This study develops and empirically validates a Participation–Learning–Innovation–Performance chain by integrating employees’ budgetary participation, learning goal orientation, innovative behaviors, and job performance. In particular, this study evaluates the mediating effect of employees’ learning goal orientation on the relationship between their budgetary participation and innovative behaviors, and then examines the performance effect of these innovative behaviors on subsequent job performance. The hypotheses were empirically tested using a sample of 337 mid- and low-level managers from business organizations in Vietnam. Partial least squares-structural equation modeling was performed to test the hypotheses. The findings indicate that: (1) Employees’ learning goal orientation acts as a transmitting device that connects their budgetary participation and innovative behaviors, and (2) these behaviors in turn lead to enhanced job performance. From these findings, this study proposes theoretical and managerial implications regarding designing a favorable budgetary environment for positive employees’ performance outcomes.

Download

Purpose - Customer orientation of service employees relates to customer satisfaction and loyalty, sales growth and business performance. Drawing from conservation of resources (COR) theory, the aim of this study was to test the interactive effects of service employees' role clarity and learning goal orientation on customer orientation. Specifically, it was hypothesized that even under conditions of low role clarity, service employees with high learning goal orientation would maintain a high level of customer orientation. Design/methodology/approach - Participants were 323 employees of 4- and 5-star hotels in Singapore. Using questionnaires, they reported their role clarity, learning goal orientation and customer orientation. For hypothesis testing, moderated regression analysis was performed. Findings - Role clarity and learning goal orientation were significantly related to customer orientation, and in support of the hypothesis, the interaction effect of role clarity and learning goal orientation was also significant. With high role clarity, all employees showed high customer orientation. But with low role clarity, only employees with high learning goal orientation demonstrated high customer orientation. Practical implications - The recommendations from this study are to include learning goal orientation as a selection criterion for service employees and to clearly define the roles of existing service employees, especially for those with low learning goal orientation. Originality/value - The originality and value of this study lies in highlighting the importance of learning goal orientation especially under conditions of low role clarity.

Purpose – Drawing upon the resource-based view and the contingency theory, the purpose of this paper is to build and test a framework of: the interaction between market orientation (MO) and accountants’ participation in strategic decision making; and its subsequent effect on the use of management accounting systems (MASs), which, in turn, enhances firm performance. Design/methodology/approach – The hypotheses were empirically tested using partial least squarestructural equation modeling with survey data from 171 large business firms in Vietnam. The standardized root mean squared residual value of the composite model was also examined using SmartPLS3 to test the model fit. The marker-variable technique was employed to test common method bias. Findings – This study has two key findings: first, the use of MAS (in terms of broad scope, timeliness, aggregation, and integration) mediates the effect of MO on firm performance. Second, the degree of accountants’ participation in strategic decision making elevates the positive relationship between MO and the use of MAS. Originality/value – This study is one of the first empirical attempts to test the contingent roles of accountants’ participation in strategic decision making and the use of MAS information in driving performance of market-oriented firms in the context of a transition market.

Purpose Although publicly listed firms in Sri Lanka have been increasingly adapting sustainability reporting into their annual reporting practices, a limited number of firms prepare sustainability reports by integrating sustainable development goals (SDGs) into reporting mechanisms. This study attempts to develop an index to monitor firms' sustainability reporting practices based on Global Reporting Institute (GRI) guidelines integrating SDGs. Design/methodology/approach This paper develops a sustainability score index using the 17 SDGs utilising the results of content analysis of corporate annual reports of a selected sample of 100 firms listed on the Colombo Stock Exchange (CSE). Principal component analysis was employed to examine the reliability of data in the developed index. Findings Findings show that the developed scoring index is efficient for evaluating the contents of the sustainability reports of Sri Lankan firms. Sustainability reporting practises with regard to the SDGs were observed to have a turbulent period from 2015 to 2019 and the SDGs 12 and 15 were identified to be mostly reported in Sri Lankan corporate sustainability reports. Research limitations/implications The results of the study add to knowledge on the monitoring of sustainability reporting practises with reference to SDGs. The study outcomes are useful for the investors, stakeholders, and statutory bodies to measure the sustainable performance of business firms and assess the firm’s commitment towards the global sustainability agenda. Originality/value To the best of our knowledge, this is the first study that constructs a sustainability reporting score index integrating SDGs.

Purpose COVID-19 has immensely disrupted business dynamism, providing catalyst innovation opportunities and transposing society's perception of disruptive technology (DT). This research increases the understanding of the impact of the pandemic in influencing the way organizations perceive DT and whether any mitigating factors were considered when deciding to adopt new technology during the pandemic. Design/methodology/approach A qualitative approach was adopted in this research, consisting of 14 semi-structured interviews with eight senior managers and six employees, representing both the private and public sectors in New Zealand. All participants had in-depth knowledge of organizational DT adoption during the pandemic. Two separate sets of semi-structured interviews were used to enable comparison between senior managers' and employees' experiences of organizational adoption of DT post-emergence of COVID-19. Due to the nature of this research being conducted on organizational adoption of DT during the pandemic, time constraints and sample size were two of the key limitations of this research. Specifically, potential participants widely cited unavailability due to additional pressure from COVID-19. Given the limited research in this area, this study is explorative by nature and adds significant insights to the literature. Findings The findings suggest that COVID-19 has contributed towards an increased acceptance of, reliance on and adoption of DT across both organizational and social landscapes. The authors found that one of the reasons COVID-19 expedites the adoption of DT correlates with the notion of technology dependency, with organizations citing DT as a viable part of a business continuity plan (BCP) to counter the unpredictability of ongoing disruptive events associated with COVID-19 or any similar disruption which may be on the horizon. These findings are highly relevant as they suggest that the labor market in New Zealand is flexible so organizations and employees can adapt to DT and COVID-19. Originality/value This research adds much-needed insight into the emerging field of research that examines COVID-19's impact on the adoption of DT from both management and employee perspectives.