Administrative Sciences

26 pages, 980 KB

Open AccessArticle

Conceptualizing the AI Project Manager: Role Attributes and Competencies for Managing Projects in AI-Driven Organizations

by Daulet Shakenov, Gaukhar Yeshenkulova and Katarzyna Bratnicka-Myśliwiec

Adm. Sci. 2026, 16(9), 448; https://doi.org/10.3390/admsci16090448 - 14 Sep 2026

Abstract

Artificial intelligence (AI) is reshaping how organizations plan, execute, and govern projects, yet management scholarship has not defined the “AI project manager” as a distinct organizational role, treating AI-related competencies mainly as prerequisites for AI readiness rather than as constituents of an evolving [...] Read more.

Artificial intelligence (AI) is reshaping how organizations plan, execute, and govern projects, yet management scholarship has not defined the “AI project manager” as a distinct organizational role, treating AI-related competencies mainly as prerequisites for AI readiness rather than as constituents of an evolving role. This study conceptualizes the AI project manager from practitioners’ perspectives and delineates the associated competency profile. Adopting an exploratory qualitative design, we combined Morse’s concept-development method with framework analysis across eight semi-structured expert interviews with practitioners self-identifying as AI project managers in six countries and the IT, fintech, and edtech sectors. Nine role attributes were derived from the literature and tested against the interview data; seven were confirmed, while data-driven decision-making and human-AI collaboration were reclassified as distinguishing rather than universal. Framework analysis distinguished competencies participants raised unprompted from those named in the interview questions. Prompt engineering was the most widely volunteered (six of eight) and is the study’s principal emergent finding, while AI literacy, AI ethics, adaptability, emotional intelligence, and leadership were endorsed by all eight but under direct prompting and are therefore reported as confirmed rather than emergent; competency development was largely self-organized. The study offers an empirically grounded role concept for organization and management scholarship, practical implications for human resource development and professional certification, and a transferable methodological template for conceptualizing emerging roles under technological change. Full article

(This article belongs to the Section Organizational Behavior)

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18 pages, 2292 KB

Open AccessArticle

Domestic Revenue Mobilisation in Zambia: A Case Study of Tax Administration and Fiscal Governance

by Ramos Emmanuel Mabugu and Machete (Eddie) Rakabe

Adm. Sci. 2026, 16(9), 447; https://doi.org/10.3390/admsci16090447 - 13 Sep 2026

Abstract

This paper examines domestic revenue mobilisation in Zambia through a qualitative case-study design supplemented by descriptive fiscal data for 2020–2024 and historical policy evidence on mining taxation, VAT administration and revenue governance. This study asks how tax-administration capability, fiscal-governance arrangements and expenditure credibility [...] Read more.

This paper examines domestic revenue mobilisation in Zambia through a qualitative case-study design supplemented by descriptive fiscal data for 2020–2024 and historical policy evidence on mining taxation, VAT administration and revenue governance. This study asks how tax-administration capability, fiscal-governance arrangements and expenditure credibility condition recent revenue performance in a resource-dependent economy. The analysis shows that Zambia’s tax-to-GDP ratio rose from 15.4 percent in 2020 to 18.8 percent in 2024 while the fiscal deficit narrowed, but these gains cannot be attributed automatically to improved administrative efficiency. They must be interpreted alongside macroeconomic recovery, inflation, policy changes, mining-sector dynamics, VAT refund pressures, tax expenditures and continued debt-service constraints. This paper contributes by distinguishing recent fiscal trends from deeper institutional explanations and by showing how Zambia’s experience complements, rather than replicates, the 2024 Zambia Public Finance Review: whereas that review assesses broad public finance and investment governance, this article focuses specifically on the administrative and fiscal-governance conditions under which domestic revenue mobilisation becomes credible development finance. The findings support cautious policy recommendations centred on predictable tax rules, stronger taxpayer-registration and compliance systems, better VAT refund governance, transparent tax-expenditure reporting and expenditure institutions capable of converting revenue gains into visible public value. Full article

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24 pages, 3046 KB

Open AccessArticle

Artificial Intelligence for Personalized Marketing in Digital Learning Platforms: Trade-Offs Across Neighborhood, Behaviorally Segmented, and Neural Recommender Models

by Nerantzoula Sevaslidou, Eugenia Papaioannou, Konstantinos Assimakopoulos and George Stalidis

Adm. Sci. 2026, 16(9), 446; https://doi.org/10.3390/admsci16090446 - 13 Sep 2026

Abstract

Artificial intelligence (AI) recommender systems operationalize personalized marketing by transforming behavioral data into individualized choice architectures, yet greater model complexity or personalization granularity need not improve every service objective. This study compares population-level item-neighborhood recommendation, behaviorally segmented neighborhood recommendation, and neural collaborative filtering [...] Read more.

Artificial intelligence (AI) recommender systems operationalize personalized marketing by transforming behavioral data into individualized choice architectures, yet greater model complexity or personalization granularity need not improve every service objective. This study compares population-level item-neighborhood recommendation, behaviorally segmented neighborhood recommendation, and neural collaborative filtering (NCF) across 776,741 deduplicated 1–5 ratings from 646,576 anonymized users and 541 Coursera courses. The primary warm-start evaluation is restricted to 10,296 users (1.59% of the user population) with sufficient interaction history; the remaining sparse-history users contribute to fitting but not to the within-user confirmatory estimand. Configurations are selected only on three validation seeds and then frozen before guarded final evaluation across ten deterministic user-aware seeds. No rank-capable model dominates across objectives: KNN provides the strongest RMSE and personalized-neighborhood coverage profile, ClusteredKNN achieves the strongest observed Top-K retrieval with lower neighborhood support, and a metadata-rich NCF variant achieves the lowest MAE at substantially greater fitting cost. The rating-only UserMean baseline further shows that low numerical prediction error need not imply useful item ranking. Overall, the findings support a contingency view of AI personalization: greater segmentation granularity or model complexity does not inherently create greater value; model choice should instead reflect the service objective, available behavioral evidence, coverage tolerance, operating cadence, and governance requirements. Full article

(This article belongs to the Special Issue Artificial Intelligence in Marketing: Transforming Strategy, Insight and Consumer Engagement)

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16 pages, 563 KB

Open AccessArticle

Bridging the Intention–Behavior Gap in Employee Turnover: A Longitudinal Validation of the Ordinal Turnover Intention Scale (OTIS)

by Francesco Marcatto, Diana Carbone and Debora Bertolini

Adm. Sci. 2026, 16(9), 445; https://doi.org/10.3390/admsci16090445 - 12 Sep 2026

Abstract

Employee retention is a strategic priority for organizations operating in increasingly competitive labor markets, yet predicting long-term employee departure remains a critical challenge. This study examines the longitudinal validity of the Ordinal Turnover Intention Scale (OTIS), a single-item instrument designed to assess employees’ [...] Read more.

Employee retention is a strategic priority for organizations operating in increasingly competitive labor markets, yet predicting long-term employee departure remains a critical challenge. This study examines the longitudinal validity of the Ordinal Turnover Intention Scale (OTIS), a single-item instrument designed to assess employees’ progression through the decision-making stages of turnover. A three-wave longitudinal study was conducted over 12 months. Hierarchical logistic regression analyses showed that the OTIS substantially improved turnover prediction beyond traditional turnover intention measures. A three-wave mediation analysis further showed that employees’ progression through the OTIS stages served as a key explanatory pathway linking initial turnover intentions to subsequent turnover. Finally, ROC curve analyses identified preliminary diagnostic thresholds that can support timely and targeted HR interventions. Beyond providing longitudinal validation of the OTIS, this study shows that conceptualizing turnover intention as a stage-based decision process rather than solely as a continuous intensity construct improves turnover prediction. This single-item instrument is easy to administer, suitable for repeated assessment, and readily integrated into HR analytics to support early identification of employees at risk of leaving and talent retention strategies. Full article

(This article belongs to the Section Strategic Management)

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23 pages, 829 KB

Open AccessArticle

Perceived Internal Coaching and Perceived Performance: The Moderating Effect of Toxic Leadership

by Liliana Teixeira, Armanda Antunes, Ana Palma-Moreira, Ivo Dias and Manuel Au-Yong-Oliveira

Adm. Sci. 2026, 16(9), 444; https://doi.org/10.3390/admsci16090444 - 11 Sep 2026

Abstract

This study examined the relationship between perceived internal coaching, toxic leadership, and perceived job performance, seeking to determine whether toxic leadership moderates the relationship between perceived internal coaching and performance, as well as whether the managerial/leadership role moderated that same relationship. A quantitative, [...] Read more.

This study examined the relationship between perceived internal coaching, toxic leadership, and perceived job performance, seeking to determine whether toxic leadership moderates the relationship between perceived internal coaching and performance, as well as whether the managerial/leadership role moderated that same relationship. A quantitative, correlational, and cross-sectional design was adopted, based on 313 valid survey responses. The results showed that perceived internal coaching (seen to be an intermediate level of leadership and management) was positively and significantly associated with perceived performance, supporting the hypothesis that internal coaching practices can contribute to professional effectiveness through reflection, feedback, the clarification of objectives, and behavioral adjustment. Hence, internal coaching is viewed as being essential. Toxic leadership did not have a statistically significant direct effect on performance; however, it significantly moderates the relationship between perceived internal coaching and performance, indicating that higher levels of toxic leadership attenuate the positive relationship between these variables (but perhaps less than thought initially). On the other hand, the managerial/leadership role did not significantly moderate the relationship between perceived internal coaching and performance. These results suggest that perceived internal coaching constitutes a relevant developmental resource for perceived professional performance, although relational and contextual dynamics may condition its impact, such as whether the culture is more individualistic or collectivist. The presence of toxic leadership appears to weaken the potential positive effect of perceived internal coaching, reinforcing the need for broader organizational interventions, including ethical leadership practices, accountability mechanisms, and psychologically safe work environments. Full article

(This article belongs to the Special Issue Coaching for Positive Organizations and Innovation Management)

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38 pages, 1623 KB

Open AccessArticle

Can Employees Overlead Themselves? The Self-Leadership Overload Paradox in High-Pressure Service and Knowledge Work

by Filiz Mizrak and Umut Elbir

Adm. Sci. 2026, 16(9), 443; https://doi.org/10.3390/admsci16090443 - 11 Sep 2026

Abstract

Self-leadership is increasingly important in service and knowledge-intensive work, yet sustained self-regulation may also create hidden psychological costs. This study introduces self-leadership overload (SLO) as a distinct self-regulatory strain state and examines whether it emerges nonlinearly, whether the self-leadership–SLO association is stronger under [...] Read more.

Self-leadership is increasingly important in service and knowledge-intensive work, yet sustained self-regulation may also create hidden psychological costs. This study introduces self-leadership overload (SLO) as a distinct self-regulatory strain state and examines whether it emerges nonlinearly, whether the self-leadership–SLO association is stronger under high work pressure, and whether SLO shows indirect associations with employee outcomes through work rumination. A two-wave survey of 408 full-time employees across seven service and knowledge-intensive sectors was analyzed using scale-development procedures, iterative PLS-SEM, two-stage nonlinear and moderation models, bootstrapped indirect-effect analysis, incremental-validity tests, and supplementary robustness checks. Self-leadership was positively associated with work happiness and sustainable performance, while its quadratic terms for these outcomes were nonsignificant. By contrast, the quadratic self-leadership–SLO term was positive and significant, indicating a progressively stronger association with overload at higher levels of self-leadership, and work pressure strengthened this association. SLO was associated with lower work happiness and sustainable performance and higher burnout and turnover intention; significant indirect associations through work rumination were observed for all four outcomes. SLO also explained additional variance beyond demographic and employment controls, conventional self-leadership, work pressure, and organizational and personal resources (ΔR² = 0.049–0.123). General organizational resources did not show the hypothesized buffering pattern, whereas health-oriented self-care was negatively associated with overload. The findings refine the self-leadership paradox by showing that a beneficial self-regulatory capability can coexist with an escalating internal burden without a corresponding direct curvilinear downturn in positive outcomes. The study contributes a theoretically bounded and empirically differentiated SLO construct and highlights workload boundaries, recovery, and health-oriented self-care as important conditions for sustainable self-leadership. Full article

(This article belongs to the Special Issue Strategic HR Integration of Self-Leadership: Well-Being, Work Happiness and Performance in Organizations)

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40 pages, 818 KB

Open AccessArticle

Digital Green Hospitality: How Green Marketing and Digitalization Shape Tourist Perceptions and Eco-Friendly Hotel Booking Decisions

by Adisak Suvittawat and Napaporn Janchai

Adm. Sci. 2026, 16(9), 442; https://doi.org/10.3390/admsci16090442 - 11 Sep 2026

Abstract

Growing concern for environmental sustainability has prompted the hospitality sector to adopt environmentally responsible practices that support both business performance and long-term competitiveness. This study explores the extent to which green marketing activities and digital transformation influence tourists’ perceptions and their decisions to [...] Read more.

Growing concern for environmental sustainability has prompted the hospitality sector to adopt environmentally responsible practices that support both business performance and long-term competitiveness. This study explores the extent to which green marketing activities and digital transformation influence tourists’ perceptions and their decisions to reserve eco-friendly accommodation. Data were obtained from visitors to major tourist destinations in three provinces of Thailand through a stratified sampling technique. After screening the questionnaires, 410 usable responses were retained and examined through structural equation modeling to test the proposed relationships. The results indicate that green marketing, digitalization, and tourists’ perceptions play significant roles in shaping accommodation booking behavior. Together, these factors account for a substantial proportion of the variation in eco-friendly hotel booking decisions. Tourist perception was identified as the most influential determinant and served as a significant mediating mechanism through which green marketing and digitalization affected booking intentions. This study extends the sustainable hospitality literature by developing an integrated framework that explains how sustainability-oriented marketing efforts and digital technologies influence consumer decision-making. The findings provide valuable insights for hotel managers seeking to enhance green brand image, improve customer perceptions, and encourage environmentally responsible travel choices through the effective use of digital technologies. Full article

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37 pages, 2087 KB

Open AccessReview

An Integrative Multidimensional Conceptualization of Telework Behavior: A Systematic Review and Grounded Theory Approach

by Sahar Babaei, Saeed Nosratabadi, Thabit Atobishi and Sahar Abu Bakir

Adm. Sci. 2026, 16(9), 441; https://doi.org/10.3390/admsci16090441 - 10 Sep 2026

Abstract

Telework has expanded rapidly, and understanding the behaviors employees enact under it has become correspondingly important. This study develops an integrative conceptual framework specifying the multidimensional nature of telework behavior. A systematic literature review following PRISMA identified 114 review articles, which were analyzed [...] Read more.

Telework has expanded rapidly, and understanding the behaviors employees enact under it has become correspondingly important. This study develops an integrative conceptual framework specifying the multidimensional nature of telework behavior. A systematic literature review following PRISMA identified 114 review articles, which were analyzed using constructivist grounded theory. Six behavioral dimensions were identified, covering performance, communication, environmental, task, policy, and well-being conduct. Antecedents were grouped into individual factors, job characteristics, organizational norms, technological factors, and work environment factors. Outcomes were grouped into job satisfaction, productivity, turnover, health and well-being, work–life balance, and social isolation. Three contextual moderators were identified, namely telework modality, telework preference, and cultural and national context. Fourteen propositions link these categories and are advanced as testable claims rather than established findings, since they are derived from published review evidence and have not been empirically tested. The framework proposes telework behavior as the construct through which the conditions of remote work are translated into employee and organizational outcomes, and it specifies a content domain from which measures of the construct can be developed. It also indicates where organizations can direct policy, training, and intervention. Full article

(This article belongs to the Section Organizational Behavior)

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25 pages, 1380 KB

Open AccessArticle

Economic Sustainability and Workplace Excellence in Spain: An Empirical Analysis

by Ana Cid-Bouzo, Francisco-Jesús Ferreiro-Seoane and Adrián Ríos-Blanco

Adm. Sci. 2026, 16(9), 440; https://doi.org/10.3390/admsci16090440 - 10 Sep 2026

Abstract

The most attractive companies to work for play a crucial role in the sustainability environment. Previous studies have examined the relationship between excellent human resource management and social and environmental sustainability. The aim of this study is to investigate the relationship between workplace [...] Read more.

The most attractive companies to work for play a crucial role in the sustainability environment. Previous studies have examined the relationship between excellent human resource management and social and environmental sustainability. The aim of this study is to investigate the relationship between workplace excellence and economic sustainability. To this end, data from the annual ranking of the Revista de Actualidad Económica of the best places to work in Spain during the period 2013–2023 have been used, where Corporate Social Responsibility (CSR) is considered a key factor. This study uses observational secondary firm-level data covering the period 2013–2023 and applies comparative descriptive and inferential statistical analysis to examine differences between firms included and not included in the ranking. The findings indicate that the most attractive companies to work for are internationalized, large in size, and predominantly operate in the financial and insurance, professional and scientific, information, and energy supply sectors. These companies show better ratios in productivity, results and value added per employee, as well as equity. However, their profitability and solvency do not show significant results over time, so it cannot be clearly concluded that there is a relationship between the best companies to work for and economic sustainability. The practical implications of this study include recommendations for the government to promote complementary policies towards sustainability in general, such as both environmental (environmental certification) and inclusive social measures, among companies demonstrating higher CSR. Full article

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34 pages, 631 KB

Open AccessArticle

Beyond Governance Compliance: Risk Management Committees, Risk Disclosure, and Financial Performance in a Frontier Market

by Khaled Al-Awasa, Krayyem Al-Hajaya, Ahmed Eltweri, Sajead Mowafaq Alshdaifat and Munir Adali

Adm. Sci. 2026, 16(9), 439; https://doi.org/10.3390/admsci16090439 - 10 Sep 2026

Abstract

This study is two-fold. First, it examines the impact of risk management committee characteristics on the level of risk information disclosure (financial, non-financial, and total risk disclosure). Second, it investigates the effect of risk disclosure on financial performance measured by return on equity [...] Read more.

This study is two-fold. First, it examines the impact of risk management committee characteristics on the level of risk information disclosure (financial, non-financial, and total risk disclosure). Second, it investigates the effect of risk disclosure on financial performance measured by return on equity (ROE). Data were collected from the annual reports of 39 banking and insurance companies listed on the Amman Stock Exchange (ASE) during the 2019–2023 period, resulting in 195 initial firm-year observations. After excluding 64 firm-year observations for which risk management committee (RMC) characteristics were unavailable, the final regression sample comprised 131 firm-year observations. Multiple linear regression analysis was employed to test the study hypotheses. The findings indicate that risk disclosure improves with greater committee activity, as measured by the frequency of committee meetings. The results also reveal a significant negative relationship between committee size and non-financial risk disclosure. However, no significant relationship was found between risk disclosure and ROE. The findings demonstrate that governance effectiveness depends more on active committee engagement than on formal committee characteristics, extending current understanding of Risk Management Committee effectiveness. By distinguishing between financial and non-financial risk disclosure, the study provides a more nuanced explanation of how governance mechanisms influence organisational transparency within frontier market environments. Full article

(This article belongs to the Special Issue Critical Perspectives on Management, Accounting, and Finance: Power, Ethics, and Accountability)

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32 pages, 2851 KB

Open AccessArticle

From Incivility to Polarization: A Proposed Reciprocal Model of Workplace Division

by Boshra H. Namin

Adm. Sci. 2026, 16(9), 438; https://doi.org/10.3390/admsci16090438 - 10 Sep 2026

Abstract

Workplace incivility and workplace polarization represent two increasingly significant challenges in contemporary organizations. Although both phenomena have been studied extensively, their interrelationship remains underdeveloped in organizational behavior research. This conceptual study develops an integrative multilevel framework proposing how workplace incivility and workplace polarization [...] Read more.

Workplace incivility and workplace polarization represent two increasingly significant challenges in contemporary organizations. Although both phenomena have been studied extensively, their interrelationship remains underdeveloped in organizational behavior research. This conceptual study develops an integrative multilevel framework proposing how workplace incivility and workplace polarization may become reciprocally connected over time within the organizational context. Drawing on the Incivility Spiral Model, Organizational Justice Theory, and Social Identity Theory, the study proposes that repeated interpersonal incivility may contribute to identity-relevant interpretations and identity threat, which may, in turn, strengthen in-group/out-group differentiation. Trust erosion and emotional contagion may complement this process through relational and affective-transmission mechanisms, creating conditions that may support the emergence of workplace polarization. In turn, workplace polarization may reshape civility norms across perceived group boundaries and make expectations of respectful treatment increasingly group-contingent, thereby increasing the likelihood that subsequent workplace incivility will be directed toward perceived out-group members. The central contribution of this study is to explain how ambiguous interpersonal mistreatment may become interpreted as group-based disrespect and theorize how workplace polarization may make expectations of respectful treatment increasingly contingent on perceived group membership. The proposed model further identifies ethical leadership, organizational justice, psychological safety, and diversity climate as distinct contextual conditions that may influence different stages of the incivility-to-polarization pathway, rather than uniformly moderating the entire reciprocal process. By conceptualizing workplace incivility and workplace polarization as potentially reciprocally linked cross-level processes, this study contributes to theory development on workplace mistreatment, intergroup dynamics, and organizational division. It also outlines directions for longitudinal, experimental, multilevel, and network-based research to empirically examine the proposed relationships and highlights practical implications for fostering more respectful, cohesive, and inclusive work environments. Full article

(This article belongs to the Section Organizational Behavior)

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27 pages, 349 KB

Open AccessArticle

Beyond Platform Work: Algorithmic Management in Platform Labor and Traditional Organizations—The Hungarian Experience

by Tamás Zelles, József Pap and Csaba Makó

Adm. Sci. 2026, 16(9), 437; https://doi.org/10.3390/admsci16090437 - 10 Sep 2026

Abstract

Algorithmic management (AM) is spreading rapidly in platform work and traditional employment, yet empirical research remains platform-centric and skewed towards Western Europe, North America and China, leaving Central and Eastern Europe, especially Hungary, largely absent. This paper reports qualitative fieldwork on AM in [...] Read more.

Algorithmic management (AM) is spreading rapidly in platform work and traditional employment, yet empirical research remains platform-centric and skewed towards Western Europe, North America and China, leaving Central and Eastern Europe, especially Hungary, largely absent. This paper reports qualitative fieldwork on AM in two contrasting Hungarian firms, Data Analytics, a knowledge-intensive business services company, and ConLog, a contract logistics provider. Fieldwork in the EU-funded INCODING project (January 2022–July 2023) combined 15 semi-structured interviews, twelve internal and three external, with participant observation and documentary analysis. A sample limitation applies to one of the two firms: the Data Analytics evidence rests on only four internal interviews (two employees and two managers), so the findings for that case are indicative and exploratory rather than firm-level conclusions. A deliberately asymmetric comparison sets these findings against Hungarian platform labor, using secondary evidence on Uber, Wolt and Bolt from the CrowdWork21 project (2019–2021). Results show heterogeneity. In traditional firms, algorithmic systems sit within managerial hierarchies and produce hybrid human-algorithmic control. The older platform evidence documents real-time monitoring, opaque decision rules and market-mediated feedback that tighten control and erode autonomy. The contrast is a proposition for testing, not a measured difference. Workers in both settings adapt opportunistically, accommodating or partially resisting control. Hungary’s weak industrial relations institutions remain theoretically instructive despite limited generalizability. The contribution lies in the platform versus non-platform comparison, the institutional-bypassing argument and the design authority continuum. Full article

(This article belongs to the Special Issue The Age of AI in the Management of Businesses and Supply Chains)

32 pages, 11483 KB

Open AccessArticle

Generative AI in Organizational Communication: A Mixed-Method Eye-Tracking Study of Content Evaluation, Source Uncertainty, and Human Oversight

by Réka Koteczki and Boglárka Eisinger Balassa

Adm. Sci. 2026, 16(9), 436; https://doi.org/10.3390/admsci16090436 - 9 Sep 2026

Abstract

Generative AI is increasingly integrated into organizational communication workflows, but organizations still have limited empirical evidence on how recipients evaluate AI-supported communication content when its source is not disclosed. This study examines how AI-generated organizational communication content becomes a decision alternative under hidden-source [...] Read more.

Generative AI is increasingly integrated into organizational communication workflows, but organizations still have limited empirical evidence on how recipients evaluate AI-supported communication content when its source is not disclosed. This study examines how AI-generated organizational communication content becomes a decision alternative under hidden-source conditions and what this means for communication management. An exploratory mixed-method eye-tracking experiment was conducted with 20 participants, who evaluated six pairs of organizational communication stimuli, including text-based, image-based, and image-plus-text materials. Each pair contained one AI-generated and one human-created alternative, while the source remained concealed during the initial choice task. Data were collected through paired content-choice tasks, AOI-based eye-tracking with a Tobii Pro Spark 60 Hz screen-based eye tracker, an AI-identification task, and semi-structured post-experiment interviews. Within this six-pair exploratory stimulus set, AI-generated alternatives were selected in 66.7% of participant-by-task decisions, indicating that these specific AI-generated items were not automatically disadvantaged when their origin was hidden. Eye-tracking results showed broadly similar visual attention toward AI-generated and human-created content, while selected alternatives received higher attention than non-selected ones. Interviews revealed that participants evaluated content mainly through perceived quality, structure, professionalism, authenticity, and communicative suitability. The study contributes to research on AI-supported organizational communication by showing that responsible AI use requires human oversight, editorial control, and clear organizational guidelines. Full article

(This article belongs to the Section Organizational Behavior)

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20 pages, 705 KB

Open AccessArticle

Effect of Remote Work on Intention to Stay in Thailand’s Tech Industry: A TOE Framework Perspective

by Detbordin Wongyaprom, Hsiu-Li Chen and Tun-Chih Kou

Adm. Sci. 2026, 16(9), 435; https://doi.org/10.3390/admsci16090435 - 9 Sep 2026

Abstract

This study investigates the determinants of employees’ intention to stay in Thailand’s technology industry under remote work arrangements, using the technology–organisation–environment (TOE) framework as a contextual organising framework and drawing on social exchange and job demands–resources reasoning to explain employee-level attitudinal responses. Drawing [...] Read more.

This study investigates the determinants of employees’ intention to stay in Thailand’s technology industry under remote work arrangements, using the technology–organisation–environment (TOE) framework as a contextual organising framework and drawing on social exchange and job demands–resources reasoning to explain employee-level attitudinal responses. Drawing on survey data from 650 professionals, the study tests a model linking technological, organisational, and environmental conditions to intention to stay through organisational commitment and job satisfaction. The results indicate that favourable technological characteristics, organisational support, communication processes, and government regulatory support strengthen organisational commitment, whereas technological complexity and home environment interference weaken it. Organisational commitment positively influences job satisfaction, which in turn enhances intention to stay. Additional robustness analyses comparing competing structural specifications indicate that the proposed indirect pathway is substantively stable, although a direct organisational commitment–intention-to-stay relationship cannot be ruled out. The study therefore positions TOE as a contextual taxonomy whose employee-level effects operate primarily through attitudinal mechanisms rather than claiming that TOE alone constitutes an individual-level behavioural theory. Full article

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21 pages, 305 KB

Open AccessArticle

Digital Public Services for Sustainable Public-Sector Transformation: The Roles of Trust, User Experience, and Resource Efficiency in Slovenia

by Mateja Gorenc, Aleksandra Grašič and Katarina Aškerc Zadravec

Adm. Sci. 2026, 16(9), 434; https://doi.org/10.3390/admsci16090434 - 9 Sep 2026

Abstract

Digital public services are increasingly recognised as important instruments of digital public governance, supporting administrative efficiency, citizen-centred service delivery, and broader sustainability transitions in the public sector. This study examines how authentication mechanisms, data protection, perceived sustainability benefits, and user experience influence trust [...] Read more.

Digital public services are increasingly recognised as important instruments of digital public governance, supporting administrative efficiency, citizen-centred service delivery, and broader sustainability transitions in the public sector. This study examines how authentication mechanisms, data protection, perceived sustainability benefits, and user experience influence trust and satisfaction with digital public services in Slovenia. A mixed-methods research design was applied, combining quantitative survey data (N = 96) with qualitative insights from 12 anonymous interviews involving users, public-sector employees, and managerial representatives. Quantitative data were analysed using independent-samples t-tests, Spearman correlation analysis, and multiple linear regression, while qualitative data were analysed thematically. The findings support all five hypotheses. Users of services requiring SI-PASS or qualified digital certificates reported significantly higher perceived security. GDPR compliance was positively associated with trust and more favourable service evaluations. Perceived sustainability benefits, particularly reduced paper-based documentation, were strongly linked to positive evaluations of digital public services. User satisfaction was positively associated with accessibility, ease of use, and time savings, while user experience emerged as the strongest predictor of overall satisfaction. The study extends digital governance literature by demonstrating that digital public services function as strategic enablers of sustainable, resource-efficient, and citizen-centred public-sector transformation. Full article

(This article belongs to the Special Issue Strategic Management and Governance for Circular Economy Transitions)

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25 pages, 612 KB

Open AccessArticle

Building and Activating Innovative Human Capital for Organizational Performance: A Qualitative Study of Strategic Talent Management in Automotive Firms

by Yang Mu, Jirapong Ruanggoon and Jakkrit Thavorn

Adm. Sci. 2026, 16(9), 433; https://doi.org/10.3390/admsci16090433 - 8 Sep 2026

Abstract

This study explains the organizational mechanisms through which strategic talent management (STM) forms, activates, and renews innovative human capital (IHC) in Chinese automotive firms. A qualitative process design was used, drawing exclusively on 25 semi-structured interviews with information-rich informants from 16 firms. Thematic [...] Read more.

This study explains the organizational mechanisms through which strategic talent management (STM) forms, activates, and renews innovative human capital (IHC) in Chinese automotive firms. A qualitative process design was used, drawing exclusively on 25 semi-structured interviews with information-rich informants from 16 firms. Thematic analysis supported by NVivo produced 56 first-order codes, 12 second-order themes, and four aggregate dimensions. The findings indicate that participants described STM as a strategic architecture that anticipates capability needs, configures talent portfolios, coordinates expertise across functions, and uses feedback to sustain alignment. IHC formation was associated with the identification of innovation potential, experiential development, external knowledge integration, autonomy, and a supportive learning climate. Participants further linked the organizational use of IHC to activation mechanisms involving commercialization routines, cross-functional execution, incentives, accountability, and multidimensional performance assessment. Participants identified policy uncertainty, technological change, talent scarcity, organizational inertia, digital resistance, and cultural conflict as conditions that could constrain or reshape the STM–IHC process and prompt adaptive responses. Cross-case tensions show that digital systems, incentives, and formal assessment tools can both enable and constrain capability development. The study contributes a mechanism-based explanation of STM, theorizes IHC as an emergent and activatable capability, and identifies structural frictions as process-shaping conditions. Full article

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28 pages, 1300 KB

Open AccessArticle

Operationalising Sustainability Through Workload and Capacity Governance: A Management Control Perspective from Public Higher Education

by Boglárka Eisinger Balassa and László Buics

Adm. Sci. 2026, 16(9), 432; https://doi.org/10.3390/admsci16090432 - 8 Sep 2026

Abstract

Translating sustainability and corporate social responsibility (CSR) commitments into operational management practices remains a challenge for organisations, including public higher education institutions. This study examines workload and capacity governance as an operational domain through which sustainability considerations can inform management-control decisions. Using a [...] Read more.

Translating sustainability and corporate social responsibility (CSR) commitments into operational management practices remains a challenge for organisations, including public higher education institutions. This study examines workload and capacity governance as an operational domain through which sustainability considerations can inform management-control decisions. Using a university enrolment process as an illustrative case, the mixed-method study combines process observation and time tracking, Business Process Modelling, semi-structured interviews, and P-Graph-based workload and capacity modelling. The model maximises completed enrolment cases subject to administrative capacity, processing-time requirements, process dependencies, and a 10–20% uncertainty range for case revisits. Three workload scenarios vary demand across 4400, 2200, and 1460 student cases. Results show declining completion rates as workload increases, with the paper-based second stage remaining particularly capacity-constrained. Interview evidence identifies workload concentration, rework, additional working time, and employee well-being concerns. The study contributes to sustainability-oriented management control research by showing how formal workload and capacity information can support resource allocation, capacity planning, and workload governance while connecting operational workload management with the social dimension of sustainability. The resulting case-derived framework provides a basis for examining these relationships in other administrative settings. Full article

(This article belongs to the Special Issue Integrating Corporate Social Responsibility into Business Strategy for Sustainable Advantage)

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23 pages, 511 KB

Open AccessArticle

Adaptive Architectures Under Macroenvironmental Turbulence: A Comparative Study of Apple, Amazon, and McDonald’s

by Fatine El Ghali Ghorafi

Adm. Sci. 2026, 16(9), 431; https://doi.org/10.3390/admsci16090431 - 8 Sep 2026

Abstract

Purpose: This study examines how large multinational corporations translate sustained macroenvironmental volatility into deliberate strategic reconfiguration processes, and how adaptive mechanisms differ across business models and sectors under shared environmental pressures. Design/Methodology: The study employs a qualitative comparative multiple-case design with abductive logic [...] Read more.

Purpose: This study examines how large multinational corporations translate sustained macroenvironmental volatility into deliberate strategic reconfiguration processes, and how adaptive mechanisms differ across business models and sectors under shared environmental pressures. Design/Methodology: The study employs a qualitative comparative multiple-case design with abductive logic and a longitudinal perspective covering 2019–2024. Apple, Amazon, and McDonald’s were selected through theoretical sampling for their sector heterogeneity, their shared global regulatory and operational exposure, and their contrasting adaptive architectures—vertical integration, platform diversification, and franchising, respectively—rather than a uniform majority-international-revenue criterion. A corpus of 78 primary and secondary documents was analysed through open coding, axial coding, thematic aggregation, cross-case comparison, and pattern matching. Findings: All three firms converge around digitalisation, regulatory compliance, and sustainability as environmental legitimacy requirements rather than differentiating strategic choices. Divergence emerges in execution mechanisms: Apple deploys anticipatory vertical integration; Amazon converts operational complexity into structural barriers; McDonald’s exploits franchise flexibility for local adaptation while preserving brand coherence. The analysis yields an original Adaptive Reconfiguration Cycle (ARC Framework) comprising five iterative stages, evidenced for each firm across the full cycle rather than only its dominant stage. Theoretical Contribution: The study develops an integrated macroenvironment–capability reconfiguration framework that bridges PESTEL analysis, dynamic capabilities theory, and contingency theory, addressing an under-explored integration gap in each tradition. Three theory-building propositions, generated inductively from the three comparative cases and not presented as empirically established relationships, are advanced together with their moderating conditions. Practical Implications: Firms must institutionalise environmental sensing as a permanent strategic function, treat compliance capabilities as competitive assets, and build adaptive capacity as a standing organisational competency. Originality/Value: This study is among the few comparative analyses to integrate PESTEL trigger structures with dynamic capabilities reconfiguration logic across heterogeneous sectors using longitudinal evidence. The ARC Framework is offered as an analytically transferable, theory-generating model with explicit boundary conditions and testable propositions, rather than as a broadly generalisable one. Full article

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21 pages, 1820 KB

Open AccessArticle

Green Accounting and ESG Research in Dynamic Organizational Environments

by Alexandros Garefalakis

Adm. Sci. 2026, 16(9), 430; https://doi.org/10.3390/admsci16090430 - 7 Sep 2026

Abstract

This study examines the development and conceptual structure of research connecting green accounting, sustainability reporting, and ESG performance in dynamic organizational environments. A bibliometric analysis was conducted using 321 Scopus-indexed journal articles published between 2005 and 2026. Bibliometrix, Biblioshiny and VOSviewer were used [...] Read more.

This study examines the development and conceptual structure of research connecting green accounting, sustainability reporting, and ESG performance in dynamic organizational environments. A bibliometric analysis was conducted using 321 Scopus-indexed journal articles published between 2005 and 2026. Bibliometrix, Biblioshiny and VOSviewer were used to analyze scientific production, leading sources and countries, keyword co-occurrence, thematic evolution, and conceptual clusters. The findings reveal a marked increase in scientific production after 2017, followed by particularly strong growth after 2021. Sustainability reporting and sustainability accounting emerged as central themes, with increasing connections to environmental accounting, accountability, green accounting, corporate governance, innovation, financial performance, climate-related disclosure, and digitalization. The results suggest that green accounting is evolving from a specialized environmental measurement practice into a broader organizational information and management control mechanism. Sustainability reporting appears to connect internally generated environmental information with external ESG evaluation and stakeholder accountability. The study integrates previously fragmented research streams and clarifies the role of accounting information in supporting organizational responses to changing regulatory, technological, and stakeholder pressures. It also identifies opportunities for future empirical research on the relationship between green accounting, management control, reporting quality, and ESG performance. Full article

(This article belongs to the Special Issue Management Control and Accounting in Dynamic Organizational Environments)

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