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This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

When the emergency transition started in the spring of 2020 in the USA, teachers had to quickly switch from traditional in-person teaching to distance and remote teaching, regardless of their level of preparation. The distance and remote learning environments and contexts were different from traditional classrooms, which significantly changed the way teachers communicated and engaged with students in learning. The purpose of this study was to explore the workplace learning experience of K-12 educators during their work transition due to the COVID-19 pandemic in the USA.

In total, 30 qualitative, in-depth, semi-structured, one-on-one interviews were conducted with K-12 educators in Arkansas in the USA and synthesized their experiences.

This study identified four major themes in the workplace learning experiences of K-12 teachers during the COVID-19 pandemic: major challenges in workplace learning, including limited time, information overload, lack of relevance and customization and balancing priorities; challenges specific to different subgroups, such as age differences, prior experience and access to technology; strategies of workplace learning, notably collaborative learning, on-the-job training and professional development; and support for workplace learning, encompassing both formal support from schools and districts and informal support from family, friends and peers.

The paper provides original insights into K-12 teachers’ workplace learning during the COVID-19 pandemic by understanding their adaptation strategies. It fills a research gap by highlighting both the challenges and support mechanisms in educational transitions during a crisis.

This study aims to examine the effect of a high commitment work system (HCWS) on employee well-being and the mediating role of organizational support and work–life balance.

Using structural equation modeling (SEM) for analysis, a quantitative approach was adopted to collect data from the 235 employees from the public sector in the United Arab Emirates (UAE).

Results show that HCWSs have a significant influence on organizational support and employee work–life balance. Therefore, there is a significant positive effect on employee well-being. The consequence of HCWS on well-being is not mediated by organizational support. Organization and work–life balance do not support the idea of reducing the negative effects of high-commitment work systems on well-being. There is a significant influence of work–life balance on employee behaviors to have well-being.

Managers can devise a strategy to involve the employees to join participating in decision-making. The research advances knowledge of how HCWS improves employee well-being and emphasizes the significance of organizational support in the environment of public organizations. Organizations are expecting to develop new strategies that help employees engage with their environment and increase their confidence. In this perspective, the present study has identified a crucial key factor of HCWS affecting of organization support and employee work–life balance, which can help propelling employees well-being. The research expands the knowledge of the organizational and cultural elements that influence employee behavior and performance in this setting by evaluating the effects of HCWS on employee well-being in the UAE.

Doctoral students are promising entrepreneurial actors in university-based ventures, which positively impact the external environment and create value for their universities. In this article, the authors extend current research on academic entrepreneurship by shedding light on the role of university support in the early stage of Ph.D. entrepreneurship. Based on social information processing theory, the authors posit that academic entrepreneurship results from the interplay between doctoral students' human capital and university-level support. A multilevel model is proposed and empirically tested to shed light on the cradle of doctoral students' entrepreneurship by explaining the variance of their entrepreneurial alertness and intentions.

A model is proposed that explains the combined effect of specific human capital and different forms of university support on doctoral students' cognitive transition from entrepreneurial alertness to intentions. The model was then tested through structural equation modeling (SEM) and multigroup analysis (MGA) on a sample of 187 doctoral students enrolled in Italian universities.

The SEM results reveal that doctoral students' entrepreneurial alertness is influenced by perceived educational support and human capital. The MGA demonstrates that those who perceive a higher level of support for concept and business development from universities are more likely to convert their alertness into intentions than those who perceive lower support.

The present paper brings to the stage doctoral students as an extremely promising entrepreneurial target. In doing so, it extends academic entrepreneurship studies by detailing how and when the different forms of university support influence their entrepreneurial decisions, along with individual dimensions.

The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.

The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.

The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.

Since donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.

The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.

Improving digital work experience is critical for the job performance of individuals and the competitiveness of organizations due to their increasing use. This paper investigates how organization support affects the digital work experience of individuals differently depending on their levels of information technology (IT) identity.

Drawing upon the IT identity literature and the conservation of resources (COR) theory, a conceptual model is developed, tested and validated using the data collected in Australia through an experimental design in which IT identity is manipulated.

This study reveals a nuanced impact of organization support on shaping digital work experience. Specifically, it finds that technical support is more effective in improving the digital work experience of individuals with a high level of IT identity, whereas well-being support is more effective in enhancing the digital work experience of individuals with a low level of IT identity.

This research contributes to the IT identity literature by introducing a novel experimental design to manipulate IT identity in the digital work context. It also contributes to the digital work literature by introducing a resource perspective for identifying well-being support, technical support and IT identity as the key resources in shaping digital work experience and calling for attention to IT identity as a boundary condition on the effectiveness of organization support. The findings can help organizations formulate better strategies and policies to improve digital work experience by providing tailored support to individuals with different levels of IT identity.

This study was aimed at obtaining a micro understanding of corporate social responsibility (CSR) by investigating the effect of perceived CSR on job performance. Especially, an attempt is made to explore the mediating role of perceived organizational support and the moderating role of collectivism on the relationship between perceived CSR and job performance.

This study collected questionnaire data from 219 employees of Chinese manufacturing firms, then used hierarchical multiple regression analysis to test our theoretical model.

Our empirical results demonstrate that perceived internal and perceived external CSR are positively associated with job performance. In addition, perceived organizational support mediates the relationship between perceived CSR and job performance, and collectivism positively moderates the relationship between perceived external CSR and perceived organizational support.

This study highlights the importance of adopting various strategies to conduct CSR practices, enhancing perceived organizational support and leveraging employee collectivism, which would be beneficial to improve job performance.

This study reveals employees’ underlying attitudes and behaviors responses to perceived CSR, thereby deepening the micro understanding of CSR. In addition, it extends the literature on social exchange theory by dividing perceived CSR into perceived internal and perceived external CSR and exploring their separate effects on job performance. Moreover, the study reveals the mediating role of perceived organizational support and the moderating role of collectivism, enriching the knowledge based on social exchange theory.

This study aims to develop an empathetic and user-centric customer support service design model. Though service design has been a critical research focus for several decades, few studies focus on customer support services. As customer support gains importance as a source of competitive advantage in the present era, this paper aims to contribute to industry and academia by exploring the service design model.

The study adopted a theories-in-use approach to elucidate mental models based on the industry’s best practices. In-depth interviews with 62 professionals led to critical insights into customer service design development, supported by service-dominant logic and theory of mind principles.

The ensuing insights led to a model that connects the antecedents and outcomes of empathetic and user-centric customer service design. The precursors include people, processes and technology, while the results are user experience, service trust and service advocacy. The model also emphasises the significance of the user’s journey and the user service review in the overall service design.

The model developed through this study addresses the critical gap concerning the lack of service design research in customer support services. The key insights from this study contribute to the ongoing research endeavours towards transitioning customer support services from an operational unit to a strategic value-creating function. Future scholars may investigate the applicability of the empathetic user service design across cultures and industries. The new model must be customised using real-time data and analytics across user journey stages.

The empathetic and user-centric design can elevate the customer service function as a significant contributor to the overall customer experience, loyalty and positive word of mouth. Practitioners can adopt the new model to provide superior customer service experiences. This original research was developed through crucial insights from interviews with senior industry professionals.

This research is the original work developed through the key insights from the interview with senior industry professionals.

This study aims to examine the motivations and supports of stakeholders in the slum communities, Ghana.

Two-stage methodologies were used for data collection. Published Google News articles about the phenomenon as well as exploratory qualitative in-depth interviews with 15 participants.

The evidence shows that structured and unstructured are the two main categories of stakeholders operating in the space of slums in Ghana. It shows that stakeholders are motivated by their objectives and ethical or moral obligations to provide support in the form of consumables, housing and finance to the slums.

Because of the data collection regime used in this project, findings are specific to the Ghanaian context and not generalisable. However, the results could be beneficial in other contexts with similar slum phenomena.

The conclusions drawn serve as a springboard for urban managers responsible for slum administration and management to develop policy packages to incentivise and enlist more non-slum stakeholders in the existing stakeholders.

To the best of the authors’ knowledge, this study is one of the few that expands the frontiers of the stakeholder model within context to discover specific slum stakeholders, their motivations and support for the slums in a consolidated manner.

The dynamic support database (DSD) clinical support tool structures the risk of admission rating for individuals with intellectual disabilities. This study aims to investigate inter-rater reliability between multi-disciplinary health care professionals within the North West of England.

A small-scale quantitative study investigated reliability between raters on the DSD clinical support tool. A data set of 60 rating tools for 30 individuals was used. Descriptive statistics and Kappa coefficient explored agreement.

The DSD clinical support tool was found to have strong inter-rater reliability between individual items and the differences between individual scores were spread suggesting variance found could not be attributed to specific questions. Strong inter-rater reliability was found in the overall ratings.

Results suggest the DSD clinical support tool provides stratification for risk of admission ratings independent of who completes it. Future studies could investigate inter-rater reliability between organisations, i.e. health and social care professionals, and use a larger data sample to ensure generalisability. Replication of the study within child and adolescent services using the children’s DSD clinical support tool is also recommended.

The DSD clinical support tool has been implemented within the child and adult intellectual disability services across the North West. As more teams across England consider its implementation, the study provides reassurance that coding agreement is high, allowing for stratification for risk of admission independent of the rater.