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This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit.

The study combines qualitative and quantitative methodologies to create a cross-sectional survey covering four geographic regions in an emerging economy – Thailand. The authors examine the hypotheses by employing social interaction theory.

A study of 744 SME executives plus post-survey interviews with three audit partners revealed that an affiliative communications style and information provision are positively associated with the rapport developed between financial auditor and client, and that rapport, in turn, had a strong association with client perceptions of audit quality. In addition, affiliative communication style, information provision and social cognitive capital had a direct (positive) association with perceptions of audit quality. The effects of communication effectiveness and social cognitive capital varied, depending on whether or not the SME client possessed formal accounting qualifications.

The study contributes to the literature on the business-to-business professional services, and accounting in particular, by explicating the important roles of communication effectiveness, rapport, and social cognitive capital in the relationship between an auditor and a client. Moreover, the paper reveals that the differences in educational background of clients result in differential impacts of communication effectiveness and social cognitive capital on rapport and perceptions of audit quality.

In this study, we drew on the theories of social exchange and social learning and hypothesized that the online social capital (SC) and offline SC of social networking affect the online self-disclosure (OSD) of individuals through social self-efficacy (SSE).

After retrieving 514 valid questionnaires, we used structural equation modeling to analyze the data.

The results indicated that the users’ SSE affected their OSD, and that both online and offline bridging and bonding SC increased their SSE. However, online bonding SC directly affected their OSD, whereas online bridging SC did not considerably affect their OSD. Given these findings, we presented both theoretical and practical implications to elucidate SSE and OSD behavior from the perspective of online and offline bridging and bonding SC.

In this study, we drew on theories of social exchange and social learning to examine the effects of online and offline bridging and bonding SC on users’ SSE and OSD on SNSs. Given the importance of SC and SSE in social relationships and the effects of OSD on SNSs, our goal was to provide SNS marketers with a thorough understanding of how to facilitate SSE and OSD from the perspective of online and offline bridging and bonding SC.

This paper aims to report the development of the multiparty collaborative leadership scale (MCLS) that assesses four dimensions of collaborative leadership that have been defined in the literature regarding the functions of collaborative leadership in intra- and interorganizational settings.

The authors have tested the validity and reliability of the MCLS in a sample of 110 managers and professionals who participated in five multiparty collaboration workshops, each lasting for two days. The authors used multilevel analyses to test the construct, discriminant and predictive validity of the MCLS.

The results generally supported the reliability and validity of the MCLS. The scale has good internal consistency and in terms of validation, the authors show that MCLS negatively predicts the conflictuality and positively predicts the collaborativeness of the leading party as well as trust in the multiparty system and its entitativity.

The MCLS can be used to extend literature on collaborative leadership and generate insights on the antecedents and consequences of effective collaborative leadership in multiparty systems.

Multiparty systems are set to deal with important societal challenges and mediators involved in multiparty issues are asked to settle important international disputes and conflicts. Understanding collaborative leadership in such systems and its role in establishing effective multiparty collaboration is key. The MCLS can be used as a research instrument and as a development tool toward realizing much-needed collaboration.

The authors present a first attempt to develop a short scale to assess collaborative leadership in complex systems in which participating stakeholders lack position power.

This paper aims to propose and assess a framework to analyse the institutionalization of Industry 4.0 (I4.0) through a framing analysis.

The framework was developed by combining the institutional approach with orders of worth, drawing insights from a comprehensive literature review. To assess it, the authors conducted a qualitative analysis of annual reports from companies with the largest market capitalization over a six-year period and interviewed union representatives in Spain and Sweden.

The framework comprises five dimensions (industrial, market, civic, green and connectionist). The empirical results reveal that companies consistently frame I4.0 with an emphasis on industrial and market perspectives. In contrast, unions place a stronger emphasis on civic issues, with Spanish unions holding a more negative view of I4.0, expressing concerns about working conditions and unemployment.

The proposed framework brings interesting insights into the dispute over the meaning of I4.0. Although this empirical study was limited to companies and unions in Sweden and Spain, the framework can be expanded for broader investigations, involving additional stakeholders in one or more countries. The discussion outlined using the varieties of capitalism approach is relevant for understanding the connection between the meso and macro levels of this phenomenon.

In navigating the landscape of I4.0, managers should remain flexible, and ready to tailor their strategies and operations to align with the distinct demands and expectations of stakeholders and their specific institutional environments. Similarly, policymakers are urged to acknowledge these contextual intricacies when crafting strategies for implementing I4.0 initiatives across national settings.

Based on the empirical findings, this study underscores the importance of fostering social dialogue and involving stakeholders in the implementation of I4.0. Policymakers and other stakeholders should take proactive measures, tailored to each country’s context, to mitigate potential adverse effects on labour and workers.

The study presents a novel framework that facilitates the systematic comparison of I4.0 framing by different actors. This contribution is significant because the way actors frame I4.0 affects its interpretation and implementation. Additionally, the aggregate analysis of results enables cross-country comparisons, enhancing our understanding of regional disparities.

The purpose of this paper is twofold: first, it explores the influencing factors of the government’s trust decision-making in the private sector; second, it explores how these influencing factors affect the government’s trust decisions.

A theoretical model was established, and a questionnaire survey was conducted among 152 professionals. The collected datas were analyzed by the structural equation modeling (SEM) method.

The study identified four critical factors that influence the government’s decision to trust the private sector in public-private-partnership (PPP) projects. All the four factors have a positively correlated impact on the government’s trust decision-making. The structural equation path analysis shows that the most important factor affecting the government’s trust decision-making is the trustee’s (private sector) trustworthy characteristics, and the path coefficient is 0.92. The path coefficients of risk perception and the trustor’s trust tendency are 0.83 and 0.74, respectively. The influence of the legal system environment on government trust decision-making is moderate, with a path coefficient of 0.68.

This paper contributes to the literature in two aspects. First, the factors influencing decision-making to government trust in the private sector in PPP projects have been identified. Second, a comprehensive view of the mechanism of government trust in the private sector in PPP projects has been theorized by the SEM method.

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played by political connections in philanthropy is indisputable, although very few studies have explored their association from the perspective of the country’s first Charity Law of 2016. This study aims to contribute to the ongoing debate about the 2016 Charity Law and offers an understanding of the future trends in corporate charitable giving.

Using empirical analysis of data collected from listed companies in China, this study analyzes the impact of political connections on corporate charitable giving before and after the 2016 Charity Law. The study adopts three leading theories from previous research into corporate charitable giving and political connections: corporate social responsibility, resource dependence theory and stakeholder theory. A conceptual framework is outlined, and hypotheses are formulated accordingly.

The results show that political connections have a substantial positive impact on corporate charitable giving, both before and after the implementation of the 2016 Charity Law, which has significantly promoted and increased the amount and proportion of charitable giving. Although the 2016 Charity Law attempted to weaken the political connections of enterprises, the influence of political connections on corporate charitable giving has proved difficult to diminish or eliminate, as charity is dominated by the state.

This study explores the association between political connections and corporate charitable giving from the perspective of China’s Charity Law of 2016.

The purpose of this study is to investigate the role of trust, informational support and integrative behaviors in the effective outcomes of peer conflict in the workplace.

Deidentified secondary data were provided by a human resource management company that offers conflict resolution training. The authors studied a sample of 815 supervisors and middle-level managers (51% female; average age = 40) who reported their primary work experience was in the USA. Each respondent described a workplace conflict with a peer. A regression-based bootstrapping technique was used to test the hypothesized relationships between the constructs of trust, informational support, integrative behaviors and effective outcomes in peer conflict.

The relationship between trust and the use of integrative behaviors during peer conflict is conditional on the availability of informational support, such that those who solicit a third party’s views are more likely to exhibit integrative behaviors during the conflict under study, even at relatively lower levels of trust in the conflict relationship.

In this study, the authors add to social interdependence theory and the role of integrative behaviors by proposing the importance of interpersonal trust and informational support, which may reduce uncertainty during peer conflict. The authors also extend existing literature on cooperation, cooperative approaches to managing conflict and integrative behaviors in the workplace by examining peer-to-peer organizational conflict.

Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate Social Responsibility Disclosure (CSRD) in Syrian banks which have an Islamic identity, investigating their motivations when implementing and disclosing CSR and the challenges banks have faced. This study employed content analysis to extract knowledge from 33 annual reports published by three banks which have Islamic identity in Syria over the period 2008–2020. Semi-structured interviews were then conducted with five participants who are aware of CSRD policy in the banks in the sample, in order to gain a fuller understanding of their motivations in relation to CSR and any challenges they faced. This article draws on the overlap between Stakeholder and Legitimacy theories in order to explain the motivations of the banks in question. The study found that banks which have an Islamic identity increased their levels of CSR implementation during the conflict crisis but were not publishing details on these activities because of a concern regarding the Islamic modesty around charitable actions and to avoid upsetting the sensibility of beneficiaries. Interviewees commented that in the time of conflict crisis, many Syrians needed relief and support. Because of this, banks in our research sample decided to take responsibility to lessen the negative impact of the conflict crisis on the Syrian community. In addition, the analysis revealed that banks engaged with Environment and Human Right issues after 2013 because they wanted to fulfil the requirements of their national partners.

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study analyzes the role that domination plays in conflicts among intimates. As the family engages in repeated conflicts over roles, the family also engages in negotiations over the family order, what role each party should play, interpretations of past events, and plans for the future. These conflicts take place against a backdrop of patriarchy that asymmetrically distributes power in the family to determine the family order. The data from this study come from a content analysis of mothers with substance use problems as depicted in the reality television show Intervention. The conflicts in these families reveal that these families develop a grinding family order in which families engaged in repeated conflict but also continued to operate as and identify as a family. These conflicts are shaped by and reinforce patriarchal expectations that mothers are central to family operation. The intervention at the end of each episode offered an opportunity for the family to engage in a concerted campaign to try to force the mother into treatment and reestablish the family order.

This study aims to explore the factors that build positive leadership identities in women and reduce woman-leader identity conflict in societies with low gender equality. In doing so, it responds to calls to examine the role of “context” for women aspiring to leadership roles.

The required data were collected through semistructured interviews with 30 senior-level female leaders in the corporate sector of Pakistan and analyzed using NVivo.

Successful professional women are often facilitated by various social and organizational factors that boost their confidence and ability to view themselves positively as leaders, reducing woman-leader identity conflict. The main facilitators observed were egalitarian values practiced at home, male sponsorship in organizations and individual leadership experiences. Furthermore, the age and socio-economic status of women have also emerged as important factors contributing to the success of women leaders in Pakistani society, which is characterized by gender inequality and high power distance.

Organizations committed to developing women for leadership roles and attaining their gender diversity goals need to address the structural and psychological barriers that hinder women’s progress in the workplace. Moreover, men need to be engaged as allies to enable women’s advancement as organizational leaders.

This study highlights how culture, gender norms and significant experiences of women moderate equality lows in patriarchal societies. It aims to demonstrate that women can progress as leaders within a low gender-egalitarian culture in the presence of factors that facilitate the establishment of their identities as leaders, thus reducing identity conflict. In addition, the role that men can play in creating a supportive environment for establishing women’s leadership identities is particularly highlighted in this study.