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This chapter explores religion and spirituality as a form and source of demographic differences relevant to the study of occupational stress and well-being. The purpose of the chapter is to provide a resource and starting point to occupational health and stress researchers who may be interested in religion/spirituality. A review of critical religion/spirituality concepts is provided, along with a discussion of how religion/spirituality can be integrated into common occupational stress theories and reconciled with commonly studied variables within this domain. A series of future research directions involving religion/spirituality and occupational health and stress are ultimately presented.

This study examines the effects of a firm’s corporate social responsibility (CSR) initiative on its employees’ organizational attachment and intent to leave. We propose that employees’ perceived authenticity of their firm’s CSR activity mediates the effects of a firm’s CSR initiative on employees’ attachment to the firm and intent to leave. We also hypothesize that employees understand the authenticity of their firm’s CSR initiative based on internal and external attribution mechanisms. We propose that internal attribution enhances authenticity, while external attribution reduces it.

We surveyed a sample of 450 employees from 38 Korean companies that were included in the 2009 Dow Jones Sustainability Index Korea (DJSI Korea). To test the theoretical model, we employed a linear structural equation modeling which allows the causal estimation of theoretical constructs after taking into account their measurement errors.

As predicted, internal attribution significantly increases employees’ perceptions of their firm’s CSR authenticity, whereas external attribution significantly reduces such perceptions. Employees’ perceptions of authenticity, in turn, increase their affective attachment and decrease their intent to leave. In addition, the effects of the two attribution mechanisms on organizational attachment and intent to leave were mediated by employees’ perceptions on authenticity.

Research on authenticity has been case studies or narrative ones. This is one of the first studies investigating the role of authentic management empirically.

We demonstrate that a firm’s CSR initiative is a double-edged sword. When employees perceive inauthenticity of their firm’s CSR initiative, the CSR initiative could be detrimental to employees’ attachment to the firm. This study calls attention to the importance of authentic management of CSR.

Informational transparency through social network services become the foundational reality to the contemporary management. To maintain competitive edge in this changing world, every stakeholder of a firm including managers, employees, customers, shareholders, government, and communities should collaborate and help each other live the principle of authenticity.

This study extends the budgetary participation–performance/cultural effects literature by isolating and examining the moderating effect of one cultural dimension, power distance, on the budgetary participation–performance relationship. Isolating the impact of power distance is important to this literature because of the fact that participative budgeting remains a possibly underutilized management tool in high power distance countries.

We regroup our multinational sample of managers by power distance level, and employ multigroup structural equation modeling (SEM) and a set of nonparametric bootstrap tests to triangulate our findings.

We find that the majority of our managers from three high power distance countries (Mexico, Korea, and China) score in the lower half of the power distance scale, that there is significant correlation between participation and performance in both the high and low power distance subsamples, but that the mechanisms connecting participation to performance are quite different. While job satisfaction plays a role in connecting budgetary participation and performance among low power distance managers, job relevant information alone connects budgetary participation and performance among their high power distance counterparts.

The primary contribution of our work is that we not only demonstrate that budget participation can improve the performance of subordinate managers in high power distance cultures, but also provide evidence of how and why this is plausible. First managers may not share the same high power distance tendencies of their countrymen, and second, the communication aspect of budget participation appears to be more important for increased performance among those with high power distance tendencies.

The purpose of this paper is to amend and extend the emerging research that has utilized an employee-focused approach to examining the service recovery process. In doing so, the authors examine the influences of supervisor and coworker support for error management on two measures of employee service performance: service recovery performance and helping behaviors during service failure and recoveries. Specifically, this study examines the linear and non-linear interaction effects of supervisor and coworker support for error management on the outcome variables.

To examine the proposed relationships, the authors conducted a field study that utilized survey data from a sample of 243 restaurant employees and their immediate supervisors. Employee ratings of supervisor and coworker support for error management were matched with the data gathered for the two dependent variables (i.e. supervisory ratings of service recovery performance and helping behaviors). Structural equation modeling was used to examine the linear interaction effects on the outcome variables. To examine the non-linear interaction effects on the outcome variables the authors utilized polynomial regression and response surface modeling.

The results showed that the interaction effects of supervisor and coworker support for error management was significantly positively related to both service recovery performance and helping behaviors. In addition, an alternative analysis of the shape of the interaction effects using polynomial regression and response surface modeling showed that the moderating effects may be better conceptualized as non-linear.

These findings offer new insights about the roles and impact of various forms of support in the service recovery process. First, the current study focuses specifically on supervisor and coworker support for error management and the impact on employees’ service recovery performance and helping behaviors. Second, this research investigates the interaction effects of these two forms of support on service recovery performance and helping behaviors. Third, along with linear interaction effects, the current work examines non-linear interaction effects. These relationships examined in this study have not been tested before. Thus, the findings of this research make a unique contribution to research in service management. The findings of this study provide more prescriptive insights about the means to prevent and respond effectively to service errors.

Many argue that the design of compensation contracts for public company chief executive officers (CEOs) is often not guided by a goal of value maximization. Yet, there is limited direct empirical evidence on the negative consequences of the proposed inefficient contracting between shareholders and CEOs. Using data on CEO bonus contracts of the S&P 500 firms, we investigate potential firm performance implications of the use of qualitative criteria such as leadership and mentoring in those contracts. We maintain that unlike quantitative criteria, qualitative criteria are difficult to define and measure on an objective basis, possibly resulting in an inefficient and biased incentive structure. Twenty-five percent of the sample observations have CEO bonus contracts that include a qualitative criterion for bonus payment determination. Our results show that employee productivity, asset productivity, capital expenditures, and future abnormal stock returns are lower for firms that use a qualitative criterion in CEO bonus contracts than those that do not. Further, contrary to the argument in prior literature that earnings management decreases with the use of subjective performance indicators in incentive contracts, we find that income-increasing accruals are actually higher when the CEO bonus contract includes a qualitative criterion. We recommend that compensation committees set concrete, measurable performance goals for CEOs, providing CEOs with better guidance and helping improve their corporate decision making.

Globalization has led to individuals working and living outside their native country. The purpose of this paper is to examine relationship between motives for expatriation and cross-cultural adjustment in Indian expatriates working in the US information technology (IT) industry. Additionally, the moderating effects of self-initiated expatriates (SIE) and organizational expatriates (OE) on the relationship between motives for expatriation and cross-cultural adjustment were studied. Also, existing measures in this area of research were analyzed to improve validity and utility for future studies. Participants responded to questions via an internet survey.

Data were gathered from 336 Indian IT professionals working in America. The authors evaluated the psychometric quality of reasons for expatriation and cross-cultural adjustment measures by considering various fit statistics, modification indices and rational judgment based on item content. The authors used a maximum likelihood extraction method with an oblique rotation (Geomin) for these factor analyses, given the theoretically and empirically supported relationship between the subdimensions of both measures. Using these purified measures, a hierarchical regression analyses procedure was used to test the hypothesized relationships. A computational tool called PROCESS was used to test the hypothesized moderating effect of expatriate type on the relationship between motives for expatriation and cross-cultural adjustment.

Preliminary factor analytic work suggested modifications to the reasons for expatriation measure used to quantify participants’ motives for expatriation. Using this revised measure, those with stronger financial (mercenary) motives for expatriation also reported less positive cultural adjustment, while those with stronger exploratory motives for expatriation reported more positive cultural adjustment. Some evidence was also observed for a weak, but notable moderating effect of expatriate type (SIE vs OE) on the relationship between expatriation motives and cultural adjustment.

This study presents a revised measure of expatriation motives, as well as expanded theoretical and empirical evidence base to help future researchers working with expatriates. The findings may be also helpful to organizations and consultants who work to prepare expatriates for their assignments, especially when these expatriates are Indian professionals preparing to work in the USA.

This study examines the association between management control systems (MCSs), specifically the interactive and diagnostic use of controls, with the corporate social responsibility (CSR) disclosure-action portrayal gap (i.e. the disparity in employees’ perception of their organisation’s emphasis on CSR disclosures relative to CSR actions) and the subsequent impact on employees’ perceptions of organisational performance, both operational performance and corporate social performance. Data were collected using a survey of US lower-level managers, with the data obtained from 209 respondents and analysed using structural equation modelling (SEM). The results reveal that the interactive and diagnostic use of controls both exhibit a significant negative association with the CSR disclosure-action portrayal gap, that is, the use of these controls reduces the gap. In addition, the various dimensions of the CSR disclosure-action portrayal gap exhibit a significant negative association with both operational and corporate social performance, that is, lower gap, higher performance. The study contributes to the CSR literature by providing the first empirical insight into employees’ perception of both CSR disclosures and actions, and hence, the CSR disclosure-action portrayal gap. In addition, the study contributes to the MCS and organisational performance literature by providing the initial empirical insight into the role of MCSs in mitigating the gap through enhancing the interactive and diagnostic use of controls, and the negative association between the gap and employees’ perceptions of organisational performance.

This study examines the impact of school-district governance characteristics, which include board and management entrenchment and budget and audit committee expertise, on fiscal measures. Despite the significant influence school boards have over the determination and use of the bulk of property taxes, virtually no empirical research exists that examines the influence of school-district governance structures on fiscal outcomes. We find a positive association between board entrenchment and spending and find a negative association between budget and audit committee expertise and spending. The findings of this study confirm that governance structure matters for fiscal outcomes and recommendations are provided to support efforts to improve fiscal efficiency of school-district governance.