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The purpose of this paper is to study the experiences of middle-class working mothers from the ITES (Information Technology Enabled Service) sector in India during the COVID-19 pandemic. Their experiences of work from home are studied in the backdrop of the ideal worker model at work and the adult worker model at home. Further, the study aims to identify the need for sustainable, inclusive practices for working mothers in Indian organizations to break the male breadwinner model in middle-class households.

A qualitative approach to collect data from 39 middle-class mothers working in MNCs in four metro cities in India. The semi-structured, in-depth interviews focused on their experiences of motherhood, care and work before, during and after the COVID-19 pandemic.

The pandemic made it evident that the ideal worker model in organizations and the adult worker model at home were illusions for working mothers. The results indicate a continued obligation of the “ideal worker culture” at organizations, even during the health crisis. It made the working mothers realize that they were chasing both the (ideal worker and adult worker) norms but could never achieve them. Subsequently, the male breadwinner model was reinforced at home due to the matrix of motherhood, care and work during the pandemic. The study concludes by arguing the reconstruction of the ideal worker image to make workplaces more inclusive for working mothers.

The study is placed in the context of Indian middle-class motherhood during the pandemic, a demography less explored in the literature. The paper puts forth various myths constituting the gendered realities of Indian middle-class motherhood. It also discusses sustainable, inclusive workplace practices for mothers from their future workplaces' standpoint, especially in post-pandemic times.

Soft skills which are a combination of personal qualities and interpersonal skills that help an employer perform their job are an increasingly important concern to businesses and academia, the purpose of this paper is to determine how students ranked the importance of soft skills and compare their rankings to retailing and tourism management faculty and businesses.

A cross-sectional survey of students, faculty and industry leaders was conducted using an existing survey instrument validated by Crawford et al. (2011). Faculty who were members of retailing and tourism management professional organizations were solicited to participate in the study. Retailing and tourism management students from the researchers’ university were sent a link to complete the survey. All participants were asked to rank the order of importance of the soft skills and their characteristics.

Variations in the importance of soft skills were reported between the three groups. Variations in the importance of the soft skills characteristics were also identified between the students, faculty, and industry leaders. While communication was identified as the most important soft skill by all three sample groups, experiences was the least important for students and leadership was the least important for faculty and industry leaders.

A limitation of the study was the variation in the sample sizes between the student, faculty, and industry sample. The strength of this study lies in the ability to provide evidence for the need to compare soft skills research results for retailing and tourism management students. Soft skills are found to be important to all three groups, but differences indicate faculty and industry need to work together to clarify exactly what soft skills students need to successfully compete for employment in the retailing and tourism management field.

As the work world continues to change, employers seek workers who have soft skills that support their knowledge base. While technical skills are a current part of educational curricula, soft skills need to be emphasized at the university level so that students gain expertise that prepare them to be successful in this changing workplace.

The Managerial Auditing Journal (MAJ) started publication in 1986 and celebrates its 35th year of publication in 2020. The purpose of this study is to provide a detailed bibliometric analysis of the journal’s primary trends and themes between 1986 and 2019.

This study uses the Scopus database to analyse the most prolific authors in the MAJ along with their affiliated institutions and countries; the work also identifies the MAJ articles cited most often by other journals. A range of bibliometric devices is applied to analyse the publication and citation structure of MAJ, alongside performance analysis and science mapping tools. The study also provides a detailed inter-temporal analysis of MAJ publishing patterns.

The MAJ publishes around 40 articles each year with citations of this work steadily growing over time. The journal has attracted contributors from around the globe, most often affiliated with the USA, the UK and Australia. Thematic evolution of the journal’s themes reveals that it has expanded its scope to include topics such as internal auditing, internal control and corporate governance, whilst co-authorship analysis reveals that the journal’s collaboration network has grown to span the globe.

As this study uses data from the Scopus database, any shortcomings therein will be reflected in the study.

This study provides the first overview of the MAJ’s publication and citation trends as well as the evolution of its thematic structure. It also suggests future directions that the journal might take.

The study examined the relationship between workplace toxicity and turnover intentions among Indian healthcare employees. It also explored the role of gratitude as a moderator in the workplace toxicity–turnover intentions relationship.

The study is based on a cross-sectional research design. The sample comprises 315 employees from the Indian healthcare sector. Approximately, 400 employees are approached both through email and office visits. Responses were received from 336 participants, and 21 incomplete questionnaires were discarded. The relationships between four variables of workplace toxicity and turnover intentions are examined using correlation and hierarchical regression. The moderation effect of gratitude is studied using the PROCESS macro in SPSS 21.

The results revealed that workplace toxicity could explain 45.8% variations in employees' turnover intentions. It also reported significant negative regression coefficients between all four dimensions of workplace toxicity and turnover intentions. It suggested that toxic health organizations may promote turnover intentions among healthcare employees. Also, findings recommended a significant moderating effect of gratitude amid the relationships of four dimensions of workplace toxicity and turnover intentions.

Hospital administrators must ensure that health professionals have the necessary support to remain effective in the field by providing a conducive working environment emerging from sound human resource practices that promote respect, collegial relationships, teamwork and collaboration. The present research demonstrates gratitude as one such factor that could act as a catalyst within the workplace. Practitioners could achieve a healthy work environment by developing complementary relief measures that build organizational capacities and improve its culture while sponsoring programs for individual employees that instill positivity through awareness of gratitude in everyday life.

This study offered a comprehensive understanding of workplace toxicity by investigating its four dimensions. Also, it is one of the pioneer studies that evaluate the role of gratitude in restricting workplace toxicity-induced turnover intentions.

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

This paper aims to investigate 152 pre-service and in-service school teachers’ perceptions toward Web 2.0 applications and their usage in the United Arab Emirates (UAE). A five-point Likert scale questionnaire was used. The data were analyzed quantitatively using descriptive statistics and independent sample t-tests. The descriptive statistics were used to identify teachers’ perceptions toward Web 2.0 applications and their usage. The t-test was used to investigate the differences in perceptions between groups due to gender, and experience using computers and the Internet. The results showed that teachers have high perception toward Web 2.0 tools and services, but the extent to which they use Web 2.0 applications is somehow moderate. Moreover, no statistically significant differences in perception toward Web 2.0 were detected due to gender or experience using computers and the internet. Recommendations and suggestions for improving Web 2.0 integration into teaching and learning are proposed.

This study adopted the quantitative research approach using a questionnaire for data collection. The questionnaire was designed to investigate teachers’ perceptions of using Web 2.0 applications as a method for teaching and learning purposes.

The results showed high self-perception of teachers toward Web 2.0 and their use for improving students’ performance, which can be attributed to their awareness of Web 2.0 importance and benefit in education. On the other hand, results indicated a low use of most of Web 2.0 tools such as microblogging, audio file sharing, photo sharing and content developing. Again, these findings can be attributed to the lack of professional training on using Web 2.0. In addition, the results did not show significant differences between male and female teachers in using Web 2.0 applications with the exception of two items. Neither did the results show any significant differences between teachers who are beginners in using computers and the internet and teachers who are advanced. This could be because beginner users of computers and the internet have the same motivation as the advances users pertaining to teaching.

There must be an extensive training for teachers on how to use Web 2.0 tools to enhance their teaching. Infrastructure for the internet should be available so that teachers can use Web 2.0 without worrying about the technology infrastructure at their schools. More research studies should be conducted regarding the use of Web 2.0 by teachers and students alike. A qualitative and quantitative method of data collection should be used when investigating different aspects of Web 2.0. A comparison between K-12 teachers and higher education faculty members should be conducted pertaining to the use of Web 2.0 for education. A comparison study between pre-service and in-service teachers should be conducted to investigate Web 2.0 tools for educational and personal purposes.

Japan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role models regardless of their sensitivity to environmental impacts. This study aims to analyze the change in Japanese companies reporting quality to justify this approach’s capability to produce normativity of environmental reporting.

This study examines the change in corporate environmental reporting quality and the effect of company characteristics on it. The analysis focuses on 88 companies for 2008, 2013 and 2018, resulting in 264 company-year observations.

The result shows a continuous upward trend, although it is unsatisfactory regarding the comparability and free from error characteristics. Then, company size positively affects the quality, and sensitivity to environmental impacts does not. Overall, the findings indicate that Japan is moving toward normativity through the quasi-mandatory approach and the norm entrepreneurship of its large companies, regardless of their sensitivity to environmental impacts.

This study could relieve the belief that it is necessary to apply a mandatory approach to improve reporting quality and enrich views on the effect of company characteristics which mainly used only the legitimacy perspective.

This study proposes a more comprehensive measure of environmental reporting quality. The measure is based on the qualitative characteristics of useful information from the most influential accounting standard-setting bodies. In addition, the effect of company characteristics on the quality is explained based on the norm entrepreneurship view instead of the legitimacy perspective.

The money management behaviour of undergraduates is a noteworthy study for many stakeholders, as these students are more likely to carry forward this behaviour into later life. The literature on student money management behaviour heavily focuses on financial literacy. However, economic, social and psychological factors also affect undergraduates’ money management behaviour. Therefore, the purpose of this study is to empirically investigate how undergraduates respond to and account for these factors in their money management behaviour.

This study was carried out in Australia. This study adopted a qualitative exploratory approach. The data were collected using six focus group discussions (FGDs) held in one Australian university, in which 40 undergraduates participated.

The key themes identified from the thematic analysis include undergraduates’ understanding of money management and managing economic, social and psychological aspects relating to undergraduates’ money management behaviour. Several subthemes were identified under each theme, which specifically showed how undergraduates manage and respond to each of these factors relating to their money management behaviour.

This study was conducted with the data collected from a relatively small sample of respondents and was limited only to undergraduates. Moreover, this study was conducted in Australia, indicating that some of the results might be specific to the Australian context.

The authors have suggested promoting multiple payment methods and internet usage to undergraduates, and providing them with stress management programmes will help them maintain prudent money management behaviour.

The extant literature on undergraduates’ money management behaviour tends to focus on financial literacy. This study extends the scope of the literature beyond financial literacy and has shown how undergraduates respond to economic, social and psychological aspects relating to money management behaviour. This study has applied a qualitative exploratory approach, in contrast to quantitative methods which have generally been applied for studies relating to undergraduates’ money management behaviour.

Given the emerging importance of the chief financial officer’s (CFO) role, this study aims to probe into the prevalence of corporate social responsibility (CSR) assurance practices in China and to examine whether or not CFO foreign, professional or academic experience affects the likelihood of CSR assurance decision.

All A-share listed Chinese companies during the year 2008–2017 with 5,144 firm-year observations have been investigated for this study.

This study finds a positive effect of CFO foreign and professional experience on CSR assurance. No significant association has been found between the CFO’s academic experience and CSR assurance. Additional analysis for Global Reporting Initiative (GRI) sampled firms shows that the academic and professional experience of CFOs has a significant positive association with CSR assurance. However, the main findings are replicated in the case of firms under mandatory CSR reporting.

The limitations of this study are its generalizability, unidimensional measure of CSR assurance which is unable to capture its quality and explore the other traits of CFOs.

It provides assurance practitioners with valuable longitudinal data on China’s CSR reporting and assurance services. Also, firms should recognize the importance of having competent CFOs to improve the credibility of their CSR reporting. The cross-sectional variation analysis (GRI and mandatory CSR) will help firms to assess the value of each CFO attribute for their nonfinancial reporting and auditing choices while considering internal and external stakeholder demands.

This study not only updates the existing understanding of CSR assurance methods in China but also explains the significance of CFO-specific experience in enhancing the credibility of nonfinancial reporting.

This science mapping analysis aims to discern current, emerging and future trends of pro-environmental behavior and the theory of planned behavior (TPB).

Bibliometric analysis through bibliographic coupling and co-word analysis were used to reveal the progress of this phenomenon. Of the 1,120 documents search in Web of Science (WoS) database, 1,031 were used in this analysis after restricting to journal publications and studies after the year 2000.

The results show that four themes emerged, namely the fundamentals of TPB for pro-environmental behavior, antecedents of pro-environmental behavior, integration of TPB with the norm activation model and value belief theory and studies of pro-environmental behavior in developing countries. Environmental concern, environmental awareness, environmental knowledge and environmental education were the most commonly integrated variables.

This research is unique in the sense that the integration between TPB and other prominent theories of pro-environmental behavior is vital to predict individual pro-environmental behavior and understand the fundamental scientific importance of the domain. The norm activation model has been integrated with TPB in many pro-environmental behaviors. Mainstream media stakeholders should design and implement a plan for strategic communication and awareness campaigns in the community to encourage consumers to engage in many behaviors that lead to environmental sustainability.

This study presents a science mapping approach to uncover crucial knowledge structure related to pro-environmental behavior and the theory of planned behavior.