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1 – 10 of over 2000Robert Rieg, Jan-Hendrik Meier and Carmen Finckh
Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and…
Abstract
Purpose
Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.
Design/methodology/approach
With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.
Findings
The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).
Research limitations/implications
The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.
Practical implications
The results challenge the current role discussion of professional organizations for management accountants as business partners.
Originality/value
The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.
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The purpose of this study is to examine the association between financial capability and informal bankruptcy, especially among families in which the respondent and/or spouse…
Abstract
Purpose
The purpose of this study is to examine the association between financial capability and informal bankruptcy, especially among families in which the respondent and/or spouse borrowed student loans to fund their own education and families that did not have such loans.
Design/methodology/approach
US nationally representative data were employed. Three family types were used, families with student loans borrowed to fund respondent and/or spouse's education and education was completed (type 1 holders) or not completed (type 2 holders), and families that did not borrow student loans for respondent and/or spouse's education (non-holders). Informal bankruptcy was measured by being insolvent and late in debt payment for 60 or more days. Financial capability was measured by both an index and its various components. Multivariate logistic regressions were conducted to examine associations between financial capability and informal bankruptcy.
Findings
Generally, financial capability was negatively associated with informal bankruptcy, and student loan holders were more likely to be informally bankrupt than non-holders. However, such negative associations were statistically significant for type 1 holders and non-holders but insignificant for type 2 holders. Two desirable financial behaviors (information search and online banking) reduced the chance of informal bankruptcy for type 2 holders.
Research limitations/implications
First, cross-sectional data cannot establish a causal relationship. Second, findings using data from a single country may not be generalized to other countries.
Practical implications
Financial service professionals should help loan applicants evaluate the necessity of borrowing. Banking professionals can use the findings to develop products to meet different consumer needs. Financial educators should target different groups with different strategies in financial capability education. Policymakers should develop policies helping student loan holders complete education funded by student loans.
Originality/value
This study examines factors related to informal bankruptcy, providing insights to warning signs of bankruptcy. This study explores the potential effect of a new factor, financial capability, on informal bankruptcy, filling in a gap in the bankruptcy literature. This study recognizes differences in informal bankruptcy among various types of families and examines the different effects of financial capabilities on informal bankruptcy for different types of families.
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Galen H. Smith and Teresa L. Scheid
The race concordance hypothesis suggests that matching patients and health providers on the basis of race improves communication and patients’ perceptions of health care, and by…
Abstract
Purpose
The race concordance hypothesis suggests that matching patients and health providers on the basis of race improves communication and patients’ perceptions of health care, and by extension, encourages patients to seek and utilize health care, which may reduce health disparities. However, relatively few studies have examined the impact of race concordance on the utilization of health services. This chapter is grounded on Andersen’s Emerging Model of Health Services Utilization (Phase 4) and extends that model to include race concordance.
Methodology/approach
The data were collected from a stratified random sample of adult beneficiaries enrolled in North Carolina Medicaid’s primary care case management delivery system in 2006–2007. Propensity score matching techniques were used to sort respondents on their propensity for race concordance and indices were constructed to generate key control variables. Poisson regression was used to examine the impact of race concordance on the utilization of primary care and emergency room care, under the assumption that race concordance would increase the use of primary care and decrease the use of emergency care for minority patients.
Findings
While blacks (compared to whites) used less primary care and had more emergency care visits, race concordance was not a statistically significant predictor of either primary care or emergency room use. However, patients’ satisfaction with their primary care providers was associated with significantly fewer primary care and emergency care visits while trust in one’s provider was associated with more primary care visits.
Research implications
The study findings suggest that the central premises of the race concordance hypothesis require further study to confirm the assumption that better patient – primary care provider relationships result in less utilization of more costly and resource-intensive forms of health care.
Value of chapter
The study makes a valuable contribution by expanding the relatively small body of literature dedicated to exploring the impact of race concordance on health services utilization. Additionally, by virtue of researching the experience of Medicaid enrollees, the study controls for health insurance status.
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Yinping Guo, Junge Jin and Sang-Hyuk Yim
Utilizing the framework of person-job fit theory and the Model of Proactive Motivation Process and Antecedents, the primary objective of this study is to scrutinize the…
Abstract
Purpose
Utilizing the framework of person-job fit theory and the Model of Proactive Motivation Process and Antecedents, the primary objective of this study is to scrutinize the correlation between perceived overqualification and job crafting, in turn, holds the potential to stimulate innovative work behavior. Additionally, we assess the moderating role of goal self-concordance within this intricate relationship.
Design/methodology/approach
Employing a three-wave time-lagged survey methodology encompassing 200 institutional staffing in China, we methodically substantiate the proposed model. Data were analyzed using structural equation modeling.
Findings
Our findings affirm a positive correlation between perceived overqualification and expansion-oriented job crafting, contingent upon the presence of goal self-concordance. Notably, individuals exhibiting a heightened goal self-concordance intensify the relationship between perceived overqualification and expansion-oriented job crafting, thereby fostering an augmented propensity for innovative work behavior.
Originality/value
This study diverges from prevailing negativity surrounding perceived overqualification, emphasizing the positive influence of expansion-oriented job crafting in reshaping the impact of perceived overqualification on innovative work behavior. It represents the initial exploration into the role that goal self-concordance play in influencing overqualified employees, contributing to an enriched understanding of the intricate interplay.
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Long Chen, Ming Chen, Hengjie Zhang and Xiao-Ming Yan
The purpose of the study is to examine the crossover effect of leader's role overload on employee's negative affect. More importantly, the stuy will identify the buffering role of…
Abstract
Purpose
The purpose of the study is to examine the crossover effect of leader's role overload on employee's negative affect. More importantly, the stuy will identify the buffering role of self-concordance goal on the relationship between leader's role overload and employee's negative affect.
Design/methodology/approach
The study builds the crossover impact of leader's role overload on employee's negative affect as well as the moderating effect of self-concordance goal. By a two-wave and paired data from 51 leaders and 225 employees, the study examines the hypothesis using cross-level analysis.
Findings
Results show that leader's role overload tends to reduce negative affect for employees who pursue high-level self-concordance goal and increase negative affect for employees who pursue low-level self-concordance goal.
Practical implications
It is important for employees to get rid of negative affect in the workplace. The study informs managers the benefits of pursuing self-concordance goals in helping employees alleviate the negative effect of leader's role overload.
Originality/value
Findings of the present study can enrich the literature of the crossover process from leader to employee and offer management strategy for enterprises about how to buffer the damaging effect of leader's role overload on employees.
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The purpose is to develop search and detection strategies that maximize the probability of detection of mine-like objects.
Abstract
Purpose
The purpose is to develop search and detection strategies that maximize the probability of detection of mine-like objects.
Design/methodology/approach
The author have developed a methodology that incorporates variational calculus, number theory and algebra to derive a globally optimal strategy that maximizes the expected probability of detection.
Findings
The author found a set of look angles that globally maximize the probability of detection for a general class of mirror symmetric targets.
Research limitations/implications
The optimal strategies only maximize the probability of detection and not the probability of identification.
Practical implications
In the context of a search and detection operation, there is only a limited time to find the target before life is lost; hence, improving the chance of detection will in real terms be translated into the difference between success or failure, life or death. This rich field of study can be applied to mine countermeasure operations to make sure that the areas of operations are free of mines so that naval operations can be conducted safely.
Originality/value
There are two novel elements in this paper. First, the author determine the set of globally optimal look angles that maximize the probability of detection. Second, the author introduce the phenomenon of concordance between sensor images.
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Previous studies have vague views about whether employees who are required to complete large amounts of work (i.e. role overload) would proactively create a change in their job…
Abstract
Purpose
Previous studies have vague views about whether employees who are required to complete large amounts of work (i.e. role overload) would proactively create a change in their job characteristics (i.e. job crafting), because the cognitive mechanism underlying the nexus between role overload and job crafting is unclear. The aim of this study is to identify why and when role overload has an impact on job crafting.
Design/methodology/approach
This study builds a second-stage moderated mediation model. Using a two-wave panel field study of 213 employee–supervisor matched data, this study examines the proposed hypotheses.
Findings
Results show that role overload decreases construal level, which can determine the tendency of employees to focus on the feasibility (low level of construal) or desirability (high level of construal) of behaviors. Goal self-concordance is the degree to which employees pursue their personal goals based on feelings of personal interests and values. The authors find that goal self-concordance guides employees who have higher levels of construal to exert more effort in job crafting. The authors further find that goal self-concordance moderates the mediating role of construal level. Specifically, for employees in pursuit of self-concordant goals, role overload reduces their construal level, resulting in less effort in job crafting. For employees who do not pursue self-concordant goals, role overload decreases their construal level, thereby improving job crafting.
Originality/value
The findings of this study enrich the literature on role overload and job crafting by revealing the mechanism and boundary conditions of the relationship between role overload and job crafting.
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Luz Nario Gravador and Mendiola Teng-Calleja
The purpose of this paper is to address gaps in the work-life balance (WLB) literature by identifying WLB crafting behaviors employed by individuals, empirically testing which of…
Abstract
Purpose
The purpose of this paper is to address gaps in the work-life balance (WLB) literature by identifying WLB crafting behaviors employed by individuals, empirically testing which of these behaviors significantly affect WLB, and examining the relationship between the identified WLB crafting behaviors, WLB, and subjective well-being (SWB).
Design/methodology/approach
The study utilized a quantitative approach. In total, 314 employees participated in the online survey. Structural equation modeling was used to test the hypothesized relationships among the variables.
Findings
Results show that protecting private time and working efficiently significantly relate with WLB and that WLB mediates the relationships between these two WLB crafting behaviors and SWB. Findings also suggest a significant direct relationship between behaviors that foster family relationships and SWB.
Research limitations/implications
The study is correlational in nature. Future studies may make use of experimental designs or conduct a longitudinal study. Other variables can be examined in future research such as life circumstances (i.e. life cycle stage change, objective health status) or other constructs within the self-concordance model (i.e. goal concordance, need satisfaction fulfillment).
Practical implications
The results suggest the importance of organization support in employees’ mastery of significant crafting behaviors through offering socialization, productivity, and time management employee programs.
Originality/value
The present research, unlike previous studies on employees’ proactive behaviors to attain WLB, empirically tested the identified behaviors and was able to identify the WLB crafting behaviors with significant relationships with WLB and SWB.
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Fauzia Syed, Muhammad Waheed Akhtar, Muhammad Kashif, Muhammad Asrar-ul-Haq, Qurt ul ain, Mudassir Husnain and Muhammad Kashif Aslam
This study investigates despotic leadership (DL) as an antecedent to bullying behavior with a mediating role of moral emotions at work. Another aim is to study the moderating role…
Abstract
Purpose
This study investigates despotic leadership (DL) as an antecedent to bullying behavior with a mediating role of moral emotions at work. Another aim is to study the moderating role of self-concordance to buffer the relationship between DL and arousal of moral emotions.
Design/methodology/approach
The authors collected two-source (self-reported and supervisor reported) time-lagged data in the shape of a three-wave survey (i.e. one month time interval for each time) from 242 dyads in the health sector of Pakistan.
Findings
The results revealed that moral emotions mediated the relationship between DL and bullying behavior. Furthermore, self-concordance moderates the relationship between DL and moral emotions, such that the relationship will be stronger in the case of low self-concordance.
Research limitations/implications
Managers need to promote a culture that accommodates diversity of opinion at the organization so that everyone is able to express and share their views openly. Organizations should encourage supervisors to participate in leadership development programs aimed at eliminating DL.
Originality/value
This study establishes the role of self-concordance and moral emotions in the relationship between despotic leadership DL and bullying behavior.
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The purpose of this paper is to test the combined influence of working towards self-concordant goals with goal planning and supervisory support on goal progress and job…
Abstract
Purpose
The purpose of this paper is to test the combined influence of working towards self-concordant goals with goal planning and supervisory support on goal progress and job satisfaction.
Design/methodology/approach
The data were collected among prison guards. The analysis takes into account a multilevel perspective on goals by differentiating between within- and between-person variance.
Findings
The results showed that there was no direct effect of self-concordance on goal progress. Goal progress depended on combining self-concordant goals with conscious planning and receiving supervisory support. Furthermore, it was found that job satisfaction and goal progress influenced each other over time.
Research limitations/implications
The findings confirm that to understand the influence of self-concordant goals within organizations, planning and supervisory support are essential elements for achieving goal progress. This research is the first to confirm the interrelatedness of goal progress and job-satisfaction over time.
Originality/value
The multilevel intra and interpersonal approach provides a more thorough insight into the processes involved with goal striving. It emphasizes the importance of differentiation between the different levels of motivation in Deci and Ryan’s self-determination theory, especially when applied within the work context.
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