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This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management accountants perceive their identity and how those factors shape management accountants’ understanding of who they are and want to be.

A qualitative design draws upon the case company’s 100 job advertisements and 31 semi-structured interviews with management accountants and operational managers. Those data are entwined with role theory and its core concepts of expectations and identities and also early recruitment-related theoretical aspects such as image and employer branding.

The findings reveal how employers’ perceptions of the ideal image and operational managers’ role expectations shape and influence the identity of management accountants. However, management accountants distance themselves from a brand image and role expectations. They experience identity conflict between their current and desired identity, the perception of not being able to perform the currently desired role. Although this study presents some possible reasons and explanations, such as employer branding for the misalignment and discrepancy between perceptions of employer (image), expectations of operational managers (role) and management accountants’ self-conception of the role (identity), this study argues that the identity of a management accountant results from organizational aspects of image and role and individual aspects of identity.

Image and external role expectations can challenge identity construction and also serve as a source of conflict and frustration; thus, a more comprehensive approach to studying the identity of management accountants is necessary to understand what contributes to the fragility of their identity.

The results provide an understanding of the dynamics of the image, role and identity to support management accountants and employers and to further address the suggested dissonance and ambiguities.

This study contributes by showing how the dynamics and connections between the image, role and identity influence the identity construction of management accountants. Moreover, this study shows how overpromising as a part of employer branding might not reflect the reality experienced by management accountants but may cause frustration and threaten the management accountants’ identity.

The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed.

IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government.

This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.

The study assessed the impact of technostress creators, work–family conflict and perceived organisational support (POS) on work engagement for employees operating within the virtual and hybrid work settings. The idea is to redefine the antecedents of work engagement in work settings that are characterised by excessive technology and work–family conflict.

Data gathered from 302 academics and support staff employees at a selected university in South Africa were utilised to assess the abovementioned relationships via variance-based structural equation modelling.

The combined effect of technostress, work–family conflict and POS on work engagement indicates that work–family conflict is a critical component in the relationship between technostress and work engagement. Although POS is seen as a job resource that lessens stress, the study found that the influence of work–family conflict is stronger than that of POS; hence, a negative influence is reported on work engagement. Despite the presence of support, overwhelming technostress creators and work–family conflict issues increase demands and influence work engagement negatively.

The results noted that, in hybrid and virtual work settings, managers can drive employee engagement by focussing on designing more favourable work–life balance (WLB) policies, providing adequate information communication technology (ICT) support, fostering aspects of positive technology and defining the boundaries between work life and family time.

The managers need to realise the detrimental effects of both technostress and work–family conflict on work engagement in virtual and hybrid work settings. Expanding the personal and job resources of individuals in hybrid and virtual settings is critical to enable them to meet the additional work demands and to manage the strain imposed by technostress. Instituting relevant organisation support has proved to be inadequate to address the challenges relating to technostress and work–family conflict. Therefore, introducing WLB policies that assist employees to set clear boundaries between work and family time to avoid burn out and spillover is critical. This is especially important when dealing with technostress creators in the remote work setting. Additionally, providing adequate ICT support as well as training related to use of different devices and software should be part of the organisational culture.

A manageable and reasonable workload should be maintained bearing in mind the complexity and ambiguity associated with the hybrid work setting. Managers should make allowances for employees to adjust managers' schedules to accommodate personal obligations, as well as adjust employees' workloads to accommodate family responsibilities. As for the coping strategy of technostress and work–family conflict, considering the positive effects of the supportive work environment is important.

This study provides a model on the interaction of the redefined antecedents (technostress and work–family conflict) of work engagement in high-tech environments such as virtual and hybrid work settings.

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team interacts when making BMI decisions. The paper also investigates how group biases and board members’ risk willingness affect this process.

Empirical data were collected through 26 in-depth interviews with German managing directors from 13 companies in four industries (mobility, manufacturing, healthcare and energy) to explore three research questions: (1) What group effects are prevalent in BMI group decision-making? (2) What are the key characteristics of BMI group decisions? And (3) what are the potential relationships between BMI group decision-making and managers' risk willingness? A thematic analysis based on Gioia's guidelines was conducted to identify themes in the comprehensive dataset.

First, the results show four typical group biases in BMI group decisions: Groupthink, social influence, hidden profile and group polarization. Findings show that the hidden profile paradigm and groupthink theory are essential in the context of BMI decisions. Second, we developed a BMI decision matrix, including the following key characteristics of BMI group decision-making managerial cohesion, conflict readiness and information- and emotion-based decision behavior. Third, in contrast to previous literature, we found that individual risk aversion can improve the quality of BMI decisions.

This paper provides managers with an opportunity to become aware of group biases that may impede their strategic BMI decisions. Specifically, it points out that managers should consider the key cognitive constraints due to their interactions when making BMI decisions. This work also highlights the importance of risk-averse decision-makers on boards.

This qualitative study contributes to the literature on decision-making by revealing key cognitive group biases in strategic decision-making. This study also enriches the behavioral science research stream of the BMI literature by attributing a critical influence on the quality of BMI decisions to managers' group interactions. In addition, this article provides new perspectives on managers' risk aversion in strategic decision-making.

The new geopolitical context being created by the Ukraine–Russia war highlights the need for structured approaches to planning and implementing unhooking strategies and developing associated supply chain reconfigurations.

The authors have interviewed six supply chain executives to begin the investigation of the key supply chain risks and disruptions caused by the Ukraine–Russia war.

Initial corporate responses to the Ukraine–Russia conflict were significant, perhaps unprecedented. However, as institutional, corporate and consumer sentiment influence reconfiguration responses, the authors have identified three supply chain pathways that underpin unhooking actions.

The authors selected respondents from each different type of supply chain interaction with the conflict zone (inbound, outbound and within), covering both components/intermediate products and finished goods. Therefore the sample size was small and designed to fit in with the spirit of the pathway initiative.

The authors reinforce the key role of procurement and supply chain management in not just supply but also in downstream markets that can accelerate decoupling and mitigate the associated supply chain disruptions.

The authors observe that supply chains are increasingly being weaponized, as external institutional and consumer influences necessitate companies to unhook from conflict zones, countries, or regimes. They are becoming increasingly intertwined with foreign policy.

The novelty of the contribution to the associated discourse is the perspective that after decades of increasing globalization and geographic dispersion of supply chains, the unhooking effort is not limited to a firm and its internal operations but involves multiple stakeholders. For instance, the full extent of the complex linkages of supply chains, networks and relationships that touch conflict zone geographies must be considered, particularly those that are incompatible with the firm's values and aims, including those of their stakeholders.

This paper aims to examine the association between the working relationship between internal and external auditors and the moral courage of internal auditors to report management fraud in the Tunisian setting.

Data are gathered from 163 internal auditors working in Tunisian companies and a partial least squares–structural equation model (PLS-SEM) is used to test the hypothesis regarding the effect of the cooperation between internal and external auditors on internal auditors’ moral courage.

The results of this study provide strong empirical support for the positive impact of the working relationship between internal and external auditors on internal auditors’ moral courage to report management fraud and unethical behaviors.

The reported results increase the awareness of Tunisian regulators to enact regulations that strengthen the collaboration between internal and external auditors to promote internal auditors’ moral courage and then limit fraud and improve organizational performance in the Tunisian setting.

This paper fills one of the major research gaps in internal audit and moral courage research streams by revealing that the courageous behavior of internal auditors can be fostered by specific means efficacy such as the working relationship between internal and external auditors.

The COVID-19 pandemic has rapidly accelerated a shift to remote working for previously office-based employees in South Africa, impacting employee outcomes such as well-being. The remote work trend is expected to continue even post the pandemic, necessitating for organizational understanding of the factors impacting employee well-being. Using the Job Demands–Resources model as the theoretical framework, this study aims to understand the role of job demands and resources as predictors of employee well-being in the pandemic context.

A self-administered online survey questionnaire was used to gather quantitative data about remote workers’ (n = 204) perceptions of specifically identified demands, resources and employee well-being. Descriptive statistics, Pearson’s correlation and moderated hierarchical regression were used to analyse the data.

This study found that job demands in the form of work–home conflict were associated with reduced employee well-being. Resources, namely, job autonomy, effective communication and social support were associated with increased employee well-being. Job autonomy was positively correlated to remote work frequency, and gender had a significant positive association to work–home conflict. Social support was found to moderate the relationship between work–home conflict and employee well-being. Findings suggest that organizations looking to enhance the well-being of their remote workforce should implement policies and practices that reduce the demands and increase the resources of their employees. The significant association of gender to work–home conflict suggests that greater interventions are required particularly for women. This study advances knowledge on the role of demands and resources as predictors of employee well-being of remote workforces during COVID-19 and beyond.

This paper provides insight on employee well-being during COVID-19 remote work. Further, the findings suggest that organizations looking to enhance the well-being of their remote workforce should implement policies and practices that reduce the demands and increase the resources of their employees. The significant association of gender to work–home conflict suggests that greater interventions are required particularly for women. To the best of the authors’ knowledge, this is the first study carried out to explore the employee well-being during COVID-19 pandemic and will be beneficial to stakeholders for understanding the factors impacting employee well-being.

This paper aims to analyze factors based on organizational knowledge management (KM; transactional memory systems and knowledge-oriented leadership [K-OL]) that help firms to mitigate conflicts based on task management at work, with the aim to improve their innovation capabilities (IC). The knowledge-based view of the firm, conflict management theory and cognitive collective engagement theory have been used to build a model of relationships that connects the development of positive KM contexts and management of dysfunctional conflict with IC improvement.

Data survey collected from inland hotel establishments in Spain is used to test seven hypotheses by means of structural equations modeling, applying the partial least squares technique. Direct, indirect and mediating relationships between variables are examined from the structural path model.

The results confirm that, as expected, IC improve when K-OL and transactive memory systems (TMSs) are properly implemented by hotel establishments, which leads them to reduce negative effects of task management conflict (TMC). Significant direct effects are found between the key variables of the study and also a significant indirect effect between K-OL and IC through TMS reinforcement and the mitigation of TMC.

This paper provides useful ideas for hotel managers about how to improve KM contexts in their establishments while avoiding TMC. Efforts devoted to creating those contexts by hotel establishments are shown to be effective to improve their IC and create competitive advantages.

The analysis of IC improvement by studying TMC mitigation had not been researched to date by the KM literature. The consideration and testing of a model that integrates KM-related tools such as K-OL and TMS to avoid TMC in the hotel industry is the main contribution of this study.