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Previous studies repeatedly claim that social media challenge and even disrupt organizational boundaries conditioning discretionary work. The purpose of this paper is to investigate how police officers, drawing on institutionalized value logics, actively shape their awareness of how to use social media with discretion.

Drawing on semi-structured interviews with police officers from Sweden, the analysis explores similarities and variations in how they assess their discretionary awareness of how to manage social media potentials across different police practices. Supporting documents have been analyzed to put interviews into context.

The analysis shows how police officers justify their awareness of how to manage two social media potentials providing communicative efficiency and networking opportunities, by applying two justificatory modalities of momentary reconciliation. Contributing to previous research, findings show how these modalities accommodate tensions between different value logics urging officers to engage in situated problem solving or moderation of the intensity in different connections. By drawing on discretionary awareness about enduring value tensions, police officers maintain legitimate claims on social media discretion. The study also complements previous research depicting digital communication and discretion as mutually exclusive. Findings suggest that web-based digitalization like social media raises new demands of awareness of a connected discretion.

Previous research rarely analyses officers’ awareness of how to manage idiosyncratic social media challenges. By introducing the concept discretionary awareness, this study illuminates how arrangements of institutionalized value logics guide police officers in applying “good judgment” in day-to-day use of social media.

The authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management) cascades down to project performance.

The authors test the study’s framework using survey data from a sample of project leaders in German and Swiss firms. Responses were analyzed using the partial least squares (PLS) technique.

The authors find that controllers contribute to project success via the previously described project functions. Further, the study reveals the crucial role of controllers in managing uncertainty and project risks.

Although the arguments used in this research were not country specific and suggest that the findings of this study also apply to the controller professional in general, this study clearly acknowledges that further research is needed to address the effects of this role in different jurisdictions given the specific characteristics of controllers acting in German-speaking countries.

The authors provide insights on the role of controllers at an operational level, like project management, highlighting the need for controllers to support an effective project governance.

The authors add to the literature by examining the role of controllers in highly knowledge-intensive, highly pressured, task-driven, interdependent and dynamic operational settings, thus contributing to a better understanding of how controllers function at an operational level. The authors also strengthen a broader role of controllers in project management that goes beyond their historical controlling activities to include more modern functions, extending previous studies analyzing their professional identity.

The research aim of this article is to generate novel insights into how public sector organizations (PSOs) strategically communicate with the public about critical issues on social media. To this end, the study explores the public's experiences of the Swedish Police's sense of safety communication on Instagram in the third largest city in Sweden, where the lack of a sense of public safety is a main societal challenge.

The research was designed as a case study employing photo-elicitation interviews as a method to collect the empirical material. A phenomenography approach was used to analyze public experiences of the Swedish Police's Instagram communication in Malmö, Sweden.

Findings show that the police's strategic communication of safety on Instagram is experienced along the dimensions of a sense of protection, a sense of proximity and a sense of ambiguity. Taken together, these dimensions broaden and develop the knowledge of what communicating a sense of safety in the public sphere entails.

This study adds to previous research on strategic communication in public sector organizations by demonstrating what strategic communication accomplishes at the receiving end outside of the organization.

The paper aims to explore how market pressures, upper echelons theory and slack resources interact to affect pro-environmental strategies in an emerging market. Specifically, the authors assess external market factors (consumer concerns, regulatory forces and competitors' concerns) in terms of how they are negotiated through internal resources and company capabilities (top management commitment and discretionary slack) to produce or not produce pro-environmental strategies (environmental corporate strategy and environmental marketing strategy).

A total of 1,000 questionnaires were distributed in the Pakistani manufacturing sector – where energy use and natural resources consumption is intensive. The final 181 useable responses were analyzed using covariance-based structural equation modeling and the PROCESS macro.

The results reveal that regulatory forces and competitors' concerns have both direct and conditional indirect effects on environmental corporate strategy but only conditional indirect effects on environmental marketing strategies through the mediation of top management commitment and at different levels of discretionary slack. However, consumer concerns remain inconsequential antecedents with insignificant direct effects and conditional indirect effects on environmental corporate and marketing strategies through the mediation of top management commitment at different levels of discretionary slack.

The authors propose an integrative model as a functioning mechanism for the environmental strategic decisions of companies in emerging markets. This model relies on both slack resource and upper echelons theories. These findings contribute to a better understanding of the impacts of internal and external determinants and functions on environmental strategies at corporate and functional levels in emerging markets. The various paths to diverse levels of environmental strategy and the insignificant role of consumer concerns suggest a need for further investigation of corporate environmentalism in emerging markets that consider their distinctive legal, societal, market and institutional contexts.

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.

Understanding employees’ multi-dimensional motivations is at the core of realizing the potential of a well-designed human resource (HR) system. This study aims to investigate whether the effects of HR practices on employee motivations, and their performance would be dependent on the service orientation of HR department.

The authors collected data in two surveys: a pilot survey and a main survey with a two-wave design. The pilot survey with 93 respondents was to verify the newly developed HR service orientation scale. In the main survey, a total of 276 supervisor-subordinate pairs from 48 companies were valid for analysis.

The authors find support for their hypothesis that promotion-oriented motivation mediates the relationship between discretionary HR practices and employee outcomes [in-role performance and organizational citizenship behavior (OCB)]. Furthermore, the indirect effect of discretionary HR practices on employee outcomes is stronger when the HR service orientation is higher. Transactional HR practices, however, are not evidenced to relate to employee prevention-focused motivation and outcomes.

The findings illustrate a comprehensive process of HR practices on employees’ multi-dimensional motivations. High service skills of HR professionals in handling internal employees’ needs could amplify employees’ promotion-focused motives, which in turn increase their in-role performance and OCB.

In sum, the authors' study contributes to both human resource management (HRM) and employee motivation literature by demonstrating the different impacts of discretionary and transactional HR practices on employees’ motivations. In addition, by revealing HR service orientation as an important contingency factor, the authors shed greater light on when and how HR practices can motivate employees.

This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors.

This paper explores the relationship between CSR disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors.

Results show that managers in an emerging economy manage earnings when they provide more CSR disclosures. Such earnings management is achieved through income increasing discretionary accruals. Furthermore, companies from export-oriented industries dominated by powerful stakeholders (international buyers) disclosing more CSR activities, provide transparent financial reports through constraining earnings management.

The findings of this study are significant for both investors and policymakers. Investors should not take for granted that firms engage in CSR activities, behave ethically and provide transparent financial reports. As we document that firms might manipulate earnings through discretionary accruals and provide less transparent financial reports to shareholders, the credibility of firms’ CSR policies should be assessed with caution. Policies directing at promoting socially responsible practices instead of motivating the desired behaviour, may provide managers with additional incentives to utilise CSR for opportunistic behaviour. Thus, policymakers need to be cautious about this opportunistic behaviour and enhance monitoring to enforce social compliance. Possibly, some guidelines can be introduced to confirm that CSR disclosures are based on actual practice and not just a “green wash” statement to deceive stakeholders.

The authors proposed that Organizational Compassion and Person-Organization-Fit dimensions interactively predict Discretionary Behaviours among employees in the Non-Governmental Organization (NGO) sector in Uganda.

The authors employ structural equation modelling to test hypotheses. The research was carried out in two studies; the second one was done six months after the first study. Two samples of respondents were drawn from NGOs operating in West Nile and Kampala regions, respectively.

Discretionary behaviours were significantly related to the cross-sectionally assessed predictors including organizational compassion and supplementary fit. Complementary fit did not significantly predict discretionary behaviours. Both supplementary fit and complementary fit moderated the association between organizational compassion and employee discretionary behaviours among both rural and urban setting placed NGOs.

In order to boost employee exhibition of discretionary behaviours, leaders of NGOs should always endeavour to find viable organizational compassion-supplementary fit and organizational compassion-complementary fit blend that can add value to NGOs in Uganda.

This is one of the few studies that have focused on testing the interaction effects of organizational compassion and person organization fit dimensions on discretionary behaviours. These results highlight both supplementary fit and complementary fit as key individual resources that promote the effects of organization compassion on discretionary behaviours among NGO workers in Uganda.

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 paper is to examine how information asymmetry driven by earnings quality affects corporate cash holdings. It also investigates the role that financial constraints play in this effect.

The paper examines a large sample of 6,501 observations of 741 firms listed on Euronext Paris over the period 2000–2015. Earnings quality is computed using the Jones model performance-matched discretionary accruals developed by Kothari et al. (2005): the larger the absolute value of discretionary accruals, the lower the accruals quality.

The study finds that firms with poor accruals quality hold more cash and that cash holdings in firms of low reporting quality are higher under financial constraints. These results indicate that firms tend to increase their cash reserves in the presence of high information asymmetry which is notably driven by low accounting quality. The findings also suggest that information asymmetry associated with low reporting quality is greater when firms also have strong financial constraints. The study’s conclusions are consistent with the precautionary motive for cash holdings.

The results would enhance practitioners’ awareness of the importance of accounting choices in the management of cash policies. It would also give researchers an incentive to further explore how these policies are influenced by the precautionary behavior of managers.

This paper is the first work to investigate the effect of accruals quality on corporate cash holdings in the French equity market, which typically has a poor information environment resulting in high information asymmetry. Moreover, the role of financial constraints in this effect has not yet been explored.