European Management Review最新文献

This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms' decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.

This research aims to investigate the intricate association between research and development (R&D) productivity, specifically assessed through Total Factor Productivity (TFP), and various dimensions of firm growth. Our analysis provides a comprehensive examination of different aspects of growth, including sales, productivity, and employment growth. In addition, we investigate the role of R&D investment in conjunction with R&D productivity to provide clear insights into this multifaceted relationship. Although conventional wisdom suggests a positive relationship between R&D and firm growth, our empirical exploration reveals a more intricate reality. Using 164 non-financial firms listed on the FTSE 350, our findings indicate that while R&D indeed contributes significantly to firm growth, the nature of this influence is contingent upon the specific dimension of growth under consideration and the adopted empirical models. For example, our baseline model shows a positive relationship between R&D productivity and sales and productivity growth. However, this result does not hold for employment growth. This study makes a substantial contribution to the existing body of research on R&D by illuminating the indirect intricacies of this relationship, offering practical insights for both scholars and industry professionals navigating the complex landscape of R&D-induced growth within the economic milieu.

Despite the prevalence of punishment as a method of enforcing organizational policies, management literature provides little guidance on the impact of punishment on individuals' work performance. A sample of 412 professional soccer players in England's Premier League was utilized to collect unobtrusive, longitudinal data to better understand how individuals react to punishments in their workplace. Our findings indicate that individuals deploy significantly more effort (run more kilometers) following a punishment. However, the findings also indicate that individuals do not perform better following the administration of punishment. In fact, their performance is significantly lower than before the punishment. Although individuals work harder, they actually perform weaker. Further, we found that, when punished more than their team members, individuals deploy significantly more effort than individuals who get punished less than their team members but perform significantly weaker than those individuals.

This article explores the pivotal role of causal identification in the domain of management research and its alignment with theory creation. It seeks to stimulate thought about how researchers can approach theories and their causal identification with a review of the canonical methods. The article first addresses the intricacies of identification and the principal methodologies that researchers have recently employed in their investigations. Subsequently, it delves into the inherent costs associated with identification, specifically the need for additional assumptions, and the potential constraints on generalizability. It also promotes a more thoroughly examination of the nature of endogeneity. Finally, it explores how the link between causal identification and theory legitimacy could generate superstitious trajectories.

The purpose of the paper is to explore the multi-dimensional and intersecting nature of proximity to drive innovation performance. Applying a multi-dimensional proximity framework, the study provides a deeper understanding of the importance of substitution and overlap mechanisms in the relation between geographical and cognitive proximity dimensions in innovation performance. The paper further analyses the moderation effect of organisational innovation in this relationship. Multivariate analysis proves the interaction effects between geographical and cognitive proximity, where cognitive proximity both substitutes and complements geographical proximity. However, external knowledge search for innovation along proximity dimensions differs depending on the type of innovation. Our findings corroborate the proximity paradox caused by lock-in effects with the optimal level of proximity influenced by the interdependencies between proximity dimensions. This inverse U-shaped relationship is flatter for firms that have adopted organisational innovation. External knowledge linkages should be tailored to the favourable characteristic of proximity to enhance firm innovation performance.

This conceptual work critically examines how employees in multinational corporations (MNCs) receive performance management (PM) systems. Employee acceptance of the PM system across MNCs' subsidiaries is critical for PM effectiveness. Furthermore, the context plays a significant role in determining employee acceptance of the PM, and this varies widely across borders. The paper uses the lens of reciprocity theory to propose a conceptual PM framework to advance employee acceptability of PM. Four key steps in the framework assess the acceptability of PM at different stages, ensuring the PM system evolves and improves with each stage. These steps include analysing the context of the subsidiary, developing and applying management actions that reflect the goals of the MNC, its subsidiaries and individual employees and embedding the customised PM process across the MNC to foster trust and the perception of fairness. The framework's value for practitioners is to increase employees' probability of accepting the PM. We conclude that multinationals must pay more attention to the PM context across their borders, particularly the cultural context.

Self-transcendence as a concept is increasingly found in leadership literature—yet in diverse ways. It is this diversity that serves as the motivation for the current article in which we develop a comprehensive and coherent conceptualization of self-transcendence for leadership research. We demonstrate that self-transcendence is the cognitive orientation of accepting something other than one's self to be of highest worth. We show that this something, which is greater than the self, may take four different forms: other people, social collectives, moral principles and ideals, or metaphysical beings. We contribute to leadership research by linking each greater something to one theory: servant, transformational, moral, and spiritual leadership. Our conceptualization of self-transcendence allows us to integrate different leadership theories into a meta-perspective of self-transcendent leadership. We conclude with implications for leadership research as well as practice.

A substantial body of research has documented that personality traits, namely, negative personality traits generally known as the dark triad, play a significant role in determining entrepreneurial intention. However, despite the important role that parents play in the construction of their children's personality traits, studies examining the role of family business exposure on these socially aversive traits and its effect on the development of entrepreneurial intention are rarely developed. The current research is set to fill this gap through a quantitative approach based on a sample of 896 students. More specifically, we test the moderating effect of family business exposure on the relationship between dark triad personality traits and entrepreneurial intention. Our results provide evidence that narcissism and psychopathy have a direct effect on entrepreneurial intention and that family business exposure moderates the relationship between Machiavellianism and entrepreneurial intention. Several implications for educators and public policies are discussed.

Most studies in management and leadership argue that employees' job satisfaction is higher when they have a competent leader who provides social support and expects high performance. However, based on research on job attitudes, we could also draw very different conclusions, such that employees observe and judge their leaders from different attitudinal viewpoints, depending on whether they are satisfied or dissatisfied with their jobs. This study explicitly investigates whether job satisfaction functions as an antecedent or an outcome of employees' experiences of leader behavior. Utilizing a cross-lagged panel design with two data-collection points, we analyzed a sample of 638 individuals working across 34 organizations in Finland. Our findings underscore that the positive associations between employees' job satisfaction and favorable perceptions of leaders' behavior are primarily driven by job satisfaction itself. In light of these results, we introduce the “Job Attitude–Interpretation Model of Leader Perceptions,” offering valuable insights into how job satisfaction acts as an attitudinal lens that biases employees' evaluative judgments about their leaders.

Despite the current knowledge about the influence of peers in the workplace, we still know relatively little about the boundary conditions that may strengthen or weaken the adverse impact of coworker-initiated incivility on targets' behavioral outcomes. Drawing upon self-regulation impairment theory, this study aims to shed light on the impact of coworker incivility on targets' organizational deviance (e.g., working slower and taking longer breaks) and proposes that trait conscientiousness and gender can serve as self-regulatory resources that jointly buffer its adverse impact. Survey data were collected from 401 employees nested in 83 teams in a large public organization in Thailand. The hypotheses were tested using multilevel structural equation modeling. Two-way interaction analyses revealed that the effect of coworker incivility on supervisor-rated organizational deviance was less pronounced among those with high levels of conscientiousness and among female targets. Three-way interaction effects on both self-rated and supervisor-rated organizational deviance were also observed. Specifically, the results showed that targets with high levels of conscientiousness, regardless of gender, showed lower tendencies to engage in organizational deviance. Conversely, among targets with low conscientiousness levels, men were most likely to engage in organizational deviance, while women were also prone to do so, albeit to a lesser extent. The present findings emphasize the importance of considering individual differences in self-regulation when addressing the detrimental effects of incivility.