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PurposeThis study examines the influence of organisational culture on organisational resilience from an organisational life cycle (OLC) perspective.Design/methodology/approachAn online survey questionnaire was used to collect data from 410 middle-level managers in Australian business organisations using Qualtrics, a well-known international data collection organisation.FindingsThe findings reveal that the respect for people/teamwork cultural dimension is positively associated with organisational resilience across all OLC stages (i.e. birth, growth, maturity and revival stages). In addition, the outcome-oriented (innovation) culture dimension enhance organisational resilience in the growth and revival (maturity) stages.Originality/valueThe findings contribute to the limited literature by providing empirical evidence on how specific organisational cultural dimensions can enhance organisational resilience across different development stages of organisations (i.e. the birth, growth, maturity and revival stages).

Purpose– The purpose of this paper is to investigate the role of performance measurement systems in organisational effectiveness in the context of the financial services sector within a developing country.Design/methodology/approach– Using the mail survey method data were collected from 69 financial institutions operating in Nepal. Multivariate analysis, in particular multiple regression analysis was employed to test the hypotheses.Findings– The results suggest that non-financial measures and feedback are tightly intertwined with organisational effectiveness. While institutions are focused on using the performance measures concerning internal business process perspective, less emphasis is placed on using customer and employee-related performance measures because they are considered less significant to organisational effectiveness. The findings also reveal that strategy-related feedback is considered more critical by management, as opposed to performance and staff. The study also provides evidence that 40.58 per cent of the financial institutions in Nepal had implemented the Balanced Scorecard, which is considered to be high when compared with other developing countries.Practical implications– The findings provide managers with valuable insights pertaining to the role of non-financial performance measures and the importance of feedback in improving organisational effectiveness, which could assist them in (re) aligning their performance measurement practices.Originality/value– The findings of this study contributes to the limited management accounting literature on performance measurement and the impact on organisational effectiveness by providing evidence from the financial services sector within the context of a developing country.

Introduction to Whistleblowing -- The Antecedents of Whistleblowing: A Cross-Cultural Comparison of Australia and Pakistan -- Does Organisational Culture Affect Whistleblowing Decisions? -- Whistleblowing and Employees' Work-Related Attitudes -- Conclusion.

PurposeThe purpose of this paper is to explore how and why corporate social responsibility (CSR) is diffused within the organisation and investigate the factors that influence the diffusion of CSR in the context of a developing country.Design/methodology/approachDrawing on the diffusion of innovations theory, data were collected from a Nepalese airline company through semi-structured interviews supported by relevant documentary scrutiny.FindingsThe findings of this study indicate that the airline company's CSR practices are aimed at enhancing organisational performance. The adoption of CSR is also seen as a proactive strategy to avoid any future risk associated with their environmental impact. The findings reveal that organisations' strategy, cultural values and beliefs and top management support are important predictors of the adoption of CSR.Practical implicationsThe empirical findings of this study provide valuable insights into how CSR can enhance organisations' performance if CSR is used in a strategic way. The study also highlights the important role of cultural values and beliefs in the secondary stage of adoption (or internal diffusion), as successful implementation of CSR is highly unlikely to happen without focusing on appropriate culture within the organisation.Originality/valueThis study extends research on diffusion of innovations literature by focusing on both the initial and post-adoption process (primary and secondary stage of diffusion) of CSR within a single airline company operating in a developing country, Nepal.