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Open Access
Article
Publication date: 18 April 2024

Iryna Alves, Bruno Gregório and Sofia M. Lourenço

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by…

Abstract

Purpose

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Design/methodology/approach

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

Findings

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

Originality/value

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 27 April 2023

Asif Hussain Samo, Moomal Baig Bughio, Quratulain Nazeer Ahmed, Muzafar Ali Shah and Shafique Ahmed

The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the…

Abstract

Purpose

The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the health sector. It explains the impact of servant leadership on career competence and career adaptability with a serial mediating impact of psychological safety and proactive behavior as well as self-efficacy and proactive behavior.

Design/methodology/approach

It is a quantitative study, and it tested the suggested model in hospitals in Pakistan. The data were collected from 310 health practitioners from the hospitals, and it was analyzed with partial least square structural equation modeling.

Findings

The findings suggest that psychological safety and proactive behavior serially mediate the impact of servant leaders on career competence and career adaptability; hence, servant leadership tends to increase career competence and career adaptability of individuals. One more serial mediation has been tested with positive results between servant leadership and career competence and career adaptability.

Originality/value

The study takes a very well theoretically linked model which tests the serial mediating path of servant leadership to career competencies and career adaptability.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 25 April 2024

Seleshi Sisaye and Jacob G. Birnberg

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…

Abstract

Purpose

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

Design/methodology/approach

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Findings

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

Originality/value

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 17 April 2024

Terhi Nissinen, Katja Upadyaya, Kirsti Lonka, Hiroyuki Toyama and Katariina Salmela-Aro

The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding…

Abstract

Purpose

The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding principals’ own perceived servant leadership, stress and work meaningfulness.

Design/methodology/approach

Using latent profile analysis (LPA), two job crafting profiles were identified: (1) active crafters (55%) and (2) average crafters (45%). By auxiliary measurement-error-weighted-method (BCH), we examined whether and how job crafting profiles differed in terms of servant leadership, stress and work meaningfulness.

Findings

Active crafters reported higher than the overall mean level of approach-oriented job crafting (increasing job resources and demands), whereas average crafters reported an overall mean level of approach-oriented job crafting. Avoidance-oriented job crafting by decreasing hindering job demands did not differentiate the two profiles. Active crafters reported significantly higher servant leadership behavior, stress and work meaningfulness than average crafters.

Originality/value

Study findings provide new knowledge and reflect the implications that the unprecedented pandemic had for education. This study contributes to the existing literature within the scholarship of job crafting through empirical research during the prolonged COVID-19 pandemic. For practitioners, these study findings reflect contextual constraints, organizational processes and culture, and leadership in workplaces.

Details

International Journal of Organization Theory & Behavior, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1093-4537

Keywords

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