Search results

When pursuing a sustainable orientation (SO), entrepreneurs can resolve environmental and social problems and act as change agents by pursuing opportunities related to market failures. While many studies focus on entrepreneurial intention, very few try to explain entrepreneurial behaviour. The purpose of this paper is to highlight the circumstances under which people could be led to become sustainable entrepreneurs. It examines the effect of SO, as well as the entrepreneurial motivation to change society as key drivers of entrepreneurial behaviour.

The hypotheses were tested in three waves (six-month interval) on a sample of 197 university students that are neither entrepreneurs, nor involved in any entrepreneurial processes. The authors measured entrepreneurial behaviour as a dependent variable and used subjective norms towards entrepreneurship, entrepreneurial self-efficacy, entrepreneurial attitude as well as entrepreneurial motivation and SO as independent variables.

Contrary to the expectations, sustainability orientation has a negative impact on entrepreneurial action. However, individuals who think that entrepreneurship can change society (instrumentality) exhibit higher entrepreneurial action. Furthermore, this belief positively moderates the negative impact of SO on entrepreneurial action. In other words, if someone thinks that entrepreneurship can change the world, not only he/she is more inclined to engage in entrepreneurial actions but their values of SO will not decrease their entrepreneurial action.

A longer timeframe of longitudinal research is needed to overcome the limitation regarding the assessment of entrepreneurial action.

As a practical implication, educators who want to engage their institution as an engine of change towards sustainable development could highlight cases of sustainable businesses where profits, environmental and social issues were not neglected to improve the perceived feasibility and thus, entrepreneurial action.

Results demonstrate the negative effect of SO on entrepreneurship as a career choice, but not for those who believe that they can change society through this mean. This research highlights the relevance of Socio Cognitive Career Theory in the field of entrepreneurship, especially the neglected effect of outcome expectations on entrepreneurship as a career choice.

In many parts of the world, labor shortages are likely to affect the activities of SMEs. Consequently, SMEs needs to adopt attractive HRM practices. This study analyzes the impact of one type of sustainable HRM (SD-HRM) on employees’ attraction and retention factors such as employees’ motivation, the quality of image and customer satisfaction in SMEs context. It also looks at the impact of SME managers’ value-intentions, calculative (egoist-strategic) and non-calculative (altruist-institutional) on this relationship.

Drawing on part of a survey of 409 Quebec SME managers’ commitment to sustainability, a mediation model is used to consider the impact of the manager’s values-intentions on potential workforce attraction and retention factors.

The results show that the implementation of SD-HRM practices has a positive impact on the outcomes considered, as it was expected, but show the counterintuitive results that it is altruistic values (non-calculative), rather than egoistic values, that helps to maximize the desired effects.

SME managers could adopt SRHRM practices to attract and retain employees. To maximize positive impacts, they might strategically integrate this approach while remaining authentic to their altruistic values. Purely institutional intentions are insufficient. By being both personally committed and strategic, managers can improve both employee well-being and organizational performance.

The original aspect of this research is the integration of expectations of spin-offs (positive or neutral) in relation to SD-HRM, based on the values and intentions of SME managers. This allows to recognize the multiple profiles, justifications and objectives of SMEs, which do not form a monolithic whole and need to be understood and supported by considering their differences.

The purpose of this article is to understand how academics in management deal with the concept of generation in the workplace. We begin by conducting an interdisciplinary literature analysis, thereby elaborating a conceptual framework concerning generational diversity. This framework consists of four levels of analysis (society, career, organisation and occupation) and three dimensions (age, cohort and event/period). We then conduct a meta-analysis using this conceptual framework to analyse papers from the management field. The results from this analysis reveal the existence of a diversity of generational approaches, which focus on the dimensions of age and cohort on a societal level. Four factors seem to explain these results: the recent de-synchronisation of generational dimensions and levels, the novelty of theoretical models, the amplification of stereotypes by mass media and the methodologies employed by researchers. In sum, this article contributes to a more realistic view of generational diversity in the workplace for both academics and practitioners.

Since Richard Florida’s book The Rise of the Creative Class published in 2000, our attention has been drawn towards a peculiar characteristic of the cities where such a creative class thrives, and that is tolerance. We intend to explore in this paper whether one can use Hofstede’s “Uncertainty Avoidance” dimension to ponder if societies that are “Uncertainty avoidant” can provide a nurturing soil for a creative class to emerge within their bosom. To discuss this question, we examine the case of the Province of Québec (Canada) and most specifically, that of the city of Montréal, a city that has been dubbed by many observers as a creative city. In other words, our question is can a creative class thrive in a city that is located in an “Uncertainty avoidant” cultural and political unit?

While the idea of control packages goes back to the early 1980s, empirical management accounting researchers have been reluctant to examine this broader view of management control. Past research has addressed the use of management control for the organization as a whole, as well as for specific objects of control. While those objects of control typically involve information available for internal uses, we do not know much about the role of management control when the object of control is comprised of information intended to be disclosed outside the organization. This study aims to examine the role of a control package to manage web-based corporate reporting. More specifically, this study aims to examine the antecedents and consequences of a management control package related to web site content. The results suggest that perceived environmental uncertainty and stakeholder orientation are key factors that influence the extent of use of the management control package. Moreover, the extent of use of a management control package is associated with the quality of web site content but not the quantity of information disclosed.

The purpose of this paper is to investigate trends in patient hospital quality perceptions between 1999 and 2010.

Original data from 11 cross-sectional surveys carried out in a French single university hospital were analyzed. Based on responses to a 29-item survey instrument, overall and subscale perception scores (range 0-10) were computed covering six key hospital care quality dimensions.

Of 16,516 surveyed patients, 10,704 (64.8 percent) participated in the study. The median overall patient perception score decreased from 7.86 (25th-75th percentiles, 6.67-8.85) in 1999 to 7.82 (25th-75th percentiles, 6.67-8.74) in 2010 (p for trend <0.001). A decreasing trend was observed for the living arrangement subscale score (from 7.78 in 1999 to 7.50 in 2010, p for trend <0.001). Food service and room comfort perceptions deteriorated over the study period while patients increasingly reported better explanations before being examined.

Patient perception scores may disguise divergent judgments on different care aspect while individual items highlight specific areas with room for improvement.

Despite growing pressure on healthcare expenditure, this single-center study showed only modest reduction in patients’ hospital-care perceptions in the 2000s.

Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.

Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.

Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.

To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.