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Recent investigations on multi‐source feedback have focused on rating congruence. The extent to which self ratings are in agreement with the ratings of others has been linked to various individual outcomes such as derailment, likelihood of promotion and overall managerial effectiveness. This study takes this line of investigation one step further and investigates possible determinants of rating congruence. Using a series of regression analyses, various demographic and personality variables are shown to predict the extent to which self ratings converge with the ratings of supervisors, peers, and subordinates. Moreover, some of these predictors were found to be specific to congruence within specific rating dyads (e.g. self‐supervisor). The implications of these findings are discussed.

Discusses the effective use of 360‐degree feedback for enhancing managers’ self‐awareness and challenging them to engage in developmental work. Such feedback is instrumental for an unfreezing process in which managers are motivated to rethink their behaviour and its impact on others. A number of factors are important for maximizing the developmental potential of 360‐degree feedback: providing the manager with good data from multiple perspectives, encouraging openness to hearing and accepting feedback, a developmental plan that is acted on, and organizational support for development. In short, 360‐degree feedback needs to be embedded in a larger management development process.

Social capital, an important mechanism for the creation and maintenance of healthy organizational life, may be developed through initiatives such as leadership development as effective leadership development not only enhances individual effectiveness, but serves to build relationships, coordinate actions, and extend and strengthen the social network. An ongoing iterative process which engages all participants such as action learning can facilitate this process. This research supports the connection between leadership development and social capital based on an extended action learning engagement in a healthcare system.

The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the public for self-gain. Extant research on the portrayal of the stereotypic accountant is limited in two ways: (1) existing research assumes a unitary concept by inferring a dominant image when the accountant stereotype is multifaceted; and (2) it is unclear from existing research whether the dominant image results from perceived character traits or the duties undertaken by accountants. This paper relies on qualitative methods of data analysis to unpack the elements that underpin stereotypical images in accounting to develop a framework of external perceptions that distinguishes one image from another. The framework is constructed on two broad criteria that comprise accountants (personality traits and physical characteristics) and accounting (task functionality). The interplay of these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and Entrepreneur) interpretations of the two basic categorizations: bookkeeper and business professional. Further analysis revealed four primary dimensions (Ethics and Sociable, Skill and Service) that underlie the construction of the subtypes. In general, the ‘Scorekeeper’ rates more highly than the ‘Beancounter’ on ‘Ethics and Sociable’ and the ‘Guardian’ rates more highly than the ‘Entrepreneur’ on ‘Ethics’. Accounting researchers and the profession could benefit from understanding how stereotypical perceptions are constructed and managed.

One of the top domestic issues of concern to Americans is access to high-quality and affordable health care, and there is a growing concern about how institutions struggling to survive within this trillion-dollar industry will increase their effectiveness in the future. This chapter outlines a process of leadership development using an action learning approach in one Midwestern health care system over a period of three years. The process addresses both the development of the individual leader as well as the collective leadership capacity in an effort to sustain organizational learning and effectiveness over time. A model is presented that covers four phases or Four C's of development, which includes movement from individual Competency development, to the development of social capital through the enhancement of Connections and Creation of shared understanding, ultimately expanding Capacity for change within the organization. We also address other factors that must be taken into consideration that will either enhance or impede the concentric movement such as culture, sponsor support, and alignment of systems and structures.

This research project aims to investigate how country contexts pressure firms for greater reporting activity and to explore the impact of these pressures on disclosure quality.

A theoretical lens is used to based on the three pillars of institutions: regulative, normative, and cultural in order to assess qualitatively how strong each pillar is reflected in creating a context with regard to disclosure, and then to compare two disclosure ratings' reports – that of the Carbon Disclosure Project (CDP) and that of CERES – to provide a quantitative comparison of disclosure quality.

Expecting that countries with higher regulative pressures, such as France, will lead to a “minimum‐requirement” type of disclosure, while countries with more liberal markets, such as the USA, will present higher quality disclosure, counter‐theoretical evidence was found in the results, indicating that French firms exhibit higher quality disclosure than US firms on average.

The findings, although derived from a small sample limited to the banking sector, point to the possibility that higher reporting quality is more closely linked to normative and cultural pressures, and that these pressures appear to be more important in stronger regulatory contexts.

The results inform the public policy literature, seeking to explore the effectiveness of self‐regulation in face of increasing mandatory requirements. The paper also contributes to the disclosure literature, by establishing a relationship between disclosure quality and institutional context, and to the institutional theory literature by inscribing the study within the nascent stream of empirical papers in search of a methodology to compare institutional contexts across countries and their impact on firms' reporting activities.

The study of women business founders provides an opportunity to determine their unique leadership characteristics. Starting a business may be a way for women business owners to be authentic and create more people-centered businesses. Servant leadership’s gender integrative attributes where both agentic and communal behaviors are valued may be more congruent and reflective of the leadership behaviors of women entrepreneurs. Recently, the motivation of compassionate love was theorized to be an antecedent to servant leadership and, it is argued, exists in conjunction with authenticity. Thus, the purpose of this study is to investigate compassionate love, authenticity and servant leadership and determine whether they exist in the behaviors of founding female business owners.

This qualitative research study used summative content analysis of telephone interviews conducted with 12 women business owners of professional service firms in four US states to determine whether these women’s motivations, traits and behaviors were consistent with the compassionate love servant leadership model and whether authenticity was the cornerstone of servant leadership.

The analyses found that these women revealed a strong authenticity orientation as they enacted a compassionate love servant leadership style within their businesses. Themes that emerged from the study were agency, calling, humility, trust and respect, self-development, stewardship, authenticity and providing direction. The study revealed support for some of the characteristics associated with compassionate love servant leadership and two characteristics which were unique to this study.

As a qualitative study of 12 individuals, these findings may not be generalizable beyond the four US states of professional service enterprises of women business founders. Future research should test the full servant leadership model of women business owners on a larger group of business founders and the sub-themes where little support exists.

The more gender integrative style of compassionate love servant leadership may be beneficial for women owners to employ as business leaders.

This research revealed support for a variation of compassionate love servant leadership model. The resulting servant leadership model herein was a mixture of agentic and communal leadership motivations, traits and behaviors useful to women business founders. Behaviors of authenticity were found to complement compassionate love. These women were able to extend the boundaries of what it means to be a leader and incorporate behaviors associated with both their gender and leadership roles, thus expanding their ability to successfully empower and equip themselves to navigate barriers unique to women leaders.