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This paper aims to examine the research conducted between 1938 and 2023 on applying Gestalt principles in management research, focusing on publishing and citation trends in this field.

A systematic literature review was conducted using PRISMA criteria, forming a three-phase strategy. A total of 394 articles from the Scopus database were reviewed. Bibliometric analysis involving co-citation and co-word analysis was used to explore the intellectual structure of the research area.

Eight application clusters were identified through co-citation analysis using Gestalt as a keyword. Co-word analysis revealed key themes and keywords over the period. Substantial literature exists on topics like organization, strategy, physical servicescape, coaching, learning and human resource management. However, Gestalt principles are minimally applied to online retail, social media, website design, mobile app design and emerging areas like Industry 4.0.

The study suggests that Gestalt principles can enhance marketing, communication, decision-making and leadership, according to the study. Understanding Gestalt concepts and how different industries adapt and apply them helps enable cross-industry learning, where successful strategies from one sector can be creatively implemented in others to solve problems.

This study fills a significant gap in the literature by highlighting the underexplored application of Gestalt principles in emerging business and management sectors. It provides a comprehensive discussion on future research directions and identifies specific areas where Gestalt principles can be innovatively applied, offering fresh insights and expanding the theoretical and practical understanding of their utility in modern business contexts.

Circular economy (CE) is guided by principles, the key being the R-framework. All R-frameworks have a hierarchy. Although several studies have prioritized these principles, there is still an urgent call for country-specific prioritization. This study prioritized circular economy (CE) principles among Ghana's built environment (BE) professionals.

An explanatory sequential mixed methods approach was adopted. Six principles of CE were identified through a review of related literature and incorporated into a questionnaire. In total, 162 questionnaire responses were received. The quantitative data were analyzed through descriptive and inferential analyses. The data were further validated via semi-structured interviews with eight interviewees of different professional backgrounds in the BE.

The findings revealed that BE professionals in Ghana highly perceived CE principles as important. The findings further revealed the order of prioritization of the CE principles as follows: (1) recycle, (2) reuse, (3) repair/remanufacture, (4) renewable energy usage, (5) redesign and (6) reduce. To further elaborate on these prioritized principles via the qualitative phase, the interviewees agreed to and confirmed the importance of the identified principles through their verbatim comments.

Although there is a growing interest in research regarding CE in the Ghanaian construction industry, its principles have yet to be prioritized and ranked by professionals in the Ghanaian construction industry. This study unearths why, in terms of prioritization of the CE principles, the construction industry in Ghana does not follow the well-known hierarchy (i.e. reduce, reuse and recycle) in the order of high to low level of circularity.

This paper aims to conduct an experiment that investigates the effect of the ambiguity present in international financial reporting standards (IFRS) on the judgments of auditors. This paper also examine the effects of the personality trait of ambiguity tolerance on judgments of auditors.

This paper conduct an experiment in which experienced Australian-based auditors are placed in hypothetical revenue recognition and lease classification decision contexts. The participants are members of the Australian accounting profession who are familiar with applying IFRS.

This paper find support for the perception that when the relevant IFRS are more ambiguous, auditors make less aggressive reporting judgments compared to when the IFRS are less ambiguous. The results also unveil a novel finding that auditors who are more tolerant of ambiguity are likely to choose the accounting treatment that best reflects the economic substance of a transaction when interpreting IFRS compared to those who are less tolerant of ambiguity.

These results would be of interest to policymakers and accounting researchers as they continue to contemplate a shift to more principles-based IFRS.

To the best of the authors’ knowledge, this study is the first to examine the influence of an individual’s ambiguity tolerance on financial reporting quality in jurisdictions that have adopted IFRS.

Are there smart ways to find heuristics? What are the common principles behind heuristics? We propose an integrative definition of heuristics, based on insights that apply to all heuristics, and put forward meta-heuristics for discovering heuristics.

We employ Herbert Simon’s metaphor that human behavior is shaped by the scissors of the mind and its environment. We present heuristics from different domains and multiple sources, including scholarly literature, practitioner-reports and ancient texts.

Heuristics are simple, actionable principles for behavior that can take different forms, including that of computational algorithms and qualitative rules-of-thumb, cast into proverbs or folk-wisdom. We introduce heuristics for tasks ranging from management to writing and warfare. We report 13 meta-heuristics for discovering new heuristics and identify four principles behind them and all other heuristics: Those principles concern the (1) plurality, (2) correspondence, (3) connectedness of heuristics and environments and (4) the interdisciplinary nature of the scissors’ blades with respect to research fields and methodology.

We take a fresh look at Simon’s scissors-metaphor and employ it to derive an integrative perspective that includes a study of meta-heuristics.

In response to the prevalent emphasis on short-term leadership, this article introduces a leadership framework that emphasizes four essential principles. These principles are aimed at promoting long-term effectiveness and sustainability in organizations centered on responsible leadership. These principles include developing long-term orientation, embracing organizational diversity, demonstrating emotional intelligence, and prioritizing ethical decision-making. These responsible leadership principles play a critical role in fostering long-term organizational success.

This article presents a conceptual framework that organizes and structures the key concepts, ideas, and theories regarding organizational effectiveness and long term viability.

For a responsible leader to establish a lasting social legacy and foster sustainable development, it is crucial for them to cultivate a robust and viable corporate culture, built around these four leadership principles. These principles bear witness to the fact that true evidence of sustainable leadership achievement emerges only after the leader's departure. Responsible leaders, through their track record, leave behind a social legacy by nurturing long-term organizational viability. To ensure a positive and enduring legacy beyond their leadership tenure, leaders can adopt these five principles that provide a foundation for the organization to thrive well into the future.

In the modern context, many leaders hesitate to make tough decisions due to the prevailing focus on immediate results. Followers, stakeholders, and investors prioritize quick responses, often at the expense of long-term considerations. However, by prioritizing the implementation of these four principles, leaders can overcome the allure of immediate gratification and instead, shift their focus toward long-term success measured in years, not just months. In leadership, the legacy left behind holds greater significance than we often realize, and recognizing this importance is crucial for the future prosperity of our organizations.

User diversity has been discussed in many fields of study for decades. Nevertheless, some cohorts are rarely included in mainstream research. According to the concept of universal design of research (UDR), people with disabilities should be more often included in participant pools. There is, however, a need for certain methodological considerations to achieve UDR.

The suggested guidelines are based upon existing guidelines and research in addition to key takeaways from studies conducted by the authors over the past 15 years. Six studies are used to show how the guidelines can be applied in research involving three example cohorts, namely people with dyslexia, aphasia and intellectual disability.

Extensive guidelines are needed to increase user inclusion in mainstream studies and support researchers in conducting purposeful and ethical research. The suggested guidelines should be examined for other cohorts to ensure that all types of user needs are accommodated.

This study contributes with methodological approaches to enhance inclusion of all types of participants in mainstream research.

The main contribution is The seven principles of UDR, a further development of the original principles for UDR.

This paper aims to demonstrate how the design of data visualisations can act as a tool to support social marketing messages in prompting behaviour change to reduce food waste using the Elaboration Likelihood Model (ELM) as a theoretical framework. It also responds to a lack of consumer-led insight to develop campaigns in reducing food waste.

The research uses data collected by the End Food Waste Cooperative Research Centre (EFW CRC) in Australia to determine which text-based campaign messages are most likely to prompt people toward reducing food waste. Behaviour change messages were first identified through workshops with 11 food waste experts, then explored through online focus group discussions with 18 participants from three food-wasting market segments. The messages were further tested via a quantitative survey among 1,000 decision makers in Australian households in their own homes, with the top three performing messages examined using summative content analysis.

The significant findings were that participants want to see 1) evidence of how adopting new behaviours would lead to financial savings and benefit the environment, and 2) concrete steps to reduce food waste. When examined through the ELM, the findings suggest that tools that encourage both cognitive and peripheral processing as a means of persuasion, like data visualisations, may be useful for changing food-wasting behaviours.

Applying principles from the field of communication design to the ELM has uncovered the potential for a cross-disciplinary approach to enhance theoretical frameworks for understanding consumer engagement with messages. This process in turn, may lead to the development of more effective behaviour change marketing strategies.

Six principles for using data visualisations in a social marketing campaign are proposed: personal relevance, ease of use, emotional storytelling, context, prioritising the message itself and long-term usage.

This study proposes that data visualisations could enhance the effectiveness of social marketing campaigns by leveraging consumer-derived insights and the persuasive capacity inherent in their theoretical underpinnings.

This study investigated the interplay between business process management (BPM) and digitalization in organizations and developed principles for designing their interaction.

This study was explorative and used a questionnaire-based survey that involved experts in BPM and digitalization who were actively engaged in these two domains in their organizations to come up with the design principles. The survey and the design principles were based on Rosemann and vom Brocke's (2010) six core elements of BPM.

Digitalization was seen as influencing how BPM is practiced in organizations by strengthening organizations’ focus on BPM, and conversely, BPM was perceived as beneficial for digitalization and digitalization outcomes. In addition, based on Rosemann and vom Brocke’s six core elements of BPM, we proposed six principles for designing the interplay of BPM and digitalization in organizations.

Our empirical investigation was situated in a Norwegian context and included 104 respondents. While we have no reason to believe that our findings should not be valid and useful in other regions, this is a limitation in generalizing our findings, and a natural follow-up would be to investigate our research questions in other geographical areas. We are also aware of the potential response bias in our sample. Moreover, to outline the principles for designing the interactions of BPM and digitalization, we applied the six core elements of BPM by Rosemann and vom Brocke (2010) as our theoretical lens. We acknowledge that there are more issues related to the interplay of BPM and digitalization than we have dealt with in this study.

This study has several implications for organizations. First, managers may use our proposed design principles to decide how to integrate BPM and digitalization. Second, although this study showed that each discipline nurtures its own culture, building an organizational culture that combines values from each discipline can enable a process-oriented organization to innovate its operations and services with digital technology. Third, managers should align the responsibilities and tasks of process owners with the demands for the digitalization of business processes. Fourth, managers, when integrating BPM and digitalization, should take care not to impede the generative attributes of each discipline.

Processes and digital technologies play important roles in society at all levels. BPM seeks to understand how processes unfold and explores how new practices may better serve individuals, organizations and society (vom Brocke et al., 2021), while digitalization is concerned with how various kinds of modern digital technologies may trigger organizational and social changes (Markus and Rowe, 2023; Suri and Jack, 2016).

This study is one of the first studies to investigate the interplay between BPM and digitalization – how digitalization affects BPM practices in organizations and how BPM influences digitalization outcomes. In addition, this study offers novel principles for designing the interaction between BPM and digitalization.

Funding difficulties are particularly compounded for Muslim entrepreneurs in Nigeria, owing to the dominance of interest-based financial institutions prohibited in Islam. Thus, this study aims to explore the role of awareness of Islamic finance principles in ameliorating financial deprivation and financial anxiety to increase access to Islamic financing among Muslim entrepreneurs.

A quantitative survey method of data collection was used to collect data from a total of 208 micro, small and medium enterprises (MSME) owners based on hand-delivered questionnaires. The data was analyzed using a partial least square structural equation model.

The result supports the direct negative impact of relative financial deprivation and the positive impact of awareness of Islamic finance principles on access to Islamic finance. However, awareness of Islamic finance principles could not moderate any of the direct relationship.

This study implies that financial deprivation is detrimental to access to Islamic finance, but financial anxiety has no significant impact. In addition, policymakers and MSME owners could directly foster access to Islamic finance through awareness of Islamic finance principles, though it could not redirect the negative impact of relative financial deprivation on access to Islamic finance.

The valuable finding here is that the substantial positive impact of awareness of Islamic finance principles on access to Islamic finance is not enough to redirect the negative effect of relative financial deprivation on access to Islamic finance.

The purpose of this paper is to describe how first-line managers (FLMs) in home care (HC) reason about the opportunities and obstacles to lead the work according to the individual’s needs and goals.

In this participatory appreciative action reflection project, eight managers within one Swedish municipality were interviewed. The data were analysed using a thematic analysis.

The results showed a polarization between two different systems that FLMs struggle to balance when attempting to lead HC that adapts to the needs and goals of individuals. One system was represented by the possibilities of a humane system, with human capital in the form of the individual, older persons and the co-workers in HC. The second system was represented by obstacles in the form of the economic needs of the organization in which the individual receiving HC often felt forgotten. In this system, the organization’s needs and goals governed, with FLMs needing to adapt to the cost-effectiveness principle and keep a balanced budget. The managers had to balance an ethical conflict of values between the human value and needs-solidarity principles, with that of the cost-effectiveness principle.

The FLMs lack the opportunity to lead HC according to the needs and goals of the individuals receiving HC. There is a need for consensus and a value-based leadership model based on ethical principles such as the principles of human value and needs-solidarity to lead the HC according to the individual’s needs and goals.