Search results

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

The idea of using positive humor as a managerial tool is gaining traction in both academia and organizations. The purpose of this paper is to test whether supervisors' use of positive humor in organizations in different perceived cultures (hierarchical, clan, market and adhocracy) influences employees' in-role and extra role performance.

The sample includes 317 clinical and non-clinical employees in public hospitals in Palermo, Italy. Hypotheses are tested using structural equation modeling.

Results indicate that supervisor positive humor has a direct relationship with employee in-role and extra-role performance. Also, supervisor positive humor has a moderating impact on the relationship between organizational culture and in-role and extra-role performance. Moderating effect of supervisor humor have a greater impact on extra-role performance towards individuals or organizational citizenship behavior toward individuals (OCBI).

The first limitation is that this study examines only positive or adaptive kinds of leader humor; negative or maladaptive humor is not included. A further limitation is the role of social (national) organizational culture in our construct. It is claimed that, specific components of national organizational culture are more significant compared with others and that some national organizational cultures are more vital to performance in one part of the organization compared to others (Nazarian et al., 2017). Hofstede's original four dimensions of national culture: power distance, individualism, uncertainty avoidance and masculinity/femininity could be analyzed separately to investigate the role of each variable on the study’s construct.

As Romero and Cruthirds (2006) mentioned, organizations can establish “humor-training seminars” to make the supervisor and team members aware of the benefits of humor in the workplace. For instance, subjects such as appropriate types of humor, gender and ethical differences in appreciating the humor, and matching the humor style with the specific organizational outcome can be discussed. To understand and apply appropriate organizational culture in public organizations, it is beneficial to know which types of culture encourage employee in-role/extra-role performance. This study compared the consequences of the specific dominant culture in relation to the objective of the organization. However, one solution does not fit all. Sometimes managers inevitably follow trends in their industries without noticing other variables (Mason, 2007).

As Romero and Cruthirds (2006) mentioned, organizations can establish “humor-training seminars” to make the supervisor and team members aware of the benefits of humor in the workplace. For instance, subjects such as appropriate types of humor, gender and ethical differences in appreciating the humor, and matching the humor style with the specific organizational outcome can be discussed.

This paper provides evidence to suggest that supervisor humor results in greater employee in-role and extra-role performance.