Search results

This chapter aims to consider workplace spirituality from a cross-cultural perspective. The terms workplace spirituality and culture are so intangible, and both start with the attitude and behavior of humans but are meaningful in a community. Because of the constraint of understanding these abstract settings, it is necessary to define and specify the dimensions of both concepts to achieve the aim of this chapter. In this regard, the section starts with the conceptuality of workplace spirituality and the dimensions of the term, which cumulate at individual, group, and organizational levels. It goes with the part of cultural dimensions in the light of Hofstede's (2001) direction, Chhokar, Brodbeck, and House's (2007) extension, and Sharma's (2010) derivation of cultural dimensions for national, organizational, and individual levels, respectively. After joining the dots, the chapter focuses on one of the most sacred research areas for academic literature, cross-cultural differences, and workplace spirituality. The last part of the chapter is the conclusion to point to final notes about the concepts and help guide future studies.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

This study integrates insights from upper echelon (UE) theory and the attention-based view (ABV) to analyze how digital marketing innovation might enhance organizational performance in a pandemic context by addressing top management team (TMT) decision-making comprehensiveness and environmental dynamism.

This research utilizes a dataset collected through a questionnaire survey of 143 Indonesia Stock Exchange (IDX)-listed firms operating during the coronavirus pandemic (COVID-19). Hierarchical regression analyses were used to assess the overall hypothesis.

The authors discover that innovation in digital marketing has a beneficial effect on firm performance in a pandemic setting. The authors further find that decision comprehensiveness moderates the relationship between digital marketing innovation and firm performance with accentuated benefits in stable environments.

This study broadens the understanding of contextual factors that influence the performance benefits of digital marketing innovation and sheds light on the role of TMT decision comprehensiveness in enhancing the impact of digital marketing innovation on firm performance. In addition, the authors developed and tested a new digital marketing innovation measure.

Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a 10-year period. Then, the paper investigates whether there have been changes in gender role stereotypes during this period and subsequently unpack the reasons behind any changes recorded.

In total, 1,124 students from the same business student population rated men, women and managers in general, using SDI. Data was collected first during the academic year 2008–2009 and again in 2018–2019 to determine stability or change in gender role stereotypes and requisite managerial characteristics. Intraclass correlation coefficients scores were computed to determine the relationship between gender and requisite managerial characteristics and identify differences and similarities between the two samples. To explore the content of gender stereotypes, an examination of the specific descriptive items was conducted by performing a factorial analysis using Duncan’s Multiple Range Test. Finally, the authors adapted the scales developed by Duehr and Bono (2006) to determine whether broad gender stereotypic characteristics with respect to communal and agentic, attributed to men, women and managers, differ by sample.

The overall findings indicate changes in the extent of gender role stereotyping of the managerial role among the male cohorts studied. The subsequent analysis of the descriptive items identified that the change among the male cohort is due to the levels of agency they perceive women to now possess.

The authors contribute to the literature on both gendered and managerial stereotypes by showing changes in the pro-male stereotype of the managerial role and contribute to the existing debate on a shift towards a more androgynous view of leadership.

These findings help understand the content of gender role stereotypes that recent graduates bring with them to their first job post-graduation. The observed changes in the level of agency ascribed to women by their male counterparts could prove to be an important step forward for women’s advancement to managerial positions.

The findings indicate that both male and female cohorts in Sample 2 perceived men and women in general to possess the same levels of communal and agentic traits as their managerial counterparts.

Recently, both researchers and practitioners have been very interested in the impact of leadership on employee engagement. Thus, I aimed to examine the relationship between spiritual leadership and work engagement through the mediating role of spiritual well-being at work.

I assessed spiritual leadership, engagement, and well-being in an empirical study based on a sample of 223 employees. I collected data through a survey-based method and analyzed them using structural equation modeling (SEM).

The present study contributes to the existing knowledge in the leadership field, especially spiritual leadership. The results revealed that spiritual leadership impacts employees’ work engagement by indirectly influencing employees’ spiritual well-being.

Theoretically, the findings imply that spiritual well-being can be one of the factors considered in enhancing work engagement through spiritual leadership.

Finding evidence that spiritual leadership, like other leadership styles, can foster employee engagement. Therefore, leaders should take care of employees’ spiritual needs.

Many researchers have indicated that well-being is associated with employee engagement. However, they overlooked employees’ spiritual well-being in the research. The study confirmed the unexplored mediating role of spiritual well-being between spiritual leadership and employee engagement.

The importance of transformational leadership (TFL) for improving followers’ work engagement (WE) has been highlighted by management researchers, but little is known about how and why TFL is related to WE. This study develops an integrated model that addresses the questions and uncovers the influence of TFL on employees’ WE through two pathways reflecting simple and parallel mediating effects of employees’ self-efficacy (SE) and trust in the leader.

In a developing country’s organizational context, a total of 376 employees working in four different types of organizations voluntarily participated in the survey. Partial least square structural equation modeling (PLS-SEM) was used to test the study model.

Data supported the joint parallel mediation effect of subordinates’ SE and trust in the leader and partially confirm the role of a single mediator of each between the relationship of TFL and WE.

In public sector, it is a daunting challenge to sustain a high degree of WE of employees so that they may actively involve in the provision of better services planned by policymakers. Therefore, WE has deemed a very important construct for both administrators and researchers in such organizations. The framework and relationships that are discussed and displayed in this study help administrators in understanding the driving forces that cause in to WE.

This research links multiple theories to develop an integrated model. The employees' perceptual data supported predictive power of the model both in-sample and out-of-sample through a rigorous statistical technique. Hence, this study is contributing to narrowing the gap between theory and practice.

The aim of the present study is to explore the impact of the COVID-19 pandemic on the first stage of external audit, namely, on the auditors’ client acceptance and continuance decisions (CACDs).

Survey data was collected on the basis of a structured questionnaire, which was answered by 21.02% of the Greek certified auditors/accountants. Parametric hypothesis testing and regression analysis were used in data analysis.

The results of the survey showed that the COVID-19 pandemic had a different impact on the client acceptance decision-making (CAD) process and the client continuance decision-making (CCD) process. The CAD process appears to have been affected in a mostly negative way, and to a greater extent than is the case with the CCD process. The impact of the COVID-19 pandemic on the CACD process appears to be mainly related to the difficulty arising in auditor–client communication. Additionally, as far as the CAD process is concerned, the COVID-19 pandemic appears to have had a negative impact on the audit fees, while, when it comes to the CCD process, the pandemic has had a positive impact with regard to clientele expansion. Finally, survey findings showed that the COVID-19 pandemic affected in a different way Big6 and non-Big6 auditors.

The present study aspires to fill significant gaps identified in relevant literature with regard to auditors’ work in correlation with the COVID-19 pandemic. More specifically, to the best of the author’s knowledge, it is the first study exploring the impact of the COVID-19 pandemic on the first stage of external audit. Moreover, the study is based on primary data collected in real time, under the actual conditions of emergency related to the health crisis. Last but not least, the findings of the present study could be of value to professionals and regulative authorities in case of similar future emergencies or potential crisis situations.

Today, psychological well-being is increasingly valued by organizations because it is integral to employee performance. The style of leaders supervising their subordinates is an important influence on their psychological well-being. Abusive supervision can lead to a depletion of resources among their subordinates by inducing psychological stress, leading to a decline in psychological well-being. In this research, the authors use the conservation of resources (COR) theory and self-determination theory to examine the mechanism between abusive supervision and psychological well-being. This study can contribute to previous research by applying the COR theory and self-determination theory, which were not discussed, to explain the relationship between leader's leadership behavior and psychological well-being of organizational members.

The authors conduct a multi-time data collection method of two waves with six-week intervals. The authors received 322 samples and conducted a confirmatory factor analysis to test result validity and used multiple regression to examine the direct and moderating effects. Additionally, the authors used the bootstrapping method to test mediating effects.

The results show that abusive supervision is negatively related to psychological well-being and self-determination plays the mediating role between them, while perceived person-organization fit is the moderator between self-determination and psychological well-being.

The authors identified self-determination as the mediator between abusive supervision and psychological well-being and perceived person-organization fit plays the moderating role between self-determination and psychological well-being.

Meaningful work is gaining importance in the core domains of human resources research. However, there is confusion regarding what constitutes meaningful work and its determinants and outcomes. Earlier studies have conflated conceptual and empirical arguments. Hence, researchers lack clear insights into factors related to employees' experiences of meaningfulness. This study aims to discuss the aforementioned issue.

The authorsconducted a systematic literature review (SLR) of 88 studies (2000–2020) meeting relevant criteria to identify dominant trends and significant gaps in the authors’ understanding of meaningful work.

This review identified six aspects to conceptualize meaningful work. At the same time, the authors highlighted the dominant theory and the instrument used to explain and measure meaningful work. Based on the same, the authors identified different groups of individual and organizational-level determinants and outcomes of finding meaning in work. The analysis also indicates that the comprehension of meaningful work was restricted because most data were obtained from the USA, Europe and certain regions of Asia. During this assessment, the authors observed that several studies emphasized individual-level effects, self-reporting and cross-sectional studies, which restricted the ability to make causal inferences.

This study extends earlier works where the authors stock-take existing research for the past 20 years and build on past trajectories to enrich the authors’ understanding of meaningful work. Unlike earlier works that focused on a specific domain, such as human resource development, this work differentiates by taking an integrated framework-based approach leveraging the antecedents, decisions and outcomes (ADO) and the theories, contexts and method (TCM) framework to consolidate and advance knowledge in the field thoroughly.