Search results

1 – 10 of 483
Open Access
Article
Publication date: 27 November 2023

Gianluca Ginesti, Rosalinda Santonastaso and Riccardo Macchioni

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Abstract

Purpose

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Design/methodology/approach

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

Findings

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

Research limitations/implications

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

Practical implications

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

Originality/value

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 8
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 11 July 2023

Tadhg Stapleton, Kirby Jetter and Sean Commins

The purpose of this study was to provide an outline of the process of developing an on-road driving test route and rating form. Comprehensive evaluation of medical fitness to…

Abstract

Purpose

The purpose of this study was to provide an outline of the process of developing an on-road driving test route and rating form. Comprehensive evaluation of medical fitness to drive should comprise of an off-road and an on-road assessment. Much research attention has focussed on the off-road phase of assessment, while there is less standardisation evident in the completion and measurement of the on-road phase of fitness-to-drive assessment.

Design/methodology/approach

A scholarship of practice approach was used to inform the development of an on-road test route and an associated generic on-road assessment tool that was guided by research evidence and best practice recommendations.

Findings

A step-by-step guide, outlining seven recommended phases in the development of an on-road route for the assessment of fitness to drive that aligns with best practice recommendations, was developed. A preliminary generic on-road assessment tool (the Maynooth–Trinity Driving Test) that includes higher-order cognition alongside element of strategic, tactical and operational driving ability was developed and piloted alongside the newly developed on-road test route.

Originality/value

This paper offers an overview of an approach to developing evidence-based on-road test routes and an associated generic assessment tool that may assist occupational therapists and on-road driving assessors establish a standard practice for testing on-road behaviour as part of a comprehensive approach to evaluate fitness to drive.

Details

Irish Journal of Occupational Therapy, vol. 51 no. 2
Type: Research Article
ISSN: 2398-8819

Keywords

Open Access
Article
Publication date: 12 April 2024

Johann Valentowitsch, Michael Kindig and Wolfgang Burr

The effects of board composition on performance have long been discussed in management research using fractionalization measures. In this study, we propose an alternative…

Abstract

Purpose

The effects of board composition on performance have long been discussed in management research using fractionalization measures. In this study, we propose an alternative measurement approach based on board polarization.

Design/methodology/approach

Using an exploratory analysis and applying the polarization measure to German Deutscher Aktienindex (DAX)-, Midcap-DAX (MDAX)- and Small Cap-Index (SDAX)-listed companies, this paper applies the polarization index to examine the relationship between board diversity and performance.

Findings

The results show that the polarization concept is well suited to measure principal-agent problems between the members of the management and supervisory boards. We reveal that board polarization is negatively associated with firm performance, as measured by return on investment (ROI).

Originality/value

This exploratory study shows that the measurement of board polarization can be linked to performance differences between companies, which offers promising starting points for further research.

Details

Baltic Journal of Management, vol. 19 no. 6
Type: Research Article
ISSN: 1746-5265

Keywords

Open Access
Article
Publication date: 11 July 2023

Sean W. Rowe, Vishal Arghode and Som Sekhar Bhattacharyya

The purpose of this research study was to explore the relationship between adaptive performance and work-related indicators of psychological well-being among ‘The Episcopal Church…

Abstract

Purpose

The purpose of this research study was to explore the relationship between adaptive performance and work-related indicators of psychological well-being among ‘The Episcopal Church bishops.’

Design/methodology/approach

Hierarchical regression models were used in this research study to explore the relationship between adaptive performance and work-related psychological health.

Findings

There was a positive correlation between adaptive performance and work-related psychological health. Demographic factors did not correlate to adaptive performance. However, a negative correlation was observed between the years ordained as a bishop and the interpersonal adaptability dimension of adaptive performance.

Research limitations/implications

Managing work stress has been revealed as an integral part of adaptive performance and satisfaction in ministry. Interpersonal adaptability and reactivity could be understood, then, as useful vehicles for increasing the capacity of bishops to manage work stress. In this research, the authors applied the Scale for Individual Adaptive Performance and the two scales Scale of Satisfaction in Ministry and Scale of Emotional Exhaustion in Ministry .

Practical implications

The results provided insights into the behaviors necessary for adequate development of bishops in their role. The religious landscape was becoming more challenging from a revenue generation perspective. The resultant complexity and the financial strain would necessitate the need for development of different models of ministry for long-term sustainability. This could further necessitate a different set of knowledge creation related to a set of behavioral capacities like those of adaptive performance. Such insights would assist in the promotion and development of greater work-related psychological health in bishops while deepening their ability to deal with complex and uncertain environments. Furthermore, this would increase satisfaction in ministry through improved workplace management skills.

Originality/value

Presently, very few studies empirically established the developmental needs of bishops as they entered, learned and grew into their leadership roles. Such insights would allow the formation programs for new bishops to be grounded in empirical data. Furthermore, this research study examined a largely unexplored population. This would provide a basis for a larger research agenda related to adaptive performance in judicatory leaders and their work-related psychological health. Consequently, it is posited that improved psychological health would result in better workplace learning.

Details

Journal of Work-Applied Management, vol. 16 no. 1
Type: Research Article
ISSN: 2205-2062

Keywords

Open Access
Article
Publication date: 31 October 2023

Jenni Kantola, Kirsi Lehto and Riitta Viitala

This study explores municipal leaders' perceptions on strategic human resource management in their local government organization. Previous studies on companies demonstrate that…

Abstract

Purpose

This study explores municipal leaders' perceptions on strategic human resource management in their local government organization. Previous studies on companies demonstrate that the top manager's perceptions of the importance of human resource management (HRM) for the organization are reflected in the quality of human resource management and its strategic role. The authors are interested in how leaders in municipalities perceive HRM.

Design/methodology/approach

The authors interviewed 30 leaders of Finnish municipalities for this qualitative study focused on municipal leaders' perceptions of HRM. The authors applied a discourse analytical approach in the analysis.

Findings

The authors recognized four discourses that frame perceptions of HRM: HRM as a strategic weapon, HRM as an underperformer, HRM as a matter of formality and HRM as a cost generator. In addition, the authors recognized that the discourses reflected leaders' self-positioning in relation to the power to impact issues related to HRM. Shifting between distinct roles demonstrated that municipal leaders' emphasis on HRM and its strategic alignment reflects the power relations in the municipality and the attitudes to the importance of HRM.

Originality/value

This study contributes to the academic discussions on HRM in municipalities and provides views on the municipal leader's role and impact on valuing and investing in HRM. From a practical point of view, the study will increase municipal leaders' knowledge of HRM's impact on the performance of the organization and also of the possible means of HRM.

Details

International Journal of Public Leadership, vol. 19 no. 4
Type: Research Article
ISSN: 2056-4929

Keywords

Open Access
Article
Publication date: 17 April 2023

Gina Gaio Santos, José Carlos Pinho, Ana Paula Ferreira and Márcia Vieira

Drawing on the conservation of resources (COR) theory, this study aims to assess the moderating effect of the psychological contract (PC) type (relational, transactional and…

1946

Abstract

Purpose

Drawing on the conservation of resources (COR) theory, this study aims to assess the moderating effect of the psychological contract (PC) type (relational, transactional and balanced) on the relationship between psychological contract breach (PCB) and organizational citizenship behaviours (OCBs).

Design/methodology/approach

The authors administered a survey to a sample of 159 nurses working in a large public hospital. To analyse the survey data, the authors used partial least squares with SmartPLS v.3.3, a variance-based structural equation modelling technique that combines principal component analysis, path analysis and regression analysis.

Findings

This study shows that nurses counteract the loss of resources following a PCB by investing more in stronger interpersonal relationships with co-workers and patients as a way to recuperate from resource loss and gain social resources. In addition, the moderating effect of the PC type reinforces the relationship between a PCB and OCB in a way that relational and balanced PC types support OCB-I positively but negatively OCB-O. Furthermore, the transactional PC does not reinforce negatively the link between PCB and OCB-I, and the negative interacting effect on the PCB and OCB-O link is only partially supported.

Research limitations/implications

The study findings are grounded on a cross-sectional research design and a convenience sampling strategy.

Practical implications

The results highlight the relevance of human resources management practices centred on employee involvement and participatory supervision styles for ensuring OCB display at the workplace.

Originality/value

The results add new evidence to COR theory by highlighting the importance of social resources as a mitigator in the relationship between nurses’ PCB and OCB towards co-workers and patients (OCB-I). Hence, the OCB-I display will vary in function of the target and the moderating effect of PC type (relational, balanced or transactional).

Open Access
Article
Publication date: 19 April 2024

Camélia Radu and Gulliver Lux

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…

Abstract

Purpose

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

Design/methodology/approach

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Findings

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Practical implications

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

Social implications

The public sector could learn from the private sector’s best practices regarding CE.

Originality/value

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 1 December 2023

Lisa Ferm, Andreas Wallo, Cathrine Reineholm and Daniel Lundqvist

This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.

1033

Abstract

Purpose

This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.

Design/methodology/approach

The paper is based on semi-structured interviews with 34 Swedish HR practitioners working in large public and private organisations.

Findings

The findings reveal that HR practitioners' identity is perceived as indistinct, unclear and shattered, which leaves lots of room for interpreting HR identity. Based on a thematic content analysis, three different ideal-type identities are presented, each representing the characteristic traits of an HR identity type. These are the Defender who always supports the managers, the Disturber who questions the managers in favour of the employees and the Driver who focuses on the economic expansion of the organisation.

Research limitations/implications

One of the potential constraints of this study is the authors’ reliance on interview data. This finding implies that future research can employ mixed methods or observational techniques to bridge the gap between narrated responsibilities and real-time actions. The data source, predominantly from larger organisations, presents another limitation. This raises a significant research implication: there is a need to study identity formation among HR practitioners in smaller organisations. The theoretical framework this study contributes can aid in comprehending HR practitioners' identities and their corresponding actions. Continued research might explore the significance of these ideal-type identities.

Practical implications

The model presented provides a new way of understanding HR practitioners' complex and shattered professional identity and the various stakeholders that direct different expectations towards them. This knowledge can be used both in HR education and in HR work as a basis for discussing the social work environment of HR practitioners and negotiating their work and identity.

Originality/value

The study contributes knowledge of the professional identities of HR managers, an under-researched area, especially when it comes to empirical research about the HR practitioners' own experiences of their everyday work and view of the HR profession.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Open Access
Article
Publication date: 12 September 2023

Jane Strawhecker, Christopher Knoell, Paula Thompson, Nicole Shundoff and Angela Bardell

This mixed-method, collaborative study investigated parents’ perceptions of STEM (Science, Technology, Engineering and Mathematics) learning through use of STEM kits specifically…

Abstract

Purpose

This mixed-method, collaborative study investigated parents’ perceptions of STEM (Science, Technology, Engineering and Mathematics) learning through use of STEM kits specifically designed for in-home use by parents and preschool-age children.

Design/methodology/approach

Parents with a child attending a community-based childhood development center and ranging in age from three to four were invited to participate. Data were analyzed for the participants’ surveys, which were completed at two different times (pre and post) for this study.

Findings

After utilizing the STEM materials with their child over a two-week period, the parents’ perceptions of STEM content changed. The results indicate that regardless of the at-home STEM materials, positive outcomes for their child occurred, including the likelihood that their child would pursue additional STEM opportunities.

Research limitations/implications

With a small sample size and a short timeframe for conducting the study, the results lack generalizability. The findings add information about the effectiveness of STEM materials for preschoolers while providing insight into educational opportunities in home environments.

Originality/value

As the nation addresses workforce shortages in many areas, including STEM, rethinking STEM education during the first five years is important. The more opportunities for young children to engage in meaningful STEM, the greater the potential to pique interest and develop critical thinking skills.

Details

PDS Partners: Bridging Research to Practice, vol. 18 no. 3
Type: Research Article
ISSN: 2833-2040

Keywords

Open Access
Article
Publication date: 5 January 2023

Yamini Hariharan, Christopher Meiers, Catherine Robert and Marilee Bresciani Ludvik

The aim of this paper is to explore mindfulness and self-compassion teachings and practices embedded in a leadership course and their outcome on stress regulation of…

Abstract

Purpose

The aim of this paper is to explore mindfulness and self-compassion teachings and practices embedded in a leadership course and their outcome on stress regulation of doctoral-level students.

Design/methodology/approach

Eight valid and reliable pre-and post-assessment inventories were administered prior to the first week of class and following the completion of the doctoral-level class. The test scores were measured for improvement and for differences between various demographic groups.

Findings

The results suggest significant improvement on almost every mindfulness subscale with approximately 5–22% of the variance in subscale scores attributed to participation. Doctoral students over 40 indicated more score improvement than students under 40, and doctoral students of color indicated more significant score increases than White students.

Research limitations/implications

The research involves doctoral-level students which limits generalizability to other levels of education. Based on the findings, scaling analysis should be conducted on other types of students for generalization purposes.

Practical implications

Institutions looking to incorporate wellness practices into curriculum can embed these types of practices into their course design.

Social implications

Faculty can become more intentional in how they engage students in mindful compassion skills within their academic programs.

Originality/value

The paper adds a quantitative study into the literature surrounding efficacy of wellness practices in structured curriculum. Institutions looking to provide more resources to students to improve their wellness may find the model useful on their campuses, particularly for students over 40 and students of color.

Details

Journal of Research in Innovative Teaching & Learning, vol. 17 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

Access

Only Open Access

Year

Last 6 months (483)

Content type

1 – 10 of 483