Search results

This study aims to examine the relationship between employees’ psychological contract breach and two types of voice behavior based on the social exchange theory. Additionally, the study explores the role of globally responsible business leadership in buffering the negative impacts of psychological contract breach on voice.

Survey data was collected from Chinese full-time employees and the final sample size is 337. Partial least squares structural equation modeling was used to test the hypotheses.

Findings indicate that psychological contract breach (PCB) has a positive and significant impact on employee aggressive voice behavior (AVB), while its relationship with constructive voice behavior (CVB) is not significant. Furthermore, globally responsible business leadership (GRBL) weakens the negative relationship between PCB and CVB, while strengthens the positive relationship between PCB and AVB.

The findings assist organizations in better recognizing the detrimental consequences of psychological contract breach. Second, the findings serve as a reminder to managers of the benefits of displaying globally responsible business leadership. Third, managers should recognize the complexities of globally responsible business leadership.

First, this study sheds new light on the impact of PCB on employees’ desirable and undesirable proactive behaviors by investigating how and when psychological contract breach affects two types of voice behavior. Second, the moderating role of GRBL further enriches our understanding of how to buffer negative effects of PCB and the desirable function of GRBL. Third, this study enriches the social exchange theory by investigating whether the leader−employee relationship will compensate for the failure of organization−employee relationship.

The authors investigate the influence of CEOs’ Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat.

The authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses.

The results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO’s ownership stake strengthens the negative association between the CEO’s religiosity and the extent of tax aggressive behavior. Finally, the CEO’s involvement in Zakat payments is shown to mitigate the negative association between the CEO’s religiosity and the extent of tax aggressive behavior.

In contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO’s religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities.

This study explores the phenomenon of compassionate leadership, a promising concept in management literature. Despite significant contributions towards the understanding of its antecedents and consequences, the specific role of compassion concerning the leader behavior under extreme pressure remains unexplored.

Drawing empirically on the case of three banks under three different logics, the authors trace how heads of banking branches, namely, middle managers, deal with the paradoxical phenomenon of integrating their human nature with the coetaneous need to achieve aggressive objectives. The authors analyzed interviews using the interpretive research method (Hatch and Yanow, 2003).

The authors identified that the logic of savings banks and credit cooperatives, together with specific human elements, created a healthier environment to develop compassionate behaviors compared to commercial banks. The authors found coherence when linking the institutional message of putting the spotlight on a personalized treatment of customers, and the middle manager compassionate actions towards customers and subordinates.

Suggestions for future theorizing and research are advanced, along with constructive practical implications to rehumanize the dark side of banking for both employees and customers.

The findings provided in this paper are original because they provide further evidence of linking business logics with compassionate leadership of middle managers and its impact on employees and customers.

This paper aims to conduct an experiment that investigates the effect of the ambiguity present in international financial reporting standards (IFRS) on the judgments of auditors. This paper also examine the effects of the personality trait of ambiguity tolerance on judgments of auditors.

This paper conduct an experiment in which experienced Australian-based auditors are placed in hypothetical revenue recognition and lease classification decision contexts. The participants are members of the Australian accounting profession who are familiar with applying IFRS.

This paper find support for the perception that when the relevant IFRS are more ambiguous, auditors make less aggressive reporting judgments compared to when the IFRS are less ambiguous. The results also unveil a novel finding that auditors who are more tolerant of ambiguity are likely to choose the accounting treatment that best reflects the economic substance of a transaction when interpreting IFRS compared to those who are less tolerant of ambiguity.

These results would be of interest to policymakers and accounting researchers as they continue to contemplate a shift to more principles-based IFRS.

To the best of the authors’ knowledge, this study is the first to examine the influence of an individual’s ambiguity tolerance on financial reporting quality in jurisdictions that have adopted IFRS.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

This study aims to explore the dynamics of workplace ostracism and dehumanization behavior and its impact on employees’ psychological contract violation, their revenge intention and psychological well-being.

The study has collected data from 329 IT sector employees working in the northern part of India using standard measures for various constructs utilized in the study. For the purpose of testing the proposed hypothesis, partial least square structural equation modeling is used.

The results show that all the hypotheses were supported, meaning employees experiencing ostracism and dehumanization at the workplace feel stressed and anxious and develop feelings of revenge, leading them to experience irrational feelings.

In the presence of workplace dehumanization and workplace ostracism, employees may experience stress, anxiety and depression. Managers must ensure a psychologically safe environment because if individuals experience ostracism or dehumanization at the workplace, they are going to affect their well-being through revenge intention behavior. Hence, it is important that managers should provide adequate resources to the employees so that they can feel psychologically safe in the workplace and hence can enhance psychological well-being.

This study is unique in terms of its contribution to the existing literature by understanding the nuances of workplace ostracism and dehumanization on employee’s well-being. The study also contributes to highlighting the advantages of using tools to establish psychological safety.

Competitiveness is an important personality trait that has been studied in various disciplines and has been shown to predict critical work outcomes at the individual level. Despite this, the role of competitiveness in groups and teams has received scant attention amongst organizational researchers. Aiming to promote future research on the role of competitiveness as both an adaptive and maladaptive trait – particularly in the context of work – the authors review competitiveness and its effects on individual and team stress and Well-Being, giving special attention to the processes of cohesion and conflict and situational moderators. The authors illustrate a dynamic multilevel model of individual and team difference factors, competitive processes, and individual and team outcomes to highlight competitiveness as a consequential occupational stressor. Furthermore, the authors discuss the feedback loops that inform the different factors, highlight important avenues for future research, and offer practical solutions for managers to reduce unhealthy competition.

Drawing on affective events theory, the purpose of this paper was to investigate direct and indirect relationships between perceived organizational politics and workplace cyberbullying (WCB) perpetration mediated through anger, as well as to examine the moderating role of gender in these relationships.

The sample comprised 534 white-collar employees who were employed in a variety of service industries, including banking, higher education, telecommunications, health care and insurance in Islamabad, Pakistan. Data were analyzed using the structural equation modeling technique in Amos.

Results demonstrated that perceived organizational politics has a direct positive effect on WCB perpetration. Moreover, results indicated that perceived organizational politics evokes anger among employees that, in turn, triggers WCB perpetration. Results of a multigroup analysis revealed that the positive effect of perceived organizational politics on WCB perpetration was not significantly different between men and women. However, the positive relationship between perceived organizational politics and anger was significantly stronger for men than for women. Likewise, this study found a significantly stronger relationship for men than for women between anger and WCB perpetration. Anger partially mediated the relationship between perceived organizational politics and WCB perpetration only among men.

This study contributes to the literature by demonstrating that perceived organizational politics triggers WCB perpetration directly and indirectly through its impact on anger. Moreover, this study identified gender differences in the experience and expression of anger in response to perceived organizational politics.

Provisions for the minimisation of human error are essential through governance structures such as recruitment, human resource allocation and education/training. As predictors of safety attitudes/behaviours, employees’ personality traits (e.g. conscientiousness, sensation-seeking, agreeableness, etc.) have been examined in relation to human error and safety education.

This review aimed to explore research activity on the safety attitudes of healthcare staff and their relationship with the different types of personalities, compared to other complex and highly regulated industries. A scoping review was conducted on five electronic databases on all industrial/work areas from 2001 to July 2023. A total of 60 studies were included in this review.

Studies were categorised as driving/traffic and industrial to draw useful comparisons between healthcare. Certain employees’ personality traits were matched to positive and negative relationships with safety attitudes/behaviours. Results are proposed to be used as a baseline when conducting further relevant research in healthcare.

Only two studies were identified in the healthcare sector.

The necessity for additional research in healthcare and for comparisons to other complex and highly regulated industries has been established. Safety will be enhanced through healthcare governance through personality-based recruitment, human resource allocation and education/training.