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Book part
Publication date: 12 April 2024

Glenys Caswell

Abstract

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Time of Death
Type: Book
ISBN: 978-1-80455-006-9

Article
Publication date: 9 February 2024

Jorien Louise Pruijssers

In a rapidly changing career landscape where lifelong job security is no longer guaranteed, this study investigates how audit firms play an important role in shaping their…

Abstract

Purpose

In a rapidly changing career landscape where lifelong job security is no longer guaranteed, this study investigates how audit firms play an important role in shaping their employees’ career perceptions and the subsequent effects on auditor behavior. Specifically, it explores the link between audit firms’ career development initiatives and auditors’ perceptions of external employability – an important determinant of auditor behavior. Using the framework of social exchange theory, the study investigates how perceived external employability affects both relational and operational behaviors of auditors.

Design/methodology/approach

The study employs structural equation modeling on survey data from 359 auditors.

Findings

The results indicate that when audit firms actively support career development, it positively contributes to auditors’ perceived external employability. A higher perceived external employability, in turn, leads to positive behavioral outcomes among auditors, including stronger relational behaviors (such as professional commitment) and operational behaviors (including heightened professional skepticism and reduced behaviors that could compromise audit quality).

Originality/value

This study uncovers a paradox where perceived external employability, typically viewed as a risk, emerges as a potent driver of desirable auditor behavior. In today’s dynamic career landscape, emphasizing individual-centered and flexible careers, these results highlight the benefits of perceived external employability. Rather than undermining audit services, increased perceived external employability driven by firm investments in auditors’ careers acts as a catalyst for desirable auditor behavior. Organizational support in terms of career development practices creates an environment where auditors are more committed, professionally skeptical and uphold the quality of audit services.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 13 February 2024

Thomas Quincy Wilmore, Ana Kriletic, Daniel J. Svyantek and Lilah Donnelly

This study investigates the validity of Ferreira et al.’s (2020) Organizational Bullshit Perception Scale by examining its distinctiveness from similar constructs (perceptions of…

Abstract

Purpose

This study investigates the validity of Ferreira et al.’s (2020) Organizational Bullshit Perception Scale by examining its distinctiveness from similar constructs (perceptions of organizational politics, organizational cynicism, procedural justice) and its predictive validity through its relations with important organizational attitudes (organizational identification) and behaviors (counterproductive work behavior and organizational citizenship behavior). This study also examines the moderating effects of honesty–humility on the relations between organizational bullshit perception and the outcomes of counterproductive work behavior, organizational citizenship behavior and organizational identification. Finally, this study examines the incremental validity of organizational bullshit perception in predicting counterproductive work behavior, organizational citizenship behavior and organizational identification above and beyond similar constructs in an exploratory fashion.

Design/methodology/approach

Survey data were collected from a sample of working adults online via Amazon’s Mechanical Turk platform across two waves (final N = 323 for wave 1 and 174 for wave 2), one month apart.

Findings

The results indicate that organizational bullshit perception, as measured by Ferreira et al.’s (2020) scale, represents a distinct construct that has statistically significant relations with counterproductive work behavior, organizational citizenship behavior and organizational identification, even after controlling for procedural justice, organizational cynicism and perceptions of organizational politics. The results, however, showed no support for honesty–humility as a moderator.

Practical implications

These findings suggest that organizations can benefit from assessing and working to alleviate their employees’ perceptions of organizational bullshit. This construct predicts behaviors and attitudes important for organizational functioning.

Originality/value

This study adds to Ferreira et al.’s (2020) original work by demonstrating organizational bullshit perception’s distinctiveness from existing constructs in the literature and its implications for organizations and their employees.

Article
Publication date: 14 March 2023

Rupjyoti Saha

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD…

Abstract

Purpose

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD mediates the impact of CG on FV or not.

Design/methodology/approach

The study is based on a panel data set of top 100 listed firms on Bombay Stock Exchange (BSE) over the period of 2014–2018 and develops CG index and VD index (VDI) in order to capture both the constructs respectively. The author adopts suitable panel data model to examine the relationship between CG, VD and FV as well as indirect impact of CG on FV through mediation of VD. Further, the author uses instrumental variables regression model for robustness check.

Findings

The author's findings reveal significant positive impact of CG on FV. Likewise, VD also exhibits significant positive impact on FV. Notably, the interaction of CG and VD complements each other in making positive contribution towards FV. In addition, the author observes that VD partially mediates the impact of CG on FV. Specifically, the outcome suggests that CG apart from having direct impact on FV also influences the same through the mediation of VD. Moreover, as the direction of indirect impact coincide with direct impact, such indirect impact has complementary relationship with the direct impact, implying that when CG makes direct contribution towards improving FV, CG's contribution toward FV through mediation of VD also increases.

Originality/value

To the best of the author's knowledge, this is the first endeavor in the extant literature that examines the interaction performance impact of CG and VD. Further, the author also provides primary evidence on the mediating impact of VD in the relationship between CG and FV.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 12 February 2024

Lerato Aghimien, Clinton Ohis Aigbavboa and Douglas Aghimien

The construction workforce plays a crucial role in the successful delivery of any construction project and, eventually, the performance of any construction organisation…

Abstract

The construction workforce plays a crucial role in the successful delivery of any construction project and, eventually, the performance of any construction organisation. Effectively managing these workforces becomes crucial. However, past studies have shown that workforce management within the construction industry has been on the back foot, with workers being seen as resources required to deliver construction projects. This situation begs the need for a construction workforce management model that can be tailored to an organisation’s situation and adopted to manage workers and improve organisational performance effectively. To this end, this chapter reviewed existing workforce management theories, models, and practices to develop a suitable approach towards managing the construction workforce. Ultimately, a strategic workforce management with a classical view using a soft workforce management approach that embraces employees’ empowerment and development through trust was proposed. Five major practices that best suit the soft workforce management approach were identified as key constructs in the proposed construction workforce management model.

Details

Construction Workforce Management in the Fourth Industrial Revolution Era
Type: Book
ISBN: 978-1-83797-019-3

Keywords

Book part
Publication date: 7 February 2024

Anne M. Hewitt

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public…

Abstract

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public health) and other industry sectors, began to recognize the limitations of the current fragmented healthcare system paradigm. Primary stakeholders, including employers, insurance companies, and healthcare professional organizations, also voiced dissatisfaction with unacceptable health outcomes and rising costs. Grand challenges and wicked problems threatened the viability of the health sector. American health systems responded with innovations and advances in healthcare delivery frameworks that encouraged shifts from intra- and inter-sector arrangements to multi-sector, lasting relationships that emphasized patient centrality along with long-term commitments to sustainability and accountability. This pathway, leading to a population health approach, also generated the need for transformative business models. The coproduction of health framework, with its emphasis on cross-sector alignments, nontraditional partner relationships, sustainable missions, and accountability capable of yielding return on investments, has emerged as a unique strategy for facing disruptive threats and challenges from nonhealth sector corporations. This chapter presents a coproduction of health framework, goals and criteria, examples of boundary spanning network alliance models, and operational (integrator, convener, aggregator) strategies. A comparison of important organizational science theories, including institutional theory, network/network analysis theory, and resource dependency theory, provides suggestions for future research directions necessary to validate the utility of the coproduction of health framework as a precursor for paradigm change.

Article
Publication date: 22 August 2023

Nicole Brownlie, Katie Burke and Luke van der Laan

The current literature on school teacher-created summative assessment lacks a clear consensus regarding its definition and key principles. The purpose of this research was…

Abstract

Purpose

The current literature on school teacher-created summative assessment lacks a clear consensus regarding its definition and key principles. The purpose of this research was therefore to arrive at a cohesive understanding of what constitutes effective summative assessment.

Design/methodology/approach

Conducting a systematic literature review of 95 studies, this research adhered to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. The objective was to identify the core principles governing effective teacher-created summative assessments.

Findings

The study identified five key principles defining effective summative assessment creation: validity, reliability, fairness, authenticity and flexibility.

Research limitations/implications

The expansiveness of education research is such that not all relevant studies may have been identified, particularly outside of mainstream databases. This study considered only the school environment, so contextual limitations will exist.

Originality/value

To the best of the authors’ knowledge, this study contributes original insights by proposing a holistic definition that can facilitate consensus-building in further research. The assimilation of core principles guided the development of quality indicators beneficial for teacher practice. The comprehensive definition, key principles and quality indicators offer a unique perspective on summative assessment discourse.

Article
Publication date: 15 December 2023

Rasha Kassem and Fotios Mitsakis

This paper examines the impact of the COVID-19 pandemic on the mental health and wellbeing of academic and professional Higher Education (HE) staff in the UK.

Abstract

Purpose

This paper examines the impact of the COVID-19 pandemic on the mental health and wellbeing of academic and professional Higher Education (HE) staff in the UK.

Design/methodology/approach

A mixed-method survey questionnaire was sent to almost 300 UK HE staff to secure qualitative and quantitative data to enable data triangulation.

Findings

The study found an adverse impact on academic and professional staff's mental health and wellbeing, further resulting in stress and anxiety. Several reasons for the increased stress and anxiety levels were identified, but social isolation and the increased workload were the most commonly reported. The most affected groups by the pandemic were females, younger staff, full-timers and those with disabilities or caring responsibilities.

Practical implications

This study offers a range of strategies to support staff's mental health and wellbeing; as such, it is of great interest to policymakers to inform their decisions of similar crisis events in the future. It also addresses some of the COVID-19 areas of research interest for the UK parliament.

Originality/value

The study's originality derives from exploring the pandemic's impact on UK HE staff's mental health and wellbeing by including professional staff's experiences alongside those of academics. It also expands the scant evidence concerning the pandemic's impact on HE staff in the UK.

Details

Employee Relations: The International Journal, vol. 46 no. 2
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 6 October 2023

Minh Tri Ha, Khoa Tien Tran, Georgia Sakka and Zafar Uddin Ahmed

This study aims to examine the impact of perceived risk dimensions, confirmation, perceived usefulness and perceived ease of use on user satisfaction and their continuance…

Abstract

Purpose

This study aims to examine the impact of perceived risk dimensions, confirmation, perceived usefulness and perceived ease of use on user satisfaction and their continuance intention to use mobile payments across Vietnam based on the extended technology continuance theory (TCT).

Design/methodology/approach

This study used an online questionnaire-based survey design to collect data from 417 respondents using judgmental and snowball sampling techniques. The respondents in this survey are personal users of mobile payments across Vietnam. Data analyses and hypothesis testing were carried out using the partial least squares structural equation modeling.

Findings

The findings demonstrate that physical risk, time loss risk, opportunity cost risk, confirmation, perceived ease of use and perceived usefulness are important elements influencing consumers’ satisfaction toward continuance intentions to use mobile payment services. Satisfaction is also significantly associated with continuance intentions to use mobile payments across Vietnam. Other relationships, including functional risk, social risk, financial risk and information risk are not significantly related to satisfaction. These results are expected to be useful for mobile payment service providers. Understanding the factors mentioned in this study enables mobile payment service providers to improve their offerings strategically and then motivate their clients to keep using mobile payments.

Originality/value

The work is among the very few bodies of empirical research to investigate the continuance intention to use mobile payments using the extended TCT by incorporating the various dimensions of perceived risk construct in the fintech sector to develop a research model for this study. Furthermore, combining with perceived risk dimensions, this study expands the TCT model’s mobile app to the fintech sector, and advances the understanding of the use of the extended TCT in the fintech sector and adds to the theory.

Details

Journal of Asia Business Studies, vol. 18 no. 1
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 22 March 2024

Yin Ma, P.M. Nimmi, Maria Mouratidou and William E. Donald

This study aims to explore the impact of engaging in serious leisure (SL) on the well-being (WB) and self-perceived employability (PE) of university students while also…

Abstract

Purpose

This study aims to explore the impact of engaging in serious leisure (SL) on the well-being (WB) and self-perceived employability (PE) of university students while also considering the role of career adaptability (CA) as a mediator.

Design/methodology/approach

A total of 905 domestic undergraduate students from China completed an online survey.

Findings

The findings reveal that participation in SL positively influences WB and PE. Additionally, the results indicate that CA mediates the SL-WB relationship but not the SL-PE relationship.

Originality/value

The theoretical contribution of this research comes from advancing our understanding of sustainable career theory through empirical testing of SL, PE, and CA on WB outcomes within a higher education setting. The practical implications of this study involve providing universities with strategies to support domestic Chinese undergraduate students in enhancing their WB and PE through active engagement in SL pursuits and the development of CA. Moreover, our findings serve as a foundation for future research investigating whether insights gained from domestic Chinese undergraduate students can provide solutions on a global scale to address the persistent challenges of improving student WB and PE.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

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