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Organizations remain a vital sociological topic, but organizational sociology, as a subfield, has evolved significantly since its inception. In this paper, I argue that organization sociology is becoming increasingly disconnected from organizational theory, as currently conceived. The focus of sociological research on organizations has become more empirically grounded in the study of social problems and how organizations contribute to them. Sociologists continue to see organizations as important actors in society that play a role in shaping social order and as contexts in which social processes play out. I propose two main sociological approaches for organizational research, which I describe as “organizations within society” and “society within organizations.” The first approach examines the role of organizations as building blocks of social structure and as social actors in their own right. The second approach treats organizations as platforms and locations of social interactions and the building of community. These approaches are somewhat disconnected from the sort of grand theorizing that characterizes much of organizational theory. I argue that the problem-oriented sociology of these two approaches offers a vital way for organizational scholars to expand and theoretically revitalize the field.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

In the context of an evolving digital-based global economy, this study aims to investige the impact of digital transformation (DT) on a firm’s internal control (IC) quality. It also explores how the personal traits of (CEOs) – such as age, gender and educational background – intersect with DT to shape the IC quality in various types of state-owned enterprises (SOEs).

The study uses the data from China A-shares non-financial enterprises, listed on Shanghai and Shenzhen stock exchanges between 2007 and 2020. Using the fixed effect regression method alongside various statistical techniques, such as propensity score matching, alternative analysis and instrumental variables analysis, yields robust findings. These methods effectively address issues related to functional form misspecification and potential biases from omitted explanatory variables.

The findings reveal a positive impact of DT on firm IC quality, and this impact is more pronounced in firms when the CEO is female, young and possesses a higher level of education. Notably, the study also distinguishes between central and local state-owned enterprises (SOEs), highlighting that DT has a greater influence on IC quality in central SOEs, where CEOs often have higher political ranks and closer to government monitoring. Overall, the findings are robust and consist to alternative variable and other statistical methods.

Following are the significant implications for both academia and business. First, firms that effectively adopt DT to enhance IC not only gain a strategic advantage over competitors but also establish efficient risk management practices and a robust IC system. Second, better IC resulting from DT can enhance investor and stakeholder confidence. This is particularly important for publicly traded companies, where investors and analysts closely scrutinize the robustness of IC systems. Third, DT could result in cost savings over time, as automation and streamlined processes may reduce the need for manual efforts and resource-intensive tasks associated with IC.

The findings are contributed to the literature in multiple ways. It enhances our comprehension of the intricate DT-IC quality relationship, and provides valuable insights into the transformative impact of DT on organizational operations and risk management. It also introduces a novel perspective by investigating how CEOs personal traits intersect with DT to shape IC quality, contributing to upper echelons theory. Furthermore, it expands the discussions on firm ownership by considering the types of SOEs (central vs. local), in the DT-IC quality context.

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at face value, this paper treats them as an object of study, asking what conditions have fueled them. In the case of organizational sociology, there are indications of a connection between rising levels of discontent and community building: self-identified organizational sociologists have progressively withdrawn from general debates in the discipline and turned their attention to organization studies, which, they suspect, has seen dramatic levels of growth at their expense. Organization studies, on the other hand, are still haunted by “a Faustian bargain”: leaning heavily on the authority of the social sciences, business school faculty were able to facilitate the emergence of a scholarly field of practice dedicated to the study of organizations, which they control. However, in doing so, they also set organization studies on a path of continued dependence on knowledge produced elsewhere: notably, by university disciplines such as sociology.

This study aims to examine the relationship between CEO characteristics and the value of excess cash holdings from the perspective of resource-based view (RBV) theory in the context of Malaysia.

The analyses were made using ordinary least squares across 173 non-financial firms listed in Bursa Malaysia over the period of 2015–2021. The authors address potential endogeneity through the generalized method of moments. The results are also robust to alternative measures of excess cash holdings.

The results showed that female CEOs and CEOs’ educational level are significantly positively related to the value of excess cash holdings. In contrast, CEO tenure and CEO age negatively affect a firm’s excess cash valuation. The results are robust to measurement error and endogeneity issues.

The empirical results have useful policy implications. For practitioners, firms are recommended to prioritize the selection of female CEOs and CEOs with high education levels within their top management, as this initiative can result in improved value associated with excess cash holdings. In addition, policymakers are recommended to guide programs that attempt to improve educational attainment and gender diversity in business leadership. This study also provides investors with insightful information about the possible relationship between CEO traits and company performance, especially with regard to measures for managing surplus capital.

To the best of the authors’ knowledge, this study is the first to explore the role of CEO characteristics in the value of excess cash holdings based on the RBV theory.

Given the heavy pollution feature of the construction industry, construction corporations need to adopt an effective environmental governance strategy. The quality and quantity of environmental information disclosure (EID) implementation, as an essential part of a corporate environmental governance strategy, is impacted by the characteristics of the top management team (TMT). This paper aims to analyze the relationship between the demographic characteristics of the TMT (i.e. gender, age, tenure, educational level, and duality) and corporate EID.

Using data from listed construction corporations generated between 2014 to 2018 in China, this study employs the Tobit regression model to test the research hypotheses. Also, this study applies a novel analytical approach, necessary condition analysis (NCA), to conduct a series of additional tests.

The results reveal that tenure and educational level are significantly and positively related to EID, while gender, age, and duality in the executive role are not significantly related to EID. When considering the TMT size as a moderator, the TMT age is positively related to the corporate EID, and the size of the TMT acts as a moderator to weaken the positive effect of the TMT age on the EID. The NCA results show that TMT gender, age, tenure, and educational level are necessary when the levels of EID exceed 40%.

Our findings suggest that TMT characteristics have a relatively significant effect on corporate EID levels, which extends EID research to the construction industry. Corporate planners can endeavor to shape TMT characteristics to improve EID levels. The results of NCA provide insights into what TMT characteristics construction corporations need to satisfy in their pursuit of transparent EID, as well as the levels at which these characteristics are desired.

Data from different countries suggest a higher prevalence of anxiety, depression and suicides among manual and trade workers in the construction industry than in the general population. The present review examines the causes and effects of poor mental health and the effectiveness of interventions to improve manual and trade workers' mental health in the construction industry. It also identifies gaps in research and makes several suggestions for practice and future research.

A systematic literature review was conducted to examine and consolidate evidence reported in 54 relevant journal articles published between 2010 and 2021 on the mental health of manual and trade workers.

Three major themes emerged in the review of the 54 journal articles: causes of poor mental health, effects of poor mental health and interventions to improve mental health. The leading causes of poor mental health among construction manual and trade workers are poor work-life balance, high job demand, poor cultural norms and mental health stigma, chronic bodily pain, lack of social support, workplace injustice and job insecurity. The prominent effects of poor mental health are suicidality, drug and alcohol addiction, poor workplace safety and poor work performance. Moreover, the study found that some of the strategies recently implemented in the construction industry to improve mental health are deemed ineffective, or their effectiveness remains inconclusive.

The review's scope is limited to research on manual and trade workers, and it did not investigate the mental health of construction professionals and construction management students.

The review provides valuable insights into the causes and effects of poor mental health among manual and trade workers and the effectiveness of mental health interventions in the construction industry.

The purpose of this paper is to analyse the impact of political connections and gender diversity on the performance of Iberian companies as a singular market and considering Portugal and Spain separately.

The authors used panel data methodology, specifically GMM system estimation model by Arellano and Bond (1991) for the period from 2015 to 2020.

Results show that the performance of listed Iberian companies is influenced by political connections, by gender diversity and that gender diversity has a mitigating effect on the effects of political connections in each country. The mitigating effect of women is evident in both Portugal and Spain, as they are more cautious and principled, which is valued by short-term investors interested in an immediate investment. However, considering the Iberian Peninsula as a whole, the results indicate that – in the long term – women's political relationships can benefit performance through a better reputation and image, which can lead to better social and economic results in the long term.

To the best of the authors’ knowledge, this paper is original and covers an important gap in the literature when considering political connections and women's impact on these connections as determinants of the performance of Iberian companies.

The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.

To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.

The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.

CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.

Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.

A review of the literature provides a solid reason to believe that an increase in environmental, social and corporate governance (ESG) activities have a positive impact on banks’ default risk (DR). However, the increasing impact of climate risk on credit, operational and market risks, as well as the reduced availability of funding for banks that underperform in terms of ESG risk, is a concern. Therefore, the purpose of this study is to verify the relevance of the implementation of ESG policies to a bank’s DR, against the background of macroeconomic and bank-specific factors.

Using a data set of 303 commercial banks from 61 countries from 2012 to 2021 and a panel regression methodology, the empirical importance of ESG activities for bank DR is documented. The two-stage generalized method of moments estimator was used to test the research questions.

Comparing different factors, the results highlight the positive impact of ESG activities on the bank’s DR. However, this relationship varies according to the specific pillars of the bank’s sustainability policies and changes into negative ones.

This paper fits the domain of DR management research, investigating whether ESG performance affects bank DR while controlling macroeconomic and market drivers. Prior literature has shown evidence on the relationship between macro and market forces and a bank’s risk profile while a limited one on the non-market drivers. The main contribution is to consider ESG (in total and as separate pillars) as independent drivers of the bank risk profile.