Management Behavior Research Articles

Catalyzing green innovation in hotel and tourism businesses: Leveraging green talent management, green organizational citizenship behavior, and green values

Global corporations are grappling with a significant challenge in addressing the absence of green innovation. Therefore, this study presents a conceptual model that reveals the significant role of green talent management in fostering green innovation. The study strives to analyze the mediating effect of green organizational citizenship behavior on the impact of green talent management on green innovation. Additionally, the study tests the moderating role of green values on the relationship between green talent management and green organizational citizenship behavior and between green organizational citizenship behavior and green innovation. Data were collected from 330 employees at the middle-level management working at five-star hotels and travel agencies category-A operating in Egypt to test the proposed conceptual model using structural equation modeling. Findings show that GTM positively affects GI and GOCB. GOCB positively impacts GI. In addition, GV positively moderates GTM→GOCB and GOCB→GI relationships. Moreover, GOCB significantly mediates the GTM→GI relationship. Based on our research, useful guidelines for how GTM, GOCB, and GV could affect green innovation have been developed.

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment

This study examines the link between genuine earnings management and management's integrity commitment using data from A-share listed firms on the Shanghai and Shenzhen stock exchanges (2007–2021). Findings indicate that following genuine earnings management, management tends to emphasize integrity in the MD&A section of annual reports, suggesting moral camouflage in response to negative moral emotions. This behavior is more pronounced with higher information asymmetry between management and investors, amplifying the tendency towards moral camouflage. Further analysis shows that post-earnings management, there is no significant increase in charitable contributions or CSR performance, and agency costs remain high, underscoring a preference for moral camouflage over moral purity. Additionally, management's integrity commitment does not affect analysts' future market valuations or reduce the likelihood of regulatory inquiries. The study also finds that the relationship between earnings management and integrity commitment strengthens under increased moral pressure. This research provides theoretical insights into executive behavior driven by negative moral emotions and offers practical implications for investors, auditors, and regulators.

Relationship between Employees Social Media Addiction and Workplace Procrastination: Preferance for Organization as a Moderator

Workplace procrastination is a major area of concern in the modern workplace especially since there has been an uptrend in the use of social media worldwide. Worsening workplace procrastination is often attributed to increased social media use. However, some studies show positive effects of time management skills on procrastination. As such, this study explores the moderating effect of Preference for Organization (PFO) (a facet of time management behavior) on the relationship between employees' social media addiction (SMA) and workplace procrastination (WP). Employees from both private and public sector organizations residing in Rawalpindi and Islamabad were included in the sample. Convenience sampling was used to ensure a large pool of participants to improve statistical power of findings. Employed (329) men and (171) women between the ages of 22 and 50 (M=39.60, SD=.47) were included in the study. The questionnaire for the study included the Bergen Social Media Addiction Scale (BSMAS), the Workplace Procrastination Scale (WPS), and the Preference for Organization (PFO) subscale of the Time Management Behavior Scale (TMBS). Results for the moderation analysis, Model 1 of Process macro, show that there was a significant effect of SMA and PFO on procrastination and a significant interaction effect of SMA and PFO on WP, such that an increase in PFO can reduce the effects of SMA on workplace procrastination. The study highlights the importance of improving employee training and introducing programs in organizations that help increase an organized way of working to improve productivity and reduce procrastination.

Pengaruh Literasi Keuangan, Sikap Keuangan, dan Self Efficacy Terhadap Perilaku Pengelolaan Keuangan Ibu Rumah Tangga

The aim of this research is to determine the influence of financial literacy, financial attitudes and self-efficacy on financial management behavior among housewives in RT 04 Dusun Turi, Kembangan Village. This type of research uses quantitative research. Quantitative research is research using survey data that is quantified and statistically analyzed. Classical assumption testing, multiple linear regression analysis, and hypothesis testing are the test instruments used in this research. The financial literacy variable has a positive and insignificant effect on the dependent variable, namely financial management behavior. The financial attitude variable has a positive and insignificant effect on the dependent variable, namely financial management behavior. The independent variable, namely self-efficacy, has a positive and significant effect on the dependent variable, namely financial management behavior. Meanwhile, financial literacy, financial attitudes and self-efficacy simultaneously have a positive and insignificant influence on financial management behavior among housewives in RT 04 Dusun Turi, Kembangan Village.

A Study to Examine the Factors Contributing Towards Financial Management Behavior Among Non-Finance Students in AIMST University, Kedah

This paper aims to examine the factors contributing to financial management behavior among non-finance students at AIMST University, Kedah. The dependent variable is financial management behavior while the independent variables are financial literacy, family’s social status, and financial self-efficacy. The data for this study was collected through the distribution of self-administered questionnaires. The population for this research is undergraduate non-finance students at AIMST University. The data collected were analysed using descriptive analysis, reliability analysis, Multiple Linear Regression Analysis, and Pearson Correlation Coefficient Analysis. The findings of this research revealed that financial literacy, family social status, and financial self-efficacy have significant relationships with financial management behaviour.

Knowledge, Practices and Self-Care Management Behaviors for Rheumatoid Arthritis Patients

Knowledge, Practices and Self-Care Management Behaviors for Rheumatoid Arthritis Patients

Financial Technology and Literacy Shaping Students' Financial Management with Digital Literacy

Financial management behavior is crucial for students, particularly as they engage with evolving financial technologies. However, there is a limited understanding of how financial technology and financial literacy interact to shape financial behavior, especially when considering digital literacy as a moderating factor. This study addresses this knowledge gap by examining the roles of financial technology and financial literacy on students' financial management behavior, with digital literacy as a potential moderator. Using a quantitative research method, primary data were gathered through a questionnaire survey from a sample of 114 accounting students at Muhammadiyah University of Sidoarjo, class of 2020. The findings indicate a positive relationship between financial technology and financial literacy on financial management behavior. Furthermore, digital literacy was found to moderate the effect of financial technology, strengthening its influence on students' financial management behavior. However, digital literacy did not moderate the influence of financial literacy on financial management behavior. The novelty of this research lies in its exploration of digital literacy's role as a moderating variable. Implications suggest the importance of incorporating digital literacy into financial education programs to enhance students' financial management practices. Highlights: Positive Relationship: Financial technology and literacy improve students' financial management behavior. Moderating Role: Digital literacy strengthens the effect of financial technology on financial behavior. No Moderation: Digital literacy does not moderate the impact of financial literacy on behavior. Keywords: Financial Technology, Financial Literacy, Digital Literacy, Financial Management, Student Behavior

Examining the Impact of the Design-Thinking Intergenerational Service-Learning Model on Older Adults’ Self-Care Behaviors and Well-Being

The Design-Thinking Intergenerational Service-Learning Model (DTISLM), rooted in the biopsychosocial model, aims to empower older adults to improve their chronic-disease management behavior through tailored programs addressing their specific healthcare needs. This study, conducted in Taiwan, used a convenience sampling method ( n = 172) to evaluate the impact of DTISLM on Taiwan’s adult day center participants’ perception of self-care behaviors, feelings of happiness, depression, and perceived social support using pretest–posttest surveys. The results indicated a significant enhancement in participants’ perception of self-care behaviors, reduction in depression score, and improvements in perceived social support following the completion of the program. The findings underscore the efficacy of applying a design-thinking framework in an intergenerational context. Future studies should investigate how the DTISLM can be scaled to various demographics and healthcare settings to enhance its applicability and understand its long-term effects.

The influence of directors’ and officers’ liability insurance on management tone manipulation – evidence from China

PurposeThis paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.Design/methodology/approachThis study uses data from A-share listed non-financial companies from 2009 to 2021 as its sample for empirical tests. In addition, the study relies on text analysis and the construction of models to investigate the relationship between D&O insurance and management tone manipulation.FindingsThe authors find that the purchase of D&O insurance will lead to management tone manipulation in the “management discussion and analysis” part of companies’ annual reports, and operating risk and agent cost are the two paths for the effect. Further analysis shows that having a male CEO and employing high-quality auditors can weaken the positive impact of D&O insurance on tone manipulation.Originality/valueThis paper provides a new approach for studying the literature related to D&O insurance and management behavior, and the findings enrich our understanding of the influencing factors and the mechanism of management tone manipulation, thus revealing policy implications for further standardization of the terms and system of D&O insurance in China.

Family functioning and the implications for adult weight management.

Strong support for family-based interventions in child and adolescent weight management exists. However, family-based interventions have not been as well documented in adult populations. Given that many adults operate within family systems that could influence their weight management behaviors, research is needed to establish possible family-level variables as intervention targets for adult weight loss programs. This study tested the relationship between family functioning (defined as support and bonding), chaos (defined as disorder in the home), and weight loss in adults with overweight or obesity participating in a behavioral weight-loss program. Participants (N = 118; baseline mean body mass index 33.8 ± 3.7; 69.5% female; 97.5% White; 67.8% with a combined annual income of $75k or above; 90.7% completed some college or above) were from a randomized controlled trial examining weight loss ripple effects (Gorin et al., 2018) in individuals assigned to either 6 months of WW (formerly Weight Watchers) or a self-guided approach. Higher family support and bonding at baseline were associated with greater percent weight loss at 6 months. Family support and bonding at baseline were associated with lower chaos in the home at 6 months. However, this was moderated by condition such that this association was significant in the WW but not the self-guided group. Results provide theoretical support that targeting family dynamics may improve weight loss outcomes in behavioral weight loss programs for adults. Future research should test whether family support, bonding, chaos, or other related variables such as family cohesion and adaptability-focused interventions improve weight loss outcomes for adults. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

Learning Management Development Model for Early Childhood Teachers

The purpose of this research is to develop the learning management model of early childhood teachers in Roi Et Province. The sample group includes early childhood teachers is obtained by selecting a simple random sample of the sample 400 people. The tools used in the research include questionnaires assessment form and learning quizzes for Primary teachers. The statistics used in the data analysis include averages, standard deviations, and other factors and linear structural relationship analysis SEM. The results showed that: The development of learning management of early childhood teachers consists of: Teacher Professional Competency (CPT) Teacher Spirit (ST) Inspiration to have a public mind (PM) and learning management behavior (TBT). The element of inspiration to have a public spirit. (PM) It has a direct influence on learning management behavior (TBT) of early childhood teachers at the level of 0.01 with an influence value equal to 0.58. The elements of the model of inspiration for having a public spirit (PM) it has a direct influence on learning management behavior (TBT) of early childhood teachers can be 90.00% and can explain the variability of one other internal latent variable, namely: Inspiration to have a public spirit (PM) 88.00% of which can write structural equations.

Comparison of clinical pharmacist practitioners' headache care roles across clinical contexts within the Veterans Health Administration: Optimizing pharmacist integration.

Studies show interdisciplinary treatment is highly effective for addressing chronic pain syndromes, including headache disorders. Increasingly, advanced practice pharmacists work collaboratively with physicians to apply their unique skills to enhance patient outcomes. This qualitative study aimed to elucidate the potential in the Veterans Health Administration (VHA) for increased roles of clinical pharmacist practitioners (CPPs)-advanced practice pharmacists with a scope of practice-in collaborative, interdisciplinary headache care teams. Our research question was: How do CPPs integrate with interdisciplinary headache care teams in Headache Centers of Excellence (HCoE) and non-HCoE VHA facilities, and how can their roles be configured to optimize headache specialty care services? This cross-sectional qualitative study used purposive sampling to recruit CPPs providing headache care within HCoEs and in non-HCoE VHA facilities for virtual, recorded, individual interviews. Multi-stage qualitative data analysis entailed: team discussions; immersion/crystallization for close reading of transcripts to identify emerging patterns of HCoE/non-HCoE comparison of CPPs' experiences; team data sorting using spreadsheets; and further immersion into sorted data for final identification of comparisons and interpretation of the data. A total of 15 CPPs involved in headache care were interviewed, with about half working in HCoEs and half in non-HCoE VHA facilities across the United States. CPPs' roles within and outside HCoEs have considerable overlap as both groups co-manage patients with headache with physicians. CPPs have independent and collaborative responsibilities as they extend headache specialists' services by providing direct patient care and referring to additional providers for headache treatment. When their roles differ within and outside HCoEs it is largely due to level of integration on interdisciplinary headache or pain teams. CPPs in HCoEs collaborate with headache neurologists and interdisciplinary teams; some outside HCoEs do as well, while others work with primary care. CPPs' weekly time dedicated specifically to headache tends to be greater in HCoEs. Nevertheless, most interviewees in both groups stated patient need exceeds CPP availability at their facilities for conducting detailed chart reviews, initial visits to understand the context of patients' headache, and scheduled follow-ups over time to monitor and adjust treatment. CPPs also consult with and educate physicians on headache pharmacy, particularly regarding appropriate use of non-formulary medications. Findings from this study suggest that CPPs' roles in headache care are valuable to clinical colleagues and their patients and should be leveraged and expanded within HCoEs and non-HCoE VHA facilities. When substantively integrated into interdisciplinary headache care teams, CPPs offer unique knowledge, headache management and patient behavior change skills, extend headache specialists' services, and provide both patient and physician education. These combined responsibilities contribute to enhancing patient outcomes and facilitating ongoing access to high quality, evidence-based headache care.

The Influence of Fintech on Financial Management Behavior: A Case Study in Sigli City, Pidie Regency

The Influence of Fintech on Financial Management Behavior: A Case Study in Sigli City, Pidie Regency

Organizational culture and knowledge management as strategies to improve the efficiency in the public organizations sector of emerging countries

The purpose of this study is to provide empirical evidence about the relationship between Organizational Culture and Knowledge Management in public sector organizations in Colombia. This research is based on information obtained from a survey applied to workers in different positions and areas of four organizations in the Colombian government at the departmental level. A survey of 22 items measured Organizational Culture, and 19 items measured Knowledge Management. The results show that the strongest correlation is between a flexible organizational structure and leadership that foments the development of worker capabilities to register and use knowledge. Furthermore, to achieve efficiency the public organizations should foster adaptability to environment, a well-defined management and value-oriented human behavior and overcome barriers such as bureaucracy, inefficient administration, and make adequate knowledge management.

Dynamics of personal financial management: a bibliometric and systematic review on financial literacy, financial capability and financial behavior

PurposeFinancial literacy, capability and behavior are crucial factors in personal financial management, which in turn plays a significant role in individual and societal financial well-being. The objective of this investigation is to explain critical factors and dimensions of personal financial management systems by employing a hybrid approach that encompasses a bibliometric analysis and a systematic review of the literature.Design/methodology/approachThe research team carefully evaluated a selection of 606 scholarly articles from the Scopus database and studied the evolution of personal financial management behavior over 38 years (1986–2023). This research adopted several graphical representations and network structures to comprehend publishing tendencies, high-impact papers, theoretical frameworks, intellectual constructs as well as the current state of research collaboration.FindingsFour major clusters were identified in the field of personal financial management behavior: the relationship between financial literacy and financial capability, factors influencing financial behavior, the impact of financial behavior on financial well-being and the financial behavior of different demographic groups. In addition, by performing content analysis on papers published within the last five years, new themes in personal financial management behavior were identified.Practical implicationsThis investigation serves to equip financial advisors, policy architects and scholarly investigators with a deeper insight into the intricacies of personal financial management behavior and aids in pinpointing prospective domains for forthcoming research.Originality/valueThis study seeks to address a significant vacuum in the current body of research by providing a thorough bibliometric analysis that specifically examines financial literacy, ability and conduct. To the best of our knowledge, no previous research has conducted such a comprehensive investigation in this field. This research aims to identify important researchers and influential works in the subject by using a mixed-methods approach that combines qualitative and quantitative methodologies, including content analysis. The purpose of doing this is to provide exclusive insights and expertise that can be highly valuable to scholars, practitioners, policymakers and other stakeholders who are interested in furthering the comprehension and encouragement of financial literacy and responsible financial behavior.

Earnings management, key audit matters and audit report readability

PurposeAccording to the management obfuscation hypothesis, managers have incentives to influence the audit reports’ communicative value. This study aims to examine the relationship between corporate earnings management and the readability of Chinese-text audit reports and the impact of key audit matter (KAM) disclosure requirements on this relationship.Design/methodology/approachThis research adopts Taiwanese firms from 2010 to 2019 to investigate the association between earnings management and readability of Chinese-text audit reports within the framework of the KAM disclosure requirements implemented in 2016.FindingsThe findings show that auditors tend to issue less readable audit reports to firms undertaking earnings management, particularly after introducing KAM disclosures. Additional analyses indicate that such adverse impacts of client earnings management on audit report readability have become more pronounced for firms audited by a newly pointed or long-tenure lead audit partner, with high business risk, poor monitoring of governance mechanisms or a large amount of nonaudit services. These results suggest that auditor partners may compromise auditor independence and use flexible narratives in audit reports as a form of moral insurance.Practical implicationsAs auditors may manage audit report readability to reduce audit liability, authorities must formulate policies concerning audit report disclosure to strengthen its communicative value and simplify language usage. Additionally, authorities should strengthen quality control standards concerning auditor independence to reduce auditor pressure from clients’ economic importance.Originality/valueThis study provides valuable insights into auditors' responses to corporate earnings management behavior, particularly regarding the interplay between earnings management, audit report quality and regulatory changes, thus expanding our understanding of the dynamics within the auditing profession.

The Impact of Fiscal Decentralization on Development Performance in West Kalimantan with Opportunistic Behavior as a Mediating Variable

This study aims to analyze the impact of fiscal decentralization on development performance in West Kalimantan Province with opportunistic behavior as a mediating variable. The background of this research is the importance of fiscal decentralization as a policy instrument to encourage regional development. However, there are concerns that opportunistic behavior in regional financial management can reduce the effectiveness of fiscal decentralization. The research method used is panel data analysis that combines time series and cross-section data from 14 districts/cities in West Kalimantan during the 2017-2022 period. The results of the study show that budget allocation does not have a significant influence on opportunistic behavior but has a significant positive effect on economic performance, while transfer funds actually increase fiscal opportunistic behavior and significantly negatively affect economic performance. In addition, opportunistic fiscal behavior has been proven to reduce regional economic performance. These findings underscore the importance of better fiscal management to minimize opportunistic behavior and maximize the benefits of fiscal decentralization.

Salience and food waste reduction: Evidence from the COVID-19 pandemic

This article investigates the impact of the COVID-19 pandemic on household food waste management behavior. By utilizing 1.6 million dining transactions at 87 restaurants in 10 Chinese cities, we find that an average 8.4 percent reduction in plate waste in restaurants associated with new COVID-19 infections at the national level during the pandemic. Further evidence shows that this change in behavior is not permanent, as the level of plate waste tends to revert to pre-pandemic levels once the pandemic came under control. We test several explanations for the empirical findings and conclude that salience bias is the most plausible explanations. This insight into waste management behavior highlights the importance of utilizing salience-friendly policy instruments to effectively implement resource conservation and waste management policy goals.

Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan Mahasiswa

This research aims to analyze the influence of Financial Literacy and Financial Attitudes on the Financial Management Behavior of Accounting Students, Faculty of Economics and Business, Nusa Nipa University. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of Stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used a questionnaire (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially the sig. of financial literacy is 0.000 < 0.05 with a calculated t value of 3.814, Sig. of financial attitude is 0.008 < 0.05 with a calculated t value of 2.703 and simultaneously the sig value from the F test shows that the sig value. from the test is 0.000 < 0.05 with a calculated F of 16.010, so it is concluded that partially or simultaneously Financial Literacy and Financial Attitudes have a significant effect on Student Financial Management Behavior.

Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan Usaha Mikro Kecil dan Menengah (UMKM) dengan Perilaku Pengelolaan Keuangan sebagai Variabel Intervening

This study aimed to determine the influence of financial literacy on the financial performance of MSMEs with financial management behavior as an intervening variable. The method used in this research was quantitative. The population in this study consisted of MSME actors in the East Alok District, totaling 1,548 MSME actors. The sampling technique employed simple random sampling with a total sample of 94 respondents. The type of data used in this study was primary data. The data collection procedure utilized questionnaires measured with a Likert scale. The data analysis technique used in this study was a simple linear analysis method, including descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests, and path analysis. The results of the study indicated that: (1) Financial literacy did not affect the financial performance of MSMEs, (2) Financial literacy affected the financial management behavior of MSMEs, (3) Financial management behavior did not affect the financial performance of MSMEs, and (4) Financial management behavior could not mediate the influence of financial literacy on the financial performance of MSMEs.