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This study examines whether a firm’s management earnings forecasts affect its technical innovation activities. Our study also examines whether the cost of debt plays a mediating role between the management earnings forecasts and the innovation nexus.

We obtained data from 1,032 Chinese non-financial firms listed on the Shanghai and Shenzhen stock markets from 2005 to 2022 (i.e. 18,576 firm-year observations). We used various econometrics techniques, such as Heckman’s (1979) two-stage selection method and two-stage least square, to examine the relationship between management earnings forecasts and the firm’s technical innovation activities.

We find a positive relationship between management earnings forecasts and the firms' technical innovation. We also find that the cost of debt mediates the relationship between management earnings forecast and technical innovation. Further analysis indicates that frequent earnings forecasts provide incremental information regarding a firm’s future value and cash flows, thus reducing the volatility and uncertainty in cash flow calculations. Our findings are robust to several tests.

Our study has implications for policymakers, practitioners and high-level management of Chinese firms, enabling them to understand the relationship between management earnings forecasts and firms' innovation activities.

Despite talent management’s (TM) importance for improving organizations' competitiveness and resilience, the pandemic highlighted the weakness of organizational-level TM strategies. Therefore, the objective of this study is to investigate the moderating impact of HR analytics on the relationship between TM and its individual outcomes (talent motivation and quality of hires) and subsequently, their impact on organizational outcomes (talent retention).

The structural equation modeling (SEM) technique was used to analyze 219 online questionnaires administered to HR managers from European companies.

A positive relationship exists between TM activities and talent motivation as well as the quality of hires. Furthermore, HR analytics positively moderates these relationships. Finally, talent motivation and the quality of hires are positively related to talent retention.

This study offers several contributions to theory, as it analyzes TM from an individual perspective and provides further empirical confirmation of the potential benefits of HR analytics and additional grounding to the contingency theory.

Our results will allow practitioners to better orient their HR investments, with positive effects for their organizations and their employees.

This study demonstrates that HR analytics can help organizations adopt a human-centric approach to TM, thus increasing the chances for talents to fully express their potential.

This study takes a step forward toward considering TM outcomes from an individual perspective, responding to new generations' need to pay more attention to their individualities. HR analytics can be a suitable tool to do so, as it can provide insights and suggestions based on the actual organizational context, making TM a more data-driven process.

The study aimed to identify the best practices for open educational resources (OER) management in Nigerian open education university libraries and the implications for policymakers.

A mixed-methods approach was used, which included a survey questionnaire administered via Google Forms to academic librarians and other library staff of the National Open University of Nigeria (NOUN). The study’s population was 398 and 273 participants responded to the survey. The study included all academic librarians and other library staff representing the six geopolitical zones in Nigeria. The data were analyzed using both qualitative and quantitative methods. The study’s results were presented using frequency counts, percentages tables and the qualitative data analysis was done thematically.

The findings of the study are consistent with existing literature on best practices for managing OER, which emphasized the importance of establishing clear policies and strategies for OER management practices, such as guidelines for acquiring, creating, curating and disseminating OER.

The originality of the study concludes by recommending that policymakers should develop policies that support the implementation of best practices in OER management to improve access to educational resources and reduce costs for students.

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

Improving the quality of madrasah in the digital era is a must. This can be committed by strengthening aspects of madrasah governance through implementing management strategies that refer more to the integration of technology and Islamic education. This research focuses on madrasah management strategies through the Madrasah Reform program.

This research uses a case study research design that focuses attention on strategic aspects of developing madrasah through the Madrasah Reform program. The informants in this study were 18 people consisting of three madrasah heads from Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTs) and Madrasah Aliyah (MA), five teachers and 10 students. Data collection in this study used in-depth and semi-structured interviews with madrasah heads and teachers regarding the implementation of the Madrasah Reform program and also regarding madrasah management strategies at three levels of education.

This study shows that the strategy of managing madrasahs through the Madrasah Reform program in three madrasahs in Indonesia has had a positive impact on improving the quality of madrasahs, although there are still aspects that require development.

This research implies that the quality of madrasah in the digital era is determined by management strategies based on the use of educational technology.

This program has implications for the development of the quality of human resources in educational institutions, especially in relation to digital literacy among students and teaching staff. The use of digital technology, which is one of the main projections of the Madrasah Reform program, is continuously able to change the face of education in a more modern direction, both in terms of governance and the learning process, so that the output of this program, especially what occurs at Madrasah Madani, is significant development in the aspects of digital literacy and technology. Which is the main criterion in facing a digital-based educational context.

For a policy aspect, the success of the Madrasah Reform program at Madrasah Madani can be used as a blueprint or model for implementing this program in Islamic educational institutions, specifically Madrasas in South Sulawesi and in general at Madrasas throughout Indonesia.

This proves that Madrasah Reform program is a program that can be implemented in madrasahs to improve the quality of madrasah management in the digital era while continuing to carry out simultaneous improvements and evaluations of the program.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec policy has been highlighted for many decades, InfoSec breaches still occur due to a low level of employee compliance and a lack of engagement and competence in high-level management. However, previous studies have primarily investigated the behavioural aspects of InfoSec policy compliance at the individual level rather than the managerial factors involved in constructing InfoSec policy and developing its effectiveness. Thus, drawing on neo-institutional theory and a transformational leadership framework, this research investigated the influence of external mechanisms and transformational leadership on InfoSec policy effectiveness.

The research model was implemented using field survey data from professional managers in the financial sector.

The results reported that neo-institutional mechanisms and transformational leadership shape InfoSec policy effectiveness in an organisation.

This study broadens current InfoSec policy research from an individual level to a managerial perspective and enhances the existing literature on neo-institutional and transformational leadership in the context of InfoSec. It highlights the need to evaluate InfoSec policy based on external factors and to support transformational leadership styles that promote InfoSec policy enforcement and effectiveness.

Contemporary technological disruptions are espoused as though they stimulate sustainable growth in the built environment through the Green Internet of Things (G-IoT). Learning from discipline-specific experiences, this paper articulates recent advancements in the knowledge and concepts of G-IoT in relation to the construction and smart city sectors. It provides a scoping review for G-IoT as an overlooked dimension. Attention was paid to modern circularity, cleaner production and sustainability as key benefits of G-IoT adoption in line with the United Nations’ Sustainable Development Goals (UN-SDGs). In addition, this study also investigates the current application and adoption strategies of G-IoT.

This study uses the Preferred Reporting Items for Systematic and Meta-Analyses (PRISMA) review approach. Resources are drawn from Scopus and Web of Science repositories using apt search strings that reflect applications of G-IoT in the built environment in relation to construction management, urban planning, societies and infrastructure. Thematic analysis was used to analyze pertinent themes in the retrieved articles.

G-IoT is an overlooked dimension in construction and smart cities so far. Thirty-three scholarly articles were reviewed from a total of 82 articles retrieved, from which five themes were identified: G-IoT in buildings, computing, sustainability, waste management and tracking and monitoring. Among other applications, findings show that G-IoT is prominent in smart urban services, healthcare, traffic management, green computing, environmental protection, site safety and waste management. Applicable strategies to hasten adoption include raising awareness, financial incentives, dedicated work approaches, G-IoT technologies and purposeful capacity building among stakeholders. The future of G-IoT in construction and smart city research is in smart drones, building information modeling, digital twins, 3D printing, green computing, robotics and policies that incentivize adoption.

This study adds to the normative literature on envisioning potential strategies for adoption and the future of G-IoT in construction and smart cities as an overlooked dimension. No previous study to date has reviewed pertinent literature in this area, intending to investigate the current applications, adoption strategies and future direction of G-IoT in construction and smart cities. Researchers can expand on the current study by exploring the identified G-IoT applications and adoption strategies in detail, and practitioners can develop implementation policies, regulations and guidelines for holistic G-IoT adoption.

This study aimed to address a gap in subcontractor management by focusing on previously unexplored complexities surrounding subcontractor management in developing countries. While past studies concentrated on selection and relationships, this study delved into how effective subcontractor management impacts project success.

This study used the Bayesian Network analysis approach, through a meticulously developed questionnaire survey refined through a piloting stage involving experienced industry professionals. The survey was ultimately distributed among participants based in Accra, Ghana, resulting in a response rate of approximately 63%.

The research identified diverse components contributing to subcontractor disruptions, highlighted the necessity of a clear regulatory framework, emphasized the impact of financial and leadership assessments on performance, and underscored the crucial role of main contractors in Integrated Project and Labour Cost Management with Subcontractor Oversight and Coordination.

Previous studies have not considered the challenges subcontractors face in projects. This investigation bridges this gap from multiple perspectives, using Bayesian network analysis to enhance subcontractor management, thereby contributing to the successful completion of construction projects.

This study aims to review the status quo, current state of research, research hot themes and research gaps in sustainable facilities management (SFM) in the built environment (BE) through an extant literature review.

To map and analyze knowledge paths in the context of SFM research, a sequential explanatory mixed-method review involving bibliometric and content analysis was used to help identify current research trends, research hot themes and knowledge gaps. The Scopus search engine was used to find 169 relevant articles. For a better understanding of the literature accumulated, a bibliometric analysis was carried out by using VOSviewer to reveal current research themes, the status quo and current state of research as well as research gaps.

Through the literature review and content analysis, the current research themes on SFM revealed from the study include green building technologies, assessment methods of SFM, smart buildings and building information modeling. The research hot themes in SFM include smart buildings and green building technologies, green buildings (GB), architectural and building designs in the university sector, assessment methods in buildings and decision-making and the adoption of asset and facility management in the university sector. Indoor air pollution, intelligent buildings, climate change, maintenance, environmental management, facilities, historic preservation, environmental performance, energy management, etc. are the research gaps identified from the study, and these serve as potential areas for future research studies under SFM. It was recognized that facilities managers are increasingly involved with sustainability policies within their organizations and are developing sustainability agendas to keep up with the changing nature of the facilities management (FM) profession.

The findings of this study hold relevance to the FM practice, as the integration of SFM by facilities managers can lead to waste reduction, decreased operating expenses and reduced energy consumption. In addition, occupants of sustainable buildings experience improved conditions that contribute to better health and productivity, thus boosting their overall well-being. Consistent with the themes of smart buildings and green technologies, revealed to be the hot themes in the SFM research scope, properties with sustainable features can command higher rental rates and property values, appealing to a broader range of stakeholders. SFM practices in universities can aid in saving money from reduced facility operational costs and improve the image of institutions while creating better indoor environments for students and staff. The analyses of countries involved in research can open doors for the establishment of research groups and the development of collaboration between universities in different countries researching similar topics of interest.

The geographical scope of this study is not limited and, therefore, encourages broad applicability of the findings to the global sustainable BE.