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This paper assumes necessity rather than sufficiency logic to model the relationship between collaborative culture and supply chain collaboration as triangular rather than linear. Specifically, this study aims to determine whether overall collaborative culture and its dimensions (i.e. collectivism, long-term orientation, power symmetry and uncertainty avoidance) are necessary for supply chain collaboration and the minimum levels of overall collaborative culture and its dimensions that are required for high levels of supply chain collaboration.

Based on the literature, collaborative culture and its four dimensions, namely, collectivism, long-term orientation, power symmetry and uncertainty avoidance, were modelled as conditions having supply chain collaboration as their outcome. The study used the necessary condition analysis to test the triangular relationships between the conditions and the outcome among a sample of firms (N = 166) in the downstream petroleum sector.

The results revealed that collaborative culture and its dimensions are necessary conditions for supply chain collaboration, and that high levels of collaboration are possible, although not guaranteed when at least a basic level of collaborative culture or its dimensions are present. Hence, different levels of supply chain collaboration require firms to have different levels of collectivism, long-term orientation, power symmetry and uncertainty avoidance. Thus, at 30% supply chain collaboration, only overall collaborative culture is necessary.

A significant limitation of this research is that, although several antecedents of supply chain collaboration exist, this study explored only the cultural antecedents of supply chain collaboration.

The dimensions of collaborative culture are necessary but not sufficient for supply chain collaboration. Therefore, managers should adopt a holistic approach to investment in a collaborative culture, as an over-investment in any of the dimensions may not compensate for an under-investment in the others.

As one of the first studies to use necessity rather than sufficiency logic to test the relationship between collaborative culture and supply chain collaboration, this research unearthed the non-linear (triangular) relationship between the constructs. It contributes to understanding how collaborative culture and its dimensions serve as bottleneck conditions constraining supply chain collaboration.

Complex and exquisite patterns are sculpted on the surface to beautify the parts. Due to the thin-walled nature, the blank of the part is often deformed by the forming and clamping processes, disabling the nominal numerical control (NC) sculpting programs. To address this problem, a fast adaptive sculpting method of the complex surface is proposed.

The geometry of the blank surface is measured using on-machine measurement (OMM). The real blank surface is reconstructed using the non-uniform rational basis spline (NURBS) method. The angle-based flattening (ABF) algorithm is used to flatten the reconstructed blank surface. The dense points are extracted from the pattern on the image using the OpenCV library. Then, the dense points are quickly located on the complex surfaces to generate the tool paths.

By flattening the reconstructed surface and creating the mapping between the contour points and the planar mesh triangular patches, the tool paths can be regenerated to keep the contour of the pattern on the deformed thin-walled surface.

The proposed method can adjust the tool paths according to the deformation of the thin-walled part. The consistency of sculpting patterns is improved.

Brazil uses the dollar as a vehicle currency to invoice its exports. This fact produces a tendency toward equalizing the prices of products in dollars in the international market and reducing the ability of firms to practice pricing-to-market (PTM). This study aims to evaluate the hypothesis by estimating error correction models in panel data, obtaining estimates of PTM for 25 manufacturing products exported by Brazil between 2010 and 2020.

This study uses the correlated common effect estimator proposed by Pesaran (2006) and Chudik and Pesaran (2015b) to estimate the PTM coefficients.

Results of this study indicate that exporters practice local-currency pricing stability for dollar prices. This study obtains that Brazilian exporters tend to stabilize their dollar price for exports, reducing heterogeneity between destination markets. The results are in agreement with the hypothesis of the prevalence of the coalescing effect of Goldberg and Tille (2008) and lower sensitivity of the markup adjustment to the specific market, as pointed out by Corsetti et al. (2018). The pricing of Brazilian exports in dollars reflects a profit maximization strategy that considers an international price system based on global demand for products.

In addition to analyzing the dollar role in the pricing of Brazilian exports through the triangular decomposition, this study also shows the importance of examining the cross-section dependence of errors, considering the heterogeneous cointegration in export pricing models and producing PTM estimates for short-term and long-term.

The purpose of this paper is to identify essential psychological-informed executive coaching approaches that enhance the organisational learning and development process and outcomes through integrating existing research evidence. Since coaching has been widely used in leadership development related areas and previous studies confirmed that this generates positive effects on individual-level learning in the organisational setting. The identified frameworks and influential factors outlined in this paper can serve as explicit guidelines for the organisation and management team when setting selection and evaluation benchmarks for employing executive coaches.

An integrated review approach was applied to narratively synthesise 234 (k=234) identified peer-review articles between 1995 and 2018. This review followed a rigorous protocol that the authors consulted ten (n=10) experts in the field. Both qualitative and quantitative psychological-focused research evidence was included in this study.

First, certain psychological approaches, such as cognitive behavioural, solution-focused, GROW and strength-based approaches, were highlighted in current research evidence. Second, the essential factors and skills, for instance, building trust, transparency and rapport, and facilitating learning were identified. Third, the main organisational learning and development outcome evaluation methods were outlined in this review, such as the self-efficacy scale, organisational commitment, workplace psychological well-being, 360-degree feedback and the Multifactor Leadership Questionnaire.

It is always challenging to integrate research evidence on coaching because of the diversity of theoretical disciplines upon which coaching interventions draw. Therefore, it is difficult to generate a meta-analytic review which can generate statistical results. This review also reveals room for improvement in the quality of existing coaching evidence in accordance with the criteria for evidence-based management or practice (Briner et al., 2009), such as research methodology and evaluation design. Moreover, there is a lack of evidence on this reflective process which helps professional coaches to ensure the quality of their practice and organisational support.

This review offers a new perspective on the role psychology plays in the organisational learning and development practices. The identified coaching approaches, influential interpersonal skills and outcome evaluation methods can serve as practical guidelines when applying external coaching to facilitate a better organisational learning and development process and outcome.

This is the first literature review to focus on contemporary psychological-informed coaching evidence (between 1995 and 2018) in the workplace setting. Despite the rapid growth in demand for professional coaching practitioners (International Coach Federation, 2016), there is a lack of research-informed evidence to overcome the challenges faced by organisations when employing external coaches, such as what selection criteria or evaluation benchmarks to use. This review takes a practical perspective to identify essential body of knowledge and behavioural indicators required for an executive coach to facilitate an effective learning and development outcome.

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Internal auditors may understand their practice differently through the archetypes that result from this study.

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

Despite the trend, managing and maximizing the effectiveness of blended workforce is not well-understood. The purpose of this paper is to institutionalize a blended workforce model in the post-COVID era, that is, a movement from homogenous workforce to heterogenous workforce of full-time employees working in tandem with gig talents connected via digital platforms.

The evolution of gig economy is presented for contextualizing the development of prospective business models in the post-COVID era to establish clarity on the relationship between the employers and the blended workforce. To achieve this conceptual switch, a framework is proposed to support this type of workforce for creating a fair balance.

By drawing on the concepts of various talent management functions, propositions were made predicting that the alignment of the multilateral activities of the gig workers with permanent workforce will be leveraged in the future to address the needs of short-term specialized skill-sets and scalable operations while creating a fair balance through a flexible and agile workforce.

First, the paper explores how bridging the gap between the traditional and gig workforce can impact the key antecedents of a blended workforce ensuring a fair trial. Second, on an economical level, the COOKIE framework proposed in the paper is expected to play a crucial role in creating new job opportunities, boosting employee morale while minimizing costs and increasing productivity of the organizations.

The purpose of this paper is to provide a synthesis of the contingent work field and to advocate a sustainable career perspective on contingent work.

Adopting a broader review approach allowed to synthesize the contingent work literature across contingent work types (temporary agency work, gig work and freelance work) and develop a sustainable career perspective on contingent work. The authors searched for empirical, conceptual and review articles published from 2008 to December 2021. In total, the authors included 208 articles.

The authors advocate a sustainable career perspective that allows for organizing and synthesizing the fragmented contingent work literature. Adopting a sustainable career perspective enables to study contingent work from a dynamic perspective transcending one single organization.

The field is suffering from fragmentation and most importantly from an oversight of how contingent work experiences play a role in a persons’ career. This paper addresses this problem by adopting a sustainable career perspective on contingent work.

Social return on investment (SROI) is a systematic way of incorporating social values of different stakeholders into public sector decision-making on sustainability. This study aims to identify salient factors that influence SROI implementation.

The interactions of four Dutch municipalities and their social enterprises were examined, by analyzing relevant documents and interviewing key actors.

External forces appear to have little influence on SROI implementation. Management systems, legal restrictions in relation to privacy and the administrative burden appear to hinder SROI implementation. Findings suggest that trust among the parties involved and their representatives is a major driver for SROI development. SROI is not measured well enough, which complicates analyzing and reporting its development.

Achieving collaboration through trust is a characteristic of stewardship theory, and therefore useful for studying social sustainability. Combining agency and stewardship theory provides useful insights concerning the application of control mechanisms versus empowerment.

Barriers can be overcome by informing and engaging suppliers in SROI initiatives. Furthermore, findings of this study suggest that it is easier for municipalities to incorporate SROI when social firm activities are insourced. An independent procurement function stimulates SROI development. Engaged professionals can make the difference in SROI policy implementation, more so than written policies.

SROI enables social sustainability. SROI can be used by public agencies to provide meaningful activities for the long-term unemployed and underprivileged adolescents.

The study is the first empirical work that relates public procurement to SROI implementation and its effect on suppliers. The findings provide valuable insights into government influence on social enterprises.

The authors examine psychologically informed coaching approaches for evidence-based work-applied management through a meta-analysis. This analysis synthesized previous empirical coaching research evidence on cognitive behavioral and positive psychology frameworks regarding a range of workplace outcomes, including learning, performance and psychological well-being.

The authors undertook a systematic literature search to identify primary studies (k = 20, n = 957), then conducted a meta-analysis with robust variance estimates (RVEs) to test the overall effect size and the effects of each moderator.

The results confirm that psychologically informed coaching approaches facilitated effective work-related outcomes, particularly on goal attainment (g = 1.29) and self-efficacy (g = 0.59). Besides, these identified coaching frameworks generated a greater impact on objective work performance rated by others (e.g. 360 feedback) than on coachees' self-reported performance. Moreover, a cognitive behavioral-oriented coaching process stimulated individuals' internal self-regulation and awareness to promote work satisfaction and facilitated sustainable changes. Yet, there was no statistically significant difference between popular and commonly used coaching approaches. Instead, an integrative coaching approach that combines different frameworks facilitated better outcomes (g = 0.71), including coachees' psychological well-being.

Effective coaching activities should integrate cognitive coping (e.g. combining cognitive behavioral and solution-focused technique), positive individual traits (i.e. strength-based approach) and contextual factors for an integrative approach to address the full range of coachees' values, motivators and organizational resources for yielding positive outcomes.

Building on previous meta-analyses and reviews of coaching, this synthesis offers a new insight into effective mechanisms to facilitate desired coaching results. Frameworks grounded in psychotherapy and positive appear most prominent in the literature, yet an integrative approach appears most effective.

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging market economy. It also examines the moderation role that internal and external corporate governance may play in this area.

Relying on archival data from the RESSET and CSMAR databases over a timeframe from 2010 to 2018 of China listed company, the authors test the hypotheses by regressing common measures of crash risk on the treatment variable (REM) and crash risk control variables identified in the prior crash risk literature. The authors also introduce monitoring proxies (internal controls as an internal governance and institutional ownership as an external governance) and assess how effective internal and external governance moderate the relation between REM and stock price crash risk.

The results suggest firms with higher REM have a significantly greater stock price crash risk, and that this association is mitigated by external monitoring. That is, greater institutional ownership, particularly pressure insensitive owners, mitigates the impact of REM on stock price crash risk. However, internal control does not mitigate the association between REM and stock price crash risk.

Following the passage of the Sarbanes–Oxley (SOX) Act, prior research has documented an increase in the use of REM and a positive association between REM and cash risk. The authors demonstrate that they persist in one of the largest emerging markets where institutional regulations, market conditions and corporate behaviors are different from those in developed markets. Also, the assessment of the moderation effect of internal and external governance mechanisms could have meaningful implications for investors and regulators in Chinese and other emerging markets.