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Article
Publication date: 9 February 2024

Jorien Louise Pruijssers

In a rapidly changing career landscape where lifelong job security is no longer guaranteed, this study investigates how audit firms play an important role in shaping their…

Abstract

Purpose

In a rapidly changing career landscape where lifelong job security is no longer guaranteed, this study investigates how audit firms play an important role in shaping their employees’ career perceptions and the subsequent effects on auditor behavior. Specifically, it explores the link between audit firms’ career development initiatives and auditors’ perceptions of external employability – an important determinant of auditor behavior. Using the framework of social exchange theory, the study investigates how perceived external employability affects both relational and operational behaviors of auditors.

Design/methodology/approach

The study employs structural equation modeling on survey data from 359 auditors.

Findings

The results indicate that when audit firms actively support career development, it positively contributes to auditors’ perceived external employability. A higher perceived external employability, in turn, leads to positive behavioral outcomes among auditors, including stronger relational behaviors (such as professional commitment) and operational behaviors (including heightened professional skepticism and reduced behaviors that could compromise audit quality).

Originality/value

This study uncovers a paradox where perceived external employability, typically viewed as a risk, emerges as a potent driver of desirable auditor behavior. In today’s dynamic career landscape, emphasizing individual-centered and flexible careers, these results highlight the benefits of perceived external employability. Rather than undermining audit services, increased perceived external employability driven by firm investments in auditors’ careers acts as a catalyst for desirable auditor behavior. Organizational support in terms of career development practices creates an environment where auditors are more committed, professionally skeptical and uphold the quality of audit services.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 20 March 2024

Ying Wang, Melissa Chapman, Louise Byrne, James Hill and Timothy Bartram

This case documents an innovative human resource management (HRM) practice adopted by an Australian organization in the energy sector, purposefully introducing lived experience…

Abstract

Purpose

This case documents an innovative human resource management (HRM) practice adopted by an Australian organization in the energy sector, purposefully introducing lived experience informed “mental health advocate” (MHA) roles into the organization, to address pressing mental health workforce issues. MHA roles provide experiential, first-hand knowledge of experiencing mental health issues, offering a novel, common-sense and impactful perspective on supporting employees with mental health challenges.

Approach

Data that informed this case came from desktop research using publicly available resources, as well as a series of conversations with four key stakeholders in the organization. This approach allowed insights into Energy Queensland’s journey towards establishing novel MHA roles to delineate the day-to-day work practice of these roles.

Contribution to Practice

This is a novel HRM practice that has only recently emerged outside of the mental health sector. We discuss key considerations that enabled the success of the roles, including taking an evolutionary perspective, obtaining support from senior executives and relevant stakeholders, making a long-term financial commitment, and providing autonomy and flexibility in role design. This is the first article that documents this innovative practice to offer new insights to HRM scholars, as well as practical guidelines to other organizations in addressing workforce mental health issues.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Open Access
Article
Publication date: 28 February 2023

Louise Margaret Prendergast, Gill Toms, Diane Seddon, Carys Jones, Bethany Fern Anthony and Rhiannon Tudor Edwards

The purpose of this paper is to share the learning concerning how services and the paid carers working in them can support people living with dementia (PLWD) and their unpaid…

1082

Abstract

Purpose

The purpose of this paper is to share the learning concerning how services and the paid carers working in them can support people living with dementia (PLWD) and their unpaid carers to overcome social isolation. This learning comes from the key findings from a Social Return on Investment (SROI) evaluation of a Shared Lives (SL) Day support service, known as TRIO.

Design/methodology/approach

SROI is a form of cost-benefit analysis that captures and monetises stakeholder outcomes. The SROI evaluation included a rapid evidence review, an interview study and a questionnaire study. The learning shared is drawn from the interview and questionnaire data that explored the reported outcomes relating to social connection, which included data related to participating in meaningful activities, confidence and independence.

Findings

PLWD who accessed the SL Day support service experienced better social connection, a sense of control over their activities (including their social activities) and community presence. A key foundation of these outcomes was the meaningful relationship that developed between the PLWD, their unpaid carer and the paid carer.

Research limitations/implications

This evaluation was a pilot study with a small, albeit representative sample size.

Practical implications

The learning suggests feasible and effective ways for paid carers to support the social connection of PLWD and their unpaid carers with their wider community.

Originality/value

There has been little exploration of how community-based short breaks (like SL Day support) can enhance social connection. The authors drew on a social relational model lens to illustrate how this service type had supported successful outcomes of community and social inclusion for PLWD.

Details

Working with Older People, vol. 28 no. 1
Type: Research Article
ISSN: 1366-3666

Keywords

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