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Open Access
Article
Publication date: 26 December 2022

Rocco Palumbo

Being involved at work advances accountants' contribution to organizational success. However, scholars are not consistent in discussing involvement's implications on work–life…

2717

Abstract

Purpose

Being involved at work advances accountants' contribution to organizational success. However, scholars are not consistent in discussing involvement's implications on work–life balance (WLB). The article aims to address this issue, investigating involvement's effects on the accountants' ability to manage the work–life interplay.

Design/methodology/approach

Secondary data on a sample of 538 accountants were collected from the sixth European Working Condition Survey (EWCS). A serial mediation analysis was designed to obtain evidence of involvement's implications on WLB through the mediating role of work engagement and work satisfaction.

Findings

Involvement negatively affected the accountants' ability to deal with the work–life interplay. Engagement and satisfaction with work mediated this relationship. More specifically, involved accountants who were engaged and satisfied with their work conditions were less likely to report struggles between work and life.

Research limitations/implications

Involvement implies an intensification of work, heralding an overlapping between work and life. Nonetheless, accountants who are engaged and satisfied with work are less touched by involvement's drawback on WLB. A precautionary approach should be taken to avoid that involvement results in workaholism, thus undermining individual well-being.

Originality/value

The article originally discusses involvement's implications on WLB across accountants. Being involved at work impairs the individual ability to achieve a balance between work and life, endangering well-being at work. Whilst the findings cannot be generalized beyond the accounting profession, they deliver some intriguing insights that highlight avenues for further developments.

Details

Management Decision, vol. 61 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 1 February 2021

David M. Blodgett and Marjorie N. Feld

The sustainability of the global food system hinges on its environmental resiliency and safety, including the health and well-being of its labor force. Single disciplinary courses…

2151

Abstract

Purpose

The sustainability of the global food system hinges on its environmental resiliency and safety, including the health and well-being of its labor force. Single disciplinary courses in liberal arts or science often fail to highlight the overlap between environmental and social vulnerabilities that lead to food insecurity and diminish the sustainability of food systems. This paper aims to present the design and delivery of a successfully co-taught, interdisciplinary module on agricultural labor and sustainable food systems as a case study.

Design/methodology/approach

The authors designed a co-taught module in which they joined each other’s respective history and science class sessions at the undergraduate business college where they teach. Innovating the cross-disciplinary content of food security, immigration status, labor exploitation and pesticide exposure, they approached sustainability from the disciplinary perspectives of labor history and environmental science to show how these elements had both unique and overlapping impacts across food systems levels. Comparisons between pre- and post-module survey responses, alongside assessments of a co-authored exam question, measured the effectiveness of this module is changing students’ perspectives as food consumers and as citizens.

Findings

This module altered students’ understanding and perspectives around issues of food systems sustainability. Assessments indicated that students increased their awareness of agricultural workers at the front end of the food system, during production; students also gained awareness beyond consumption as they came to see the connections between workforce invisibility and ecosystem degradation.

Originality/value

These insights are valuable to educators at all institutional levels who seek to collaborate on sustainability initiatives and teaching, both in the singular, robust modules and in building modules that will lead to the development of entire courses focused on sustainability. The module described here builds on previous demonstrations of the value, significance and effectiveness of cross-disciplinary collaborations; it pioneers the use of the food system as the link between social and environmental sustainability education.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 20 May 2024

Sharneet Singh Jagirdar and Pradeep Kumar Gupta

The present study reviews the literature on the history and evolution of investment strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships…

Abstract

Purpose

The present study reviews the literature on the history and evolution of investment strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships arising from such diverse seminal studies have been identified to address the research gaps.

Design/methodology/approach

The studies for this review were identified and screened from electronic databases to compile a comprehensive list of 200 relevant studies for inclusion in this review and summarized for the cognizance of researchers.

Findings

The study finds a coherence to complex theoretical documentation of more than a century of evolution on investment strategy in stock markets, capturing the characteristics of time with a chronological study of events.

Research limitations/implications

There were complications in locating unpublished studies leading to biases like publication bias, the reluctance of editors to publish studies, which do not reveal statistically significant differences, and English language bias.

Practical implications

Practitioners can refine investment strategies by incorporating behavioral finance insights and recognizing the influence of psychological biases. Strategies span value, growth, contrarian, or momentum indicators. Mitigating overconfidence bias supports effective risk management. Social media sentiment analysis facilitates real-time decision-making. Adapting to evolving market liquidity curbs volatility risks. Identifying biases guides investor education initiatives.

Originality/value

This paper is an original attempt to pictorially depict the seminal works in stock market investment strategies of more than a hundred years.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 3 August 2023

Irshad Nazeer, K.D.V. Prasad, Arunmozhi Mudiatpan, Sudhansu Sekhar Nanda, Jitendra Sharma and Kirti Agarwal

The main aim of the existing study is to assess work-home interaction which is a challenge to human resource management (HRM).

1714

Abstract

Purpose

The main aim of the existing study is to assess work-home interaction which is a challenge to human resource management (HRM).

Design/methodology/approach

The existing research is primary in nature. The sample size of the study is 285. The responses obtained from structured questionnaire. The qualitative data collected from secondary sources. For quantitative analysis various statistical tools have been applied, namely, Cronbach Alpha test, Correlation analysis and Regression analysis. The variables understudy was work environment, training opportunities, career opportunities, pay structure and technology factors.

Findings

As the recent pandemic continues to spread, all institutions should essentially remain alert and adaptable to new circumstances. HRM was essential throughout the pandemic, but now more than ever HR professionals must go above and beyond to meet the demands of organizations. The purpose of this study was to illuminate some of the most significant HR concerns that have surfaced in the aftermath of recent pandemics.

Social implications

Employees' perspectives on work and life have shifted as a result of the added stress brought on by pandemic. So, businesses should provide crucial care to their workers' spirits and also HR professionals should pay close attention to their concerns and address the same thoughtfully.

Originality/value

The research adds to the current literature by illuminating the additional HR difficulties that have emerged in the wake of the global epidemic. More research may reveal additional significant HR difficulties, but these are a good place to start.

Details

LBS Journal of Management & Research, vol. 21 no. 2
Type: Research Article
ISSN: 0972-8031

Keywords

Open Access
Article
Publication date: 4 July 2023

Lukas Goretzki, Martin Messner and Maria Wurm

Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain…

1934

Abstract

Purpose

Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain “buzz” around this nascent occupation. This paper enquires into how data scientists construct their occupational identity and the challenges they experience when enacting it.

Design/methodology/approach

Based on semi-structured interviews with data scientists working in different industries, the authors explore how these actors draw on their educational background, work experiences and perception of the contemporary digitalization discourse to craft their occupational identities.

Findings

The authors identify three main components of data scientists’ occupational identity: a scientific mindset, an interest in sophisticated forms of data work and a problem-solving attitude. The authors demonstrate how enacting this identity is sometimes challenged through what data scientists perceive as either too low or too high expectations that managers form towards them. To address those expectations, they engage in outward-facing identity work by carrying out educational work within the organization and (paradoxically) stressing both prestigious and non-prestigious parts of their work to “tame” the ambiguity and hype they perceive in managers’ expectations. In addition, they act upon themselves to better appreciate managers’ perspectives and expectations.

Originality/value

This study contributes to research on data scientists as well as the accounting literature that often refers to data scientists as new competitors for accountants. It cautions scholars and practitioners alike to be careful when discussing the possibilities and limitations of data science concerning advancements in accounting and control.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 21 November 2023

Silvia Sacchetti and Alberto Ianes

This study aims to address the question of what coordination mechanism can be used for cultural production and, in particular, for the governance of music culture production. The…

Abstract

Purpose

This study aims to address the question of what coordination mechanism can be used for cultural production and, in particular, for the governance of music culture production. The authors locate their reflection within the specific institutional innovations introduced in Italy in 2017, focusing on the idea of shared administration and the public–private collaboration instituted in Trentino (a province located in northern Italy) in support of its cultural policy.

Design/methodology/approach

This study focusses on the Trentino’s music school system. This includes 13 organisations (musicians’ cooperatives as well as associations of musicians and students, plus one municipal school which do not overlap with the public school system). To analyse shared administration features, the authors rely on selected information from 50 interviews with Trentino Music Schools (TMS) teachers and administrators, and on the proceedings of the 1994 music school conference organised by the schools at the time when this novel educational system was created.

Findings

To offer an innovative educational service, the public actor (Provincia Autonoma di Trento [PAT]) and the schools (TMS) have developed a strong interdependence at the different levels of decision-making: PAT needs organisations that are sufficiently structured and organised to respect requirements of transparency and accountability, as well as educational standards, whereas TMS need public funding to maintain their service accessible for users, good labour conditions and be financially sustainable. Likewise, the success of TMS in educating thousands of students every year, including additional teaching programmes funded by PAT within general public schools, has contributed to decrease the exclusion from music education, raise interest in young people for music and fed enrolment in TMS as well as in the public schools related to the conservatoire filière. Conclusions emphasise the existence of a polycentric system of music culture production which needs to acknowledge the risk of being trapped in a static disequilibrium, while recognising change and the need to support and promote a culture of cooperation among schools and across layered institutional levels over time.

Research limitations/implications

Further research can observe this system of cultural production over time, to appreciate changes and organisational tranformations, while introducing comparative analysis with other systems in different regions.

Practical implications

The relationship between the public and private sectors to design, organise and manage activities of collective interest (in the social, cultural, sporting and other fields) can increasingly become an effective and efficient alternative to the traditional bureaucratic as well as to the competitive method. For this to happen, however, all actors involved must be aware not only of areas of efficiency but also of inefficiency. To remedy the latter, corrective measures will have to be introduced. For example, fostering and improving “co-programmazione” and “co-progettazione” means giving all stakeholders involved the opportunity to actively participate. Should the number of participants increase, more discussion fora could be set up because one alone may not be sufficient to foster maximum involvement, to enhance different points of view, to allow for intersectoral and multidisciplinary interpretations and responses.

Social implications

The system governance based on co-programming and co-design has allowed – despite limitations – to pursue educational purposes and thus well-being for the users, as well as for the teachers and the community as a whole. The continuity of this educational and cultural action has been guaranteed by the economic and financial sustainability of the schools, which is highly dependent on the public actor funding personnel costs, and in turn tied to the number of students (demand) attending each school. Actors embedded in the system need to build awareness of industry and cultural changes and knowledge of how to introduce more adaptive capacity. This points towards the need for strengthening networking capacity and collaboration among schools and other relevant stakeholders.

Originality/value

The case presented is a unique system of music culture production in Italy, and its governance has never been addressed by previous studies. It provides an application of shared administration to which public administrations and communities can learn to improve access to music culture and education. For public and private organisations to take advantage of the method of “co-programmazione” and “co-progettazione”, to make the production of a meritorious good more efficient and to favour its maximum accessibility, this study considers the strengths and weaknesses of this approach, or the areas of efficiency and inefficiency, for which new measures will have to be introduced.

Details

Social Enterprise Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Open Access
Article
Publication date: 19 March 2024

Katja Rinne-Koski and Merja Lähdesmäki

Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service…

Abstract

Purpose

Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.

Design/methodology/approach

Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.

Findings

Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.

Research limitations/implications

The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.

Practical implications

Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.

Originality/value

Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.

Details

International Journal of Public Sector Management, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 28 February 2023

Megersa Endashaw Lemecha

This paper investigates constraints to yield enhancing technology adoptions, highlighting credit using data pooled from the first three waves of the Ethiopian socio-economic…

1299

Abstract

Purpose

This paper investigates constraints to yield enhancing technology adoptions, highlighting credit using data pooled from the first three waves of the Ethiopian socio-economic surveys.

Design/methodology/approach

Direct elicitation methodology is used to identify household's non-price credit rationing status. The panel selection model specified to examine causal effects of credit constraint on adoption variables allows us to tackle self-selection into adoptions and potential endogeneity of credit constraint while controlling for unobserved heterogeneity in both the selection and main equations.

Findings

Results show that about 54% of sample households face credit rationing, predominantly demand-side risk rationing. There is a negative association between measures of credit constraint status and adoption variables. The effect is stronger when the demand-side credit rationing is accounted for and when within household variation in credit constraint status overtime is considered as opposed to across constrained and unconstrained households.

Practical implications

Expanding physical access to institutional credit alone may not necessarily spur increased uptake of credit and instant investment by farm households. For a majority of them to take advantage of available credit and improved technology, interventions should also aim at minimizing downside risks.

Originality/value

This paper incorporates the role of downside risk in influencing farmer's decisions to uptake credits and subsequently his/her adoption behaviors. The researcher approached the topic by state-of-the-art method which allows obtaining more reliable results and hence more specific contributions to research and practice.

Details

Agricultural Finance Review, vol. 83 no. 3
Type: Research Article
ISSN: 0002-1466

Keywords

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