Contingency Factors Research Articles

Impact of stress, job satisfaction, work–life balance and telework on auditors’ job performance: a PLS-SEM and fsQCA approach

PurposeThe present study aims to analyze the influence of stress, job satisfaction and work–life balance on auditors’ job performance and examine the moderating effect of telework on previous relationships.Design/methodology/approachThe research data are collected through an electronic questionnaire with 322 Portuguese auditors. We used a partial least squares–structural equation model and fuzzy set quality comparative analysis to test our hypotheses.FindingsThere is a positive relationship between job satisfaction and job performance. Conflict, positively, and ambiguity, negatively (components of stress), influence job performance. Work–family conflict was shown to be equally impactful in decreasing auditors’ technical knowledge and ability, and this effect was amplified in the presence of telework. The results show the existence of a complex structure of configurational arrangements that are sufficient to achieve high job performance.Practical implicationsAudit firms need to pay attention to employees’ feelings related to their work since their well-being affects their job performance. In general, the teleworking context did not affect the relationships studied, which means that audit firms can enjoy its advantages without compromising audit quality.Originality/valueThe study contributes to the growing literature on the determinants of auditor performance. The inclusion of teleworking as a contingent factor is a theoretical innovation in auditing studies. The results emphasize the importance of researchers including the multi-method approach for a better understanding of the complex structure of configurations that are sufficient for job performance.

How a Nazi occupied India’s first chair in International Relations

Abstract This article contributes to disciplinary histories of International Relations (IR) by revealing a little-known history: how a Nazi diplomat, Curt Max Prüfer, occupied the first chair in IR in India. While the paper documents how Prüfer, a discredited diplomat, landed in Delhi through his connections with peripatetic Indian anti-colonial networks and spent slightly over two years as the first IR chair at Delhi University, it also makes broader claims about how we narrate disciplinary histories. Intellectual genealogies, the predominant way in which disciplinary histories are written, often miss the contingent factors that play a considerable role in the fashioning of the discipline. Contingency-filled narratives also point towards the fact that International Relations/Affairs, at least in its early period of formation, operated as a term of mythical heft – a placeholder to fit anyone with academic or practical expertise in varied fields such as international law, colonial administration, anthropology, diplomacy, history, political economy, and military strategy.

Business groups and firm-specific characteristics: influences on entrepreneurial orientation

PurposeThe purpose of this study is to investigate the impact of business group (BG) affiliation on affiliated firms' entrepreneurial orientation (EO). The authors further investigate the possible contingent factors affecting this relationship – the age of BGs and the affiliated firm’s external linkages (ratio of external to in-house interlocks) on the relationship in an emerging market context.Design/methodology/approachThe study employs a dynamic panel data framework using the system-generalized method of moments (Sys-GMM) on a sample of 670 NSE-listed Indian firms during the 2006–2019 period. EO is measured through content analysis of the letters to shareholders (LTS) issued by the companies between the period 2006 and 2019.FindingsBG affiliates have more EO than standalone firms, as affiliates can access group-wide resources and capabilities apart from firm-specific resources. Affiliates of older BG have less EO since they are more entrenched in the institutional settings of their BG. Affiliates with more external linkages of board members will have a higher level of EO, as such linkages would subside inertial tendencies by exposing them to novel sets of information, resources and strategic practices. Further, the negative effect of BG age on EO is countered by external linkages. Overall, the study shows that the effect of group affiliation is not uniform and is contingent on the factors we have theorized and tested.Originality/valueThe paper proposes the resource-based view and the institutional void theory as likely candidates for explaining the contribution of BGs towards the EO of its affiliates, especially in the context of emerging markets. The contingent role of BG age highlighted in the paper forewarns managers about the importance of establishing internal mechanisms to preserve the EO in affiliates. Our findings about the positive role played by external linkages of the board members provide one such mechanism that can be leveraged to enhance affiliated firm’s EO.

Bridging the gap between entrepreneurial intentions and behavior: examining the role of mindfulness

PurposeThis study investigates the role of mindfulness in the relationship between entrepreneurial intention and behavior.Design/methodology/approachTo investigate the effect of mindfulness on entrepreneurial intention and behavior, we adopt a conceptual framework based on the theory of planned behavior and develop our hypothesis, anticipating that mindfulness has a moderating effect on the entrepreneurial intention–behavior relationship. We conduct an empirical study by administering a survey questionnaire with 329 respondents who attended a training program organized by one of the leading management institutes in India.FindingsWe find a positive effect of entrepreneurial intention and mindfulness on entrepreneurial behavior. Further, mindfulness has a moderating effect on the entrepreneurial intention–behavior relationship.Research limitations/implicationsThe study has a few limitations. It was conducted among unemployed youth who participated in a government-sponsored training program for the promotion of entrepreneurship. Although not all the participants in the program were automatically eligible for government funding for starting a business, their entrepreneurial intention–behavior relationship may vary based on their conditions after the training concluded. This study emphasizes only the relationship between mindfulness and entrepreneurial intention behavior, considering EI and well-being implicit in mindfulness. Other contingent factors might also influence the entrepreneurship intention–behavior relationship, but our argument is that, ultimately, all emotional and rational factors can be subordinated to mindfulness. Hence, future research could be carried out to study the effect of mindfulness practice, entrepreneurial intention and the effectiveness of implementation behavior. Further longitudinal studies could be designed to understand how mindfulness training bridges the gap in the entrepreneurial intention–behavior relationship.Practical implicationsThrough this study, we offer empirical evidence on the role of mindfulness in moderating the intention–behavior relationship in entrepreneurship. Mindfulness makes people more aware of their internal and external environment when they pay attention with a purpose that helps them to regulate their emotions, cognition, novelty seeking and social contexts to sustain the ups and downs in starting a business.Originality/valueThe findings of the study offer new insights into the nuanced association between entrepreneurial intention and behavior through the lens of mindfulness.

Do metaverse implementation announcements enhance firms’ stock market value in China? A signaling theory perspective

PurposeThe metaverse has garnered increasing attention from researchers and practitioners, yet numerous firms remain hesitant to invest in it due to ongoing debates about its potential financial benefits. Therefore, it is crucial to analyze how the implementation of metaverse initiatives affects firms’ stock market value – an area that remains underexplored in the existing literature. Additionally, there is a significant lack of research on the contingency factors that shape the stock market reaction, leaving a noticeable gap in managerial guidance on the timing and benefits of investments in the metaverse. To narrow these gaps, we examine whether and when the implementation of metaverse initiatives enhances firms’ stock market value.Design/methodology/approachBased on 73 metaverse implementation announcements disclosed by Chinese listed firms during January 2021–August 2023, we employ an event study approach to test the hypotheses.FindingsWe find that metaverse implementation announcements elicit a positive stock market reaction. Moreover, the stock market reaction is stronger for technology-focused announcements and smaller firms, or when public attention to the metaverse is higher. Nevertheless, firms’ growth prospects do not significantly alter the stock market reaction.Originality/valueThis study extends the nascent literature on the metaverse by applying signaling theory to offer novel insights into the signaling effect of metaverse implementation announcements on stock market value and the boundary conditions under which the effectiveness of the signal varies. Besides, it provides managers with important implications regarding how to tailor the investment and information disclosure strategies of the metaverse to more effectively enhance firms’ stock market value.

Analyzing the influence of organizational culture and top management orientation on the relationship between e-procurement and firms’ performance: a contingency factors perspective

This study emphasizes the significance of organizational culture and top management orientation in influencing the success of e-procurement, supply chain sustainability, and firm performance. The study exclusively utilized a quantitative research approach in formulating the framework for the study. convenience sampling was adopted during visits to selected organizations, where a total of 400 questionnaires were administered to available procurement staff. The final sample size for the study was determined by the 385 respondents who completed the questionnaire during the researcher's visit. The findings of the study indicate that electronic procurement has a positive and significant influence on firm performance. Electronic procurement has a significant positive effect on organizational culture. Organizational culture has a significant positive effect on firms’ performance. Organizational culture is a statistically significant mediates the relationship between electronic procurement and firms’ performance, with a moderately strong positive effect. Top management orientation positively and significantly moderates the relationship between organizational culture and firm performance. The interaction between contingency factors and organizational culture does not significantly impact firm performance. It underscores the need for organizations to align their culture and leadership style with the requirements of e-procurement implementation

Enhancing Marketing Outcomes with Innovative Indigenous Products: A Case Study of Smes Supported By P3ud in Deli Serdang, North Sumatra

The primary aim of this study was to empirically examine the contribution of the Innovative Indigenous Product (IIP) approach in enhancing the marketing performance of MSMEs supported by P3UD in Deli Serdang District, North Sumatra. Through the distribution of questionnaires to 98 MSME participants and the application of Smart-PLS 3.0 for analysis, the results reveal that IIP significantly contributes to the relationship between market orientation and marketing performance, suggesting that market orientation indirectly influences marketing performance by fostering IIP. These findings highlight the importance for MSMEs to explore innovative products and services rooted in local culture, which not only boosts marketing performance but also fosters sustainable competitiveness. Additionally, the results suggest that government support plays a critical role in shaping the relationship between market orientation and marketing performance. Overall, the mediation and moderation effects underscore the significance of contingency factors as indispensable elements in efforts to enhance marketing performance.

Does environmental cooperation with suppliers matter under environmental strategy focus and digital technology knowledge?

ABSTRACT Environmental cooperation with suppliers (ECS) helps firms to effectively manage dispersed suppliers, thereby addressing stakeholders’ environmental concerns. However, the literature is inconclusive regarding the relationship between ECS and financial performance (FP). Unlike previous research on ECS, this study uses the motivation-opportunity-ability (MOA) theory to analyze the relationship between ECS and FP, with firm innovativeness as a mediator. Furthermore, environmental strategy focus and digital technology knowledge are considered contingent factors in the link between ECS and FP. The SPSS version of PROCESS was employed to test the hypotheses, using ordinary least squares regression with survey data collected from 136 Chinese firms. The results reveal that firm innovativeness positively mediates the relationship between ECS and FP. Moreover, environmental strategy focus and digital technology knowledge strengthen the indirect impact of ECS on FP via firm innovativeness. Finally, this study provides theoretical and practical implications for firms when implementing ECS and firm innovativeness.

The effect of standardized advertising, managerial ties and born global orientation on export performance

PurposeGiven the contradictory findings of standardization/adaptation of marketing strategy in explaining export performance in the extant research, this study aims to examine the contingent effects of managerial ties and born global orientation in the standardized advertising-export performance conceptualization.Design/methodology/approachThe study used two-respondent method in the survey research by a sample of 155 exporting firms operating in the industrial marketing based in Australia and New Zealand and applied hierarchical regression analysis to test the hypotheses.FindingsThe findings demonstrate that standardized advertising has a significant effect on export performance and this relationship is positively moderated by business ties. Such effect is particularly enhanced for born global firms (than nonborn global firms). However, political ties negatively influence the impact of standardized advertising on performance and such effect is stronger for born global firms.Research limitations/implicationsA broader perspective of contingent variables should be included to examine the underlying relationship between standardized advertising and export performance in capturing the dynamism in international marketing contexts, such as institutional frameworks or sociocultural environments in host countries.Practical implicationsStandardized advertising is critical for born global firms’ export performance as it can increase efficiency and speed up internationalization processes. Such positive impact of standardized advertising on export performance is further enhanced if born global firms allocate resources to develop strong business ties with host country partners instead of building political ties with host country governments, because smooth business networking can facilitate standardized advertising on industrial marketing, yet justifiable political relations require intricate negotiations that often prolong internationalization progress.Originality/valueThis study incorporates managerial ties and born global orientation as contingent factors in fixing the theoretic interlock between standardization advertising strategy and export firm performance.

A semblance of freedom: Horkheimer and Adorno’s conception of myth

In this paper I argue that the pessimistic reading of Horkheimer and Adorno’s Dialectic of Enlightenment, which suggests reason is ensconced within the domination of myth, misses a key component of the authors' argument. Specifically, it misses the possibility that the liberation from the heteronomy of myth might occur via a critique of myth. Using Owen Hulatt’s reinterpretation of Adorno’s account of the tension between mimesis and self-preservation as a point of orientation, I show that while myth for Horkheimer and Adorno is synonymous with a heteronomous form of life, they simultaneously recognize it as an incomplete but largely untapped mediator of the history of human experience (via language), and thus a promising source of rational self-knowledge. Specifically, myth can illuminate fragments of both the contingent factors that led to human sociality becoming entwined with domination, while also offering momentary reflections of the kinds of life that were relinquished in the drive for instrumentalised survival. I propose that for Horkheimer and Adorno it is myth’s linguistic mediation between a community of speakers and their (often violent and ambiguous) pasts that is unique. It is thus myth’s capacity to offer a meditation on those other possibilities of human existence that presents a renewed chance of enlightenment.

Visitor’s Perception towards Event Management in Kathmandu Valley

Background: Events are significant drivers of tourism and play a key role in the development and marketing of destinations. In Kathmandu Valley, the increasing trend of event organization has raised questions about visitor perceptions toward event management. However, no previous study has explored this topic in Nepal. Objective: The study aims to analyze visitor perceptions of event management in Kathmandu Valley, focusing on how affective engagement influences these perceptions and identifying areas for improvement. Method: An exploratory research design was adopted to uncover the realities of visitor perceptions. Quantitative data was collected from 343 respondents and analyzed using both descriptive and inferential statistics. Structural Equation Modeling (SEM) was employed to examine the relationships between variables. Result: The study found that affective engagement significantly impacts visitor perceptions. Attendees expect high-quality service from event companies and are likely to share their experiences on social media platforms like Facebook. Most respondents were between the ages of 21-30, indicating a strong youth interest in event attendance. The analysis revealed that one independent variable, affective engagement, had a significant effect on one hypothesis related to contingent factors, while another hypothesis was rejected. Conclusion: Event management companies in Kathmandu Valley should prioritize affective engagement, addressing attendees' emotions and feelings. Enhancing internal management practices can lead to better service delivery, addressing common issues such as overcrowding, location, and security. Additionally, adopting modern technologies could further attract and satisfy attendees, improving overall event experiences. Paper Types: Research Paper Key words: Event management, Planned behavior, Affective engagement, SEM, Quality of the event JEL Classification: C38, D9, N95, N3

The Janus Face of Italy’s Far Right

When Giorgia Meloni, the leader of a party with fascist roots, was elected Italy’s prime minister, liberal alarm bells went off. Concerns soon evaporated, however, as Meloni continued Italy’s policy of support for Ukraine against Russia and refrained from picking fights with the European Union. Her adherence to what looked like a traditional centre-right foreign policy mystified observers across the Atlantic, who neglected her more troubling domestic policies. In liberal-minded and pro-EU quarters, the belief emerged that if Meloni showed that moderation could pay off electorally, other far-right parties could follow suit. However, Meloni’s foreign policy is arguably less the result of a genuine change of heart than of contingent factors such as a strongly Atlanticist US administration, Italy’s need for EU cash and a lack of competition for the leadership of Europe’s far right. All these conditions may vanish in the coming years, and if they do, Meloni may find that her experiment in moderation is not politically expedient after all.

The cost of ‘cost reduction’: An integrative review of blended workgroups

Blended workgroups, comprising both standard and nonstandard employees, are increasingly used by organisations to reduce costs, however, evidence on their effectiveness has been mixed. This integrative review analyses 96 relevant empirical studies, and organises the findings along three themes: impacts at individual and organisational levels, theoretical perspectives explaining the mechanisms of workgroup dynamics, and contingency factors influencing benefits and costs. Our findings offer four key insights: the importance of composition, the need for a multi-perspective approach, the development of targeted management practices, and the significance of career lifecycle management, all of which have important managerial implications. We suggest five avenues for future research: integrating theoretical perspectives, addressing employee psychological well-being, considering contextual factors, examining temporal changes, and analysing the impact of gender dynamics.

Does voice endorsement by supervisors enhance or constrain voicer's personal initiative? Countervailing effects via feeling pride and feeling envied.

While the previous research has examined antecedents of supervisors' voice endorsement, it has generally overlooked its effects on voicers' affective and behavioral reactions, probably because of the underlying assumption that supervisors' voice endorsement is inherently beneficial and likely to encourage more proactive behaviors in the future. In this research, we offer a theoretical model of the double-edged effects of supervisors' voice endorsement on voicers' subsequent personal initiative. Drawing on cognitive appraisal theory and related research, we proposed that supervisors' voice endorsement prompts two different cognitive appraisal processes in voicers that evoke two distinct emotional experiences-feeling pride and feeling envied-with countervailing effects on voicers' subsequent personal initiative. Specifically, voice endorsement results in voicers not only feeling pride, which enhances their subsequent personal initiative, but also in their feeling envied, which reduces their later personal initiative. Moreover, we extend the cognitive appraisal theory of emotion from a social constructionist approach by incorporating coworker support-an important relational context-as a contingent factor shaping the effects of voice endorsement on feeling pride and feeling envied and on voicers' subsequent personal initiative. The results from two field studies-a weekly experience sampling study with 574 observations from 119 employees and an event-based daily experience sampling study with 787 observations from 180 employees-largely support our theoretical model. This research suggests the importance of considering the perspectives of all the stakeholders in the proactivity triad (i.e., the focal employee, the supervisor, and coworkers) in order to sustain employee proactivity. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

Risk Management Model of the Islamic Ethical Practice Dimension (i-EP)

Adoption of Sharia Compliance (SC) is one of the dimensions of Islamic Ethical Practice (i-EP) or Islamic Corporate Social Responsibility (i-CSR), which can potentially lead companies to obtain several significant capital market benefits, including affecting risk (cost of equity). However, whether and to what extent SC influences the cost of equity is still an issue and has yet to be widely documented at the theoretical and empirical levels, especially in the Indonesian context. Apart from the low level of cash holding, the evidence gap shows that the Indonesian Sharia financial screening criteria are more liberal than the international criteria, which indicates that Indonesian SC leverage contains a higher financial risk premium, thus possibly having implications for estimating the high expected return of investments and in turn the effect of SC on the cost of equity potentially has different empirical significance from international finding. Implications of liquidity and risk premium on the cost of equity indicate that SC's influence on the cost of equity is more complex than simple causality. Therefore, it is necessary to build a more comprehensive system by formulating contingency factors in the relationship between SC and the cost of equity. The finding reveal from 891 observations that the link between SC and cost of equity is fully mediated relationship, which indicates that SC can only affect the cost of equity with good reputation and by improving performance.

Uncovering home education in Italy: characteristics, motives, and pedagogic practices

ABSTRACT Home education is a growing but relatively unknown and understudied phenomenon in Italy. This study offers an empirical contribution to surface the key familial characteristics, parental rationales, and pedagogic practice of home education in this national context. As part of a larger mixed-methods research project, the findings of a survey administered to 91 home-educating parents/carers (representing 142 home-educated students) are presented. The study reveals that over half of the respondents commenced home-educating in 2020 or later, following the outbreak of the COVID-19 pandemic. This resonates with trends observed nationally and internationally, showing a recent significant upsurge in home education. Despite the importance of the pandemic as a contingent factor, the decision to home-educate among these parents was mostly driven by pedagogical and social concerns. The desire to provide a more personalised, child-centred, and “better-quality” education was key among this study population. Also, they were attracted to home education to embrace a more flexible and family-first lifestyle. Remarkably, religious-based motivations exerted only a modest influence. Regarding pedagogical practices, nearly half of the participants opted for a collective educational arrangement, while the remaining half opted for a home-based or individual approach at the family level. Most participants reported a preference for a “semi-structured” approach in planning their educational activities. They drew inspiration from a broad and eclectic mix of philosophies and pedagogic practices, with Montessori and Steiner being the most prevalent. In discussing the implications of this study, the paper lays the groundwork for future research in this national context.

Organisational configurations explaining the entrepreneurial orientation–performance–environment relationship: a focus on bricolage capability, organisational identity and absorptive capacity

Wide-spread research demonstrates that firms which promote entrepreneurship are dynamic, flexible organisations which tend to realise greater innovation. The entrepreneurial orientation (EO)–firm performance relationship and its contingency factors remain an unresolved area of research in the literature. Recognising the centrality of knowledge and resource-based rationales within EO–performance theorising, we investigate the role of resources and capabilities in terms of bricolage capability, absorptive capacity, and organisational identity as potential moderators to the EO–performance–environment relationship. Primary data are sourced from firms in the South African construction and materials industry sector. After establishing validity and reliability through confirmatory factor analyses (CFA), hierarchical multiple linear regression was used to test the hypotheses. Results reveal that in the context of environmental hostility, the EO–performance relationship is positively moderated by the bricolage capability–organisational identity interaction. Moreover, absorptive capacity is positively moderated by organisational identity. Managers need to appreciate how various internal resources and capabilities could be orchestrated for optimum performance and how these could be complementary and consistent with EO–performance outcomes. The study findings provide novel research implications by increasing the theoretical and empirical reach of bricolage capability, absorptive capacity, and organisational identity as moderators in the EO–performance–environment relationship.

Progressing from first-of-a-kind to Nth-of-a-kind: Applying learning rates to carbon capture deployment in Sweden

The deployment of CO2 capture technologies presents opportunities to store fossil fuel emissions from industries and power generation (CCS) and to enable carbon utilization (CCU). However, the costs for early CCS projects are high, and this is a challenge in terms of their economic viability, requiring a strong climate policy with high carbon prices for implementation. This work details a techno-economic assessment of the cost of carbon capture based on a hybrid method and individual project approach, using first-of-a-kind contingency factors and learning rates to study the evolution of carbon capture costs as installed capacity increases over time. The work is based on a case study of 147 Swedish industrial and combined heat and power plants (total of 176 stacks). The results are presented as marginal abatement cost curves, with consideration of early mover CCS projects and learning rates. Deployment scenarios are also presented that take into account an expected increase in the CO2 price. The findings indicate that when accounting for first-of-a-kind contingencies (100 % and 200 % increases in Nth-of-a-kind costs), 90 and 17 projects, respectively, of the total 176 emission sources studied have specific CO2 costs of <300 €/t. However, high learning rates (12 %) can reduce the capture costs from first-of-a-kind to Nth-of-a-kind levels within some 30 project installations (100 % contingency). With lower learning rates (3 %), the first-of-a-kind costs are reduced by 10 %–20 %. With the expected increase in CO2 prices, a peak in carbon capture deployment is observed around Year 2035, at a carbon price of 200 €/t.

A role perspective on flexible human resource practices and older workers’ early retirement intentions

Although recent studies examined the factors influencing older workers’ early retirement decisions, little is known about how age-related shifts in social roles from the work to family domains affect older workers’ early retirement intentions. Guided by role theory, we propose that flexible human resource (HR) practices are negatively related to older workers’ early retirement intentions via decreased role conflict (work–family and family-work conflict). Furthermore, we take a role identity perspective and argue that gender may work as a fundamental contingency factor influencing the relationship between role conflict (work–family and family-work conflict) and early retirement intentions. Data were collected from Chinese organizations with a matching sample of 228 older workers (aged 45 years and older) and HR managers from 48 organizations, and a multilevel path analysis was conducted to test the hypotheses. The results showed that flexible HR practices have a negative indirect relationship with early retirement intentions through decreased family-to-work conflict. The influence of family-to-work conflict on early retirement intentions is stronger for women than for men. We also found that the effect of work-to-family conflict on early retirement intentions is stronger than that of family-to-work conflict. Theoretical and practical implications of these results are discussed.

How clients choose procurement strategies and organizational control systems in the Swedish housing sector

Purpose This paper aims to examine how different contextual contingency factors and organizational goals influence construction clients’ decision-making when procuring contractors in the housing sector. More specifically, it investigates how clients’ choice of procurement strategies and organizational control systems is contingent upon various contextual factors and organizational goals. Design/methodology/approach It is based on an explorative interview study of clients and contractors in the Swedish housing sector underpinned by a review of organizational control literature. Findings The client's knowledge and resources, as well as project complexity and uncertainty, are the most important contextual contingency factors, while property management and sustainable development are the most important organizational goals that housing clients consider when designing procurement strategies. Research limitations/implications The paper contributes to the understanding of how construction clients choose procurement strategies, by providing new insights into effects of the mentioned contextual contingency factors and organizational goals on clients’ choice of control systems through their procurement strategies. Practical implications Property owners who continuously procure housing projects with sustainability requirements and high degrees of complexity and uncertainty should develop knowledge and resources related to their client role, to enable the design and implementation of appropriate procurement strategies. Originality/value Novel aspects of the paper are the demonstration of the value of a holistic approach, considering both contextual contingency factors and organizational goals, when selecting control systems and explicit discussion of how the client's knowledge and resources influence possibilities to implement different control systems.