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Open Access
Article
Publication date: 15 February 2022

Fernanda Leão and Delfina Gomes

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

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Abstract

Purpose

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

Design/methodology/approach

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

Findings

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

Originality/value

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 22 June 2023

Abstract

Details

Higher Education and SDG17: Partnerships for the Goals
Type: Book
ISBN: 978-1-80455-707-5

Content available
Book part
Publication date: 15 September 2014

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-163-3

Content available
Book part
Publication date: 9 October 2006

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Open Access
Article
Publication date: 25 January 2024

Nobutaka Ishiyama and Hideki S. Tanaka

This study aims to examine the relationship between self-perceived talent status (SPTS) and positive employee outcomes (work engagement and organisational commitment), mediated by…

Abstract

Purpose

This study aims to examine the relationship between self-perceived talent status (SPTS) and positive employee outcomes (work engagement and organisational commitment), mediated by organisational justice (distributive and procedural justice). The authors define SPTS as employees’ self-conceptualisation of talent, formed by inferring the organisation’s initiatives regarding training and development opportunities and through informal recognition by others.

Design/methodology/approach

The authors measured SPTS using eight items on a five-point scale. Through an internet survey company, the authors initially surveyed 1,207 full-time employees from 300 Japanese companies with ≥ 300 employees. In the second round of the survey, conducted after approximately two weeks, 876 (82.9%) responses were collected from the initial 1,207 respondents, which were used for the final analysis.

Findings

SPTS was directly and positively related to work engagement, organisational commitment, distributive justice and procedural justice. In learning organisations, SPTS was positively but indirectly related to work engagement and organisational commitment, mediated by distributive justice. In non-learning organisations, SPTS was positively but indirectly related to work engagement and organisational commitment, mediated by procedural justice.

Practical implications

Given SPTS’s positive impact on employee outcomes, to eliminate the information asymmetry between organisations and talent due to strategic ambiguity, organisations should increase SPTS by helping talents perceive the plethora of development opportunities in the talent pool.

Originality/value

The results demonstrate the utility of SPTS for improving employee outcomes based on strategic talent management (TM) mechanisms including talent rewards, talent development opportunities and promotions. Furthermore, the results demonstrate that distributive justice plays an important role in the build-based TM context of learning organisations.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

Keywords

Open Access
Article
Publication date: 2 March 2023

Teresa Almeida, Nelson Ramalho and Francisco Esteves

Follower's individual differences have been receiving increased attention in studying destructive leadership because followers may enable or disable it. One of these yet…

1452

Abstract

Purpose

Follower's individual differences have been receiving increased attention in studying destructive leadership because followers may enable or disable it. One of these yet under-researched features is the role of followers' leadership coproduction beliefs (a role construal) in explaining their resistance to destructive leaders. Departing from the proactive motivation theory, this paper explores the robustness of coproduction beliefs by testing its ability to predict followers' resistance to destructive leaders across four situations – abusive supervision, exploitative leadership, organization directed behaviors and laissez-faire.

Design/methodology/approach

With a sample of 359 participants that answered a scenario-based survey, the present study tests the relationship between coproduction beliefs and resistance behaviors in the four mentioned groups, while controlling for alternative explanations. A multigroup analysis was conducted with PLS-SEM.

Findings

Constructive resistance is always favored by coproduction beliefs independently of the leader's type of destructive behavior. Dysfunctional resistance, however, is sensitive to the leader's type of destructive behavior.

Originality/value

This paper extends knowledge on the role of coproduction beliefs as an individual-based resource against destructive leaders.

Details

Leadership & Organization Development Journal, vol. 44 no. 2
Type: Research Article
ISSN: 0143-7739

Keywords

Open Access
Article
Publication date: 13 September 2023

Wenting Feng, Yuanping Xu and Lijia Wang

Building on the theory of brand psychological ownership, this paper aims to explore the mediating role of brand psychological ownership in the relationship between brand…

3103

Abstract

Purpose

Building on the theory of brand psychological ownership, this paper aims to explore the mediating role of brand psychological ownership in the relationship between brand personality (innocence/coolness) and consumers’ preferences, as well as identify the boundary conditions of this relationship.

Design/methodology/approach

To test the hypotheses, a series of four experiments were conducted in Wuhan, a city in southern China, using questionnaires administered at two universities and two supermarkets. Hypotheses were tested using PLS-SEM in SmartPLS 4.

Findings

The results indicate that brand personality, specifically the dimensions of innocence and coolness, has a significant impact on consumers’ brand preferences. Brands with a cool personality are preferred over those with an innocent personality. Moreover, the relationship between brand personality and consumers’ brand preferences is moderated by power motivation and identity centrality.

Originality/value

This study contributes to the literature by differentiating between brand personality of innocence and coolness as two separate constructs and proposing brand psychological ownership as a mechanism through which brand personality affects brand preferences. The study’s samples were drawn from universities and supermarkets in southern China, providing evidence for the significant moderating effects of power motivation and identity centrality on consumers’ brand preferences.

Details

Journal of Product & Brand Management, vol. 33 no. 1
Type: Research Article
ISSN: 1061-0421

Keywords

Content available
Article
Publication date: 19 April 2022

Jonathan Slottje, Jason Anderson, John M. Dickens and Adam D. Reiman

Pilot upgrade training is critical to aircraft and passenger safety. This study aims to identify variances in the US Air Force C-130J pilot upgrade training based on geographic…

Abstract

Purpose

Pilot upgrade training is critical to aircraft and passenger safety. This study aims to identify variances in the US Air Force C-130J pilot upgrade training based on geographic location and provide a model to enhance policy that will impact future pilot training efforts that lower cost and increase operator quality and proficiency.

Design/methodology/approach

This research employed a mixed-method approach. First, the authors collected data and analyzed 90 C-130J pilots' aviation records and then contextualized this analysis with interviews of experts. Finally, the authors present a modified version of Six Sigma's define–measure–analyze–improve–control (DMAIC) that identifies and reduces the variances in C-130J pilot training, translating into higher quality outcomes.

Findings

The results indicate significant statistical variances across geographically separated C-130J pilot training organizations. This leads some organizations to have higher proficiency levels in specific tasks and others with comparative deficiencies. Additionally, the data analysis in this study enabled a recommended number of flight hours in several distinct categories that should be obtained before upgrading a pilot to aircraft commander to enhance standards.

Research limitations/implications

This research was limited to C-130J pilot upgrades, but these results can be implemented within any field that utilizes hours as a measure of experience. Implications from this research can be employed to scope policy that will influence pilot training requirements across all airframes in civilian and military aviation.

Originality/value

This research proposes a process improvement methodology that could be immediately implemented within the C-130J community and, more importantly, in any upgrade training where humans advance into higher echelons of a profession.

Details

Journal of Defense Analytics and Logistics, vol. 6 no. 1
Type: Research Article
ISSN: 2399-6439

Keywords

Content available
Article
Publication date: 7 June 2022

Mary Ashley Stanton, Jason Anderson, John M. Dickens and Lance Champagne

The purpose of this research is to explore the utility of autonomous transport across two independent airframe maintenance operations at a single location.

Abstract

Purpose

The purpose of this research is to explore the utility of autonomous transport across two independent airframe maintenance operations at a single location.

Design/methodology/approach

This study leveraged discrete event simulation that encompassed real-world conditions on a United States Air Force flight line. Though the Theory of Constraints (TOC) lens, a high-demand, human-controlled delivery asset is analyzed and the impact of introducing an autonomous rover delivery vehicle is assessed. The authors’ simulations explored varying numbers and networks of rovers as alternative sources of delivery and evaluated these resources’ impact against current flight line operations.

Findings

This research indicates that the addition of five autonomous rovers can significantly reduce daily expediter delivery tasks, which results in additional expertise necessary to manage and execute flight line operations. The authors assert that this relief would translate into enhancements in aircraft mission capable rates, which could increase overall transport capacity and cascade into faster cargo delivery times, systemwide. By extension, the authors suggest overall inventory management could be improved through reduction in transportation shipping time variance, which enhances the Department of Defense’s overall supply chain resilience posture.

Originality/value

When compared against existing practices, this novel research provides insight into actual flight line movement and the potential benefits of an alternative autonomous delivery system. Additionally, the research measures the potential savings in the workforce and vehicle use that exceeds the cost of the rovers and their employment.

Details

Journal of Defense Analytics and Logistics, vol. 6 no. 1
Type: Research Article
ISSN: 2399-6439

Keywords

Content available
Book part
Publication date: 14 September 2018

Abstract

Details

Authenticity & Tourism
Type: Book
ISBN: 978-1-78754-817-6

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