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1 – 10 of 483Gianluca 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.
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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.
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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.
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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.
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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.
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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…
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).
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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.
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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.
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.
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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.
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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.
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