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Open Access
Article
Publication date: 5 September 2024

Tianyu Pan, Hengxuan Oscar Chi and Rachel J.C. Fu

This study aims to extend the cognitive appraisal theory by developing and validating a conceptual framework to illustrate how travelers' behavioral intention is generated via a…

Abstract

Purpose

This study aims to extend the cognitive appraisal theory by developing and validating a conceptual framework to illustrate how travelers' behavioral intention is generated via a multi-stage evaluation of health-related variables.

Design/methodology/approach

SEM and moderator analysis were conducted to examine the theoretical framework (post-intervention event travel intention) and to investigate how the appraisal process differs across travelers with various attitudes toward vaccination.

Findings

This study found that cruise travel intention was positively influenced by the perceived hedonic value and perceived trustworthiness and negatively influenced by perceived infection risk. Furthermore, whereas perceived hedonic value, perceived trustworthiness and perceived risk of infection were all predicted by crisis management, the dimensions of crisis management operated differently. In addition, vaccination attitudes amplified the unfavorable effect of perceived risk on intention.

Originality/value

Drawing on the CAT, this study developed and validated a conceptual framework to integrate crisis management with customers' behavioral intentions. This study extends existing cruise travel intention theory by demonstrating how post-pandemic travelers' behavioral intention is generated via a multi-stage appraisal-reappraisal process based on the evaluations of infection risks and cruise line crisis management.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Article
Publication date: 8 July 2024

Saoussen Boujelben and Nermine Medhioub

This paper aims to investigate the impact of combined assurance on tax avoidance in South Africa.

Abstract

Purpose

This paper aims to investigate the impact of combined assurance on tax avoidance in South Africa.

Design/methodology/approach

This study is founded on a sample of 76 South African firms listed on the Johannesburg Stock Exchange over the 2014–2022 period. The authors used the feasible generalized least squares regression estimation technique to test the hypothesis. To address endogeneity issues, this study conducted a difference-in-differences (DID) analysis based on propensity score matching.

Findings

The results reveal that combined assurance negatively impacts tax avoidance. Implementing combined assurance, as an integrated risk management approach, significantly minimizes tax risk. The DID analysis provides well-founded evidence attributing the decline in tax avoidance levels to the availability of combined assurance. The inferences are robust to using alternative measures of tax avoidance, testing combined assurance impact across various tax avoidance levels and controlling for the COVID-19 effect.

Practical implications

This study presents valuable insights for firms, managers and policymakers. The findings encourage companies to bolster their risk management practices, opting for combined assurance over a sole risk monitoring mechanism. This approach enables the company to ensure better compliance with tax regulations, thereby enhancing overall efficiency. Besides, the disciplining effect of combined assurance motivates managers to make informed decisions, avoid tax avoidance strategies and safeguard corporate reputation. Moreover, this research calls upon policymakers to promote effective global regulatory frameworks for combined assurance practices.

Originality/value

The research brings original insights by exploring the influence of combined assurance on tax avoidance. This addresses a gap in the current literature that has predominantly focused on the relationship between tax avoidance and individual lines of defense.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 28 May 2024

Nadima Hassan, Jordi Trullen and Mireia Valverde

HRM decentralization and devolution have been highlighted as key HRM processes in organizations’ quest for increased flexibility. Although they have been extensively studied in…

Abstract

Purpose

HRM decentralization and devolution have been highlighted as key HRM processes in organizations’ quest for increased flexibility. Although they have been extensively studied in the MNC and International HRM literature, they have mainly been examined on a separate basis, and their definition and operationalization have often been confused. Thus, we first clarify the difference between the two concepts by refining the definitions by Hoogendoorn and Brewster (1992), and then empirically examine how they are related.

Design/methodology/approach

The relationship between HRM decentralization and devolution is examined by means of a survey in a large multi-country sample of multi-unit organizations.

Findings

Regarding our clarification objective, we contend that devolution has to do with who takes responsibilities for HRM (i.e. line managers or HRM professionals) while decentralization refers to where HRM responsibilities are allocated (i.e. headquarters or increasingly local units). Regarding the relationship between the two concepts, the results show that higher levels of HRM decentralization are related to higher levels of devolution, but this association is attenuated in organizations with more powerful HRM departments.

Originality/value

The study contributes to theory and practice by disentangling, at the conceptual, operational, empirical and practical levels, two different but related HRM decisions (how much to devolve and how much to decentralize HRM) that organizations must make to efficiently cope with the characteristics of their own structure and competitive environment. It highlights the role of the relative power of HRM departments in how HRM responsibilities are ultimately distributed across the organization.

Details

Employee Relations: The International Journal, vol. 46 no. 9
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 19 July 2024

N. Garg

The purpose of this study is to analyse the role of line management in promoting Diversity, Equity and Inclusion (DEI) in Higher Education Institutions (HEIs). Transformational…

Abstract

Purpose

The purpose of this study is to analyse the role of line management in promoting Diversity, Equity and Inclusion (DEI) in Higher Education Institutions (HEIs). Transformational leadership (TL) promotes DEI, and autocratic leadership curbs it.

Design/methodology/approach

The research approach is deductive from existing literature followed by auto ethnographic case study.

Findings

The finding of this study is how the autocracy of a line manager can kill the enthusiasm of a team member. Cascuta theory, which has been introduced as a parasitic form of management in paper, will come into existence when a less qualified and closed mindset is supervising a highly qualified and performing team.

Research limitations/implications

The research limitations included inadequate autoethnographic case studies on similar circumstances. Also, the literature is divisive over the topic of DEI. On paper, policies are very strong; however, the implementation is not so good in many academic departments at many universities. Here, the whole HEIs is not to blame. Rather, the line manager has a bigger role in acknowledging or rejecting DEI. This research has many implications for studying the Cascuta phenomenon amongst DEI students, DEI staff.

Practical implications

The DEI colleagues in some academic departments of many universities in the UK are facing affinity biases. This study could be used to identify and remove the roadblocks in acknowledging the role of DEI in the UK HEIs. These remedies, though, might only be cosmetic. Persons who encourage affinity biases may also be the ones carrying out DEI programmes (Sodhi, 2024). Second, instead of taking concrete action to solve urgent social issues in the workplace, institutions may view DEI activities as regulatory mandates.

Social implications

Regional committees could be a good alternative to explore the success of implementing DEI on a wider scale. The members could be from HEIs, who are renowned for their DEI policy implementation. Their implementation process, roadblocks, and wider benefits could be studied on a wider scale. The DEI people should be able to contribute to society with ownership. If they are contributing to the economy, education, or health care, they are an asset and not a burden on society. If HEI is not recognising DEI now, they may find their way out to a more acceptable place.

Originality/value

This is a novel study to explore the role of line leadership in promoting DEI in HEI using the deductive method, supported with an autoethnographic case study.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Open Access
Article
Publication date: 10 April 2024

Sigtona Halrynjo and Mari Teigen

The European Union (EU) has recently adopted gender quotas for corporate boards (CBQ), anticipating ripple effects on women’s careers in the companies concerned, as well as…

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Abstract

Purpose

The European Union (EU) has recently adopted gender quotas for corporate boards (CBQ), anticipating ripple effects on women’s careers in the companies concerned, as well as throughout the economy. The purpose of this paper is to investigate whether CBQ has spurred ripple effects and discuss mechanisms hindering or facilitating women’s occupancy of top executive positions.

Design/methodology/approach

Norway was the first country in the world to introduce CBQ in 2003, with full effect from 2008. The policy requires company boards to be composed of 40% of each gender. Drawing on original data mapping boards and executive committees in Norway’s 200 largest companies, the authors analyze the association between CBQ and the gender composition of executive management almost 15 years after the full implementation. The data include both companies covered by the CBQ and large companies not covered.

Findings

The investigation does not find a positive association between CBQ and more women in executive positions. Thus, the ripple effect hypothesis of CBQ is not supported. CBQ may have contributed to an increased awareness of gender imbalances, yet these findings indicate that to achieve more gender balance in executive positions, scholars and practitioners may need to focus more on gendered conditions and processes in organizations and society throughout executive careers than on the gender composition of boards.

Originality/value

This paper provides empirical analyses of original data 15 years after the implementation of CBQ. The authors further contribute to scholarly debate by identifying and discussing possible mechanisms that explain how requiring more women on corporate boards may – or may not – have ripple effects on executive management.

Article
Publication date: 17 June 2024

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

A study from the UAE evaluated the link between talent management (TM) and individual work performance (IWP) in public sector organizations by collecting data from 128 respondents. The study found line managers insignificantly influence IWP. They suggest line managers should be relieved of responsibilities for talent management so they can focus on other duties.

Originality/value

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Details

Human Resource Management International Digest , vol. 32 no. 5
Type: Research Article
ISSN: 0967-0734

Keywords

Open Access
Article
Publication date: 4 June 2024

Andrew Ebekozien, Clinton Aigbavboa, Mohamad Shaharudin Samsurijan, Mohamed Ahmed Hafez Ahmed, Opeoluwa Akinradewo and Igbebo Omoh-Paul

The construction industry is unique but with uncertainties. This is because of the operating environment. This intricacy gives rise to several construction risks and is compounded…

Abstract

Purpose

The construction industry is unique but with uncertainties. This is because of the operating environment. This intricacy gives rise to several construction risks and is compounded in developing countries’ turbulent times. If not managed, these risks enhanced in turbulent times could negatively impact the Nigerian construction projects’ cost, time, quality, and performance. Hence, this study investigated the perceived encumbrances facing construction risk management techniques and identified measures to promote sustainable-based construction risk management in turbulent times.

Design/methodology/approach

The researchers adopted a qualitative approach and achieved saturation with 28 participants. The participants were government policymakers, quantity surveyors in government ministries/agencies/departments, consultant engineers, consultant architects, consultant and contracting quantity surveyors, and construction contractors knowledgeable about construction risk management. The research employed a thematic analysis for the study’s data.

Findings

Findings identified turbulent times related to the industry and major techniques for managing construction project risks in the Nigerian construction industry. It revealed lax adoption and implementation of practices. Also, the study identified major encumbrances facing construction risk and proffered initiatives that would promote sustainable-based construction risk management in turbulent times.

Originality/value

This study investigates encumbrances and suggests measures to promote construction project risk management in turbulent times in Nigeria. Also, the study contributes to the literature’s paucity, uncovering perceived encumbrances and evolving organisations’ management styles to imbed sustainable-based risk management practices by qualitative research design method.

Details

International Journal of Building Pathology and Adaptation, vol. 42 no. 7
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 26 March 2024

Yixuan Zhao, Guangyuan He, Danxia Wei and Shuming Zhao

The purpose of this study is to explore the mechanism of digitalized transformation in organizations’ human resource management (HRM). This study summarizes three basic factors…

Abstract

Purpose

The purpose of this study is to explore the mechanism of digitalized transformation in organizations’ human resource management (HRM). This study summarizes three basic factors driving the digital transformation process in China: level of perception, level of application and speed of transformation.

Design/methodology/approach

This study analyzes the strategic transformation process of HRM in Haier, Hisense and Chambroad to explore the human resource digital transformation mechanism in Chinese enterprises.

Findings

The results of this study show that three HR value chain models can be constructed based on how well HRM deals with business: the efficiency-oriented HRM value chain, quasi-business-oriented HRM value chain and business-oriented HRM value chain. The basic factors – level of perception, level of application and speed of transformation – are observed in the entire HRM digital transformation process.

Originality/value

This study provides theoretical and empirical insights for enterprises to explore the value of digital technology in HRM and facilitate the digital transformation of HRM.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 18 June 2024

Suleiman Olusegun, Robert Ebo Hinson and Ochidi Zekeri

The purpose of this study is to investigate how artificial intelligence is changing and promoting organizational learning and development in 21st century.

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Abstract

Purpose

The purpose of this study is to investigate how artificial intelligence is changing and promoting organizational learning and development in 21st century.

Design/methodology/approach

The paper adopted an exploratory study using the open-ended approach of quantum theory, including 55 depth interviews and one focus group discussion with employees representing top-level management, mid-level management and first-line management having mainly an artificial intelligence and organizational learning/strategies background.

Findings

The finding showed that when AI is strategically placed within an organization, there is opportunity for humans and AI to learn from one another to develop these new capabilities and core competencies that give an organizations added competitive advantage.

Research limitations/implications

Exploring artificial intelligence in a context at one sector (telecommunication sector), the research results may lack general acceptance because of disparities of AI adoption in other sectors. Therefore, researchers are encouraged to test the proposed propositions further in other sectors.

Practical implications

The paper includes implications for artificial intelligence sustainability as a tool for organizational learning and strategy. It is observed that AI has increased the demand for managerial skills such as creativity, innovation, troubleshooting, data mining, emotional intelligence, adaptability and problem-solving. The study showed that organizations will need to have an appropriate level of knowledge and skill in AI to be effective in leveraging it as an integral facet of their organizational strategy.

Originality/value

This study is novel on account of its applicability in AI’s ability to work harmoniously with human employees which can stimulate mutual learning between the two, resulting in a relationship similar to that of a relationship with a teammate or colleague in the workplace which will invariably results into competitive advantage.

Details

Development and Learning in Organizations: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7282

Keywords

Article
Publication date: 12 August 2024

Kenneth Cafferkey, Keith Townsend, Safa Riaz, Ester Ellen Trees Bolt and Md Shamirul Islam

This study aims to investigate the relationships between various frontline management (FLM) styles, human resource management system (HRM) system strength and employees' helping…

Abstract

Purpose

This study aims to investigate the relationships between various frontline management (FLM) styles, human resource management system (HRM) system strength and employees' helping behaviours as a form of organisational citizenship behaviours (OCBs). The research also examines the moderating role of workgroup loyalty in the association between HRM system strength and employees' helping behaviours.

Design/methodology/approach

The research uses survey data collected from 315 government workers in Malaysia. Structural equation modelling (SEM) was employed to test the hypothesised relationships.

Findings

Two FLM styles, “policy enactor” and “employee coach,” positively predict employees' helping behaviour. However, the “organisational leader” FLM style did not significantly lead to employees' helping behaviour. HRM system strength significantly mediates the relationship between the three FLM styles and employee helping behaviours. Finally, workgroup loyalty significantly moderates the relationship between HRM system strength and employees’ helping behaviours as OCB.

Practical implications

With a wealth of literature demonstrating the importance of FLMs in the implementation of HRM and a growing body of literature demonstrating the robust nature of the “system strength” argument, human resource (HR) practitioners are increasingly able to focus their attention on the way the system and FLMs contribute to employee outcomes and organisational performance. Our results indicate that HRM system strength does indeed enhance the impact of FLM styles on employee helping behaviours.

Originality/value

The originality of this paper is that it acknowledges and empirically examines the heterogenous nature of FLM styles, through signalling theory in enacting HRM policies and links the growing FLM literature to the HRM system strength research. These concepts have also been tested for the first time in a Malaysian context.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

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