Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Business

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 91 - 120 of 12831

Full-Text Articles in Entire DC Network

Performance, Pressure, And Prescription: A Qualitative Investigation Of Maladaptive Coping In Collegiate Cheerleading, Chris Corr, Taylor Behl Jul 2026

Performance, Pressure, And Prescription: A Qualitative Investigation Of Maladaptive Coping In Collegiate Cheerleading, Chris Corr, Taylor Behl

Journal of Athlete Development and Experience

While cheerleading is a staple among athletics competition in the United States, cheerleading has perennially struggled to achieve legitimacy as a competitive and rigorous sport. However, cheerleaders experience similar stressors to those of their athlete peers. In addition, cheerleaders occupy unique and distinct stressors pertaining to expectations for appearance and behavior. While extant research has examined maladaptive coping mechanisms among competing athletes, the distinct pressures and stressors associated with cheerleading may be associated with unique engagement in maladaptive coping. Accordingly, the present study sought to examine the prevalence and propensity of maladaptive coping behaviors among a sample of current and …


'It's Going To Be Colder Than San Diego': Pre-Transition Experiences Of American Postgraduate Athletes At One British University, Lara Killick, Pete Schroeder Jul 2026

'It's Going To Be Colder Than San Diego': Pre-Transition Experiences Of American Postgraduate Athletes At One British University, Lara Killick, Pete Schroeder

Journal of Athlete Development and Experience

Athlete migration is a visible element of the sport-globalization nexus. At the intercollegiate level, a new migration pattern has recently emerged. Numerous British universities are recruiting American postgraduate athletes for a variety of sports. International athlete migration has been examined using the cultural transition model (CTM) (Ryba et al., 2016). CTM features three phases that profile the developmental tracks migrant athletes experience in a new culture. This study used CTM to qualitatively explore the pre-transition experiences of American postgraduate athletes. Nineteen Americans playing at one British university were interviewed prior to the 2022-23 academic year. Data were recorded, transcribed, and …


An Introduction To The China Land Sales Data Set: The Universe Of Land-Use-Right Transfers In China 2000-2022, Yilin Hou, Lin Li, Qiang Ren Jul 2026

An Introduction To The China Land Sales Data Set: The Universe Of Land-Use-Right Transfers In China 2000-2022, Yilin Hou, Lin Li, Qiang Ren

Center for Policy Research

The China Land Sales Data Set (2000-2022) includes the universe of land-use-right sales in China in the first 23 years of the 21st century, a period of the fastest mass urbanization and intense infrastructure construction in China’s history, that accompanied the rapid growth of China’s economy and household income. For this reason, this data set carries substance in many ways for anyone who needs to understand the occurrences in China of that period. The phrase “land sale” refers to the transfer of land-use right from the state as the sole owner of urban land to any individual, firm or entity …


Entrepreneurship Ecosystems, Desire, And Convergence, Kyle Scott Jul 2026

Entrepreneurship Ecosystems, Desire, And Convergence, Kyle Scott

Journal of Business & Entrepreneurship

Entrepreneurship ecosystem research explains convergence through mechanisms such as informational cascades, institutional isomorphism, herding, clustering, and knowledge spillovers. While these perspectives account for how convergence occurs, they provide a more limited explanation of why entrepreneurs, investors, and other ecosystem participants come to pursue the same ventures, industries, and measures of success. This paper argues that convergence reflects the social mediation of desire. Drawing on René Girard's theory of mimetic desire, it develops a conceptual framework explaining how entrepreneurial desire becomes aligned within shared evaluative environments. The paper advances three propositions. First, ecosystems characterized by evaluative monism are more likely to …


Employing Derivatives In Exchange-Traded Funds: International Perspective And Polish Evidence, Tomasz Miziołek Jul 2026

Employing Derivatives In Exchange-Traded Funds: International Perspective And Polish Evidence, Tomasz Miziołek

Journal of Banking and Financial Economics

The main aims of the paper are to examine the use of derivatives by 13 exchange-traded funds primarily listed on the Warsaw Stock Exchange over 2010–2025, including their magnitude and functions, and to identify patterns in derivative use over the past three decades worldwide. The results reveal that derivative use was common among exchange-traded funds listed on the Warsaw Stock Exchange; however, it was limited to basic applications. Futures (standard, e-mini, and micro e-mini) were used to obtain leveraged or inverse market exposure or as a supplement to equity holdings, total return swaps were used for synthetic replication, and forwards …


The Influence Of Pestle Factors On Organizational Culture, Structures, And Operational Risks Within Multinational Enterprises In The East African Community: A Qualitative Study, Sherria Mcguire Jul 2026

The Influence Of Pestle Factors On Organizational Culture, Structures, And Operational Risks Within Multinational Enterprises In The East African Community: A Qualitative Study, Sherria Mcguire

Doctoral Dissertations and Projects

This qualitative multiple-case study investigated the impact of political, economic, social, technological, environmental, and legal (PESTLE) factors on the structures, culture, and operational risks of multinational enterprises (MNEs) operating within the East African Community (EAC). Despite the recognized importance of macro-environmental analysis in international business research, limited empirical research had examined how PESTLE factors systematically shape operational risks in institutionally diverse and emerging markets. The study addressed the lack of a structured framework for evaluating these risks, which contributed to misalignment between host country conditions and organizational strategies. This study employed a pragmatic qualitative multiple-case study design, informed by research …


Founder Teams, Social Networks, And New Firm Performance, Joyce Zhou, Jun Yu, Arturo Rodriguez, Josh Tolleson Jul 2026

Founder Teams, Social Networks, And New Firm Performance, Joyce Zhou, Jun Yu, Arturo Rodriguez, Josh Tolleson

Journal of Business & Entrepreneurship

Research has shown that entrepreneurs’ social networks have a positive effect on the performance of new business ventures. However, much of the research in this area has focused on the individual entrepreneur, even though it is recognized that most new business ventures are started by a team of entrepreneurs. Integrating theories of social networks, top-management teams, and the resource-based view, this study focuses on the effect of the characteristics of entrepreneur teams on entrepreneurial social networks as well as the availability of resources made possible by these social networks. It also examines the potential for team cohesion to moderate the …


Deviant By Design: How Institutional Forces And Analyst Scrutiny Shape Financial Policy Deviance And Convergence, Jonathan W. Hensley Jul 2026

Deviant By Design: How Institutional Forces And Analyst Scrutiny Shape Financial Policy Deviance And Convergence, Jonathan W. Hensley

Electronic Theses and Dissertations 2020 - Present

This dissertation explores the institutional and economic forces shaping corporate financial policy, specifically examining why firms deviate from industry-typical leverage and cash holdings, whether they converge toward these norms, and the performance implications of such trajectories. I develop a framework, rooted in institutional theory and dynamic capital structure literature, that characterizes firms with extreme, multi-year financial policies as "deviant by design." While managers might maintain non-normative leverage or cash positions for firm-specific efficiency gains, these choices often clash with established industry templates, leading to legitimacy costs and institutional pressure for conformity.

Using a longitudinal panel of U.S. public firms from …


From Pensions To Portfolios: How Retirement Financialization Reshapes Women's Retirement Security In The United States, Elena Lam, Evelyn Williams, Raylynn Miller Jul 2026

From Pensions To Portfolios: How Retirement Financialization Reshapes Women's Retirement Security In The United States, Elena Lam, Evelyn Williams, Raylynn Miller

Scholarly Horizons: University of Minnesota, Morris Undergraduate Journal

This paper examines how the financialization of retirement has reshaped women’s retirement security in the United States. Rather than focusing primarily on the gender wage gap, the paper argues that the shift from defined-benefit (DB) pensions to defined-contribution (DC) retirement accounts has transformed retirement from a system based on institutional guarantees into one that depends on uninterrupted employment, regular contributions, financial knowledge, and market performance. Through a review of existing literature and U.S. retirement data, the paper shows how retirement risk has increasingly been transferred from employers and collective institutions to individual workers. The analysis identifies several mechanisms through which …


How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D. Jul 2026

How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D.

International Journal for Business Education

This paper explores advanced educators’ digital working capabilities in online language teaching, with a particular focus on sharing Finnish language and culture in a foreign context. Cultural and linguistic knowledge play a significant role in enhancing students’ motivation to study foreign languages. In today’s educational environment, digitalisation and globalisation exert an increasing influence on foreign language teaching and learning.

The digital learning environment has brought about a paradigm shift in foreign language didactics. Digital language learning is both challenging and holistic in nature. Continued foreign language learning is simultaneously an individual and a social process, as digital learning cultures impose …


Exploring Hotel Sustainability Through A Service Design Lens: An Espoused Theory Vs. Theory-In-Use Perspective, Cindy Yoonjoung Heo, Jaehyun Park, Sanqi Yang, Chen Ni, Lei Tang, Lei Yu, Julneth Rogenhofer, Geraldine Assen Jul 2026

Exploring Hotel Sustainability Through A Service Design Lens: An Espoused Theory Vs. Theory-In-Use Perspective, Cindy Yoonjoung Heo, Jaehyun Park, Sanqi Yang, Chen Ni, Lei Tang, Lei Yu, Julneth Rogenhofer, Geraldine Assen

ICHRIE Research Reports

Sustainability is now widely embedded in hotel strategies, but it is often assessed through what hotels communicate rather than what guests actually experience. This study examines that disconnect by drawing on Argyris and Schön’s distinction between espoused theory and theory-in-use, combined with a service design perspective. Using document analysis alongside in-situ observations at the front desk and in guest rooms, the study looks at how sustainability appears across service touchpoints and whether it is likely to be noticed and understood by guests. The findings suggest that many initiatives are operationally in place but remain largely out of sight during the …


Signal And Substance: Why Methodological Sophistication Fails To Guarantee Inference, Aamir Rashid, Rizwana Rasheed Jul 2026

Signal And Substance: Why Methodological Sophistication Fails To Guarantee Inference, Aamir Rashid, Rizwana Rasheed

Publications and Research

Despite increasing analytical sophistication, empirical research in organization studies continues to suffer from fragile inference, uneven theoretical accumulation, and contested credibility. This paper seeks to explain why these problems persist by shifting attention from authors’ methodological choices to the evaluative dynamics of peer review. Adopting a conceptual and theory-analytic approach, the paper theorizes peer review as an inferential gatekeeping system. Drawing on research design, theory evaluation, and philosophy-of-science literatures, this study develops an analytical framework to examine how evaluative routines shape what constitutes empirical rigor during the review process. The analysis identifies five recurring reviewer blind spots: inferential scope inflation, …


Marketing Strategies To Increase Student Enrollment To Generate Revenue, Jermaine R. Mccain Jul 2026

Marketing Strategies To Increase Student Enrollment To Generate Revenue, Jermaine R. Mccain

Walden Dissertations and Doctoral Studies

Declining student enrollment can reduce district revenue and limit a public school’s ability to sustain educational programs, staffing, and overall organizational effectiveness. Public school business leaders who lack effective marketing strategies to increase student enrollment may experience financial instability, limiting their organization’s capacity to maintain long-term operational sustainability. Grounded in consumer choice theory, the purpose of this qualitative pragmatic inquiry was to identify and explore effective marketing strategies public school business leaders use to increase student enrollment to generate district revenue. Participants were six public school business leaders in the southeastern United States. Data were collected through semistructured interviews and …


The Ethical Shadow: A Jungian Inquiry Into The Paradoxes Of Authentic Leadership, S. Eissa Hashemi Jul 2026

The Ethical Shadow: A Jungian Inquiry Into The Paradoxes Of Authentic Leadership, S. Eissa Hashemi

The Journal of Values-Based Leadership

This paper examines the “authenticity paradox” in leadership through the lens of Jungian psychology, moving beyond traditional behavioral frameworks to explore the depth of the leader’s psyche. Drawing on Shaw’s (2023) pillars of authenticity — self, followers, and context — the study investigates how leaders navigate conflicting existential and relational demands. By utilizing the concept of individuation, the paper analyzes the tension between the “unified self” and the “fluid self,” particularly as it relates to Mostafa Malekian’s (2021) five dimensions of self-alignment. The research highlights a “central clash” within the cultural context, where collective archetypes and cultural complexes impose idealized …


The Culture Metaphor: A Simple Guide To Creating Healthier Organizations, Matthew I. Horner, T. Daniel White, Rylan M. Charlton, Daphne Ds Deporres Jul 2026

The Culture Metaphor: A Simple Guide To Creating Healthier Organizations, Matthew I. Horner, T. Daniel White, Rylan M. Charlton, Daphne Ds Deporres

The Journal of Values-Based Leadership

In this paper, culture is conceptualized as a living system where every organizational decision and interpersonal interaction is a source of nourishment. Employing this metaphor, a leader’s visible actions, such as policy and resource decisions, serve as macronutrients, while exchanges between organizational members, such as email correspondence and meeting behavior, act as micronutrients that feed culture. An organization’s cultural health, therefore, depends on a balanced diet in which behaviors align with stated values. Leaders, as chief dietitians, identify and resolve deficiencies to build trust, enhance well-being, and improve performance. Actionable strategies for diagnosing and feeding culture are provided to help …


Mental Health Self-Perceptions And Resource Utilization In Undergraduate Students At Binghamton University, Nicole J. Dreznin, Sarah Marcus Jul 2026

Mental Health Self-Perceptions And Resource Utilization In Undergraduate Students At Binghamton University, Nicole J. Dreznin, Sarah Marcus

Binghamton University Undergraduate Journal

Undergraduate students face increasing rates of mental health challenges, however discrepancies in mental health literacy and utilization of resources may exist across student populations. This study examined the perceptions of mental health in undergraduate students at Binghamton University and if they differed among STEM vs non-STEM, man vs. women, and first-generation vs. continuing generation undergraduate students. A 20-question survey, containing 5 demographic questions and 15 mental health related questions was distributed through Qualtrics to 9 undergraduate classes. The available response choices were based on the Likert scale. A total of 1266 students participated.  Chi square tests of independence were done …


2026-07-06 Message From The President, Morehead State University. Staff Congress. Jul 2026

2026-07-06 Message From The President, Morehead State University. Staff Congress.

Staff Congress Records

Message sent on July 6, 2026 by the President to the campus community regarding upcoming dates of importance, new Carnegie Designation, new building openings and dedications campus personnel announcements and other updates.


The Roles Of Shame In Ex-Christians' Personal Experiences And Deconversion Journeys, Anaya Bruno Jul 2026

The Roles Of Shame In Ex-Christians' Personal Experiences And Deconversion Journeys, Anaya Bruno

Florida Atlantic Undergraduate Research Journal

Although the benefits of religion on individuals’ mental wellbeing have been well-studied, research exploring aspects of religion that may prove harmful to mental wellbeing is limited. This study explores the roles of shame in the experiences of ex-Christians that led to their deconversion. The study’s results have implications for understanding the experiences of religious trauma, considering that chronic shame has been linked to the development of trauma. Respondents, recruited via Reddit, answered survey questions about the ways in which they perceived shame to influence their religious experiences, personal experiences, and religious deconversion. Inductive thematic analysis was utilized to derive themes …


Infrastruktur, Kelembagaan Tani, Kemandirian Ekonomi Desa: Geografi Dan Paradoks Kepemimpinan Di Indonesia, Tri Wahyu Cahyono Jul 2026

Infrastruktur, Kelembagaan Tani, Kemandirian Ekonomi Desa: Geografi Dan Paradoks Kepemimpinan Di Indonesia, Tri Wahyu Cahyono

Jurnal Ekonomi dan Pembangunan Indonesia

This study examines determinants of village economic independence (PADes) in Indonesia, focusing on infrastructure, social capital, and leadership. Using 2024 PODES census data (N=84,240) and clustered logistic regression, results show road infrastructure as the strongest factor (OR: 2.27). A “leadership paradox” emerges, where higher education of village heads negatively correlates with PADes formation. Geographic analysis reveals infrastructure effectiveness depends on topography, with lowland areas gaining the greatest structural advantage. Findings highlight the need for topography-based policy differentiation to strengthen fiscal independence in rural Indonesia.


Advocacy For Inclusive Play In South Dallas: Expanding Access For Children In Underserved Areas, Aryanna Fellows, Mary Jan Greer Jul 2026

Advocacy For Inclusive Play In South Dallas: Expanding Access For Children In Underserved Areas, Aryanna Fellows, Mary Jan Greer

Summer 2026 OTD Capstone Symposium

This capstone project aimed to advocate for more inclusive and accessible playgrounds for children of all abilities in underserved communities in South Dallas. Guided by the Person-Environment-Occupation-Performance (PEOP) Model, the project evaluated playground accessibility and identified environmental barriers that limit participation for children with disabilities. Methods included a community needs assessment, playground observations using a standardized accessibility assessment tool, surveys, and stakeholder collaboration. Participants included community members, caregivers, organizational stakeholders, and children who utilize local playgrounds. Findings were synthesized to develop evidence-based recommendations and educational resources to support future playground improvements. The expected outcomes included increased awareness of inclusive playground …


Board Size, Audit Committee Oversight, And Esg Disclosure: Evidence From Indonesian Financial Companies, Arum Ardianingsih, Dhea Nindiawati Jul 2026

Board Size, Audit Committee Oversight, And Esg Disclosure: Evidence From Indonesian Financial Companies, Arum Ardianingsih, Dhea Nindiawati

DLSU Business & Economics Review

Financial companies are required to integrate environmental, social, and governance (ESG) into their operational and risk management strategies. In this case, ESG disclosure reflects the corporation’s commitment to sustainability and good governance. The objective of this study is to examine the influence of board characteristics on ESG disclosure, with the audit committee as a moderating variable. The study used a moderated regression analysis method. The research data comes from the annual reports of companies listed on the Indonesian stock market for four years. The research data consisted of 124 corporations from 31 financial corporations, including 25 banking sector companies, 2 …


The Contributors, Marites Tiongco Jul 2026

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.


The Power And Peril Of Awe In Leadership: Transforming Follower Identity And Behavior, Jack Mcguire, Daniel Mcallister, Jochen Menges, David De Cremer Jul 2026

The Power And Peril Of Awe In Leadership: Transforming Follower Identity And Behavior, Jack Mcguire, Daniel Mcallister, Jochen Menges, David De Cremer

Research Collection Lee Kong Chian School Of Business

Awe is a profound emotion that has captured significant attention within psychological research. While the potential for leaders to inspire awe in followers has received some recognition, systematic research on the nature and effects of awe in leadership—and within organizational contexts more broadly—remains limited. In this article, we offer a conceptual framework that explains the multifaceted and transformative nature of leadership through the power of awe. Specifically, we identify four leader behaviors—charismatic leadership tactics, exceptional performance, problem reframing, and self-sacrificial behavior—that elicit awe among followers. We further propose three variants of awe-inspiring leaders, describing how variation in a leader’s self-construal …


How Cultural Homogeneity Couples With Organizational Climate In Public School Environments, Steven R. Peterson Jul 2026

How Cultural Homogeneity Couples With Organizational Climate In Public School Environments, Steven R. Peterson

All-Inclusive List of Electronic Theses and Dissertations

This quantitative study examines how cultural homogeneity influences teachers’ perceptions of school climate in Indiana public schools. Grounded in systems thinking and organizational theory, the study analyzes how shared values and norms shape teachers’ responses to leadership practices and stakeholder demands. Data were collected from educators using the School Culture Survey and a custom scenario-based climate instrument capturing reactions to organizational challenges. Statistical analyses explored relationships between cultural homogeneity and teachers’ perceptions of stability, workload, and adaptive capacity. Results indicate that alignment in key cultural dimensions—particularly Collaborative Leadership—significantly shapes climate experiences, while overall homogeneity alone does not predict workload pressures. …


Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia Jun 2026

Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia

Jurnal Manajemen dan Usahawan Indonesia

The global modest fashion industry continues to grow rapidly as Muslim consumers demand objectively verifiable halal integrity assurance. The complexity of the fashion supply chain, which is long, fragmented, and involves risky auxiliary materials such as dyes, glues, and threads, opens up opportunities for contamination and halal-washing, making digital traceability a strategic prerequisite for sharia compliance. This study aims to synthesize a digital traceability readiness model based on evidence-based assurance. The method used is a Thematic Literature Review (TLR) with a thematic synthesis approach. This study formulates a Three-Level Readiness Taxonomy that maps the evolution of halal assurance from a …


Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari Jun 2026

Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari

Jurnal Manajemen dan Usahawan Indonesia

The phenomenon of hybrid working, which combines working from home and from the office, offers flexibility that has the potential to enhance work-life balance for employees. This is believed to be particularly significant for working mothers who carry high domestic responsibilities, providing them with the space to manage their time between work and family. Utilizing the Self-Determination Theory framework, this study aims to understand the meanings and strategies employed by working mothers navigating hybrid work. This research adopts a qualitative approach through interviews with 13 working mothers at a life insurance company in Jakarta. The findings indicate that for working …


From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan Jun 2026

From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …


Governing Algorithmic Attention: Attention Safeguard Models And The Cognitive Attentional Standard As System Level Interventions In Human Computer Interaction, Behavioral Economics, And Artificial Intelligence, Delante Clark Jun 2026

Governing Algorithmic Attention: Attention Safeguard Models And The Cognitive Attentional Standard As System Level Interventions In Human Computer Interaction, Behavioral Economics, And Artificial Intelligence, Delante Clark

Graduate Scholarship and Creative Works

Algorithmic recommendation systems and interface designs shape attention by combining visually salient cues with uncertain reward timing and low friction interaction. These conditions can sustain anticipatory checking, extend time on task, and reduce natural disengagement points through patterns such as infinite scrolling and autoplay. This paper synthesizes research across neuroscience, human computer interaction, behavioral economics, and artificial intelligence to argue that attention capture is a predictable outcome of incentive driven design rather than an individual failure of self regulation. It advances the Attention Safeguard Models and the Cognitive Attentional Standard as system level interventions that regulate exposure conditions, pacing, and …


Managerial Mindset And Ai Adoption In Smes. A Systematic Review Of Cognitive, Behavioural, And Institutional Foundations, Shabin Muzibbhai Shaikh, Shivkanya Birla Jun 2026

Managerial Mindset And Ai Adoption In Smes. A Systematic Review Of Cognitive, Behavioural, And Institutional Foundations, Shabin Muzibbhai Shaikh, Shivkanya Birla

European Management Studies

Purpose: This study examines how managerial mindset shapes the adoption of artificial intelligence (AI) in small and medium‑sized enterprises (SMEs). While existing research often highlights resource or capability constraints, this review shows that deeper cognitive, behavioral, and institutional foundations strongly influence how managers interpret AI and decide whether to engage with it.

Design, Methodology, and Approach: A systematic literature review (SLR) was conducted using established protocols. Thirty influential studies across managerial cognition, behavioral strategy, institutional theory, and technology adoption were identified, screened, and synthesized. Their insights were integrated into a multilayered conceptual model explaining how mindset shapes AI adoption in …


Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu Jun 2026

Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu

Business Management Review

This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …