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Open Access
Article
Publication date: 15 February 2022

Fernanda Leão and Delfina Gomes

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

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Abstract

Purpose

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

Design/methodology/approach

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

Findings

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

Originality/value

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 12 February 2020

Matthew Hanchard, Peter Merrington, Bridgette Wessels, Kathy Rogers, Michael Pidd, Simeon Yates, David Forrest, Andrew Higson, Nathan Townsend and Roderik Smits

In this article, we discuss an innovative audience research methodology developed for the AHRC-funded “Beyond the Multiplex: Audiences for Specialised Film in English Regions”…

Abstract

In this article, we discuss an innovative audience research methodology developed for the AHRC-funded “Beyond the Multiplex: Audiences for Specialised Film in English Regions” project (BtM). The project combines a computational ontology with a mixed-methods approach drawn from both the social sciences and the humanities, enabling research to be conducted both at scale and in depth, producing complex relational analyses of audiences. BtM aims to understand how we might enable a wide range of audiences to participate in a more diverse film culture, and embrace the wealth of films beyond the mainstream in order to optimise the cultural value of engaging with less familiar films. BtM collects data through a three-wave survey of film audience members’ practices, semi-structured interviews and film-elicitation groups with audience members alongside interviews with policy and industry experts, and analyses of key policy and industry documents. Bringing each of these datasets together within our ontology enables us to map relationships between them across a variety of different concerns. For instance, how cultural engagement in general relates to engagement with specialised films; how different audiences access and/or share films across different platforms and venues; how their engagement with those films enables them to make meaning and generate value; and how all of this is shaped by national and regional policy, film industry practices, and the decisions of cultural intermediaries across the fields of film production, distribution and exhibition. Alongside our analyses, the ontology enables us to produce data visualisations and a suite of analytical tools for audience development studies that stakeholders can use, ensuring the research has impact beyond the academy. This paper sets out our methodology for developing the BtM ontology, so that others may adapt it and develop their own ontologies from mixed-methods empirical data in their studies of other knowledge domains.

Details

Emerald Open Research, vol. 1 no. 1
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 30 October 2019

Matthew Hanchard, Peter Merrington, Bridgette Wessels and Simeon Yates

This paper focuses on patterns of film consumption within cultural consumption more broadly to assess trends in consumerism such as eclectic consumption, individualised…

Abstract

This paper focuses on patterns of film consumption within cultural consumption more broadly to assess trends in consumerism such as eclectic consumption, individualised consumption and omnivorous/univorous consumption and whether economic background and status feature in shaping cultural consumption. We focus on film because it is widely consumed, online and offline, and has many genres that vary in terms of perceived artistic and entertainment value. In broad terms, film is differentiated between mainstream commercially driven film such as Hollywood blockbusters, middlebrow “feel good” movies and independent arthouse and foreign language film. Our empirical statistical analysis shows that film consumers watch a wide range of genres. However, films deemed to hold artistic value such as arthouse and foreign language feature as part of broad and wide-ranging pattern of consumption of film that attracts its own dedicated consumers. Though we found that social and economic factors remain predictors of cultural consumption the overall picture is more complex than a simple direct correspondence and perceptions of other cultural forms also play a role. Those likely to consume arthouse and foreign language film consume other film genres and other cultural forms genres and those who “prefer” arthouse and foreign language film have slightly more constrained socio-economic characteristics. Overall, we find that economic and cultural factors such income, education, and wider consumption of culture are significant in patterns of film consumption.

Details

Emerald Open Research, vol. 1 no. 1
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 3 January 2023

Magnus Jansson, Magnus Roos and Tommy Gärling

This paper aims to investigate whether loan officers' risk taking in credit decisions are associated with their personal financial risk preference and personality traits or solely…

3171

Abstract

Purpose

This paper aims to investigate whether loan officers' risk taking in credit decisions are associated with their personal financial risk preference and personality traits or solely with bank-contextual and loan-relevant factors.

Design/methodology/approach

An online survey administered in six large Swedish banks to 163 loan officers responsible for assessing credit risk and approval of loan applications. The loan officers rated their likelihood of approving fictitious loan applications from business companies.

Findings

The loan officers' credit risk taking is associated with bank-contextual factors, directly with perceived organizational credit risk norms and indirectly with self-confidence in assessing credit risks through attitude to credit risk taking. A direct association is also found with personal financial risk preference but not with personality traits.

Research limitations/implications

Increased awareness of that loan officers' personal financial risk preference is associated with their credit risk taking in loan decisions but that the banks' risk policy has a stronger association. Banks' managements and boards should therefore assure that their credit risk policy is implemented, followed and being aligned with their performance incentives.

Practical implications

Increased awareness of that loan officers' credit risk taking is associated with personal financial risk preference but more strongly with the banks' risk policy that motivate banks' managements and boards to assure that their credit risk policy is implemented, followed and being aligned with their performance incentives.

Originality/value

The first study which directly compare the associations of loan officers' risk taking in credit approvals with personal risk preference and personality traits versus bank-contextual factors and loan-relevant information.

Details

Managerial Finance, vol. 49 no. 8
Type: Research Article
ISSN: 0307-4358

Keywords

Open Access
Article
Publication date: 20 July 2022

Jeff Duggan, Kathryn Cormican and Olivia McDermott

An understanding of the motivation of individual employees to adopt lean practices is fundamental to successful lean implementation. This study aims to investigate the adoption of…

1482

Abstract

Purpose

An understanding of the motivation of individual employees to adopt lean practices is fundamental to successful lean implementation. This study aims to investigate the adoption of lean practices and provides an analysis of the individual-level factors necessary for lean implementation. This study presents a method for assessing the impact of individual-level factors in a company deploying lean within a biopharmaceutical manufacturing subsidiary.

Design/methodology/approach

The case study explores the attitudes of individuals within a functionally structured organisation undergoing a lean implementation initiative. A quantitative data collection approach was used to capture data from employees in a medical device manufacturing organisation.

Findings

The study found that personality and affective organisational commitment positively affects an individual’s intention to adopt lean practices. Employees with greater levels of affective commitment are more likely to partake in lean-related practices. Individuals in functions that directly support the production process, as opposed to those in functions that indirectly support production, are more likely to participate in lean practices. Finally, individuals in supervisory roles are more likely to adopt lean practices than those in non-supervisory roles, and management should involve top performers in lean.

Originality/value

There is a paucity of case study research in the area of individual-level factors for lean practice adoption. The findings of this study offer practical guidance on individual-level factors for lean practice adoption and illuminate new avenues for future research. This analysis also makes a practical contribution to the literature. From a managerial perspective, understanding why certain employees are more willing to adopt lean practices contributes to an overall lean organisational readiness and implementation framework. This insight enables the development of carefully tailored communication and training programs for managing employee motivation for and receptivity to lean.

Details

International Journal of Lean Six Sigma, vol. 14 no. 2
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 9 March 2020

Richard N. Landers, Elena M. Auer and Joseph D. Abraham

Assessment gamification, which refers to the addition of game elements to existing assessments, is commonly implemented to improved applicant reactions to existing psychometric…

3579

Abstract

Purpose

Assessment gamification, which refers to the addition of game elements to existing assessments, is commonly implemented to improved applicant reactions to existing psychometric measures. This study aims to understand the effects of gamification on applicant reactions to and measurement quality of situational judgment tests.

Design/methodology/approach

In a 2 × 4 between-subjects experiment, this study randomly assigned 315 people to experience different versions of a gamified situational judgment test, crossing immersive game elements (text, audio, still pictures, video) with control game elements (high and low), measuring applicant reactions and assessing differences in convergent validity between conditions.

Findings

The use of immersive game elements improved perceptions of organizational technological sophistication, but no other reactions outcomes (test attitudes, procedural justice, organizational attractiveness). Convergent validity with cognitive ability was not affected by gamification.

Originality/value

This is the first study to experimentally examine applicant reactions and measurement quality to SJTs based upon the implementation of specific game elements. It demonstrates that small-scale efforts to gamify assessments are likely to lead to only small-scale gains. However, it also demonstrates that such modifications can be done without harming the measurement qualities of the test, making gamification a potentially useful marketing tool for assessment specialists. Thus, this study concludes that utility should be considered carefully and explicitly for any attempt to gamify assessment.

Details

Journal of Managerial Psychology, vol. 35 no. 4
Type: Research Article
ISSN: 0268-3946

Keywords

Open Access
Article
Publication date: 12 May 2022

Olusegun Emmanuel Akinwale and Olaolu Joseph Oluwafemi

Personality profiling in today’s business world has become an essential organisational development practice targeted at identifying a set of employees' traits, which differentiate…

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Abstract

Purpose

Personality profiling in today’s business world has become an essential organisational development practice targeted at identifying a set of employees' traits, which differentiate an employee from one another. Given the assumption that personality traits form an essential indicator of developing the potential of an individual workforce, possible to establish how employees function in a certain job role and their suitability for the particular tasks in an organisation. This study aims to explore the relationship between personality traits, assessment centres (ACs) quality and management development in Nigeria telecommunication organisation among its managers.

Design/methodology/approach

The study employed multi-stage sampling techniques and further stratified the hierarchy of the management and finally used a simple random sampling strategy on each stratum. A combination of 482 managers in Nigerian telecommunication organisations participated in this study. The study investigated 12 hypotheses and 1 mediating postulation. Multiple scales were adapted to measure dimensions of endogenous and exogenous variables along the path of mediating variables of the study. The study employed a cross-sectional survey approach to administering the research instrument across all the departments among the managers of the organisations. A structural equation model of assessment was used to analyse the data collected from managers of the telecoms organisations.

Findings

The outcome of the study was significant, 10 of the postulated hypotheses were found to be significant while 3 were not significant. The study revealed that a combination of openness to experience, conscientiousness, neuroticism, agreeableness and extraversion personality have no significant relationship with the AC. Also, employees who are high in neuroticism like being emotionally unstable did not find a significant relationship with the AC. In a similar situation, the combined effect of all the big-five personalities was not significant in management development among the managers of the telecommunication industry. The AC is discovered to mediate between personality traits and management development. Individually, the big-five model finds a significant relationship with AC and management development, respectively.

Research limitations/implications

The study is restricted to managers of the Nigerian telecoms industry alone and not all the entire workforce. It adopted cross-sectional analysis to make an inference on all the managers of the organisations. The implication is that the period of the view of a particular point in a sequence of the event may not be representative. Another implication is that the results from the cross-sectional design are for the relationship, and they do not indicate causation.

Originality/value

In practice, this study has shown that personality profiling is important to managing organisational behaviour to highlight a set of traits of employees suitable for peculiar roles. This study implies that personality elements constitute a vital signal of the potential development of the workforce. It helps to illuminate an individual functioning style in a certain task situation, therefore determining both professional and managerial suitability in performing a given role.

Details

Management Matters, vol. 19 no. 1
Type: Research Article
ISSN: 2752-8359

Keywords

Open Access
Article
Publication date: 24 March 2021

Maria Banagou, Saša Batistič, Hien Do and Rob F. Poell

Understanding employee knowledge hiding behavior can serve organizations in better implementing knowledge management practices. The purpose of this study is to investigate how…

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Abstract

Purpose

Understanding employee knowledge hiding behavior can serve organizations in better implementing knowledge management practices. The purpose of this study is to investigate how personality and work climate influence knowledge hiding, by examining the respective roles of openness to experience and relational (specifically, communal sharing and market pricing) climates.

Design/methodology/approach

Multilevel modeling was used with two distinct samples, one from Vietnam with 119 employees in 20 teams and one from The Netherlands with 136 employees in 32 teams.

Findings

In both samples, the hypothesized direct relationship between openness and knowledge hiding was not found. In the Vietnamese sample, only the moderating effect of market pricing climate was confirmed; in the Dutch sample, only the moderating effect of communal sharing climate was confirmed. The findings of the Vietnamese sample suggest that people with a high sense of openness to experience hide knowledge less under low market pricing climate. In the Dutch sample, people with high openness to experience hide knowledge less under high communal sharing climate. The authors conclude that, in comparison with personality, climate plays a stronger role in predicting knowledge hiding behavior.

Research limitations/implications

Small sample size and self-reported data might limit the generalizability of this study’s results.

Practical implications

The paper highlights how organizational context (relational climate) needs to be taken into account in predicting how personality (openness to experience) affects knowledge hiding.

Originality/value

This paper contributes to a better understanding of the knowledge hiding construct by extending the set of known antecedents and exploring the organizational context in which such phenomena happen.

Details

Journal of Knowledge Management, vol. 25 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 28 February 2023

Daniela Rohrbach-Schmidt, Caroline Wehner, Sabine Krueger and Christian Ebner

This article aims to examine whether specific job tasks measured at the individual level or personality traits are associated with wages and whether the relationship between…

Abstract

Purpose

This article aims to examine whether specific job tasks measured at the individual level or personality traits are associated with wages and whether the relationship between personality traits and wages differs depending on the job tasks that individuals perform.

Design/methodology/approach

This study analyzes the association between job tasks and personality traits, and their interaction, with regard to wages using German employee data from 2017/2018.

Findings

Results suggest that nonroutine manual, interactive or analytic tasks are associated with significantly higher wages compared to routine manual tasks, and while extraversion and emotional stability are related to higher wages, agreeableness and openness tend to be associated with lower wages also within occupations. Moreover, the association between personality traits and wages varies depending on the job task requirements at the workplace. A high degree of extraversion in particular is associated with higher wages when the employee performs nonroutine manual, interactive or analytic tasks.

Originality/value

To date, especially the interaction between individual job tasks and personality traits on wages has not been extensively studied because data on both job tasks and personality at the employee level are scarce. This study contributes to the understanding of wage differences among employees.

Open Access
Article
Publication date: 10 May 2022

Shakil Adnan Malik, Samina Nawab and Khurram Shafi

The purpose of this study is to investigate the concept of vicarious moral cleansing and scrutinize whether unethical behavior of leaders initiate moral cleansing in subordinates…

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Abstract

Purpose

The purpose of this study is to investigate the concept of vicarious moral cleansing and scrutinize whether unethical behavior of leaders initiate moral cleansing in subordinates or not. This study also highlights a boundary condition under which employees are motivated to cleanse their moral self-image through increased organizational citizenship behaviors and decreased counterproductive work behaviors.

Design/methodology/approach

The study is quantitative based on hypothesis testing. By adopting convenience sampling technique, employees working at all managerial levels of service sector organizations were asked to fill out the questionnaires. Being a time-lagged study, data for independent variable (unethical leadership) and moderator (relational self-construal) were collected at T1, data for mediator (moral self-image) were collected at T2 and data for outcomes (OCBs, CWBs) were collected at T3 from same respondents. To rule out the possibility of common method bias and social desirability bias, a multi-wave design was adopted and respondents were asked to provide unique keys/IDs instead of their names.

Findings

This study investigated the impact that unethical leaders impose on employee self-concept. Moreover, this study also explored the motivational tendencies of moral self-image. Findings suggest that employees' desirable or undesirable behaviors against leader are dependent upon the perceptions related with their own role, self-image and perception of leader's integrity and intentions. Leader's unethicality is perceived threatening for their own moral self-image and they deal with it constructively. This study has laid the foundation for presence of vicarious moral cleansing in organizational setup, and it is advised that researchers must investigate this phenomenon in different settings to provide useful insights.

Research limitations/implications

Due to lack of resources, employing a pure longitudinal research design was not feasible, and therefore a time-lagged research design was used to gather data from only two cities of Pakistan. However, authors believe that a longitudinal research design, with data collection from a larger sample, will provide more fine-grained results. Secondly, use of perceived leader's integrity scale to measure unethical leadership is another limitation. Although the authors tried to address this issue by conducting an EFA and adopting only suitable items, yet a new scale which is able to measure the true essence of unethical leadership ought to be developed.

Originality/value

Use of moral self-image as an indicator of moral cleansing is an additional contribution of this study, as previous studies used levels of guilt as driving force behind moral cleansing and compensatory cleansing. Most of the studies on unethical leadership as well as moral cleansing took place in the Western context and scholars' stress that culture can substantially influence outcomes of these constructs. Thus, this study extends the literature on moral cleansing and moral self-regulation by developing and testing a model in cultural settings of Pakistan.

研究目的

本研究擬探討間接感受到的道德清洗 (以下簡稱間接道德清洗) 這個概念;研究亦會仔細審視領袖的不道德行為會否在其下屬間引起道德清洗。就此而言,本研究亦強調了一個邊界條件,在這邊界條件之下,僱員透過組織公民行為的增加,以及為工作目標帶來負面影響的工作行為的減少得到激勵,進而淨化他們的道德自我形象。

研究設計/方法/理念

本研究為一個基於假設檢定的量性研究;研究採用任意抽樣方法而進行。在服務業機構內不同管理階層工作的僱員被邀回答問卷;由於這是一個時滯研究,即使是同一的答覆者,IV (不道德的領導) 和仲裁人(關係型自我建構)的數據在T1收集,調解員 (道德自我形象) 的數據在T2收集,結果 (OCBs,CWBs) 的數據在T3收集,為了排除共同方法偏差和社會期許誤差的出現,研究採用多波浪設計,而且,答覆者必須提供獨一無二的密鑰或身份證明,而不是提供他們的名字。

研究結果

本研究探討了不道德的領袖對僱員自我概念的影響;研究亦探索了可能推動道德自我形象的因素。研究結果暗示、僱員會做對領袖而言可取的行為與否,全視乎他們如何看待自己的角色和自我形象,也視乎他們對領袖的誠信和動機有甚麼看法。領袖若不道德,這會被認為會對僱員的道德自我形象做成威脅,在這情況下,僱員會積極地應付這個威脅。本研究為在組織架構內存有間接道德清洗這個觀點打下基礎。今後的研究學者或許應就不同的環境、對這個現象進行探討和研究,以使我們能更深刻地瞭解這個課題。

研究的原創性/價值

從前的研究均採用內疚的程度、作為道德清洗和補償清洗背後的推動力 (Liao et al., 2018) 。本研究另外的貢獻在於採用了道德自我形象、作為道德清洗的指標。以前關於不道德領導以及道德清洗的研究,大多以西方國家為背景。研究學者均強調文化因素會很大程度地影響這些觀念帶來的結果;因此,本研究透過設計一個以巴基斯坦文化為背景的模型、並對其進行測試、來擴展有關道德清洗及道德自我調節的文獻。

Details

European Journal of Management and Business Economics, vol. 32 no. 3
Type: Research Article
ISSN: 2444-8451

Keywords

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