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The purpose of this paper is to estimate the strength of the relationship between job performance and intentions to quit (ITQ), identify moderators to this relationship, and calculate the direct and indirect effects that job performance has on ITQ and turnover.

Data from 65 studies (n=17,918) were meta‐analyzed to estimate the performance‐ITQ relationship. This overall sample was separated into subgroups for moderator analyses. Meta‐analytic path analysis was used to test the hypothesized model of turnover.

Supervisor ratings of performance had the strongest relationship with ITQ (ρ=−0.16), followed by self‐ratings (ρ=−0.14), and objective measures (ρ=−0.02). Employee nationality and job type also acted as moderators. Poor performers are more likely to quit even after controlling for job satisfaction and turnover intentions, indicating that they are more apt to engage in unplanned quitting. Good performers were slightly more likely to intend to quit after controlling for job satisfaction.

Limitations on the number and type of studies available prevented a test of how performance level acts as a moderator to the job performance‐turnover relationship and may cause some of the moderator analyses to be unstable.

The findings provide for a better understanding of how employees' job performance affects their turnover decisions and how organizations can control turnover.

This is the first meta‐analysis to estimate the relationship between performance and ITQ and to test a meta‐analytic path model of the job performance‐job satisfaction‐ITQ‐turnover relationships.

This paper examines the environmental disclosure decisions of New Zealand firms in response to political costs arising from the enactment of the Resource Management Act (RMA) in 1991. Unlike prior disclosure studies, this study provides a more rigorous test of the political cost hypothesis by identifying firms that were directly affected by RMA and by measuring the change in environmental disclosures over the pre‐ to post‐RMA period. We hypothesise that the increase in environmental disclosures will be a positive function of the firm's political visibility. Using six different measures of political visibility and three composite measures derived from a factor analysis of the individual measures, the evidence indicates that, in general, politically visible firms were more likely to increase their environmental disclosures after RMA whether the change was measured on a dichotomous or continuous basis. Overall these results provide support for the political cost hypothesis.

Inspired by the dynamic changes in our daily lives enabled via quantified-self technologies and the urgent need for more studies on the human-computer interaction design mechanisms adopted by these applications, this study explores the value of user affective experience mirroring and examines the empowerment effect of meaningful gamification in a psychological self-help system (PSS) that aids people in work stress relief.

Based on an analysis of the existing systems and theories in relevant fields, we conducted mixed-method research, involving semi-structured interviews, experience sampling experiments and user bio data triangulations, to identify the benefits of user affective experience mirroring and examine the impact of visual impact metaphor–based (VIM) meaningful gamification on PSS users.

For a gamified PSS, users generally perceive VIM as arousing more feelings of enjoyment, empathy, trust and usefulness, empowering them to gain more mastery and control over their emotional well-beings, especially with relieving their occupational stress and upbringing their level of perceived happiness. Overtime, VIM-based meaningful gamification further boosts such value of a PSS.

Weaving together meaningful gamification and psychological empowerment theories, the results emphasized that successful empowerment of user through gamification in PSSs relies heavily on whether a deeper and meaningful affective connection can be established with the users, in short, “meaningful gamification for psychological empowerment”. Such an understanding, as demonstrated in our research framework, also sheds light on the design theories for persuasive technology and human influence tactics during human computer interactions.

The results of the study demonstrate to practitioners how to make the best use of gamification strategies to deeply relate to and resonate with users. Even without complicated game-play design, meaningful gamification mechanisms, such as VIM facilitate the empowerment of users while gaining their appreciation, establishing a deeper connection with them and eventually generating persuasive effects on intended future behavioural outcomes.

The effective management of work-related stress with handy tools such as a VIM-based PSS can be beneficial for many organizations and, to a large extent, the society.

This study proposed and empirically demonstrated the empowerment effect of meaningful gamification for PSS users. In this cross-disciplinary study, theories from different research domains were synthesized to develop a more thorough and multi-faceted understanding of the optimal design strategies for emerging information systems like this VIM-based PSS.

The purpose of this paper is to explore the implications of leaders’ life goals on their work related wellbeing. Self‐determination theory (SDT) asserts aspirations (life goals) pursued in terms of personal growth, health, affiliation and community support psychological wellbeing, while aspirations of wealth, image and fame thwart wellbeing. However, little is understood about the influence of life goals towards leaders’ wellbeing at work, specifically job burnout.

The study explores seven dimensions of aspirations on a sample of 386 New Zealand leaders towards emotional exhaustion and cynicism. Data were collected in two waves (1=predictors and 2=outcomes) and structural equation modeling was used to test the relationships between variables.

The study found that all extrinsic aspirations were significantly and positively correlated with job burnout, while mainly the intrinsic aspirations were significantly and negatively correlated. The structural model showed that wealth and image aspirations were positively related to emotional exhaustion and cynicism, while health aspirations were negatively related. Finally, relationship aspirations were negatively related to cynicism.

This study shows the importance of life goals and the role they play towards leaders’ job burnout. Leaders focussed on extrinsic aspirations are more likely to burnout at work than those focussed on intrinsic aspirations. Hence, what leaders focus on in terms of overall life objectives matter for their workplace wellbeing.

Findings are significant because, for the first time, relationships between the SDT dimensions associated with (a leader's) life goal orientations and job burnout has been established.

In this paper content analysis is used to examine the lobbying positions of publicly listed companies making submissions on ED 49, Accounting for Identifiable Intangible Assets. A number of content analysis measures are used in an attempt to gain additional insights into the strength of lobbying positions held. The influence of debt contracting and political costs variables upon lobbying position on capitalisation and amortisation of identifiable intangible assets is investigated. Significant relationships are found with the explanatory variables interest coverage, company size, effective tax rate and membership of a politically sensitive industry. These relationships are most consistently observed when lobbying position is measured using more basic content analysis techniques, such as sentence counts and counting the number of supporting arguments presented in submissions. Use of apparently more sophisticated techniques of content analysis fail to perform as well, possibly due to the introduction of greater subjectivity to the process.

The concept of self-regulated learning (SRL) has become increasingly important in higher educational institutes seeking to provide students with a holistic education. It is important for students entering, and faculty within higher education, to understand whether future time perspective (FTP) or self-efficacy is more predictive of self-regulation. The paper aims to discuss these issues.

Through the use convenience sampling, data were collected via an online survey from 130 undergraduate students attending universities in the United Arab Emirates (UAE). Data were analysed using regression analysis and inferential measures identifying themes in participants study habits in order to examine whether it is FTP or self-efficacy that more strongly predicts SRL behaviours.

Results suggest that self-efficacy is a much stronger predictor of SRL in undergraduate students than goal setting, as measured by FTP. Student’s most deficient SRL behaviours related to reading and comprehension of texts prescribed across modules.

Due to the fact that only an adjusted 33 per cent of self-regulation was predicted by the two variables under consideration, researchers are encouraged to identify further variables that may predict students SRL.

This paper seeks to support both students and faculty in how to draw on SRL in order to optimize students’ success in higher education.

The current research supports the identification of learning behaviours specific to branch campuses in a Middle-Eastern context.

This paper aims to examine the relationship between workplace spirituality and employee creativity and check the mediating role of psychological empowerment on this relationship.

An online survey developed with SurveyMonkeyTM has been shared via LinkedIn to 750 software professionals working in Indian origin. For data analysis, partial least squares-structural equation modeling (PLS-SEM) has been used, and for testing the mediation among the variables, Preacher and Hayes (2008) method is used.

The PLS-SEM results have revealed a significant positive relationship between workplace spirituality and employee creativity. There is also a positive relationship between workplace spirituality and psychological empowerment. Preacher and Hayes (2008) mediation results have revealed that psychological empowerment partially mediates between workplace spirituality and employee creativity.

The present study has filled the gap, which has been not addressed till this date and may be considered to be first-of-its kind study, which directly tried to understand the association between workplace spirituality and employee creativity among employees of Indian origin.

Accounting theorists agree that no comprehensive theory of accounting has yet been developed. In the absence of such a theory, the question arises whether sufficient accounting principles are created through accounting research. This article acknowledges that accounting principles are not solely the result of academic research and that current accounting practice through its standard‐setting process contributes far more to the development of accounting principles. Hence the role that accounting theory and research should play in developing accounting principles is a vital academic question. The discussion in the article focuses on the normative and descriptive (or the more modern positivistic) approach to the development of accounting theory, the positivistic nature of mainstream accounting research, a possible decision‐useful theory of accounting and the role of interpretative and critical research. All of these developments are beneficial to accounting since they open up accounting to a diversity of research approaches that will collectively improve the status of accounting research and possibly accounting theory. The role that these developments fulfil in creating appropriate accounting principles, however, is debatable.

We outline the history of a distinct accounting standard for charities. It charts the development of the first charity SORP and its subsequent failure. The paper explains the development of the current second charity SORP, and reviews three philosophical schools of accounting ‐ positivism, interpretive and critical. We critique how each perspective would define the SORP’s development. We conclude that all three philosophies provide a context which validates the purpose of the new charity accounting statement and subsequent regulation. The interpretative school, however, provides fusion between theory and current professional practice.

As academic fields increasingly turn to social action and seek partnerships with groups beyond the academy, so too are we looking for guidance. Rural sociology developed out of applying research to social action and within this field was a unique unit. The purpose of this paper is to present a history of the Division of Farm Population and Rural Life, which was part of the US Department of Agriculture from 1919 to 1953 was a pioneer in applying sociological knowledge to policy and action.

This article looks back to the history of this unit to examine the lessons to be learned.

Placing these lessons within the context of contemporary issues underscores the continuing relevance of this historical experience.

The issues surrounding engaging external partners are both particularistic and universal. However, without an historical sense of the challenges, each time we encounter them, the challenges feel new and somehow unique. This article looks back to history to examine lessons that can be learned. Placing these lessons within the context of contemporary issues underscores relevance of the historical experience from events and people that occurred several generations of professionals ago.