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This study aims to explore how individual-level and organizational-level factors interact to influence pay information (PI) seeking and PI sharing preferences in PI conversations (i.e. the face-to-face communications context). The authors examine how an individual’s judgment of their pay relative to others – or pay equity perception – affects their PI seeking and PI sharing preferences and how those relationships are affected by organizationally created pay transparency policies and pay transparency practices.

Using a 2 × 2 × 2 experimental design on the MTurk platform, the authors used a scenario-based prompt method to manipulate employee perceptions of pay equity and organizational pay transparency and tested those effects on employee pay disclosure preferences. The authors consider both pay policy and pay practice dimensions of pay transparency and both PI seeking and PI sharing dimensions of pay disclosure preferences. The final sample had 597 participants.

The authors find employees’ pay equity perceptions are negatively related to PI seeking behaviors and are even more so when organizations have restrictive pay transparency policies. Also, both pay transparency policy and pay transparency practice increase PI sharing preferences.

The authors provide insight into how individual perceptions drive pay disclosure motivations and the role of organizational policy and practice in influencing pay disclosure preferences within PI conversations. The authors provide insight into the antecedents that shape pay disclosure preferences, which lead to a both PI conversations among coworkers and an increase in one’s pay understanding. This study shows the contextual nature of PI seeking and PI sharing preferences, which are a motivational antecedent to pay-related sensemaking behaviors.

Conceptually, pay transparency is in its infancy. But it is highly likely to stay – and organisations need to get their head around it before they are caught on the back foot. This study will advise organisations on their approach to total compensation and performance.

This study specifically focused on the following: There are many positives, not least saving time and effort, plus creating synchronicity between expectations from the moment a role is advertised to the moment someone leaves. The difficulty is the current cost of living crisis – for some employees, full pay transparency will show that they are already well paid, whereas others will feel frustrated with their pay, as well as any pay freezes. Transparency also needs to go deeper than the pay itself and should factor total compensation and “life” at the organisation. It needs to show flexible working, supporting employees as people – the employee value proposition.

Pay transparency is harder to unpick and reshape than it is to implement from the start. So, it is more common for start-ups than those with decades of legacy processes across countries, sites, entities or linked, perhaps, to length of service. However, that is out of line with the expectations of many in the modern workforce. Many organisations are being challenged, plus there is a risk that they are seemingly hiding something. There are, too, significant variations between industries, which creates complexities.

This paper is written exclusively for strategic HR review.

With pay transparency (PT) as an emerging trend in organizations around the world and the European Union promoting open pay regulations, PT is of increasing interest to scientists, managers and policymakers. However, it is still unclear what people think about PT and what theoretical perspectives might explain people's views on transparent pay. Therefore, the purpose of this paper is to explore and systematize opinions about PT and to propose theoretical frameworks to understand different reactions to it.

Qualitative reflexive thematic analysis of the Internet debate that emerged in Poland in 2019 in response to the proposition of new law regulations aimed to improve PT by introducing obligatory pay ranges in job offers.

The author's analysis revealed a set of 41 specific and often opposite opinions about PT, which allow for the systematization of hopes and concerns related to PT around the 7 favorable and 6 unfavorable higher-order themes.

The author's results might inform policymakers and managers about the possible risks and benefits of PT implementation. Revealed opposite opinions about PT raise awareness that PT policies, while solving some social problems, might simultaneously create others.

The author provides new insights into opinions that people hold about transparent pay based on real-world data. The author suggests theoretical perspectives for understanding and predicting reactions to PT, such as Hobfoll's Conservation of Resources Theory and Adam`s Equity Theory. Based on this, the authors propose that opposite opinions about PT might be explained by (a) perceived pay dispersion fairness and (b) perceived PT costs-benefits ratio.

Little research is devoted to how salary allocation processes interfere with gender inequality in talent development in universities. Administrative data from a university indicated a substantial salary gap between men and women academics, which partially could be explained by the unequal distribution of men and women in the academic job levels after acquiring a PhD, from lecturer to full professor, with men being overrepresented in the higher job levels, as well as in the more senior positions within each job level. We demonstrated how a lack of transparency, consistency and accountability can disqualify apparent fair, merit-based salary decisions and result in biased gender differences in job and salary levels. This chapter reflects on how salary decisions matter for the recognition of talent and should be an integral part of talent management.

The global non-attainment of the Sustainable Development Goal (SDG) 5 indicates the issue of rising gender inequality. Educated women shying away from the labor force is worsening it. The labor market dynamics might shape the female labor force participation (FLFP). The present study recommends a policy framework by analyzing this dynamism across 125 countries over 1990–2020.

The Two-step System Generalized Method of Moments is used to address endogeneity bias. Dynamism in policy environment is captured by relaxing the Ceteris Paribus condition in the empirical model.

Results show that the moderation of labor market factors has increased with the attainment of Secondary and Tertiary Education. Results also highlight that these factors promote FLFP through prospective opportunities but also hinder female participation through employer’s discrimination despite educational attainment.

Studies have examined the role of education on FLFP. However, prior research has not investigated the role of labor market factors in influencing the impact of education on FLFP. The consideration of these factors will help in addressing the global policy lacuna by recommending a policy framework for enhancing FLFP through internalization of the externalities exerted by the labor market factors, and thereby, help the countries attaining the SDG 5 objectives.

Purpose: The COVID-19 pandemic has been a good example of a Volatility, Uncertainty, Complexity, and Ambiguity (VUCA) world. Higher educational institutions (HEIs) have faced a massive hit because the jobs in this industry have become unexpected. Considering the most valuable assets ‘Teachers’ crunched in the VUCA crisis, the study intends to determine if personal harmony (PH) and organisational citizenship behaviour (OCB) would enhance teachers’ job satisfaction (JS).

Design/methodology/approach: Data are collected from the teachers of Indian HEIs and teachers who have experienced the impact of the COVID-19 catastrophe (VUCA). Considering the pandemic restrictions, data have been collected through an online survey (N = 364).

Practical Implications: PH is an individual’s internal quality and attribute that cannot be developed on force or situational need. Even in an uncertain situation, teachers have tried their best to contribute through professional service. Hence, people who possess PH contribute their best even though unsatisfied with their jobs.

Originality/value: This study has focused on finding the relationship between two different variables, PH and OCB (which has not been explored in Asian countries, majorly in India, where it has a vast cultural diversity and structure influencing the educational policies) that hinders the factors influencing JS, where these two variables are highly influenced by hygiene factors such as values, culture, ethical standards, personal belief, leadership styles, and fair treatment showcased by the organisations/institutions.

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

Existing literature demonstrates the important role of information transparency in enterprise development and market surveillance. However, little empirical research has examined the information transparency effect in supply chain management. This study aims to fill this gap by exploring the significant role of information transparency on supply chain financing and its mechanism, taking trade credit as the starting point.

From the data set comprising 3,880 Chinese firms with A-shares listed on the Shenzhen and Shanghai Stock Exchanges from 2011 to 2020, we obtain the basic picture of information transparency and trade credit. Panel fixed effects regression is used to test the hypotheses concerning the antecedents to trade credit.

The empirical results show that: first, information transparency can significantly support corporate access to trade credit and is found to facilitate financing by mitigating perceived risk. Second, among companies with higher levels of financing constraints, weaker market power and more concentration of suppliers, information transparency promotes trade credit more markedly. Third, the outbreak of COVID-19 causes a substantial increase in uncertainty and risk in external circumstances and then the effect of information transparency is weakened. Fourth, the contribution to trade credit is likely to be stronger for disclosures containing management transparency elements compared to single financial transparency.

To the best of our knowledge, this study is one of the first to explore the positive role of information transparency to supply chain financing, which to a certain extent makes up for the lack of information transparency research in the supply chain. It provides new ideas for enterprises to obtain trade credit financing and promote the improvement of supervision departments’ disclosure policies.

The purpose of this study to improve the efficiency of customer acquisition and retention through the design of salary information disclosure mechanism.

This study develops a stylized game-theoretic model of delegating customer acquisition and retention, focusing on how firms choose delegation and wage information disclosure strategy.

The results confirm the necessity for enterprises to disclose salary information. When sales agents are risk neutral, firms should choose multi-agent (MA) delegation and disclose their wages. However, when agents are risk averse, firms may disclose the wages of acquisition agents or both agents in MA delegation, depending on the uncertainty of the retention market.

This paper contributes to the literature on delegation of customer acquisition and retention and demonstrates that salary disclosure can be used as a supplement to the incentive mechanism.

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.

The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.

Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.

Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.

To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.