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        <title>Foundations of Management Feed</title>
        <link>https://sciendo.com/journal/FMAN</link>
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            <title>Foundations of Management Feed</title>
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            <link>https://sciendo.com/journal/FMAN</link>
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        <copyright>All rights reserved 2026, Warsaw University of Technology</copyright>
        <item>
            <title><![CDATA[Factors Affecting the Organizational Commitment of Generation Y Employees in Hanoi, Vietnam]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0026</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0026</guid>
            <pubDate>Fri, 03 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

Generation Y (Gen Y) employees have been currently the key workforce of today’s society. They are considered a competent and experienced employee generation, who contribute significantly to social development. However, the organizational commitment of Gen Y employees is declining, affecting the efficiency of organizations. Based on the analysis results of a survey sample of 242 millennial employees at Hanoi-based businesses, the study examines the influence of six factors, including job satisfaction, working conditions, work–life balance, supervisor support, career development opportunities, and compensation and benefits on the organizational commitment of millennial employees. Research result shows that these factors have significant influences on organization commitment of Gen Y, in which job satisfaction has the greatest impact; compensation and benefits have the smallest impact. Accordingly, the article proposes some implications to improve the organizational commitment of millennial employees in the coming time.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Toward Financial Sustainability: Understanding The Determinants of Retirement Saving Behavior among Sport Lecturers in Vietnam]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0029</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0029</guid>
            <pubDate>Fri, 03 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

This study examines the determinants of retirement saving behavior among sports lecturers in Vietnam through an extended Theory of Planned Behavior (TPB) framework. Little research has examined the saving behavior of academic professionals, particularly in specialized fields such as sports education. Our research fills this gap by focusing on sports lecturers, a distinct academic group facing unique financial planning challenges. Through a comprehensive survey of 238 sports lecturers across Vietnamese universities, structural equation modeling is applied to analyze how attitudes toward retirement saving, subjective norms, perceived behavioral control, financial knowledge, and perception of risk influence retirement saving behavior. Results reveal that while saving intention and risk perception are the most significant predictors of actual saving behavior, the relationship is insignificantly proven with perceived behavioral control. Financial knowledge demonstrates substantial indirect effects on saving behavior through both attitude and perceived behavioral control pathways. Risk perception exhibits direct effects on saving behavior but not on saving intention.
]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Impact of New Institutional Economics on New Public Management]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0028</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0028</guid>
            <pubDate>Fri, 03 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

As pointed out by institutional economics, economic indicators may be improved by social institutions that maintain peace and order. Old Institutional Economics (OIE) believes that government should solve systemic socioeconomic problems according to given ideology. On the other hand, New Institutional Economics (NIE) supports only very little or state independent. Public choice theory, property rights, and agency theory have been of great importance in shaping New Public Management (NPM) through transaction cost theory application that underlies government role as regulator and controller. Following NIE, NPM has incorporated measures such as cutting down government, increasing efficiency and effectiveness, encouraging cost effectiveness, decentralizing power, and providing services at uniform standards. This study aimed to determine how NPM developed from the different theories related to NIE. This research evaluates NIE applications, i.e., public choice, transaction costs, and agency and property rights, in relation to NPM reform evolution, development, and execution. The study also considers institutional challenges on promoting market-driven public management practices. NIE ideas are combined with NPM principles such as effectiveness, marketization, and focus on results. It analyses the part played by institutional mechanisms in these reforms or not and tries to say what conditions lead to successful NPM reforms with regard to institutional factors. This study demonstrates that NIE can explain changes in public administration and may serve as advice for policymakers in proper reforms. Moreover, certain adaptation approaches are recommended for assessing institutional impediments prior to NPM reforms. Nevertheless, research recognizes limitations, including methodological problems in quantifying institutional variables, difficulties in determining cause–effect links between institutional factors and reform results, as well as the challenge of isolating NIE’s impact from other factors in public sector reform.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Return to Classical Paradigm in Public Administration Theory?: A Study on Neoweberian and Neotaylorist Theory]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0027</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0027</guid>
            <pubDate>Fri, 03 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

Weberian and Taylorist administrative theories can be attributed to organizational requirements that arose with the Industrial Revolution. In Weberian administration, it is believed that the legal-rational bureaucracy is best type organization, which has been characterized by making rules, having things written down, giving orders, setting up ranks, and controlling everything closely. By reviewing literatures, research will seek to establish similarities and differences in change mechanisms from Weberian administration to Neoweberian administration and Taylorism to Neotaylorism. Literature review concluded that although Neoweberian administration and Neotaylorism use different managerial approaches, they are similar deal-ing with efficiency and effectiveness under public service capacity. It should be noted that every approach has its pros and cons. Therefore, they must use these approaches appropriately, taking into consideration aims, culture, and external environment in organization. Different sections shed light on these approaches for today organizational problems.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Measure the Efficiency of Commercial Bankers – A New Approach]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0025</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0025</guid>
            <pubDate>Wed, 01 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

Evaluating the performance of banks is important to governments and bankers, but it is also important to investors. Usually, retail investors judge the strength of a bank by its return on capital ratio. However, that ratio does not fully assess how efficiently the inputs are used to produce the outputs. In this paper, we examine different methods to evaluate the efficiency of Vietnam's commercial banks. Three problems A, B, and C are proposed to measure efficiency. A Decision-Making Unit that is A-efficient is not necessarily B-efficient; similarly, a Decision-Making Unit that is B-efficient may not necessarily be C-efficient. Conversely, if a Decision-Making Unit is C-efficient, then it is certainly B-efficient and A-efficient. We have proven the existence of solutions to the problems and run experiments for 26 commercial banks in Vietnam. The obtained results prove the theory's correctness and measure banks' relative efficiency.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Roles Of Psychological Capital And Job Satisfaction On Individual Employee Performance Mediated Work Engagement At Private Hospital]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0024</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0024</guid>
            <pubDate>Wed, 01 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

This research examines the roles of psychological capital and job satisfaction in individual employee performance, mediated by work engagement, at a private hospital. The research was conducted at a private hospital, with a total of 200 respondents selected through purposive sampling. This study uses the structural equation modeling-partial least square (SEM-PLS) method as a data analysis tool. The results of the study indicate that work engagement is directly influenced by both job satisfaction and psychological capital. Furthermore, contextual performance is influenced by both job satisfaction and psychological capital. Task performance, on the other hand, is influenced by work engagement, psychological capital, and job satisfaction. Additionally, counterproductive work behavior is influenced by work engagement. Moreover, the indirect effects of psychological capital and job satisfaction significantly affect task performance and counterproductive work behavior but do not affect contextual performance. Based on these findings, it is crucial for the hospital to prioritize psychological capital and job satisfaction as primary factors affecting the quality of employee performance.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Lay Theories and Social Capital: Impact on Supply Chain Collaboration and Innovation in Taiwan’s Agribusiness]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0023</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0023</guid>
            <pubDate>Wed, 25 Mar 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

This study examines how malleable beliefs about social capital and proactive networking behaviors influence collaboration and innovation within agribusiness supply chains. Drawing on the Lay Theories of Networking (Kuwabara, Hildebrand and Zou, 2018), it investigates the role of growth-oriented mindsets in shaping networking engagement. Individuals who perceive social capital as expandable tend to participate more actively in building professional connections. Utilizing survey data from agribusiness professionals, the study employs factor analysis and structural equation modeling to test six hypotheses related to networking dynamics, collaborative practices, and innovation outcomes. Results indicate that malleable beliefs foster proactive networking, which in turn strengthens collaboration and drives innovation across complex supply chain environments. Additionally, collaboration emerges as a key mediating mechanism linking networking behaviors to innovation performance. These findings provide actionable guidance for agribusiness managers aiming to cultivate a collaborative culture, stimulate innovation, and enhance competitiveness through strategic use of social capital and network development.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Bridging Knowledge Management and Competitive Advantage: the Mediating Role of Leadership Agility and Ambidextrous Innovation in Coffee Shop Sme’s]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0022</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0022</guid>
            <pubDate>Thu, 19 Mar 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

This study investigates how Knowledge Management impacts Competitive Advantage, with Leadership Agility and Ambidextrous Innovation as mediators, focusing on coffee shops in Subdistrict Lowokwaru, Malang City. Using Structural Equation Modeling (SEM) with the Partial Least Square approach, the research analyzed data from coffee shop workers to examine the relationships between the variables. Knowledge Management significantly enhances Leadership Agility, Ambidextrous Innovation, and Competitive Advantage. Leadership Agility and Ambidextrous Innovation also positively affect Competitive Advantage. Coffee shop SMEs can improve their competitive edge by implementing effective knowledge management practices that foster leadership agility and innovation, thereby adapting better to market changes and boosting customer satisfaction. This study offers new insights into how knowledge management influences competitive advantage through leadership and innovation in the coffee shop sector, providing actionable strategies for SMEs to thrive.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Does Entrepreneurship Impact Economic Growth and Employment in Gcc Countries?]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0020</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0020</guid>
            <pubDate>Thu, 12 Mar 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

This paper examines the effects of entrepreneurship on growth and employment in GCC countries during the period 2006–2019. The fixed and random effects suggest that the development of entrepreneurship is associated with higher economic growth. In addition, the results indicate that other variables, such as employment, trade openness, and foreign direct investment, are key factors influencing economic growth. The findings also reveal the existence of a positive relationship between entrepreneurship and employment in GCC countries. Specifically, the estimates indicate that economic growth, trade openness, and foreign direct investment are positively linked to employment. These findings have been confirmed using the Ordinary Least Squares, Feasible Generalized Least Squares, and Panel-Corrected Standard Errors techniques. The study concludes the importance for decision-makers in GCC region to implement measures that aim to promote entrepreneurship to boost growth and employment.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Finding Digital Readiness: How Motivation Drives Bank Employees in Indonesia to Thrive?]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0021</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0021</guid>
            <pubDate>Thu, 12 Mar 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

The purpose of this study is to assess factors affecting the digital readiness of employees working within an Indonesian bank. The literature referred to in this study deals with intrinsic motivation, extrinsic motivation, digital readiness, and the technology acceptance model (TAM). This study adopted a quantitative approach, where the selected population was employees working in the Indonesian banking sector, and the sample of this study was employees who were affected by digitalization. Related to the dynamics to be proven in this study, the data analysis technique of this study adopted partial least squares structural equation modeling. The results of this study indicate that perceived ease of use and perceived usefulness can mediate both intrinsic and extrinsic motivation toward employees’ intentional digital readiness. The results of this study can be a valuable input for banks in Indonesia and other banks that have similar characteristics to Indonesia to consider not only extrinsic motivation but also help employees understand the importance of readiness for digitalization from within themselves.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Perceived Value and Intention to Purchase Energy Efficient Appliances by Gen Z Consumers in South Africa]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0018</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0018</guid>
            <pubDate>Mon, 09 Mar 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

The study investigates the effect of perceived value dimensions (quality, price, emotional, social and environmental) on attitude towards the purchase of energy-efficient appliances (EEAs) by Gen Z consumers. In addition, the study examines the effects of attitude, subjective norms and perceived behavior control on intention to purchase EEAs by Gen Z consumers. The study uses the quantitative research design, and data are collected from Gen Z consumers. The study adopts the SPSS AMOS27 for data analysis. The findings indicate that four perceived value dimensions positively impact on attitude towards the purchase of EEAs. The effects of attitude and perceived behavioral control on intention are significant. The study recommends that there is the need to enhance the awareness of EEAs and their benefits to generational cohorts to stimulate their purchase. The study tested a new model that integrates the Perceived Value Theory and the Theory of Planned Behavior to predict attitude and intention to purchase EEAs by Gen Z consumers.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Diminishing Appetite for Rising Prices—The Situation of Polish Restaurants in the Face of Inflation]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0019</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0019</guid>
            <pubDate>Mon, 09 Mar 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

The aim of this article is to determine how the COVID-19 pandemic and the conflict in Ukraine influenced the functioning of the food service sector in Poland between 2020 and 2023. The research utilized industry reports and data from the Central Statistical Office, allowing for the identification of key changes in the industry. The findings reveal that the inflation increase, which reached 17% in the food service sector in 2022, led to significant price hikes in raw materials and services, consequently affecting the number of customers. Practical implications highlight the necessity for entrepreneurs to adapt by implementing menu changes, reducing portion sizes, and developing takeout services. The originality of the study lies in the detailed analysis of consumer behavior and adaptive strategies of food service entities in the face of the crisis. The article contributes new insights into the response of the food service sector to challenges arising from global crises, which may be beneficial for industry practitioners.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0017</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0017</guid>
            <pubDate>Fri, 20 Feb 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

This paper examines the effect of liquidity constraints on tax liability targeting among banks in Ghana, with emphasis on the persistence and speed of adjustment toward tax targets. While liquidityconstrained banks are expected to engage in aggressive tax planning to generate cash savings, empirical evidence on the dynamic adjustment process remains limited. Using monthly data converted from audited annual reports for 2008–2022 via the Denton procedure, the study applies dynamic ordinary least squares, impulse response functions, delay, and half-life analyses. The results reveal significant heterogeneity across liquidity-constraint regimes, with higher persistence and faster adjustment under constrained conditions. Tax liability targeting adjusts most rapidly when deposit growth is constrained and slowest under loan–deposit constraints. Overall, the study contributes to the tax planning literature by demonstrating that banks’ tax behaviour is intrinsically dynamic and conditioned by liquidity-constraint transitions, highlighting the importance of policies that mitigate liquidity stress to limit aggressive tax practices.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Mediating Influence of Brand Attraction on Branding Performance: Evidence in East Java, Indonesia]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0016</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0016</guid>
            <pubDate>Fri, 20 Feb 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

The research aims to analyze the role of brand attraction in mediating social media marketing, human centric brands, and digital anthropology on branding performance. The study's sample consisted of 500 consumers of products with brand appeal in East Java, Indonesia. Structural equation modeling is the data analysis technique used in this study. The research results show that there is a direct or indirect influence of the independent variable on the dependent variable. This research can enrich our understanding of how brand attraction functions as a mediator in the context of digital marketing. This could provide a new theoretical foundation for understanding the complex relationship between branding, social media marketing, and brand performance. Brand attraction as an intervening variable because brand attraction will have an impact on increasing branding performance, which is supported by social media marketing, human-centric brands, and digital anthropology.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Capital Structure Decision: Asymmetric Information in Total Assets and Growth Opportunities]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0014</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0014</guid>
            <pubDate>Thu, 22 Jan 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

This research is motivated by the role of equity issues in financing policy to leverage growth opportunities and the assets in place of firms in Indonesia post-COVID-19. The objective of this article is to analyze the differences in asymmetric information embedded in total assets and growth opportunities based on the firm's life cycle. The data collected consist of 126 firm observations from companies issuing equity for financing from 2020 to 2023. Firms issued more equity in 2021 (34.1%) and 2022 (34.1%) than 2020 (11.9%) and 2023 (19.8% of the 126 observations). The data were analyzed using three regression models: for all firms, for firms in the growth stage, and for firms in the maturity stage. This article presents varied results. The first and third models demonstrate that increases in total assets and growth opportunities reduce asymmetric information, which in turn leads to higher average funds raised through equity issuance. However, in the second model, an increase in the total assets of firms in the growth stage decreases asymmetric information, prompting firms to prefer equity issuance. In contrast, growth opportunities do not represent market-sensitive information and thus do not impact equity issuance. Notably, the mature stage model aligns more closely with the pecking order theory than the growth stage model.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Impact of Green Ethical Leadership on Employees' Ecological Behavior and Individual Environmental Performance]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0015</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0015</guid>
            <pubDate>Thu, 22 Jan 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[

This study aims to analyze the effect of ethical leadership on employees' ecological behavior and individual environmental performance through green HR practices in higher education. Cross-sectional analytical survey methodology was used to analyze the relationship between the variables studied. The stages in data analysis using SEM procedures start from model construction, discriminant validity testing, and composite reliability to goodness-of-fit evaluation and hypothesis testing. The success of implementing a system that supports environment-friendly HR management requires a leadership role with sufficient environmental and ethical values in their interactions to optimize the function of HR practices. Based on the perspective of leadership and HR practice management systems at the personal level, the models indicated that individual environmental performance could be explained through interaction by leader–member exchange and norms toward the environment. The originality lies in the combination of the view of LMX on leadership and the activation of norm theory to understand the processes leading to individual environmental performance through green HR practice.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Examining the Role of Environmental Knowledge and Green Advertising in Shaping Green Purchase Decisions: The Mediating Effect of Green Perceived Value]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0011</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0011</guid>
            <pubDate>Wed, 31 Dec 2025 00:00:00 GMT</pubDate>
            <description><![CDATA[

This study investigates the principal determinants influencing green buying decisions in the eco-print industry of micro, small, and medium enterprises (MSMEs) in Gerbangkertosusila area of Indonesia. A descriptive study approach employing a cross-sectional design was utilized to investigate the effects of environmental knowledge, green advertising, green perceived value, and social influence on consumer purchasing behavior. Data were gathered from 96 individuals using a structured questionnaire, employing a snowball sampling method. The findings indicate that environmental knowledge positively influences green perceived value, which subsequently modulates green purchase decisions. Eco-friendly advertising enhances perceived value by highlighting the practical, emotional, and social advantages of sustainable products. Conversely, social influence does not substantially impact the correlation between green perceived value and consumer purchasing behavior. The findings provide actionable recommendations for MSMEs, promoting the incorporation of green marketing tactics to foster environmentally conscious customer behavior. This research improves the comprehension of green marketing and sustainable consumption practices.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Innovative Marketing Strategies for Enhancing Competency and Access to Capital In SME’s]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0012</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0012</guid>
            <pubDate>Wed, 31 Dec 2025 00:00:00 GMT</pubDate>
            <description><![CDATA[

This study clarifies how the inventiveness of marketing strategies affects the performance of MSMEs by influencing the skills of business actors and their access to financing. The study’s sample consisted of 300 MSMEs in the Jember Regency. Structural equation modeling (SEM) is the data analysis technique used in this study. This research shows that the competence of business actors, access to capital, and creativity in marketing strategies have an important role in improving the performance of MSMEs in Jember Regency. These findings show the importance of creativity in marketing strategy and also provide empirical evidence that supports creative marketing theory. This research also shows that marketing creativity not only functions to attract market attention but also acts as a tool to strengthen business performance. According to the most recent study, innovative marketing techniques can help small- and medium-sized enterprises (SMEs) become more competent business players and have easier access to financing, which would promote SMEs’ sustainability and growth. As a result, the marketing strategy creativity variable is used as an intervening variable in this study.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Linking Strategic Orientation, Innovation Capability and Environmental Dynamism with Firm Performance: A Configurational View]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0013</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0013</guid>
            <pubDate>Wed, 31 Dec 2025 00:00:00 GMT</pubDate>
            <description><![CDATA[

This study employs fuzzy-set qualitative comparative analysis based on configuration theory as a theoretical underpinning to examine how different combinations of market, entrepreneurial, learning, technology orientations, innovation capability, and environmental dynamism contribute to agribusiness firms’ performance in Ethiopia. The research study involved cross-sectional survey data from 288 top managers representing agribusiness in Ethiopia. The result revealed that seven configurations that combine strategic orientations, innovation capability, and environmental dynamism are causal conditions determining performance, including five configurations specific to firms operating in dynamic environments. This study provides a key theoretical and empirical insight into strategic management literature by investigating a holistic perspective of the complex interplay between strategic orientation dimensions, innovation capability, and environmental dynamism by analyzing their collective influence on agribusiness performance.
]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[From Sustainability Reporting to Strategy: Evaluating Waste Management Disclosures and CSRD Readiness in Hotel CSR Reports in Greece]]></title>
            <link>https://sciendo.com/article/10.2478/fman-2025-0010</link>
            <guid>https://sciendo.com/article/10.2478/fman-2025-0010</guid>
            <pubDate>Tue, 18 Nov 2025 00:00:00 GMT</pubDate>
            <description><![CDATA[

This paper highlights the gap between the existing sustainability public disclosures in the hotel industry and the new requirements introduced by the Corporate Sustainability Reporting Directive (CSRD) in Europe. It uses the case of Greece and focuses on the material topic of waste management. The content analysis of 49 sustainability reports of hotels based in Greece finds that recycling, managing food waste, reducing waste, educating staff and customers on waste-related issues, and sustainable procurement are some of the waste-related key issues affecting the hotel industry in Greece. A gap analysis of the key performance indicators used in the reports and the CSRD and Global Reporting Initiative requirements on waste management finds that most hotels are not prepared for CSRD, but almost half report on their recycling streams. This paper views the new sustainability reporting mandate as an opportunity for improvement of hotel operations, rather than merely as a regulatory obligation. By addressing the requirements of sustainability reporting, hotels can enhance their operations and managerial processes using a strategic CSR approach.
]]></description>
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