The majority of job demands-resources (JD-R) research has focused on identifying the job demands, job resources, and personal resources that influence engagement. The…
The majority of job demands-resources (JD-R) research has focused on identifying the job demands, job resources, and personal resources that influence engagement. The purpose of this paper is to assess the significance of proposed associations between organizationally focused resources, organizational engagement climate, and engagement.
The authors tested a model proposing that six specific organizational resources would have positive associations with organizational engagement climate, and positive direct and indirect associations with job resources and employee engagement. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) were conducted on cross-sectional survey data provided by 1,578 employees working in a range of different organizations.
The CFA and SEM analyses yielded good fit to the data. As proposed, all six organizational resources were positively associated with organizational engagement climate. Four were positively associated with job resources, and two were positively associated with engagement. Organizational engagement climate was positively associated with job resources and employee engagement. Significant indirect relationships were also observed.
Despite self-reported data and a cross-sectional design, tests of common method variance did not suggest substantive method effects. Overall, the results contribute new insights about what may influence engagement, and highlight the importance of organizational engagement climate as a motivational construct.
The research offers up potentially useful measures of six organizational resources and a measure of organizational engagement climate that can complement and broaden the current focus on job-level diagnostics. As such, targeted management action and survey feedback processes can be used to identify processes to build sustainable organizational engagement capability.
No previous research has identified a comprehensive set of organizational resources, operationalized organizational engagement climate, or examined their relationships within a JD-R context. The results suggest that the JD-R can perhaps usefully be extended to include more organizationally focused constructs.
This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.
The idea that education should be made relevant to students is long-standing and pervasive in American society. Recently, motivation scientists have clarified important…
The idea that education should be made relevant to students is long-standing and pervasive in American society. Recently, motivation scientists have clarified important characteristics of students’ relevance beliefs, ways to intervene, and individual characteristics moderating intervention effects. Yet, there has been little consideration of the role of situational constraints and sociocultural influences on students’ relevance appraisal processes. We describe how societal changes and broader educational purposes affect the issues that students consider to be relevant to their educational experiences and the values they subsequently attribute to their studies. After differentiating components of relevance and highlighting ways in which particular components may be influenced by changing sociocultural milieus, we consider the implications of these processes for the development of subjective task value beliefs. Specifically, we show how the proposed model of relevance helps to parse out aspects of relevance appraisals that can be used to differentiate between components of subjective task value and argue that there is need to expand current models proposed in expectancy-value theory (EVT). Finally, we explore how recent global events may impact the social construction of educational relevance and constrain students’ developing beliefs about the value of their educational opportunities and implications for future research and educators.
Accounting practitioners and educators agree that effective oral and written communication skills are essential to success in the accounting profession. Despite numerous…
Accounting practitioners and educators agree that effective oral and written communication skills are essential to success in the accounting profession. Despite numerous initiatives to improve accounting majors’ communication skills, many students remain deficient in this area. Communication literature suggests that one factor rendering these initiatives ineffective is communication apprehension (CA). There is general agreement that accounting students around the globe have higher levels of CA than other majors. Therefore, accounting educators interested in improving students’ communication skills need to be aware of the dimensions and implications of CA. This chapter provides a review of the relevant literature on CA, with a focus on CA in accounting majors. It also presents intervention techniques for use in the classroom and makes suggestions for future research.