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Article
Publication date: 19 October 2022

Caroline de Oliveira Orth, Daniela D’Incao Marrone and Clea Beatriz Macagnan

This systematic literature review aims to identify how literature approaches motivations for committing fraud in financial statements and presents a framework on these motivations…

Abstract

Purpose

This systematic literature review aims to identify how literature approaches motivations for committing fraud in financial statements and presents a framework on these motivations in the light of organismic integration theory (OIT).

Design/methodology/approach

Therefore, initially, 251 articles were analyzed. Through a systematic review of the literature, 25 were submitted to content analysis.

Findings

The findings suggest that the OIT explains motivational processes neglected by traditional theories, such as the fraud triangle and agency theory. Both theories consider that all human beings are utilitarian by nature. The authors expect that the better we understand the motivational factors that contribute to the large-scale endorsement of immoral behavior, it would be easier to prevent accounting fraud incidents.

Research limitations/implications

This work went to the limit of the proposition of premises; however, other authors can be to advance to the empirical tests.

Practical implications

So, different people have different motivations for committing fraud. For this reason, it is important that organizations, auditors, regulatory and professional bodies that are engaged in combating such dysfunctional behaviors seek to know more deeply whether people are more externally or internally motivated.

Social implications

This recognition will make it possible to design adequate rules and controls, rather than assuming that everyone is equal, and will be discouraged from committing fraud only when there is a severe punishment associated with it.

Originality/value

This study adds to the stream of scholars who analyze fraud from a broader perspective than the assumption that all beings are rational and seek to maximize their well-being. However, to the best of the authors’ knowledge, this is the first study to analyze the phenomenon of fraud from the perspective of the OIT.

Details

Journal of Financial Crime, vol. 30 no. 5
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 30 October 2023

Musarrat Shaheen, Ritu Gupta and Farrah Zeba

The researchers aim to investigate the role of psychological capital (PsyCap) in facilitating intrinsic motivation and goal-commitment among employees at the workplace, affecting…

Abstract

Purpose

The researchers aim to investigate the role of psychological capital (PsyCap) in facilitating intrinsic motivation and goal-commitment among employees at the workplace, affecting outcome variables, namely, in-role and extra-role job performance.

Design/methodology/approach

Data were collected from 640 employees working in the information technology sector of India. Covariance-based structural equation modeling (CB-SEM) was used to test the hypothesized relationships.

Findings

Analysis revealed a significant positive impact of PsyCap on the two behavioral facets of job performance. Intrinsic motivation and goal-commitment were found mediating the influence of PsyCap on the two facets of job performance.

Practical implications

The information technology sector is characterised by continuous change. It requires voluntary prosocial behavior from employees, where the employees are expected to display multifaceted job performance behaviors, where they go beyond their job duties to cater for the dynamics of the IT sector. The present study provides means by which intrinsic motivated and goal-committed behavior are facilitated for both the in-role and extra-role job performance.

Originality/value

The present study is among the few preliminary studies that have provided evidence that intrinsic motivation and goal-commitment are the two variables which aid PsyCap in predicting both the prescribed and voluntary job performance behaviors.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Book part
Publication date: 2 August 2023

Denise Buiten

Filicide, the killing of a child by a parent, is one of the only crimes committed by women and men in roughly equal numbers. Women's violence against their children, however, more…

Abstract

Filicide, the killing of a child by a parent, is one of the only crimes committed by women and men in roughly equal numbers. Women's violence against their children, however, more profoundly confounds common understandings of the links between gender and family violence, leading to its ambivalent treatment within the media. When men kill their children, they are usually characterised as either monsters or as sad, failed men. When women kill their children, they are usually represented as bad mothers or mad mothers suffering under the burdens of the pathological female body. In both cases, a mental illness/distress lens is common, though how it manifests is inflected by gender. This chapter examines recent Australian news representations of maternal filicide-suicide. Focussing on the mental illness/distress frame in news, it examines the ideological work this frame does in decontextualising and de-gendering maternal filicide, framing women's mental illness/distress in ‘psychocentric’ terms that strip it of political or social significance and subjecting it to an individualised lens that obscures the gendered aetiologies of women's use of violence.

Details

The Emerald International Handbook of Feminist Perspectives on Women’s Acts of Violence
Type: Book
ISBN: 978-1-80382-255-6

Keywords

Book part
Publication date: 12 December 2023

James O. Fabionar

This chapter explores the relevance of critical race theory (CRT) and queer theory to the relational aspects of program evaluation. Often conceptual binaries that undergird…

Abstract

This chapter explores the relevance of critical race theory (CRT) and queer theory to the relational aspects of program evaluation. Often conceptual binaries that undergird traditional evaluation theory and practice (e.g., internal versus external evaluation, subjective versus objective analysis, observation versus intervention, and insider versus outsider positionalities) adversely influence rigid social roles between evaluator and participant limit a study's effectiveness in supporting programs for equity in contemporary school districts. To illustrate this approach, an array of problems within a program evaluation of a district-wide ethnic studies reform initiative is presented. Approaches to these challenges rooted in tenets of CRT and queer theory illustrate how the district was able to clarify goals and develop an effective implementation plan that focused on effective ethnic studies curriculum and pedagogy.

Details

Contextualizing Critical Race Theory on Inclusive Education From a Scholar-Practitioner Perspective
Type: Book
ISBN: 978-1-80455-530-9

Keywords

Book part
Publication date: 29 January 2024

Paulina Wojciechowska-Dzięcielak and Neal M. Ashkanasy

The question of how work motivation affects team members' tacit and explicit knowledge sharing has long puzzled organizational scholars. In this chapter, the quality of…

Abstract

Purpose

The question of how work motivation affects team members' tacit and explicit knowledge sharing has long puzzled organizational scholars. In this chapter, the quality of team–member exchange (TMX) is presented as one potential mechanism.

Approach

Key variables in the model are intrinsic and extrinsic work motivation, interactional and distributive organizational justice, tacit and explicit knowledge sharing, relationship-oriented and task-oriented TMX, organizational rules, organizational climate for trust. Separate models are developed for intrinsic versus tacit knowledge sharing.

Findings

While explicit knowledge sharing depends upon extrinsic factors such as extrinsic work motivation, task oriented TMX, distributive justice perceptions, and organizational rules, tacit knowledge sharing is dependent upon intrinsic factors such as intrinsic work motivation, relationship-oriented TMX, interactive justice perceptions, and perceptions of an organizational climate for trust.

Originality/Value

This is the first model to provide a useful framework that should enable scholars to research the factors underlying the relationships between individual employee motivation and both explicit and tacit organizational knowledge sharing.

Article
Publication date: 8 January 2024

Joseph Siu-Lung Kong, Ron Chi-Wai Kwok, Gabriel Chun-Hei Lai and Monica Law

Research on knowledge creation within eSports learning is scarce. This study extends the understanding of competition-oriented collaborative learning in eSports by examining the…

Abstract

Purpose

Research on knowledge creation within eSports learning is scarce. This study extends the understanding of competition-oriented collaborative learning in eSports by examining the relationship between the dynamics of knowledge creation modes and the continuum of the motivational profile, along with the moderating effects of mutualistic co-presence therein.

Design/methodology/approach

Participants were recruited from the community of massively multiplayer online gamers (MMOGs). Through a quantitative survey, their motivations (i.e. self-extrinsic, self-intrinsic, peer-extrinsic and peer-intrinsic motivations), knowledge creation involvements (i.e. internalization, externalization, combination and socialization) and perception of mutualistic benefit of self and peers were captured for hypothesis testing.

Findings

Significant and positive direct relationships were observed between four motivations and four knowledge creation modes. The mutualistic co-presence positively moderated the positive relationship between the self-extrinsic, peer-extrinsic and peer-intrinsic motivations and socialization. When mutualistic self-benefit were outweighed, peer-extrinsic motivated gamers became less likely to perform internalization, whereas self-extrinsic and peer-extrinsic motivated gamers were less likely to perform combination.

Originality/value

This study is among the first to rationalize the relationship between motivational profile and the dynamics of knowledge creation in eSports learning. The conceptualization of the new construct – mutualistic co-presence – using the ecological concept of symbiosis is uncommon in prior literature. The findings also demonstrate that the four modes of knowledge creation in eSports learning are continuous and interwoven; they can be initiated at any point and do not necessarily occur in a specific sequence.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 16 April 2024

Przemysław G. Hensel and Agnieszka Kacprzak

Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and…

Abstract

Purpose

Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and organization research and to use the results of this examination to offer guidelines for improving the self-correction process.

Design/methodology/approach

Study 1 analyzes co-citation patterns for 135 original-replication pairs to assess the direct impact of replications, specifically examining how often and when a replication study is co-cited with its original. In Study 2, a similar design is employed to measure the indirect impact of replications by assessing how often and when a meta-analysis that includes a replication of the original study is co-cited with the original study.

Findings

Study 1 reveals, among other things, that a huge majority (92%) of sources that cite the original study fail to co-cite a replication study, thus calling into question the impact of replications in our field. Study 2 shows that the indirect impact of replications through meta-analyses is likewise minimal. However, our analyses also show that replications published in the same journal that carried the original study and authored by teams including the authors of the original study are more likely to be co-cited, and that articles in higher-ranking journals are more likely to co-cite replications.

Originality/value

We use our results to formulate recommendations that would streamline the self-correction process in management research at the author-, reviewer- and journal-level. Our recommendations would create incentives to make replication attempts more common, while also increasing the likelihood that these attempts are targeted at the most relevant original studies.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 9 August 2022

Mohammed Aboramadan and Yasir Mansoor Kundi

Drawing upon theories of conservation of resources (COR), broaden-and-build (BnB), self-determination, and the job demands- resources (JD-R) model, this study uniquely tries to…

1818

Abstract

Purpose

Drawing upon theories of conservation of resources (COR), broaden-and-build (BnB), self-determination, and the job demands- resources (JD-R) model, this study uniquely tries to understand the mechanisms that contribute to happiness at work by proposing a model of the effects of emotional culture of joy on happiness at work, where psychological safety and relational attachments serve as intervening mechanisms among the aforesaid relationship.

Design/methodology/approach

A three-wave time-lagged study with 340 employees from Pakistani organizations was conducted. Data were analyzed using covariance-based structural equation modelling.

Findings

The results indicate that emotional culture of joy significantly predicts happiness at work. Furthermore, emotional culture of joy significantly and positively influences both psychological safety and relational attachment. Finally, the relationship between emotional culture of joy and happiness at work is found to be mediated by both relational attachment and psychological safety.

Practical implications

The results are of utmost importance as they provide insights to policy makers and organizations administrators on the value of emotional culture of joy and its contribution to employees’ wellbeing, and indeed its role in fostering important psychological and emotional resources such as psychological safety and relational attachment.

Originality/value

This study is unique for the following reasons. First, it addresses and bridges a gap pertaining to the drivers of happiness at work. Second, this is the first study that considers emotional culture of joy as an antecedent to happiness at work. Third, the employment of both psychological safety and relational attachment as intervening mechanisms in the relationship between emotional culture of joy and happiness at work has not been previously addressed in the management and wellbeing literature. Finally, the study shifts direction from studying organizational drivers (i.e. HR, organization support, etc.) of happiness at work to the examination of psychological and emotional resources that may influence happiness at work.

Details

Personnel Review, vol. 52 no. 9
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 21 August 2023

Sheela Bhargava and Renu Sharma

The study aims to examine the mediating effect of psychological well-being (PWB) on the relationship between teamwork skills and student engagement (SE) in higher education…

Abstract

Purpose

The study aims to examine the mediating effect of psychological well-being (PWB) on the relationship between teamwork skills and student engagement (SE) in higher education institutional setups.

Design/methodology/approach

The study used a triangulation mixed-methods approach. Data were collected from final-year students pursuing post-graduation and graduation in private colleges in India. In the main study, quantitative data was gathered from 276 students through a survey. The relationship among the variables-teamwork skills, SE and PWB was empirically validated through path analysis; mediation was also conducted. In the auxiliary study, qualitative data was gathered through focus group sessions and was analyzed using thematic analysis.

Findings

Results depicted that teamwork skills positively predict students' engagement with their academic program. Additionally, PWB partially mediates the relationship between teamwork skills and SE.

Originality/value

The study was conducted to expand understanding of aspects related to promoting students' engagement in HEIs in Delhi and Haryana through being attentive toward teamwork skills development and through taking care of students' PWB.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 2
Type: Research Article
ISSN: 2042-3896

Keywords

Book part
Publication date: 19 February 2024

Helen Stokes and Tom Brunzell

Abstract

Details

Implementing Trauma-informed Pedagogies for School Change: Shifting Schools from Reactive to Proactive
Type: Book
ISBN: 978-1-83797-000-1

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