Search results

This study aims to explore a rarely studied form of person–organization fit, perceptual fit, which captures the accuracy of an employee’s understanding of their organization’s culture. The managerial antecedents of perceptual fit were explored to increase understanding about how employees learn their organizational culture and the role that managers play in that process. In addition, the behavioural and attitudinal consequences of perceptual fit were examined to gain a deeper appreciation for the impact of misunderstanding one’s organizational culture on work attitudes and cognitions.

Survey tools were used to measure multiple workplace cognitions, attitudes and values from employees of three small health-care organizations. Organizational culture was measured for each organization so that perceptual fit could be ascertained, which represents an accuracy score of each individual’s comprehension of their organization’s culture. Regression analyses measured the hypothesized associations between perceptual fit and its proposed antecedents and consequences.

The results suggest that leader–member exchange (LMX) and perceived organizational support (POS) are both positively associated with perceptual fit. In terms of the outcomes of perceptual fit, the regression analyses provide support for an association between perceptual fit and psychological empowerment, job satisfaction and organizational commitment.

This study contributes to the literature by exploring how employees come to understand their organization’s culture, and the consequences of differing levels of understanding (i.e. perceptual fit). The study results suggest that managerial action such as LMX and POS can enhance the chances that an employee is able to understand their organization’s culture accurately. Furthermore, this research adds to our understanding of the individual consequences of understanding one’s organizational culture by providing evidence that psychological empowerment is associated with perceptual fit.

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.

Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.

Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.

When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.

This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

This chapter analyzes the campaign against race norming in the 2013 National Football League (NFL) concussion settlement that caregivers of retired players designed, and it considers how their collective action throws new light on activism in sport. While there is a substantial literature on how individual athletes engage in protest, less work has focused on how families – partners, children, siblings, and parents – of athletes organize as a group to answer back to anti-Black racism in professional sport. I argue that a group of spouses used their position as caregivers to shame the NFL, the presiding judge of the settlement, Class Counsel, and even the Department of Justice into acknowledging not only individual suffering from traumatic brain injury but also of the distribution of that suffering across households. Specifically, the wives group expanded definitions of risk and damage to include not only individual illness but also family and group suffering and demanded inclusion of gendered and racialized aspects of social care. Through their campaign, the group recast what is considered protest in the world of sport and who has the ability to access an activist subjectivity.

This paper studies early stages of actor mobilization for institutional change within Swedish esports.

The authors employ interpretative phenomenological analysis.

The authors’ findings explain how actors become motivated to act in critical reflections linked to conflicting legitimacy judgments and emotionally charged personal struggles. Moreover, the findings show how, as actors get activated in collective action, they identify efficacy lines around valid domains and experience emotionally charged collective endeavors. Furthermore, the findings explain how particularities in early experiences project legitimacy aspirations that orient collective action toward validity ends and particular values and ideals shaping actors' grassroots movements.

This study adds to legitimacy and institutional change theory through individual actors' perspectives, providing key insights into how they are motivated, activated, and oriented. This study is the first to investigate grassroots activists' personal stories in esports.

The purpose of this study is to investigate whether two types of destructive leadership styles – despotic and narcissistic – predict turnover intentions of nurses via emotional exhaustion, drawing from the conservation of resources theory and the unfolding theory of turnover.

This paper used multiwave data collected from 731 nurses working in Palestinian hospitals. Structural equation modeling using partial least squares was used to analyze the data.

Both narcissistic and despotic leadership are associated with turnover intentions directly and indirectly through emotional exhaustion. Despotic leadership, however, has a stronger relationship to turnover intention than narcissistic leadership. Despotic and narcissistic leadership are common in this sample.

A strong psycho-safety climate is likely needed to address the harm caused by these destructive leadership styles, and interventions should span primary, secondary and tertiary levels of the public health model. Examples include ensuring strong organizational checks, balances and information flows, job control, support and widespread training; assistance programs such as counseling services; and remediation and repair for harmed individuals and teams.

This study advances the understanding of the negative, dark or destructive side of leadership specifically in the nursing context. This study compares despotic and narcissistic leadership to examine which one better/worse explains turnover intentions through emotional exhaustion.