管理学最新文献_第2页

Affective authentication: Transforming strangers into family 情感认证：将陌生人转化为家人

IF 10.4 1区管理学

Annals of Tourism Research Pub Date : 2025-06-06 DOI: 10.1016/j.annals.2025.103980

Oren T. Segal, Carol A. Kidron

引用次数: 0

Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941) 新社会的会计和生命政治：厄立特里亚、埃塞俄比亚、利比亚和索马里的意大利殖民主义（1922-1941）

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-06 DOI: 10.1016/j.cpa.2025.102803

Michele Bigoni , Valerio Antonelli , Warwick Funnell , Emanuela Mattia Cafaro

{"title":"Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)","authors":"Michele Bigoni , Valerio Antonelli , Warwick Funnell , Emanuela Mattia Cafaro","doi":"10.1016/j.cpa.2025.102803","DOIUrl":"10.1016/j.cpa.2025.102803","url":null,"abstract":"<div><div>Intervention in Africa by the Italian Fascists was not justified only by economic motives but sought to re-engineer the Indigenous population and settlers in the creation of a new society shaped by Fascist ideology. Accounting tools in the form of budgets, censuses and reports from the colonies of Eritrea, Ethiopia, Libya and Somalia between 1922 and 1941 were essential means to gather information which would inform policies that would control the way in which both the Indigenous population and Italian settlers conducted themselves. Ultimately this was meant to change their motives and actions to create the conditions that would lead to significant political and economic gains for the colonising power. Informed by the work of Arendt and Foucault on biopolitics and totalitarianism, this study investigates the way in which Fascist accounting in the colonies, rather than being solely a means to promote the efficient expropriation of local resources, was to be used to build a new generation of strong, ruthless Italians and develop a highly racialised society. In unseen ways the biopolitical properties of accounting can allow interventions in the lives of individuals which can modify an individual’s lifestyle and priorities and even promote discrimination and racism that enable control.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102803"},"PeriodicalIF":8.3,"publicationDate":"2025-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144221767","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}

引用次数: 0

When do transnational institutions matter for multinational corporations’ location choices? 跨国制度何时对跨国公司的区位选择有影响？

IF 10.5 1区管理学

Journal of Business Research Pub Date : 2025-06-06 DOI: 10.1016/j.jbusres.2025.115517

Christine M. Chan , Lei Shi , Yiwei Li

{"title":"When do transnational institutions matter for multinational corporations’ location choices?","authors":"Christine M. Chan , Lei Shi , Yiwei Li","doi":"10.1016/j.jbusres.2025.115517","DOIUrl":"10.1016/j.jbusres.2025.115517","url":null,"abstract":"<div><div>This study examines the influence of transnational institutions, namely, Bilateral Investment Treaties and Preferential Trade Agreements, on multinational corporations’ (MNCs) location choices. Extant research in international business has found that MNCs tend to enter host countries with well-developed institutions, as host countries with underdeveloped institutions pose investment risks for MNCs. Little scholarly attention has been given to the co-existence of national institutions with transnational institutions that can transcend national borders to protect and govern MNCs’ cross-border activities, and to the interplay between transnational institutions, home- and host-country institutions, and the MNC’s intra-organisational institutional environment. We draw on institutional theory and insights from international political economy to argue that the influence of transnational institutions on MNCs’ location choices varies depending on host country institutional uncertainty, home country formal institutional voids, and MNC multiple embeddedness. Using a sample of 13,011 foreign market entries from 1,129 parent MNCs in 73 host countries between 2005 and 2017, we find that the influence of transnational institutions is stronger when the levels of host country institutional uncertainty and home country formal institutional voids are higher, but weaker for MNCs with a high degree of multiple embeddedness. Our study contributes to institutional theory by highlighting the interplay between higher-order transnational institutions and lower-order national and intra-organisational institutional environments, and to international business research by examining how and when transnational institutions matter for MNCs’ location choices. We also provide important insights for MNC managers and policymakers on effectively navigating complex institutional environments.</div></div>","PeriodicalId":15123,"journal":{"name":"Journal of Business Research","volume":"199 ","pages":"Article 115517"},"PeriodicalIF":10.5,"publicationDate":"2025-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144222953","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}

引用次数: 0

Digital transformation and cybersecurity risks 数字化转型和网络安全风险

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-06-05 DOI: 10.1016/j.accinf.2025.100749

Nida Türegün

{"title":"Digital transformation and cybersecurity risks","authors":"Nida Türegün","doi":"10.1016/j.accinf.2025.100749","DOIUrl":"10.1016/j.accinf.2025.100749","url":null,"abstract":"<div><div>This study analyzes the impact of integrating cybersecurity measures on the financial performance of banks. Utilizing regression analysis with data from 100 financial institutions, the findings reveal that banks prioritizing cybersecurity perform better financially. This study demonstrates that it is the quality and strategic integration of cybersecurity measures, as revealed through disclosures, that significantly influence financial outcomes, rather than the sheer scale of investment. A subsample analysis suggests that larger banks appear more resilient to cybersecurity threats due to scale-related advantages<strong>,</strong> while smaller banks can also improve their financial performance by adopting proportionate, strategically aligned cybersecurity measures. Effective cybersecurity integration correlates with improved financial metrics such as return on assets and equity. Furthermore, the severity of cybersecurity incidents negatively impacts financial performance, emphasizing the importance of proactive risk management. This study underscores the critical role of cybersecurity in financial strategy, enabling banks to navigate digital transformation challenges effectively.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100749"},"PeriodicalIF":4.1,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144212226","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}

引用次数: 0

Do ethics, locavorism, and engagement stimulate memorable wine tourism and hospitality experiences? A moral identity perspective 道德、本土主义和参与是否会激发令人难忘的葡萄酒旅游和酒店体验？道德认同视角

IF 9.9 1区管理学

International Journal of Hospitality Management Pub Date : 2025-06-05 DOI: 10.1016/j.ijhm.2025.104323

Babak Taheri , Endrit Kromidha , Girish Prayag , Martin Gannon

引用次数: 0

Signaling Sustainability: The Impact of Sustainable Finance on Dividend Policy Among Firms Listed on the London Stock Exchange 信号可持续性：可持续金融对伦敦证券交易所上市公司股利政策的影响

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-05 DOI: 10.1002/bse.70020

Richard Arhinful, Hayford Asare Obeng, Leviticus Mensah, Comfort Constance Mensah

{"title":"Signaling Sustainability: The Impact of Sustainable Finance on Dividend Policy Among Firms Listed on the London Stock Exchange","authors":"Richard Arhinful, Hayford Asare Obeng, Leviticus Mensah, Comfort Constance Mensah","doi":"10.1002/bse.70020","DOIUrl":"https://doi.org/10.1002/bse.70020","url":null,"abstract":"The UK regulatory framework mandates that firms report their social and environmental implications, ensuring that sustainability factors are incorporated into policy formulation, including dividend policies. For this reason, the study examined how sustainable finance of the firms listed on the London Stock Exchange impacts dividend policy. The study used 17 years of data from n143 companies between 2007 and 2023, obtained from Thomson Reuters Eikon DataStream. The data were analyzed using the generalized method of movement (GMM) due to its capacity to overcome and address the issues of endogeneity and autoserial correlation in the datasets, leading to robust, unbiased, and reliable estimation results. The study discovered that green bond issues had a positive and significant impact on dividend yield and retention. Also, the findings reveal that environmental expenditure and policy for emission reduction had a negative and significant impact on dividend yield and retention. Furthermore, the moderating relationship between green bond issues, environmental expenditures, and leverage revealed a positive and significant impact on dividend yield and retention. The companies should retain financial viability while promoting environmental measures. Environmental policies that foster sustainable development without compromising the company's capacity to sustain cash flow or dividends are essential. Therefore, the management should rigorously assess environmental investments to guarantee that selected projects yield returns consistent with environmental goals and shareholder expectations.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"13 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144218659","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}

引用次数: 0

Leveraging Entrepreneurship for Environmental Sustainability: A Machine Learning Approach to SDG Achievement 利用创业精神促进环境可持续性：实现可持续发展目标的机器学习方法

IF 13.4 1区管理学

Business Strategy and The Environment Pub Date : 2025-06-05 DOI: 10.1002/bse.70011

Mehmet Ali Köseoglu

{"title":"Leveraging Entrepreneurship for Environmental Sustainability: A Machine Learning Approach to SDG Achievement","authors":"Mehmet Ali Köseoglu","doi":"10.1002/bse.70011","DOIUrl":"https://doi.org/10.1002/bse.70011","url":null,"abstract":"In the face of escalating environmental challenges, the United Nations' Sustainable Development Goals (SDGs) have become crucial benchmarks for sustainability, with SDG 7 (Affordable and Clean Energy), SDG 12 (Responsible Consumption and Production), and SDG 13 (Climate Action) addressing key issues like energy efficiency, resource management, and climate change. This study explores the impact of the entrepreneurship ecosystem (EE) on these environmental goals, using data from the Global Entrepreneurship Monitor (GEM) and applying advanced machine learning techniques such as bagging, random forest, boosting, Shapley Additive Explanations (SHAP), and Partial Dependence Plots (PDPs). Grounded in sustainability, innovation, Resource‐Based View (RBV), and institutional theories, the study reveals the critical role of the business services sector, entrepreneurial intentions, and entrepreneurial education in driving progress toward environmental sustainability. The findings offer actionable insights for policymakers and contribute to the academic understanding of how entrepreneurship can be leveraged to achieve SDGs, emphasizing the need for a robust and integrated entrepreneurial ecosystem to foster sustainable practices.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"11 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144218661","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}

引用次数: 0

The Nuts-and-Bolts Problem: Delivering Evidence-Based Operational Advice to Line Managers 具体问题：向部门经理提供基于证据的运营建议

IF 3.9 3区管理学

Asia Pacific Journal of Human Resources Pub Date : 2025-06-05 DOI: 10.1111/1744-7941.70022

Carol T. Kulik

{"title":"The Nuts-and-Bolts Problem: Delivering Evidence-Based Operational Advice to Line Managers","authors":"Carol T. Kulik","doi":"10.1111/1744-7941.70022","DOIUrl":"https://doi.org/10.1111/1744-7941.70022","url":null,"abstract":"<p>The Human Resource (HR) research literature's dominant narrative has historically focused on the strategic activities of HR professionals. HR researchers view HR professionals as their primary end users and have prioritized the business case for strategic HR. But as line managers become more involved in delivering—and even designing—HR activities in their local work environments, there is a greater need for HR researchers to attend to operational HR (the nuts and bolts). This need is particularly pressing in Asia Pacific organizations, where small HR units rely on line managers to deliver people management in dynamic and turbulent work environments. The nuts-and-bolts problem takes several different forms and is visible across the HR literature (e.g., in literature discussing transfer of training, star performer management, and employee alumni relationships). At a minimum, HR researchers should write actionable practical recommendations that enable readers to find the relevant nuts and bolts scattered across the HR academic literature. Fully addressing the nuts-and-bolts problem might involve HR researchers co-designing research with managers and/or inviting managers to interpret research findings. In the long run, these activities will deliver an HR research literature that conveys more empathy for line managers and a greater appreciation of the important role they play in delivering HR in organizations.</p>","PeriodicalId":51582,"journal":{"name":"Asia Pacific Journal of Human Resources","volume":"63 3","pages":""},"PeriodicalIF":3.9,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1744-7941.70022","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144219968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Encouraging newcomer voice through mentoring support: The mediating role of trust and the moderating role of power distance orientation 通过师徒支持鼓励新人发声：信任的中介作用和权力距离取向的调节作用

IF 10.5 1区管理学

Journal of Business Research Pub Date : 2025-06-05 DOI: 10.1016/j.jbusres.2025.115520

Sheng Wang , Changya Hu , Mai Pham , Hsiang Pin Yu

{"title":"Encouraging newcomer voice through mentoring support: The mediating role of trust and the moderating role of power distance orientation","authors":"Sheng Wang , Changya Hu , Mai Pham , Hsiang Pin Yu","doi":"10.1016/j.jbusres.2025.115520","DOIUrl":"10.1016/j.jbusres.2025.115520","url":null,"abstract":"<div><div>Encouraging newcomer voice is crucial for addressing the challenges posed by the changing workforce and maintaining organizational competitiveness. However, their voice is often devalued or even ignored, particularly by supervisors. This study investigated how non-supervisory mentoring support may be a valuable resource to facilitate newcomers’ voice. Based on time-lagged data collected from 248 ongoing mentor – newcomer protégé dyads in the real estate industry, we found that protégés’ trust in mentors partially mediated the positive relationship between mentoring support and newcomer protégé voice. Protégés’ power distance orientation (PDO) moderated both the trust – voice and the mentoring support – voice relationships such that these relationships were stronger for protégés with low PDO. Further analyses revealed that the two types of mentoring support influenced voice in different ways. While career support affected protégé voice both directly and indirectly through trust, psychosocial support only had a direct effect on voice when protégé PDO was low.</div></div>","PeriodicalId":15123,"journal":{"name":"Journal of Business Research","volume":"199 ","pages":"Article 115520"},"PeriodicalIF":10.5,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144222273","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}

引用次数: 0

It’s no skin off your nose: why do consumers tattoo brands? 这不是你的皮肤：为什么消费者会纹身品牌？

IF 10.5 1区管理学

Journal of Business Research Pub Date : 2025-06-05 DOI: 10.1016/j.jbusres.2025.115508

Antonio Pedro Cruz Costa Alves, Vivian Iara Strehlau

引用次数: 0