bluuebunny/crossref_metadata_2025_split huggingface dataset:
Dangerous care: developing theory to safeguard older adults in caring relationships in the UK
Authors: Sherwood-Johnson Fiona , Rummery Kirstein , Lawrence Julia , Mackay Kathryn , Ramsay Kathryn , McGregor Rebecca 
Published: April 2023

Purpose
Most abuse affecting older adults in the UK, as across Europe, takes place within caring relationships, where one person is disabled and needs care/support. This paper critically appraises two of the key theoretical explanations. First, feminist theories of “intimate partner abuse” tell us that it is mostly men who perpetrate abuse against women. Second, “carer strain”: the stress caused by caring responsibilities, often with inadequate help from services. Neither fully reflects the complex dynamics of “dangerous care” leading to a lack of voice and choice in safeguarding responses. This paper aims to articulate the need for an overarching theoretical framework, informed by a deeper understanding of the intersectional risk factors that create and compound the diverse experiences of harm by disabled people and family carers over the life course.

Design/methodology/approach
The critical synthesis of the theoretical approaches informing UK policy and practice presented here arises from a structured literature review and discussions held with three relevant third sector agencies during the development of a research proposal.

Findings
No single theory fully explains dangerous care and there are significant gaps in policy, resources and practice across service sectors, highlighting the need for joint training, intersectional working and research across service sectors.

Originality/value
Drawing both on existing literature and on discussions across contrasting policy and practice sectors, this paper raises awareness of some less well-acknowledged complexities of abuse and responses to abuse in later life.
Impact of failure severity levels on satisfaction and behavior: from the perspectives of justice theory and regulatory focus theory
Authors: Sidhu Sarabjit Kaur , Ong Fon Sim , Balaji M.S. 
Published: April 2023

Purpose
This study aims to investigate the moderating role of low and high failure severity levels on recovery satisfaction and on behavioral intentions through recovery satisfaction. This research adopted justice theory and regulatory focus theory to provide further explanations on the inconsistencies in the extant literature regarding service failure and responses to service recovery.

Design/methodology/approach
This study applied a scenario-based experimental design of two (perceived justice: low vs high) by two (failure severity: low vs high) between-subjects factorial design. Data was collected from 237 mobile phone users recruited via convenience sampling. This study examined the hypothesized relations using Hayes (2018) PROCESS macro version 4.0.

Findings
Perceived justice had a higher positive effect on recovery satisfaction at a high failure severity level. The direct effect of perceived justice on behavioral intentions was significant and positive only at a high level of failure severity, whereas the indirect effect of perceived justice on consumers’ positive behavior through recovery satisfaction was more positive at a high level of failure severity.

Research limitations/implications
Justice theory and regulatory focus theory can be used to explain how a well-implemented recovery effort can offset losses that are caused by a highly severe service failure leading to satisfaction and positive responses. However, as this study was conducted within a telecommunication service context, this research needs to be replicated in other areas, including the use of other data collection methods and measurement of consumers’ regulatory focus orientation.

Practical implications
The findings of this study provide managers with valuable insights into the allocation of service providers’ resources for recovery actions according to consumers’ perceived severity levels to regain consumer satisfaction and continued positive behavioral intentions.

Originality/value
Past research on the effect of failure severity levels on recovery satisfaction and consumers’ positive behavioral intentions is scant, and those studies that examined severity levels have shown conflicting results. This study attempted to advance the research by examining the relationship between perceived justice, recovery satisfaction and behavioral intentions at low and high failure severity levels using justice theory and regulatory focus theory. None of the theories have been examined concurrently in the service failure and recovery framework.
Corporate citizen internal audit model: evidence from environmental functions Iran
Authors: Ghorbaniyan Amir , Abdoli Mohammadreza , Valiyan Hasan , Boudlaie Hasan 
Published: April 2023

Purpose
In recent years, Corporate Citizenship has continued to grow in importance and significance. It has been the subject of considerable debate and commentary among researchers, corporate leaders and public institutions like NGOs and even capital market companies. The development of this concept in internal audit functions can improve the level of responsibility of companies. The purpose of this study is to design an internal audit model of a corporate citizen in Iranian capital market companies.

Design/methodology/approach
This research is methodologically in the category of developmental and combined research. In this study, two meta-synthesis and Delphi analyzes in the qualitative part and systematic representation analysis were used to determine the systematic relationships of the Internal Audit Corporate Citizen Components to strengthen environmental sustainability. Because of the mix of the data collection method in both qualitative and quantitative parts, the research participants in the qualitative part were 13 university experts in the field of accounting and 19 internal auditors of Iranian capital market companies who had specialized experience participated in the quantitative part.

Findings
The results in the qualitative section indicate the existence of 14 confirmed studies and the determination of 8 main components of the internal audit of the corporate citizen, during two stages of Delphi analysis, the level of reliability of the components was confirmed with the concept of internal audit of the corporate citizen. Based on the results of system representation model in quantitative part, it was determined that Environmental training to human resources is the primary stimulus for the system’s internal audit system representation to monitor the financial performance of the company to achieve environmental sustainability.

Originality/value
To the best of the authors’ knowledge, this is the first study to exemplify environmental sustainability by focusing on the concept of corporate citizen internal auditing. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, However, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature.
IFRS adoption: a systematic review of the underlying theories
Authors: Agana Joseph Akadeagre , Zamore Stephen , Domeher Daniel 
Published: April 2023

Purpose
This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

Design/methodology/approach
The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Findings
Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Originality/value
Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.
Unveiling heterogenous knowledge-oriented leadership and knowledge acquisition based hybrid work agility of knowledge workers
Authors: Khatri Puja , Duggal Harshleen Kaur , Dutta Sumedha , Kumari Preeti , Thomas Asha , Brod Tatyana , Colimoro Letizia 
Published: April 2023

Purpose
With new hybrid working models in place post COVID-19, it is requisite that knowledge workers (KWs) stay agile. Knowledge-oriented leadership (KOL) can help employees with essential knowledge acquisition (KA) facilitating the journey toward hybrid work agility (HWA). This study, thus, aims to explore the impact of KOL and KA on HWA and reveal whether this effect stems uniformly from a single homogenous population or if there is unobserved heterogeneity leading to identifiable segments of agile KWs.

Design/methodology/approach
Data was collected through stratified sampling from 416 employees from 20 information technology enabled services companies involved in knowledge-intensive tasks. Partial least squares (PLS) structural equation modeling approach, using SMART PLS 4.0, has been applied to examine the effect of KOL and KA on HWA. Finite mixture PLS, PLS prediction-oriented segmentation and multigroup analysis have been used to identify segments, test segment-specific path models and analyze the significance of the differences in the path coefficients for unobserved heterogeneity. Predictive relevance of the model has been determined using PLS Predict.

Findings
Results indicate that KOL contributes to employees’ KA and HWA. A significant positive relationship is also reported between KA and HWA. The model has medium predictive relevance. A two-segment solution has been delineated, wherein independent agile KWs (who value autonomy and personal agency over leadership for KA) and dependent agile KWs (who depend on leaders for relational and structural support for KA) have been identified. Thus, KOL and KA play a differential role in determining HWA.

Research limitations/implications
The authors’ major contribution to the knowledge body constitutes the determination of antecedents of HWA and a typology of agile KWs. Future researchers may conduct segment-wise qualitative analysis to delineate other variables that contribute to HWA.

Practical implications
Technological advances necessitate that knowledge-intensive industries foster agility in employees for strategic agility of the organization. For effecting agile adaption of an organization to the knowledge economy conditions, it is pertinent that the full potential of this human resource be used. By profiling HWA of KWs on the basis of dimensions of KOL and the level of their KA, organizations will be able to help employees adapt better to rapidly changing work conditions.

Originality/value
HWA is a novel concept and very germane in a hybrid working environment. To the best of the authors’ knowledge, this is the first study to examine the effects of the dimensions of KOL and KA in relation to HWA, along with an empirical examination of unobserved heterogeneity in the aforementioned relationship.
Sustainability performance in firms located in a science and technology park: the influence of knowledge sources and absorptive capacity
Authors: Forés Beatriz , Fernández-Yáñez José María 
Published: April 2023

Purpose
The purpose of this study is to identify how firms' sustainability performance is affected by external knowledge sources and absorptive capacity, accounting for the influence of being located in a science and technology park (STP).

Design/methodology/approach
Drawing on data from the Spanish Technological Innovation Panel, the authors estimate the determinants of sustainability performance using fixed effects multiple linear regression models with robust standard errors. The analysis covers the period 2009–2016, with a total panel of 8,874 companies and a total sample of 47,870 observations.

Findings
This study highlights the heterogeneity in on-park firms’ sustainability performance, which can be explained by the different capacities of these firms when it comes to embedding themselves in STP networks and processes and effectively absorbing the knowledge from the many knowledge sources that may be on offer in the park.

Originality/value
This paper contributes to the literature by examining the influence of external sources of knowledge and absorptive capacity, and the relationship between them, on sustainability performance. This study approaches sustainability performance as an aggregate measure of firms’ competitiveness and potential for long-term survival from the triple bottom line perspective. In addition, this study examines the effect that location in an STP can have on business sustainability performance and, more specifically, the mediating effect that knowledge sources and absorptive capacity can exert on this relationship.
Engaging age-diverse workers with autonomy and feedback: the role of task variety
Authors: Marques Tatiana , e Sousa Inês Carneiro , Ramos Sara 
Published: April 2023

PurposeThe aging of the population is changing the composition of the workforce in most developed countries. With increasingly older and age-diverse workforces, organizations need to redesign jobs to keep their workers healthy, happy and productive across the lifespan. In the current research, the authors integrate socioemotional selectivity theory and selection, optimization and compensation theory with job design to investigate how certain job characteristics influence the work engagement of older and younger workers.Design/methodology/approachIn a two-wave survey with age-diverse employees from multiple organizations (N = 372), the authors explore how autonomy and feedback contribute to the engagement of older and younger workers, depending on levels of task variety.FindingsIn the case of older workers the relationships between autonomy and engagement, and feedback and engagement are positive when task variety is low but non-significant when task variety is high. Conversely, in the case of younger workers the relationships between autonomy and engagement, and feedback and engagement are positive when task variety is high but non-significant when task variety is low.Research limitations/implicationsThe research contributes to the growing body of knowledge on aging and work, particularly the lifespan perspective on job design. Nonetheless, the correlational design warrants caution about drawing causal inferences.Practical implicationsThe findings inform managers on how to combine autonomy, feedback and task variety to design jobs that can engage the multi-age workforce.Originality/valueThe research is among the first to investigate the combined effects of different job characteristics on age-diverse employees' engagement at work.
Auditing and compliance in public procurement – an empirical assessment
Authors: Bergman Mats A. 
Published: April 2023

Purpose
This study aims to empirically evaluate the effectiveness of government auditing of local authorities’ compliance with the procurement rules.

Design/methodology/approach
A diff-in-diff approach is used where the measure of compliance is (changes in) the incidence of private litigation under the Public Procurement Act, in audited vs non-audited municipalities. Further, semi-structured interviews were conducted with chief procurement officials.

Findings
No statistically significant effect is found. While strong effects of audits can be ruled out, the statistical results and the interviews do not, however, contradict a modest but long-lasting effect.

Originality/value
Few studies have addressed the effect of public procurement auditing on compliance. This study develops an empirical framework and presents empirical results.
Defining employee ownership: four meanings and two models
Authors: Mackin Christopher 
Published: April 2023

PurposeThe field of broad-based employee ownership within corporations is a specific application of the foundational topic of property ownership. It is situated at the intersection of a broad range of scholarly disciplines including economics, law, finance and management. Each discipline contributes vocabulary and distinctions describing this field. That broad spectrum of disciplinary inquiry is a strength but it also lends a “ships passing in the night” quality to discussions of employee ownership. This paper attempts to unravel the narrative diversity surrounding this topic. Four meanings of ownership are introduced. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.Design/methodology/approachThere is no experimental design The paper presents a conceptual overview and introduces a taxonomy of four meanings and two models of ownership.FindingsFour meanings of ownership are introduced. The meanings are ownership as compensation, investment, retirement and membership. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.Research limitations/implicationsNo hypotheses are advanced. This is not a research paper. A conceptual overview that makes use of taxonomy of meanings and models is introduced to help clarify confusions abundant in the field of employee ownership. Readers may differ with the categories of meanings and models introduced in this conceptual overview.Practical implicationsThe ambition of the paper is to describe the various meanings and models of employee ownership presently in use in both academic and applied settings. It is not necessary or desirable to assert the primacy of a single meaning or model in order to achieve progress. The analysis provided here surfaces a range of assumptions about ownership that have heretofore been implicit in both scholarship and in practice. Making those assumptions explicit should prove useful to both scholars and practitioners of employee ownership.Social implicationsThe concept of employee ownership enjoys a relatively broad appeal with the public. Among the academic disciplines that have trained their lights upon it, a more mixed reception prevails. Much of the academic and policy controversy derives from confusion about the nature and structure of employee ownership. This paper attempts to address that confusion by presenting a taxonomy of meanings and models that may prove useful for future research.Originality/valueThis study is one of the first efforts to comprehinsively map the various meanings and models of broad-based employee ownership.
“Turning role conflict into performance”: assessing the moderating role of self-monitoring, manager trust and manager identification
Authors: Kalra Ashish , Itani Omar S. , Sun Sijie 
Published: April 2023

PurposeThis study examines the contextual variables that can curb the negative effects of role conflict on job satisfaction and enhance the positive effect of job satisfaction on creativity and service performance. More specifically, adopting the job demands-resources theory, the authors explore the interactive effect of frontline employee (FLE) self-monitoring and FLE-manager trust on the relationship between role conflict and job satisfaction. Extending this line of inquiry, the authors adopt social identity theory and analyze the moderating effect of FLE-manager identification on the relationship between job satisfaction and creativity and between job satisfaction and service performance.Design/methodology/approachDyadic data utilizing 122 responses from FLEs and their managers were obtained from FLEs working with a major financial services firm in India. Structural equation modeling and PLS were used to assess the hypothesized relationships.FindingsThe negative relationship between role conflict and job satisfaction is reduced at higher levels of FLE self-monitoring and FLE-manager trust. Furthermore, FLE manager identification accentuates the effect of job satisfaction on creativity and service performance.Practical implicationsOrganizations should invest in developing FLEs' personal and job-related resources to reduce the deleterious effects of role conflicts on FLEs' job outcomes. Specifically, managers should hire FLEs who are high in self-monitoring while enhancing FLE-manager trust and FLE-manager identification.Originality/valueRole conflict is inevitable in a service job and can have serious negative downstream consequences. Hence, the study explores the important contextual factors that can help an organization develop policies to reduce the negative effects of role conflict.
Maximization, internal reference price and consumers' response to promotions
Authors: Soni Nitin , Dawra Jagrook , Katyal Kanupriya 
Published: April 2023

PurposeThis study shows the influence of consumers' goal and strategy of maximization on the process behind their behavioral response to price.Design/methodology/approachData was collected through a 2×2 experimental design involving 314 respondents and analyzed using PLS-SEM.FindingsThe results show that when buyers maximize, their transaction value and acquisition value perceptions predict their behavioral response to deals and discounts. Further, these buyers do not consider sales price information to form their internal reference price. On the other hand, when buyers satisfice, their transaction value perceptions predict the behavioral responses to price deals, and the relationship between transaction value and the behavioral response is not mediated by acquisition value. Further, such buyers consider sales price to form their internal reference price.Originality/valueThe theory of purchase value assumes that consumers seek to maximize their value. Our work relaxes this assumption to show how value maximizers (and satisficers) differ in the process of value formation and their responses to price promotions.