Administrative Sciences

An organization’s human resource management practices are essential for its competitive advantage. This study specifically examined human resource (HR) practices that predict corporate performance (employee turnover and firm sales) based on a backpropagation neural network (BPN)-based causality analysis. This study aims to test how to optimize human resource practices to improve organizational performance. This study elucidated the effect of HR practices and organizational-level factors on predicting employee turnover and firm sales. The BPN-based causality analysis revealed the relative importance of explanatory variables on firm performance. To test the model, it employed the Human Capital Corporate Panel open data on Korean companies’ HR practices and other characteristics. The analysis identifies causal relationships between specific HR practices and firm performance. The results show that compensation-related HR practices are most influential in predicting firm sales and employee turnover. Moreover, training-related HR practices were modest, and talent acquisition and performance management practices had relatively weak effects on the two outcomes. The study provides insights into how human resource practices can be optimized to improve firm performance and enhance organizational effectiveness. The findings of this study contribute to the growing body of research on the use of machine learning in HR management and suggest practical implications for managers’ insights to optimize HR practices. Full article

The relationship between the effective management of supply chains and overall organizational success is not fully explained in the literature. The differences in the effectiveness of supply chains as well as the corporate social responsibility (CSR) of supply chain companies in North America, Europe, and Asia Pacific are not broadly studied. This article attempts to bridge that gap in the literature using data from the Gartner Supply Chain Group, Brand Finance, American Consumer Satisfaction Index, and Bloomberg Finance. Pertinent statistical tools including multiple regression, ANOVA, t-tests, and chi-square tests were utilized in the study. SCM top performers were found to have higher customer satisfaction than their industry counterparts; supply chain variables used currently do not have a statistically significant impact on the overall success of those companies; North American companies have experienced significantly higher supply chain effectiveness than their counterparts in Europe and Asia Pacific; and European supply chain companies are significantly ahead of companies in America and Asia in the area of CSR. The findings can help managers in companies to benchmark with their global peers. The main contribution of this research is that it demonstrates the value of supply chain effectiveness while underscoring the need for further research to link supply chain effectiveness with organizational performance. Supply chain managers need to explore operational or internal process metrics that have a more significant impact on overall company success. Full article

This research is a reflection on the new challenges in former European communist countries in three areas of gender equality. The analysis employs the gender disparity index (GDI), which encompasses life expectancy, education, and income indices, each equally weighted by gender. The former communist states are categorized into two clusters: the first comprising European Union (EU) member states, and the second consisting of non-EU member states or those in the integration process. The findings indicate pervasive gender-based inequalities across the former European communist bloc. This study offers critical insights for countries seeking EU accession, highlighting the need for targeted policies to address gender disparities in multiple domains. Contrary to the hypothesis positing a connection between feminine cultural values and gender egalitarian practices, the data do not support this assertion. The implications of this research are particularly pertinent for aspiring EU member states, who must navigate issues of monopolism while striving to establish effective principles of business efficiency. Full article

Increasingly, good quality and safe working conditions that promote employee health are expected by stakeholders. The aim of this study is to examine the extent and quality of occupational health and safety (OHS) reporting in the Top 100 companies listed on the Australian Stock Exchange (ASX). Method: Publicly available annual reports from the Top 100 ASX companies were reviewed using a policy scorecard against five dimensions drawn from the Australian Work Health and Safety Strategy 2012–2022. The dimensions were: OHS information, legislation, leadership, work health disorders, prevention and best practice. Results: Mean rank scores of high and low-risk industry sectors were compared. High-risk sectors provided more explicit coverage of OHS information across all five domains in comparison to low-risk sectors (p > 0.05). The Information Technology sector scored the lowest across all five dimensions. Conclusion: Higher quality reporting from those in high-risk sectors may be influenced by stakeholder expectations, as well as industry norms. The current analysis suggests that relying on stakeholders to drive improved reporting may be problematic, as those industries that are perceived to have a low OHS risk profile may not consider the need to provide transparent reporting on their strategies to ensure they are providing good quality working conditions. Full article

This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessment 1 evaluates intangible assets using the internally generated goodwill (IGG) measure. We analyze time-series IGG data for six digital sectors, using the top 90 software-as-a-service (SaaS) companies as a benchmark. The results indicate that the IGG of the SaaS benchmark is higher than the total IGG of the six sectors. Assessment 2 focuses on the correlation between digital labor investment and digital investment returns before and after 2013 for the six sectors to identify positive and negative correlations from 2013 onward. The results indicate that, since 2013, a qualitative change has occurred in digital labor capital that has not been reflected in financial statements because of accounting distortions and that the returns on investment for digital labor have been underestimated. The standalone valuation of digital know-how that belongs to natural persons, previously based on operating expense, will be based on capital expenditure. In addition, amortization will have the same contribution as depreciation of tangible assets to value creation. Full article

This study aims to define factors that affect Artificial Intelligence (AI) technology introduction to network operations and analyze the relative importance of such factors. Based on this analysis of critical factors, a rational decision-making framework is suggested to promote network operations with AI technology. As affecting factors were derived based on related previous studies, the study model was designed to consist of 22 attribute factors under 6 key factors: relative advantage, compatibility, top management support, organizational readiness, competitive pressure, and cooperative relation. The questionnaire was designed and analyzed using the Delphi method and Analytics Hierarchy Process (AHP) method based on the Technology–Organization–Environment (TOE) framework. To collect data, a survey was conducted among 30 experts in network operations and AI. The importance of attribute factors was in the order of ‘goals and strategies’, ‘commitment of resources’, ‘leadership competency’, ‘financial readiness’, and ‘technology readiness’. As the importance of factors was analyzed comparatively between the demander group and provider group, organizational factors were important in the demander group. In contrast, technological factors were important in the provider group. In conclusion, there was a difference in perspectives between demanders and providers regarding adopting AI technology to network operations. Full article

Communication in organisations is essential for them to be competitive in a global world that is constantly changing. Internal communication especially can be a highly effective and useful strategic tool for improving organisational performance through employee motivation and satisfaction. Based on a questionnaire survey completed by 426 employees of Portuguese organisations, this work aims to understand, using a partial least squares structural equation model, the importance of internal communication in the motivation and satisfaction of Portuguese employees. The results show that internal communication in organisations directly influences job satisfaction and also indirectly, through motivation at work, giving motivation at work the role of mediator. It is therefore important for Portuguese organisations to invest in effective internal communication strategies in order to promote employee motivation and satisfaction, recognising motivation as a key mediator in the relationship between internal communication and job satisfaction. Full article

Work–family conflict is a phenomenon known to affect an individual’s well-being. However, its affective consequences are yet to be explored. In this study, we focus on understanding work–family conflict affective consequences on positive and negative affect. Our approach aims to refine the Job Demands and Resources model (JD-R model) by incorporating affect as a psychological mechanism in the health-impairment process and by exploring family-supportive organizational perceptions and psychological detachment as moderators. The final sample was composed of 195 couples, with men’s mean age around 46 years old (M = 46.85, SD = 0.34) and women’s age around 44 (M = 44.23, SD = 0.37). Men worked an average of 44.46 h per week (SD = 0.83), while women worked an average of 39.79 h per week (SD = 0.65). The majority of couples had full-time jobs (77.9% of men and 73.8% of women), worked fixed schedules (55.4% of men and 73.8% of women), were employed by others (75% of men and 82.8% of women), and worked for small companies (54.6% of men and 40% of women). Concerning education, most of the men (81.3%) and women (71.4%) attended high school or had less than 12 years of education. To test our moderation models, PROCESS version 4.1st macro for SPSS was used. Additional analyses included correlations and paired mean comparisons. Our findings indicate that work–family conflict correlates positively with negative affect and negatively with positive affect. Psychological detachment moderated the effect of work–family conflict on negative affect for women, but did not moderate the relationship with positive affect for men or women. Family-supportive organizational perceptions also did not moderate any of the proposed relationships. This study highlights how the ability to detach and separate family and professional domains is important and supports the health-impairment process of the Job Demands and Resources model through affective experiences. Full article

Throughout history, the analysis of companies’ financial structure has been approached from different angles, with different areas of the overall financial situation being separated and studied independently in order to improve understanding. Within the framework of short-cycle analysis and, more specifically, of the cash flow statement, it is of vital importance for a company to manage an adequate proportion of working capital, and this is where the focus of the present work is centred. This study was carried out to offer support to the theoretical framework for future research on working capital, given its importance for the analysis of the operational cycle of companies. This study uses bibliometric techniques to gain a better understanding of the current situation and trends in this area of research. The results are framed in all of the periods in which work on working capital has been documented, which are divided into two periods: up to 2019, and from 2020 to 2024. The results show the current evolution of the topics, with supplier credit dominating, and indicate potential topics for further research to address in this area. Full article

This paper delves into the concept of socially responsible marketing and its significance in fostering diversity, equity, and inclusion within organizational environments. It elucidates the connection between marketing and corporate social responsibility (CSR), showcasing methods of integrating social responsibility into marketing activities. Ethical principles inherent in socially responsible marketing are delineated, along with examples of CSR programs and projects within marketing initiatives. Furthermore, the paper explores the context and nature of diversity management policies and practices in organizations, highlighting the need for aligning marketing efforts with inclusive practices. It delves into the perception of various antecedents and consequences of diversity, equity, and inclusion at individual, group, and organizational levels, emphasizing the role of marketing in shaping perceptions and fostering inclusivity. Additionally, the paper addresses systemic, structural, organizational, institutional, cultural, and societal obstacles related to diversity, equity, and inclusion, underscoring the importance of socially responsible marketing in overcoming these challenges. It provides insights into how marketing initiatives can contribute to dismantling barriers and promoting diversity and inclusion within diverse organizational settings and workplaces. In conclusion, the paper underscores the pivotal role of socially responsible marketing in advancing diversity, equity, and inclusion agendas within organizational settings. It emphasizes the need for ethical and inclusive marketing practices and offers recommendations for incorporating social responsibility into marketing strategies to foster a more inclusive and equitable business environment. Full article

Strategic Networks (SNs) have emerged as a prevalent organizational form that offers synergistic benefits to participating firms. Despite their potential, SNs often experience member firms’ departure, raising concerns about their long-term viability. This study explores the factors that influence firms’ decisions to exit SNs by examining the interplay between network maturity, member firms’ satisfaction, and their individual characteristics. Using data from 338 Brazilian firms involved in SNs, a cluster analysis was employed to identify distinct groups of firms based on shared attributes. The findings revealed a significant association between higher perceived maturity, greater satisfaction with SNs, and lower likelihood of departure. These results suggest that network leaders should prioritize cultivating a mature and satisfying SN environment to mitigate member exits. By identifying the critical distinctions between the remaining and departing firms, this study provides valuable insights for network managers seeking to strengthen the longevity and stability of their strategic partnerships. Full article

Timetables for energy transition vary across EU Member States. The planning for dealing with the consequences of the transition in affected regions also varies. Under the pressure of the ten-year economic crisis, Greece is one of the few countries that has committed to stop using lignite in electricity generation, achieving 80% by 2023 and definitively by 2028. Apart from its environmental impact, the country assessed using lignite in electricity generation as unprofitable and damaging to the Greek economy. Simultaneously, it formulated a national energy transition plan for the country’s lignite areas. The plan also provides support for existing enterprises and incentives for new enterprises. European and domestic financial instruments accompany the support incentives. The compressed timetable is ambitious and demanding, entailing risks of project failure. As one of the first Member State projects to be completed in 2028, its outcome will shape an ambient atmosphere, positive or negative, for other Member States’ projects as well. Based on the transition plan and the timelines to which Greece has committed, this research examines the reanimation of rural areas involved in lignite mining from the perspective of entrepreneurship and financial support instruments. The findings revealed that while there is strong social consensus around the design that incorporates best practices, the basis for the completion schedule has unrealistic elements that will have potentially negative consequences for the restoration of the areas that the energy transition affects. The present study highlights the risks for entrepreneurship that tight schedules pose in the context of lignite area redevelopment. Full article

This research investigates the intricacies of motivation and job satisfaction among military service members within the Lebanese Armed Forces (LAF) amidst various challenges. Employing an intrinsic–extrinsic framework, the study adopts a sequential mixed-method design. Interviews were conducted with 42 LAF service members, a Focus Group was convened with 12 LAF subject matter experts, and a survey was administered to 3880 LAF service members across the country. The findings underscore the significance of monetary rewards and praise as primary motivators. Notably, the expectation of rewards emerges as a crucial motivating factor closely linked to job satisfaction, while intrinsic factors exhibit comparatively lesser influence. Salary emerges as the foremost determinant of job satisfaction. Moreover, economic challenges, particularly the drastic decline in purchasing power, serve as a significant moderating factor, adversely impacting the relationship between motivation and job satisfaction. Health challenges, such as the scarcity and increased prices of medical supplies, also exert a negative moderating influence. Conversely, security challenges demonstrate no significant moderating impact. Insights gleaned from the Lebanese context emphasize the importance of offering competitive salaries and recognition programs, ensuring equitable compensation, designing reward systems aligned with performance expectations, regularly reviewing, and adjusting salary structures, providing comprehensive support for employees’ physical and mental well-being, and fostering a secure work environment. Full article

The business sector is rife with unethical managerial practices, such as blaming subordinates for organizational failings, along with the exploitation of colleagues, favoritism, and conflicts of leadership. In light of this, numerous researchers have endeavored to explain the phenomenon of ethical perspectives and concerns. It is recommended that organizations in the SME sector adopt ethical practices in order to achieve their long-term objectives. This study stresses the influence of ethical leadership and technological innovation, particularly the mediating role of a positive attitude in encouraging good performance. This study, which was conducted in the SME sector of Malaysia in the state of Selangor, employed a convenience sampling technique for data collection and reports that ethical leadership, technological innovation, and attitude significantly influence performance. A mediating role of attitude in relation to technological innovation and innovative performance is hereby reported, and attitude towards performance was found to have an insignificant effect on ethical leadership and innovative performance. This study contributes to the existing body of knowledge by explaining the role of ethical leadership and technological innovation in expressing and assessing the revolutionary business practices required to ensure organizational success. Full article

Based on the trust/commitment theory and the customer-based brand equity theory, this study aims to ascertain which of the brand equity drivers of A. Le Coq beer have an impact on attachment and its overall brand equity in the Estonian brewery market. In order to achieve this goal, an empirical study was conducted based on the 17 customer-based/consumer-based brand equity models: the 15 brand equity models, including the beer/beverage brand equity models, the 2 internal brand equity models, as well as 3 other related models. The study utilised a sample of convenience of 120 University of Tartu students. The questionnaire was placed on Google’s online survey administration service. Confirmatory factor analysis (CFA) through AMOS29 was used for testing the fit of the model and covariances (through AMOS29) were used for testing the hypotheses. Additionally, t-test analysis was used for the differences in the means between the demographic characteristics and the items of the model. The results show that brand meaning has a strong positive effect on attachment strength, which significantly influences relationship factors—commitment, trust, and satisfaction. Another major finding is that the relationship factors—commitment, trust, and satisfaction—play a significant role in the development of the brand equity of A. Le Coq beer. This study provides useful insights for brewery marketing managers by exploiting the strong positive relationships found between beer brand equity drivers, such as the strong positive relationships found within consumers of beer, i.e., the relationships between brand reputation and brand image, brand meaning and attachment strength, attachment strength and commitment, attachment strength and satisfaction, attachment strength and trust, satisfaction and brand equity, commitment and brand equity, and trust and brand equity. This finding contributes to the literature on brand equity related to the Estonian environment. Five differences in demographic characteristics seem to play a role in designing strategies by the management teams of different brands for increasing the consumption of their competing brands of beer. A replication of a model previously used for a non-product is part of the novelty of this paper. In addition, all the examined relationships are found to be positive and significant, which provides a contribution to the existing literature. Full article

Various methods are used in entrepreneurship education. However, the effectiveness of these methods in inculcating the much-needed improvement in entrepreneurial knowledge, skills, intentions, and ultimately entrepreneurial activity is underexplored in literature. Following the action research approach in an undergraduate entrepreneurship class of 165 students, the study investigated the students’ perceptions of the case method’s effectiveness in improving their entrepreneurial knowledge, skills, intentions, and ultimately entrepreneurial activity. A combination of observation methods and semi-structured interviews were used to collect qualitative data. Observation data revealed a lack of physical space for facilitator mobility and low levels of engagement by students as some of the major challenges encountered when implementing the case study method in large classes. An analysis of semi-structured interview data revealed contextual relevance, building resilience, critical thinking, innovation and creativity, entrepreneurial motivation, entrepreneurial career development, and inspiration as some of the effective contributions of using the case study method in entrepreneurship education. The study recommends that, to further enhance the effectiveness of the case study method, the environment in which case studies are applied needs to be improved to ensure that there is enough physical space for lecturer mobility and interaction with students during case-study discussions. Full article

Young people from Generation Z are a subject of analysis for researchers because they will prevail in the labor market as successors of the Millennial generation. Taking into account the imprint that digitization has left on the behavior of Generation Z, our research aims to analyze how young people manifest their entrepreneurial intention and, mainly, how the “Me generation” perceives entrepreneurship both as a means by which they manifest their desire to control their behavior and as a factor that contributes to their social inclusion. Therefore, based on the bottom-up spillover theory, we propose to analyze the moderating effect of gender and the mediating effect of self-efficacy on the relationship between social inclusion and entrepreneurial intention. Using a quantitative research approach and a sample of 781 representatives of Generation Z, we demonstrate that social inclusion is an essential factor for Generation Z. The findings prove that Generation Z manifests a strong desire for social inclusion, which influences entrepreneurial intention, and that gender moderates this relationship. Finally, the originality of our research consists of the empirical identification of the synergy between entrepreneurial intention, self-efficacy, and the desire for social inclusion of Generation Z. Full article

As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are indirectly fostered to make their operation more sustainable through reporting and to help compliance with the upcoming Corporate Sustainability Reporting Directive (CSRD) regulations. However, in the preparation period, differences can be found in the actual sustainability disclosure practices across Europe (primarily by a western–eastern European relation). To examine this issue, this study aimed to investigate if there was any variation in the reporting compliance with aspects (key performance indicators—KPIs) of three reporting guidelines (Global Reporting Initiative—G4, Financial Services Sector Disclosures—GRI; Alliance for Corporate Transparency—ACT; ISO 26000:2010—ISO) between top European and Hungarian banks according to their 2021 sustainability/ESG reports, using content analysis-based disclosure scoring. The results revealed no significant differences among the general (aspect-pooled) scores for different guidelines, while the differences were significant for each guideline between the two bank groups. In the aspect-level evaluation, the European banks had higher scores in most cases, with the Hungarian banks receiving higher scores in 4 of 49 GRI, 1 of 16 ACT, and 2 of 37 ISO aspects. Significant correlations were indicated in disclosure score values between the two bank groups, which suggested similar preferences for the aspects demonstrated; however, elaboration levels differed. These findings showed that the European and Hungarian banks could be differentiated by their sustainability disclosure patterns. The results suggest a better CSRD-level preparedness of the top European banks than of the Hungarian ones, with the latter being introduced as a model group of the region. This reflects the need for more efficient adoption of best practices by financial institutions in the eastern parts of Europe. Full article

Translation, adaptation, and validation of instruments for cross-cultural investigation requires a rigorous methodological procedure that should be carefully planned to deliver instruments with adequate reliability and validity. This process was applied to a questionnaire measuring Organizational Citizenship Behavior toward the Environment (OCBE), Organizational Identification (OI), Environmental Responsibility (ER), and Green Human Resources Management (GHRM) in Portuguese and Slovak organizations. Several methodological procedures for cross-cultural adaptation and validation of questionnaires were analyzed, most of which used independent translators, experts’ analysis, and backward translation to the original language. In the present study, a procedure adapted from Beaton et al. (2000) was applied successfully, and the blind backward translations; expert committee; and the two pretests to assess content validity, functional equivalence, and clarity proved to be worthy. The psychometric properties were measured using a sample from Portugal (N = 122) and Slovakia (N = 269). Although employees were perceiving neither a strong environmental responsibility of their organizations nor strong green human resources management, they identified themselves with the organizations and engaged in OCBEs. Comparing both countries, the factorial structure was remarkably similar, highlighting the eco-helping actions and eco-civic engagement of OCBEs. Comparing both countries, the factorial structure was remarkably similar, highlighting the eco-helping actions and eco-civic engagement of OCBEs. The results indicated that the translated instrument was functionally equivalent to the original one, valid (scale CVI/Ave > 0.83), and reliable (Scale Alpha > 0.733) for evaluating the effect of employee practices and organization management in promoting and supporting environmental sustainability. Full article