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Article
Publication date: 12 September 2023

Maxence Postaire and François-Régis Puyou

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by…

Abstract

Purpose

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Design/methodology/approach

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

Findings

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

Originality/value

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 April 2024

Zhenting Xu, Xianmiao Li and Xiuming Sun

This study aims to explore the enabling and suppressing effects of leader affiliative and aggressive humor on employee knowledge sharing form the lens of emotional contagion…

Abstract

Purpose

This study aims to explore the enabling and suppressing effects of leader affiliative and aggressive humor on employee knowledge sharing form the lens of emotional contagion process, which provides theoretical reference for the applications of different leader humor style, thereby enhancing employee knowledge sharing.

Design/methodology/approach

This study collected three waves of data and surveyed 379 employees in China. Regression analysis, bootstrapping and latent moderation structural equation were adopted to test the hypotheses.

Findings

Leader affiliative humor has a positive impact on employee knowledge sharing, whereas leader aggressive humor has a negative impact on employee knowledge sharing. Positive emotion plays a mediating role between leader affiliative humor and employee knowledge sharing, and negative emotion plays a mediating role between leader aggressive humor and employee knowledge sharing. Moreover, supervisor–subordinate Guanxi moderates the relationship between leader affiliative humor and positive emotion, and between leader aggressive humor and negative emotion, respectively.

Originality/value

This study not only adds to the knowledge sharing literature calling for the exploration of antecedents and mechanism of employee knowledge sharing, but also contributes to our comprehensive understanding of the suppressing and enabling effects of leader humor style on employee knowledge sharing. Besides, this study also unpacks the dual-path mechanism and boundary condition between leader humor style and employee knowledge sharing and augments the theoretical explanations of emotional contagion theory between leader humor style and employee knowledge sharing.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 9 February 2023

Abdollah Taki and Afsaneh Soroushyar

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

Abstract

Purpose

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

Design/methodology/approach

To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.

Findings

The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.

Research limitations/implications

This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.

Originality/value

To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 9 February 2024

Wenjing Chen, Bowen Zheng and Hefu Liu

Employee voice is crucial for organizations to identify problems and make timely adjustments. However, promoting voice in organizations is challenging. This study aims to…

Abstract

Purpose

Employee voice is crucial for organizations to identify problems and make timely adjustments. However, promoting voice in organizations is challenging. This study aims to investigate how social media use (SMU) in the workplace affects employee voice by examining its intrinsic mechanisms and boundary conditions. Specifically, this study examines the mediating roles of social identifications and the moderating effects of job-social media fit on the relationship between SMU and social identifications.

Design/methodology/approach

This study conducted a survey of 348 employees in China.

Findings

First, SMU affects voice through social identifications. Second, distinct identifications have different effects on voice, such that organizational identification positively affects employee voice, while relational identification positively affects promotive voice and negatively affects prohibitive voice. Third, when social media is highly suitable for the job, the positive effect of work-related SMU on organizational identification is strengthened, while the positive effect of social-related SMU on organizational identification is weakened.

Originality/value

The results indicate that different identifications have distinct impacts on voice. Additionally, this study reveals a double-edged sword effect of SMU on voice through different social identifications. Further, job-social media fit moderates the relationship between SMU and social identifications. These findings have important implications for organizations adopting social media.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 6 September 2023

Steve Winer, Leslie Ramos Salazar, Amy M. Anderson and Mike Busch

The purpose of this study is to extend Bippus and Young’s (2005) study and examine the effectiveness of the “I-you,” “I,” “You,” “We,” “But” and Question-based “Why” statements…

1132

Abstract

Purpose

The purpose of this study is to extend Bippus and Young’s (2005) study and examine the effectiveness of the “I-you,” “I,” “You,” “We,” “But” and Question-based “Why” statements from Winer’s (2021) verbal coding program of conflict management using Bandura’s (1977) social learning theory (SLT).

Design/methodology/approach

Mixed methods were used using 175 university students from Texas and New York. A cross-sectional convenience sampling approach was conducted. Survey data was collected using Qualtrics.

Findings

Descriptive results demonstrated that the “We” statement was the most passive, the “I-you” statement was the most assertive and the “But,” “I,” “You” and Question statements were perceived to be aggressive. In addition, assertive “I-You” statements were perceived to be more effective in resolving the conflict and maintaining a relationship, whereas aggressive statements were less likely to resolve the conflict and maintain the relationship. Qualitative themes also support the “I-You” statement as the most assertive, while the “But,” “You” and “I” statements were found to be the most aggressive statements.

Practical implications

Implications and applications are discussed to stimulate future research among researchers and practitioners when addressing conflict. Being aware of the verbal statements that de-escalate conflict may be helpful in solving conflict in interpersonal, family and professional relationships. Future trainings can adopt effective verbal statements to resolve conflict when experiencing anger issues. Future research can continue to investigate verbal communication statements using SLT to help practitioners and managers address conflict in interpersonal relationships.

Originality/value

This study examines verbal statements in relation to communication styles and conflict management.

Details

International Journal of Conflict Management, vol. 35 no. 2
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 5 May 2023

Jerome Carson

This paper aims to provide a living tribute to the mental health activist and international trainer Peter Bullimore.

Abstract

Purpose

This paper aims to provide a living tribute to the mental health activist and international trainer Peter Bullimore.

Design/methodology/approach

Peter provided a list of people to who he wanted to provide tributes. Jerome approached all these people. All agreed.

Findings

Several people from around the world attest to the influence that Peter’s teaching and personality have had on their clinical practice and on their lives.

Research limitations/implications

The disappearance of an Open Mind has left a shortage of journals, which welcome the user perspective. Mental Health and Social Inclusion have always championed the voice of people with lived experience. These are selected tributes to one man’s work in the field of mental health.

Practical implications

These accounts provide insights into the work of a remarkable individual.

Social implications

Students of the mental health professions are mainly exposed to work produced by their peers. The history of mental health is filled with the stories of professionals, not the people who have used services.

Originality/value

Historically accounts of psychiatry are written by mental health professionals. Service user or lived experience accounts are often written from the perspective of the person’s story of illness and recovery. There are comparatively few, which celebrate the additional achievements of specific individuals with lived experience.

Details

Mental Health and Social Inclusion, vol. 28 no. 1
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 11 July 2023

Gina Myers and Christopher Kowal

Violence toward frontline health-care workers (HCWs) from patients and visitors is a pervasive issue that ranges from verbal and psychological abuse to physical assault. The…

Abstract

Purpose

Violence toward frontline health-care workers (HCWs) from patients and visitors is a pervasive issue that ranges from verbal and psychological abuse to physical assault. The emergence of the COVID-19 pandemic has led to increased reports of escalated verbal workplace aggressions (VWPAs); however, most studies have been conducted internationally. Studies based in the USA have focused on physical violence experienced by nurses and paramedics in emergency situations. The purpose of this study is to learn about the experiences of different levels of frontline HCWs with VWPA from patients and visitors and discover ways to address this issue.

Design/methodology/approach

This qualitative descriptive study asked registered nurses, licensed practical nurses and patient care technicians from one health-care system about their experiences with patient and visitor VWPA using an anonymous, voluntary open-ended survey and in-person interviews. In all, 31 participants completed the survey and 2 were interviewed. Data were analyzed using content analysis.

Findings

Three themes emerged from the data: the experience, moving through and moving forward. Frontline HCWs described experiences of VWPA, indicating its forms, frequency and conditions. They used coping, along with personal and professional measures, to manage and move through the situation. Moving forward was captured as suggestions for the future and conveyed hope for a perfect state.

Originality/value

The experiences of frontline HCWs offered insight into how they perceive and cope with difficult encounters. Recommendations relate to not only implementing interventions that support frontline HCWs but also creating a culture where aggression is not tolerated and addressing perpetrator behavior is a priority.

Details

Journal of Aggression, Conflict and Peace Research, vol. 16 no. 2
Type: Research Article
ISSN: 1759-6599

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Open Access
Article
Publication date: 20 April 2023

Carlo D'Augusta, Francesco Grossetti and Claudia Imperatore

The authors study the effect of increasing environmental awareness on shareholders' activism. Specificallly, this study aims to examine whether growing environmental awareness is…

1689

Abstract

Purpose

The authors study the effect of increasing environmental awareness on shareholders' activism. Specificallly, this study aims to examine whether growing environmental awareness is reflected in more aggressive environmental shareholder proposals.

Design/methodology/approach

This study uses the 2010 Deepwater Horizon oil spill disaster as an exogenous event that increased shareholders' environmental awareness. This study analyzes the spill’s effect on the tone of proposals about environmental issues and nonenvironmental topics.

Findings

After the disaster, the tone of environmental proposals (i.e. the treatment group) is significantly more negative. In contrast, the tone of nonenvironmental proposals (i.e. the control group) is unaffected. This study interprets this finding as direct evidence that the oil spill led to increased shareholder environmental activism through proposals that targeted the environmental risks surrounding the business more aggressively. By contrast, this study finds no effect of the oil spill on the tone of managers' responses to the proposals, consistent with managers refraining from emphasizing environmental threats.

Originality/value

Anecdotal evidence and recent studies suggest a link between environmental disasters and shareholder pressure for corporate change. However, no prior research has investigated the channel through which shareholders could have exerted such pressure or has looked for direct evidence of it in the negotiations between shareholders and managers. By finding such evidence in shareholder proposals, this study fills in this gap.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 23 January 2024

Zoltán Pápai, Péter Nagy and Aliz McLean

This study aims to estimate the quality-adjusted changes in residential mobile consumer prices by controlling for the changes in the relevant service characteristics and quality…

Abstract

Purpose

This study aims to estimate the quality-adjusted changes in residential mobile consumer prices by controlling for the changes in the relevant service characteristics and quality, in a case study on Hungary between 2015 and 2021; compare the results with changes measured by the traditionally calculated official telecommunications price index of the Statistical Office; and discuss separating the hedonic price changes from the effect of a specific government intervention that occurred in Hungary, namely, the significant reduction in the value added tax rate (VAT) levied on internet services.

Design/methodology/approach

Since the price of commercial mobile offers does not directly reflect the continuous improvements in service characteristics and functionalities over time, the price changes need to be adjusted for changes in quality. The authors use hedonic regression analysis to address this issue.

Findings

The results show significant hedonic price changes over the observed seven-year period of over 30%, which turns out to be primarily driven by the significant developments in the comprising service characteristics and not the VAT policy change.

Originality/value

This paper contributes to the literature on hedonic price analyses on complex telecommunications service plans and enhances this methodology by using weights and analysing the content-related features of the mobile packages.

Details

Digital Policy, Regulation and Governance, vol. 26 no. 3
Type: Research Article
ISSN: 2398-5038

Keywords

1 – 10 of 183