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Open Access
Article
Publication date: 25 January 2024

Kornélia Anna Kerti, Marloes Van Engen, Orsolya Szabó, Brigitte Kroon, Inge Bleijenbergh and Charissa Freese

The authors conducted 22 in-depth longitudinal interviews with 11 Hungarian migrant workers in the Dutch logistics sector, before and during the COVID-19 crisis, using thematic…

Abstract

Purpose

The authors conducted 22 in-depth longitudinal interviews with 11 Hungarian migrant workers in the Dutch logistics sector, before and during the COVID-19 crisis, using thematic analysis and visual life diagrams to interpret them.

Design/methodology/approach

This study aims to contribute to conservation of resources theory, by exploring how global crises influence the perceived employability of migrant workers in low-wage, precarious work.

Findings

The authors find that resources are key in how migrants experience the valence of global crises in their careers and perceive their employability. When unforeseen consequences of the COVID-19 crisis coincided with migrants' resource gain spirals, this instigated a positively valenced career shock, leading to positive perceptions of employability. Coincidence with loss spirals led to negative perceptions.

Research limitations/implications

The authors contribute to careers literature by showing that resources do not only help migrants cope with the impact of career shocks but also directly influence the valence of global crises in their perceived employability and careers.

Originality/value

Interestingly, when the COVID-19 crisis did not co-occur with migrants' resource gain and loss spirals, migrants experienced resource stress (psychological strain induced by the threat or actual loss of resources) and no significant change in their perceptions of employability.

Details

Career Development International, vol. 29 no. 2
Type: Research Article
ISSN: 1362-0436

Keywords

Open Access
Article
Publication date: 19 June 2023

Francesco Scarpa and Silvana Signori

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a…

3124

Abstract

Purpose

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

Design/methodology/approach

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

Findings

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

Practical implications

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Social implications

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

Originality/value

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 14 July 2023

David S. Bedford, Markus Granlund and Kari Lukka

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of…

Abstract

Purpose

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

Design/methodology/approach

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

Findings

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Originality/value

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 14 February 2023

Katarina Katja Mihelič, Nada Zupan and Ajda Merkuž

At the dawn of a new decade, as ever more corporations are pursuing sustainable working conditions and advocating employee well-being, employees are increasingly tending to feel…

2355

Abstract

Purpose

At the dawn of a new decade, as ever more corporations are pursuing sustainable working conditions and advocating employee well-being, employees are increasingly tending to feel fatigued and drained by their work, which compromises their performance. Drawing on the job demands–resources model and social acceleration debate, the authors test a moderated mediation model. Specifically, the authors hypothesise that unreasonable tasks raise perceptions of emotional exhaustion when the pace of work is increased and investigate the moderating role of psychological detachment.

Design/methodology/approach

This study used a sample of 245 employees from Europe, all knowledge workers, to test the hypotheses.

Findings

Apart from unreasonable tasks being directly related with emotional exhaustion, this relationship was mediated by the perceived work pace. In addition, the authors establish psychological detachment as a relevant moderator for the mediating effect.

Practical implications

Managers and HR practitioners are equipped with a better understanding of the effects of an increasing speed of work, the conditions leading to it and the individual and organizational resources that may help to create healthy and meaningful job positions, which facilitate employee efficiency.

Originality/value

Our study expands the literature on contemporary stressors and adds to what is known about the ‘dark side’ of job demands that affect the organizational bottom-line, as well as the resource-based mechanism that can buffer the negative effects.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 1
Type: Research Article
ISSN: 2051-6614

Keywords

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