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This study investigates the impact of entrepreneurial orientation (EO) and knowledge management (KM) on firm performance (PERF), as well as the mediating role of KM in the EO–PERF (EO-PERF relationship). In particular, this study aims to explain the impact of KM on the relationship between the EO dimensions and PERF; dimensions are risk-taking (RT), innovativeness (IN) and proactiveness (PR).

This study uses structural equation modelling and fuzzy-set qualitative comparative analysis (fsQCA) methodologies to explore target relationships. The sample consists of 150 small furniture manufacturers operating in Poland (out of 1,480 in the population).

The study findings show that KM partially mediates the IN–PERF relationship. Furthermore, fsQCA reveals that KM accompanied by IN is a core condition that leads to PERF. Moreover, the absence of KM (accompanied by the absence of RT and IN) leads to the absence of PERF. In addition, the results show that all the variables examined (RT, IN, PR and KM) positively impact PERF.

This study explores the role of KM in the context of EO and its impact on PERF in the low-tech industry. The study uses simultaneously two methodologies that represent different approaches in the search for the expected relationships. The findings reveal that KM mediates the EO-PERF relationship.

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

Despite much attention being devoted to shared leadership, the negotiation of such arrangements remains underexplored. In parallel, the revival of interest in matrix structures reveals their challenges but neglects the dynamics of shared leadership. In this case study, the author analyzes the tensions experienced by senior managers of a healthcare organization transitioning from a hierarchical to matrix structure as they negotiate their leadership roles in this new arrangement.

The author interviewed 16 senior managers, observed their meetings and analyzed documents. These data were combined with secondary data including previous interviews and observations of this top leadership team. The author then conducted an inductive data analysis.

The author's analysis reveals that the tensions experienced by senior managers as they negotiate their roles reflect the co-existence of leadership surpluses (too much leadership) and deficits (too little leadership) in matrix organizations. The author argues that surpluses and deficits are not mutually exclusive but are interrelated and shows how leadership surpluses can create leadership deficits.

The author’s findings suggest that in contexts of leader abundance, actors should explore leadership voids. Particular attention should be paid to incidents of intrusion and exclusion, moments of transition and intense role negotiation, as those contexts are particularly conducive to leadership deficits.

While previous work on matrix structures focuses on leadership surpluses, the author discusses leadership deficits. The author explores how more leaders do not necessarily mean more leadership, but instead how more leaders may result in leadership voids.

This paper aims to analyze the synergistic influence of performance appraisal (PA) practices and performance-driven culture (PDC) on the effectiveness of the performance management (PM) system, which is measured by employees' reactions, namely satisfaction and perceived utility. It also analyzes the type of relationship between PA practices and PA satisfaction, specifically whether it is additive or modeled as a latent factor.

This is a cross-sectional study. Data were collected from 513 managers and employees working in 135 public and private organizations. The research model and hypotheses were tested using structured equation modeling.

The results support the positive impact of a set of four PA best practices on PA satisfaction. It shows that PDC is an enabler for the effective deployment of PA practices. It also demonstrates that the perceived utility of the PM system plays a role as a mediator in the relationship between PA practices and PA satisfaction.

Data were collected using a questionnaire at a single point in time, and thus, cause-and-effect inferences were not possible.

The results provide guidance to organizations that are interested in designing and implementing PM systems and PA practices that contribute toward enhancing employees' managing performance experiences.

This study advances our understanding of the mechanisms by which organizational culture and PA practices influence the effectiveness of the PM system. It suggests that organizations, to benefit the most from a set of PA best practices, need to have a PDC.