The accounting information of a firm is analogous to the characteristics of an organism that contain biological information that influences decisions; such characteristics result from organizational routines (genes). Organizational routines result from organizational learning, and learning from an associated company is an efficient approach for a new venture to establish routines. The study results revealed that the subsidiaries inherited routines from the parent companies related to financial ratios, so we suggest that people should judge the adequacy of a firm’s financial situation by not only referring to the standard of its industry but also to its parent company.

Thriving at work is closely related to the way employees are embedded in their social contexts, such as the structure of their communication relations with coworkers. In previous research, communication relations have been found to negatively relate to thriving at work. However, social network theory suggests that communication relations are beneficial in obtaining resources in the workplace, which might increase thriving at work. To reconcile the seemingly conflicting mechanisms, we draw on social network theory to unpack the mechanisms underlying communication relations by considering the instrumental and expressive roles. Using a structural equation model, we investigate the indirect effects of communication networks on thriving at work via advice-seeking networks (instrumental) and friendship networks (expressive). Our findings indicate communication relations are negatively related to thriving at work via advice-seeking relations, but are positively related to thriving at work via friendship relations.

After two decades of expanding leadership scholarship and mounting critique regarding dominant leadership theory, there is a need for a radical revitalisation of leadership thinking. A dialogic, humanist and contextualised orientation to leadership, long progressed by Ken Parry charts a direction for this work. But a truly revitalised leadership field must also involve a multi-dimensional and explicitly values-driven approach that places the roles, rights and responsibilities of leaders and followers – and the relationships between them – at its heart.

The study aims to understand the interplay between sustainability strategy and the approach to sustainability reporting in small- and medium-sized enterprises (SMEs). To achieve this purpose, a case study is developed, examining four companies that exemplify different sustainability strategy types delineated by Baumgartner: introverted, extroverted, conservative, and visionary. According to the findings of the research, while it is possible to identify sustainability strategies based on the key defining elements of the adopted conceptual map, and to interpret the company’s perception and approach to sustainability reporting considering the sustainability strategy, integrating owner-manager values, stakeholder proximity, and supply chain dynamics the conceptual map becomes a more adaptable and practical tool for SMEs seeking to thrive in an increasingly sustainability-focused business landscape. The incorporation of these insights extends Baumgartner’s work, enhancing the comprehension of sustainability strategies within SMEs and providing implications for regulatory bodies, consultants, and managers.

Safety voice helps organizations to identify safety issues timely and is critical to the long-term growth of the organization. Safety voice has become a hot research topic in organizational safety, and different scales have been developed. However, the unique cultural context in China has led to the need to redevelop safety voice measurement tools. In this paper, we developed an initial scale of safety voice for employees in Chinese organizational contexts fusing in-depth interviews and mature scales. The initial scale based on two samples (n1 = 205, n2 = 420) was revised and validated using item analysis, exploratory factor analysis, confirmatory factor analysis, and reliability analysis to finalize the final scale. We finally found that the safety voice scale in Chinese organizational contexts contains two dimensions: promotive safety voice and prohibitive safety voice. The scale developed in this paper is a reliable tool to measure safety voice behavior of Chinese employees.

This article acknowledges that strategising processes revolve around allowing for continual shifts in an uncertain environment to constructively shape the ways in which managers strategise. The research question pursued in this article is: ‘How do unforeseen events shape managerial strategising?’ The theoretical background for this article is inspired by research done within the strategy-as-practice and strategy-in-practice communities and uses concepts such as strategic intent, wayfinding/wayfaring and temporal work to explore how the managers from the small Danish Software Company cooperated with actors in the mining industry. This cooperation was initially perceived as an unforeseen event but, incrementally and retrospectively, it became strategic. The main theoretical and practice-anchored findings draw attention to the roles that unforeseen events can play in shaping strategising. These findings underline the significance of prioritising micro-founded actions carried out contextually by strategists when learning more about the who, what and how of strategising.