New issue of the Corporate Governance and Organizational Behavior Review journal
The editorial team of Virtus Interpress is pleased to release a new issue of the journal Corporate Governance and Organizational Behavior Review (volume 8, issue 3), which presents seven papers devoted to the major issues of corporate governance, organizational behavior, corporate social responsibility, and human resource management.
In particular, topics covered include earnings management, financial sustainability, discretionary accruals, public choice theory, innovation management, entrepreneurship, competitive advantage, burnout, employees’ well-being, gender barriers perception, women’s career, top management, homosocial reproduction theory, intergroup theory, causal attribution theory, digital transformation, Fourth Industrial Revolution (4IR), science mapping, small and medium-sized enterprises (SMEs), programme management, SIPOC, CSR, Sustainable Development Goals (SDGs), etc. These contributions are based on several locations, including Italy, Indonesia, Germany, Jordan, Spain, South Africa, India, and China.
The first paper by Francesco Paolo Ricapito explores the level of earnings management in Spanish provincial councils. This paper contributes to the existing literature on earnings management in local governments by examining the connection between financial sustainability indicators and this behavior. Specifically, it focuses on the relationship between budget vulnerability and sustainability, and their influence on the magnitude of discretionary accruals.
Jumase Basra, Hamsu Abdul Gani, Haedar Akib, Islahuddin, and Muhammad Guntur aim to understand the role of educational institutions, especially Muhammadiyah University in Makassar, in managing innovation and developing entrepreneurship competencies as agents of change. The results of the study found that creativity, basic values, and strategic value orientations of innovation and entrepreneurial competency development based on Muhammadiyah higher education institutions (HEIs) in Makassar through a knowledge management approach (KMA) have raised the image of HEI as agents of change and innovation in the local government context.
Waed Ensour and Hadeel Al Maaitah conducted a systematic literature review of burnout articles published on the Web of Science and APA PsycNET databases over the last decade (2012–2022). The research findings indicate that while the conventional perspective portrays burnout as a work-specific syndrome and workplace factors are often considered the primary indicators of burnout, the research findings suggest that burnout is a complex phenomenon that is influenced by various factors at the personal, job-related, organizational, and social life levels.
The study by Mirian Izquierdo and M. Eugenia Fabra highlights gender-based disparities in perceived barriers to female career advancement in decision-making. The findings reveal that while both genders acknowledge corporate barriers, they interpret education, experience, and personal life barriers differently. The study also highlights the persistence of traditional male networks in corporations, which maintain existing leadership models and hinder change. This insight enhances our understanding of gender disparities in the workplace, particularly in Spanish-listed companies.
Nobuhle Elizabeth Ndaba and Gedala Mulliah Naidoo through the technology acceptance model (TAM) reflect on factors that influence successful transformation of technological adoption among support staff members in a university of technology. The paper argues that the use of TAM to predict staff members’ attitudes toward adopting new technology can assist HEIs in decision-making regarding technology selection. The findings established that employees’ digital skills need improvement; lack of digital infrastructure funding; poor planning and unclear forms of communication proved to be a recipe for failure to implement a successful digital shift and in creating acceptance of digital user behavior among the employees.
Nishita Jindal, Nitin Arora, Lalit Singla, and Neelam Kaushal delineate the evolution of human resource management (HRM) practices within SMEs, identifying four core themes that are increasingly prevalent in scholarly publications. The study highlights the necessity of integrating HRM practices as strategic organizational assets and emphasizes their role in enhancing efficiency across global SME networks. The research contributes to the theoretical discourse by testing various HRM theories in the SME context, offering a foundational perspective for understanding HRM challenges and practices in SMEs worldwide.
The purpose of the paper by Shirley Mo Ching Yeung is to propose the use of suppliers, inputs, processes, outputs, and customers (SIPOC) of Six Sigma for responsible programme management for SDGs acceleration. It is recommended educators, trainers, and programme managers design project-based activities with the SIPOC concept for programme success. This is managerially relevant to the creative art industry development.
The full issue of the journal is available at the following link .
We are grateful to all the scholars who have contributed to this issue, and we hope that you find this issue of the journal useful, informative and interesting!
