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Constructing and evaluating behavioral science models is a complex process. Decisions must be made about which variables to include, which variables are related to each other, the functional forms of the relationships, and so on. The last 10 years have seen a substantial extension of the range of statistical tools available for use in the construction process. The progress in tool development has been accompanied by the publication of handbooks that introduce the methods in general terms (Arminger et al., 1995; Tinsley & Brown, 2000a). Each chapter in these handbooks cites a wide range of books and articles on specific analysis topics.

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.

The Public Sector is usually assumed to have a risk avoidance culture, with a reactive rather than proactive approach towards the management. However, an improved holistic approach seems to be required, especially when considering the complexity and size of the Public Sector, and the challenges it faces to connect the services, clients and the different levels of governance.

Within this chapter, the authors lay out a maturity level evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector. Through documentation analysis of the available literature on the subject, the authors determine the principal themes required to develop an effective GRC practice across the Public Sector. The authors then design statements based on the identified GRC themes and administer it using an online survey tool to Public employees across different Ministries, Departments, Agencies and Entities, in order to obtain their perception. This is in order to determine gaps, weaknesses or limiting factors towards the implementation of an effective GRC.

The results show that, although, there is a substantial percentage of scepticism and few disagreements towards some of the statements, especially those which related to Risk Management (RM) and Internal Auditing (IA), the majority of Public Sector bodies do in fact show high standards of GRC practices integrated and present in their day-to-day operations and internal environment, showing that there is a well-developed Governance, Compliance and Control structure and Internal Audit function across the Sector.

However, the perception of participants is that the RM function is the least developed area. IA needs some improvement especially where trust on advice is involved.

As proposed in this paper, in public accounting firms, supervisors and managers provide junior accountants with career-related benefits that include: career development support; social support; and role modeling. Also, employees who receive such career-related benefits are more likely to believe that the firm provides career growth opportunities and more likely to trust their managers. Career growth opportunities and trust, in turn, positively affect organizational commitment, which reduces turnover intentions. In summary, the relation between career benefits and turnover is mediated by several variables: career growth opportunities, trust in managers, and organizational commitment. Results of a survey of junior employees in public accounting firms support these assertions (with the exception of social support).

The study emphasizes the role of an individual's mindfulness and temperance in making employees fit their organizations by comparing the direct effect of mindfulness and its indirect effect through temperance on the employees' person–organization fit (P-O fit). Data were collected from 185 Indian employees working at managerial positions in manufacturing and service industries through an online questionnaire in a cross-sectional research design. Structure equation modelling (SEM) was used to test the associations, and it was observed that mindfulness among employees is positively related to their P-O fit. Similarly, employees' temperance is also positively associated with their P-O fit. Furthermore, it is observed that temperance acts as a partial mediator between mindfulness and P-O fit. Mindful employees would be more aware of their surroundings, making them aware of the values that the workplace demands. The same awareness would compel the employees to have temperance (self-control) to keep their values in line with organizational values. The study contributes to the virtue theory and the value congruence theory in the organizational context. This study recommends that the management promotes mindfulness and temperance among the employees through various interventions and new technological aids to promote the P-O fit of the employees. To the best of our knowledge, this original work has novelty to investigate the relationship of mindfulness with P-O fit, taking into account the role of temperance of the employee.

Purpose: This chapter aims to evaluate the significant impact of Gandhian values on sustainable consumption behaviour (SCB) by applying the value-attitude-behaviour (VAB) framework. This chapter contributes by incorporating Gandhian values as one influencing factor for SCB.

Need for the Study: Values are considered as guiding principles in people’s lives. Studies suggest that values and other social and psychological factors can be vital in determining consumers’ behaviour towards sustainable consumption. There needs to be more empirical research on consumer behaviour facets of sustainable consumption for markets in India.

Methodology: The study uses partial least square structural equation modelling to empirically test proposed hypotheses and the research model of the relationship. The study results are based on data collected by administering a survey through a questionnaire confined to India.

Findings: The results indicated that Gandhian values, attitude, and sustainable consumption intention significantly influence SCB. Intention acts as a mediator between both outward and inward environmental attitudes and behaviour. The study provides directions for further research.

Practical Implications: This research study is helpful for researchers, marketers, and policymakers.

The objectives of this study are to reveal the relationship between strategic options and competence building processes and to investigate the effect of environmental and firm-related factors on competence building. Competence building is defined as the qualitative change in firms' existing assets and capabilities; exercising strategic options may trigger this process. In this study an empirical model is developed and tested using structural equation modeling techniques. Many researchers have examined the relationship between strategic options and competence building theoretically, and this study aims to support these theoretical efforts with empirical research.

One of the most marginalized communities in India is the Lesbian, Gay, Bisexual and Transgender (LGBT) community which commonly experiences discrimination. Many studies have countered that the LGBT community faces high discrimination in the banking and financing industry. As a result, this study concentrates on this marginalized community and its acceptance and continuation habit regarding mobile wallets. Consequently, this study has considered continuance intentions as a response to confirm the progress of the mobile-wallet industry. Also, this study tried to study the relationship between behavioral intention (BI) and continuous intention (CI) which is seriously lacks in the library of literature. The research operationalized the stimulus–organism–response (SOR) framework for the conceptual model and surveyed 100 self-proclaimed members of the LGBT community in India. The analysis has been done using the partial least structure (PLS). The findings demonstrate that variables like perceived trust (PT) directly influence the BI. On the other hand, variables like perceived ease of use (PEoU), social influence (SI), and satisfaction (S) doesn’t influence BI of the LGBT Community. The main outcome was a favorable association between BI and CI. It will help the stakeholders to understand how important this new market avenue is and how it can be explored. To ensure safe and secure transactions, a group think tank composed of important parties (financial institutions, mobile-wallet providers, the government, security specialists, etc.) should make recommendations. Mobile-wallet providers will attain benefit from this study’s understanding of user categories and ability to tailor their service offers as per the community.

Structural Equation Modeling (SEM) offers researchers additional flexibility and enhanced research conclusions, yet it is still underutilized in accounting. This may be in part because many researchers are not sufficiently familiar with SEM. SEM can be difficult to apply, especially if the research study was not appropriately planned to accommodate the necessary assumptions and data requirements. This article helps researchers overcome some barriers to using SEM by providing a simple guide to effectively planning a study suitable for an SEM analysis while also suggesting references and additional reading on the topic. To further encourage the use of SEM, the practical benefits of using SEM over the traditional regression approach for some research situations are also explained. Finally, a comparison of a regression and an SEM analysis of the same data testing the same theoretical model is included in the Appendices A and B in order to compare the differences in the research conclusions obtained by the two methods of analysis.