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Book part
Publication date: 19 August 2021

Kristin L. Cullen-Lester, Caitlin M. Porter, Hayley M. Trainer, Pol Solanelles and Dorothy R. Carter

The field of Human Resource Management (HRM) has long recognized the importance of interpersonal influence for employee and organizational effectiveness. HRM research and practice…

Abstract

The field of Human Resource Management (HRM) has long recognized the importance of interpersonal influence for employee and organizational effectiveness. HRM research and practice have focused primarily on individuals’ characteristics and behaviors as a means to understand “who” is influential in organizations, with substantially less attention paid to social networks. To reinvigorate a focus on network structures to explain interpersonal influence, the authors present a comprehensive account of how network structures enable and constrain influence within organizations. The authors begin by describing how power and status, two key determinants of individual influence in organizations, operate through different mechanisms, and delineate a range of network positions that yield power, reflect status, and/or capture realized influence. Then, the authors extend initial structural views of influence beyond the positions of individuals to consider how network structures within and between groups – capturing group social capital and/or shared leadership – enable and constrain groups’ ability to influence group members, other groups, and the broader organizational system. The authors also discuss how HRM may leverage these insights to facilitate interpersonal influence in ways that support individual, group, and organizational effectiveness.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-80117-430-5

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Book part
Publication date: 9 August 2016

Ginka Toegel and Karsten Jonsen

This chapter is about how leaders attempt to move from traditional to shared leadership and why they often cannot. We develop a new theoretical framework to examine whether…

Abstract

This chapter is about how leaders attempt to move from traditional to shared leadership and why they often cannot. We develop a new theoretical framework to examine whether leaders are willing to shift control from themselves to their followers and thus promote shared leadership in their teams. We argue that control shifts, while necessary for shared leadership, are particularly difficult for leaders to enact. This is because leadership is often closely bound with power and status in the organization, a reality of organizational life that is often overlooked in the quest for new forms of leadership, such as shared leadership. Our contribution lies in examining leaders’ ability to enact shared leadership through the lenses of primary and secondary control, and situating control shift in the context of global leadership including selected cultural dimensions, complexity, and paradoxes.

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Advances in Global Leadership
Type: Book
ISBN: 978-1-78635-138-8

Keywords

Content available
Book part
Publication date: 16 January 2024

Yinying Wang

Abstract

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Leaders’ Decision Making and Neuroscience
Type: Book
ISBN: 978-1-83797-387-3

Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…

Abstract

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions…

Abstract

The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions for future research. The in-depth analysis was performed with the use of the data analysis tool available in the Scopus databases. The study initially reviewed 145 papers and in particular 35 papers were analysed. Fifteen articles (43%) were published in seven journals including International Journal of Accounting, Critical Perspectives on Accounting, Advances in Accounting, International Journal of Accounting and Information Management, Asian Review of Accounting, Journal of Applied Accounting Research, and Asian Journal of Business and Accounting. Specifically, 89% citations were from 14 articles, but 9 (25%) articles were without any citations. Most of the studies focus on qualitative followed by quantitative, and very few studies were based on mixed methods. Researchers should focus on few areas for future research on IFRS implementation in developing countries including theory implications, policy prescriptions, and case of particular standard.

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions…

Abstract

The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. From the extensive structured review of literature from 106 articles, 23 related articles were analysed. The SCOPUS database tool was used to search the articles. Over the last three decades (188–2018), a total of 23 articles were published from 18 journals. Four journals contribute to 39% articles including Advances in Accounting (2), Critical Perspectives on Accounting (2), European Research Studies Journal (2), and International Journal of Accounting (3). In total, 22% of the articles had no citations. Most of the articles used Hofstede’s theory of culture and utilised quantitative data analysis. Interestingly, 48% of the articles did not apply any theory. The study calls for future research on comparative and regional and other theories to inform the policymakers on cultural implication on global IFRS implementation.

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Book part
Publication date: 4 October 2018

Belverd E. Needles, Marian Powers, Mark L. Frigo and Anton Shigaev

This study establishes a baseline evaluation of sustainability reporting (SR) and integrated reporting (IR) practices among groups of companies globally using a combined…

Abstract

This study establishes a baseline evaluation of sustainability reporting (SR) and integrated reporting (IR) practices among groups of companies globally using a combined evaluation matrix. We evaluate a sample of high performance companies (HPC), global reporting initiative (GRI) companies, international integrated reporting committee (IIRC) companies, and a control group of companies that do not belong to any of these groups. We test for high performance and compliance with a 30-point evaluation matrix for financial reporting, corporate governance, integrated disclosure, SR, and assurance developed from the standards set by GRI and IIRC. This chapter provides evidence as to the current IR and SR states, and shows that considerable variation exists even among companies that have pledged to improve reporting in this arena. The analysis also shows that companies that belong to no special group do in fact score on a level that shows that SR and IR standards are being implemented by many companies in the world, not just those in special groups like the HPC, GRI, and IIRC. Finally, this study provides direction for global regulators and professional associations, and to the management of companies that aspire to HPC status while meeting the IR and SR standards.

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Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

Keywords

Book part
Publication date: 24 August 2023

Theresa M. Floyd and Wookje (UJ) Sung

Post-merger integration (PMI) success depends heavily on the social and cultural integration of the two legacy organizations. Given that organizational members work and exchange…

Abstract

Post-merger integration (PMI) success depends heavily on the social and cultural integration of the two legacy organizations. Given that organizational members work and exchange information through social relationships, social network analysis can serve as a useful tool to identify key actors, address areas of concern, and measure PMI success. However, few PMI studies have employed a social network perspective or social network analysis. In this chapter, the authors review the current literature on PMI and organizational change, including the few studies that use social networks approach. The authors also identify recent developments in social networks and organizational change research that can improve our understanding of PMI processes and propose promising avenues for future research. Further, the authors identify obstacles for social network research on PMI and provide practical advice for overcoming them.

Book part
Publication date: 21 August 2015

Fran Amery, Stephen Bates, Laura Jenkins and Heather Savigny

We evaluate the use of metaphors in academic literature on women in academia. Utilizing the work of Husu (2001) and the concept of intersectionality, we explore the ways in which…

Abstract

Purpose

We evaluate the use of metaphors in academic literature on women in academia. Utilizing the work of Husu (2001) and the concept of intersectionality, we explore the ways in which notions of structure and/or agency are reflected in metaphors and the consequences of this.

Methodology/approach

The research comprised an analysis of 113 articles on women in academia and a subanalysis of 17 articles on women in Political Science published in academic journals between 2004 and 2013.

Findings

In the case of metaphors about academic institutions, the most popular metaphors are the glass ceiling, the leaky pipeline, and the old boys’ network, and, in the case of metaphors about women academics, strangers/outsiders and mothers/housekeepers.

Usage of metaphors in the literature analyzed suggests that the literature often now works with a more nuanced conception of the structure/agency problematic than at the time Husu was writing: instead of focusing on either structures or agents in isolation, the literature has begun to look more critically at the interplay between them, although this may not be replicated at a disciplinary level.

Originality/value

We highlight the potential benefits of interdependent metaphors which are able to reflect more fully the structurally situated nature of (female) agency. These metaphors, while recognizing the (multiple and intersecting) structural constraints that women may face both within and outwith the academy, are able to capture more fully the different forms female power and agency can take. Consequently, they contribute both to the politicization of problems that female academics may face and to the stimulation of collective responses for a fairer and better academy.

Details

At the Center: Feminism, Social Science and Knowledge
Type: Book
ISBN: 978-1-78560-078-4

Keywords

Book part
Publication date: 19 October 2020

John C. Jasinski, Jennifer D. Jasinski, Charmine E. J. Härtel and Günter F. Härtel

Purpose: To demonstrate how an online coaching intervention can support well-being management (mental health and mood) of medical students, by increasing psychological awareness…

Abstract

Purpose: To demonstrate how an online coaching intervention can support well-being management (mental health and mood) of medical students, by increasing psychological awareness, emotional management, and healthy/positive action repertoires.

Design/methodology/approach: A two-group randomized control trial design using a waitlist as a control was used with a sample of 176 medical students. Half were randomly assigned the 5P© coaching intervention and the remaining half assigned to the waitlist group, scheduled to receive the intervention after the initial treatment group completed the intervention. Participant baseline data on stress, anxiety, depression, positive and negative affect, and psychological capital were obtained prior to commencing the study, after completion of the first treatment group, and again postintervention of the waitlisted group, and then at the end of the year.

Findings: Coaching the students to reflect on their emotions and make solution-focused choices to manage known stresses of medical education was shown to decrease medical student stress, anxiety, and depression, thereby increasing the mental health profiles of medical students.

Research limitations/implications: The findings suggest that an online coaching tool that increases psychological awareness and positive action can have a positive effect on mental health and mood of medical students.

Practical implications: The framework developed and tested in this study is a useful tool for medical schools to assist medical students in managing their well-being, thereby decreasing the incidence and prevalence of mental illness in medical students. The implications of this research are significant in that positively affecting the psychological well-being of medical students could have a significant effect not only on each medical student but also on every patient that they treat, and society as a whole. Better mental health in medical students has the potential to decrease dropout rates, increase empathy and professionalism, and allow for better patient care.

Originality/value: This study contributes to the literature on online coaching for improved psychological well-being and emotional regulation, mental health, and medical students. It is one of the first studies using a coaching protocol to make a positive change to the known stress, anxiety, and depression experienced by medical students worldwide.

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