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This paper aims to explore the mechanisms by which employees’ happiness at work (HAW) can be promoted. Drawing on the social exchange theory (SET), this study examined the relationships among discretionary human resource (HR) practices, perceived organizational support (POS), meaning of work (MOW) and HAW.

A three-path mediation model was developed to test the proposed relationships. The data were collected from Pakistani business professionals (n = 361), and hypotheses were tested using the PROCESS macro for SPSS .

The results suggest that POS mediates the relationship between discretionary HR practices and HAW. Also, MOW mediated the relationship between discretionary HR practices and HAW. Hence, both POS and MOW were found to be independent mediators. Further, the data provided support for the serial mediation of POS and MOW in the relationship between discretionary HR practices and HAW.

This research provides insights to organizations and their management on how discretionary HR practices can enhance employees’ POS, MOW and HAW.

The findings show that discretionary HR practices are associated with employees’ HAW. In addition, two mediators (POS and MOW) were found to serially mediate the aforesaid relationships. These findings are novel, as no prior research has used this nascent methodological approach to deepen our understanding by examining the associations between discretionary HR practices, POS, MOW and employees’ HAW.

The inherit complexity of an educational system further complicates the challenge of introducing technology-based educational initiatives into a school environment. Once introduced, the initiative has the potential to become self-sustaining or to cease once the term is over. Such uncertainty makes the use of expensive information technology (IT) in schools “risky business,” which requires school leaders go above and beyond their current routine to extend the system's capacity to sustain the innovation. A discretionary behavior of school leaders and teachers is one of key factors that contribute to or prevent the sustainability of an innovation. A lack of understanding of what encourages an individual's discretionary behavior and how discretion is fostered in school practices contribute to the challenge of innovation's sustainability. If the individuals’ discretion is required to sustain a technology-based educational program within a school, do their actions dwell outside or inside of the school environment? More importantly, how does a discretionary chain of command operate and can it be aligned? In this chapter we use an “ecological model” approach to describe the influential factors, which affect project's sustainability by transforming effective discretionary approaches of school leaders and teachers from policy to practice. We draw our description of the model on the results of the empirical study of Hong Kong schools involved in the design and strategic IT implementation of the e-Leadership Enhancement Project (eLEP).

The purpose of this study was to examine factors affecting teachers’ work performance (i.e., task performance and discretionary performance) and career aspirations (i.e., remaining a teacher, seeking promotion to a principalship, and career change). Applying an inclusive social-cognitive perspective, the study integrated the personal, organizational, and leadership domains to explain teachers’ task performance, discretionary performance, and career aspirations. The three domains, represented by the independent variables of self-efficacy, collective efficacy, perceived organizational support, and principal leadership styles, predicted teachers’ work performance and career aspirations. Participants included 897 public school teachers in a southern state in the United States. The data gathering instrument incorporated several previously validated scales on study constructs. The analyses indicated that teacher self-efficacy, collective efficacy, POS, and principal transformational leadership all significantly predicted the teachers’ task performance, discretionary performance, and career aspirations. Study findings suggest directions for future research on factors influencing teachers’ work performance and career aspirations.

This study focuses on assistant principals, the “forgotten future workforce” of educational leadership. We explored the current landscape of assistant principalship within the context of work performance, including both task and discretionary performance, and the future career aspirations of assistant principals from a cross-national perspective. Specifically, the study aimed to fulfill the following objectives: (a) to identify the factors affecting the task and discretionary performance of assistant principals, (b) to identify the factors affecting three future career aspirations of assistant principals, and (c) to determine whether the influences of these factors differ by national origin. Personal initiative and perceived organizational support (POS) were the independent variables. This study also examined the demographic attributes of the participants and their schools. Two randomly selected samples, which composed of 227 Turkish and 144 American assistant principals were the participants. The data-gathering instrument incorporated the revised versions of the Personal Initiative Scale (Fay & Frese, 2001), the Perceived Organizational Support Scale (Eisenberger, Huntington, Hutchison, & Sowa, 1986), and the School Organizational Citizenship Behavior Scale (DiPaola & Tschannen-Moran, 2001). The findings of the study showed that personal initiative and POS significantly predicted the task performance, discretionary performance, and certain future career aspirations of assistant principals. National origin appeared to be a significantly differentiating factor of the assistant principals' task performances, discretionary performances, and future career aspirations. We drew conclusions and provided suggestions for future research.

I reexamine the conflicting results in Frank, Lynch, and Rego (2009) and Lennox, Lisowsky, and Pittman (2013). Frank et al. (2009) conclude that firms can manage book income upward and taxable income downward in the same period, implying a positive relation between aggressive book and tax reporting. Lennox et al. (2013) conclude the relation is negative and aggressive book reporting informs users that aggressive tax reporting is less likely. I identify four key differences in the research designs across the two studies, including measures of aggressive book reporting, measures of aggressive tax reporting, sample time periods, and empirical models. I systematically examine whether each of these differences is responsible for the conflicting results by altering the key difference while holding other factors as constant as possible. I find the relation between aggressive book and tax reporting is driven by the measure of aggressive book reporting, as the relation is positive for some subsets of firms and negative for others. Firms accused of financial statement fraud have a negative relation while nonfraud firms exhibit a positive relation. Using discretionary accruals, I also look for, but do not find a “pivot point” in the relation between aggressive book and tax reporting. I provide a better understanding of the relation between aggressive book and tax reporting by identifying research design choices that are responsible for prior results. I show that measures of both discretionary accruals and financial statement fraud are necessary to gain a more complete picture of the relation between aggressive book and tax reporting.

Typical organizations comprise members whose behaviors range from the minimum possible to maintain membership, to those discretionarily engaging in job-related behaviors above that expected or required. These discretionary behaviors are beyond the job description and often are not recognized by the formal reward system. Possibly, individuals with high emotional intelligence are more prone to engage in discretionary behaviors. The relationship between the dimensions of emotional intelligence and discretionary citizenship behaviors has not previously been explored. Using samples of nursing and business university professors, this study investigates the relationship between discretionary behaviors of educators and the four branch model of emotional intelligence. Discretionary behaviors comprised a set of traditional organizational citizenship dimensions, and those behaviors beyond the expected unique to higher education. Salovey and Mayer's four branch model was used to assess emotional intelligence. Data were analyzed with correlation analysis and multiple regressions. The regression results indicate that managing emotion (the ability to manage one's emotions and emotional relationships) had the greatest number of significant positive relationships with discretionary behaviors in both samples. Perceiving emotions and understanding emotions produced negative relationships with sportsmanship in the nursing sample. The nursing sample produced more relationships between emotional intelligence and discretionary behaviors than the business faculty sample. Overall results support the idea that emotional intelligence is linked to discretionary citizenship behavior. The study results provide evidence to support the organizational value of emotional intelligence. Also, the results provide ideas for fruitful further research which may hold promise for increasing organizational effectiveness and efficiency.

This study aims to investigate the use of discretionary spending, especially by incumbents, to win the election and whether incumbents can take more advantage of such spending than the new local government heads. This study also examines the political monitoring effect in suppressing discretionary spending. By using panel regression on 225 local governments during 2013–2016, the results indicate that political motive positively affects discretionary spending proportion ahead of the election. Following the public choice theory that although local government heads act on the interests of voters, their primary motivation is personal interest. Incumbent’s victory does not affect total discretionary spending and the financial assistance expenditure/transfer but has a significant positive effect on grant and social assistance spending. It generally supports Corruption Eradication Commission’s allegations of “returning the favor” is carried out by elected heads in one year following the election. But, it shows that incumbents are more able to utilize grants and social assistance spending than the new local government heads. Political monitoring from the opposition party has proven to have a direct negative effect on discretionary spending proportion. Tracking of the one year after the election should be done to prevent misuse of discretionary spending for incumbent political interests. The results of this study are expected to provide input to regulators to develop more comprehensive regulation, for example, strict sanctions for violations related to accountability for the use of such funds to limit the opportunistic behavior of the local government heads.

We identify a novel concept of discretionary idiosyncratic volatility proxied by the idiosyncratic volatility component not related to the non-systematic industry volatility as a source of agency problems that have implications for firms’ cash holdings and their investment decisions. We find that firms with low discretionary idiosyncratic volatility, which likely captures discretionary effort and risk-taking by managers, have smaller cash reserves. Moreover, while high discretionary idiosyncratic volatility firms spend cash internally (internal capital building), low discretionary idiosyncratic volatility firms use it for external acquisitions, consistent with the “quiet life” hypothesis. Our findings thus indicate a need for reinforcement of existing regulations and corporate laws to control for agency costs, which could in turn reduce firm risk and the probability of financial meltdown at the aggregate level.

The purpose of this study is to investigate the structural relationship model among narcissism, work centrality, employee engagement and discretionary effort.

Respecting the quantitative approach, the data were gathered by means of the survey completed by 1,190 respondents of Generation X, Y and Z working in the Thai service and manufacturing industries.

The findings of the study indicated positive associations between narcissism and work centrality, narcissism and employee engagement, work centrality and employee engagement and employee engagement and discretionary effort. It was observed that work centrality played a partially mediating role in the relationships between narcissism and employee engagement, while employee engagement fully mediated the associations between work centrality and discretionary effort, as well as between narcissism and discretionary effort. The structural model demonstrated variations across different generational cohorts, suggesting that the relationships differed among generations. However, the model did not exhibit any variations across different types of industries. Furthermore, the findings from the Thai samples indicated that generational differences had a moderating effect on the path relationships between narcissism and work centrality (with Generation Y having a stronger effect compared to Generation Z and Generation X), narcissism and employee engagement (with Generation Y having a stronger effect compared to Generation Z and Generation X) and narcissism and discretionary effort (with Generation X having a stronger effect compared to Generation Y and Generation Z), all with a significance level of 95%. Additionally, the relationship between employee engagement and discretionary effort showed a significant difference across generations, with Generation Z exhibiting a stronger effect compared to Generation Y and Generation X, at a significance level of 99%.

This study provides empirical evidence supporting the positive relationships between narcissism and work centrality, as well as narcissism and employee engagement, contrary to previous research findings. The results reveal that employee engagement fully mediates the associations between work centrality and discretionary effort, as well as between narcissism and discretionary effort, offering valuable contributions to the existing literature. Furthermore, this study expands on previous research by examining the moderating effect of industry type, specifically comparing manufacturing and service industries. The findings suggest that the model exhibits variations across different generational cohorts, highlighting the importance of considering generational differences in understanding these relationships. However, the model does not exhibit variations across different types of industries.

This study aims to examine the relationship between discretionary human resource (HR) practices and job satisfaction, as well as the mediating role of job crafting in the relationship between discretionary HR practices and job satisfaction.

Data were collected from 302 employees working in an information and communications technology (ICT) industry in Turkey. Structural equation modelling and bootstrapping procedure were used to test the hypothesized relationships.

The findings suggest that discretionary HR practices are significantly and positively related to employees' job satisfaction. The results also show that discretionary HR practices stimulates job satisfaction through job crafting.

Because this study was conducted using a cross-sectional research methodology with data acquired from the same source, conclusions concerning the causality of the variables cannot be inferred. The findings in this study have significant implications for human resource practitioners and business owners who invest in their employees to enhance both employee and organizational performance. The findings show that investment in HR practices prompt employees to be more proactive in devising measures and ways of performing their jobs which increases their job satisfaction hence bringing about desirable and favorable organizational outcomes.

This study adds to the growing body of research on the relationship between HRM and job satisfaction by investigating at the predictive influence of discretionary HR practices as well as the mediating role that job crafting plays.