Search results
1 – 10 of 86Elizabeth Agyeiwaah, Prosper Bangwayo-Skeete and Emmanuel Kwame Opoku
Building on the social exchange theory, this study aims to investigate the impact of perceived workgroup inclusion on migrant subjective well-being, organization identification…
Abstract
Purpose
Building on the social exchange theory, this study aims to investigate the impact of perceived workgroup inclusion on migrant subjective well-being, organization identification and organizational citizenship behavior (OCB).
Design/methodology/approach
Structural equation modeling was applied to 440 surveyed migrant workers in Macau’s tourism and hospitality industry.
Findings
Perceived workgroup inclusion has a positive influence on migrant workers’ subjective well-being and organizational identification, which both in turn positively affect their OCBs.
Originality/value
Based on the social exchange theory, this study formulates a model that explains how migrant workers' inclusion impacts their well-being, identification and organizational behaviors. It provides theoretical and practical insights into how migrant workers’ inclusion could serve as a talent management strategy that promotes OCBs.
设计/方法/方法
采用结构方程模型对440名澳门旅游和服务业流动劳工进行了分析。
目的
基于社会交换理论, 本研究旨在探讨感知工作小组融入对流动劳工主观幸福感、组织认同、组织公民行为的影响。
调查结果
感知工作组融入对流动劳工的主观幸福感和组织认同有正向影响, 而反过来这两者都积极影响它们的组织公民行为。
创意/价值
本研究基于社会交换理论, 建构了流动劳工融入对其幸福感、认同和组织行为的影响模型。它为流动劳工融入如何成为促进组织公民行为的人才管理战略提供了理论和实践见解。
Diseño/metodología/enfoque
Se aplicó un modelo de ecuaciones estructurales a 440 trabajadores inmigrantes encuestados en la industria del turismo y la hostelería de Macao.
Objetivo
Partiendo de la teoría del intercambio social, este estudio pretende investigar el impacto de la inclusión percibida en el grupo de trabajo sobre el bienestar subjetivo de los inmigrantes, la identificación con la organización y el comportamiento de ciudadanía organizativa (OCB).
Conclusiones
La inclusión percibida en el grupo de trabajo influye positivamente en el bienestar subjetivo de los trabajadores inmigrantes y en su identificación con la organización, lo que a su vez afecta positivamente a su OCB.
Originalidad/valor
Basándose en la teoría del intercambio social, este estudio formula un modelo que explica cómo la inclusión de los trabajadores inmigrantes influye en su bienestar, su identificación y sus comportamientos organizativos. Aporta ideas teóricas y prácticas sobre cómo la inclusión de los trabajadores inmigrantes podría servir como estrategia de gestión del talento que promueva los OCB.
Details
Keywords
- Workgroup inclusion
- Subjective well-being
- Organizational identification
- Migrant workers
- Organizational citizenship behavior
- Social exchange theory
- :工作组融入
- 主观幸福感
- 组织认同
- 流动人员
- 组织公民行为
- 社会交换理论
- Inclusión en el grupo de trabajo
- Bienestar subjetivo
- Identificación organizativa
- trabajadores inmigrantes
- Comportamiento de ciudadanía organizativa
- Teoría del intercambio social
Petri Lintumäki and Oliver Koll
Supporting distant teams is a frequent phenomenon. Through the lens of the social identity theory, this research aims to examine differences between local and distant fans…
Abstract
Purpose
Supporting distant teams is a frequent phenomenon. Through the lens of the social identity theory, this research aims to examine differences between local and distant fans regarding drivers of team identification.
Design/methodology/approach
A multigroup structural equation model was employed. The data were collected through an online survey with 1,285 sports fans.
Findings
Team distinctiveness constitutes an important aspect fueling identification for all fans, whereas congruence between own and team personality is important for local and displaced fans only. Team prestige does not impact identification for either group.
Practical implications
To build up a base of highly identified supporters, clubs should emphasize those aspects of team brands that fans consider distinctive. When targeting local fans, clubs should also focus on communicating the brand's unique personality aspects.
Originality/value
This is the first study that assesses the potential differences behind fans' social identification with local and distant teams.
Details
Keywords
Maria Cristina Zaccone and Matteo Pedrini
Although the topic of inclusion has become a hot and unavoidable issue for organizations, research on how this topic is being addressed in companies is still almost nonexistent…
Abstract
Purpose
Although the topic of inclusion has become a hot and unavoidable issue for organizations, research on how this topic is being addressed in companies is still almost nonexistent. How do HR managers promote workplace inclusion? The objective of this study is to answer this research question.
Design/methodology/approach
The results are based on evidence that emerged during in-depth interviews conducted with 16 human resources professionals from the world of large-scale retail trade, as well as from the analysis of documents and reports produced by the companies in which the interviewed professionals work.
Findings
The findings reveal that the promotion of corporate inclusion is not only aimed at satisfying the need for belongingness and uniqueness. It is also aimed at satisfying two other types of human needs, namely, the human need to share and the human need to be impactful. In addition, the results reveal that HR professionals promote workplace inclusion through six initiatives that can be traced to two main ways in which inclusion is conceived.
Originality/value
Even though there is an extensive number of studies aimed at defining and measuring the construct of workplace inclusion, progress has not been made in understanding how HR professionals promote inclusion. This study covers this literature gap by bringing to light the existence of two main meanings associated by HR professionals to workplace inclusion: extensive inclusiveness and narrow inclusiveness.
Details
Keywords
Ana Rita Gonçalves, Diego Costa Pinto, Saleh Shuqair, Anna Mattila and Anel Imanbay
This paper aims to bridge the extended reality framework and the luxury hospitality literature by providing insights into how immersive technologies using artificial intelligence…
Abstract
Purpose
This paper aims to bridge the extended reality framework and the luxury hospitality literature by providing insights into how immersive technologies using artificial intelligence (AI) can shape luxury value and consumer differentiation.
Design/methodology/approach
The authors conducted three experimental studies comparing immersive AI versus traditional hospitality across luxury contexts (hotels, restaurants and spas). Study 1 investigates the effect of immersive AI (vs traditional hospitality) on customers’ behavioral intentions and the need for differentiation using virtual-assisted reality. Study 2 tests the underlying mechanism of the need for differentiation and luxury value in an augmented reality context. Study 3 provides additional support for the proposed underlying mechanism using virtual-assisted reality in luxury hospitality.
Findings
The findings reveal that immersive AI (vs traditional) luxury hospitality reduces customers’ behavioral intentions of using such services and perceived luxury value. Moreover, the findings indicate that the intention to use immersive AI (vs traditional) luxury hospitality services is contingent upon customers’ need for differentiation.
Originality/value
The findings have important theoretical and managerial implications for immersive technologies in luxury hospitality. They shed light on the dynamics between integrating immersive AI into luxury hospitality and its impact on customers’ differentiation motives and perceived luxury value. The findings reveal the detrimental effect of using immersive AI (vs traditional hospitality) within this context.
Details
Keywords
This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This…
Abstract
Purpose
This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).
Design/methodology/approach
This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.
Findings
The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.
Research limitations/implications
A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.
Originality/value
This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.
Details
Keywords
Loi Anh Nguyen, Rebecca Evan, Sanghamitra Chaudhuri, Marcia Hagen and Denise Williams
Organizations increasingly use inclusion initiatives to reflect a meaningful involvement of their entire workforce as part of their larger diversity, equity and inclusion (DEI…
Abstract
Purpose
Organizations increasingly use inclusion initiatives to reflect a meaningful involvement of their entire workforce as part of their larger diversity, equity and inclusion (DEI) strategies. However, the conceptualization of inclusion and its impact on larger DEI efforts and the organization remains unclear, coupled with the organizations’ struggles to find ways to embrace and advance inclusion. Hence, the purpose of this study is to synthesize ways of inclusion conceptualizations and review empirical evidence related to inclusion.
Design/methodology/approach
The authors conducted a literature review using the method of scoping review coupled with topical cluster mapping techniques.
Findings
The authors captured three ways of inclusion conceptualizations and provided an overview of topic clusters related to inclusion and its measurement tools. The authors also proposed a path model of inclusion based on emerging empirical evidence related to inclusion in the workplace.
Originality/value
To the best of the authors’ knowledge, this is one of the pioneering efforts to provide a much-needed review of inclusion in the workplace, which provides guidance for further research and practice to fulfill the goal of inclusion for all in the current workplace.
Details
Keywords
This paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of…
Abstract
Purpose
This paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of internal and external supervision.
Design/methodology/approach
The authors draw on a sample of Chinese non-financial A-share-listed firms from 2013 to 2020 to explore the effect of ESG ratings on leverage manipulation. Robustness and endogeneity tests confirm the validity of the regression results.
Findings
ESG ratings inhibit leverage manipulation by improving social reputation, information transparency and financing constraints. This effect is weakened by internal supervision, captured by the ratio of institutional investor ownership, and strengthened by external supervision, captured by the level of marketization. The effect is stronger in non-state-owned firms and firms in non-polluting industries. The governance dimension of ESG exhibits the strongest effect, with comprehensive environmental governance ratings and social governance ratings also suppressing leverage manipulation.
Practical implications
Firms should strive to cultivate environmental awareness, fulfil their social responsibilities and enhance internal governance, which may help to strengthen the firm’s sustainability orientation, mitigate opportunistic behaviours and ultimately contribute to high-quality firm development. The top managers of firms should exercise self-restraint and take the initiative to reduce leverage manipulation by establishing an appropriate governance structure and sustainable business operation system that incorporate environmental and social governance in addition to general governance.
Social implications
Policymakers and regulators should formulate unified guidelines with comprehensive criteria to improve the scope and quality of ESG information disclosure and provide specific guidance on ESG practice for firms. Investors should incorporate ESG ratings into their investment decision framework to lower their portfolio risk.
Originality/value
This study contributes to the literature in four ways. Firstly, to the best of the authors’ knowledge, it is among the first to show that high ESG ratings may mitigate firms’ opportunistic behaviours. Secondly, it identifies the governance factor of leverage manipulation from the perspective of firms’ subjective sustainability orientation. Thirdly, it demonstrates that the relationship between ESG ratings and leverage manipulation varies with the level of internal and external supervision. Finally, it highlights the importance of governance in guaranteeing the other two dimensions’ roles by decomposing overall ESG.
Details
Keywords
Indu Nath Jha, Durba Pal and Subhadip Sarkar
The purpose of this study is to investigate the impact of Inclusive Leadership (IL) and Organizational Justice (OJ) on employees’ Happiness at Work (HAW). Utilizing a mediation…
Abstract
Purpose
The purpose of this study is to investigate the impact of Inclusive Leadership (IL) and Organizational Justice (OJ) on employees’ Happiness at Work (HAW). Utilizing a mediation mechanism, the study additionally uncovers the mediating impact of Workplace Inclusion (WI).
Design/methodology/approach
The research involved a cross-sectional study with a quantitative methodology, collecting data from 311 employees working in IT sector firms in India by administering standardized questionnaires. Statistical analyses, including Partial Least Square Structural Equation Modelling using SmartPLS4.0, were conducted to examine the relationship between constructs.
Findings
The hypothesized mediation model was supported. WI mediated the relationship partially between OJ and HAW, whereas there is a full mediating effect of WI on the IL–HAW relationship. Overall, the study shows that by providing fair treatment, inclusive leaders promote inclusivity among employees, further enhancing HAW.
Research limitations/implications
The study’s implications suggest that leaders, with their inclusive behaviour and fair practices, can have a significant positive impact on employees’ workplace happiness when accompanied by a sense of inclusivity among employees.
Practical implications
Organizations and leaders can utilize this study’s findings to promote inclusiveness and HAW, which can be a key to organizational growth and development in a post-pandemic era.
Originality/value
This study contributes to the research literature by addressing the unexplored relationship between IL, OJ and HAW. The exclusive as well as inclusive focus on the mediating role of WI adds new insights and enriches the understanding of the intricate conceptualization of the variables under study.
Details
Keywords
This study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal…
Abstract
Purpose
This study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal and failure (PAF) activities in a company's internal value chain will be the starting point of SCM implementation.
Design/methodology/approach
This study begins by establishing value chain and quality costs as the scope of conceptual analysis. Discussions on the interrelationships between activities, quality and costs were gathered to clarify conceptual and practical gaps in the scope of the study. The PAF quality cost model is applied to find viable, practical solutions. The costs of activities will serve as performance indicators.
Findings
The PAF quality cost model depicts opportunities to lower costs and increase profit in a business simultaneously; current poor quality costs are the benchmark. Identifying PAF activities and costs in the business value chain and linking it with others is crucial in evaluating SCM applications. These linkages will generate a Quality Cost Chain (QCC). The leading indicator of improvement is a higher ratio between new possible failure costs (FC) and the combination of prevention and appraisal costs (PAC) than the current value, followed by a lower total quality cost (TQC). The subsequent attention is a lower ratio between the appraisal cost (AC) and prevention cost (PC). Mathematically, for assessing the operability of new quality-related activities, ΔPACnew < ΔFCnew, TQCnew < TQCcurrent, (FC/PC)new>(FC/PC)current and (AC/PC)new<(AC/PC)current are proposed as feasible conditional-quantitative improvement criteria.
Research limitations/implications
This study only discusses the relationship between quality costs and activities related to quality management in the PAF quality cost model, not cost behavior. This limitation opens up opportunities for future research that intends to link QCC with cost behavior in the context of managerial accounting and Strategic Cost Management. The use of QCC in certain industrial areas is the next research opportunity. The variety of PAF activities this study addresses originates from a wide range of industrial sectors; QCC research by sector may produce unique industrial quality cost phenomena.
Practical implications
QCC will make it easier for managers to evaluate how strategically their departments or activities contribute to quality costs at the departmental or organizational level, as well as to effectively and efficiently improve quality cost performance.
Originality/value
The quality-related activity and quality cost issues are still rarely treated as subjects of research studies in the field of Strategic Cost Management. Even so, the discussion tends to be very broad, complex and difficult to apply. This study combines a simple diagrammatic and mathematical approach to simplify the discussion and, at the same time, manage the value of strategic quality management.
Details
Keywords
Vera Rebiazina, Elena Sharko and Svetlana Berezka
The paper aims to reveal the impact of relationship marketing (RM) practices adopted by companies in emerging markets on their market and financial performance (FP) over a…
Abstract
Purpose
The paper aims to reveal the impact of relationship marketing (RM) practices adopted by companies in emerging markets on their market and financial performance (FP) over a long-term, 13-year perspective.
Design/methodology/approach
The research design combines primary empirical data from 229 Russian companies, based on the Contemporary Marketing Practices (CMP) survey, and objective FP data from official statistical databases for 2008–2020 to verify the impact of RM practices on market and FP in the long term.
Findings
The research underlines the significant impact of RM practices. It is important to notice that the effect of product development (PD) on marketing performance is mediated by competitor orientation. PD affects market and FP, whose roles vary with the return on assets (ROA).
Research limitations/implications
Research design supplements the subjective survey data with the objective FP data on the ROA to avoid common method bias.
Practical implications
Implementation of RM practices by Russian companies can increase their effectiveness of performance in the long term.
Originality/value
This research shows the positive impact of RM practices on the FP of Russian firms over the past 13 years.
Details