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Using social influence theory, this study examines the relationship between self-initiated expatriates' (SIE) political skill, as a measure of their social effectiveness, and cross-cultural adjustment (CCA). It also tests whether the host employer's psychological contract (PC) fulfillment mediates this relationship.

Partial least square structural equation modeling (covariance-based SEM) technique is employed to analyze a sample of 209 SIEs.

The study finds SIEs' political skill positively and significantly associated with SIEs' work-related adjustment. The relationship with interactional adjustment is only marginally significant. It also finds that SIEs' PC fulfillment mediates the relationship between SIEs' political skill and work-related adjustment. The mediation is marginally significant for the relationship between SIEs' political skill and general living adjustment.

The study adds to the literature on expatriates' skills and CCA by theorizing and testing the hitherto unexplored role of SIEs' political skill in their work and non-work CCA. It also theorizes and examines the host employer's PC fulfillment as a mediating mechanism, through which SIEs' political skill facilitates their CCA. Finally, it advances the literature on political skill by testing the construct's application in the cross-cultural and non-work domain.

The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).

The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.

Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.

In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.

This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

There are no management decisions deprived of ethical or political consequences. Political corporate social responsibility (CSR) has been highlighting this assertion but research at the microlevel on this topic is scarce. This study aims to contribute to the microlevel research by proposing a behavioral framework where leaders’ political skills are determinants of engagement in strategic CSR and perceived CSR leverages their ascribed legitimacy to perform a political role outside the boundaries of the organizations.

Building upon political CSR and critical realism theories, this study offers a general review on key political CSR microlevel concepts and examines multiple dimensions of CSR to explain the indirect effect between boards' political skills and political legitimacy.

This research suggests that high politically skilled leaders are associated to more CSR adoption which fosters higher legitimacy to act as political influencers. Among these, CSR activities directed toward community members and employees are seemingly the most successful from a political standpoint.

This study proposes a contemporary form of political influence to business leaders that, in contrast with other strategies such as lobbying or financing political campaigns, does not end up damaging corporate image and reputation. Also, this study proposes that not all CSR activities leverage corporate political legitimacy per se, therefore they do need to be differentiated. This study then offers a comprehensive future research agenda, including detailed suggestions for research designs and measurements.

The purpose of this paper is to examine the effects of procedural justice, training opportunities and innovation on job satisfaction and affiliation commitment via the mediating effect of organizational identification. The authors also explored the moderating role of satisfaction with supervisor on the relationship between the antecedents and organizational identification as well as its moderating effect on the mediational chain.

The authors used structural equation modeling techniques, using MPLUS 7.4, to analyze data collected from 247 full-time employees who were recruited by undergraduate students attending a private university in the Southeast region of the USA.

Results demonstrated that the indirect effects for procedural justice and training opportunities as predictors were significant, while none of the paths for innovation as a predictor were significant. Satisfaction with supervisor moderated the relationships between procedural justice and organizational identification and innovation and organizational identification.

This research expands the nomological network concerning antecedents and consequences of organizational identification. It also explores the role of satisfaction with one’s supervisor, as this can affect identification with the organization. This research provides support for the notion that stronger employee–organization relationships lead to positive individual and organizational outcomes.

This first chapter explores the basic foundation of corporate ethics: the human person in all its dignity and mystery, its corporeality and emotionality, and its cognitive and volitive capacities of moral development. Four fundamental characteristics of the human person, namely individuality, sociality, immanence, and transcendence, will be examined for their potential to understand, live, experience, and witness corporate ethics and morals. We explore the profound meaning and mystery of human personhood invoking several philosophies of the good and human dignity as exposed by Aristotle and Thomas Aquinas in the West, by the doctrine of Dharma in the East as expounded by Gautama Buddha, Mahabharata, and Bhagavad Gita, and by Prophets Confucius and Tao, in the East. Several contemporary cases of great human personhood are analyzed: for example, Peace Nobel Laureate Nelson Mandela from South Africa (1993) and Peace Nobel Laureate Liu Xiaobo from China (2017) – cases of human abuse that turned into triumphs of human dignity.

The study examines the amplifying role of users in the e-healthcare sector and holistically show its current state and potential. The paper aims at contributing to the scientific literature with a comprehensive review of the current state of the art on the application of user innovation (UI) in the e-healthcare sector, as a solid step for discussing the potential, trends, managerial gaps and future research avenues in this field. Despite the crucial importance of the topic and increasing attention toward it in the last few years, there is a lack of comprehensive scrutiny on different angles of involving users in health technology innovations so far.

This study combines two methods of bibliometric analysis and extensive content analysis of 169 journal articles on Scopus and Web of Science to unfold five research questions regarding the mechanisms of involving users, innovations characteristics and the role of users throughout the innovation process.

A clear result of the applied methodology is the profiling of users involved in e-health innovations in seven categories. The results of this study shed light on the current practice of not involving users in all the stages of the innovation process of m-health, telemedicine, self-managing technologies, which is contrary to the best practices of the UI application.

Collection of relevant studies due to lack of comprehensibility of the keywords.

The offered propositions can act as a roadmap to potential research opportunities as well as to organize such innovations from a managerial perspective in particular healthcare organization managers and the middle managers operating at R&D sectors and policymakers.

This study is the first of its kind that digs out the application of UI strategies such as user-centered design in the context of e-healthcare and provides a bibliometric and extensive content analysis of the studies conducted in this theme over the years.

This paper is one of the first studies to examine specificities, including limits of mindfulness at work in an African organisational context, whilst dealing with the ongoing COVID-19 pandemic. It specifically addresses the role of organisational and managerial support systems in restoring employee wellbeing, social connectedness and attachment to their organisations, in order to overcome the exclusion caused by the ongoing pandemic.

The study uses a qualitative research methodology that includes interviews as the main data source. The sample comprises of 20 entrepreneurs (organisational leaders) from Ghana and Nigeria.

The authors found that COVID-19-induced worries restricted the practice of mindfulness, and this was prevalent at the peak of the pandemic, particularly due to very tough economic conditions caused by reduction in salaries, and intensified by pre-existing general economic and social insecurities, and institutional voids in Africa. This aspect further resulted in lack of engagement and lack of commitment, which affected overall team performance and restricted employees’ mindfulness at work. Hence, quietness by employees even though can be linked to mindfulness was linked to larger psychological stress that they were facing. The authors also found leaders/manager’s emotional intelligence, social skills and organisational support systems to be helpful in such circumstances. However, their effectiveness varied among the cases.

This paper is one of the first studies to establish a link between the COVID-19 pandemic and mindfulness limitations. Moreover, it is a pioneering study specifically highlighting the damaging impact of COVID-19-induced concerns on leader–member exchange (LMX) and team–member exchange (TMX) relationships, particularly in the African context. It further brings in a unique discussion on the mitigating mechanisms of such COVID-19-induced concerns in organisations and highlights the roles of manager’s/leader’s emotional intelligence, social skills and supportive intervention patterns. Finally, the authors offer an in-depth assessment of the effectiveness of organisational interventions and supportive relational systems in restoring social connectedness following a social exclusion caused by COVID-19-induced worries.