Theory Testing and Process Evidence in Accounting Experiments

This paper discusses the role of process evidence in accounting research. We define process evidence broadly as data providing insight into how and why cause-effect relationships occur, and we provide a framework to guide the provision and evaluation of process evidence in accounting studies. Our definition allows for an expanded understanding of techniques for gathering process evidence. The framework highlights the importance of the study’s goals and theory in choosing how to provide process evidence as well as how much process evidence to provide. The paper also outlines the strengths and limitations of three approaches to providing process evidence: mediation, moderation, and multiple-study based designs. We provide recommendations for best practices for each approach to minimize threats to validity and maximize the value of process evidence.

Entrepreneurial orientation and performance of SMEs: the roles of marketing capabilities and social media usage

Purpose Small and medium-sized enterprises (SMEs) are an important contributor to emerging countries’ economic growth. However, SMEs have been struggling to sustain their performance in a highly competitive environment. Thus, this study aims to re-examine the effect of SMEs’ entrepreneurial orientation (EO) on firms’ performance during the COVID-19. This study has also studied the moderating role of social media usage and the mediating role of marketing capabilities and social media usage. Design/methodology/approach This study used a structured questionnaire for data collection, where the unit of analysis was the manager or owner of SMEs. The data were analyzed using partial least square-structural equation modeling. Findings The findings show that an EO has a significant and positive effect on an SME’s performance, but the outcomes are conditional on the role of social media and marketing capabilities. The empirical results reveal that marketing capabilities significantly mediate the relationship between EO and SME performance. In addition, social media usage moderates the relationship between EO and SME performance and it also partially mediates the EO-performance nexus of SMEs. Finally, this study discovers that the EO-Performance nexus of SMEs is serially mediated by social media usage and marketing capabilities. Research limitations/implications This study has important implications for SMEs that are seeking to gain a competitive advantage. For example, an SME should deploy market activities through social media channels. In situations such as a pandemic and uncertainty, this could be the most effective tool. Originality/value This study builds a theory-based mediation-moderation model to explain the link between EO and SME performance. In explaining mediation-moderation effects, the current study provides insight into EO-performance relationships. Moreover, the current model facilitates exploring whether serial mediation passes through social media usage and market capabilities. Therefore, with new findings, the study extends the literature on serial mediation in the EO-performance of SMEs. Additionally, this study extends the literature on the moderating role of social media on SMEs in Indonesia, which has not been investigated. Besides, the current study adds new insight into the EO-performance of SME in COVID-19 condition.

Does Green Human Resource Practices Enhance Sustainable Environmental Performance, Mediation Moderation Analysis

The study examines the significant impact of green human resource practices on the environmental performance mediating through green psychological climate and moderated through green organizational culture. Digging in the literature gives that environmental performance is affected positively by the green human resources, the study chose to impart a difference by investigating a mediation moderation model. To do so, primary data is being collected using a structured questionnaire and analyzed through regression models. The results of the study show that the environmental performance is affected 74% alone by the green human resource practices, with 25% mediation of green psychological climate and 7% moderated effect of green organizational culture.

Impact of Perceived Risk on Tourist Satisfaction and Future Travel Intentions: A Mediation–Moderation Analysis

This research study is conducted in the Kashmir Valley, which is rated heavenly for its natural beauty. However, it is also perceived as risky by the outsiders since 1989. Earlier, it was a very popular destination for tourists and for shooting of films. Kashmir still gets good number of tourists, but the puzzle of impact of perceived risks on their behaviour still remains blurred. This research study is an attempt to understand the behaviour of tourists visiting Kashmir in terms of satisfaction from tour and future travel-related intentions as an outcome of perceived risk. Tourist satisfaction as mediator and demographic variables as moderator are carried out to gain insight into the behaviour of these tourists. The results of the study show that tourist satisfaction and future travel intentions of tourists in the Kashmir Valley are not impacted by their perception of risks. The results are a valuable input for DMOs that suggests that risks at the destination cannot be taken as the default barrier to the promotion of tourism. The necessary supply-side interventions at the destination to mitigate identified perceived risks by tourists and tourism relationship strategies at the demand side to address tour satisfaction can reflect in rewarding future travel intentions like revisits and recommendations.

Green and Sustainable Entrepreneurial Intentions: A Mediation-Moderation Perspective

This research was aimed to investigate the connection between the social networking sites and green entrepreneurship intentions through a mediated-moderated model. The study was based on the Shepero’s model of entrepreneurship intentions and Ajzen’s theory of planned behavior. The study design reflects that social networking sites and green entrepreneurship intentions are mediated by risk propensity and self-efficacy, while self-efficacy and green entrepreneurship intentions’ relationship is further moderated by subjective norms. A well-structured and self-administered questionnaire was used to collect data from 500 respondents. The data were analyzed, and hypotheses were tested using PLS-SEM. The study findings confirmed that there exists a positive and significant link between social networking sites and green entrepreneurship intentions through the indirect effect of risk propensity and self-efficacy. However, the findings regarding moderating effect indicated that subjective norms have no significant impact between the self-efficacy and green entrepreneurship intentions. The study findings have significant academic and practical implications for government representatives, policymakers, and entrepreneurial educational institutes that can use these findings.

Management of Green Intellectual Capital: Evidence-Based Literature Review and Future Directions

This paper presents a systematic, evidence-based review of Green Intellectual Capital (GIC) management, a construct first introduced in 2008 and increasingly recognized as a management concept in recent years. This review covers the literature on GIC from 2008 to 2020 and addresses the role played by intellectual capital as a framework to promote sustainability in organizations. With the aim of clarifying our knowledge on the application of the GIC paradigm, this paper reviews the findings on the outcomes achieved by organizations that adopt the GIC paradigm, the antecedents and possible mediation-moderation factors that enhance this process, and the contexts in which such outcomes emerge. Findings show that GIC offers a significant framework for promoting sustainability in organizations. However, even though this study underlines the increasing trend of GIC, there remains very little reliable data on the subject, particularly addressing the role played by GIC as a framework to promote sustainability in organizations. This literature review is valuable for both researchers and practitioners. From a theoretical point of view, it allows one to synthesize the outcomes of GIC to better delineate how it affects organizations and the environment. From a practical point of view, opening a debate about the actual outcomes of GIC allows one to overcome the theory–practice divide, making the value of GIC more accessible to practitioners and managers and pushing them to opt for a green shift in their organizations.

Understanding the Role of Race and Procedural Justice on the Support for Police Body-Worn Cameras and Reporting Crime

Body-worn cameras (BWCs) among police officers have garnered mixed support among community members. On the one hand, proponents of BWCs contend that there are benefits of BWCs such as reduction of complaints, increase legitimacy, decrease unlawful shootings, and increase transparency. On the other, certain community members maintain less support for BWCs, citing that while police officers wear BWCs, it violates police–citizen interaction privacy. Although there is mixed support for BWCs among community members, little is known as to whether race plays a role in support for BWCs and whether confidence in the police relates to reporting crime/procedural justice, leading to support for BWCs. The current study used two mediation moderation analyses to examine whether race moderated the relationship between confidence in the police and reporting crime/procedural justice, leading to support for BWCs while controlling for police legitimacy and effectiveness. The first model suggests that race moderated the relationship between confidence in the police and reporting crime but not the relationship between reporting crime and support for BWCs. The second model revealed that race did not moderate the relationship between confidence in the police and procedural justice. Also, race did not moderate the relationship between procedural justice and support for BWCs. Implications are discussed.