Review of Managerial Science

Abstract Considering the need to explore employee responses to ongoing technological changes and drawing on the assumptions of the Conservation of Resources theory, this study examines the indirect impact of technological social responsibility (TSR, an organizational factor) on employees’ attitudes toward AI integration through their resistance to technological change (a personal factor). It also…

Abstract This paper investigates the effect of mutual tenure between chairperson and CEO on real earnings management using companies in Turkey where strong interpersonal relationships and close connections predominate and adopting agency theory. The results of various estimation procedures indicate that mutual tenure increases discretionary real activities. In further analyses, while independent …

Abstract This study examines how managerial perceptions shape asymmetric cost behaviour across distinct institutional environments, focusing on the cognitive processes underlying strategic cost decisions. Based on survey data from 227 C-level executives in the automotive industry in the United States, United Kingdom, Germany, and France, the study validates the structure of cost antecedents throu…

We analyze how incumbent firms from terrestrial industries address the opportunities offered by the Space Economy. Drawing on an extensive dataset collected through case studies across traditional sectors—agriculture, logistics, and automotive—we develop a conceptual model structured around three recursive and interdependent phases: Explore, Experiment, and Exploit, which describe the process thr…

Abstract The advent of Industry 4.0 (I4.0) has brought about a significant transformation in the manufacturing sector, leading to notable improvements in various aspects such as flexibility, mass customization, quality, and productivity. The emergence of I4.0 technologies has garnered significant attention in recent literature regarding Global Value Chains (GVCs), as they present both opportuniti…

Abstract Firms often face adverse exogenous shocks and therefore need to cultivate resilience. While many studies acknowledge entrepreneurial resilience as a key antecedent of firm resilience, the translation of this resilience into firm-level resilience remains unclear. Drawing on an in-depth case study in the tourism industry, we emphasize the entrepreneur’s role in sustaining ongoing resource …

This research investigates the impact of economic and sustainability-related benefits on consumers’ behavioral outcomes within a food waste–reducing mobile app. An experimental study on a sample of 262 participants revealed that economic and sustainability-related benefits positively influenced attitudes towards, word of mouth regarding, and intentions to use a food waste–reducing mobile app. Int…

Small and medium-sized enterprises (SMEs) are increasingly exposed to complex, recurring disruptions—ranging from pandemics and geopolitical crises to supply chain reconfigurations and climate shocks. While resilience has become a strategic imperative, existing literature often treats it as a static, single-level capacity. This study advances the discourse by conceptualizing resilience as a multi…

Organizations are increasingly integrating generative artificial intelligence (AI) tools like ChatGPT for task-support purposes into the workplace. While such tools have been shown to boost productivity, it is critical to understand their psychological impact on employees’ job satisfaction if they are to be implemented effectively. Based on social response theory and the work design model, this s…