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This paper examines the influence of stress arousal and burnout as mediators of the negative relations between role stressors and job outcomes (satisfaction, performance, and turnover intentions) among a sample of AICPA members working in public accounting. It extends prior research which examined these linkages (Chong & Monroe, 2015; Fogarty, Singh, Rhoads, & Moore, 2000; Smith, Davy, & Everly, 2007) by evaluating a model that simultaneously incorporates stress arousal and the three fundamental dimensions of burnout, i.e., emotional exhaustion, depersonalization, and reduced personal accomplishment. This paper also utilizes a recently validated stress arousal measure designed to capture the worry and rumination aspects of arousal posited to be responsible for a number of negative personal outcomes.

The results indicate that role stressors, mediated by stress arousal and the individual burnout dimensions, have a negative influence on job outcomes. In line with predictions regarding the temporal ordering of stress arousal and burnout in the model, each of the job stressors had a significant positive influence on accountants’ stress arousal, and the influence of the individual role stressors on each burnout dimension was either partially or fully mediated via their relations with stress arousal. In turn, the influence of stress arousal on each of the job outcomes was either partially or fully mediated through its relations with emotional exhaustion.

The aim of this chapter is to argue that charisma is a collective representation, and that charismatic authority is a social status that derives more from the “recognition” of the followers than from the “magnetism” of the leaders. I contend further that a close reading of Max Weber shows that he, too, saw charisma in this light.

I develop my argument by a close reading of many of the most relevant texts on the subject. This includes not only the renowned texts on this subject by Max Weber, but also many books and articles that interpret or criticize Weber’s views.

I pay exceptionally close attention to key arguments and texts, several of which have been overlooked in the past.

Writers for whom charisma is personal magnetism tend to assume that charismatic rule is natural and that the full realization of democratic norms is unlikely. Authority, in this view, emanates from rulers unbound by popular constraint. I argue that, in fact, authority draws both its mandate and its energy from the public, and that rulers depend on the loyalty of their subjects, which is never assured. So charismatic claimants are dependent on popular choice, not vice versa.

I advocate a “culturalist” interpretation of Weber, which runs counter to the dominant “personalist” account. Conventional interpreters, under the sway of theology or mass psychology, misread Weber as a romantic, for whom charisma is primal and undemocratic rule is destiny. This essay offers a counter-reading.

Hospitals in North America consistently have employee injury rates ranking among the highest of all industries. Organizations that mandate workplace safety training and emphasize safety compliance tend to have lower injury rates and better employee safety perceptions. However, it is unclear if the work environment in different national health care systems (United States vs. Canada) is associated with different employee safety perceptions or injury rates. This study examines occupational safety and workplace satisfaction in two different countries with employees working for the same organization.

Survey data were collected from environmental services employees (n = 148) at three matched hospitals (two in Canada and one in the United States). The relationships that were examined included: (1) safety leadership and safety training with individual/unit safety perceptions; (2) supervisor and coworker support with individual job satisfaction and turnover intention; and (3) unit turnover, labor usage, and injury rates.

Hierarchical regression analysis and ANOVA found safety leadership and safety training to be positively related to individual safety perceptions, and unit safety grade and effects were similar across all hospitals. Supervisor and coworker support were found to be related to individual and organizational outcomes and significant differences were found across the hospitals. Significant differences were found in injury rates, days missed, and turnover across the hospitals.

This study offers support for occupational safety training as a viable mechanism to reduce employee injury rates and that a codified training program translates across national borders. Significant differences were found between the hospitals with respect to employee and organizational outcomes (e.g., turnover). These findings suggest that work environment differences are reflective of the immediate work group and environment, and may reflect national health care system differences.

Globalization introduces new challenges related to increased levels of diversity and complexity that organizations cannot meet without capable global leaders. Such leaders are currently lacking, so a theory-based approach to global leader development is needed. A critical intermediary outcome that enables competent global leadership performance is global leader self-complexity, defined by the number of unique leader identities contained within a leader's self-concept (self-differentiation) and the extent to which the identities are integrated with the leader's sense of self (self-integration). This research aims to generate and test a theory of the development of global leader self-complexity through identity construction during international experiences. In Study 1, I gathered qualitative data through retrospectively interviewing 27 global leaders about identity-related changes following their international experiences. Using a grounded theory approach, I developed a theoretical model of global leader identity construction during international experiences, which I empirically tested using quantitative data in Study 2. Specifically, I tested the hypothesized relationships through structural equation modeling with cross-sectional survey data from a sample of 610 global leaders. Findings from both studies indicate global leader identity construction during international experiences primarily occurs through interacting with locals and local culture over a sustained period, motivated by appreciation of cultural differences and resulting in increased global leader self-complexity. These results advance understanding of the global leader self-complexity construct (i.e., what develops) and global leader development processes (i.e., how it develops). Additionally, the findings have practical implications for global leader development initiatives.

Questionnaires have been devised to investigate informal learning in the workplace based on an analogy with approaches to studying in higher education. This chapter focuses attention on issues of theory by critically evaluating different models of the relationship between employees’ approaches to workplace learning and their perceptions of the workplace context. In addition, this chapter focuses attention on issues of method by critically evaluating two particular instruments that have been devised in order to measure employees’ approaches to workplace learning and their perceptions of the workplace context. We use data from an online survey in which the Approaches to Work Questionnaire and the Workplace Climate Questionnaire were administered to employees who were taking courses by distance learning with the UK Open University. Factor analyses confirmed that both questionnaires measured three distinct scales. Canonical correlation analysis showed that the employees’ scores on the two instruments shared 43% of their variance. Path analysis found evidence that variations in approaches to learning lead to variations in perceptions of the workplace climate but not for the converse relationship.

We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs).

Using survey results from 247 Canadian SMEs, we use partial least squares to holistically test our model and also present data for each MCS.

We find that the presence of a professional accountant is strongly associated with the adoption of MCSs and is a significant explanatory variable more often than either size or strategy.

While the impact of organization and strategy has been extensively studied within large organizations, we investigate these relationships within SMEs. Additionally, we investigate the impact of having a full-time accountant, a constraint unique to SMEs due to their limited resources.

Limitations include the fact that we likely have a significant survivor bias as the average age of our sample firms was 30 years. Our analysis of nonresponse bias does not allow us to conclude that such a bias did not exist. Also, it is possible that some respondents believed they had a certain MCS when others might think they did not.

This study will be of interest to owners/managers of manufacturing SMEs, their advisors, and economic development agencies. Our study also has implications for accounting education as most students will work for SMEs.

Few studies have documented the MCSs adopted by North American SMEs, and none have considered the impact of the presence of a full-time accountant.

The purpose of the study is to understand the perception held by Micro Steel Enterprises in Punjab, India, towards the role played by FinTech in it. The quantitative study uses a structured questionnaire to collect primary responses. A total of 400 Micro Steel Enterprises have been approached from Punjab. Here, statistical analyses are used, including chi-square tests, Principal Component Analysis, Multiple Linear Regression and One-way ANOVA. The satisfaction levels across the three factors revealed a significant relationship with the financial aspect only. This clarifies the situation and reveals that using the FinTech services among the Micro Steel Enterprises is only a modification caused by the financial constraints that generate satisfactory levels in the respondents. However, based on the operational conditions of these enterprises is not the factor causing the satisfaction levels, neither are the banking processes. The advances in the course must be solely made based on the financial aspects of Micro Steel Enterprises. The two variables of the owner of these firms are the owner’s age and the firm’s ownership type. The banking aspect and the Micro Steel Enterprise are also found to have associations with them. To motivate the use of FinTech in the process, the owners can be motivated differently towards its usage. The study is a novel attempt to understand the Micro Steel Enterprises in Punjab and its perception towards the use of FinTech. Punjab is the hub of the Steel Industry in India.

As the hospitality industry is shifting its focus from service to experience, customers are becoming co-creators of the perceived value of a hospitality service because experiences customers obtained when consuming a hospitality service involve the participation of the customers. Thus, more research is needed to examine the relationships among consumer’s personal factors and their evaluations of hospitality services. This study developed and tested hypotheses that examined the effects of customers’ intrinsic characteristics on their evaluations of a restaurant service. Data were collected from college students in the United States (n = 220) and China (n = 254) using a scenario approach. Findings reveal that customers’ gender, personality, and cultural background had significant effects on their evaluations of a restaurant service. Specifically, female customers rated the same service higher than male customers on the reliability dimension of service quality and overall service quality; customers with personalities of extroversion, conscientiousness, agreeableness, and openness rated the service higher than customers with neuroticism personality on the responsiveness dimension; and customers in individualistic cultures rated the service higher than those in collectivistic cultures on most of the service evaluation measures. Implications of the study’s findings are discussed.