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Article
Publication date: 5 October 2010

Silvia Jordan and Corinna Treisch

Research to date has reported ambiguous results on the influence of tax concessions on retirement savings decisions. The purpose of this paper is to investigate the…

Abstract

Purpose

Research to date has reported ambiguous results on the influence of tax concessions on retirement savings decisions. The purpose of this paper is to investigate the influence of tax concessions on private retirement investment decisions by analyzing actual retirement decision processes and the rationales behind these decisions in‐depth.

Design/methodology/approach

Qualitative semi‐structured interviews on actual retirement savings decisions were conducted with private investors (17) and their respective bank advisors (5). Decision‐making rationales are analysed by means of semantic and causal coding of verbal data as well as by highlighting the complexities of decision processes represented in individual investment narratives.

Findings

Results indicate that taxes do not matter much, neither during the decision to join a private retirement plan, nor when choosing a specific investment product. Financial planning for retirement consists of saving disposable income instead of the required savings premium and choosing a secure type of investment which yields more than a savings account. Savers do not base their decisions on calculating and comparing rates of return or tax benefits. Instead, comparatively unqualified relatives as well as bank advisors and the desire for trust and security are of major relevance.

Research limitations/implications

The generalization of results is limited in so far as they refer to a relatively small interview sample. The study shall thus prompt further research that takes the decision‐making context and the interrelation between several context factors systematically into account.

Originality/value

The study is of value in that it highlights the difficulties private investors' experience when making actual – rather than hypothetical – retirement savings decisions and the rationales behind seemingly “imperfect” decisions. It shows that retirement savings decisions are heavily linked with the social decision‐making context. These results are closely linked to the recent debate on “responsibilization”, critical perspectives on the tendency of states to hold individuals increasingly accountable for aspects of market governance and social security.

Details

Qualitative Research in Financial Markets, vol. 2 no. 3
Type: Research Article
ISSN: 1755-4179

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Book part
Publication date: 7 August 2019

Marian Konstantin Gatzweiler and Matteo Ronzani

This study explores how thinking infrastructures can orchestrate collective sensemaking in unstable and socially contested environments, such as large-scale humanitarian…

Abstract

This study explores how thinking infrastructures can orchestrate collective sensemaking in unstable and socially contested environments, such as large-scale humanitarian crises. In particular, drawing from recent interest in the role of artifacts and infrastructures in sensemaking processes, the study examines the evaluative underpinnings of prospective sensemaking as groups attempt to develop novel understandings about a desired but ambiguous set of future conditions. To explore these theoretical concerns, a detailed case study of the unfolding challenges of managing a large-scale humanitarian crisis response was conducted. This study offers two contributions. Firstly, it develops a theorization of the process through which performance evaluation systems can serve as thinking infrastructures in the collaborative development of new understandings in unstable environments. Secondly, this study sheds light on the practices that support prospective sensemaking through specific features of thinking infrastructures, and unpacks how prospective and retrospective forms of sensemaking may interact in such processes.

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Article
Publication date: 5 October 2010

Bruce Burton

Abstract

Details

Qualitative Research in Financial Markets, vol. 2 no. 3
Type: Research Article
ISSN: 1755-4179

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Book part
Publication date: 15 July 2019

Samantha L. Jordan, Andreas Wihler, Wayne A. Hochwarter and Gerald R. Ferris

Introduced into the literature a decade ago, grit originally defined as perseverance and passion for long-term goals has stimulated considerable research on positive…

Abstract

Introduced into the literature a decade ago, grit originally defined as perseverance and passion for long-term goals has stimulated considerable research on positive effects primarily in the academic and military contexts, as well as attracted widespread media attention. Despite recent criticism regarding grit’s construct and criterion-related validity, research on grit has begun to spill over into the work context as well. In this chapter, the authors provide an overview of the initial theoretical foundations of grit as a motivational driver, and present newer conceptualizations on the mechanisms of grit’s positive effects rooted in goal-setting theory. Furthermore, the authors also draw attention to existing shortcomings of the current definition and measurement of grit, and their implications for its scientific and practical application. After establishing a theoretical understanding, the authors discuss the potential utility of grit for human resource management, related to staffing and recruitment, development and training, and performance management systems as well as performance evaluations. The authors conclude this chapter with a discussion of necessary and potential future research, and consider the practical implications of grit in its current state.

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Article
Publication date: 18 April 2016

Lukas Goretzki and Martin Messner

This paper aims to examine how managers use planning meetings to coordinate their actions in light of an uncertain future. Existing literature suggests that coordination…

Abstract

Purpose

This paper aims to examine how managers use planning meetings to coordinate their actions in light of an uncertain future. Existing literature suggests that coordination under uncertainty requires a “dynamic” approach to planning, which is often realized in the form of rolling forecasts and frequent cross-functional exchange. Not so much is known, however, about the micro-level process through which coordination is achieved. This paper suggests that a sensemaking perspective and a focus on “planning talk” are particularly helpful to understand how actors come to a shared understanding of an uncertain future, based upon which they can coordinate their actions.

Design/methodology/approach

This paper builds upon a qualitative case study in the Austrian production site of an international manufacturing company. Drawing on a sensemaking perspective, the paper analyses monthly held “planning meetings” in which sales and production managers discuss sales forecasts for the coming months and talk about how to align demand and supply.

Findings

The authors show how collective sensemaking unfolds in planning meetings and highlight the role that “plausibilization” of expectations, “calculative reasoning” and “filtering” of information play in this process. This case analysis also sheds light on the challenges that such a sensemaking process may be subject to. In particular, this paper finds that competing hierarchical accountabilities may influence the collective sensemaking process and render coordination more challenging.

Originality/value

The paper contributes to the hitherto limited management accounting and control literature on operational planning, especially its coordination function. It also extends the management accounting and control literature that draws on the concept of sensemaking. The study shows how actors involved in planning meetings create a common understanding of the current and future situation and what sensemaking mechanisms facilitate this process. In this respect, this paper is particularly interested in the role that accounting and other types of numbers can play in this context. Furthermore, it theorizes on the conditions that allow managers to overcome concerns with hierarchical accountabilities and enact socializing forms of accountability, which is often necessary to come to agreements on actions to be taken.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 1
Type: Research Article
ISSN: 1176-6093

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Book part
Publication date: 16 July 2018

Shane Connelly and Brett S. Torrence

Organizational behavior scholars have long recognized the importance of a variety of emotion-related phenomena in everyday work life. Indeed, after three decades, the span…

Abstract

Organizational behavior scholars have long recognized the importance of a variety of emotion-related phenomena in everyday work life. Indeed, after three decades, the span of research on emotions in the workplace encompasses a wide variety of affective variables such as emotional climate, emotional labor, emotion regulation, positive and negative affect, empathy, and more recently, specific emotions. Emotions operate in complex ways across multiple levels of analysis (i.e., within-person, between-person, interpersonal, group, and organizational) to exert influence on work behavior and outcomes, but their linkages to human resource management (HRM) policies and practices have not always been explicit or well understood. This chapter offers a review and integration of the bourgeoning research on discrete positive and negative emotions, offering insights about why these emotions are relevant to HRM policies and practices. We review some of the dominant theories that have emerged out of functionalist perspectives on emotions, connecting these to a strategic HRM framework. We then define and describe four discrete positive and negative emotions (fear, pride, guilt, and interest) highlighting how they relate to five HRM practices: (1) selection, (2) training/learning, (3) performance management, (4) incentives/rewards, and (5) employee voice. Following this, we discuss the emotion perception and regulation implications of these and other discrete emotions for leaders and HRM managers. We conclude with some challenges associated with understanding discrete emotions in organizations as well as some opportunities and future directions for improving our appreciation and understanding of the role of discrete emotional experiences in HRM.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78756-322-3

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Article
Publication date: 16 March 2015

Marek Reuter and Martin Messner

The purpose of this paper is to examine formal participation in the early phase of the International Integrated Reporting Council’s (IIRC’s) standard-setting. The…

Abstract

Purpose

The purpose of this paper is to examine formal participation in the early phase of the International Integrated Reporting Council’s (IIRC’s) standard-setting. The objective of the paper is to shed light on the characteristics of lobbying parties and the determinants of their lobbying behavior toward the IIRC. Additionally, the most important points of contestation regarding the IIRC’s initial proposal for integrated reporting are identified and discussed.

Design/methodology/approach

The authors analyze comment letters issued toward the IIRC’s 2011 discussion paper on the basis of a content analysis. The analysis is guided mainly by Sutton’s (1984) rational-choice model of lobbying and by findings from extant financial accounting lobbying research. The analysis of the data is both quantitative and qualitative.

Findings

The paper improves the understanding of the political nature of standard-setting in the context of integrated reporting. Among other things, the authors find that comment letters toward the IIRC’s discussion paper are mainly written by large multinational firms (as opposed to small- and medium-sized ones) and by preparers (as opposed to users). The authors also observe active lobbying by sustainability service firms and professional bodies which tend to take a critical position vis-à-vis the discussion paper’s emphasis on investor needs and shareholder value creation. Moreover, the qualitative analysis reveals that respondents voice different concerns regarding, for instance, the scope of audience of integrated reporting, issues of materiality and the relationship between integrated reporting and other existing reporting frameworks.

Research limitations/implications

The analysis is limited to a consideration of the 2011 discussion paper of the IIRC. The IIRC’s more recent and forthcoming proposals will likely provide a basis to extend the paper’s findings and allow investigation of the role of lobbying for the further development of the framework.

Originality/value

The paper is, to the best of the knowledge, the first one to explore lobbying behavior by means of comment letters in the context of integrated reporting.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 12 November 2018

Rafael Heinzelmann

The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT…

Abstract

Purpose

The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system as a central reference point for organisational identity regulation and identity work.

Design/methodology/approach

The paper is based on a qualitative case study approach.

Findings

The IT system presents the central means of establishing appropriate behaviour in case organisation (“identity regulation”). At the same time, the IT system acts as a sense-giving device (“identity work”) – the central reference point for management accountants to make sense of their work. In addition, the system creates more dirty and unclean work (Morales and Lambert, 2013), producing dissonance between the business partner role and the organisational reality, which is resolved by relating dirty and unclean work through use of the SAP Enterprise Resource Planning (ERP) system.

Research limitations/implications

The paper suggests to understand IT systems as an important driver of the management accounting work shaping the occupational identity of management accountants.

Practical implications

The author aims to sensitise practitioners and organisations to the potential risks of relying too strongly on IT systems – a behaviour which can limit the professional judgement and business insight of management accountants.

Originality/value

The author contributes to the discussion on how technological disruptions, e.g. ERP implementation, Big Data, business analytics, digitalisation, change management accountants’ identity and management accounting work. The author shows how organisations establish appropriate behaviour and how management accountants make sense upon dissonances between the professional ideals exemplified by business partner role and the organisational realities.

Details

Journal of Applied Accounting Research, vol. 19 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

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Book part
Publication date: 3 June 2008

Silvia Lanfranchi, Daniela Lucangeli, Olga Jerman and H. Lee Swanson

This chapter reviews research on math disabilities (MD) from two different points of view: Italian and American. Our goal is to gain consensus on identifying the cognitive…

Abstract

This chapter reviews research on math disabilities (MD) from two different points of view: Italian and American. Our goal is to gain consensus on identifying the cognitive deficits that underlie problems associated with MD as well as to provide an overview of some of the instructional approaches to remediate these deficits. The review outlines similarities and differences in the research perspectives between the two countries. Although the results show some consensus on the identification of MD and the cognitive mechanisms associated with this deficit (e.g., working memory), some differences remain between the two research perspectives (e.g., incidence of MD).

Details

Personnel Preparation
Type: Book
ISBN: 978-1-59749-274-4

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Article
Publication date: 8 January 2018

Silvia Gherardi, Michela Cozza and Barbara Poggio

The purpose of this paper is to describe how organizational members became storywriters of an important process of organizational change. Writing became a practice…

Abstract

Purpose

The purpose of this paper is to describe how organizational members became storywriters of an important process of organizational change. Writing became a practice designed to create a space, a time and a methodology with which to author the process of change and create a learning context. The written stories produced both the subjectivity of practical authors and reflexively created the con/text for their reproduction.

Design/methodology/approach

A storywriting workshop inspired by a processual and participatory practice-based approach to learning and knowing was held in a research organization undergoing privatization. For six months, 31 organizational members, divided into two groups, participated in writing one story per week for six weeks. The written story had to refer to a fact that had occurred in the previous week, thus prompting reflection on the ongoing organizational life and giving a situated meaning to the change process.

Findings

Storywriting is first and foremost a social practice of wayfinding, that is of knowing as one goes. Writing proved to be an effective practice that involved the authors, their narratives and the audiences in a shared experience where all these practice elements became connected and through their connection acquired agency.

Originality/value

Narrative knowledge has been studied mainly in storytelling, while storywriting by organizational members has received less attention. This paper explores storywriting both as a situated, relational and material practice and as the process that produces narratives which can be considered for their content and their style.

Details

The Learning Organization, vol. 25 no. 1
Type: Research Article
ISSN: 0969-6474

Keywords

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