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Article
Publication date: 31 July 2024

Avani Shah, Balakrishnan Unny and Samik Shome

This paper aims to conduct a systematic literature review of Socially Conscious Investment (SCI) articles published in premier journals. Its objective is to shed light on the…

Abstract

Purpose

This paper aims to conduct a systematic literature review of Socially Conscious Investment (SCI) articles published in premier journals. Its objective is to shed light on the publication trend, leading authors, journals, countries and themes in contemporary SCI research. The article also provides a conceptual model of SCI to enhance understanding of the knowledge structure and the future research direction.

Design/methodology/approach

A systematic review followed the PRISMA guidelines and encompasses 264 full-text articles indexed in A* and A category journals listed in ABDC is reviewed. The literature synthesis adopts the theories, contexts, characteristics and methodology (TCCM) framework.

Findings

The article has identified the research trends related to author impact, journal impact, article impact and the outcomes derived from the TCCM framework. Additionally, it highlights three key themes: Performance of SCI, Behavioural issues and SCI development literature.

Originality/value

The insight on various aspects of SCI was explored for a comprehensive understanding. The authors also developed a conceptual model for socially conscious investment.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Open Access
Article
Publication date: 25 July 2024

Martin Ahlenius, Björn Berggren, Jonas Kågström and Lars-Johan Åge

The purpose of this paper is to analyze if gained trust is intrinsically motivating and whether it is correlated to subjective person-job fit and occupational turnover intentions…

Abstract

Purpose

The purpose of this paper is to analyze if gained trust is intrinsically motivating and whether it is correlated to subjective person-job fit and occupational turnover intentions among Swedish real estate brokers.

Design/methodology/approach

The empirical data was gathered via a survey targeting all real estate brokers in Sweden and analyzed using structural equation modeling.

Findings

The results indicated that brokers are motivated by gained trust from their sellers and that gained trust is a vital part of person-job fit among brokers. In addition, the results show that higher levels of person-job fit reduce the occupational turnover intentions among brokers.

Research limitations/implications

Being a real estate broker in Sweden might differ from being a broker in many other otherwise comparable countries. Another limitation is the lack of measurements of job satisfaction and/or intrinsic motivation connected to other job characteristics besides customer relations and gained trust. The high mean values of person-job fit, and intrinsic motivation connected to gained trust from customers are contributing to a more nuanced description of brokerage.

Practical implications

This study gives insights about intrinsic motivation and its connection to person-job fit. Awareness of what drives brokes can be used by both workers and managers to reduce occupational turnover.

Originality/value

This study is interesting from a person-job fit theory advancement perspective since the focus is given to the connection between specific situational work characteristics and person-job fit.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 5 December 2023

Martin Kelly and Patricia Larres

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In…

Abstract

Purpose

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Design/methodology/approach

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Findings

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

Originality/value

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

Details

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

Keywords

Article
Publication date: 26 September 2023

Yongchao Martin Ma, Xin Dai and Zhongzhun Deng

The purpose of this study is to investigate consumers' emotional responses to artificial intelligence (AI) defeating people. Meanwhile, the authors investigate the negative…

Abstract

Purpose

The purpose of this study is to investigate consumers' emotional responses to artificial intelligence (AI) defeating people. Meanwhile, the authors investigate the negative spillover effect of AI defeating people on consumers' attitudes toward AI companies. The authors also try to alleviate this spillover effect.

Design/methodology/approach

Using four studies to test the hypotheses. In Study 1, the authors use the fine-tuned Bidirectional Encoder Representations from the Transformers algorithm to run a sentiment analysis to investigate how AI defeating people influences consumers' emotions. In Studies 2 to 4, the authors test the effect of AI defeating people on consumers' attitudes, the mediating effect of negative emotions and the moderating effect of different intentions.

Findings

The authors find that AI defeating people increases consumers' negative emotions. In terms of downstream consequences, AI defeating people induces a spillover effect on consumers' unfavorable attitudes toward AI companies. Emphasizing the intention of helping people can effectively mitigate this negative spillover effect.

Practical implications

The authors' findings remind governments, policymakers and AI companies to pay attention to the negative effect of AI defeating people and take reasonable steps to alleviate this negative effect. The authors help consumers rationally understand this phenomenon and correctly control and reduce unnecessary negative emotions in the AI era.

Originality/value

This paper is the first study to examine the adverse effects of AI defeating humans. The authors contribute to research on the dark side of AI, the outcomes of competition matches and the method to analyze emotions in user-generated content (UGC).

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 2 September 2024

Jodie Moll, Soon Yong Ang, Chamara Kuruppu and Pawan Adhikari

This paper examines the Australian and New Zealand government’s wellbeing budget reforms.

Abstract

Purpose

This paper examines the Australian and New Zealand government’s wellbeing budget reforms.

Design/methodology/approach

The paper describes the development of wellbeing budgeting in Australia and New Zealand based on an analysis of official websites, documents and media sources.

Findings

Both governments have experienced challenges identifying measures representing different areas of wellbeing and recognising the connections between the measures applied. They have found it difficult to access reliable data. The development of wellbeing budgeting also raises questions about participation, data reporting, and presentation, which can impact its efficacy.

Research limitations/implications

The paper outlines practical challenges governments face in creating and using wellbeing budgets. It proposes a future research agenda to deepen our understanding of these issues and their social and economic implications. The scope of the study is limited to publicly available documents.

Originality/value

This is one of the few studies investigating wellbeing budgeting, which has evolved as an important tool for public governance. Therefore, the study’s findings may draw substantial interest and attention from practitioners, researchers and government policymakers wanting to integrate these reforms into their governance machinery.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 27 August 2024

Rabih Nehme, ALCheikh Edmond Kozah and Sandra Khalil

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore…

Abstract

Purpose

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore changes in DAB among experienced/inexperienced auditors as well as differences between male/female auditors while facing time budget and time deadline pressures.

Design/methodology/approach

This study uses surveys administered to a group of junior auditors joining a Big 4 firm in the UK and compares the results to surveys completed by the same group of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline.

Findings

The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender, inexperienced male auditors are more accepting of DAB when compared to their inexperienced female counterparts. Female auditors surveyed in both time periods seem to be unfavorable of DAB.

Originality/value

The uniqueness of this study derives from the fact that it explores the same group of auditors and assesses variances in their perception of DAB in two different periods over a passage of three years during which inexperienced auditors become experienced.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 2 September 2024

Inmaculada Beltrán-Martín, Juan Carlos Bou-Llusar, Beatriz García-Juan and Alejandro Salvador-Gomez

The purpose of this paper is to bring new insights into the underexplored mediating role of psychological empowerment (PE) in the link between high-performance work systems (HPWS…

Abstract

Purpose

The purpose of this paper is to bring new insights into the underexplored mediating role of psychological empowerment (PE) in the link between high-performance work systems (HPWS) and employees’ affective commitment. Furthermore, given the distinct behaviour that the different dimensions of PE have shown in previous studies, we have followed the call for more empirical research in this field by considering such specific dimensions. Thus, the present paper examines, from a multilevel perspective, the extent to which Spreitzer’s (1995) employee PE dimensions (meaning, competence, self-determination and impact) mediate the relationship between HPWS and employee affective commitment.

Design/methodology/approach

A multilevel approach, with matched data from HR managers and a sample of 504 core employees in 142 Spanish firms, is used to test the hypotheses through structural equation modelling methodology.

Findings

We corroborate that three of the dimensions of employee PE (meaning, self-determination and impact) mediate the relationship between HPWS and employee AC.

Originality/value

The study contributes to the existing literature by elucidating the importance of generating motivating feelings in employees as a way of promoting affective reactions in organisations. More specifically, it highlights the usefulness of examining and boosting different segments of the psychological empowerment construct when seeking committed employees.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 30 July 2024

Martin Christian Höcker, Yassien Bachtal, Kyra Voll and Andreas Pfnür

With the continuing transition to hybrid working models, companies are confronted with new challenges. Location- and time-flexible working offers employees considerable advantages…

Abstract

Purpose

With the continuing transition to hybrid working models, companies are confronted with new challenges. Location- and time-flexible working offers employees considerable advantages regarding work success and, in particular, personal well-being and health. The separate effects of remote work and work autonomy on the degree of perceived burnout have already been sufficiently investigated. The influence of hybrid work, the combination of remote and in-office work together with work autonomy, on perceived burnout has yet to be investigated. Against this background, the present study examines the impact of hybrid work on perceived burnout.

Design/methodology/approach

The empirical study uses data from N = 779 German office employees. Drawing on the conservation of resources theory, the data is evaluated using regression and mediation analysis.

Findings

The results indicate a negative impact of remote work and work autonomy on perceived burnout. In addition, the effect of remote work on perceived burnout is partially mediated by work autonomy. This shows that hybrid work overall has a burnout-reducing effect.

Practical implications

Considering the workforce’s health, the results suggest that organisations should focus on hybrid working. Thus, employees should continuously be allowed to work remotely. In addition, workflows and processes should be designed to provide employees work autonomy. If organisational constraints require office presence, then the results underline the need for stress-reducing adaptation of offices.

Originality/value

The study offers first empirical results on the combined impact of remote work and work autonomy on perceived burnout. Furthermore, it provides implications for designing hybrid working environments and orientation in the ongoing return to office debate.

Details

International Journal of Workplace Health Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8351

Keywords

Article
Publication date: 13 September 2024

Naveed R. Khan, Irum Gul, Mustafa Rehman Khan, Ismail Khan and Muhammad Umar

This study examines direct effect of leader-member exchange (LMEX) and learning orientation (LEOR) on workplace innovation (WPIN) and indirect effect between underline…

Abstract

Purpose

This study examines direct effect of leader-member exchange (LMEX) and learning orientation (LEOR) on workplace innovation (WPIN) and indirect effect between underline relationships in presence of mediators such as creative self-efficacy (CRSE), thrive at work (THAW), task interdependence (TAIN) work significance (WOSI) and creative performance (CRPE). Moreover, this study investigates the serial mediating effect of CRSE, WOSI, THAW, TAIN and CRPE between LMEX, LEOR and WPIN in entrepreneurial small and medium-sized enterprises (SMEs).

Design/methodology/approach

This study collected a total of 286 usable responses from entrepreneurial SMEs in three major business cities in Pakistan. In this cross-sectional study, data were gathered through self-administered surveys using purposive sampling approach and tested hypotheses using structural equation modeling (SEM).

Findings

The findings suggested insignificant direct effect of LMEX and LEOR on WPIN in the presence of mediators. Interestingly, CRSE, THAW, TAIN and CRPE were identified as significant mediators between LMEX, LEOR and WPIN. However, WOSI was found to be an insignificant mediator in the observed context. Moreover, the results revealed significant serial mediating effect of CRSE and CRPE with work context elements such as THAW and TAIN between LMEX, LEOR and WPIN, while serial mediating effect of WOSI in underline relationships found insignificant.

Practical implications

The study emphasizes that chief executive officers (CEOs) of entrepreneurial SMEs should prioritize individual, team and organizational factors to improve WPIN for competitiveness. Entrepreneurial management should focus on building strong relationships with employees to foster creativity and create a learning-oriented work environment that improves motivation and collaboration, thereby boosting employees' CRSE and CRPE, leading to enhanced WPIN.

Originality/value

This research offered a novel research framework and identified critical mediators and serial mediators between LMEX, LEOR and WPIN for entrepreneurial SMEs in developing countries, a domain grossly underrepresented in the literature.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 24 April 2024

Yingying Huang and Dogan Gursoy

This study aims to examine the interaction effects of chatbots’ language style and customers’ decision-making journey stage on customer’s service encounter satisfaction and the…

Abstract

Purpose

This study aims to examine the interaction effects of chatbots’ language style and customers’ decision-making journey stage on customer’s service encounter satisfaction and the mediating role of customer perception of emotional support and informational support using the construal level theory and social support theory as conceptual frameworks.

Design/methodology/approach

This study used a scenario-based experiment with a 2 (chatbot’s language style: abstract language vs concrete language) × 2 (decision-making journey stage: informational stage vs transactional stage) between-subjects design.

Findings

Findings show that during the informational stage, chatbots that use abstract language style exert a strong influence on service encounter satisfaction through emotional support. During the transactional stage, chatbots that use concrete language style exert a strong impact on service encounter satisfaction through informational support.

Practical implications

Findings provide some suggestions for improving customer–chatbot interaction quality during online service encounters.

Originality/value

This study offers a novel perspective on customer interaction experience with chatbots by investigating the chatbot’s language styles at different decision-making journey stages.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

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