Administrative Sciences

16 pages, 2290 KiB

Open AccessArticle

Why Do Companies Cook the Books? Empirical Study of the Motives of Creative Accounting of Slovak Companies

by Jakub Michulek, Lubica Gajanova, Anna Krizanova and Roman Blazek

Adm. Sci. 2024, 14(7), 158; https://doi.org/10.3390/admsci14070158 - 22 Jul 2024

Viewed by 535

Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological perspective. [...] Read more.

Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological perspective. This research aims to identify the main motives for the use of creative accounting and to find out whether corporate culture has an impact on the motives leading to the use of creative accounting. Data collection took place from 18 November 2023 to 18 December 2022. In the research, we used Pearson’s χ² test to determine the dependence of the studied variables in contingency tables. Subsequently, correspondence analysis was used. The type of corporate culture does not have an impact on the motives that lead to creative accounting. It was proven that the type of corporate culture has an impact on the performance of creative accounting actions based on the request of a senior employee. The uniqueness of the research lies in the investigation of creative accounting from a psychological and managerial point of view in the territory of the Slovak Republic. Full article

(This article belongs to the Special Issue New Challenges in Accounting: Sustainability and the Sustainable Development Goals)

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20 pages, 4803 KiB

Open AccessArticle

The Possibilities of Using Artificial Intelligence as a Key Technology in the Current Employee Recruitment Process

by Gabriel Koman, Patrik Boršoš and Milan Kubina

Adm. Sci. 2024, 14(7), 157; https://doi.org/10.3390/admsci14070157 - 21 Jul 2024

Cited by 1 | Viewed by 1036

Abstract

The current business environment faces numerous new challenges closely linked to the rapid development of information and communication technologies, which influence the corporate landscape. This article focuses on exploring the possibilities of integrating artificial intelligence, as one of the key technologies of today, [...] Read more.

The current business environment faces numerous new challenges closely linked to the rapid development of information and communication technologies, which influence the corporate landscape. This article focuses on exploring the possibilities of integrating artificial intelligence, as one of the key technologies of today, into the recruitment process. Its aim is to examine the potential applications of artificial intelligence across various stages of employee recruitment. To achieve this goal, the authors employed various methods and techniques, including the PICOS framework, scientific mapping, and case study analysis. The outcome of this study identifies opportunities for leveraging artificial intelligence in the employee recruitment process within corporate settings. The results reflect the current research gaps concerning the analysis of the personnel processes and conceptualizing the implementation possibilities of artificial intelligence in these processes. The contribution of this article to the academic community lies in its conceptualization, providing a foundation for further research focused on analyzing the impacts of integrating AI into recruitment processes. Full article

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21 pages, 4633 KiB

Open AccessArticle

The Influence of Environmental, Social, and Governance Issues in the Banking Industry

by Juan David Gonzalez-Ruiz, Camila Ospina Patiño and Nini Johana Marín-Rodríguez

Adm. Sci. 2024, 14(7), 156; https://doi.org/10.3390/admsci14070156 - 19 Jul 2024

Viewed by 1037

Abstract

This study examines the current trajectory and future research directions of environmental, social, and governance (ESG) integration within the banking industry. Utilizing bibliometric and scientometric approaches, it highlights trend topics, influential studies, and notable contributors. Drawing from an analysis of 681 studies from [...] Read more.

This study examines the current trajectory and future research directions of environmental, social, and governance (ESG) integration within the banking industry. Utilizing bibliometric and scientometric approaches, it highlights trend topics, influential studies, and notable contributors. Drawing from an analysis of 681 studies from Scopus and Web of Science databases, a comprehensive dataset was curated using scientometric networks with VOSviewer and Bibliometrix tools. This study emphasizes the evolving nature of ESG integration within banking, emphasizing an interdisciplinary shift encompassing environmental, social, and governance considerations. Keyword analysis reveals emerging trends, including the influence of ESG factors on banks’ financial performance, regional variations in ESG integration within banking, and risk assessment related to ESG factors and credit risk in banks. By offering insights into the evolving topic of ESG integration within banking and identifying promising avenues for further exploration, such as the fundamental connection between ESG and sustainability, particularly in climate change and green finance, this research contributes to ongoing discussions surrounding ESG integration in the banking industry, guiding future research efforts in this vital financial sector. Full article

(This article belongs to the Special Issue Innovations and Change in Service Industry Management)

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17 pages, 1947 KiB

Open AccessArticle

Recruitment and Selection Process Using Artificial Intelligence: How Do Candidates React?

by Nuno Ligeiro, Ivo Dias and Ana Moreira

Adm. Sci. 2024, 14(7), 155; https://doi.org/10.3390/admsci14070155 - 19 Jul 2024

Viewed by 877

Abstract

This study aimed to study the association between organizational attractiveness, intrinsic motivation, perceived novelty, trust in the process, and the intention to apply, engage, and finish an artificial intelligence recruitment and selection process. It was also tested whether having already had the experience [...] Read more.

This study aimed to study the association between organizational attractiveness, intrinsic motivation, perceived novelty, trust in the process, and the intention to apply, engage, and finish an artificial intelligence recruitment and selection process. It was also tested whether having already had the experience of having been involved in a recruitment and selection process using artificial intelligence moderated these relationships. The sample for this study consisted of 299 participants. The results indicate that organizational attractiveness and perceived novelty are positively and significantly associated with applying to, getting involved in, and completing the recruitment and selection process using artificial intelligence for participants aged between 45 and 54. For participants aged between 35 and 44, trust in the process significantly affects their intention to apply to, get involved in, and complete the recruitment and selection process using artificial intelligence. Intrinsic motivation did not prove to be a significant predictor of the intention to apply to, get involved in, and complete the recruitment and selection process using artificial intelligence. Full article

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19 pages, 579 KiB

Open AccessArticle

Socio-Economic Determinants of the Value Attributed to Human Capital in the Labour Market from the Employee’s Perspective

by Francisco-Jesús Ferreiro-Seoane, Manuel Octavio del Campo Villares, Nerea Abad-Itoiz and Eladio Jardón Ferreiro

Adm. Sci. 2024, 14(7), 154; https://doi.org/10.3390/admsci14070154 - 17 Jul 2024

Viewed by 515

Abstract

The aim of this study is to analyse the variables related to knowledge (Talent Management and Training) as a source of human capital in the companies listed in the ranking of the most attractive organisations within the Spanish labour market, published annually by [...] Read more.

The aim of this study is to analyse the variables related to knowledge (Talent Management and Training) as a source of human capital in the companies listed in the ranking of the most attractive organisations within the Spanish labour market, published annually by the journal Actualidad Económica (period 2016–2022). We seek to determine the socio-economic variables impacting this assessment, while also exploring the sustainability of the companies in the ranking. Ten hypotheses are thus examined by descriptive statistics, ANOVA, and multiple linear regression models. The results show a significant relationship between permanence, nationality, professional–scientific–technical sector, size, stock market listing, and both variables representative of knowledge in the ranked companies. Focusing on Talent Management, it is noted that permanence in the ranking (>4 years), Anglo-Saxon nationality, being active in the professional, scientific, and technical sector, and being listed on the stock market all play a part. However, Training differs in that size is a factor that positively influences valuation, whereas the international area is irrelevant. Our findings are a key contribution, as there are no previous applied studies that correlate knowledge in the business environment, the valuation of organisations from the employee’s perspective, and several socio-economic variables. Full article

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17 pages, 1022 KiB

Open AccessArticle

Strategic IT Alignment and Organizational Agility in Nonprofits during Crisis

by Lauren Azevedo, Roderick Lee and Wanzhu Shi

Adm. Sci. 2024, 14(7), 153; https://doi.org/10.3390/admsci14070153 - 17 Jul 2024

Viewed by 618

Abstract

As the study of nonprofit organizations and their operating environment has become increasingly interdisciplinary, scholars have leveraged business strategies to increase knowledge and improve performance. This study considers how strategic information technology alignment can impact organizational agility among nonprofits that are in the [...] Read more.

As the study of nonprofit organizations and their operating environment has become increasingly interdisciplinary, scholars have leveraged business strategies to increase knowledge and improve performance. This study considers how strategic information technology alignment can impact organizational agility among nonprofits that are in the midst of the COVID-19 pandemic, a dynamic and complex crisis environment. Using a survey of United States-based nonprofits, we find that organizational alignment as well as aspects of financial stability significantly impact organizational agility. This study concludes with implications for nonprofits to broaden their participation in a digital society by developing their capacity to strategically plan, design, and implement strategic initiatives that align the organizational mission and assist with agility. Further, a broader discussion on the need to expand the definition of alignment in the context of nonprofit organizations is made, particularly in regard to new initiatives to include underrepresented groups and diverse voices in strategic initiatives. Full article

(This article belongs to the Special Issue Challenges and Future Trends in Digital Government)

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15 pages, 271 KiB

Open AccessArticle

Can ChatGPT Be a Certified Accountant? Assessing the Responses of ChatGPT for the Professional Access Exam in Portugal

by Fabio Albuquerque and Paula Gomes dos Santos

Adm. Sci. 2024, 14(7), 152; https://doi.org/10.3390/admsci14070152 - 16 Jul 2024

Viewed by 840

Abstract

Purpose: From an exploratory perspective, this paper aims to assess how well ChatGPT scores in an accounting proficiency exam in Portugal, as well as its overall understanding of the issues, purpose and context underlying the questions under assessment. Design/methodology/approach: A quasi-experimental method is [...] Read more.

Purpose: From an exploratory perspective, this paper aims to assess how well ChatGPT scores in an accounting proficiency exam in Portugal, as well as its overall understanding of the issues, purpose and context underlying the questions under assessment. Design/methodology/approach: A quasi-experimental method is used in this study. The questions from an exam by the Portuguese Order of Chartered Accountants (OCC, in the Portuguese acronym) served as input queries, while the responses (outputs) from ChatGPT were compared with those from the OCC. Findings: The findings indicate that ChatGPT’s responses were able to deduce the primary issue underlying the matters assessed, although some responses were inaccurate or imprecise. Also, the tool did not have the same score in all matters, being less accurate in those requiring more professional judgment. The findings also show that the ChatGPT did not pass the exam, although it was close to doing so. Originality: To the best of the authors’ knowledge, there is little research on ChatGPT accuracy in accounting proficiency exams, this being the first such study in Portugal. Practical implications: The findings from this research can be useful to accounting professionals to understand how ChatGPT may be used for practitioners, stressing that it could assist them and improve efficiency, but cannot, at least for now, replace the human professional. It also highlights the potential use of ChatGPT as an additional resource in the classroom, encouraging students to engage in critical thinking and facilitating open discussion with the guidance of teachers. Consequently, it can also prove beneficial for academic purposes, aiding in the learning process. Full article

29 pages, 3361 KiB

Open AccessSystematic Review

Ambidextrous Innovation in Project Management: A Systematic Literature Review

by Mohammad AlSaied and Patrick McLaughlin

Adm. Sci. 2024, 14(7), 151; https://doi.org/10.3390/admsci14070151 - 15 Jul 2024

Viewed by 870

Abstract

Projects work under constant pressure of resource and time constraints. In order to perform effectively and efficiently, innovation seems to be a significant factor. However, due to the different nature of projects as compared to the organization, projects have been finding it difficult [...] Read more.

Projects work under constant pressure of resource and time constraints. In order to perform effectively and efficiently, innovation seems to be a significant factor. However, due to the different nature of projects as compared to the organization, projects have been finding it difficult to undertake such innovation. However, ambidextrous innovation, which seeks to balance exploratory and exploitative innovation, offers a possible solution. However, research on the relationship between ambidextrous innovation and project management is at an early stage. The purpose of the present research is to undertake a systematic review of the literature to build and synthesize the understanding of innovation ambidexterity at the project level. Following the Preferred Reporting Items for Systematic Reviews and Meta Analysis (PRISMA) guidelines, our research collected data from the Web of Science and SCOPUS databases. By adhering to the PRISMA approach, we ensured a rigorous and transparent approach to the systematic review study, allowing for comprehensive data collection and analysis. The results of the present review study suggest that interest is building rapidly to incorporate ambidextrous innovation into project management. Ambidextrous innovation seemed to positively impact both the performance and capability of projects to undertake the innovation. Further, important drivers such as organizational culture, knowledge management, innovation activities, and agility play key roles in undertaking ambidextrous innovation at the project level. Further, elements of the team such as team integration, alignment, and knowledge utilization also play key roles. Finally, the avenue of future research has also been highlighted. Full article

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13 pages, 376 KiB

Open AccessArticle

Adaptation and Validation of the Individual Work Performance Questionnaire into a Portuguese Version

by Eva Petiz Lousã, Marta Pereira Alves and Linda Koopmans

Adm. Sci. 2024, 14(7), 150; https://doi.org/10.3390/admsci14070150 - 15 Jul 2024

Viewed by 600

Abstract

The aim of this study is to adapt and validate the Individual Work Performance Questionnaire (IWPQ) to a Portuguese version (IWPQ-PT) and to evaluate its psychometric properties in a sample of 423 digital sector workers. Two studies were conducted to define the factorial [...] Read more.

The aim of this study is to adapt and validate the Individual Work Performance Questionnaire (IWPQ) to a Portuguese version (IWPQ-PT) and to evaluate its psychometric properties in a sample of 423 digital sector workers. Two studies were conducted to define the factorial structure. In study 1 (n = 162), the results of an exploratory factor analysis pointed to a three-factor structure (18 items), explaining 55.56% of the variance. In study 2 (n = 261), the results of a confirmatory factor analysis revealed a good model fit (CFI = 0.95; RMSEA = 0.06), also reproducing the structure of the original model. The overall scale and subscales demonstrated good reliability, with Cronbach’s alpha coefficients ranging from 0.72 to 0.88. Correlations between the IWPQ-PT subscales and other instruments revealed that higher task and contextual performance are associated with increased job satisfaction, work engagement, and decreased turnover intention. Conversely, counterproductive work behavior is associated with lower job satisfaction, work engagement, and higher turnover intention. This study underscores the contributions of the IWPQ-PT as a reliable and valid tool for assessing individual work performance in Portuguese organizations and highlights its contributions to the field of employee work performance research as well as human resources practices. Full article

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21 pages, 585 KiB

Open AccessArticle

Exploring Croatian Consumer Adoption of Subscription-Based E-Commerce for Business Innovation

by Maja Martinović, Roko Barać and Hrvoje Maljak

Adm. Sci. 2024, 14(7), 149; https://doi.org/10.3390/admsci14070149 - 14 Jul 2024

Viewed by 618

Abstract

This paper investigates the impact of four demographic variables and four perceptual drivers identified through a review of the existing literature on adopting subscription-based e-commerce models. Seven hypotheses were tested on a convenience sample of 202 respondents from Croatia. Significant differences in subscription [...] Read more.

This paper investigates the impact of four demographic variables and four perceptual drivers identified through a review of the existing literature on adopting subscription-based e-commerce models. Seven hypotheses were tested on a convenience sample of 202 respondents from Croatia. Significant differences in subscription model acceptance were observed across age groups, while education level, employment status, and disposable income showed no significant relation to subscription model adoption in Croatia, although studies in other countries have indicated otherwise. This study also examined four factors (perceived trust, risk, usefulness, and ease of use) described with 21 critical success dimensions. The results showed positive relationships with perceived trust, usefulness, and ease of use and a negative relationship with perceived risk. Enhancing trust, usefulness, and ease of use while reducing perceived risks can boost subscription-based e-commerce adoption. Significant differences in perceived trust, risk, and usefulness were found between users of multiple products/services and non-users but not in perceived ease of use. These findings provide valuable insights for future scientific research on subscription-based models, given their growing popularity in e-commerce and the limited existing research. Additionally, this paper offers practical implications for businesses by enhancing their understanding of customers and the Croatian e-commerce market and by proposing innovative strategies and promotional approaches based on the research outcomes. Full article

(This article belongs to the Special Issue Change Management and Innovation Strategies for Digital–Quantum Business Transformation)

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33 pages, 2553 KiB

Open AccessReview

Exploring Purpose-Driven Leadership: Theoretical Foundations, Mechanisms, and Impacts in Organizational Context

by Marco Ferreira Ribeiro, Carla Gomes da Costa and Filipe R. Ramos

Adm. Sci. 2024, 14(7), 148; https://doi.org/10.3390/admsci14070148 - 13 Jul 2024

Viewed by 3017

Abstract

Leadership has been extensively studied in organizational contexts, with numerous theories examining how leaders influence success and employee engagement. Most recently, integrating organizational purpose—the core reason for an organization’s existence—into leadership has garnered substantial interest, resulting in the underdeveloped concept of Purpose-Driven Leadership. [...] Read more.

Leadership has been extensively studied in organizational contexts, with numerous theories examining how leaders influence success and employee engagement. Most recently, integrating organizational purpose—the core reason for an organization’s existence—into leadership has garnered substantial interest, resulting in the underdeveloped concept of Purpose-Driven Leadership. This paper presents a systematic review of Purpose-Driven Leadership in organizations. We employed the PRISMA guidelines and searched WoS and SCOPUS, identifying 58 relevant research papers for inclusion in our review. The success of Purpose-Driven Leadership, as a nexus of individual and organizational purposes, hinges on defining and implementing an organizational purpose that resonates at all levels, based on the inverted pyramid of purpose, from overarching organization to individual roles. Our review suggests several positive outcomes associated with Purpose-Driven Leadership. These include increased work engagement, where employees are more invested in their roles; enhanced organizational commitment, reflecting stronger loyalty to the organization; improved employee performance, demonstrating higher productivity and effectiveness; and overall organizational performance. Additionally, this leadership approach promotes a cohesive and motivated workforce by aligning individual goals with the broader organizational purpose, fostering a culture of collaboration and innovation. Several moderators were also identified, including effective purpose communication, impact perception, autonomy, and balance of work–life. Full article

(This article belongs to the Section Leadership)

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21 pages, 3281 KiB

Open AccessReview

Importance of Competitive Dynamics of Strategic Groups: Opportunities and Challenges

by Albérico Travassos Rosário and Ricardo Raimundo

Adm. Sci. 2024, 14(7), 147; https://doi.org/10.3390/admsci14070147 - 12 Jul 2024

Viewed by 840

Abstract

The competitive dynamics of strategic groups perform a major role in shaping the competitive background of industries. Strategic groups are sets of companies within an industry that follow related strategies or have comparable characteristics, such as product offerings, target markets, or geographic scale. [...] Read more.

The competitive dynamics of strategic groups perform a major role in shaping the competitive background of industries. Strategic groups are sets of companies within an industry that follow related strategies or have comparable characteristics, such as product offerings, target markets, or geographic scale. Understanding these dynamics is central for firms to spot opportunities and cope with challenges effectively. This paper reviews the literature on the competitive dynamics of strategic groups. It analyses the theoretical underpinnings of competitive dynamics of strategic groups and discusses the central dimensions of the concept, underscoring the importance of competitive dynamics for strategic groups. Our aim is to sum up these perspectives while providing a clear and integrated overview through a systematic literature review. Such systematic literature review was performed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method. PRISMA is a framework with evidence-based data designed to help authors carry out a systematic literature review. This systematic literature review sought to consolidate knowledge on this topic. A discussion on the theme is carried out, an ensuing conclusion came up and, finally, avenues for further research are recommended. Full article

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18 pages, 1042 KiB

Open AccessArticle

Leadership and Agenda 2030 in the Context of Big Challenges: Sustainable Development Goals on the Agenda of the Most Powerful CEOs

by Isabel-María García-Sánchez, Davi-Jonatas Cunha-Araujo, Víctor Amor-Esteban and Saudi-Yulieth Enciso-Alfaro

Adm. Sci. 2024, 14(7), 146; https://doi.org/10.3390/admsci14070146 - 9 Jul 2024

Cited by 2 | Viewed by 859

Abstract

The sustainable development goals (SDGs) are a guide for caring for the planet, guaranteeing the fundamental rights of its inhabitants and shaping sustainable economic growth. In the current context, characterised by great challenges and geopolitical conflicts, the figure of the CEO is key [...] Read more.

The sustainable development goals (SDGs) are a guide for caring for the planet, guaranteeing the fundamental rights of its inhabitants and shaping sustainable economic growth. In the current context, characterised by great challenges and geopolitical conflicts, the figure of the CEO is key to driving the necessary transformation of companies and the prioritisation of their commitment to the current challenges of the world we live in. In this regard, the aim of this paper is to deepen current knowledge on the role of CEO visionary leadership in shaping inclusive and sustainable business models aligned with the goals of the 2030 Agenda. For the period 2019–2022, we study the information reported by the top 3910 companies worldwide on their contributions to the SDGs and analyse whether these commitments are determined by the structural power of the CEO within these companies. The results obtained confirm previous arguments, contradicting some of the previous evidence. In this sense, our findings show that the information disclosed by companies in relation to projects aligned with the SDGs is positively associated with leadership figures who wield power that allows them to influence the agenda and decisions made by the board of directors. The influence of leaders is reinforced in scenarios where companies excel in sustainability performance. Full article

(This article belongs to the Special Issue New Challenges in Accounting: Sustainability and the Sustainable Development Goals)

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20 pages, 1120 KiB

Open AccessArticle

A Framework for Messy Communication: A Qualitative Study of Competing Voices of Authority on Social Media

by Seth J. Meyer and Kimberly Wiley

Adm. Sci. 2024, 14(7), 145; https://doi.org/10.3390/admsci14070145 - 8 Jul 2024

Viewed by 967

Abstract

While governments, nonprofits, and influencers differ dramatically in their resource availability for social media content creation and their duties to public safety, health, and welfare, all play a role in communication with the public at large. Governments provide for the broader public good [...] Read more.

While governments, nonprofits, and influencers differ dramatically in their resource availability for social media content creation and their duties to public safety, health, and welfare, all play a role in communication with the public at large. Governments provide for the broader public good and nonprofits and influencers have the opportunity to serve isolated communities vulnerable to social ills and health crises. We explore how these three content creator groups concurrently and independently use social media to provide critical information. We qualitatively coded 1392 posts by governments, nonprofits, and influencers on 6 social media platforms shared across the United States during the 2022 Mpox outbreak. We constructed a framework defining a public health communication progression from chaotic to controlled. The findings indicated that governments can reach minoritized communities to resolve a public health crisis by partnering with nonprofits and influencers trusted by these audiences and, most importantly, practicing flexible control over shared messaging. Full article

(This article belongs to the Special Issue Advancing Nonprofit Management: Innovations, Challenges and Best Practices)

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0 pages, 732 KiB

Open AccessArticle

The Influence of Remote Work on Personality Trait–Performance Linkages: A Two-Wave Longitudinal Study

by Espen Olsen, Yusheng Fu and Maria Therese Jensen

Adm. Sci. 2024, 14(7), 144; https://doi.org/10.3390/admsci14070144 - 5 Jul 2024

Viewed by 888

Abstract

Few studies have investigated how remote work influences personality trait–performance linkages over time in heterogeneous work populations. Hence, the aim of this study was twofold: (1) to explore the predictive validity personality traits have on work behaviour (work engagement and innovative work behaviour) [...] Read more.

Few studies have investigated how remote work influences personality trait–performance linkages over time in heterogeneous work populations. Hence, the aim of this study was twofold: (1) to explore the predictive validity personality traits have on work behaviour (work engagement and innovative work behaviour) and occupational health outcomes (general health and sick leave); (2) to explore how remote work potentially moderates the trait–performance linkage. Panel survey data from a Norwegian work–life barometer panel research project was employed, and the time lag was one year. The results indicated that the Big Five was consistently related to work behaviour and occupational health outcomes. Extraversion had the strongest positive association with work engagement (0.25), innovative work behaviour (0.26) and general health (0.17), while neuroticism had the strongest negative association with work engagement (−0.16), general health (−0.21), and sick leave (−0.23). Agreeableness increases the risk of sick leave (0.11), while intellect/imagination increases innovative work behaviour (0.13). Remote work reduces the influence extraversion has on work engagement, while remote work five days a week also reduces the effect conscientiousness has on general health. Remote work did not moderate trait–performance linkages associated with intellect/imagination, agreeableness or neuroticism. This study provides updated knowledge on trait–performance linkages post-COVID-19 and demonstrates that remote work can reduce the positive influence of extraversion and conscientiousness. Full article

(This article belongs to the Special Issue Personality and Outcomes in the Workplace)

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27 pages, 1680 KiB

Open AccessArticle

Sustainable Fashion: Conceptualization, Purchase Determinants, and Willingness to Pay More

by Paulo Botelho Pires, Cláudia Morais, Catarina J. M. Delgado and José Duarte Santos

Adm. Sci. 2024, 14(7), 143; https://doi.org/10.3390/admsci14070143 - 5 Jul 2024

Viewed by 1273

Abstract

The concept of sustainable fashion is becoming more relevant in today’s society. The purpose of this research is to identify the determinants of the purchase intention of sustainable fashion, and the relationship between price and the purchase of sustainable fashion. A questionnaire was [...] Read more.

The concept of sustainable fashion is becoming more relevant in today’s society. The purpose of this research is to identify the determinants of the purchase intention of sustainable fashion, and the relationship between price and the purchase of sustainable fashion. A questionnaire was administered, which made it possible to define the concept of sustainable fashion, to use PLS-SEM to identify the determinants, and to apply linear regression models and t-tests of two independent samples (two-tailed test). The concept of sustainable fashion comprises the dimensions of manufacturing with a reduced environmental impact, consuming second-hand fashion products, manufacturing in an environmentally friendly way, reusing fashion products, manufacturing to last longer, manufacturing according to fair trade principles, using recycled materials, and manufacturing from organic materials. The PLS-SEM results show that purchase intention is determined by consumer knowledge, environmental beliefs, and willingness to pay more. The research also revealed that there is a non-linear (quadratic or exponential) relationship between the price of the product and the price increase that consumers are willing to pay and that they value the dimensions of sustainable fashion differently. The purchase intention determinants of consumers and non-consumers of sustainable fashion are identical, yet the dimensions of sustainable fashion are valued differently by each group. Full article

(This article belongs to the Special Issue Bridging the Gap: Exploring Sustainability from a Business Perspective)

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22 pages, 2021 KiB

Open AccessArticle

Prototyping for Digital Innovation: Investigating the Impact of Digital Technology on Prototyping Elements

by Johan Wenngren and Aya Rizk

Adm. Sci. 2024, 14(7), 142; https://doi.org/10.3390/admsci14070142 - 5 Jul 2024

Viewed by 627

Abstract

Prototyping is an important part of any development activity since it supports communication and knowledge creation among the members of the developing organization. Although prototyping is well established in the development of physical products, less is known about its use and effect on [...] Read more.

Prototyping is an important part of any development activity since it supports communication and knowledge creation among the members of the developing organization. Although prototyping is well established in the development of physical products, less is known about its use and effect on digital service innovation and development. Since digital technologies today are embedded in almost every level of an organization, from its processes to its offerings, it can be argued that it is crucial for an organization to be able to handle not only digital aspects of prototyping, but also physical and digital aspects simultaneously. This study addresses this need by exploring the impact of digital technology on prototyping, answering the research question “How does digital technology affect the different elements of prototyping?” By taking a comprehensive view on prototypes, implications for development are analyzed and developed based on the complex nature and ontology of digital technology. The result encompasses a set of nine different propositions for digital prototyping which contributes to both academia and the work of practitioners. Full article

(This article belongs to the Special Issue Innovation Management of Organizations in the Digital Age)

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18 pages, 953 KiB

Open AccessArticle

A Fault Confessed Is Half Redressed: The Impact of Deviant Workplace Behavior on Proactive Behavior

by Sen Zhang and Mengru Zhao

Adm. Sci. 2024, 14(7), 141; https://doi.org/10.3390/admsci14070141 - 4 Jul 2024

Viewed by 649

Abstract

The extant research on deviant workplace behavior has mainly examined the consequences of such behavior from a “victim-centric” perspective, while ignoring the psychological and behavioral responses of the employees who engaged in it. Drawing upon moral cleansing theory, we adopt a “victimizer-centric” perspective [...] Read more.

The extant research on deviant workplace behavior has mainly examined the consequences of such behavior from a “victim-centric” perspective, while ignoring the psychological and behavioral responses of the employees who engaged in it. Drawing upon moral cleansing theory, we adopt a “victimizer-centric” perspective and contend that employees experience moral deficits after engaging in deviant workplace behavior, which consequently lead to subsequent proactive behavior. We also propose that the indirect relationship between deviant workplace behavior and proactive behavior is contingent upon individuals’ moral courage. Specifically, employees with high moral courage are more inclined to perform subsequent proactive behavior upon perceiving a moral deficit than those with low moral courage. Our hypotheses are supported by empirical data from an experimental study involving 128 participants in the United Kingdom (Study 1) and a multi-wave survey-based field study with a sample of 180 employees conducted in the United States (Study 2). Our research provides contributions to the literature on deviant workplace behavior by demonstrating how and when deviant workplace behavior can lead to subsequent compensatory behavior, as well as practical insights for both employees and organizations. Full article

(This article belongs to the Section Organizational Behavior)

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16 pages, 919 KiB

Open AccessArticle

The Physical, Mental, Spiritual, and Environmental (PMSE) Framework for Enhancing Wellness Tourism Experiences and Its Validation in the Context of Kerala, India

by Anju Kandan Parakkal, Bindu Vazhakkatte Thazhathethil and Babu George

Adm. Sci. 2024, 14(7), 140; https://doi.org/10.3390/admsci14070140 - 2 Jul 2024

Viewed by 836

Abstract

Wellness tourism has emerged as a thriving sector in Kerala, India, renowned for its Ayurveda treatments, yoga, and holistic well-being offerings. However, a comprehensive framework capturing the key dimensions of wellness tourism experiences remains underexplored. This study aims to validate the physical, mental, [...] Read more.

Wellness tourism has emerged as a thriving sector in Kerala, India, renowned for its Ayurveda treatments, yoga, and holistic well-being offerings. However, a comprehensive framework capturing the key dimensions of wellness tourism experiences remains underexplored. This study aims to validate the physical, mental, spiritual, and environmental (PMSE) framework within the context of Kerala’s wellness tourism industry. A quantitative research design was employed, utilizing data collected from wellness tourists who participated in various wellness services in Kerala. Confirmatory factor analysis (CFA) was conducted to assess the fitness of the PMSE framework. The findings reveal that mental experience and physical experience, with their respective sub-attributes, contribute significantly to the overall wellness tourism experience. The validated PMSE framework provides valuable insights for stakeholders, enabling them to enhance the quality and competitiveness of wellness tourism services in Kerala. By prioritizing the mental and physical dimensions of wellness experiences, Kerala can strengthen its position as a leading wellness tourism destination. This study advances the theoretical understanding of wellness tourism experiences and offers practical implications for destination management and service providers in Kerala’s wellness tourism industry. Full article

(This article belongs to the Special Issue Challenges and Future Trends of Tourism Management)

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14 pages, 2057 KiB

Open AccessArticle

Investigating the Link among Corruption, Corporate Governance and Corporate Performance in Family Businesses: A Future Research Agenda

by Savvina Paganou, Ioannis Antoniadis, Georgia Zournatzidou and George Sklavos

Adm. Sci. 2024, 14(7), 139; https://doi.org/10.3390/admsci14070139 - 1 Jul 2024

Viewed by 1358

Abstract

Family businesses have distinct characteristics that differentiate them from other firms. Researchers must meticulously analyze issues, with a specific focus on the interplay of family business dynamics, considering this factor. The main objective of this research was to provide insight into the adverse [...] Read more.

Family businesses have distinct characteristics that differentiate them from other firms. Researchers must meticulously analyze issues, with a specific focus on the interplay of family business dynamics, considering this factor. The main objective of this research was to provide insight into the adverse effects of family companies, particularly how the power dynamics inside these organizations might enable corruption or fraud and how corporate governance can help in mitigating these phenomena. Specifically, family businesses can be investigated by considering unique characteristics such as ownership and control, generational dynamics, and corporate governance. To address the study topic, a bibliometric analysis was conducted using the R statistical programming language and the bibliometric tools Biblioshiny and VOSviewer. Data were obtained from the Scopus database and examined in documents. The lack of unbiased external evaluation, the ineffectiveness of internal audits, disputes between different generations, the dominance of family members, and the narrow extent of governance all contribute to the exacerbation of tensions that promote corruption inside family firms. Moreover, the findings indicate that CEO duality correlates with the occurrence of corruption and fraudulent activities, such as manipulating profits. Furthermore, the findings suggest a correlation between the qualities of the board and instances of corruption and bribery inside family firms. These factors also increase the probability of financial statement fraud. Full article

(This article belongs to the Special Issue Corporate Social Responsibility and Corporate Governance: A Future Research Agenda)

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26 pages, 2635 KiB

Open AccessReview

Integrating Analytics in Enterprise Systems: A Systematic Literature Review of Impacts and Innovations

by Maria C. Solano and Juan C. Cruz

Adm. Sci. 2024, 14(7), 138; https://doi.org/10.3390/admsci14070138 - 30 Jun 2024

Cited by 1 | Viewed by 1251

Abstract

Recent advancements in Enterprise Information Systems (EISs) have transitioned from primarily supporting operational and tactical processes to enabling strategic decision-making through integrated analytics. This systematic review critically examines global literature from 2010 to 2023, focusing on the factors influencing the adoption of analytical [...] Read more.

Recent advancements in Enterprise Information Systems (EISs) have transitioned from primarily supporting operational and tactical processes to enabling strategic decision-making through integrated analytics. This systematic review critically examines global literature from 2010 to 2023, focusing on the factors influencing the adoption of analytical components in EISs and assessing their impact on strategic decision-making in organizations. Following the PRISMA 2020 guidelines, we meticulously selected and reviewed articles from the Scopus database, employing a robust taxonomy based on the technology–organization–environment (TOE) framework to categorize findings. Our methodology involved a thorough screening of 234 studies, leading to a final analysis of 45 peer-reviewed articles that met our stringent criteria. These studies collectively underscore a significant gap in organizational capabilities, notably in the business ecosystems surrounding EISs, which hampers the effective adoption and utilization of advanced analytics. The results highlight a distinct need for improved understanding and implementation strategies for integrated analytics within EISs to enhance strategic decision-making processes. This review identifies critical factors for integrating analytics into Enterprise Information Systems (EISs), emphasizing technological, organizational, and environmental dimensions. It highlights a significant gap in models guiding ERP systems with Business Intelligence (BI) capabilities and underscores the need for robust research to enhance strategic decision-making through analytics. Full article

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Framework for the systematic literature review (SLR), Technology–Organization–Environment (TOE). Full article ">Figure 2
Search String—Scopus. Full article ">Figure 3
Identification of studies via databases, following the PRISMA 2020 guidelines—from: (<a href="#B37-admsci-14-00138" class="html-bibr">Page et al. 2021</a>). For more information, visit: <a href="http://www.prisma-statement.org/" target="_blank">http://www.prisma-statement.org/</a>, accessed on 2 January 2024. * Relevance of Scopus to the engineering and management field. ** Excluded articles focused on operational efficiency and process implementation. *** excluding articles on non-common business systems such as MRP, SMP, among others. Full article ">Figure 4
Annual scientific production—state of the art ERP–BI—distribution of articles by year of publication. Full article ">Figure 5
Top 10 author keywords and index keywords—SLR. Full article ">Figure 6
Publications by country, SCP, and CCM. Full article ">Figure 7
Enterprise systems with embedded or external analytics—own elaboration. Full article ">

28 pages, 2156 KiB

Open AccessFeature PaperArticle

Review of Sustainability Accounting Terms

by Miriam Jankalová and Radoslav Jankal

Adm. Sci. 2024, 14(7), 137; https://doi.org/10.3390/admsci14070137 - 29 Jun 2024

Viewed by 776

Abstract

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company’s performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1: What is understood by sustainability accounting, [...] Read more.

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company’s performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in relation to sustainability accounting by different authors and organisations? RQ2: What is the relationship between sustainability accounting and the different names used for this term? The aim of this paper is to describe sustainability accounting, identify the terms that are used in relation to sustainability accounting by different authors and organisations, and identify the relationship between sustainability accounting and the different names used for this term. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents), using the Internet and research databases, and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. This study presents a comprehensive bibliometric analysis in the field of accounting terms. As a result of this study, the term sustainability accounting is defined, as well as its different interpretations and their synonyms, including identification of the relationship between sustainability accounting and the different names used for this term. Sustainability accounting is an essential part of the future of accounting; it includes the TBL quantification of the company’s activities, products, and services and integrates sustainability metrics into financial reporting. Full article

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24 pages, 958 KiB

Open AccessArticle

Interplay of Influencing Factors Shaping Entrepreneurial Intention: Evidence from Bangladesh

by Saurav Chandra Talukder, Zoltan Lakner and Ágoston Temesi

Adm. Sci. 2024, 14(7), 136; https://doi.org/10.3390/admsci14070136 - 28 Jun 2024

Viewed by 1364

Abstract

This study examines the relationships between risk-taking propensity (RTP), entrepreneurship education support (EES), need for achievement (NFA), and entrepreneurial intentions (EI) of Bangladeshi university students, as well as the mediating roles of attitude toward entrepreneurship (ATE), subjective norms (SN), and perceived behavioral control [...] Read more.

This study examines the relationships between risk-taking propensity (RTP), entrepreneurship education support (EES), need for achievement (NFA), and entrepreneurial intentions (EI) of Bangladeshi university students, as well as the mediating roles of attitude toward entrepreneurship (ATE), subjective norms (SN), and perceived behavioral control (PBC). Using partial least squares structural equation modeling (PLS-SEM), the study was conducted with a sample of 381 respondents. Results show that attitudes play a mediating role in the relationship between RTP and EI, and RTP has a direct positive effect on attitudes toward entrepreneurship and EI. Although EES does not have a direct effect on EI, it does have a positive effect on all other components of the theory of planned behavior (TPB), which in turn influences EI. Perceived behavioral control and attitudes toward entrepreneurship serve as full mediators of the EES-EI connection. Subjective norms, on the other hand, have no relationship with EI and do not serve as a mediator between the EES and EI relationship. However, NFA and EI do not have a direct relationship; NFA influences EI indirectly via perceived behavioral control, which in turn influences EI directly. This research contributes to the existing literature by offering significant theoretical and practical insights into the factors that influence entrepreneurial intentions among university students in developing economies. Full article

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18 pages, 3158 KiB

Open AccessArticle

Diagnosis of Teleworking in Argentina during the Pandemic: Application of the Telework Efficiency Index

by Gabriel Gustavo Maresca

Adm. Sci. 2024, 14(7), 135; https://doi.org/10.3390/admsci14070135 - 28 Jun 2024

Viewed by 570

Abstract

Present the most significant findings that were obtained within the framework of the Support Program for Teaching Researchers “PROAPI2021” of the Secretariat of Research and Technological and Institutional Linkage of the National University of Avellaneda of Argentina. (1) Background: Investigate the strengths and [...] Read more.

Present the most significant findings that were obtained within the framework of the Support Program for Teaching Researchers “PROAPI2021” of the Secretariat of Research and Technological and Institutional Linkage of the National University of Avellaneda of Argentina. (1) Background: Investigate the strengths and weaknesses of companies when implementing teleworking during the COVID-19 pandemic to continue with the productive matrix; (2) Methods: The fieldwork focuses on the study of 19 companies from the five productive sectors with the greatest representation in the town of Avellaneda, Argentina, using a teleworking efficiency index as a measurement instrument; (3) Results: The main results in terms of efficiency occur with the possibility of combining work with family life at 97.05%, the enthusiasm and motivation to telework at 84.45%, and the assurance of optimal internet connection quality by 74.6%; (4) Conclusions: The study shows that the variables that present the greatest efficiency are those that are more related to the traditional work scheme, and not to the new modality offered by teleworking. We continue to think about a conventional work model. Full article

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23 pages, 678 KiB

Open AccessArticle

The Past, Present, and Future of Cross-Border Cooperation between Municipalities in the South Bohemian Region: A Case Study

by Jiří Dušek

Adm. Sci. 2024, 14(7), 134; https://doi.org/10.3390/admsci14070134 - 26 Jun 2024

Cited by 1 | Viewed by 1020

Abstract

The aim of this study is to provide a comprehensive view of matters of cross-border cooperation, with the main emphasis on the typology and development of structures supporting cross-border cooperation in a selected region of the Czech Republic (South Bohemian Region). The study [...] Read more.

The aim of this study is to provide a comprehensive view of matters of cross-border cooperation, with the main emphasis on the typology and development of structures supporting cross-border cooperation in a selected region of the Czech Republic (South Bohemian Region). The study focuses on the analysis of changes in the methods and ways of cooperation of municipalities in the programming periods 2007–2013 and 2014–2020 (Euroregions, cross-border impulse centers, European territorial cooperation groups, partner and friendly cities, etc.). The research not only analyzes the actual development of cooperation between municipalities in the region studied, but also identifies the prerequisites of and barriers to cross-border cooperation. The data obtained show a significant decrease in the interest of municipalities in cross-border cooperation within the conditions of the Czech Republic in recent years. The current situation with regard to the existence and development of cross-border cooperation in 2024 is not very satisfactory, although it is paradoxically an area strongly supported by the EU Cohesion Policy. This study employs a mixed-methods approach, combining both qualitative and quantitative research methods to provide a comprehensive analysis of cross-border cooperation in the South Bohemian Region. A thorough review of existing literature on cross-border cooperation and related policies was conducted to establish a theoretical framework. The practical part of the study is based on field research carried out by the author in 2007–2013 and 2014–2020. This research examined the level of cooperation between the 623 municipalities in the South Bohemian Region (in 2016, there were 624 municipalities in the region). In the case of cross-border impulse centers, the input data were represented by e-mail and telephone inquiries to representatives of individual municipalities and the websites of Euroregions. To conduct a comprehensive study on cross-border cooperation between municipalities in the South Bohemian Region, logical and scientific methods were used. Universal methods of logic ensured the correctness and orderliness of the thought process, with abstraction identifying key elements. Synthesis was used to divide the study into parts, analyze them in detail, and integrate them into a comprehensive analysis. Scientific methods included analysis to examine the current status and frameworks of cross-border cooperation and comparison to identify similarities or differences between the Czech Republic and neighboring countries. Full article

(This article belongs to the Special Issue Digital Management and Business Models in Public Administration: An International Perspective—2nd Edition)

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25 pages, 20186 KiB

Open AccessReview

Tracing the Evolution of E-Government: A Visual Bibliometric Analysis from 2000 to 2023

by Yifan Song, Takashi Natori and Xintao Yu

Adm. Sci. 2024, 14(7), 133; https://doi.org/10.3390/admsci14070133 - 24 Jun 2024

Cited by 1 | Viewed by 1073

Abstract

In the continuously evolving field of E-government, understanding the breadth and depth of academic research is crucial for advancing governmental digital transformation and policy development. This study employs visual bibliometric analysis, using the Web of Science database to map the evolution trajectory of [...] Read more.

In the continuously evolving field of E-government, understanding the breadth and depth of academic research is crucial for advancing governmental digital transformation and policy development. This study employs visual bibliometric analysis, using the Web of Science database to map the evolution trajectory of E-government research from 2000 to 2023. By utilizing CiteSpace for a comprehensive examination of 4536 academic articles, this paper outlines the growth patterns and thematic evolution within the field. The development of the E-government field is delineated into four distinct phases: the budding period (2000–2003), the bottleneck period (2004–2014), the development period (2015–2018), and the growth period (2019–2023), which are each marked by unique thematic shifts and technological advancements. The research results reveal the transformation of research focus in different periods, from the initial focus on the technological means and the electronic transformation of government services, moving on to more complex issues such as E-government acceptance and government transparency and corruption, and ultimately to the current focus on innovation and smart cities. In addition, the paper also clarifies that the research boom that began in 2019 is driven by technological innovation opportunities, the improvement in infrastructure, and multidisciplinary research. By depicting these developmental stages and emerging trends, this study not only unveils past academic efforts but also forecasts future research directions, thereby providing valuable insights for researchers and policymakers aiming to understand and implement effective E-government strategies. Full article

(This article belongs to the Special Issue Challenges and Future Trends in Digital Government)

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26 pages, 2064 KiB

Open AccessArticle

Expanding the Demand–Resource Model by an Anthropo-Organizational View: Work Resilience and the “Little Prince” and the “Self-Accountant” Approach

by Giuseppe Modarelli and Christian Rainero

Adm. Sci. 2024, 14(7), 132; https://doi.org/10.3390/admsci14070132 - 21 Jun 2024

Viewed by 891

Abstract

The authors’ intention is to conduct an analysis utilizing a purely conceptual, literary content-based investigation of two hermeneutical dimensions associated with work motivation in the public service sector. Specifically, the study focuses on public school teachers in the Italian context due to the [...] Read more.

The authors’ intention is to conduct an analysis utilizing a purely conceptual, literary content-based investigation of two hermeneutical dimensions associated with work motivation in the public service sector. Specifically, the study focuses on public school teachers in the Italian context due to the neglected way in which they matured in literary production and the hostile work environment brought about by the numerous reforms in a kind of heterogenesis of ends. Through the use of aphorisms and metaphors, after a literature review, gap identification and a content-based analysis, the authors aim to identify an approach that can anthropologically serve as a synthesis formula for workers who are emotionally and intensely invested in their professional practice. Specifically, this includes professions, including educational ones, that are subjected to high exposure to emotional labor (EL). The authors have identified two dimensions: one oriented towards the concept of gift and the other towards possession for integrating the demand–resource model (DRM). To support this analysis, the seminal research work of Belk will be utilized as a reference in the wide range of literary production on the give-and-take approach, according to Schaufeli and Grant. Furthermore, empirical data from previous research will be used to functionally explain how sense-making, when combined with the dynamics of gift–possession, can act as a factor of resilience for professions that hold significant emotional value. In this way, the authors shape a perspective on the theoretical paradigm toward the performance measurement and management system under the lens of New Public Management reform, considering the grand challenges inherent in the educational area by identifying organizational behavioral levers for justifying high motivation-driven actions in an underestimated job segment. In this way, the greatest contribution lies in the possibility of defining a reference framework to expand the DRM in application to the clarification of the foundations inherent in resilience behaviors implemented by educational professions in the specific reference context. The main result would precisely be the ability of the latter to cope with hostile contexts through the dynamics of gift and possession that promote work resilience through the attribution of meaning and identity to the job. These perspectives are useful for deepening the understanding of performance measurement and management approaches. Full article

(This article belongs to the Special Issue The Evolutionary Path of Performance Measurement and Management in Light of Global Challenges)

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Adm. Sci., Volume 14, Issue 7 (July 2024) – 27 articles

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