Search results

This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.

This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.

The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.

This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.

This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.

For a public servant (PS) to be innovative, he or she needs to gather and process enough vital information from budget setting processes. However, research addressing how budgetary participation (BP) can trigger innovative behaviour (IB) in PSs and eventually foster task performance (TP) is rare, which is why the authors conduct this research. The purpose of this study is to understand how BP shapes TP through the IB of PSs.

The authors develop and test a mediation model with 860 responses from public sector workers across 25 government agencies using the PLS-SEM technique of Smart PLS 4. Possible control factors were addressed for both the mediator and target-independent construct. In particular, the authors use sex, age and tenure as control factors for IB. Also, the authors use job satisfaction, job engagement and perceived fairness in the budgetary system as control factors for TP.

The authors find a favourable and significant relationship between BP and TP; BP and IB; and IB and TP. The authors also find that IB partially mediates the relationship between BP and TP, such that BP fosters TP through the innovativeness of PSs. This finding suggests that PSs who participate in budget preparation are able to innovate, which, in turn enable them to perform tasks effectively.

The authors call on forthcoming researchers to test the mediation model in other public sector settings worldwide. They may also consider other variables that can possibly mediate the positive impacts of BP on TP.

Lessons are discussed for governments, human resources directors and managers, management accountants, budget officers, procurement officers and other public sector workers and consultants.

The authors show how BP fosters TP through the innovativeness of PSs, since there is much more to know in this regard. The authors also help to resolve the paradox of inconsistency in the BP–TP literature by using IB as a mediator.

This study explores the association between institutional investors’ stewardship activity, disclosed under Japan’s Stewardship Code, and the R&D investments of their investee companies.

Recognizing the pivotal role of R&D investment in long-term value creation, this study uses comprehensive data from institutional investor disclosures to assess the impact of stewardship activity on their investee companies.

The findings show that investor stewardship activity is a factor that influences strategic R&D investment. Specifically, a positive association is found between code-compliant institutional investor shareholding and R&D investment, contingent on high levels of stewardship activity.

By using stewardship disclosures to measure stewardship activity, this study sheds new light on institutional investors’ role in promoting R&D investment. The findings suggest that stewardship regulation is a valid governance policy mechanism to the extent that it promotes stewardship activity. Moreover, the findings show that stewardship disclosures provide valuable information about the potential value enhancement associated with institutional shareholding.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

The aim of this study is to utilise the Theoretical Domains Framework (TDF) to identify the main barriers and facilitators of positive attitude towards trying Virtual Active Sports (VAS).

200 individuals took part in an online cross-sectional survey based on 11 domains within the TDF. Linear logistic regression analysis was performed on the participant’s self-reported attitudes and believes. Based on the results from the regression analyses, a list of suggested behaviour change techniques was designed using the Behaviour Change Wheel (BCW) framework and the BCT taxonomy (BCTTv1).

This research suggested that Beliefs about Consequences, Beliefs about Capabilities, Goal Conflict, Coping Planning, and Environmental Context and Resources are the main factors, influencing the positive attitude towards VAS and the self-reported desire to try it in the future. Future interventions were recommended and supported by 22 possible BCTs identified using the BCW approach. The TDF and BCW proved to be useful models for identifying both internal and external factors influencing fitness fans during the adoption of the new sportstech.

The main contribution of the present work was the implementation of a structured and effective approach derived from the healthcare domain to design solutions for behaviour change in the emerging and expanding virtual sports context.

This study aims to comprehensively examine the respiratory infection prevention and control measures used in South African workplaces, particularly in the context of facilities management (FM), during the 2020–2022 pandemic.

The present research involved pre-crafted semi-structured interviews conducted by University of the Witwatersrand students with FM heads in Johannesburg, South Africa. Recurrent themes were generated using NVIVO software and analysed using frequencies, word counts and word clouds.

This study identified 119 measures and placed these into two broad categories. Twelve critical measures were found. These measures were further validated by five FM experts, separate from FM heads, who cross-referenced them with WHO guidelines, enhancing the credibility of the findings. Subsequently, challenges with implementing these measures were explored.

The findings have direct relevance to the work of FM professionals, as they suggest that applying timely and comprehensive infection prevention and control measures can help employees to safely continue to work or return to the workplace during any future epidemic outbreaks.

Thus far, limited studies have explored critical measures used to prevent and control COVID-19 in the workplaces of developing countries during the 2020–2022 pandemic.

Teachers’ organisational identification is crucial for the success of educational reform in the change process. This study investigates how and under what conditions authentic principal leadership contributes to teachers’ organisational identification.

Data collected from 7907 public high school teachers across Türkiye were analysed using bootstrapping method. This research tested a moderated mediation model of authentic principal leadership effects on teachers’ organisational identification by incorporating teacher academic optimism as a mediator, and teacher collective responsibility as a moderator.

Results revealed significant direct and indirect effects of authentic principal leadership on the teachers’ organisational identification via teacher academic optimism. Teacher collective responsibility significantly moderated the effects of authentic principal leadership on both teacher academic optimism and on teachers’ organisational identification. The positive effects of authentic principal leadership were strengthened when the collective responsibility was higher.

This study integrates authentic leadership theory with social identity theory, which provides a more theoretically accurate understanding of how authentic principal leadership influences teachers’ organisational identification.

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss.

This study conducted a 2 × 2 between-subject experiment by manipulating profitability (net profit or net loss) and OCI (OCI gain or loss). A total of 103 equity research analysts participated in the experiment.

The results show that when the company suffers a net loss, the presence of unrealized gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional information in their valuation judgment.

The experimental results complement prior archival research on OCI valuation. This study extends prior work on OCI’s decision usefulness, improves understanding of the impact of OCI on firm valuation and contributes to the ongoing debate about whether OCI is viewed as a performance measure. The findings indicate that the effect of OCI gains or losses is most pronounced when the company experiences a loss. During such instances, analysts may interpret a combination of net loss and OCI gain as a potential indicator of earnings management opportunities. Consequently, they may perceive it as a signal of deteriorating future financial performance.

Patriotism is often described as the “love of country” that individuals display in the acclamation of their national community. Despite the prominence of this sentiment in various societies around the world, organizational research on patriotism is largely absent. This omission is surprising because entrepreneurs, human resource (HR) divisions, and firms frequently embrace both patriotism and patriotic organizational practices. These procedures include (among other interventions) national symbol embracing, HR practices targeted toward military members and first responders, the adulation of patriots and celebration of patriotic events, and patriotic-oriented corporate social responsibility (CSR). Here, the authors argue that research on HR management and organization studies will likely be further enhanced with a deeper understanding of the national obligation that can spur employee productivity and loyalty. In an attempt to jumpstart the collective understanding of this phenomenon, the authors explore the antecedents of patriotic organizational practices, namely, the effects of founder orientation, employee dispersion, and firm strategy. It is suggested that HR practices such as these lead to a patriotic organizational image, which in turn impacts investor, customer, and employee responses. Notably, the effect of a patriotic organizational image on firm-related outcomes is largely contingent on how it fits with the patriotic views of other stakeholders, such as investors, customers, and employees. After outlining this model, the authors then present a thought experiment of how this model may appear in action. The authors then discuss ways the field can move forward in studying patriotism in HR management and organizational contexts by outlining several future directions that span multiple levels (i.e., micro and macro). Taken together, in this chapter, the authors introduce a conversation of something quite prevalent and largely unheeded – the patriotic organization.