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Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

The use of augmented reality (AR) and experiential learning go hand in hand. Although AR learning opportunities have been well discussed, there is limited empirical research on the use of AR within higher education settings. Drawing from the uses and gratifications theory (U&GT), this study aims to explore the use of AR for learning satisfaction and student engagement, while also examining differences in learning styles.

This study used experiments with higher education students in the UK to explore the use of AR as part of the learning experience. Data from 173 students who experienced AR as part of their learning experience were analysed using partial least square analysis.

The authors found that hedonic, utilitarian, sensual and modality gratifications influence AR learning satisfaction and student engagement. Furthermore, the authors found differences between active and passive learners with regards to utilitarian (information seeking, personalisation) and sensual gratifications (immersion, presence) and effects on learning satisfaction.

This study developed and validated a U&GT framework incorporating different learning styles rooted in Kolb’s learning cycle. Findings provide important implications for the use of commercial AR applications as part of the learning experience within higher education settings.

Considering the significant increase in researchers’ interest in human resource management (HRM) in the public sector domain, this study aims to focus on producing a scale of HRM practices customized for the context of public organizations.

Experts and semantic analysis were performed for the scale development (qualitative stage), and exploratory and confirmatory factor analysis through structural equation modeling was conducted for the scale validation (quantitative stage).

The public HRM practices scale (public HRMPS) is composed of 19 items, distributed along four factors/dimensions, named training, development and education; relationship; work conditions; and competency and performance appraisal. The scale showed evidence of internal and construct validity (convergent, divergent, criterion-related and discriminant), as well as reliability and content validity.

The public HRMPS can be applied in relational studies to test structural models of prediction, mediation and moderation to evaluate relationships with organizational behavior variables, such as leader-members exchange, engagement at work, life quality at work and well-being at work, among others.

The public HRMPS may also serve as a useful diagnostic tool for the decision-making process made by public managers so they can promote a strategic, evidence-based HRM. Furthermore, the transforming role of strategic HRM can be operationalized by adopting practices gathered in the public HRMPS, advancing toward new HRM strategies to promote healthier and more productive work environments.

Healthier and more productive environments translate into real impacts for society, the first beneficiary of public services with more quality, efficiency and accountability.

The public HRMPS is the first attempt to produce an operationally valid and reliable measure to evaluate strategic HRM practices, responding to calls in the literature concerning the need for an integrated, comprehensive and customized HRM practices scale for the public service context.

This study aims to develop a framework that explains how and when telework is related to emotional exhaustion and task performance, by conceiving work overload as a mediator and self-leadership as a moderator. For this purpose, two studies were conducted. Study 1 aims to understand whether telework would be related to emotional exhaustion and task performance and if work overload would mediate such relationships. Study 2 aims to analyze whether self-leadership was a significant moderator of the mediated relations found in Study 1.

The hypotheses were tested in a sample of 207 (in Study 1) and 272 (in Study 2) participants, which were exclusively teleworking. The results were analyzed using PROCESS macro in SPSS.

The results of Study 1 showed that telework dimensions were negatively related to work overload, which consequently decreased emotional exhaustion and increased task performance. In Study 2, self-leadership moderated the indirect effect of work overload on the relationship between telework and emotional exhaustion, such that the indirect effect was stronger for those who scored higher in self-leadership. However, it was not significant for task performance.

This paper adds to research on telework by focusing on the employee's mental health and performance, in the context of mandatory confinement. The authors identified telework dimensions that may act as resources to cope with the increased work overload inherent to telework, as well as the importance of personal resources in these relationships.

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.

The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.

The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.

Since donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.

The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.

Professional sports teams employ highly paid managers and coaches to train players and make tactical and strategic team decisions. A large literature analyzes the impact of manager decisions on team outcomes. Empirical analysis of manager decisions requires a quantifiable proxy variable for manager decisions. Previous research focused on manager dismissals, tenure on teams, the number of substitutions made in games or the number of healthy players on rosters held out of games for rest, generally finding small positive impacts of manager decisions on team success.

The authors quantify manager decisions by developing a novel measure of game-specific coaching decisions: the Herfindahl–Hirschman Index (HHI) of playing-time across players on a team roster over the course of a season.

Evidence from two-way fixed effects regression models explaining observed variation in National Basketball Association team winning percentage over the 1999–2000 to 2018–2019 seasons show a significant association between managers’ allocation of playing time and team success. A one standard deviation change in playing-time HHI that reflects a flattened distribution of player talent is associated with between one and two additional wins per season, holding the talent of players on the team roster constant. Heterogeneity exists in the impact across teams with different player talent.

This is one of the first papers to examine playing-time concentration in the NBA. The results are important for understanding how managerial decisions about resource allocation lead to sustained competitive advantage. Linking coaching decisions to wins can help teams to better promote this core product.

Public safety (communicators; e.g. 9-1-1, police, fire and ambulance call-takers and dispatchers), like many other public safety personnel (e.g. police, paramedics), (re)suffer operational stress injuries (OSIs) that are too often hidden and at a prevalence higher than the general population. Unfortunately, there are very little data for OSI rates in Canadian communicators. To the authors’ knowledge, this is the only pan-Canadian study focusing on organizational culture, and its potential influence on OSIs, within the communicator context.

The authors conducted a 179-item online survey of Canadian communicators comprising 17 validated screenings for occupational stress injuries and symptoms and four open-ended questions relating to their agency's organizational culture. The authors thematically analysed participants' open-ended responses and their screening scores.

A semi-grounded thematic approach revealed that managers and supervisors were significant contributors to negative perceptions (n = 165) of organizational culture, potentially resulting in or worsening existing OSIs. Specifically, leadership was viewed as ineffective, inconsistent, unsupportive, abusive and toxic, with limited understanding of communicator roles. Communicators described feeling devalued, particularly when leaders fail to recognize communicator OSIs, which can perpetuate stigma. Conversely, positive leaders (n = 24) were described as supportive, communicative and encouraging.

The findings suggest that while leadership behaviours are a key factor in employee well-being, it varies considerably across agencies, impacting treatment-seeking behaviours. The authors’ new understandings of leaders' roles in OSIs may help reduce the frequency and severity of communicator OSIs, helping ensure that emergency services are delivered to Canadians.

This study draws on the affective events theory (AET) to understand how telework may influence workers' well-being. Hence this study aimed to (1) analyze the indirect relationship between telework and well-being via daily micro-events (DME), and (2) test whether procrastination would moderate this indirect effect.

To test the goals, data were gathered from a sample of teleworkers in the IT sector (N = 232). To analyze the data, a moderated mediation analysis was performed in SPSS with PROCESS macro.

The results showed that micro-daily events mediated the positive relationship between telework and well-being; however, this relation was conditional upon the levels of workers' levels of procrastination, that is, this link became weaker for those who were procrastinators.

By highlighting the importance of telework, DME and procrastination, this study offers managers distinct strategies for enhancing their employees' well-being.

Despite the existing research investigating the effect of telework on well-being, studies investigating the intervening mechanisms between these two constructs are scarce. Moreover, there is a lack of research investigating the moderating effect of procrastination in these relations. Hence, this study fills these gaps and advances knowledge on the process that explains how (via DME) and when (when procrastination is low) teleworking influences workers' well-being.