Search results

1 – 4 of 4
Article
Publication date: 13 January 2020

M. Fernanda Wagstaff, Si Hyun Kim, Fernando R. Jiménez Arévalo, Said Al-Riyami and Esperanza Huerta

This paper aims to examine the relationship between individual bicultural identity and attitudes toward diversity. The authors also theorize and test the mechanism through…

Abstract

Purpose

This paper aims to examine the relationship between individual bicultural identity and attitudes toward diversity. The authors also theorize and test the mechanism through which individual bicultural identity will be more likely to result in positive attitudes toward diversity.

Design/methodology/approach

The authors collected survey data drawing from two different samples and two different measures of attitudes toward diversity. To test the hypotheses, the authors conducted structural equation modeling analyses.

Findings

The authors found that individual bicultural identity increases positive attitudes toward diversity and cultural intelligence partially mediates this relationship. Individual bicultural identity increases positive attitudes to others not necessarily known to us.

Originality/value

The authors integrate the cultural intelligence framework and the common in-group identity model in assessing the role of cultural intelligence in both individual bicultural identity and attitudes toward diversity.

Propósito

Analizamos la relación entre la identidad individual bicultural y las actitudes hacia la diversidad. También discutimos y probamos los mecanismos a través de los cuales, es más probable que una identidad individual bicultural se asocie con una actitud positiva respecto a la diversidad.

Diseño

Recopilamos encuestas con dos muestras distintas y usando dos medidas diferentes de actitudes en torno a la diversidad. Para probar las hipótesis, llevamos a cabo un análisis del modelo de ecuaciones estructurales.

Resultados

Encontramos que la identidad individual bicultural aumenta las actitudes positivas hacia la diversidad y que la inteligencia cultural parcialmente media esta relación. La identidad individual bicultural aumenta las actitudes positivas hacia las demás personas, que no necesariamente conocemos.

Originalidad/Valor

Integramos el marco de la inteligencia cultural y el modelo de identidad común en grupo para evaluar el rol de la inteligencia cultural tanto en la identidad individual bicultural como en las actitudes en torno a la diversidad.

Propósito

Examinamos a relação entre a identidade bicultural individual e as atitudes em relação à diversidade. Além disto, teorizamos e testamos o mecanismo através do qual a identidade bicultural individual terá maior probabilidade de levar a atitudes positivas em relação à diversidade.

Desenho

Coletámos dados de pesquisa a partir de duas amostras diferentes e duas medidas diferentes de atitudes em relação à diversidade. A fim de testar as hipóteses, realizamos análises de modelagem de equações estruturais.

Conclusões

Descobrimos que a identidade bicultural individual acrescenta as atitudes positivas em relação à diversidade, e que a inteligência cultural medeia parcialmente esta relação. A identidade bicultural individual acrescenta as atitudes positivas em relação aos outros não necessariamente conhecidos por nós.

Originalidade/valor

Integramos o quadro da inteligência cultural e o modelo de identidade intragrupo comum na avaliação do papel da inteligência cultural tanto na identidade bicultural individual como nas atitudes em relação à diversidade.

Article
Publication date: 19 June 2017

Esperanza Huerta, Yanira Petrides and Denise O’Shaughnessy

This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory.

1965

Abstract

Purpose

This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory.

Design/methodology/approach

A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample included six businesses (five Mexican and one American) from different manufacturing and service industries.

Findings

It was found that, although owners control the implementation of accounting practices, others (including family employees, non-family employees and external experts) at times propose practices. The owner’s control can be relaxed, or even eliminated, as the result of proposals from some family employees. However, the degree of influence of family employees is not linked to the closeness of the family relationship, but rather to the owners’ perceived competence of the family employee, indicating an interaction between competence and experience on one side, and family ties on the other.

Research limitations/implications

First, the owners chose which documentary data to provide and who was accessible for interviews, potentially biasing findings. Second, the degree of influence family employees can exert might change over time. Third, the study included a limited number of interviews, which can increase the risk of bias. Finally, all firms studied were still managed by the founder. It is possible that small family businesses that have undergone a succession process might incorporate accounting practices differently.

Practical implications

Organizations promoting the implementation of managerial accounting practices should be aware that, in addition to the owner, some family employees and external experts could influence business practices. Accountants already providing accounting services to small family business are also a good source for proposing managerial accounting practices

Originality/value

This study contributes to theory in four ways. First, it expands socioemotional theory to include the perceived competence of the family employee as a potential moderator in the decision-making process. Second, it categorizes the actors who can influence managerial accounting practices in small family businesses. Third, it further refines the role of these actors, based on their degree of influence. Fourth, it proposes a model that describes the introduction of managerial accounting practices in small family business.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 10 August 2015

Laura Guerrero and John-Paul Hatala

The purpose of this paper is to investigate the role of job search on perceived overqualification by applying the theory of planned behavior and including financial need…

1011

Abstract

Purpose

The purpose of this paper is to investigate the role of job search on perceived overqualification by applying the theory of planned behavior and including financial need and openness to experience as moderators.

Design/methodology/approach

Three questionnaires were given at weeks 1, 8 and 12 to 436 practice firm participants. A total of 119 completed all three questionnaires. The authors used partial least squares to analyze the data.

Findings

Job search self-efficacy was positively related to job search intentions and to outcome expectations. Job search intentions were positively related to job search intensity. Financial need acted as a moderator of the relationship between job search intensity and perceived overqualification such that for those with high-financial need higher levels of job search intensity resulted in higher perceived overqualification.

Research limitations/implications

The authors found little support for the theory of planned behavior in the model. The authors found strong support for the role of job search self-efficacy and job search intentions. The use of a three-wave design resulted in a relatively low sample size and the use of the practice firm reduces the generalizability of the findings.

Practical implications

The results suggest that increasing job search self-efficacy and job search intentions while managing the anticipations of job seekers is likely to yield better job search outcomes.

Originality/value

This study investigates the role of job search on perceived overqualification. Findings suggest that malleable attitudes during job search such as job search self-efficacy, job search intentions, and anticipations are likely to impact perceived overqualification.

Details

Career Development International, vol. 20 no. 4
Type: Research Article
ISSN: 1362-0436

Keywords

Abstract

Details

International Perspectives on Democratization and Peace
Type: Book
ISBN: 978-1-80043-068-6

1 – 4 of 4