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This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps.

One-way analysis of variance, T-tests and factor analysis are used to test significant gaps that exist between expected and demonstrated skills by employers and accounting graduates using survey questionnaires and purposive sampling.

The results reveal that there are significant gaps between the expected skills of employers and the demonstrated skills of accounting graduates. The authors find generic skills to be more expected by employers, while technical skills are demonstrated most by accounting graduates. The top five skills expected by employers are: business ethics and integrity; problem solving and decision analysis; written communication skills; learning skills; and application of accounting principles.

The study focuses only on organizations that use fresh accounting graduates in Ghana. Further studies may consider other business-related fields like finance, human resource management and marketing.

The study provides insights on standards that serve as benchmarks for the conduct of accounting graduates as well as the development of accounting curriculum in Ghana. Accounting education should incorporate work-integrated learning as part of their curriculum to enable accounting graduates to solve problems and make decisions through a practical application of accounting principles, standards and concepts, especially in conducting audit and writing reports.

This study fills the gap in the literature on accounting education from employers’ perspectives in a developing country. It conducts a comparative analysis between the most important skills required by employers and the ones demonstrated by accounting graduates to provide insights on standards that should serve as benchmarks for the development of the accounting curriculum from an emerging economy perspective.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This paper aims to explore how the effect of knowledge sharing through mergers and acquisitions (M&As) on new product development (NPD) performance is contingent upon two different types of control mechanisms: behavior control and outcome control.

Leveraging the theory from transaction cost economics, this study provides answers regarding the roles of behavior and outcome controls. The hypotheses were tested empirically across a sample of 143 UK cross-border M&A firms.

The results provide the increasing call for an integrative perspective and theory in the M&A literature in that knowledge sharing through M&As is deemed decisive for NPD performance, and while both control mechanisms are effective, behavior control is more effective in enhancing NPD performance than outcome control.

The relevant M&A studies lack insights into the use of control mechanisms as a way to monitor the target firm’s behavior and performance and reduce the risk of its opportunistic behavior. Appreciating the need for M&A literature that elaborates control strategy and structure, this study incorporates behavior control and outcome control into M&A mechanisms.

Grounded in the conservation of resources theory, this study proposes the mechanisms and conditions under which customer mistreatment affects employee proactive behavior. This study focuses on insomnia as a mediating mechanism and resilience as a boundary condition for the indirect effect of customer mistreatment on employee proactive behavior via insomnia.

We conducted a single survey in two phases, with a time lag of three weeks, among 302 frontline South Korean employees. The data collected from these two points were then analyzed using hierarchical regression analysis and the PROCESS macro.

The findings demonstrated that there was a significant negative relationship between customer mistreatment and employee proactive behavior, and this relationship was mediated by insomnia. Furthermore, the results revealed that resilience moderates both the effect of customer mistreatment on insomnia and the indirect effect of customer mistreatment on employee proactive behavior through insomnia.

This research primarily focuses on Korean frontline workers, potentially limiting cultural generalizability. The reliance on self-reported data may introduce common method bias. Future studies should diversify participant demographics and utilize multi-source feedback to validate findings. Grounded in the Conservation of Resource Theory, this study underscores the neglected linkage between customer mistreatment and proactive behavior, especially in frontline employees. We introduce insomnia as a pivotal mediator, deepening our understanding of why mistreatment dampens proactivity. Additionally, we spotlight the role of resilience, revealing its buffering effect against mistreatment’s adverse outcomes.

Organizations should be aware of the detrimental effects of customer mistreatment on frontline employees, as it can hamper proactive behavior, primarily through the exacerbation of insomnia. Implementing resilience-training programs can be a proactive step, offering frontline staff tools to buffer against such negative outcomes. Managers are encouraged to recognize and address instances of customer mistreatment and prioritize employee well-being, which in turn can foster a more proactive and resilient workforce, enhancing organizational performance and customer satisfaction.

This study underscores the broader societal challenge of customer mistreatment in the service sector, highlighting its ripple effects on employee well-being and proactive behavior. It sheds light on the importance of fostering respectful interactions in public and private spaces, emphasizing mutual respect between customers and service providers. Recognizing the adverse impacts of mistreatment can prompt societal discourse on workplace ethics and encourage organizations to advocate for their employees' rights. Ultimately, nurturing a culture that condemns customer mistreatment can lead to healthier work environments, benefitting both employees and society at large.

This study presents a novel approach by investigating the impact of customer mistreatment on employee proactive behavior, considering insomnia as a mediator, a perspective that has received limited attention in existing literature. Additionally, it introduces the concept of resilience as a moderator, offering fresh insights into how individual resilience levels can affect the relationship between customer mistreatment and proactive behavior. The research goes beyond traditional analyses of workplace dynamics to explore the broader implications of these interactions on personal well-being and sleep patterns. Through the application of a moderated-mediation framework, this study enhances understanding of complex organizational behavior dynamics, particularly in the service sector, and provides valuable implications for both theoretical understanding and practical application.

Green HRM practices in the hospitality sector are now receiving growing interest. However, the extent to which these practices contribute towards employee non-green workplace outcomes remains largely unknown. This study explores the relationships among green HRM practices, happiness at work, employee resilience, and feedback-seeking behaviour.

The study employs two-wave data from a sample of 306 five-star hotel employees in India. Using partial least square-structural equation modelling, the relationships are tested.

The study’s results demonstrate that green HRM practices positively impact happiness at work, employee resilience, and feedback-seeking behaviour. Additionally, the relationship between green HRM practices and feedback-seeking behaviour and employee resilience is mediated by happiness at work.

Drawing on the Job Demands-Resources Theory, Social Exchange Theory, and Broaden and Build theory, this paper proposes that green HRM practices can contribute to happiness at work, employee resilience, and feedback-seeking behaviour.

To establish a positive connection between green HRM practices and employee outcomes, organizations must recognize the vital role played by happiness at work as a mediator. This means that organizations must implement green HRM practices and ensure their positive impact on employee happiness at work.

The originality of this research lies in its holistic approach to green HRM outcomes, suggesting that the benefits of these practices extend beyond environmental impacts to influence the psychological and behavioural dimensions of employees.