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Article
Publication date: 6 February 2024

Grant Samkin, Dessalegn Getie Mihret and Tesfaye Lemma

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected…

Abstract

Purpose

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Design/methodology/approach

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

Findings

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

Research limitations/implications

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

Originality/value

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 January 2024

Mehri Yasami, Kullada Phetvaroon, Mayukh Dewan and Kristina Stosic

The onset of a health crisis has substantially crippled the hotel industry, causing employees' fears of an imminent job loss. This study investigates how hotel employees'…

Abstract

Purpose

The onset of a health crisis has substantially crippled the hotel industry, causing employees' fears of an imminent job loss. This study investigates how hotel employees' perceived job insecurity affects work engagement and psychological withdrawal behavior. Additionally, it explores the mediating role of work engagement between job insecurity and psychological withdrawal behavior, along with examining the moderating effects of employee resilience on the links between job insecurity, work engagement and psychological withdrawal behavior.

Design/methodology/approach

Adopting simple random sampling, a total of 357 completed questionnaires by Thai frontline hotel employees in 36 four- and five-star international hotel chains in Phuket, Thailand, were analyzed. Data analyses were undertaken by SPSS version 25.0 and partial least squares structural equation modeling (PLS-SEM) version 4.0.9.1.

Findings

Results indicate that perceived job insecurity diminishes work engagement and leads to psychological withdrawal behavior. Work engagement is found to partially mediate the connection between job insecurity and psychological withdrawal behavior. Furthermore, employee resilience lessens the impact of job insecurity on work engagement while reinforcing the link between work engagement and psychological withdrawal behavior.

Practical implications

The study findings offer valuable practical implications, illustrating how Thai hospitality firms can cultivate effective talent management practices to develop and enhance employees' skills, engagement and enthusiasm in their work. These practices can assist employees in coping with and managing their perceptions of job insecurity during turbulent times and uncontrollable crises.

Originality/value

This study creates a compelling framework to elucidate the connections among COVID-19-intensified job insecurity, work-related outcomes and personal factors. It introduces a previously underexamined perspective that enriches the authors' theoretical comprehension of how personal resources, like employee resilience, serve as protective factors, shaping employee behavior and performance amidst job insecurity. Moreover, the study advocates for a synthesizing approach, emphasizing the integration of various theoretical perspectives and past literature, particularly when research gaps cannot be sufficiently addressed by a single theory.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

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