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The study, grounded on the social cognitive career theory, seeks to analyze the upshot of psychological empowerment on career satisfaction via affective commitment. The study also aims to examine the impact of the interplay among affective commitment and resilience on the career satisfaction of Indian service industry professionals.

In this study, the data has been collected from 277 employees using standardized measures from the North Indian service industry. To test the proposed model, Analysis of Moment Structures (AMOS) (Hayes, 2013) was utilized.

The outcomes of the study offered substantial support for the theorized link between psychological empowerment, affective commitment, resilience and career satisfaction. The outcomes confirmed an affirmative association concerning psychological empowerment and career satisfaction through affective commitment as a mediator and resilience as a moderator. The study concludes that the workforce with extraordinary resilience will perceive a stronger influence of psychological empowerment on career satisfaction.

The study offers a few pertinent inputs for the organizations operating in high-power distance culture to comprehend the role of psychological empowerment and “resilient attributes” of personality in developing a sense of career satisfaction amongst Indian service sector employees.

The present research examines the association between psychological empowerment, affective commitment, resilience and career satisfaction for the first time as mediated moderation model and the same has neither been examined theoretically or empirically.

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

The purpose of this paper is to evaluate if, given personal, supply-related features, and labour demand-related variables, there is a difference in the share of women finding more stable jobs with respect to men, in an eight-year time span.

Fragmentation leads to a lower probability of transitioning into more certain, full-time work positions. The authors analyse a rich cohort of dependent workers in Emilia-Romagna to investigate whether part-time jobs lead to full-time jobs in a “stepping-stone” fashion and whether this happens with the same probability for men and women. The focus is on the cost of part-time jobs rather than the contrast between permanent and temporary jobs, as often observed in the literature. The authors also evaluate the transition between part-time job formulae and open-ended work arrangements to determine whether women's transition to full-fledged, stable work positions is slightly rarer than their male counterparts. Even if the authors allow for the fact that part-time contracts can be a choice and not an obligation, these contracts generate more flexibility in managing the equilibrium between private and work life and create more uncertainty than full-time contracts because of the fragmentation associated with these arrangements.

The authors find that women have a more fragmented working career than men, in that they hold more contracts than men in the same time span; moreover, the authors find that part-time jobs act more as bottlenecks for women than for men.

The authors use a large administrative dataset with over 600,000 workers observed in the 2008–2015 time span, in Emilia Romagna, Italy. The authors can disentangle the number of contracts per worker and observe individual, anonymise personal features, that the authors consider in the authors' propensity score estimate. The authors ran a robustness check of the PSM estimates through coarsened exact matching (CEM).

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

The current digital work environment promoting a “constant-on” culture is a hotbed for cyber incivility. Thus, there is a pressing need to understand its mechanisms. This study aims to shed light on the triggers, sources and impact of rude behaviours in cyberspace. The authors also present the boundary conditions that exacerbate or alleviate the effects of such negative experiences.

Through a systematic literature review based on predefined search protocols, the authors synthesised the current knowledge on cyber incivility and identified 21 peer-reviewed research articles.

The findings reveal the different sources of cyber incivility, its personal, relational and organisational antecedents and consequences, and its personal and situational boundary conditions that curb or enhance the negative impact.

The authors unravel the main future research avenues based on the review findings by systemising knowledge on cyber incivility. Managerial efforts in the form of interventions and mitigation are also discussed to help combat this grieving issue in the workplace.

This paper presents the first systematic review of the cyber incivility literature and identifies new avenues for future research. Scholars can expand upon the findings of this study to fill gaps and move the incivility in cyberspace forward. It also offers practical insights on mitigating the advancement of such behaviours in organisations.

This study aims to measure the impact of loneliness, physical activity (PA) and self-esteem on the health of retired people and also checks the moderating role of living arrangements and gender of the elderly people on this relationship.

Four standardized scales were used in the study to measure four different constructs: Self-Worth Questionnaire, UCLA Loneliness Scale Version 3, General Health Questionnaire-28 and Physical Activity Scale for Elders. Structural equation modelling was applied to the four constructs.

The study concluded that loneliness has a negative and significant impact on the health of retired people, while self-esteem and PA have a positive and significant impact on their health.

The study is among the few to include multiple instruments to measure abstract parameters in the field of health care. The paper brings out implications not just for academicians but also for policymakers, considering the complex situation prevailing in the emerging economy.