Administrative Sciences, Volume 14, Issue 1

This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-col...

The hospitality industry has taken advantage of consumers’ increasing concerns regarding environmental issues. Worldwide, green restaurants have increased their profitability by using environmental attributes as a competitive advantage. In Roma...

The contribution of businesses to sustainability, captured in the concept of the triple bottom line (people, profit, planet), has been given a lot of attention. One line of argument is to make sustainability mandatory via regulation, while another is...

Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders’ confidence. This trust serves as a foundational corne...

In an era marked by swift technological advancements and an escalating emphasis on collaborative learning, understanding effective methods and technologies for sharing knowledge is imperative to optimize educational outcomes. This study delves into t...

The increasing social and environmental challenges, particularly poverty, have brought social entrepreneurship, a highly researched domain, to the attention of academicians. It has emerged as a critical issue in the context of economic development an...

Research work on the relationship between Corporate Social Responsibility and financial performance has been going on for seven decades. Even when the prevailing studies are those that found a positive influence of social responsibility on financial...

The expansion of teleworking and the digital transition movement have given companies and workers great flexibility, albeit with significant organisational consequences. The recent COVID-19 pandemic further reinforced the scale of this impact. Thus,...

This study aims to investigate the occurrence of conflicts in family businesses, particularly focusing on their impact on founder behavior and organizational culture. Conducted in Bosnia and Herzegovina, the research employs a qualitative methodology...

Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm’s stock return, measured through the price–earni...

Brand experience, brand love, and brand behavior outcomes hold significant importance in management research. Their relevance extends to shaping strategic decision-making, fostering a customer-centric approach, and providing insights into the competi...

The study aims to enhance the sustainability of non-profit organizations by analyzing factors contributing to the adoption of digital marketing by non-profit organizations. For this purpose, this study presented a research model on digital marketing...

In contemporary academia and industry, the commercialization of technology through licensing has emerged as a prevalent strategy. This paradigmatic shift has prompted numerous industrial firms to intensify their focus on technology commercialization...

This study aimed to understand the impact of digital culture on companies’ knowledge and constant commitment to digital transformation, as well as its impact on organizations as a whole. Secondly, it aimed to explore the impact of digital techn...

Purpose: This paper seeks to explore the influence of workplace spirituality on employee behavior within organizational settings. Design: Systems thinking is used to explore various interrelated concepts of workplace spirituality (WPS). This study de...

Artificial Intelligence (AI) startups possess four key attributes; being small enterprises, adopting AI technology, undergoing digital transformation, and using big data systems to enhance their competitiveness. This study aims to identify the key in...

To date, the studies on managerial loss aversion have produced contradictory findings, making it impossible to: (i) identify the ultimate impact of managerial loss aversion on the value that organisations create for themselves and for their stakehold...

This exploratory study examined recent innovations in online accountability practices adopted by Ukrainian nonprofits. A quantitative content analysis of Ukrainian nonprofit websites evaluated their adoption of online accountability practices across...

Background: Many scholars emphasize the way in which sustained organizational development requires a shift in focus from the individual traits of the entrepreneur to the building of an organization that utilizes the collective contributions of its em...

This study explores how a state-based franchisee association of a multinational quick-service restaurant franchisor introduced three world-first innovations through the activation of the five dimensions of entrepreneurial orientation (EO). The antece...

Entrepreneurship education research has a strong “output” focus on impact studies but pays much less attention to the “inside” or process perspective of the way entrepreneurship education occurs. In particular, the scattered p...