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1 – 10 of 203Abdollah Taki and Afsaneh Soroushyar
The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.
Abstract
Purpose
The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.
Design/methodology/approach
To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.
Findings
The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.
Research limitations/implications
This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.
Originality/value
To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.
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Psychotherapy and clinical supervision outcomes are influenced by client and supervisee factors, one of which is cultural identity. Those with diverse racial and ethnic…
Abstract
Purpose
Psychotherapy and clinical supervision outcomes are influenced by client and supervisee factors, one of which is cultural identity. Those with diverse racial and ethnic minoritised identities often experience disparities in therapy outcomes. Therapists and supervisors need to be responsive to the identity of those they support. The multicultural orientation (MCO) framework is an emerging concept in psychotherapy and clinical supervision that may offer these practitioners a framework to be responsive.
Design/methodology/approach
A preferred reporting items for systematic reviews and meta-analyses extension for scoping reviews was conducted. Six databases, PubMed, Scopus, Embase, Academic Search Complete, Web of Science and PsychInfo, were searched for peer-reviewed literature published in English between the years 2000 and 2023.
Findings
A total of 1,553 sources were identified, of which (n = 42) are included in this review. Findings suggest that MCO is still in its infancy as applied to therapy and clinical supervision. Most of the research has been conducted in America, using quantitative methodologies with white western populations. Cultural humility is the most studied MCO pillar, and variables such as reductions in psychological stress, the working alliance and microaggressions are reported on as outcomes. MCO applied to the group therapy process is an emerging finding of interest. However, more research is needed, especially experiential designs across different and diverse populations and contexts.
Originality/value
MCO is an emerging therapy and clinical supervision process that has the potential to improve the outcomes for therapy clients and supervisees. Further research is needed to replicate current studies, and further research with diverse populations, countries and contexts should be undertaken as a priority.
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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.
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Debolina Dutta, Chaitali Vedak and Varghees Joseph
High performance of new hires is of imminent interest to organizations in the hospitality sector. Yet, limited studies have focused on the relevant traits of new hires that…
Abstract
Purpose
High performance of new hires is of imminent interest to organizations in the hospitality sector. Yet, limited studies have focused on the relevant traits of new hires that improve on-job performance. This study aims to identify and understand a few critical traits that predict high performance across multilevel roles within the hospitality sector.
Design/methodology/approach
Drawing on the human capital theory, through a time-lagged field study spanning 16 months, this study used multisource data for 540 active job opportunities and 205 new hires within the hospitality industry. This study used partial least squares-based structural equation modeling and analyzed the various traits that predict high on-job performance.
Findings
This study finds that humility is a significant predictor of job performance and wholly mediates the effect of interpersonal understanding, self-confidence and flexibility on new hires’ performance.
Originality/value
This study enhances talent management research for the hospitality sector by determining the critical traits of new hires that can predict superior on-job performance.
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Islam Ali Elhadidy and Yongqiang Gao
Drawing on social information processing theory (SIP), this paper examines whether and how humble leadership affects employees' service improvisation (ESI) in the hospitality…
Abstract
Purpose
Drawing on social information processing theory (SIP), this paper examines whether and how humble leadership affects employees' service improvisation (ESI) in the hospitality industry. Further, the study investigates the mediating role of psychological safety and the moderating role of creative self-efficacy (CSE).
Design/methodology/approach
To test the proposed relationships, the study adopts a cross-sectional design, administering questionnaires to 456 frontline staff in Egypt’s hospitality industry across three main sectors: restaurants, hotels and travel agencies. SPSS 27 and AMOS 22 were used for statistical analysis.
Findings
The study reveals a positive relationship between humble leadership and ESI, partially mediated by psychological safety. Furthermore, CSE not only strengthens the relationship between psychological safety and ESI but also enhances the indirect effect of humble leadership on ESI via psychological safety.
Practical implications
The study offers valuable insights for practitioners in the hospitality industry. To boost ESI, organizations can incorporate humble leadership attributes into their leadership development programs. Fostering a psychologically safe workplace would facilitate the positive impact of humble leadership on ESI. Recognizing CSE as a pivotal moderator underscores the importance of strategically selecting and developing employees with high CSE. These insights aim to cultivate a more service-oriented and effective workforce in the hospitality industry.
Originality/value
This study significantly contributes to leadership research in the hospitality industry by uncovering a previously unexplored link between humble leadership and ESI. Exploring psychological safety as a mediator and CSE as a moderator enhances our comprehension of how and when humble leadership influences ESI.
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The purpose of this paper is to examine the effect of humble leadership on project success. In addition, we examine the mediating effect of organisational learning on the…
Abstract
Purpose
The purpose of this paper is to examine the effect of humble leadership on project success. In addition, we examine the mediating effect of organisational learning on the relationship between humble leadership and the success of international development projects.
Design/methodology/approach
This study adopted a quantitative research methodology based on questionnaire data collected from 80 international development project managers from different sectors in Senegal (West Africa). The variance-based structural equation method, following the partial least squares approach, was used to test the research hypotheses.
Findings
The results showed that humble leadership is positively related to project success. Furthermore, organizational learning mediates the relationship between humble leadership and project success.
Research limitations/implications
This research has several limitations. The authors did not examine the role of organizational culture as a moderating variable. However, the authors believe that the cultural variable can have an impact on project success and team building, and future studies should consider this aspect as well. In the African context, each country has its own culture, which may affect the behaviour of the project manager. Also, the authors admit that the sample size is relatively small, which greatly reduces the generalizability of the results.
Practical implications
These findings have important implications. First, because a project leader’s humility enhances project success, it is critical for development projects to select leaders who demonstrate modest conduct in the workplace. The perfect selection of a humble leader depends heavily on judgements about the characteristics of a humble leader from new project manager candidates.
Originality/value
Drawing on conservation of resources theory, this study found that humble leadership is important for project success, thus extending the utility of the concept of humble leadership to the project literature.
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Zhang Zheng and Rahil Irfan Ahmed
This paper examined the mediating role of boundary spanning behavior and the moderating effects of traditionality linking humble leadership and employee creative performance from…
Abstract
Purpose
This paper examined the mediating role of boundary spanning behavior and the moderating effects of traditionality linking humble leadership and employee creative performance from the perspective of Social Exchange Theory (SET) to reveal the behavioral mechanism and boundary condition regarding the influence of humble leadership on creative performance.
Design/methodology/approach
A sample of 276 employees and the supervisors from 8 companies in China was taken using two-wave data.
Findings
The results indicated that humble leadership was positively related to employee creative performance, and boundary spanning behavior partially mediated the relationship between humble leadership and employee creative performance. Traditionality strengthens the mediation process when traditionality is high.
Practical implications
These findings provide several theoretical and practical implications for the domains of humble leadership and boundary spanning behavior. For example, human resource (HR) departments can recruit leaders with high humility and cultivate team leaders through systematic training programs about self-awareness, openness and self-transcendence; team leaders should encourage employees to participate in boundary spanning activities and hiring managers select employees with high traditionality to synergize with leader humility.
Originality/value
Based on the SET, this paper explored the behavioral mechanism between humble leadership and creative performance and enriched the prior research, which is from the cognitive or emotional view, and further answered the question “what are the employees' behavioral responses when they confront the humble leadership”.
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Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh and Lichen Yu
The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production…
Abstract
Purpose
The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production through research activities “other than” those directly focused on making progress with their own, to-be-published, research papers in a context associated with the “publish or perish” (PoP) mentality.
Design/methodology/approach
Drawing broadly on the notion of technologies of humility (Jasanoff, 2003), this reflective essay develops upon the experiences of the authors in organizing and participating in a series of nine workshops undertaken between June 2013 and April 2021, as well as the arduous process of writing this paper itself. Retrospective accounts, workshop materials, email exchanges and surveys of workshop participants provide the key data sources for the analysis presented in the paper.
Findings
The paper shows how the organization of the workshops is intertwined with the building of a small community of ECRs and exploration of how to address the perceived limitations of a “gap-spotting” approach to developing research ideas and questions. The analysis foregrounds how the workshops provide a seemingly valuable research experience that is not without contradictions. Workshop participation reveals tensions between engagement in activities “other than” working on papers for publication and institutionalized pressures to produce publication outputs, between the (weak) perceived status of ECRs in the field and the aspiration to make a scholarly contribution, and between the desire to develop a personally satisfying intellectual journey and the pressure to respond to requirements that allow access to a wider community of scholars.
Originality/value
Our analysis contributes to debates about the ways in which seemingly valuable outputs are produced in academia despite a pervasive “publish or perish” mentality. The analysis also shows how reflexive writing can help to better understand the opportunities and challenges of pursuing activities that might be considered “unproductive” because they are not directly related to to-be-published papers.
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Olayinka Moses, Dimu Ehalaiye, Matthew Sorola and Philippe Lassou
The purpose of this study is to examine the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian…
Abstract
Purpose
The purpose of this study is to examine the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian citizens. Although this failure is recognised in prior literature, the authors contend that NEITI’s role is obscured by one-sided links to external factors.
Design/methodology/approach
The conceptual framework presented in this study is built around Dillard and Vinnari’s (2019) distinction between different accountability systems and Brown and Dillard’s (2020) complimentary insights on the technologies of hubris and humility. The analytical framework draws from Grant and Keohane’s (2005) modes of accountability, which the authors use to articulate conflicting accountability demands (to-whom and for-what) of NEITI’s operating relationships. Combined, the authors analyse official documents, media, reports and interview responses from members of NEITI’s National Stakeholders Working Group.
Findings
This study surfaces a variety of intersecting interests across NEITI’s operational relationships. Some of these interests are mutually beneficial like that of Donors and the Extractive Industries Transparency Initiative. Others run counter to each other, such as NEITI’s relationship to the Presidency which illustrates a key source of NEITI’s ineffectiveness. In discussing these interests, the authors articulate their connection to NEITI’s design as an accountability system and its embedded limitations.
Originality/value
The authors provide incremental understanding of prior insight regarding NEITI’s ineffectiveness by drawing attention to its fundamental design as an accountability system and its failure to deliver public accountability. To illuminate these failures, the authors also map NEITI’s competing accountability demands – the nexus of accountability – to demonstrate the complex socio-political reality within which NEITI is expected to operate. The authors posit that NEITI’s ineffectiveness has as much to do with NEITI itself, as it does with external factors like the quality of information disclosed and the unique Nigerian context.
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Wim Coreynen, Johanna Vanderstraeten, Joeri van Hugten and Arjen van Witteloostuijn
Despite the increasing attention given to product-service integration (PSI), little is known about this innovation strategy from a key decision-maker’s perspective. To address…
Abstract
Purpose
Despite the increasing attention given to product-service integration (PSI), little is known about this innovation strategy from a key decision-maker’s perspective. To address this gap, our study draws from personality psychology and decision-making (DM) logics theory to better understand why and how companies’ decision-makers strategize for PSI.
Design/methodology/approach
Using an abductive, empirics-first approach, we identify the study’s theoretical building blocks, followed by an exploratory quantitative analysis to generate new theory. We propose a fit-as-mediation conceptual framework suggesting that (1) specific personality traits [i.e. honesty-humility (H), emotionality (E), extraversion (X), agreeableness (A), conscientiousness (C) and openness to experience (O) (HEXACO)] make decision-makers more likely to include PSI in their company’s strategy and (2) depending on their personality, they apply different DM logics (i.e. causation or effectuation) to do so. To empirically examine this, we use data from 289 SMEs’ decision-makers.
Findings
We report several meaningful relationships among our key theoretical constructs. For instance, we find that conscientious decision-makers are more likely to develop a PSI strategy via causation, whereas extravert decision-makers are more likely to do so via both causation and effectuation.
Originality/value
This service study is the first to apply the well-established HEXACO Personality Inventory to companies’ key decision-makers. Moreover, it contributes to the microfoundations of PSI strategy and DM logic theories.
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