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We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity (i.e. lesbian, gay, bisexual, and transgender (LGBT) identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign's Corporate Equality Index (CEI) of 398 (1592 firm-year observations) U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls' Theory of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms.

Purpose The purpose of this paper is to examine the role of strategic alliance (SA) and innovation on organizational sustainability using data from North American organizations listed in the Dunn-Bradstreet database. While organizational economic sustainability could be achieved in several ways, this research investigates the relationship of engagement in SA, product life cycle (PLC) and innovation with organizational sustainability from the perspective of the strategy-based balanced scorecard (BSC) that incorporates the mix of financial as well as environmental and social concerns in an environment. Design/methodology/approach This paper reports the results of an empirical study investigating the above relationships in Canadian and American organizations listed in the Dunn & Bradstreet database. The authors analyze the responses to the survey consisting of the questions about firm’s internal process, external environment, strategy, BSC perception and corporate performance of the companies who indicated that they use the BSC. Findings Consistent with the authors’ predictions, results show that there are positive and significant relationships between PLC and SA, between innovation and sustainability, and between innovation and SA (though positive but not significant), thus providing support for the hypotheses. Though the methodology the authors applied is acceptable in management accounting research, the authors recognize that there are limitations of this study and further studies are necessary before the results can be generalized. Originality/value This paper contributes to the literature by providing empirical evidence encompassing the areas of SA, innovation and performance leading toward sustainability.

Purpose - The purpose of this paper is to investigate the relationship between organisations' sustainability performance management practices and sustainability performance.Design methodology approach - Data for the study were collected from 314 medium to large organisations operating in Australia. A mailed printed questionnaire was used to collect the data. Personal interviews with 20 senior executives were conducted to pilot test and refine the questionnaire.Findings - The results indicate the organisations apply eight sustainability performance management practices (SPMPs) to improve seven different sustainability performance indicators (SPIs). Each of the eight SPMPs is positively associated with at least one or more SPIs. The paper finds that customer value, new product development and information capital performance indicators are each associated with a single SPMP, while the other four performance indicators (environmental, employee value, social responsibility, and financial performance) are each associated with multiple SPMPs. Overall, the results indicate that increasing the level of an organisation's focus on its individual SPMPs is positively associated with its better performance under one or more SPIs.Originality value - This study provides empirical evidence concerning which SPMPs are positively associated with particular SPIs. A framework of the identified SPMPs and SPIs is developed with a view towards promoting future research and practical applications to foster organisational sustainability performance.

The extant literature suggests that an increasing number of organisations are adopting manufacturing strategies such as JIT practices to continuously improve provision of products and associated services desired by customers. The authors aim to investigate the relationship between adoption (implementation) of JIT practices and organisational performance taking into account the role of market competition and managerial use of management accounting system (MAS) information. Data for the study were collected from 92 general managers of Australian manufacturing organisations. Mailed questionnaire and personal interviews were used to collect the data. The results reveal that market competition and managerial use of MAS (hereafter, the use of MAS) information impact the relationship between an organisation's adoption of JIT practices and its financial performance. The results reported in prior studies on the relationship are mixed; some studies report a positive relationship while others report no relationship. This study explains with empirical evidence when adoption of JIT practices provides financial benefits and when it does not.

Purpose This paper aims to examine the role of senior managers’ use of financial and non-financial performance measures in the relationship between decentralization and organizational performance in the hotel industry. Design/methodology/approach Data were collected using a mailed questionnaire. General Managers in charge of medium-to-large hotels in Thailand completed the questionnaire. In total, 131 general managers, one from each hotel, participated in the study. Path analysis technique was used to test the hypotheses. Findings The results indicate that the general managers’ use of financial and non-financial performance measures fully mediates the relationship between the extent of decentralization of decision-making and hotel performance. The results reveal that the decentralization of decision-making alone is not enough to help a hotel improve its performance. Indeed, the relationship between decentralization of decision-making and hotel performance exists only via the general manager’s use of the performance measures. It is contended that a general manager’s use of the performance measures in a hotel encourages department managers to make appropriate decisions to successfully improve their department’s performance which, in turn, leads to increased performance of the hotel. Originality/value This study provides empirical evidence indicating how senior managers in hotels with decentralized decision-making could use performance measures to better manage their hotels, thereby improving the hotel’s performance. An in-depth analysis of the data reveals that the senior manager’s use of the non-financial, and not the financial, performance measures is a mediator of the relationship between decentralization of decision-making and hotel performance.

Purposes: This study investigates whether the relationship between a firm’s engagement in strategic alliance and its customer-related performance (CRP) is direct or indirect through the managerial use of information and communication technology (ICT).＜BR＞Methodology: The results are based on the responses of 78 general managers from large manufacturing firms, and the data were analysed using structural equation modelling with partial least squares (PLS).＜BR＞Findings: The results reveal that a firm’s engagement in a strategic alliance is positively related with the firm’s CRP—not directly, but through the managerial use of the ICT. The results also reveal that the relationship is industry specific.＜BR＞Limitations: The results may be manufacturing industry specific, so caution is necessary in generalising the results to other industries. Furthermore, this study does not consider the different types of strategic alliances in which a firm can engage. The extant literature suggests that a strategic alliance may be vertical or horizontal, internal or external.＜BR＞Practical implications: The results indicate that an organisation which engages in a strategic alliance to improve its desired performance needs to have an appropriate ICT facility.＜BR＞Originality: This study investigates the role of ICT on the strategic alliance and firm performance relationship in Indonesia.

Purpose - The purpose of this research is to investigate the effect of operational efficiency, gender of the borrowers and the population density on the performance of microfinancing institutions that play a significant role in alleviating poverty in developing countries.Design methodology approach - A model showing the relationships among the variables is first proposed based on the hypotheses developed in the literature review. Then the model is tested with empirical data using multiple regression and path analysis. Data used in the analysis relate to 234 microfinancing institutions across 63 countries.Findings - The study finds that operational efficiency and gender of the borrowers have a direct impact on the performance of microfinancing institutions. Although population density does not have a direct impact on performance it has an indirect effect through operational efficiency and gender of the borrowers.Practical implications - The findings of this study reveal to the policy makers and managers of microfinancing institutions the importance of focussing on the three factors analysed (operational efficiency, gender of the borrowers and population density) to reduce poverty.Originality value - The study enhances the current knowledge in the literature relating to microfinancing. The findings help to improve the performance of microfinancing institutions resulting in efficient and effective utilisation of hundreds of millions of donor funds originating from tax payers in developed countries.

Purpose - The purpose of this paper is to investigate the relationship between a company's customer-related performance and its learning and growth capabilities.Design methodology approach - Four banks in Taiwan - Citibank, Chinatrust, Taipei Fubon Bank and Taiwan HSBC - have recently applied the Balanced Scorecard (BSC) perspective to their customer service. This research was designed to use the data of these sample banks and analyze it to build the theoretical relationship.Findings - The results reveal that a company's customer-related performance is positively associated with the interactions of its Human Resource Service Capability (HRSC), Information Technology Service Capability (ITSC) and Marketing Service Capability (MKSC).Originality value - This paper contributes to the literature by providing empirical evidence that when an organization establishes and raises levels of company learning and growth capabilities by using HR-service capability, IT-service capability, and MK-service capability, conjoint effects of these result in a favorable interaction relationship and thus can help achieve a higher level of customer-related performance.