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With increased remote working, employers are concerned with employees’ commitment and compliance with security procedures. Through the lens of psychological capital, this study aims to investigate whether strong organizational values can improve employees’ commitment to the organization and security behaviors.

Using Qualtrics platform, the authors conducted an online survey. The survey participants are college-educated, full-time employees. The authors used structural equation modeling to analyze 289 responses.

The results indicate perceived importance of organizational values is associated with increased organizational commitment and information security behavior. The authors find that psychological capital partially mediates these relations suggesting that employees’ psychological capital effectively directs employees toward an affinity for the organization and information security behavior. The results highlight the importance of organizational values for improving security behavior and organizational commitment. Second, the results suggest that psychological capital is an effective mechanism for this influence. Finally, the authors find that individual differences (gender, organizational level and education) are boundary conditions on their findings, providing a nuanced view of their results and offering opportunities for further investigation.

To the best of the authors’ knowledge, this study is the first to explore organizational values in relation to information security behaviors. In addition, this study investigates the underlying mechanism of this relationship by showing psychological capital’s mediating role in this relationship. Therefore, the authors suggest organizations create a supportive environment that appreciates innovation, quality services, diversity and collaboration. Furthermore, organizations should communicate the importance of these values to their employees to motivate them to have a stronger affective commitment and a more careful set of security behaviors.

This study contributes to the management accounting (MA) literature by exploring the effect of managers’ perception of justice in the budgeting process (as a subsystem of MA) on their satisfaction and motivation to achieve organizational objectives. Drawing on the Habermasian concept of deliberative democracy, which underscores the importance of gaining legitimacy to achieve desirable outcomes, our analysis focuses on seven constructs related to situational and intrinsic participation, procedural and distributive justice, and attitude on two outcome constructs: satisfaction and motivation. We surveyed managers with an accounting background who are directly involved in the budgeting process and analyzed our data using partial least squares-based path analysis–structural equation modeling (PLS-SEM). The results of this study indicate that both dimensions of justice – distributive and procedural – are positively associated with participation, and in turn, positively impact satisfaction and motivation. Contrary to expectations, managers’ influence on the final budget does not seem to be as important as we expected. Budgeting is an important managerial function that involves setting targets based on an organization’s strategy and allocating resources for its execution. Such a fundamental process requires managers’ participation at various levels to ensure that the process is fair and just. Our study’s findings imply that justice perceptions are an essential fabric of organizational processes that drive human behavior. Specifically, our findings reveal that perception of justice influences participation and satisfaction and motivation.

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.

Accounting educators continue to look for efficient ways to introduce personal competencies into the curriculum. Prior literature contains numerous suggestions on how faculty can implement a single personal competency, such as written communication. This chapter describes our strategy for integrating a variety of personal competencies using team projects. We implement this strategy by selecting projects that are content oriented and not only involve critical thinking but also address students’ skills related to written and oral communication, technology, teamwork, and leadership. We offer guidance on how to implement this project-oriented strategy and also provide selected tools for streamlining the assessment of student performance, such as sample grading rubrics and an online survey for evaluating team leader and team member performance. Feedback suggests that students perceived an improvement in their competencies as a result of the course's activities. While we bundled a variety of personal competencies within a managerial cost accounting course, instructors can easily adapt our strategy to any course in the curriculum.

Purpose – This article examines the operating lease cost stickiness characteristics exhibited by retail firms.

Methodology/approach – Anderson, Banker, and Janakiraman (2003) laid important groundwork for the study of asymmetric cost behavior or cost stickiness. The authors found that a firm’s selling, general, and administrative costs (SG&A) costs increase more with a sales increase than those expenses decrease with an equivalent sales decline. Their findings provided avenues for many studies with differing focal variables; however, extant research has not explored the degree of cost stickiness associated with operating lease expenses. Recognizing the nature and magnitude of operating leases and the competitive and changing environment for retailers, this study adapts Anderson et al.’s (2003) model to provide insights into operating lease stickiness. The study uses archival financial data from 1997 through 2016 for specialty retail firms in testing the lease cost stickiness hypotheses.

Findings – The results of this study supported the hypotheses that operating lease expenses exhibit stickiness behavior and are relatively stickier than future lease commitments for retail firms.

Originality/value – By focusing on retail firms and related lease expenses, this study provides insights into the increasingly competitive retailer environment. This article’s findings will enhance understanding of how specialty retail firms’ managers react to reduced revenues. Finally, given recent authoritative pronouncements affecting accounting for leases and the significance of leasing transactions, research providing insights into cost behavior and managerial actions stands to make an important contribution to literature and practice.