cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.20011135
title: Psychometric characteristics of an adapted measure of innovative behavior at work

description: Abstract Purpose: The objective of this study is to test the psychometric properties of a self-reported measure of innovative behavior in the workplace, the Innovative Work Behavior (IWB) questionnaire, in Portuguese. Design/methodology/approach: Two studies were carried out (one longitudinal and the other cross-sectional), based on the application of the questionnaire at two moments with an interval of 6 months in between (study I and study II). A longitudinal study was chosen, that is, the data were collected at two different moments, to reduce the most common biases. The Statistical Package for the Social Sciences (SPSS, ver. 26.0) and Analysis of Moment Structures (SPSS AMOS, ver. 22.0) were used. Findings: The results of the two studies converge to a robust factor solution with one factor. The overall fit indices recorded for the model are quite robust, proving their quality in adjusting to the empirical data (2/ degrees of freedom = 32.8; CFI = 0.966 GFI = 0.970). Originality/value: The IWB questionnaire is a fast, useful, and efficient measure to gauge innovative potential in the workforce, so its practical advantages are relevant and important. On a practical level, it is important to emphasize that evaluating the innovative behavior of employees can give important clues about the capacity of the organization/employer to foster innovation.
DOI: 10.6084/m9.figshare.20011135.v1
title: Psychometric characteristics of an adapted measure of innovative behavior at work

description: Abstract Purpose: The objective of this study is to test the psychometric properties of a self-reported measure of innovative behavior in the workplace, the Innovative Work Behavior (IWB) questionnaire, in Portuguese. Design/methodology/approach: Two studies were carried out (one longitudinal and the other cross-sectional), based on the application of the questionnaire at two moments with an interval of 6 months in between (study I and study II). A longitudinal study was chosen, that is, the data were collected at two different moments, to reduce the most common biases. The Statistical Package for the Social Sciences (SPSS, ver. 26.0) and Analysis of Moment Structures (SPSS AMOS, ver. 22.0) were used. Findings: The results of the two studies converge to a robust factor solution with one factor. The overall fit indices recorded for the model are quite robust, proving their quality in adjusting to the empirical data (2/ degrees of freedom = 32.8; CFI = 0.966 GFI = 0.970). Originality/value: The IWB questionnaire is a fast, useful, and efficient measure to gauge innovative potential in the workforce, so its practical advantages are relevant and important. On a practical level, it is important to emphasize that evaluating the innovative behavior of employees can give important clues about the capacity of the organization/employer to foster innovation.
DOI: 10.6084/m9.figshare.20011136
title: Organizational Justice, Leader Humility, and Service Employees’ Innovative Behavior in a Collectivistic Culture: The Case of Pakistan

description: Abstract Purpose: This study serves two purposes: first, it analyzes the effects of the overall perception of justice in service industry organizations on their employees’ innovative behavior; second, it investigates whether leader humility moderates the relationship between the aforementioned constructs. Design/methodology/approach: This study is quantitative in nature. A cross-sectional survey method was used to collect data from 359 respondents, and a PROCESS macro for SPSS was used for the moderation analysis. Findings: The results show that employees who perceive fairness within their organization will reciprocate with innovativeness and that humility is a positive factor that increases innovative behaviors. Originality/value: Few studies have addressed the effect of the overall perception of justice on individuals’ innovative behavior in service industries in developing economies and collectivist cultures. There is also a lack of empirical support regarding the role of leader humility in employees’ innovative behavior. This study provides new insights into service employees’ innovative behavior in a collectivist society and has implications for managers working in the services sector.
DOI: 10.6084/m9.figshare.20011136.v1
title: Organizational Justice, Leader Humility, and Service Employees’ Innovative Behavior in a Collectivistic Culture: The Case of Pakistan

description: Abstract Purpose: This study serves two purposes: first, it analyzes the effects of the overall perception of justice in service industry organizations on their employees’ innovative behavior; second, it investigates whether leader humility moderates the relationship between the aforementioned constructs. Design/methodology/approach: This study is quantitative in nature. A cross-sectional survey method was used to collect data from 359 respondents, and a PROCESS macro for SPSS was used for the moderation analysis. Findings: The results show that employees who perceive fairness within their organization will reciprocate with innovativeness and that humility is a positive factor that increases innovative behaviors. Originality/value: Few studies have addressed the effect of the overall perception of justice on individuals’ innovative behavior in service industries in developing economies and collectivist cultures. There is also a lack of empirical support regarding the role of leader humility in employees’ innovative behavior. This study provides new insights into service employees’ innovative behavior in a collectivist society and has implications for managers working in the services sector.
DOI: 10.6084/m9.figshare.20011138
title: The Influence of Cognitive Ability on Cognitive Biases Generated by the Representativeness Heuristic

description: Abstract Purpose: This study aims to investigate the influence of cognitive ability on cognitive biases generated by the representativeness heuristic. Design/methodology/approach: The data collection was performed through questionnaires in order to measure the cognitive ability of 1,064 Brazilian accounting students and professionals using the Cognitive Reflection Test. To perform the analysis, we used the Student’s t-test, analysis of variance, correlations, and regressions. Findings: Our initial findings indicate that cognitive ability only influences the incidence of base rate insensitivity and illusion of validity biases, indicating that the higher the cognitive ability, the lower the incidence of these biases in decision making. However, robustness tests expand this influence to misconceptions of chance and regression fallacy biases. Furthermore, we show that there is a difference of means between gender, level of education, and geographic region and the representativeness heuristic biases. Originality/value: This paper contributes to the literature on behavioral accounting considering that although investigations into this subject do exist, no study has been performed in the accounting area that involves all the cognitive biases of one heuristic in a single study.
DOI: 10.6084/m9.figshare.20011138.v1
title: The Influence of Cognitive Ability on Cognitive Biases Generated by the Representativeness Heuristic

description: Abstract Purpose: This study aims to investigate the influence of cognitive ability on cognitive biases generated by the representativeness heuristic. Design/methodology/approach: The data collection was performed through questionnaires in order to measure the cognitive ability of 1,064 Brazilian accounting students and professionals using the Cognitive Reflection Test. To perform the analysis, we used the Student’s t-test, analysis of variance, correlations, and regressions. Findings: Our initial findings indicate that cognitive ability only influences the incidence of base rate insensitivity and illusion of validity biases, indicating that the higher the cognitive ability, the lower the incidence of these biases in decision making. However, robustness tests expand this influence to misconceptions of chance and regression fallacy biases. Furthermore, we show that there is a difference of means between gender, level of education, and geographic region and the representativeness heuristic biases. Originality/value: This paper contributes to the literature on behavioral accounting considering that although investigations into this subject do exist, no study has been performed in the accounting area that involves all the cognitive biases of one heuristic in a single study.
DOI: 10.6084/m9.figshare.20011139
title: The impact of CEO characteristics on organizational culture and on the silo effect

description: Abstract Purpose: The purpose of the study is to understand the impact of psychological and observable CEO characteristics on organizational culture and silos. Design/methodology/approach: A questionnaire was built using information collected during the literature review stage and emailed to the firm decision-makers. Using survey data from 185 small-to-medium-sized firms from two sectors: accommodation and food, beverage, and tobacco: a structural equation model was applied to determine if the theoretical model could be confirmed or not, and the partial least squares technique was used to check if certain relationships exist. Findings: General support was found for a theoretical model in which CEO personality traits, particularly conscientiousness, openness to experience, and extraversion, influence both organizational culture and silos, and observable variables such as age and management tenure influence the ability of the firm to develop internal coordination competences, thus inhibiting the appearance of silos. Originality/value: The main contribution to the knowledge lies in the combination of different theoretical frameworks and the empirical approach used to test the importance of CEO characteristics in organizations and in their ability to develop cooperation networks.
DOI: 10.6084/m9.figshare.20011144
title: Social capital and internationalization of family SMEs in Campeche, México: a qualitative comparative analysis

description: Abstract Purpose: To study the internationalization of family SMEs in Mexico. Theoretical framework: Our review examines the relational approach to internationalization and the strategic approach to family businesses. It covers three types of social capital, market orientation, and international business orientation. Design/methodology/approach: This is a fuzzy-set qualitative case study. Seven family SMEs from the fishing sector in Campeche, Mexico, compose the sample. Findings: Linking is determining factor for internationalization. The cessation of internationalization occurs in family businesses because of a lack of international entrepreneurship, the family’s presence, and a lack of vertical links. Practical & social implications: This study expands the research on internationalization in family SMEs in an emerging economy context, empirically demonstrating how the analyzed exporters’ social capital links directly influence their activity. For business professionals, the challenge is to manage their links abroad. Our results show that links play a crucial role in internationalization in this context. Exporters that have not internationalized are advised to strengthen their connections with key government institutions. Originality/value: We show that there is more than one optimal way for family SMEs to succeed in internationalization. Research on the internationalization of family businesses in Mexico is very scarce. Thus, this study responds to calls for further research on the internationalization of SMEs in emerging economies.
DOI: 10.6084/m9.figshare.20011144.v1
title: Social capital and internationalization of family SMEs in Campeche, México: a qualitative comparative analysis

description: Abstract Purpose: To study the internationalization of family SMEs in Mexico. Theoretical framework: Our review examines the relational approach to internationalization and the strategic approach to family businesses. It covers three types of social capital, market orientation, and international business orientation. Design/methodology/approach: This is a fuzzy-set qualitative case study. Seven family SMEs from the fishing sector in Campeche, Mexico, compose the sample. Findings: Linking is determining factor for internationalization. The cessation of internationalization occurs in family businesses because of a lack of international entrepreneurship, the family’s presence, and a lack of vertical links. Practical & social implications: This study expands the research on internationalization in family SMEs in an emerging economy context, empirically demonstrating how the analyzed exporters’ social capital links directly influence their activity. For business professionals, the challenge is to manage their links abroad. Our results show that links play a crucial role in internationalization in this context. Exporters that have not internationalized are advised to strengthen their connections with key government institutions. Originality/value: We show that there is more than one optimal way for family SMEs to succeed in internationalization. Research on the internationalization of family businesses in Mexico is very scarce. Thus, this study responds to calls for further research on the internationalization of SMEs in emerging economies.
DOI: 10.6084/m9.figshare.20011147.v1
title: Multi-level analysis of environmental disclosure by Brazilian and German firms

description: Abstract Purpose: The influence of macro-, meso-, and micro-level factors on corporate environmental disclosure was evaluated for a sample of German and Brazilian firms belonging to environmentally sensitive sectors. Theoretical framework: The macro-level analysis was based on the national business system approach (Whitley, 1999), the meso-level analysis was based on business sector (Campbell, 2007; Ederington & Minier, 2003), and the micro-level analysis was based on endogenous corporate variables (Sánchez, Domínguez, & Álvarez, 2011; Waddock & Graves, 1997). Methods: Data covering the 2014-2016 period were retrieved from sustainability and financial reports issued by firms in six sectors (aviation, energy, timber, paper, chemicals, and textiles) and subjected to panel data analysis and hierarchical linear modeling. Results: Our results confirm the hypothesized association between environmental disclosure and national culture. Business sector was also a significant factor, but the strongest determinants were firm size and profitability. Practical and social implications: The endogenous (micro-level) variables displayed the greatest explanatory power for environmental disclosure in both countries. Investigators in this field are therefore advised to direct more attention to factors at this level. Contributions: Hierarchical linear modeling increased our ability to evaluate the factors influencing corporate environmental practices.
DOI: 10.6084/m9.figshare.20011147
title: Multi-level analysis of environmental disclosure by Brazilian and German firms

description: Abstract Purpose: The influence of macro-, meso-, and micro-level factors on corporate environmental disclosure was evaluated for a sample of German and Brazilian firms belonging to environmentally sensitive sectors. Theoretical framework: The macro-level analysis was based on the national business system approach (Whitley, 1999), the meso-level analysis was based on business sector (Campbell, 2007; Ederington & Minier, 2003), and the micro-level analysis was based on endogenous corporate variables (Sánchez, Domínguez, & Álvarez, 2011; Waddock & Graves, 1997). Methods: Data covering the 2014-2016 period were retrieved from sustainability and financial reports issued by firms in six sectors (aviation, energy, timber, paper, chemicals, and textiles) and subjected to panel data analysis and hierarchical linear modeling. Results: Our results confirm the hypothesized association between environmental disclosure and national culture. Business sector was also a significant factor, but the strongest determinants were firm size and profitability. Practical and social implications: The endogenous (micro-level) variables displayed the greatest explanatory power for environmental disclosure in both countries. Investigators in this field are therefore advised to direct more attention to factors at this level. Contributions: Hierarchical linear modeling increased our ability to evaluate the factors influencing corporate environmental practices.
DOI: 10.6084/m9.figshare.20011148
title: The influence of the technology-organization-environment framework and strategic orientation on cloud computing use, enterprise mobility, and performance

description: Abstract Purpose: The objective of this paper is threefold. It aims i) to identify the antecedents of the use of cloud computing, ii) to understand the effect of the use of cloud computing together with strategic orientations on enterprise mobility, and iii) to comprehend the effect of the use of cloud computing and enterprise mobility on organizational performance. Theoretical framework: This paper builds on the technology-organization-environment framework and on previous studies of enterprise mobility to propose a comprehensive research model to analyze cloud computing adoption and usage. In addition, the strategic orientation framework is applied as support for a reorientation of strategy toward enterprise mobility. Design/methodology/approach: We developed a questionnaire and collected data from 137 Portuguese organizations that are using cloud computing. The data collected were then analyzed through partial least squares (PLS-SEM). Findings: The results indicate that convenience, compatibility, and organizational confidence are significant antecedents of the use of cloud computing. Moreover, cloud computing usage, innovation orientation, and entrepreneurial orientation have a positive effect on enterprise mobility. Research Practical & Social implications: This study contributes to this field of research, since it contains the first research model to integrate cloud computing usage, enterprise mobility and strategic orientation, confirming the relationship between those constructs. As practical implications, the results show that greater usage of both cloud computing and organizational mobility is important to achieve superior levels of organizational performance. Originality/value: This paper proposes an integrative model to analyze the use of cloud computing by organizations, in terms of its antecedents and impacts on firm performance and enterprise mobility.
DOI: 10.6084/m9.figshare.20011148.v1
title: The influence of the technology-organization-environment framework and strategic orientation on cloud computing use, enterprise mobility, and performance

description: Abstract Purpose: The objective of this paper is threefold. It aims i) to identify the antecedents of the use of cloud computing, ii) to understand the effect of the use of cloud computing together with strategic orientations on enterprise mobility, and iii) to comprehend the effect of the use of cloud computing and enterprise mobility on organizational performance. Theoretical framework: This paper builds on the technology-organization-environment framework and on previous studies of enterprise mobility to propose a comprehensive research model to analyze cloud computing adoption and usage. In addition, the strategic orientation framework is applied as support for a reorientation of strategy toward enterprise mobility. Design/methodology/approach: We developed a questionnaire and collected data from 137 Portuguese organizations that are using cloud computing. The data collected were then analyzed through partial least squares (PLS-SEM). Findings: The results indicate that convenience, compatibility, and organizational confidence are significant antecedents of the use of cloud computing. Moreover, cloud computing usage, innovation orientation, and entrepreneurial orientation have a positive effect on enterprise mobility. Research Practical & Social implications: This study contributes to this field of research, since it contains the first research model to integrate cloud computing usage, enterprise mobility and strategic orientation, confirming the relationship between those constructs. As practical implications, the results show that greater usage of both cloud computing and organizational mobility is important to achieve superior levels of organizational performance. Originality/value: This paper proposes an integrative model to analyze the use of cloud computing by organizations, in terms of its antecedents and impacts on firm performance and enterprise mobility.
DOI: 10.6084/m9.figshare.20011150
title: An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality?

description: Abstract Purpose: This research project analyzes the use of the theoretical contributions regarding environmental financial accounting (EFA) by Mexican companies. Design/methodology/approach: The methodology is divided into two sections. The first part involves a document analysis of the sustainability reports issued by 29 sustainable companies from the Mexican Stock Exchange. The second section describes the correlation between the EFA components and revenue. Findings: The preliminary findings show that the ideas regarding social and environmental accounting written over two decades ago by Gray (1992), Laringa (1995), Moneva and Llena (1996), Bebbington (2001), and Llull (2001), among others, have been applied within the context of the Mexican economy. However, there are some theoretical gaps that will continue to make EFA a myth for emerging economies due to the lack of public policies. Originality/value: This study identifies that the Mexican economy requires two actions in order to legitimize the stakeholder theory. First, the concepts of environmental accounting need to be applied across micro, small and medium-sized businesses. Second, the relationships among stakeholders (suppliers, customers, shareholders, etc.) need to be analyzed in the environmental reports in order to assess their level of influence on decision making. The starting point for this analysis should be the methodology applied in developed economies.
DOI: 10.6084/m9.figshare.20011150.v1
title: An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality?

description: Abstract Purpose: This research project analyzes the use of the theoretical contributions regarding environmental financial accounting (EFA) by Mexican companies. Design/methodology/approach: The methodology is divided into two sections. The first part involves a document analysis of the sustainability reports issued by 29 sustainable companies from the Mexican Stock Exchange. The second section describes the correlation between the EFA components and revenue. Findings: The preliminary findings show that the ideas regarding social and environmental accounting written over two decades ago by Gray (1992), Laringa (1995), Moneva and Llena (1996), Bebbington (2001), and Llull (2001), among others, have been applied within the context of the Mexican economy. However, there are some theoretical gaps that will continue to make EFA a myth for emerging economies due to the lack of public policies. Originality/value: This study identifies that the Mexican economy requires two actions in order to legitimize the stakeholder theory. First, the concepts of environmental accounting need to be applied across micro, small and medium-sized businesses. Second, the relationships among stakeholders (suppliers, customers, shareholders, etc.) need to be analyzed in the environmental reports in order to assess their level of influence on decision making. The starting point for this analysis should be the methodology applied in developed economies.