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Book part
Publication date: 17 January 2022

Andrea Fischbach and Benjamin Schneider

Purpose: Work-related emotional exposure is a fundamental job characteristic in all kinds of service jobs from sales to law enforcement and corrections and from human services…

Abstract

Purpose: Work-related emotional exposure is a fundamental job characteristic in all kinds of service jobs from sales to law enforcement and corrections and from human services (nursing, counseling) to legal services. But formalized job descriptions are surprisingly silent about the emotional issues accompanying the jobs and roles service workers perform. This is surprising because formalized job descriptions are the foundation of job design, HR, and leadership practices that positively affect employee, customer, and organizational outcomes. Study Design/Methodology/Approach: This is a theory paper and review. To help clarify the emotional labor issues service employees confront, we explicate a model of emotional labor based on the attributes of jobs, roles, and professionalism. Findings: We define emotional labor as service work that exposes those who do such work to interactions with others that can arouse negative emotions. We propose that, while employing organizations define their jobs and employees craft their larger roles, professional norms and values also are a foundation for their emotional labor. Research Implications: We integrate this work-focused emotional labor model into the larger context in which such work occurs via theory and research on organizational climate. We suggest future research on this approach to understanding the antecedents and consequences of emotional labor work. We summarize the major research ideas of what should be the focus of such research and provide a hint about what an emotional labor climate scale might look like based on these ideas. Practical Implications: This chapter offers practical advice to HR managers about how to improve emotional labor. Social Implications: Better management of emotional labor can reduce employee stress and increase employee well-being. Originality/Value: This chapter develops an original model of emotional labor.

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Emotions and Negativity
Type: Book
ISBN: 978-1-80117-200-4

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Book part
Publication date: 3 July 2018

Roman Andrzej Lewandowski and Łukasz Sułkowski

The research aim of this chapter is to understand how different institutional logics affect the day-to-day activities of healthcare providers and whether the cohabitation of…

Abstract

The research aim of this chapter is to understand how different institutional logics affect the day-to-day activities of healthcare providers and whether the cohabitation of professional logics with business-like logics increases medical providers’ effectiveness and gives chance to constrain healthcare costs. This research is based on longitudinal case study about the restructuring of the Canadian healthcare system in Alberta in 1992–2008, described in two papers (Reay & Hinings, 2005, 2009). We identify the situation after encroachment of a new, business-like logic into a healthcare system as more complex than described in the extant literature. We challenge the findings of the case study authors that there are two cohabitating logics in healthcare: the business-like logic supported by the government and the logic of medical professionalism. From our research it appears that there are two other logics: a managerial logic derived from business-like logic, and a hybrid professional logic that is a modification of the logic of medical professionalism. Across the healthcare field in general, business-like logic has been competing with the logic of medical professionalism, but on the medical providers’ level these logics become uncoupled. Within a medical provider, on the external, symbolic layer, physicians follow their professional logic and managers show conformity with governmental principles. But on the backstage layer, where the day-to-day work is actually performed, these two logics are subject to modification, creating a space for compromise and cooperation, leading to a growth of the number of unnecessary medical services preventing cost containments in healthcare.

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Hybridity in the Governance and Delivery of Public Services
Type: Book
ISBN: 978-1-78743-769-2

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Article
Publication date: 25 February 2014

Essa El-Firjani, Karim Menacere and Roger Pegum

– The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Abstract

Purpose

The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Design/methodology/approach

Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators.

Findings

This paper found general agreement that the accounting regulation of public corporations and banks is strongly influenced by the Libyan Commercial Code and the Income Tax Law. Although listed companies and the banking sector in Libya are required to comply with International Accounting Standards (IASs), the majority of them still comply with the US Generally Accepted Accounting Principles (US GAAP). Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose. The results also indicate that the accounting profession in Libya is still in its infancy and still lacks clear structure in order to develop corporate accounting practice and it appears to play only an important role in retaining external influences on the accounting practice. The empirical results of this research show that the Salter and Niswander (1995) criteria (longevity, setting exam and auditors’ opinion on companies’ financial reports) found that the level of professionalism in Libya is below the required standard.

Originality/value

This paper focuses on corporate accounting regulation and practices and the role of the LAAA in the development of corporate accounting in Libya. This paper, therefore, aims to contribute to the literature by examining the corporate accounting regulation in Libya and fills a gap in international accounting research.

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Journal of Accounting in Emerging Economies, vol. 4 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 16 August 2019

Lauren Godfrey and Carol Booth Olson

The purpose of this study is to explore how, through the cultivation of reform ownership in the professional development (PD) program, the Pathway Project, agency was achieved for…

Abstract

Purpose

The purpose of this study is to explore how, through the cultivation of reform ownership in the professional development (PD) program, the Pathway Project, agency was achieved for the development of teacher professionalism and teacher expertise in the cases of Mrs. Cruz and Mrs. Keyes. This, in turn, provided opportunities to advance student learning.

Design/methodology/approach

Multiple sources of data (focused classroom observations, semi-structured interviews and collected artifacts) were analyzed through a case study approach to understand the processes by which an agentic context materialized for these two teachers.

Findings

The authors identified the following three stages in the cultivation of reform ownership in the cases of Mrs. Cruz and Mrs. Keyes: emerging; developing; and deepening. Each of these stages proved critical to the achievement of agency for the development of teacher professionalism, teacher expertise and student learning.

Originality/value

The cases of Mrs. Cruz and Mrs. Keyes offer a renewed vision of the ways in which teachers can achieve agency in the current reform environment. Given the proliferation of reform efforts within today’s educational landscape, their cases suggest that PD developers take seriously the responsibility of cultivating reform ownership for the achievement of agency and deep and lasting change.

Details

English Teaching: Practice & Critique, vol. 18 no. 2
Type: Research Article
ISSN: 1175-8708

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Article
Publication date: 27 October 2020

Álvaro González, María Beatriz Fernández, Mauricio Pino-Yancovic and Romina Madrid

This essay explores the effects of school buildings closure during the coronavirus disease 2019 (COVID-19) pandemic on Chilean teachers' and principals' professional role and…

Abstract

Purpose

This essay explores the effects of school buildings closure during the coronavirus disease 2019 (COVID-19) pandemic on Chilean teachers' and principals' professional role and values, highlighting implications for reconceptualizing educators' professionalism for the post-pandemic era.

Design/methodology/approach

Competing versions of Chilean educators' professionalism during the pandemic were analyzed based on government guidelines, national teachers' association statements, news reports and testimonies from teachers and principals collected from webinars.

Findings

The guidelines that the ministry issued after school building were required to close motivated educators to challenge a version of professionalism founded on new public management (NPM) policies, which mandated external control and emphasized students' academic outcomes. By challenging the dominant NPM perspective of professionalism, educators advocated for professional autonomy as well as students' and communities' well-being.

Originality/value

This essay offers insights into how the Chilean school system's response to the crisis evidenced competing notions of educators' professionalism. As the pandemic continues to be an ongoing phenomenon, four implications for reconceptualizing educators' professionalism are drawn, which could inform and offer guidance to practitioners and policymakers in the post-pandemic era.

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Journal of Professional Capital and Community, vol. 5 no. 3/4
Type: Research Article
ISSN: 2056-9548

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Book part
Publication date: 16 October 2020

Stuart Thomas

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms…

Abstract

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Article
Publication date: 23 September 2020

Marcelo S. Pagliarussi and Michel A. Leme

This study aims to understand how family values, family managers and non-family managers influence the institutionalization of management control systems in family firms.

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Abstract

Purpose

This study aims to understand how family values, family managers and non-family managers influence the institutionalization of management control systems in family firms.

Design/methodology/approach

A case study was conducted in a family business group that underwent a process of adoption and transformation of its management control system.

Findings

The results indicate that several non-family managers, besides the controller, played crucial roles in harmonizing the logic of a generalized practice (quality control management) with the existing rationalities of the family firm. The authors also observed that the ISO 9001/quality control management logic together with the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than the family identity have laid the groundwork for the formalization of the business group’s management controls.

Practical implications

This study shows that quality control management is an accessible source of guidance for the formalization of managerial activities within an organization.

Originality/value

This paper contributes to the literature by clarifying the role performed by non-family managers during the formalization of management control in family firms. It also shows how the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than family identity can influence the way control is exercised within family firms.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 19 September 2008

Mostafa Kamal Hassan

This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic…

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Abstract

Purpose

This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic contexts that underlie the processes of setting the Egyptian Financial Accounting Regulations (EFAR) in a harmony with International Accounting Standards (IASs).

Design/methodology/approach

The paper is based on in‐depth interviews and an analysis of documents. It relies on Habermas' notions of society's lifeworld, institutional steering mechanisms and systems in order to link the changes in EFAR to the changes in the wider social, political and economic contexts wherein organizations operate. The paper also explores the role of EFAR, as “regulative” or “constitutive” steering mechanisms, throughout two longitudinal episodes; starting with the beginning of socialism and extending to liberalism.

Findings

The paper finds that the EFAR have had a constitutive tendency during the Egyptian transformation towards a market‐based economy. Although there are remarkable changes in political philosophy in Egypt, the regulators' motivations and the processes of the accountancy profession that mobilized the formulation of EFAR in harmony with IASs, those regulations were acted upon to constitute organizational members' values, norms and knowledge in order to overcome the persistence of the socialist accounting practices. The regulations were also aimed at enhancing professional conduct and, at same time, increasing organizational members' adherence to the processes of privatization as a part of a wider movement towards transparency, democracy, full disclosure and liberalisation.

Research limitations/implications

The paper emphasises the interface between a macro social transformation and micro organizational responses in order to understand the role of EFAR. However, it does not stress how the actual implementation of those regulations is implicated at a micro organizational change level. Furthermore, the paper covers a timeframe – 1952 to 2000 – that extends from the start of socialism extending to liberalism. Although the IASs are now known as International Financial Reporting Standards (IFRS), the paper covers a period in which such IFRS were not applicable in Egypt.

Originality/value

The paper contributes to the understanding of the social, political as well as economic role(s) of financial accounting regulations in a transitional country during that country's transformation towards the market economy.

Details

Journal of Accounting & Organizational Change, vol. 4 no. 3
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 12 January 2021

José-Luis Méndez

Departing from a so-called “modern civil service” as an ideal type, this chapter evaluates the status of public personnel management in Latin America. Such an ideal model is…

Abstract

Departing from a so-called “modern civil service” as an ideal type, this chapter evaluates the status of public personnel management in Latin America. Such an ideal model is considered a mix between the organizational principles of the traditional civil service and those of the new public management perspective. First, the chapter presents the different phases that public management practices have undergone in some developed countries. Secondly, following several studies and data provided by the IADB, the level of development of several civil service systems in Latin America is analyzed and several of their construction–destruction–reconstruction patterns are presented. Lastly, the cases that most approach a modern civil service are discussed and some recommendations offered to reformers in this region.

Details

The Emerald Handbook of Public Administration in Latin America
Type: Book
ISBN: 978-1-83982-677-1

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Article
Publication date: 12 February 2024

R.M. Ammar Zahid, Muhammad Kaleem Khan and Volkan Demir

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV…

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Abstract

Purpose

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

Design/methodology/approach

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Findings

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

Practical implications

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

Originality/value

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

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1 – 10 of over 1000