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This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

The rapidly changing international business landscape, driven by dynamic factors such as technology, emerging markets, and unpredictable crises, demands that organizations innovate to survive while gaining and sustaining competitive advantages. Culture, an intricate multilevel construct, presents challenges for transnational enterprises and international business as a key “soft” element of organizational strategy.

This paper employs a triangulated method combining a systematic literature search, machine learning, and qualitative thematic content analysis to explore the relationship between culture and innovation within the context of international business. The analysis involved scrutinizing 697 journal articles indexed in the Web of Science database.

Using k-means, which is an unsupervised machine-learning tool in Python, and hypertext preprocessor language scripting, we identified seven topic clusters and 94 keywords. Qualitative thematic content analysis facilitated the recognition of prevailing patterns in researchers' conceptualizations of the interplay between innovation and culture. We identified influential relationships between cultural configurations and innovation.

Our analysis contributes to developing a comprehensive research field map encompassing international business, innovation, and culture.

This study significantly enhances our knowledge of culture and international innovation. Future research that recognizes culture as a dynamic configuration at multiple levels (e.g. national, organizational, professional, and individual) and employs more comprehensive measures of innovation and culture could substantially advance our understanding of the intersection of culture and innovation in international business.

The purpose of this study is to evaluate how Qatar Airways’ sponsorship of FC Barcelona affects Qatar’s sports diplomacy and brand awareness. It focuses on the sponsorship’s demand strategy and takes into account the opinions and attitudes of Spanish nationals toward Qatar and Qatar Airways.

To assess this, a survey of 434 Spanish nationals from 17 different regions from four zones (North, South, Center, and East) in Spain between November 3, 2022 and November 21, 2022 was conducted using a strata sampling method.

We argue that Qatar Airways’ sponsorship of FC Barcelona serves to improve Qatar’s recognition and national reputation in Spain. We also found that there is a need for consistent sponsorship and marketing efforts in sports diplomacy to better fulfill public diplomacy aims. Overall, this paper concludes that Qatar Airways’ sponsorship of FC Barcelona positively contributes to the country’s sports diplomacy despite significant challenges.

The major contribution of this study to the literature is the discussion of the role of sports sponsorships in the recognition of the sponsor, which was assessed through conducting a quantitative analysis of public opinion in the sponsored team’s host country.

Modern slavery in global value chains is an emerging topic of interest across various fields, including in international business, but is often fragmented in its approach. This study aims to provide a practical framework for studying relationships between participants in global value chains by exploring the nexus of three concepts – vulnerability, resilience and empowerment (VRE) – in the context of modern slavery.

This article offers a deductive thematic analysis of 51 empirical and conceptual business research studies on modern slavery in global value chains published until mid-2021 according to the three categories of interest at the micro (within individuals and organisations), meso (between individuals and organisations) and macro (structural) levels.

The findings have informed the development of three themes, each of which is an opportunity for future research with clear policy implications: a reductionist approach to vulnerability obscures its complexity; externalising the empowerment process and locating it outside of the agency of workers serves to further disempower them; and focusing exclusively on organisational resilience conceals the essentiality of resilience within individuals, communities and societies.

This article is among the first to extend the focus of business literature on modern slavery in global value chains beyond its current largely facile engagement with VRE, offering an original descriptive VRE typology to engage with the nexus between these three concepts.

The paper aims to propose and validate a process-based model to enhance managerial effectiveness among micro, small and medium enterprises (MSMEs). It has been observed that business uncertainties and inadequate financial resources that MSME entrepreneurs and managers face require them to constantly engage in strong self-awareness and self-regulating behavior to enhance the efficacy in their roles and, henceforth, their role performance effectiveness.

The approach for data collection was based on the clustering of MSMEs belonging to the clusters machine tool, pump manufacturing, foundry, textile and auto-component clusters in India. The respondents to the study were MSME entrepreneurs and managers who oversee and manage multiple functions like operations, quality, marketing, sales, supply chain management, procurement, personnel and administration and general administration.

The self-efficacy of entrepreneurial managers of MSMEs is observed to play an integral role in enhancing the efficacy of their roles, thus highlighting the use of a process-based perspective while dealing with constant resource constraints and excessive dynamism in their business contexts. The ability to handle multiple tasks effectively and resilience to manage challenges enhances their role-making process, which is significant in achieving and sustaining goal-oriented behavior among MSME entrepreneurs and managers.

This paper would serve as an effective model for entrepreneurs and managers to enhance their efficacy in the individual and interdependent role context, which would help achieve their individual and organizational goals. The model emphasizes a process-based perspective that thrusts the need to relate to the organizational context, enhancing individual confidence for goal-related behavior and fulfilling their role-related expectations.

This paper presents a model of enhancing managerial effectiveness that discusses self-efficacy as antecedent behavior. Here, personal and environmental factors aid cognition to one’s capability to construct reality, self-regulate, encode information and engage in effective managerial action.

The present study addresses the literature gap on cultural linkages, traditions, cultural recognition and the perceived benefits of consumers in the orange economy. The article focuses on analyzing the impact of traditions and cultural linkages on the relationship between cultural recognition and the perceived benefits of consumers.

The empirical study is conducted on a sample of 393 consumers from the city of Arequipa, Peru utilizing structural equation modeling (SEM) with Smart PLS software.

The research results demonstrate that traditions and cultural ties are important factors that entrepreneurs must consider in the production and marketing process to enhance the benefits perceived by consumers by providing cultural identity within the products.

The study provides theoretical implications that fill the existing gap in understanding the relationship between cultural recognition and perceived benefits. Additionally, it offers practical implications for the development of the cultural ecosystem, involving artisans, artists, cultural managers, entrepreneurs, businessmen, government authorities, non-governmental organizations and international organizations.

Drawing on the social identity theory (SIT), this study investigates the relationship between internal branding (IB), organizational identity (OI) and brand performance while considering OI as the linking apparatus of internal branding and brand performance. It also explores the moderating role of co-worker support in the relationship between OI and brand performance.

A sample of 919 frontline employees working in private banks in India was collected by using multi-stage sampling. Structural equation modeling (SEM) was utilized to examine the hypothesized relations. PROCESS macro for SPSS was used to test mediation and moderation effects.

The results reveal that all IB dimensions (internal brand communication, brand-oriented transformational leadership and brand-oriented HR activities) directly affect OI and indirectly affect brand performance. Additionally, no moderating effect of co-worker support is found.

The current study contributes to the existing literature by portraying IB as identity strengthening phenomenon and brand performance as identity-congruent behavior. It also reveals how social context influences brand performance and assists them in socially categorizing themselves.

The present study portrays a complete understanding of the dynamics between internal branding, organizational identity, and brand performance. The study also emphasizes the empirical examination of the potential mediation effect of organizational identity and the moderation effect of co-worker support.

This article aims to address the need for a more structured partnership between civilian and military healthcare, particularly in the context of cross-border threats in the EU. While both systems are driven by the same goal of providing high-quality healthcare services and achieving optimal patient outcomes, they operate under different national approaches and resources.

Two recent crises are presented as examples that highlight the necessity of cooperation between civilian and military medical systems. The Covid-19 Pandemic and the Ukrainian Conflict are described based on the experience gathered by the author as a member of the NATO Centre of Excellence for Military Medicine and form the base to shape a broader perspective on the future of civil-military interaction in healthcare at the European Union level.

The ability to deliver coordinated responses during crises depend on the level of interoperability, preparation and mutual understanding. To improve synergies, a structured partnership should be established, prioritizing common standards of care and shared best practices. Integrating military and civilian healthcare pathways can be especially beneficial in situations where patients are moved from the point of injury or sickness across different military and civilian structures to receive the most appropriate treatment and rehabilitation for their conditions.

The relationship between military and civilian healthcare systems is often discussed at multinational level, but a clear focus is lacking concerning their shared mission, distinct functions and potential for cross-border collaboration.

Elucidating self-determination and psychological empowerment theories, the current study aims to examine the link between psychological empowerment and proactive behavior. Additionally, it delves into the mediating role of prosocial motivation and assesses the moderating effects of horizontal collectivism between psychological empowerment and proactive behavior, examining the moderated-mediation effects of horizontal collectivism.

A structured questionnaire was distributed in three waves (T1, T2 and T3) among frontline service hotel workers, out of which only 507 were retained and found useful for analysis. The study employed PROCESS macro models 4 and 8 for the analyses.

The results indicated that psychological empowerment is connected to proactive behavior through the partial mediation of prosocial motivation. Further, when horizontal collectivism is high, the favorable association between psychological empowerment and proactive behavior via prosocial motivation is stronger.

Proactive service workers have an innate tendency to contribute optimally to their organization. Yet, research is insufficient about the factors that lead to proactive behavior among frontline service hotel workers. To date, there are hardly any empirical studies that have examined the buffering effects of horizontal collectivism between psychological empowerment and proactive behavior, which contributes to the originality and novelty of our research. In addition, this study offers practical implications related to ways to improve psychological empowerment among frontline service hotel workers in the ever-increasing era of automation.