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1 – 10 of over 3000In this study, we attempt to investigate and examine the correlations among enterprise culture (EC), business ethic rules (BERs) and talented human resource supply chain…
Abstract
Purpose
In this study, we attempt to investigate and examine the correlations among enterprise culture (EC), business ethic rules (BERs) and talented human resource supply chain management (THRSCM) in service SMEs in the Middle East region.
Design/methodology/approach
This study is quantitative in nature and adopts the quantitative-deductive hypothesis testing approach. To do this, a self-administrated survey was used and carried out to reach managers, human resource (HR) staff and workers from various small and medium-sized enterprises (SMEs) in the service sector that are listed in the Chambers of the Industries of Qatar, Saudi Arabia, the United Arab Emirates and Jordan in the Middle Eastern countries.
Findings
The empirical findings show that THRSCM and the BERs have a strong, positive correlation. Further, it found that there is also a strong and positive correlation between the EC and the BERs. As a result, THRSCM and EC can be extremely important in advancing and implementing BERs in SME service businesses. HR staff members should receive greater attention when implementing the BERs to accomplish the company’s goals and give customers a positive image of their enterprises. The HRM division and the company must be deeply aware of the significance of the BERs in their enterprises.
Practical implications
These findings can give managers, executives and HR staff helpful information to support the creation and upkeep of efficient business ethics rules inside their service SMEs.
Originality/value
Because there is not much study on the relationships between THRSCM, EC and BERs in the Middle East, this article attempts to investigate these relationships and consider them a benchmark for other future studies in ethics. Furthermore, it significantly influences service SMEs in the Middle East region.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2023-0763.
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This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an…
Abstract
This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.
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Maria Teresa Beamond, Marina Schmitz, Miguel Cordova, Maria Vasileva Ilieva, Shasha Zhao and Daria Panina
This paper aims to clarify how business education has and should incorporate more resources, policies and stakeholder engagement towards the incorporation of sustainability, by…
Abstract
Purpose
This paper aims to clarify how business education has and should incorporate more resources, policies and stakeholder engagement towards the incorporation of sustainability, by conducting a literature review on sustainability in business and international business education and proposing future opportunities for researchers and practitioners.
Design/methodology/approach
The authors take a systematic, qualitative analysis approach to evaluate multidisciplinary literatures on sustainability in business education. The authors identify 192 qualifying papers published in 68 journals between 2015 and 2023.
Findings
The authors propose five categories of education solutions. Four of them are integrated, in two macro–micro levels: university (stakeholders and shared-mindset change) and student (pedagogical methods and curriculum); and one at meso level: international business (holistic integration) serving to unify the university and student levels.
Research limitations/implications
The review highlights the value of applying a holistic approach and interdisciplinary pedagogical methods in future research on sustainability education in business school to effectively prepare future business leaders to contribute to a more sustainable future.
Practical implications
Insights from this review can usefully guide scholars and programme directors in their future research and administrative efforts towards business curriculum design, stakeholder management and policy-making.
Social implications
The findings highlight how by embracing holistic perspectives, proper policies and self-awareness, business education shapes the mindsets and skill sets of the next generation of socially conscious practitioners.
Originality/value
The review stands out as one of the few that offers a forward-looking trajectory for the adaptation of international business education in response to sustainability challenges, through a holistic perspective.
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The current body of research has separately examined ethics education design and evaluation, as well as the development of ethical identity in managers. However, a notable…
Abstract
Purpose
The current body of research has separately examined ethics education design and evaluation, as well as the development of ethical identity in managers. However, a notable deficiency in the literature lies in the absence of a comprehensive investigation into the interconnections between these two areas. This conceptual paper aims to address this lacuna.
Design/methodology/approach
Building on the theoretical foundations of identity control theory, this paper presents a conceptual model that outlines the dynamics of ethics education for managers, whether outside the organization or as a human resource development (HRD) initiative. Drawing upon a diverse range of literature sources, the model places significant emphasis on the interactive nature of identity formation, taking into account both individual agency and the educational context.
Findings
The conceptual model developed based on identity control theory illuminates the functioning of ethics education and its impact. The model illustrates the multifaceted nature of the relationship between ethics education and the development and sustenance of ethical identity in managers. It underscores the iterative process of identity control, wherein managers continuously navigate their ethical identities in response to internal and external influences.
Originality/value
While ethics education in management and HRD studies is widely acknowledged, there is a significant gap in understanding the psychological mechanisms that explain the maintenance of self-identity and the dynamic interplay between individuals and their social environment. This gap is particularly relevant to educational programs, which not only shape the social environment for trainees but also aim to foster the development and preservation of their individual identities.
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Ali Nouri, Mehdi Safari Gerayli, Ebrahim Givaki and Ali Laalbar
The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.
Abstract
Purpose
The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.
Design/methodology/approach
In terms of methodology, this study adopts a mixed approach based on both inductive and deductive foundations. The goal is to develop a comprehensive theoretical framework regarding the feasibility and practical implementation of AA and to assess its impact on the ability to interact with stakeholders. In this research, the components of AA were identified through a meta-synthesis process. Subsequently, data on these variables were collected using a researcher-made questionnaire. Additionally, a standard questionnaire was used to measure the stakeholders' interaction capability. The study used partial least squares structural equation modeling for hypothesis testing. A total of 412 participants, consisting of financial managers and heads of accounting departments of capital market companies, were involved in hypothesis testing.
Findings
The results of this study indicate that AA has a significant and positive impact on companies’ stakeholder relationship capabilities. In other words, AA establishes a bidirectional flow of information, enabling companies to demonstrate a more appropriate response to the changing needs of their stakeholders.
Originality/value
To the best of the authors’ knowledge, this study represents the first research to present a framework for AA and examine its impact on companies' interaction capabilities with stakeholders. Consequently, the findings not only contribute to the expansion of theoretical literature in accounting and financial reporting but also provide multiple practical implications for capital market policymakers and standard setters regarding the potential consequences of AA.
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Muhammad Ajmal, Zarafshan Sareet and Azmat Islam
In today's dynamic and competitive business environment, organizations strive to foster innovation as a key driver of success. To achieve this, leaders play a critical role in…
Abstract
Purpose
In today's dynamic and competitive business environment, organizations strive to foster innovation as a key driver of success. To achieve this, leaders play a critical role in promoting innovative work behavior among employees. This study is based on finding the effect of ambidextrous leadership on innovative work behavior with employee voice behavior as a mediator and employee moral identity as a moderator.
Design/methodology/approach
This study is conducted on Pakistan's hotel and restaurant industry. Drawing upon a sample of 410 valid responses from employees from various hotels, data is collected using self-report questionnaires.
Findings
The study revealed that ambidextrous leadership is positively related to innovative work behavior, and employee voice behavior mediated their relationship very well. However, ambidextrous leadership generates more positive and creative outcomes for the organization if it accompanies employee voice. Moreover, employees with a stronger moral identity are more likely to engage in voice behavior when they perceive ambidextrous leadership practices.
Practical implications
In Pakistan's hotel industry, developing leadership programs that focus on ambidextrous leadership, encouraging employee voice, and aligning with employees' moral values are key to fostering innovation. Organizations should cultivate a culture of openness, trust, and recognition, alongside implementing systems that reward innovative contributions. It's crucial to provide opportunities for skill development, decision-making participation, and a sense of ownership among employees. Moreover, providing necessary resources and supporting a culture that embraces experimentation and learning from failures are fundamental for sustained innovation.
Originality/value
By adopting ambidextrous leadership practices, leaders can stimulate employee voice behavior, which, in turn, contributes to the development of innovative work behavior. Furthermore, understanding the importance of employee moral identity can help leaders tailor their leadership approaches to create an ethical work environment that promotes employee engagement and innovation.
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Nimitha Aboobaker and Zakkariya K.A.
This study investigates how the spiritual leadership style of a manager affects employees' intention to stay with the organization, taking into account the post-pandemic workplace…
Abstract
Purpose
This study investigates how the spiritual leadership style of a manager affects employees' intention to stay with the organization, taking into account the post-pandemic workplace and the expected economic downturn. Furthermore, this study aims to assess how employee voice behavior mediates the linkages between the spiritual leadership style and intention to stay and how this mediation is influenced by perceived interpersonal justice. Grounded on the self-determination theory of intrinsic motivation and social-exchange theory, this study seeks to advance the theoretical understanding of spiritual leadership and its associated outcomes.
Design/methodology/approach
The descriptive study included 379 frontline employees in India's tourism and hospitality sector. Responses were collected from selected employees using the snowball sampling method and met strict inclusion criteria. Self-reporting questionnaires were used to collect data from the participants. Confirmatory factor analysis was conducted using IBM AMOS 21.0, and hypothesis testing and drawing inferences were carried out using path analytic procedures with PROCESS Macro 3.0.
Findings
Consistent with the hypotheses presented in this paper, this study demonstrated a statistically significant indirect impact of spiritual leadership on employees' intention to stay with the organization, through indirect effects of employee voice behavior. Additionally, the conditional indirect effects of spiritual leadership on employees' intention to stay, mediated by voice behavior, were contingent upon the level of interpersonal justice as a moderator. Specifically, these effects were significant when the levels of interpersonal justice were low but not when they were high.
Originality/value
This study makes significant strides in developing and testing a pioneering model that examines the association between spiritual leadership and employees’ intention to stay with the organization. This research explores explicitly how this relationship is influenced by perceived interpersonal justice and employee voice behavior. The results of this study emphasize the criticality of cultivating a culture that inspires constructive criticism and elucidates its potential advantages, effectively bridging a gap in the existing scholarly literature.
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Philippa M. Friary, Lindy McAllister, Rachelle Martin, Suzanne C. Purdy and Mark Barrow
Effective voice behavior in healthcare workers is critical for patient safety, quality improvement and workforce well-being. A review of the literature on voice behavior in…
Abstract
Purpose
Effective voice behavior in healthcare workers is critical for patient safety, quality improvement and workforce well-being. A review of the literature on voice behavior in healthcare highlights that little is known about the voice behaviors of new graduates in allied health and that current theory, from medical and nursing research, does not adequately apply to this sector. New knowledge about voice behavior for this sector of the workforce will support education and healthcare institutions in building and sustaining a healthy voice behavior culture.
Design/methodology/approach
This paper reports on phase two of a two-phase study looking at the voice behavior experiences of new allied health graduates over one year. Using a realist perspective and narrative analysis, we uncover and illustrate what works, with whom and under what conditions.
Findings
Four synthesized narratives outline the contexts and mechanisms that result in different voice behavior outcomes – speaking up effectively, speaking up with unmet expectations, not speaking up and a reduction in speaking up over time. Experiences of positive interprofessional collaboration and reflective supervision supported effective voice behavior.
Research limitations/implications
This study used a case study approach, focusing on healthcare providers within a large New Zealand city and a cohort of 10 participants. Some researchers argue that small numbers limit the generalization of findings to different populations. Realists argue that, given the way in which knowledge is developed using realist methodologies, the resultant theory is portable. Interviews were conducted online during the COVID-19 pandemic. This may have impacted the connection between the interviewer and interviewee, causing the interviewees to not express their true thoughts. However, the interviewer did take time to connect with the interviewees and build trust over the three interviews over one year. Participants did not capture the diversity in the allied health workforce – most identified as female and none identified as Māori/Indigenous. And finally, participants could inhibit or exaggerate information due to the influence of social desirability. This does not appear to be a significant limitation in this study, given the many examples shared by the participants highlighted their challenges.
Practical implications
This study provides an in-depth exploration of how new graduates in allied health experience speaking up. Our findings enrich the knowledge of speaking up by using synthesized narratives to provide insights into what factors can enable a healthy speaking up culture within the new graduate allied health workforce. This is new knowledge that will be of interest at the individual, team and organizational levels of healthcare. The findings will support curriculum design and new graduate support frameworks for the education and health sectors. Highlighted in this study are the importance of the following factors in supporting speaking up for allied health new graduates: the employment of reflective supervision, purposeful facilitation of team belonging and interprofessional collaboration and tailored speaking up training for allied health new graduates and leaders in healthcare.
Originality/value
By taking a realist perspective and using narrative analysis, we gain an understanding of the voice behavior experiences of new graduates in allied health and the contextual factors and mechanisms that activate effective voice behavior in sub-acute and rehabilitation settings. These findings differ from nursing and medicine and highlight the benefits of reflective supervision and interprofessional collaborative practice.
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Xiqiang Peng, Xizhou Tian, Xiaoping Peng and Jinyu Xie
Using signaling theory, the overarching purpose of this study is to provide an insight into how age-inclusive HR practices (AIHRP) influence older workers' voice behavior through…
Abstract
Purpose
Using signaling theory, the overarching purpose of this study is to provide an insight into how age-inclusive HR practices (AIHRP) influence older workers' voice behavior through job crafting toward strengths (JCS) and how negative age-based metastereotypes (NABM) moderate these relationships.
Design/methodology/approach
Using time-lagged data were obtained from 321 Chinese older workers. PROCESS MACRO and Bootstrapping were used to test theoretical hypotheses.
Findings
Our results revealed the positive effects of AIHRP on both JCS and voice behavior, and the positive effect of JCS on voice behavior, as well as the mediating role of JCS in the relationship between AIHRP and voice behavior. Besides, results also found that NABM negatively moderate the effect of AIHRP on voice behavior, and the effect of AIHRP on JCS. Additionally, significant moderated mediation effect indicates that the indirect effect of AIHRP on voice via JCS will be weaker for employees with higher NABM.
Research limitations/implications
First, we take the lead in linking AIHRP and employees' voice behavior. This complements voice literature by identifying an important new factor in motivating older workers' voice behavior. Second, by exploring the mediating role of JCS, we reveal the “black box” of how AIHRP affect older workers' voice behavior. Third, this study responds to the call for more studies exploring the boundary conditions of AIHRP and expands the theoretical research framework of the relationship between AIHRP, JCS and voice, deepens our understanding of the mechanism of voice behavior.
Practical implications
Our findings have several practical implications. First, the leadership personnel throughout the firm should be conscious of the crucial role of AIHRP. Second, managers should provide older workers with opportunities to craft their jobs to use their strengths and achieve a better person-job fit, which will result in a series of positive outcomes. Third, organizations should blur intergenerational boundaries within the organization and provide older workers with mentoring opportunities to motivate their voice.
Social implications
Our findings have some social implications. Firstly, the results of this study are beneficial in demonstrating to society that older workers still have significant strengths and value. With reasonable methods, older workers can continue to contribute to the development of organizations and society, which in turn is conducive to changing society's perceived bias toward older workers, reducing age discrimination and promoting social harmony. Secondly, this study provides theoretical guidance for organizations and society to manage older workers, which is conducive to alleviating social problems such as youth labor shortage and increased burden of retirement.
Originality/value
This study is innovative as it first explores the influence, mechanism and boundary conditions of AIHRP on older workers' voice behavior, which not only deepens our understanding of older workers voice, but also enriches the research on AIHRP and JCS.
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