管理学最新文献

{"title":"Stakeholders’ expectations versus standard setters’ outcome about crypto assets accounting: A PLS-SEM analysis","authors":"Adriana Tiron-Tudor,&nbsp;Stefania Mierlita,&nbsp;Cristina Stefanescu","doi":"10.1016/j.accinf.2026.100772","DOIUrl":"10.1016/j.accinf.2026.100772","url":null,"abstract":"<div><div>This research aims to explore the interplay between stakeholders and the US accounting standard setter on the accounting treatment of crypto assets. We applied the beliefs-actions-outcomes (BAO) model to capture stakeholders’ expectations, expressed in their comment letters in response to the Financial Accounting Standards Board’s Exposure Draft (FASB’s ED) on Topic 350, and to assess their expectations’ reflection in the revised version of the standard. We analysed the relationship between stakeholders’ beliefs, proposed actions, and the final standard’s outcome using PLS-SEM (partial least squares structural equation modelling) in SmartPLS. Furthermore, we examine whether feedback from the accountancy profession, a significant stakeholder group in this process, acts as a moderator of the belief-action relationship. The results confirm that the beliefs significantly influence the proposed actions but have a minimal impact on the outcome, with a small number of suggestions for improvement being integrated. The involvement of the accountancy profession moderated the relationship between beliefs and actions, only for the scope and measurement categories, reflecting their specialised knowledge and technical expertise. Through empirical results, current research contributes to the debate on crypto asset regulation by examining stakeholders’ expectations and how their participation has influenced this regulatory field, emphasising the standard-setting body’s responsiveness to their input. The study offers theoretical and practical insights into the interplay between stakeholders’ beliefs, their proposed actions, and the development of crypto accounting regulation (the outcome).</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"57 ","pages":"Article 100772"},"PeriodicalIF":6.0,"publicationDate":"2026-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146160150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Government intervention or market incentives: which more effectively accelerates enterprise IT adoption in accounting systems? evidence from China’s financial shared service centers","authors":"Yuan Qian","doi":"10.1016/j.accinf.2025.100770","DOIUrl":"10.1016/j.accinf.2025.100770","url":null,"abstract":"<div><div>Under China’s policy interventions, the financial shared service center (FSSC), as an innovative application of information technology in corporate accounting systems, has shifted from being primarily market-driven to being jointly promoted by government policies and market forces. Using data from Chinese A-share listed companies from 2003 to 2022 and manually collected FSSC data, this study compares the effectiveness of government promotion versus market forces in driving FSSC implementation. We employ Cox proportional hazards models to investigate the drivers of firms establishing FSSCs. We find that state-owned enterprises (SOEs) establish FSSCs primarily in response to government promotion, whereas non-SOEs are motivated by market competition. Using propensity score matching and multi-period DID models, we find that FSSCs implemented by non-SOEs significantly improve financial reporting quality, whereas those established by SOEs show no measurable impact. These results hold after a series of robustness tests. Furthermore, cross-sectional analysis shows that the effectiveness of FSSCs is particularly pronounced in firms with more subsidiaries, wider geographic dispersion of subsidiaries, stronger subsidiary control, lower earnings management incentives, and adoption of robotic process automation (RPA), with such effects exclusively present in non-SOEs. Our results suggest that market-driven FSSCs generate substantive improvements, while government-promoted implementations fail to yield measurable outcomes. Therefore, when promoting FSSCs, the government needs to pay more attention to firms’ actual conditions and enhance follow-up supervision.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"57 ","pages":"Article 100770"},"PeriodicalIF":6.0,"publicationDate":"2026-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145693220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainable Marketing Orientation and Sustainability Performance of Nigerian Small Medium Enterprises (SMEs)","authors":"Hart O. Awa, Tamunotonye G. Ogolo, Eucharia C. Atuo, Doris A. Nnenanya","doi":"10.1002/bse.71608","DOIUrl":"https://doi.org/10.1002/bse.71608","url":null,"abstract":"Sustainable marketing is a strategy for building ethical capabilities, cost optimization, social value delivery, environmental differentiation and competitive advantage. Underpinned by resource‐advantage (R‐A) theory, this paper studied how sustainable marketing orientation (SMO) factors, Eco‐innovation (EI), and operational openness (OO) individually and/or collectively interact to determine the sustainability performance (SP) of 13 major water producing SMEs in Port Harcourt, Nigeria. A sample of 315 managers and officers directly or indirectly involved in marketing and sustainability programmes was studied through cross‐sectional design and self‐administered questionnaire. Analyzing the data and testing the hypotheses using SmartPLS, the results showed that SMO factors and EI significantly affect SP, with strategic integration (SI) having the most critical effect. Similarly, social commitment (SC), ethical capabilities (EC), and SI affect the flow of EI programmes; and EI and SI influence OO. Therefore, integrated systems that ethically and morally address environmental and social issues produce sustainability outcomes beyond the economic pursuit of R‐A theory. Sustainability adoption is no longer optional in modern markets rather a core driver of resilience, value creation, and long‐term application of heterogeneous, imperfectly mobile resources to enrich comparative advantage and R‐A's domain. Managers were advised to invest in social engagement and integrate the different layers of stakeholders in developing environmentally friendly programmes, suggesting a revision of R‐A theory and embedding sustainability into corporate culture and strategic planning processes.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"56 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Beyond usefulness: cognitive and emotional correlates of AI use intentions among HR professionals","authors":"René Arseneault,Houssem Eddine Ben Messaoud","doi":"10.1108/jeim-07-2026-1316","DOIUrl":"https://doi.org/10.1108/jeim-07-2026-1316","url":null,"abstract":"Purpose Artificial intelligence (AI) is transforming human resource management (HRM), yet the cognitive and psychological factors associated with human resource (HR) professionals’ intentions to use AI remain incompletely understood. Drawing on the Technology Acceptance Model (TAM) and appraisal perspectives, this study examines the relative associations of Cognitive Evaluation, AI-Use Anxiety, AI-Related Job Insecurity, organizational AI use across HR functions, and AI Knowledge with behavioral intention to use AI. It also explores whether AI Knowledge moderates these relationships. Design/methodology/approach Survey data were collected from 285 HR professionals. Confirmatory factor analyses assessed the measurement structure of the study constructs, followed by hierarchical moderated regression analyses examining their unique associations with behavioral intention and the exploratory moderating role of AI Knowledge. Findings Cognitive Evaluation, reflecting perceived usefulness and ease of use, showed the strongest unique association with behavioral intention to use AI. AI-Use Anxiety demonstrated a smaller negative association, whereas AI-Related Job Insecurity, AI Use Across HR Functions, and AI Knowledge did not explain significant unique variance once the competing predictors were considered simultaneously. The comprehensive model explained 66.8% of the variance in behavioral intention. The exploratory interaction analyses provided no clear evidence that AI Knowledge systematically moderated the relationships examined. Practical implications Organizations implementing AI in HR should address both employees’ evaluations of the technology and apprehension surrounding its use. Implementation strategies should demonstrate the practical usefulness and usability of AI through role-specific examples, hands-on training, and opportunities to experiment with AI tools in realistic HR contexts. Organizations should also recognize AI-use anxiety as a distinct potential barrier by providing accessible support, low-risk opportunities for familiarization, and clear communication throughout implementation. These strategies may help create conditions that support employees’ willingness to use AI. Originality/value This study extends research on AI use intentions by examining cognitive, emotional, knowledge-related, and organizational-exposure factors simultaneously rather than in isolation. The findings show that HR professionals’ intentions to use AI are most strongly associated with evaluations of its usefulness and usability, while AI-use anxiety represents a smaller but distinct negative correlate. By distinguishing AI-use anxiety from AI-related job insecurity and individual AI knowledge from organizational AI exposure, the study provides a more differentiated account of the factors associated with HR professionals’ intentions to use AI.","PeriodicalId":47889,"journal":{"name":"Journal of Enterprise Information Management","volume":"15 1","pages":"1-22"},"PeriodicalIF":6.5,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Greenwashing Gambit: A Double‐Edged Sword in Crowdfunding Success","authors":"Filippo Corsini, Francesco Paolo Appio, Kenneth Amaeshi","doi":"10.1002/bse.71663","DOIUrl":"https://doi.org/10.1002/bse.71663","url":null,"abstract":"The paper examines when greenwashing becomes a success factor in reward‐based crowdfunding campaigns aimed at financing environmentally sustainable products. While prior work has identified what drives success in such campaigns, it remains unclear when misleading environmental claims are discounted as cheap talk and when they instead contribute to funding outcomes. Building on signaling theory, the study explores how costly quality signals interact with potentially deceptive environmental messages (greenwashing risk) and jointly may contribute to crowdfunding success. Additionally, the paper investigates whether the “wisdom of the crowd” can act as a mechanism to prevent greenwashing from becoming a success factor. Using fsQCA on 253 Kickstarter and Indiegogo campaigns (2009–2024), for which greenwashing risk was expert‐coded through the Terrachoice seven‐sins framework, we identify configurations associated with funding success. The findings reveal a double‐edged pattern. Greenwashing co‐occurs with funding success when embedded within a rich bundle of costly quality signals and when funding goals are modest; in ambitious campaigns, success co‐occurs with low greenwashing, and the combination of high goals, greenwashing, and absent quality signals constitutes a highly consistent path to failure. An exploratory analysis of high‐participation campaigns further suggests that the “wisdom of the crowd” may not reliably penalize greenwashing when other credible signals are present. Overall, the study contributes to signaling theory by specifying the configurations under which potentially deceptive environmental claims gain or lose traction, rather than treating them as uniformly effective or inert. For practice, it offers crowdfunding platforms an observable screening rule: Campaigns that pair ambitious goals and dense environmental claims with weak quality signals form a high‐risk configuration that warrants targeted review before launch.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"1 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Social Safety Nets and Corporate Tax Avoidance: Evidence From Paid Family Leave Programs","authors":"Yifei Chen, Dan Palmon","doi":"10.1111/rego.70218","DOIUrl":"https://doi.org/10.1111/rego.70218","url":null,"abstract":"Social safety nets are essential to a resilient and adaptive economic system. This study examines their influence on corporate tax avoidance using the staggered implementation of U.S. state‐level paid family leave (PFL) programs, social safety net policies designed to enhance employees' work‐life balance, as a quasi‐natural experiment. We find a statistically and economically significant decline in corporate tax avoidance following PFL adoption. The results hold across various robustness tests. A structural equation model shows that the effect is mediated by decreases in employee turnover and improvements in employee productivity. The effect is stronger among firms facing greater financing frictions and among labor‐intensive firms. Overall, this study identifies a reduction in corporate tax avoidance as an unintended consequence of social safety nets.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"15 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Climate Policy Stringency, Corporate Energy Efficiency and Sustainable Business Performance: A Synthetic Global Panel Simulation","authors":"Haiying Qin, Muhammad Tahir","doi":"10.1002/bse.71701","DOIUrl":"https://doi.org/10.1002/bse.71701","url":null,"abstract":"This study develops and demonstrates an integrated analytics framework to examine how climate‐policy stringency could shape corporate sustainability performance through corporate energy behaviour, while accounting for digitalisation as a contextual amplifier. Rather than drawing inferences from observed firm‐level data, the study uses a transparent policy‐calibrated synthetic panel simulation design covering 20 countries, 30 firms per country and 8 years (2017–2024), yielding 4800 firm‐year observations across five sectors. The simulation design is calibrated to plausible ranges and stylised relationships reported in recent climate–energy–ESG research and serves as a reproducible testbed for methodological integration. The simulation workflow combines descriptive diagnostics, clustered‐error panel regressions, a random‐forest prediction model with out‐of‐sample evaluation, a simulation‐based difference‐in‐differences policy‐shock exercise with event‐style diagnostics and mediation decomposition with bootstrap uncertainty. The results show that the framework recovers the directional relationships embedded in the simulation design: Higher policy stringency and renewable‐energy adoption are associated with higher ESG scores, whereas higher energy intensity is associated with lower ESG performance. Digitalisation is positively associated with the policy–energy–ESG linkage within the simulated environment. Feature‐importance rankings indicate that the policy index remains the dominant predictor, followed by financial valuation (Tobin's <jats:italic>Q</jats:italic> ) and energy intensity. In the simulated policy‐shock exercise, treated countries exhibit a modest decline in energy intensity and a small increase in ESG relative to controls after 2020. These estimated effects are directionally consistent with the programmed treatment structure but remain statistically imprecise, illustrating estimator behaviour within the synthetic simulation rather than providing evidence of real‐world policy impacts. Mediation estimates further suggest that approximately 15% of the simulated policy association operates through the energy‐intensity channel under the assumed structural ordering. The study contributes a transparent and reproducible workflow for integrating regression, machine learning, DiD diagnostics and mediation analysis in synthetic sustainability‐policy research.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"3 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Decoupling Economic Growth From Material Use: A Bibliometric Review and Research Agenda for Business Management Scholarship","authors":"Encarnación García‐Sánchez, Antonio Rodríguez‐Domínguez","doi":"10.1002/bse.71703","DOIUrl":"https://doi.org/10.1002/bse.71703","url":null,"abstract":"The imperative to decouple economic growth from resource consumption sits at the heart of current sustainability research, yet the role of businesses in this process has barely been explored. This paper presents a bibliometric analysis of 251 documents from the Web of Science (1998–2025) examining decoupling, the circular economy and material flow analysis. Drawing on co‐citation networks, keyword co‐occurrence, thematic mapping, bibliographic coupling and thematic evolution analysis using the Bibliometrix package in R, we map the intellectual structure and research dynamics of this domain. Three intellectual clusters emerge—planetary boundaries and degrowth, empirical decoupling analysis and social metabolism—alongside two active research fronts, whose intellectual core does not include authors primarily affiliated with business management. This is the central finding of the paper. We are dealing with a domain that has grown at a compound annual rate of 12.66% over nearly three decades, yet has done so without the systematic engagement of business management scholarship. Emerging topics—such as recycling, digital platforms and circular business models—point toward a future convergence. This review offers a business‐oriented bibliometric synthesis of the field and proposes a five‐strand research agenda for management scholars.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"11 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Toward Digitalized Circular Economy Practices: Examining the Nexus Between Customer and Technical Requirements","authors":"Koppiahraj Karuppiah, Arun Pradeep, Naveen Virmani, Jose Arturo Garza‐Reyes","doi":"10.1002/bse.71704","DOIUrl":"https://doi.org/10.1002/bse.71704","url":null,"abstract":"The adoption of circular economy ( <jats:sc>CE</jats:sc> ) practices has become indispensable for countries worldwide to minimize the adverse environmental impacts of waste. Digital platforms for <jats:sc>CE</jats:sc> practices have been anticipated to improve societal involvement. However, existing digital platforms for <jats:sc>CE</jats:sc> practices have failed to enhance such involvement. This study investigates the customer requirements (CRs) that improve societal involvement in <jats:sc>CE</jats:sc> practices through digital platforms and the technical requirements (TRs) needed to meet them. An integrated Fermatean fuzzy set (FFS)–analytic hierarchy process (AHP)–decision‐making trial and evaluation laboratory (DEMATEL)–quality function deployment (QFD) method was employed to determine the weight significance and to reveal the causal interrelationship among the CSFs, and to rank the TRs. The findings indicate that “Actual impact assessment systems,” “Integrated service support,” “Sustainability rewards,” “Opportunity for entrepreneurship,” and “Provision of digital product passport” are the top five CSFs, while “Automated Support System” and “Integrated Payment Gateway” are the important TRs. The findings of this study could help in enhancing the digital platforms for <jats:sc>CE</jats:sc> practices, which could increase societal involvement.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"45 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149221356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The dynamics of knowledge transfer and retention in entrepreneurial education: a conceptual exploration of enabling technologies","authors":"Lucia Pizzichini,Massimo Pescarollo,Paola Pisano,Miroslav Svitek","doi":"10.1108/jkm-10-2025-1458","DOIUrl":"https://doi.org/10.1108/jkm-10-2025-1458","url":null,"abstract":"Purpose This conceptual paper aims to examine Entrepreneurial Education (EE) in Higher Education Institutions (HEIs) through a Knowledge Management (KM) lens. It explains how enabling technology affordances, when aligned with the characteristics of entrepreneurial knowledge, shape Knowledge Transfer (KT) and Knowledge Retention (KR) under conditions of cognitive bias. It clarifies how KM processes support durable entrepreneurial capability development. Design/methodology/approach The study adopts a theory-driven conceptual methodology. Drawing on KM process theory and conceptual theory-building guidance, the paper develops a mechanism-based framework through six stages: problematisation, theoretical anchoring, construct selection, mechanism mapping, model integration and proposition development. The framework positions KT and KR as the analytical core, enabling technologies as differentiated KM affordances, and cognitive bias as an embedded condition that can distort knowledge interpretation, transfer, retention and reuse. Findings The framework proposes that enabling technologies can strengthen KT and KR when their affordances align with the knowledge’s tacitness, codifiability and contextual dependence, and are supported by interaction, reflection, curation and governance routines. Immersive/simulation, AI/analytics and collaborative/process technologies support KT/KR mechanisms. Cognitive bias can weaken or distort knowledge transfer, retention and reuse, whereas bias-aware routines and cohort-to-cohort feedback can improve knowledge fidelity, programme memory and entrepreneurial capability development. Originality/value The paper advances a KM-centred reframing of EE by positioning KT and KR as the focal mechanisms linking enabling technologies to durable entrepreneurial capability development. It differentiates technologies by their KM affordances and integrates cognitive bias, boundary conditions and programme-level feedback within a single conceptual architecture, offering testable propositions and design principles for technology-enabled EE.","PeriodicalId":48368,"journal":{"name":"Journal of Knowledge Management","volume":"73 1","pages":"616-636"},"PeriodicalIF":7.0,"publicationDate":"2026-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}