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1 – 10 of 23Audrey Paterson, Marc Jegers and Irvine Lapsley
The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer…
Abstract
Purpose
The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.
Design/methodology/approach
This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.
Findings
Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.
Research limitations/implications
Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.
Originality/value
This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.
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Marc Ohana, Florence Stinglhamber and Gaëtane Caesens
The purpose of this study is to examine the effect of coworkers’ interpersonal justice (defined as the extent to which one is treated by coworkers with dignity, courtesy and…
Abstract
Purpose
The purpose of this study is to examine the effect of coworkers’ interpersonal justice (defined as the extent to which one is treated by coworkers with dignity, courtesy and respect) on team citizenship behaviors. More precisely, the authors first test the mediating role played by both team-member exchange and team identification in this relationship. Further, they examine the moderating role of extraversion in these two mediating mechanisms.
Design/methodology/approach
Based on 134 subordinate–supervisor dyads, the authors conducted moderated multiple mediation analysis.
Findings
The results of this study showed that, for highly extraverted employees, coworkers’ interpersonal justice positively influences team citizenship behaviors because of an exchange relationship of better quality among the team members. In contrast, for employees with low or medium levels of extraversion, the positive effect of coworkers’ interpersonal justice on team citizenship behaviors is explained by their higher identification with the team.
Practical implications
This paper holds important implications for management practice in teamwork environment. Given coworkers' interpersonal justice role in determining team citizenship behaviors, the findings of this study highlight the importance of establishing a work culture where each employee treats others fairly.
Originality/value
Overall, these findings indicate that, depending on the level of employees’ extraversion, mechanisms grounded in the social exchange and the social identity perspectives act as complementary mechanisms in the team-focused justice–citizenship behaviors relationship.
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Anna Farmaki, Elias Hadjielias, Hossein Olya, Babak Taheri and Maria Hadjielia Drotarova
The purpose of this study is to analyze the corporate social responsibility (CSR) communication of the Fortune top-100 companies during the coronavirus disease 2019 (COVID-19…
Abstract
Purpose
The purpose of this study is to analyze the corporate social responsibility (CSR) communication of the Fortune top-100 companies during the coronavirus disease 2019 (COVID-19) pandemic. Specifically, the authors examine the messages of international companies' CSR communication to customers during the pandemic, focusing particularly on the companies' posts on Twitter. In addition to identifying what international companies communicate, the authors determine the motives of companies' COVID-19-related CSR communication as well as how companies strategically approach CSR communication.
Design/methodology/approach
Using Nvivo, the authors carried out content analysis of the COVID-19-related tweets of the Fortune top-100 companies using Twitter's ‘advanced search’ tool. The analysis included tweets posted between 1 February 2020 and September 2021, a period that represents the peak of the pandemic.
Findings
Study findings indicate that COVID-19-related CSR responses of international companies are driven by commitment to organizational values, attainment of recognition for timely response to COVID-19, altruistic motives to combat COVID-19 and congruence with social movements that create expectations from customers to respond to the COVID-19 pandemic. Most companies adopt a response strategy to CSR communication, by informing customers of their COVID-19 responses in relation to several issues such as alterations in companies' processes and the impacts of the pandemic on health.
Practical implications
The study suggests that the CSR practices of companies should be strategically embedded in organizations' international marketing plans and not remain just on-off responses to crises should marketing-related benefits be obtained. Several recommendations are made to strengthen companies' adoption of a proactive, engagement-oriented approach to CSR communication.
Originality/value
The CSR communication of international companies during external crises has not been sufficiently studied in relation to international marketing, as most studies considered internal corporate crises. Focusing on an external crisis (COVID-19 pandemic) with global impacts, this study advances existing knowledge on international companies' CSR communication to their customers. Additionally, this study offers new insights on the role of integrated, coordinated and consistent CSR messages and strategies, which are targeted to the needs and expectations of domestic and international customers in response to COVID-19 pandemic.
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Sharad Gupta, Weng Marc Lim, Harsh V. Verma and Michael Polonsky
Mindful consumption is a popular concept that is often associated with mindfulness and religious faith, but nonetheless, its empirical associations to these remain relatively…
Abstract
Purpose
Mindful consumption is a popular concept that is often associated with mindfulness and religious faith, but nonetheless, its empirical associations to these remain relatively underexplored. Clarifying the impact of mindfulness and religious faith on mindful consumption is important to delineate their effectiveness in influencing consumers to reconsider consumption decisions (e.g. the need for additional products) given the detrimental effects of mindless consumption (e.g. financial debt, environmental degradation and materialistic culture). The concern about mindfulness potentially being a religious matter can also be resolved through empirical validation. Hence, the purpose of this research is to advance the empirical understanding of how mindfulness and religious faith impact on mindful consumption and whether mindfulness and religious faith are interrelated.
Design/methodology/approach
The authors adopt a multistudy approach to scaffold the exploration of mindfulness and religious faith as precursors of mindful consumption.
Findings
Study 1 carries out an experiment with undergraduates and demonstrates that mindfulness encourages mindful consumption. Study 2 conducts an offline survey with undergraduates and provides evidence that mindfulness and religious faith independently (i.e. without interacting with each other) encourage mindful consumption. Study 3 uses an online survey of consumers for conceptual replication and reaffirms the findings of Studies 1 and 2 across gender, occupations and household incomes (except middle-income households).
Research limitations/implications
The implications of these findings are discussed, wherein mindfulness and religious faith are earmarked as viable avenues for promoting mindful consumption.
Originality/value
This seminal attempt uses multiple studies to empirically validate the nature and generalizability of relationships between mindfulness, religious faith and mindful consumption.
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W. Marcus Lambert, Nanda Nana, Suwaiba Afonja, Ahsan Saeed, Avelino C. Amado and Linnie M. Golightly
Structural mentoring barriers are policies, practices and cultural norms that collectively disadvantage marginalized groups and perpetuate disparities in mentoring. This study…
Abstract
Purpose
Structural mentoring barriers are policies, practices and cultural norms that collectively disadvantage marginalized groups and perpetuate disparities in mentoring. This study aims to better understand structural mentoring barriers at the postdoctoral training stage, which has a direct impact on faculty diversity and national efforts to retain underrepresented groups in research careers.
Design/methodology/approach
A diverse sample of postdoctoral scholars (“postdocs”) from across the USA were asked to participate in focus groups to discuss their training experiences. The authors conducted five 90-min focus groups with 32 biomedical postdocs, including 20 (63%) women and 15 (47%) individuals from underrepresented racial/ethnic groups (URG).
Findings
A social-ecological framework was used to categorize both the upstream and downstream manifestations of structural mentoring barriers, as well as mentoring barriers, overall. Notable structural barriers included: academic politics and scientific hierarchy; inequalities resulting from mentor prestige; the (over) reliance on one mentor; the lack of formal training for academic and non-academic careers; and the lack of institutional diversity and institutional mentor training. To overcome these barriers, postdocs strongly encouraged developing a network or team of mentors and recommended institutional interventions that create more comprehensive professional development, mentorship and belonging.
Originality/value
For postdoctoral scientists, structural mentoring barriers can permeate down to institutional, interpersonal and individual levels, impeding a successful transition to an independent research career. This work provides strong evidence for promoting mentorship networks and cultivating a “mentoring milieu” that fosters a supportive community and a strong culture of mentorship at all levels.
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Marc Roedenbeck and Petra Poljsak-Rosinski
This study investigates whether the artificial neural network approach, when used on a large organizational soft HR performance dataset, results in a better (R2/RMSE) model…
Abstract
Purpose
This study investigates whether the artificial neural network approach, when used on a large organizational soft HR performance dataset, results in a better (R2/RMSE) model compared to the linear regression. With the use of predictive modelling, a more informed base for managerial decision making within soft HR performance management is offered.
Design/methodology/approach
The study builds on a dataset (n > 43 k) stemming from an annual employee MNC survey. It covers several soft HR performance drivers and outcomes (such as engagement, satisfaction and others) that either have evidence of a dual-role nature or non-linear relationships. This study applies the framework for artificial neural network analysis in organization research (Scarborough and Somers, 2006).
Findings
The analysis reveals a substantial artificial neural network model performance (R2 > 0.75) with an excellent fit statistic (nRMSE <0.10) and all drivers have the same relative importance (RMI [0.102; 0.125]). This predictive analysis revealed that the organization has to increase six of the drivers, keep two on the same level and decrease one.
Originality/value
Up to date, this study uses the largest dataset in soft HR performance management. Additionally, the predictive results reveal that specific target values lay below the current levels to achieve optimal performance.
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Fazeelath Tabassum and Nitu Ghosh
This paper aims to explore the role of retention strategies and psychological contract (PC) factors in private hospitals.
Abstract
Purpose
This paper aims to explore the role of retention strategies and psychological contract (PC) factors in private hospitals.
Design/methodology/approach
The current study is an empirical research. The study was conducted by receiving responses from a sample size of 190 respondents who participated in the Doctors and Nurses’ survey.
Findings
The study results show the relationship between PC and the retention strategies of employees in hospitals. The research found that employees try to be committed to the hospital due to the image of the hospital and career development opportunities. Creating a sense of commitment among the employees towards their job and organisation, making to feel pride in the job, creating an attitude among the employees, a willingness to advocate the benefits and advantages and satisfaction among the employee towards the job and organisation.
Research limitations/implications
With a population of more than one million employees (Doctors and Nurses) in the Indian health-care sector, the sample needs to be more adequate. However, these limitations present scope for future studies on this topic bearing on the aspiration for generalisation of the findings on the entire population.
Practical implications
The study has strong practical implications in strengthening the relationships by identifying the factors of PC and influencing the retention strategies of health-care professionals in the hospital.
Originality/value
This research explores the changing dynamics of the Indian health-care sector. Health-care professionals may perceive and react differently to the retention strategies and policies of the HR system in the health-care sector and have more expectations of PC fulfilment that enhance their capability to use professional skills and resources in the realisation of their organisational goals.
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Christophe Haag and Marion Wolff
Little is known about what emotionally un(intelligent) CEOs really say to their close collaborators within the boardroom. Would the rhetoric content differ between an emotionally…
Abstract
Purpose
Little is known about what emotionally un(intelligent) CEOs really say to their close collaborators within the boardroom. Would the rhetoric content differ between an emotionally intelligent and an emotionally unintelligent CEO, especially during a crisis? This chapter aims to answer this question.
Study Design/Methodology/Approach
40 CEOs of large corporations were asked to deliver a verbal address to their board members in reaction to a vignette describing a critical situation for the company. Participants were provided with the Schutte self-report emotional intelligence (EI) test. The verbal content of CEOs' closed-door discourses was analyzed using Cognitive-Discursive Analysis (CDA) and, subsequently, Geometric Data Analysis (GDA).
Findings
The results revealed that CEOs with low EI tend to evoke unpleasant emotions, talk about competition, and often blame some – or all – of the board members for their (poor) actions in comparison to CEOs with high or medium EI. In contrast, CEOs with high EI tend to use terms in relation to decision or realization and appear to be more cooperative than those with lower EI and were also ready to make decisions on behalf of team.
Originality/Value
Previous research has mainly focused on CEOs' public speeches. But the content of CEOs' speeches within the boardroom might noticeably differ from what they would say in a public address. The results of our exploratory study can serve CEOs as a basis toward improving their closed-door rhetoric during a crisis.
Research Limitations
It would be interesting to enlarge the size of our population in order to strengthen our statistical analyses as well as explore other cultural and linguistic environments and other channels through which emotions can be expressed (e.g., human face, gesture, vocal tone).
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