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The purpose of this study is to examine values among public sector employees. Furthermore, this study will identify differences according to several demographical variables with relevant policy making implications.

Once the literature review on public sector values and the description of the tri-axial model is presented, analysis based on a survey of 3,018 public sectors will be undertaken. The sample consists of employees working in the Government of Andalusia, Spain.

Results reveal the domination of pragmatic values, as well as values connected to the ethical axis. The study also shows how these values vary according to several demographic characteristics of the respondents, especially when considering their level of education and their respective tenure.

When managing employees from public organizations, emphasis should be given to the development of an organizational culture that represents a configuration of both pragmatic and ethical axes.

This study was tested with relatively a large sample size (more than 3,000 observations), thus adding significant and original value to the empirical test of the tri-axial model.

The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice.

The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations.

The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners.

The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role.

The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

To examine the relationships between Boyatzis et al.’s (2000) philosophical value orientations and Rahim’s (1983 & 1995) conflict management styles through an exploratory research study. The philosophical value orientations are identified as pragmatic, intellectual and human. The conflict management styles are represented as integrating, obliging, dominating, avoiding and compromising.

The author collected a sample of 161 participants gathered from Amazon’s mechanical turk digital labor pool. Participants completed a survey measuring their philosophical value orientations, conflict management styles and provided information on demographic characteristics. Statistical analysis was used to explore the relationship between philosophical value orientations, conflict management style scores and demographic characteristics.

The study demonstrated there were significant associations between the philosophical value orientations and the conflict management styles. Significant associations regarding the philosophical value orientations and conflict management styles were also found across the demographic groups.

Three philosophical value orientations were examined in this study to include pragmatic, intellectual and human; however, there are a multitude of personal and workplace values that could be further studied.

The practical implications of this study show that employees do bring into the company or organization a set of beliefs and value structures that can influence how they respond and relate to their immediate supervisor in challenging or conflicting situations.

The social implications of this study indicate employees’ behavior and reactions to their immediate supervisor are directly manipulated by the value-based system they have developed prior to joining the organization.

No prior research has examined the relationship between Boyatzis et al.’s (2000) philosophical value orientations of pragmatic, intellectual and human and Rahim’s (1983 & 1995) conflict management styles of integrating, obliging, dominating, avoiding and compromising. This study explores how philosophical value orientations are related to the five conflict management styles manifested within the organizational leader-follower dyadic relationship.

Even though both values and life roles are intensively studied topics, limited research has been conducted regarding the association between the two. In the context of the Dutch public sector, this study therefore examines how life roles and values relate to each other. Moreover, the possible role of gender within these associations is explored. Thereby, the study extends the literature in this domain and increases the understanding of how values and life roles affect the behavior. The paper aims to discuss these issues.

The paper analyzed cross-sectional survey data of 114 employees of the Dutch public sector. Values were operationalized according to the Dolan et al.'s dimensions: emotional-developmental; ethical-social; pragmatic-economic; life roles were measured as “parental” and “occupational”.

The paper found no direct association between life roles and values. However, the paper found a gender differences suggesting that the more parental role oriented a woman is, the less occupational role oriented she is. In addition, the paper found a negative association between emotional-developmental values and ethical-social values.

This study contributes to the existing literature on life roles and values by examining their mutual association. The paper found that the two concepts – although theoretically related – can be empirically distinguished. For organizations within the public sector, it is relevant to know which and how values and life roles affect their employees. Thereby, organizations can design their strategies, training and development policies, and recruitment activities in order to attract and retain (potential) employees.

The purpose of the paper is twofold. The first purpose is to provide a synthesis of the dominant cross-cultural models and to present the more recent tri-axial model as a promising alternative that responds well to the limitation of prevailing models. Consequently, the second purpose is to employ the model to explore key differences in the culture and values of public service organisations in old and new EU member states.

The paper surveyed public sector employees in four different countries, two old EU (OEU) states (Germany, The Netherlands) and two new EU (NEU) states (Estonia, Lithuania). The employees were asked to classify 60 values on the three axes of the tri-axial model and to select the five most important values in their organization. The survey replies were analyzed and mapped to facilitate comparison of the tri-axial cultural profile of the two EU clusters.

The results show differences in value orientation between the two groups of countries: the public sector in the OEU member states appears to be more ethically and less pragmatically oriented than in the NEU member states. Findings show that in the new member states, value congruence is very high across demographic groups, in contrast to the situation encountered in the OEU member states.

Further research should include more countries before generalising the conclusions of this study to the rest of the OEU and NEU countries. Furthermore, although collecting data from a homogeneous unit (e.g. public sector) suggests more valid comparison, in the future, research should strive to also examine additional units, for example private companies.

The conclusions derived from this exploratory cultural mapping provide useful knowledge for improving international collaboration across public sector organizations.

This study is the first study that maps the values in the public sector using the tri-axial model.

Customer complaints and service recovery via virtual customer service channels (VCSCs) present unique recovery situations unlike those commonly found in traditional complaint handling channels. Some of these distinct challenges include the presence of multiple customers during a recovery, which creates the possibility for uncivil customer-to-customer (C2C) exchanges to harm a complainant’s experience. To this end, this paper aims to explore customer- and firm-level aspects as they relate to social media complaint handling. A customer-level moderator (attitude toward complaining) and a firm-level moderator (relative promptness of the response) are examined.

Data from three studies use partial least squares structural equation modeling to analyze hypothetical failure and complaining scenarios on VCSCs. Study 1A (a firm’s social media channel) and Study 1B (a firm’s online support community) investigate how a complainant’s predisposition toward complaining ultimately influences their experiential value (hedonic, pragmatic and sociability) during a virtual service recovery that includes uncivil communication from another customer. Study 2 further examines how the relative promptness of a service provider’s response either before or after uncivil C2C interactions hinders a complainant’s experiential value during the service recovery encounter.

The results show support for the influence of attitude toward complaining and the relative promptness of response as impactful to a complainant’s hedonic, pragmatic and social experience in virtual service encounters that involve one customer rudely interjecting into a complainant’s online service recovery encounter.

This research is one of the first to apply both customer- and firm-level moderating aspects associated with virtual service recovery encounters. The studies quantitatively assess the moderators’ influence on online dysfunctional behavior’s relationship with C2C fairness perceptions, and the subsequent experiential value a complainant receives on VCSCs. In particular, the investigation of relative promptness of a service provider’s response is a unique conceptualization that expands prior recovery studies’ focus on promptness or quickness of a recovery. The authors put forth a more prompt response that benefits the firm by purposively and symbolically closing out the encounter on VCSC, which somewhat reduces the negative effects of rude follow-up comments. This study is also novel because of the experiential focus on C2C interactions during recovery, rather than focusing on how a firm resolves a failure. In addition, this is the first service recovery study to assess multiple types of online customer service channels. Implications are put forth for service recovery theory and managers who attend to customer complaints on virtual channels.

This paper traces an eight‐year journey along a research path in identifying the need for conception, development, and pragmatic evaluation of a new capital investment appraisal model – the financial appraisal profile (FAP) model. In many cases, existing research in developing new financial models is limited to theoretical conception rather than testing of these models in the real world. This papers sets out to address that issue.

The research methodology draws heavily on philosophical pragmatism. The paper traces a clear path, starting from the firm foundation of earlier studies, questionnaire feedback from presentations of the model, and two case studies.

The three‐stage pragmatic evaluation of the FAP model establishes the support for the model in both the academic and practical world.

Although the first two stages in the evaluation of the model may be susceptible to systemic bias, the final evaluation in practical application of the model provides credible evidence for its pragmatic support.

It is hoped that this paper will encourage other researchers to be more pragmatic in their research methodology and that practitioners will find the FAP model more effective than their existing capital investment appraisal methods/procedures.

The pragmatic diversity of the research methodology presented in this paper gives management accounting researchers’ an insight into one particular researcher's approach to such a complex issue.

The paper aims to identify the prevailing values of the public sector in Brazil, based on the tri-axial model. The study proposes to capture the dynamics between different values axes of Brazilian public sector as well as to detect cultural differences between genders, level of commitment, and nature of work. An additional contribution is expected in understanding Brazilian values at public sector as a necessary approach to obtain a new order of public administration based on efficiency.

The paper opted for an exploratory study developed within the scope of a larger study aiming to understand the meaning of values in different cultures with an exclusive focus on the public sectors. Using a pre-validated questionnaire, 137 respondents, who work on Brazilian public sector, participated in the survey. A frequency analysis was conducted for various demographic variables. Descriptive statistics were used to understand the profile of the respondents in Brazil's survey. We have used the criteria recommended to all countries that participated in the study.

This empirical work demonstrate that the methodology based on the tri-axial model was able to capture the dynamics between different values axes of Brazilian public sector as well as to detect cultural differences between genders, level of commitment and nature of work. The dominant values perceived in almost every analysis, belong to pragmatic-economic axis such as professionalism, teamwork, adventure, knowledge, and challenge. This strong orientation to pragmatism is consistent with the needs of the Brazilian public sector to have a more entrepreneurial vision and focus on optimization the use of the financial resources.

Because of the chosen sample approach, the research results may lack generalizability.

The paper includes implications for a management based on values as a model to obtain efficiency at public sector in Brazil

This research is part of an international project interesting in investigating values within different countries and cultures. It provides data from a country that belongs to an emergent group of world economy such as BRICs and has different scenery compared to traditional actors of global business.

I am the oldest daughter from a family of five girls. I was born in the 1950s and had my first real encounters with feminism as a social movement during the second wave women's liberation movement in the United States in the 1970s. This movement had an important impact on me. Despite the appeal of the women's movement for me, I lived a powerfully gendered life. I had not been allowed to read The Lord of the rings series in school because I was a girl. I detested Barbie dolls and yet was sentenced to hours of play with them if I was to have any social life at all. I had to pretend that I neither liked nor was competent at math and science. My high school boyfriend was paying me a compliment when decades after high school he told me, “At least you never let on that you were smart. I always appreciated that about you.” When I attended the first day of a basic calculus class at a public university in 1981, the professor announced, “No female has ever passed a class with me.” In 1983, I was reprimanded by my elementary school principal for wearing slacks to teach. This was reminiscent of my childhood days when my parents finally, but only, allowed me to wear trousers to school on Fridays. In 1990, my 5-year-old daughter told me, “Well, mom, everyone knows boys are smarter than girls” (of course she has since changed her mind!).

The domain of digital service not only includes digital service products made available for purchase but also the provision of digital customer service, such as customers seeking support on brands' social media channels. This type of digital customer service introduces new challenges not found in offline service recovery situations. This research highlights one such occurrence by investigating customer-to-customer (C2C) interactions during digital service recovery. In particular, dysfunctional dialog, such as online incivility (e.g. rude and insulting comments), directed at a complainant by a fellow customer is investigated.

Survey data from an online panel are utilized to test the hypothesized relationships between dysfunctional customer behavior (i.e. online incivility), C2C interactional justice, customer perceived service climate and three forms of experiential value using partial least squares structural equation modeling (PLS-SEM).

The results show that customer perceptions of the firm's service climate are negatively affected by online incivility but only when such incivility produces C2C injustice. This outcome is notable due to the strong relationship found between customer perceived service climate and the following three forms of online experiential value: sociability, hedonic and pragmatic value. Thus, a weakened service climate subsequently leads to weakened experiential value for complainants.

The theoretical implications of two nascent constructs, C2C interactional justice and customer perceived service climate, are further developed with reference to digital customer service situations. In particular, given that prior research has focused on customer perceptions of service climate in core consumption situations of enjoyable face-to-face service experiences, it has only considered optimal or extremely positive service climate assessments in non-digital contexts. This study expands the understanding of the customer perceived service climate construct by examining the implications of a sub-optimal service climate in a digital customer service situation of an unenjoyable service experience. The limitations include a small sample size, the use of hypothetical scenarios and a failure situation limited to a single industry.

Managers who oversee social media channels or online communities must be prepared to act upon C2C online incivility. Deeming such communications as innocent online chatter not worthy of company intervention is a mistake, as the results of this study show that such inaction may lead to negative customer perceptions of the digital service environment and harm the customer experience.

This work develops a greater understanding of the importance of C2C interactional justice and customer perceived service climate in online customer service situations that prior research has yet to establish. In particular, previous studies have not investigated the negative effects of a situation that produces sub-optimal customer perceptions of a service climate.