing workforce agility directly under the lens of dynamic capability theory and recognizes workforce agility as a high-level strategy. Based on the analysis of the qualitative interviews this study has developed a conceptual heuristic of workforce agility drivers, interlinked with dynamic capabilities micro-foundations – “sensing”, “seizing”, and “continual renewal”. This paper conceptualizes workforce agility as a response to high pressures for the dynamic capability of the company, which requires reconfiguration and redeployment of external and internal human resources and an inherent need to bring some stability to the internal resources of the company.

There is a growing body of literature linking organizational agility with dynamic capabilities, which overlooks workforce agility. This study is theory-based research on workforce agility, which guides practitioners in making human resource processes more agile.

This article tackles the problems encountered when introducing a management by objectives system into an organisation. It outlines a checklist which can help the practising manager achieve a smooth transition from “what was” to “what will be”.

This paper aims to examine the concept of learning organization (LO) in the United Arab Emirates (UAE). Its objective is to provide initial insight into the potential impact of cultural context on how business managers perceive and interpret the LO theory and practice.

The study was conducted in two phases; the first phase involved a focus group review and discussion of the LO concept and major LO models. With insights gained from the focus group discussions, the second phase of the study developed a number of hypotheses on the potential impact of national cultural orientations on the LO concept, which were tested with managerial responses to a survey.

While UAE managers viewed and interpreted the LO concept in several different ways, most qualitative comments emphasized the following four aspects of an LO: workplace learning, organizational learning, learning climate and learning structure. Both sets of data revealed strong linkages between dimensions of national culture and the LO concept. Organizational culture partially mediated the relationship between national cultural orientations and aspects of an LO. Potential barriers to the implementation of the LO concept as perceived by respondents were largely related to national cultural value orientations and organizational cultures. The findings suggested that Western LO models and measurement instruments do not fully capture the socio-cultural reality of UAE-based organizations and the manner in which they view and interpret the LO concept and practices in their specific context.

Being a preliminary and largely reflective in nature, the present study has relied more heavily upon the qualitative data than the survey data.

The findings of this study document the value of culture-specific criteria to monitor the performance of companies in their LO journey rather than using a standardized LO assessment model.

The study represents an initial attempt at enhancing the understanding of the impact of national culture on the development and application of the LO concept and the challenges it faces in the UAE context.

Executive sponsors play a significant role in the success of megaprojects which, in turn, affect national economies and millions of people. However, the literature on the requisite attributes of project sponsors on megaprojects is still sparse. The purpose of the paper is to provide guidelines to company boards and executives who are tasked to appoint suitable executive sponsors to megaprojects. Thus, the paper contributes to the sparse literature on megaproject sponsors.

A total of 26 senior managers, with experience in megaprojects ranging from 8 to 15 years – and who were involved in 6 recent megaprojects with a combined value of US$13.75bn – were interviewed on the attributes of megaproject sponsors. Transcriptions of semi-structured, open-ended interviews were analysed with computer-assisted qualitative data analysis software (CAQDAS).

The study identified the most essential attribute as appropriate seniority, being empowered and accountable, with appropriate seniority, being empowered and accountable, with apposite credibility and with both personal and positional power. The study also uncovered 13 attributes – all components of “competence” – which have not previously been explicitly identified in literature as elements of sponsor “competence”.

In the current study guidelines are provided for the selection and appointment of appropriate megaproject sponsors.

The rapidly evolving competitive global marketplace with its culturally diverse customers has increased demand for multinational corporations (MNCs) to accelerate global innovation. Leaders increasingly face the challenge of facilitating global and local team knowledge in order to improve strategic planning and execution for new products and services worldwide. An unresolved question in this regard is how global leaders can facilitate multicultural team collaboration aimed at improving performance of global innovation initiatives? Addressing this research question, a qualitative study was conducted focusing on the role of global leadership in facilitating multicultural collaboration and global innovation performance. The study included interviews with 105 global project leaders at 36 MNCs with headquarters based in Europe, Asia, and North America. These exploratory findings demonstrate how global leadership behaviors can facilitate cross-cultural collaboration for international project performance.

Audits are an essential part of supply chain management, whether they be of a single supplier's facilities or the whole supply chain. Before the COVID-19 pandemic, auditors mainly conducted supplier audits in-person and on-site. Subsequent travel restrictions have meant that auditors have had to perform these audits remotely. The purpose of this paper is to conceptually describe the emerging phenomenon of remote audits and explore the implications of this change for the future.

This exploratory research used qualitative interviews with key stakeholders (firms, auditors and regulators) to provide an empirical basis for the study. A total of 60 interviews were conducted in two rounds with 40 respondents from 26 organizations. A process perspective lens was used to explore the fundamental changes in supplier audits.

The study provides an interpretative conceptual framework of remote supplier audits grounded in key factors (audit process, use of technologies, document and record sharing) and identifies a set of contingency factors (technological sophistication, reputation for integrity, maturity of internal audit processes, and level of complexities and risk involved) that affect the effectiveness of remote audits.

Remote supplier audits have radically changed how supply chains operate. This paper presents the first empirically-grounded study on remote auditing. It provides a springboard for future research in this domain and practical implications for managers to assist them with the development of remote auditing in their firms and supply chains.