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.