Paternalistic leadership is a leadership paradigm rooted in the indigenous Chinese cultural context. This paper reviews over 59 Chinese and English articles from the WOS database published in the last decade, aiming to clarify the research trajectory of its underlying mechanisms. The review finds that benevolent and moral leadership consistently yield positive effects on employee innovation, voice, safety behavior, and work engagement through pathways such as enhancing the quality of social exchange, boosting psychological capital, and fostering organizational identification. Authoritarian leadership, however, functions as a double-edged sword. Its negative impacts are often associated with psychological strain and silence behavior, yet it may serve order-maintaining functions in crisis situations or within high power-distance cultures. The mediating mechanisms encompass cognitive, affective, motivational, and social exchange pathways, while cultural values, organizational climate, and individual traits constitute key moderating factors. Current research still harbors debates regarding the contextual legitimacy of authoritarian leadership, its cross-cultural generalizability, and its dynamic evolution. Future research needs to the investigation into the dynamic effects of the combined application of authority and benevolence , expand the indigenous construction of the theory in non-Asian cultural contexts, and focus on the adaptation of leadership styles in new contexts such as digital transformation.
Incorporating Environmental Costs to Shipping Companies in the Maritime Industry:
A Way to Make Financial Decisions that Last
Original Research Article Country Greece
Pages 15-23
Anna Giovou || Dr. Konstantinos Panitsidis || Marina Vezou || Dr. Dimitrios Parris
The shipping industry, which transfers more than 80% of the world's goods by volume, is under more and more pressure to think about how it affects the environment. This article examines the integration of environmental costing methodologies inside the financial management systems of shipping businesses. The study employs institutional theory, stakeholder theory, and environmental management accounting (EMA) frameworks to analyze the systematic identification, quantification, and incorporation of environmental costs—such as carbon emissions, air pollution, ballast water management, and regulatory compliance—into managerial decision-making. The analysis investigates the implications of the European Union Emissions Trading System (EU ETS) expansion to maritime transport commencing January 2024, the International Maritime Organization’s (IMO) revised GHG Strategy, and the FuelEU Maritime regulation. This study introduces a comprehensive environmental costing model for shipping businesses that integrates conventional cost accounting with comprehensive environmental cost accounting. It accomplishes this by establishing a systematic literature review and a conceptual framework. The results show that actively using environmental costing makes things more clear, helps businesses follow the rules, makes stakeholders more accountable, and in the end, gives them a long-term competitive edge. The report concludes with recommendations for practitioners, policymakers, and further research.
Understanding Entrepreneurial Intention through Cognitive and Educational Mechanisms: A Conceptual Perspective from the UAE Original Research Article Country Malaysia
Pages 24-34
Yousef Hasan Abdulrahman Aljafre Alhashmi || Mohd Fitri bin Mansor || Ummi Naiemah Binti Saraih
In response to the United Arab Emirates’ strategic transition toward a diversified, innovation-driven economy, entrepreneurship has been positioned as a central mechanism for economic sustainability, job creation, and youth empowerment. Despite extensive government-led initiatives, financial incentives, and institutional support systems, entrepreneurial participation among Emirati youth remains relatively limited. This conceptual study develops an integrative theoretical framework to explain the formation of entrepreneurial intention among university students by drawing on the Theory of Planned Behavior and extending it through key cognitive and educational constructs. Specifically, the framework conceptualizes Opportunity Recognition and Risk Propensity as core psychological antecedents of entrepreneurial intention, while positioning Entrepreneurship Training and Education as a mediating mechanism that transforms cognitive dispositions into entrepreneurial motivation. The study argues that entrepreneurial intention is not merely the result of general attitudes or policy incentives, but emerges through a dynamic cognitive process involving opportunity awareness, risk tolerance, and learning-driven psychological readiness. By situating the framework within the socio-economic context of the UAE, the study highlights how government-led entrepreneurship education, innovation ecosystems, and national development strategies shape entrepreneurial cognition and behavior. The proposed model contributes to entrepreneurship theory by offering a process-oriented explanation of entrepreneurial intention and provides a foundation for future empirical research and policy-oriented interventions aimed at strengthening entrepreneurial culture and youth participation in the UAE and similar transitional economies.
Has the Flynn Effect Reversed? Environmental Cognitive Restructuring and the Academic Performance of Generation Z Original Research Article Country Brazil
Pages 35-48
Henrique de Castro Neves || Keli Cristina de Lima Neves
For over a century, intelligence metrics appeared to rise steadily across generations, a phenomenon widely known as the Flynn Effect. Recent declines in international academic performance, particularly those reported in PISA 2022, have renewed debate over whether this historical trend has reversed and whether Generation Z is experiencing genuine cognitive decline. This study evaluates competing explanations: a biological decline hypothesis and an environmental performance-impairment hypothesis. Using an integrative theoretical approach, the analysis synthesizes psychometric intelligence research, international assessment data, cognitive load theory, executive function studies, dual-process models, cognitive offloading research, and psychosocial frameworks addressing anxiety and self-efficacy. While academic performance has declined structurally across several OECD countries, evidence for widespread biological regression remains inconclusive. Convergent findings instead suggest that digital multitasking, increased extraneous cognitive load, diminished deep reading engagement, reliance on external memory systems, and heightened psychosocial stress may impair sustained attention and executive functioning, thereby constraining applied academic performance without reducing latent intelligence. The study proposes an environmental cognitive constraint model in which intelligence remains relatively stable but its measurable expression is shaped by contemporary digital ecosystems.
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