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Article
Publication date: 9 February 2023

Abdollah 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.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 23 March 2023

Hussain Tariq, Muhammad Abrar and Bashir Ahmad

Drawing on the socially embedded model of thriving and the idiosyncrasy credit model of leadership, this study aims to develop a moderated mediation model to investigate the roles…

Abstract

Purpose

Drawing on the socially embedded model of thriving and the idiosyncrasy credit model of leadership, this study aims to develop a moderated mediation model to investigate the roles that are thriving at work and leader competency play in the link between leader humility and creative service performance (CSP) of hospitality frontline service employees (FSEs).

Design/methodology/approach

To test the moderated mediation model, the authors applied a time-lagged research design and collected multi-source data from locally owned, star-rated hotels headquartered in the capital city of Pakistan. The authors collected the multi-source data at three different points in time from employees and their respective supervisors (N = 52 managers and their 312 immediate employees).

Findings

The results denote that leader humility positively impacts CSP, thriving at work mediates this impact and leader competency not only moderates the connection between leader humility and thriving at work but also magnifies the indirect association between leader humility and CSP via thriving at work.

Research limitations/implications

The moderated mediation framework based on the socially embedded model of thriving and the idiosyncrasy credit model of leadership will benefit future researchers and practitioners while exploring the impact of leader humility (LH) on FSEs’ CSP in the hospitality context.

Originality/value

The fundamental contribution of this study is developing and testing a research model that concentrates on the effects of leader humility on FSEs’ CSP. Moreover, by receiving support on the mediating role of thriving, this research further sheds light on how subordinates under the leader with humility demonstrate high CSP. In addition, the moderating role of leader competency found in this study further highlights that leader effectiveness depends on the degree to which employees perceive their leader as competent.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 12
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 7 November 2023

Cara-Lynn Scheuer, Catherine Loughlin, Dianne Ford and Dennis Edwards

Successful knowledge transfer (KT) between younger and older workers (YW and OW, respectively) is critical for organizational success, especially in light of the recent surge in…

Abstract

Purpose

Successful knowledge transfer (KT) between younger and older workers (YW and OW, respectively) is critical for organizational success, especially in light of the recent surge in employment volatility among the youngest and oldest segments of the workforce. Yet, practitioners and scholars alike continue to struggle with knowing how best to facilitate these exchanges. The qualitative study offers insight into this phenomenon by exploring how KT unfolds in YW/OW dyads.

Design/methodology/approach

The authors performed a reflexive thematic analysis of semistructured interviews with two samples of blue- and white-collar younger/older workers from the USA (N = 40), whereby the authors interpreted the “lived experiences” of these workers when engaged in interdependent tasks.

Findings

The analysis, informed by social exchange theory and exchange theories of aging, led to the development of the knowledge transfer process model in younger/older worker dyads (KT-YOD). The model illustrates that, through different combinations of competence and humility, KT success is experienced either directly (by workers weighing the perceived benefits versus costs of KT) and/or indirectly (through different bases of trust/distrust perceived within their dyads). Further, humility in dyads appears to be necessary for KT success, while competence was insufficient for realizing KT success, independently.

Originality/value

In exposing new inner workings of the KT process in YW/OW dyads, the study introduces the importance of humility and brings scholars and organizations a step closer toward realizing the benefits of age diversity in their workplaces.

Details

Journal of Knowledge Management, vol. 27 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 28 February 2024

Daryl Mahon

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.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Book part
Publication date: 14 December 2023

Liangrong Zu

In this chapter, the author delves into the third ‘C:’ compliance, which is fundamentally linked to business ethics. The chapter introduces the concept of business ethics and its…

Abstract

In this chapter, the author delves into the third ‘C:’ compliance, which is fundamentally linked to business ethics. The chapter introduces the concept of business ethics and its significance in contemporary business strategy while interpreting Taoist principles from a compliance perspective. Compliance deals with our recognition of the potentially harmful or imprudent actions we take or our belief that we are superior to others. Compliance refers to an individual's expression of altered attitudes or behaviours in response to adhering to others' requests. Compliance encompasses humility, integrity, accountability and more. This chapter concentrates on the influence of Taoist ethical principles, particularly humility and integrity, on responsible management.

Details

Responsible Management and Taoism, Volume 1
Type: Book
ISBN: 978-1-80262-790-9

Keywords

Article
Publication date: 31 August 2022

Pratibha Maan and Dinesh Kumar Srivastava

The study aims to define the term “generation” by proposing an integrated design based on age-period-cohort effects and by proposing an Indian generational cohort framework…

Abstract

Purpose

The study aims to define the term “generation” by proposing an integrated design based on age-period-cohort effects and by proposing an Indian generational cohort framework categorizing Indian generational cohorts into four categories, namely, Baby Boomers, GenX, GenY, and GenZ. The study further aimed to capture the existing generational differences between GenY and GenZ cohorts in the Indian teams on team climate, transactive memory system, and team leader humility.

Design/methodology/approach

For the first two objectives a literature review methodology along with the author's proposition was adopted. An integrated design was proposed by reviewing the relevant sociological literature to define generations. Thereafter, an Indian cohort framework was proposed categorizing them into four groups Baby Boomers, GenX, GenY, and GenZ. Following that, for the last objective, i.e. to identify the differences between cohorts, empirical data were collected by a structured questionnaire that was disseminated to GenY and GenZ Indian working professionals. A total of 229 responses were used for observing the differences or similarities between GenY and GenZ cohorts on the study variables by employing an independent samples t-test.

Findings

The study proposed an integrated design (age, period, and cohort effect). Following that, an Indian generational cohort's framework has been outlined categorizing Indian cohorts based on their birth years, age groups, developmental stages, formative years, major Indian historical events, and various characteristics possessed by them. Moreover, the empirical findings support the existing generational disparities and depict that GenZ holds a higher inclination towards transactive memory systems and team climate whereas GenY holds more inclination toward leader humility.

Practical implications

The study put forth its contribution to research scholars by categorizing Indian generational cohorts in a rationalized manner based on an integrated design (age-period-cohort) effect. The study would further assist concerned authorities and managers in formulating HR policies to deal with the underlying generational differences highlighted by the study.

Originality/value

As there lies a paucity of generational frameworks in the Indian context, this study is the first attempt in this direction which categorizes Indian generational cohorts based on a unique integrated design including age-period-cohort effects. In addition, the study also investigated these cohorts in Indian organizations to observe the existing variations.

Details

Benchmarking: An International Journal, vol. 30 no. 9
Type: Research Article
ISSN: 1463-5771

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: 20 July 2023

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.

Article
Publication date: 12 April 2024

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.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 December 2023

Kesner Remy and Seydou Sané

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.

Details

The Learning Organization, vol. 31 no. 2
Type: Research Article
ISSN: 0969-6474

Keywords

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