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This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

While existing research has explored the association between supervisor support and turnover intention among construction workers, there is a notable gap in the literature concerning the potential mediating role of work engagement in elucidating this relationship, warranting further investigation. The paper, hence, aims to examine the mediating role of work engagement in the relationship between supervisor support and turnover intention among construction workers.

Based on the quantitative research method, the hypothesis was tested. The data were collected from 144 construction professionals using a structured questionnaire. Observed variables were tested using confirmatory factor analysis, and the mediating role relationship was validated using hierarchical regression.

The outcome of this study shows a significant positive impact of work engagement and supervisor support on employee turnover intention. The study further showed that work engagement plays a mediating role in the connection between supervisory support and the intention to turnover and improve project and business performance. Turnover intention, on the other hand, negatively affects project and organizational performance.

By enhancing employee work engagement and perceptions of supervisor support, the findings of this study may aid construction organizations in making better judgments regarding the likelihood of employee turnover. The effectiveness of the project and the organization will likely be greatly impacted.

The results of this study provide supporting evidence and advance efforts at reducing employee turnover intention through work engagement and supervisor support in improving project and organizational performance.

The key to preventing employees from engaging in deceptive knowledge hiding is fostering a responsible environment. Drawing on social cognitive theory, this study aims to explore the factors that inhibit deceptive knowledge hiding and to construct potential pathways for enhancing individual moral cognition. This study further analyzes the moderating effect of leader–follower value congruence on these relationships.

Using data from 341 full-time employees in various service industries in China, this study conducted path analysis, the product-of-coefficients method and bootstrapping to test the hypotheses through a three-stage, time-lagged survey.

The empirical results show that responsible leadership is negatively associated with employees’ deceptive knowledge hiding. Employee moral reflectiveness mediates this relationship, whereas leader–follower value congruence moderates the indirect effect of responsible leadership on deceptive knowledge hiding through moral reflectiveness.

First, this study extends field research by introducing positive leadership factors to reduce deceptive knowledge hiding, whereas prior studies focused mainly on negative leadership antecedents. Second, this study sheds light on the underlying moral cognitive mechanisms and explains how responsible leadership can prevent implicit unethical behavior. Third, it reveals how leader–follower value congruence can enhance the impact of responsible leadership on moral reflectiveness, offering novel insights into the role of value-based fit in reducing deceptive knowledge hiding.

This study investigated whether job resources (i.e. strengths use support, career self-management and person–job [PJ] fit) moderate the relationship between perceived involvement in a career accident (PICA) and work engagement.

The study adopted a time-lagged design (N = 398; 69% male), and data were collected at two-point of measurements among Nigerian university academics.

Results of the present study indicated that employees with higher PICA scores reported low work engagement. Strength use support had significant direct positive main effects on employee work engagement and also produced a significant moderation effect between PICA and work engagement. Career self-management (CSM) was positively related to employee work engagement. The moderation effect of CSM on the relationship between PICA and work engagement was also significant. Results of the present study further indicated that P-J fit was related positively to work engagement and also moderated the negative relationship between PICA and work engagement.

Dearth of employment opportunities has led individuals to choose their career by chance, but empirical studies that validate this assertion are lacking. Few available studies on career accident were exclusively conducted in Western European contexts. The current study therefore deepens the understanding of career accident and work engagement in a neglected context such as Nigeria.

The aim of the study is to investigate the impact of job characteristics on gig worker performance in India. In addition, this study examines the role of work–life balance as a mediator in exploring the impact of job characteristics, namely, flexibility and job autonomy and person–job fit on gig workers performance among location-based gig workers.

A total of 266 responses were collected by gig workers using a questionnaire-based survey. The responses were analyzed using the partial least square structural equation modeling technique.

The study results indicate that factors of job characteristics and person–job fit significantly enhance the gig worker performance and also finds work–life balance as significant mediator. These results provide evidence for the hypotheses, which emphasizes that these aspects will have a beneficial effect on the performance of gig workers.

This research contributes to the field of the gig economy by empirically examining the study factors to understand the work dynamics in flexible work arrangements. Based on the findings, the gig platforms and policymakers can formulate strategies for establishing job design for enhancing work–life balance, which subsequently enhances gig workers performance.

The main objective of this study is to examine the relationship between person-organization fit (P-O fit), job satisfaction (JS), workplace spirituality (WS) and turnover intentions in small and medium-sized enterprises (SMEs) and the moderate role of WS in these relationships.

Research data were collected by cross-sectional data collection methods. The sample contains 242 employees of SMEs in Indonesia. The analytical method used to test research hypotheses is moderate regression analysis.

The results show that P-O fit is an antecedent that can reduce turnover intention. JS has a negative effect on turnover intention and WS has a negative effect on turnover intention. WS moderates the relationship between P-O fit and turnover intention and the relationship between JS and turnover intention.

This study enhances the understanding of the importance of WS in reducing employee turnover intentions. This research also contributes to the research model based on fit theory and social exchange theory.

The practical implication of this research is to improve P-O fit in employees. Managers can manage the right people for the environment and the right environment for the individual. In other words, the organization must choose both. The most basic way to create a P-O fit for employees is to recruit employees suitable to organizational goals because, in general, SMEs rarely have a written vision and mission.

Through the of spirituality in the workplace, employees will experience a sense of meaning and purpose in their work, foster a sense of unity through positive relationships and achieve alignment between personal and organizational values. Consequently, this will diminish the inclination to seek employment elsewhere.

Although turnover intention in employees is considered necessary, there is still minimal research that discusses turnover intention and WS in SMEs. To the authors' knowledge, no one has tested WS on the relationship between PO fit and JS with turnover intention in SMEs.

Despite the deployment of state-of-the-art methodologies for project management, employee turnover in projects remains high. Such turnover has significant costs in terms of replacing personnel, potential deadline overruns and financial expenditure. Employee turnover in project contexts may stem from time-related issues associated with multiple parallel projects and short deadlines. Using person–environment fit and time congruence theories, this research examines the relationship between employee turnover intentions and individual–organizational (I–O) polychronicity fit, which captures the degree of match between individuals’ and organizational preferences for focusing on multiple tasks simultaneously.

Survey data were collected from 309 software project employees in Pakistan. Hypotheses were tested using polynomial regressions and response surface modeling.

I–O polychronicity fit is related to turnover intentions. Turnover intentions are lower when I–O polychronicity fit occurs on the lower end of the polychronicity continuum, whereas turnover intentions are higher when fit is observed on the higher end of the polychronicity continuum. The relationship between I–O polychronicity fit and turnover intentions is significantly explained by exhaustion and perceptions of work overload.

The study’s insights provide recommendations for organizations to optimally manage multitasking to help retain project employees.

These findings extend our understanding of the underlying mechanisms between I–O polychronicity fit and turnover intentions. Furthermore, this research expounds on how employee exhaustion and perceptions of work overload explain the relationship between I–O polychronicity fit and turnover intentions.

This study explores the impact of ethical and authentic leadership on employees' workplace perceptions, focusing on organisational citizenship behaviour (OCB), trust in leader, commitment, employee voice and empowerment in independent hotels across two contrasting Global Leadership and Organizational Behaviour Effectiveness (GLOBE) clusters: Germanic and Middle-Eastern clusters. It examines how national culture influences these relationships in the hospitality industry.

Data were collected from 1,678 employees in independent hotels in the Germanic European cluster (Germany and the Netherlands) and the Middle-Eastern cluster (Qatar and Turkey) using selective and snowball sampling techniques. Hypotheses were tested using two-stage structural equation modelling.

Ethical leadership significantly affects employee voice in Germany and the Netherlands but not in Qatar and Turkey. Authentic leadership positively influences employee voice in Qatar, Turkey and Germany but does not significantly impact trust in leader in any of the four countries. The study underscores the role of cultural dimensions, particularly power distance, in shaping these relationships.

This research contributes to the literature by investigating the effects of ethical and authentic leadership on key organisational variables in culturally diverse contexts within the hospitality industry. The findings highlight the necessity of considering national culture in leadership practices and suggest practical implications for independent hotels to adapt their leadership approaches to enhance employee outcomes. Future research should explore cultural dimensions as moderators in organisational relationships.

Criticality cognitions regarding the same workplace event often differ between leaders and employees. Nevertheless, its consequences on employee work outcomes remain unknown. In this study, we draw on cognitive dissonance theory to examine how and why leader–employee differences in cognitions of workplace event criticality impact employee job-related outcomes.

Wu used multilevel polynomial regression analyses from a time-lagged, multi-source field study with 145 leader–employee dyads to test our proposed model.

Leader–employee differences in cognitions of workplace event criticality can bring both benefits and perils to employees. Specifically, such differences can cause employee rumination, which in turn leads to an increase in both employee voice and fatigue.

This study contributes to the event and cognitive discrepancy literature in four ways. First, prior event studies largely adopted a singular employee perspective for investigation (e.g. Chen et al., 2021; Lin et al., 2021). By examining the impacts of event criticality from the dual perspective of leaders and employees, we attain a more comprehensive understanding of the implications of workplace events in organizational life. Second, extant studies have predominantly focused on the dark side of cognitive discrepancy (e.g. Bashshur et al., 2011; Erdogan et al., 2004; Grandey et al., 2013). Our study reveals that leader–employee differences in criticality cognitions can have both a bright and a dark side on employee outcomes, offering a more balanced and dialectical view of the consequences of cognitive discrepancy. Third, drawing on cognitive dissonance theory, we introduce employee rumination as an underlying mechanism to explain the impacts of leader–employee differences in criticality cognitions on employee voice and fatigue. Finally, while prior cognitive dissonance research has primarily employed an intrapersonal perspective (e.g. Sivanathan et al., 2008; Pugh et al., 2011; Grandey et al., 2013), our study adopts an interpersonal lens and underscores that interpersonal differences in cognitions can also serve as an example of cognitive discrepancy to instigate internal dissonance processes. By doing so, we enrich our understanding of cognitive dissonance theory.

The purpose of this paper is to present an empirical analysis, which consists of interviews with executive trainee programs of three international companies. The results of this analysis offer answers to questions currently being discussed in the corporate social responsibility (CSR) literature, namely, on the effects of CSR communication on top talent attraction.

The study uses structured interviews to analyze the communication perceptions and expectations of (n = 15) top talents when making employer decisions. It compares these with the expectations and intentions of HR managers responsible for programs and communications (n = 15).

The study found that HR managers only partially reflect top talents’ specific communication expectations. In addition to the program-specific CSR content, corporate communications have an overarching optimization potential in the communication mode and information architecture. It is particularly striking that future executives proactively seek CSR content in hiring and access corporate and brand communications for this purpose.

The study was conducted during the COVID-19 pandemic, which made a digital interview setting necessary and did not allow to react in detail on every physical signal. On top, the study has only 30 participants (15 HR/15 talents) from three different talent programs.

The study identifies practical, gender-specific and industry-specific implications for corporate communications regarding content and mode of communication. Companies should specify concrete measures for recruiting future executives, but they can also indicate efforts and first initiatives, thus setting a more decisive stage for an aspiration.

The study is characterized by its unique data set. Only a few companies have explicit programs for the development of future executives. The study also examines HR managers’ communication planning and expectations and future executives’ effective communication perceptions and perspectives.