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This study evaluates the usefulness of a multidimensional conceptualization of organizational commitment in the public accounting environment and examines the influence of mentoring relationships on each of these dimensions. An integrated examination of antecedent variables for each of the dimensions of organizational commitment, as well as the consequence of intention to leave the public accounting organization, was conducted. Results suggest that while organizational commitment in the public accounting environment can be conceptualized in terms of affective, moral and economic attachment to the firm, affective commitment is the most descriptive of these constructs. While mentoring relationships have a positive impact on each of the dimensions of commitment, affective commitment is most influenced. Affective commitment in the public accounting workplace develops as a result of distinct antecedent experiences and has direct implications for the consequence of interest and intentions to leave.

The aim of this study is to examine the influence of workplace ostracism on deviant behaviour and testified the mediating roles of organisational identification, burnout and organisation-based self-esteem (OBSE) by using a parallel mediation model. Then, the moderating role of ingratiation in the interrelation between ostracism, the mediators and deviant behaviour is examined.

A survey questionnaire was used to collect data from nurses working in public sector hospitals in Pakistan. Nursing context is appropriate for the study because this occupation involves a greater extent of social interaction among peer nurses, doctors and administration in the provision of health services. A total of 417 nurses provided complete responses, and the study hypotheses were tested using the partial least squares structural equation modeling (PLS-SEM).

The study findings show that ostracism is positively related to deviant behaviour of nurses, indicating that workplace ostracism is an important predictor of deviant behaviour. Ostracised nurses experienced higher job burnouts and low OBSE as well as organisational identification. Results also show that ostracism promotes deviant behaviour by reducing OBSE and organisational identification. Moreover, results provide evidence that high ingratiation overcomes the detrimental effects of ostracism on both deviant behaviour and mediators.

The present study integrates the literature on ostracism and its attitudinal and behavioural outcomes and submits that ostracism negatively affects the attitudes of victims which in turn results in negative behavioural outcomes (i.e. deviant behaviour). This study also suggests ingratiation as a tactic to control the negative effects of ostracism.

This chapter examines the concepts of race and racism, critically reviewing their historical and contemporary applications in everyday life as well as in academic and policy debates. Racism has been extensively researched, with various theories and conceptualisations developed across social science. However, there is a great deal of disagreement regarding its nature, contemporary significance and empirical validation. This chapter examines these and attempts to synthesise some of the common definitions of racism provided in the literature. It explores related concepts and underlying themes pertaining to expressions of race and racism. Furthermore, it unpacks current knowledge about racial issues and discusses recent advances in the conceptual understanding of various forms of racism. It also elucidates the social, political and analytical applications of racism as a concept and the significance of racism in contemporary societies. The chapter concludes by highlighting how racism is a dynamic phenomenon, continuously evolving with the social, political and technological transformations in contemporary societies.

The purpose of this paper is to contribute to the understanding of mission statement contents and its function in guiding employee's behaviour from the organisational culture (OC) perspective.

The research is based on a mixed method approach. The quantitative content analysis of mission statements was performed on a sample of 222 Slovenian companies. Mission statement's keywords were analysed with exploratory factor analysis. Advanced network analytic approaches such as PathFinder algorithm were utilised to obtain better understanding of interrelatedness of underlying mission components. Three interviews with the top managers were performed as well.

The mission statement content analysis identified five associated organisations’ orientations: concern for stakeholders, orientation towards stability, orientation towards cooperation and innovation, and development and growth. The interviews confirm missions’ role in communicating the espoused or declared OC, although different approaches to achieve employees’ commitment to the organisation's mission can be identified in regard to the size of the organisation.

The cultural approach to the analysis of mission statements confirms that the mission statements incorporate basic contents of OC. The methodology applied gives new possibilities in the research of OC perspective of strategic statements.

This study sets out to explore questions such as: “Does mission statement matter? If so, in what ways?” Using data on mission statements of 128 large Japanese firms, the paper aims to show that corporate mission has a significant impact on corporate policies that determine employment, board, and financial structures.

The paper provides evidence that strong‐mission firms are more likely to retain incumbent employees, promote managers from within firms, and have less debt and a higher percentage of interlocking shareholdings than weak‐mission firms.

The evidence supports the view that strong‐mission firms value their organizational capital and thus tend to adopt policies to preserve it. It also confirms that corporate mission and its embedded policies contribute to better corporate performance. The paper suggests that the effect of explicit corporate mission and its implementation has practical impacts in corporate policies and business outcomes.

The sample is based on firms from Japan. The criteria used to discriminate between strong mission and weak mission firms need further refinement with more rigorous sub‐dimensions. In the Japanese context the percentage of inside directors is an important indication of internally promoted managers – one might argue that a measure of external pressures (e.g. law, codes, investors, etc.) might be a better one. The small number of cases and the richness of statements need a richer qualitative analysis in the future.

The empirical results provide helpful insight on the organizational behavior of Japanese firms during the long economic downturn from the 1990s to 2000s in Japan and an insight on what to do in view of the challenges facing Japanese firms.

The paper presents a model that clarifies the role of mission statement. The extensive literature review includes a diverse set of papers on the role of mission statement. The empirical results suggest how strong Japanese corporate mission, expressed in mission statements, might have impact on corporate outcomes through the formation and utilization of Monozukuri.

This study examines the relationship between workplace bullying (WPB) and the turnover intentions (TIs) of nurses, both directly and indirectly, i.e. through serial mediation of psychological contract violation (PCV) and poor employee wellbeing (EWB). And that with the moderating effect of servant leadership (SL) on its final path to TIs of nurses.

A total of 285 nurses voluntarily participated in the survey through convenient sampling from 13 different district hospitals. The authors performed partial least squares structural equation modeling (PLS-SEM) to test the study's measurement and structural models.

Overall, results indicated 62% prevalence rate of WPB and TIs of nurses had 67% variance explained by the exogenous factors. Workplace bullying was found to have direct as well as indirect relationship with TIs of nurses. For the latter, PCV and poor EWB were found to have partially mediated, both singly and serially. The moderating effect of SL on the serial mediation pathway was negative and significant.

Drawing on a tripartite theoretical perspective, this study illuminates the mechanism underlying WPB-TIs relationship with an advanced multivariate statistical technique in the nursing work setting in a developing country.

This research aims to address the transformative service research (TSR) agenda by examining the issue of caste-based financial exclusion in microcredit lending services in India. To do so, it draws on statistical discrimination theory from labour economics to develop and test a multi-level prosocial service orientation framework.

Survey data come from 238 loan officers and 250 lower caste loan applicants across 43 microfinance institutions (MFIs) in India. The data are analysed using hierarchical linear modelling, a method appropriate for investigating micro- and macro-level organisational variables.

At the micro level, the service orientation factors of social dominance orientation and algorithmic-driven lending decisions affect financial exclusion of lower caste bottom-of-the-pyramid (BoP) vendors. At the macro level, the service orientation mechanism of inclusive service climate reduces caste-based financial exclusion, while the level of lending risk to reduce discrimination receives no support.

Research in other contexts is warranted to confirm the prosocial service orientation model. Methodological challenges at the BoP also present avenues for insightful work.

The study shows the importance of an inclusive service climate and reassessment of algorithmic-driven lending decisions to eliminate caste-based indicators in lending decisions. It also recommends policy reform of caste-based affirmative action at the macro- and micro-levels of lending decisions.

This research extends the TSR agenda to include caste-based discrimination in prosocial services. It takes a multidisciplinary perspective on services research by incorporating statistical discrimination theory from labour economics to extend understanding of service orientation.

This paper aims to investigate the role of affect and tolerance of ambiguity on ethical decision-making of management and accounting students.

Weisbrod’s (2009) questionnaire on ethical decision-making in individual and organizational situations, McDonald’s (1970)16-factor questionnaire on tolerance of ambiguity and Watson et al.’s (1988) Positive and Negative Affect Schedule were used to study the students’ views toward research hypotheses. The population used in this study includes graduate and PhD students of accounting and management during the academic year 2014-2015. The number of samples is 398 and sample members selected using simple random sampling method. Hypotheses test using structural equation modeling in the AMOS software version 18.

Results of hypotheses shows that individual characteristics of positive and negative affect and tolerance of ambiguity have no effect on accounting students’ ethical decision-making, but there is a significant positive relationship between management students’ negative affect and ethical decision-making, and a significant negative relationship between management students’ increased level of tolerance of ambiguity and ethical decision-making. The findings also show that affect (positive and negative) and tolerance of ambiguity have no interactive effect on accounting students’ ethical decision-making, whereas among students of management, there is a significant relationship between interactive effect of negative affect and tolerance of ambiguity on ethical decision-making. The results show that there is a significant difference between students of management and accounting based on negative effects and tolerance of ambiguity on ethical decision-making.

The current paper is almost the first paper which was conducted in developing countries.