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This study looked at the impact on return‐on‐assets (ROA) of aligning budgeting and human resource management (HRM) practices with strategy. A Lisrel model was tested on 79 large Canadian and U.S. firms. Although HR policy alignment was positively associated with ROA, budgetary alignment was only positively associated with ROA in conjunction with process participation. That is, organisations performed best when the budgets were aligned with the mission of the organisation and numerous levels of the organisation had the opportunity to participate in strategy formation. Furthermore, aligned budgets did not ameliorate the negative affects of implementing a non‐participatory process of strategy formation.

Individuals normally make fairness judgements when experiencing negative outcomes on an important task, such as finding employment. Fairness is an affect-laden subjective experience. Perceptions of injustice can cause resource depletion in unemployed job seekers, potentially leading to reduced self-regulation. The purpose of this paper is to investigate the role of: first, justice perceptions during a job search and their impact on job search self-efficacy (JSSE); second, the mediating role of JSSE between justice perceptions and job search strategies; and third, associations between job search strategies and quantity and quality of job search behavior.

Unemployed individuals (n=254) who were actively searching for a job reported on their past job search experiences with respect to justice, completed measures of JSSE, and reported recent job search behavior.

Results reveal the potentially harmful impact of perceived injustice on job search strategies and the mediating role of JSSE, a self-regulatory construct and an important resource when looking for a job. Specifically, perceived injustice is negatively associated with JSSE. Reduced JSSE is associated with a haphazard job search strategy and less likelihood of exploratory and focussed strategies. A haphazard job search strategy is associated with making fewer job applications and poor decision making. Conversely, perceived justice is associated with higher JSSE and exploratory and focussed job search strategies. These two strategies are generally associated with higher quality job search behavior.

There are two major limitations. First, while grounded in social-cognitive theory of self-regulation and conservation of resources (COR) theory, a cross-sectional research design limits determination of causality in the model of JSSE as a central social-cognitive mechanism explaining how justice impacts job search strategies. Second, some results may be conservative because social desirability may have restricted the range of negative responses.

This study provides insights to individuals who are supporting job seekers (e.g. career counselors, coaches, employers, and social networks). Specifically, interventions aimed at reducing perceptions of injustice, increasing JSSE, and improving job search strategies and behavior may ameliorate the damaging impact of perceived injustice.

This study is the first to examine perceived justice in the job search process using social-cognitive theory of self-regulation and COR theory. Moreover, we provide further validation to a relatively new and under-researched job search strategy typology by linking the strategies to the quantity and quality of job search behaviors.

The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research.

The paper is structured as a literature review of the personality testing area, with particular emphasis on its application in accounting research.

The idea of personality impacting accounting has received some attention in recent years. However, it is an understudied area and the research to date is somewhat inconclusive. The findings are that over the last decade personality psychologists have made significant advances in personality theory and measurement. This paper summarizes: the theory of personality; the two most common personality typologies (i.e. the Jungian psychology‐based Myers‐Briggs Type Indicator (MBTI) and the Five Factor Model (FFM); and discusses the application of personality in accounting research.

It is somewhat problematical to draw precise boundaries that include all relevant studies, and yet exclude appropriately distant ones, as there are a number of constructs that may, or may not, be considered to be “personality”. Another limitation is that the research studies published so far do not all agree one with another.

The conclusion reached is that, while there is a role for personality/accounting research using both MBTI and FFM, research using the FFM is particularly important for analytical and predictive research in this area and to triangulate previous MBTI studies.

As a literature review, there is little that is intrinsically new here, but the juxtaposition of different approaches and findings will be informative to researchers in the area and, to a lesser extent, practitioners.

A relationship between mission and organizational performance was modeled by drawing on previous research. The model was tested with data from 83 large Canadian and US organizations. We found that mission statements can affect financial performance, however, not as one might have anticipated initially. Several mediating elements were observed to exist. For instance, “commitment to the mission” and the “degree to which an organization aligns its internal structure, policies and procedures with its mission” were both found to be positively associated with “employee behavior”. It was this latter variable which was observed, in turn, to have the most direct relationship with financial performance.

The purpose of this study is to address two gaps in the existing literature. The first is why some team members have peers depend on them for material, information, and support (referred to as initiated task interdependence) more so than do others, ceteris paribus. The second is the appropriateness of initiated interdependence given a team's composition.

In an ex post facto field study, task interdependence in 267 members of 18 intact teams were examined. The teams worked on complex and inherently interdependent tasks in a high‐technology manufacturing organization.

Whether team members perceived initiated task interdependence was explained by the degree to which members themselves depend on their peers (received interdependence), team members' belief in the value of teamwork, and team members' self‐efficacy for teamwork. As predicted, both collectivism and past job performance were associated with self‐efficacy for teamwork. The relationship between initiated interdependence and individual effectiveness was moderated by the team's collectivist orientation, such that team members were considered relatively effective by their peers when they were high in initiated task interdependence and when their team was composed of collectivists; or when they were low in initiated interdependence and when their team was composed of individualists.

Although a one‐factor test suggests that common method bias is not an overriding concern in interpreting our findings, the possibility of common method bias inflating the associates tested cannot be rules out. Also, we cannot say with certainty that exogenous variables “caused” changes in endogenous variables.

Study findings suggest ways to resolve a lack of task interdependence and the importance of team composition when considering peer performance ratings.

This paper offers a significant contribution to the literature on task interdependence and person‐group fit.

The purpose of this paper is to develop a theoretical framework to explain how leaders emerge in teams that lack a hierarchical structure. This framework emphasizes the perceptual processes through which team members determine whether or not an individual fits with the task, the group, and the situational context.

This paper builds on prior leadership research to develop a theoretical framework of emergent leadership, a testable model, and research propositions.

The authors suggest that team members’ perceptions of leadership fit depend on the potential leader's domain competence, fluid intelligence, willingness to serve, credibility, and goal attainment. A conceptual framework is developed to suggest these attributes combine to create perceptions of leadership fit that must correspond to the degree of stress in the situational context, which varies according to task criticality and time compression. The framework suggests that an individual perceived by team members to exhibit characteristics that fit with the situation will likely emerge as the leader.

This paper focusses on emergent leadership, but does not address which path to leadership may be best. Future research may also address group dynamics (i.e. cohesion or group potency) and the implications for leader emergence.

This research contributes to the discipline by suggesting a potential path of leader emergence in multiple contexts of situational stress and leader behaviors.

This study aims to understand how project leaders' interactive use of the project management control systems (MCS) impact IT project performance, by examining the mechanisms through which this relationship is enacted.

Data were collected from a cross-sectional survey of 109 IT project managers working in Canadian and USA-based organizations. A moderated mediation model was analysed by hierarchical component reflective-formative measurement modelling using PLS-SEM.

Results suggest that the leader's interactive use of project MCS is associated with IT project performance, and this relationship is partially mediated by team learning behaviour. In addition, the relationship between the interactive use of project MCS and team learning behaviour is moderated by the organization's emphasis on process accountability, with the effect being stronger under the conditions of higher emphasis on process accountability.

This study contributes to the literature on the use of controls in the IT project-based business environments by explaining how the project leader's style of use of controls influences project team learning behaviour that in turn impacts project performance. Additionally, this study extends the project governance and accountability literature by identifying and empirically examining how the perceptions of project leader's institutionalized organizational accountability arrangements moderate the impact of the interactive use of control systems on team learning behaviour. A methodological contribution of the study is the scale development to measure leader's perceptions about the organization's emphasis on process accountability.

The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity.

Survey data was collected from mid-level managers in publicly listed Indonesian companies. The data was analysed using partial least squares.

The findings indicate that while there is no direct association between an interactive use of budgets and individual creativity, an interactive use of budgets can affect individual creativity via role clarity.

This study is one of only a few studies that provide empirical evidence on the relationships between individual creativity, role clarity and the interactive use of budgets. While previous studies have been undertaken in Western countries such as the USA and the UK, this study focuses on an emerging economy – Indonesia in which firms have been trying to improve individual creativity.

The purpose of this paper is to examine the effect of shared leadership on the gap between male and female leadership influence in groups.

The leadership influence of 231 members from 28 committees was studied using a social networks methodology. Gender differences in committee members’ directive and supportive leadership influence were analyzed through two ANCOVA tests.

Results confirm significant differences between men and women’s leadership influence, as rated by their peers, using directive and supportive leader behaviors. Surprisingly, shared leadership has no significant effect on reducing this gender gap.

Results cannot be extrapolated to all other types of groups, since the committees studied have very unique characteristics due to their low typical mutual interaction.

Organizations may need to consider complementary strategies in their group leadership design to prevent the emergence of strong gender gaps when leadership is shared. These strategies could involve training members to recognize gender inequalities in leadership status and assigning leadership roles formally to ensure more equal participation in leadership.

This paper examines the promise of gender equality in shared leadership and provides empirical data that shows that this promise is not being realized.

An organization’s competitive advantage can be strengthened if they are able to identify highly creative individuals. In fact, organizational success in the 21st century may depend upon a firm’s ability to identify highly creative individuals who are able to develop novel and useful ideas, which are the outcome of creativity. The authors posit that Information Technology (IT) plays a significant role in creativity.

Applying the componential view of creativity, the authors propose the theoretically-derived concept of Individual IT Creativity (IITC). Utilizing a 5-phase methodology, the authors provide a theoretically-derived and rigorously-validated measure of IITC.

This study demonstrates that IITC is manifested in individuals who (1) possess IT expertise; (2) are motivated by IT tasks and (3) exhibit IT creativity-relevant processes. The authors then develop a scale to measure IITC and examine IITC within a broader nomological network.

This study facilitates the investigation of new streams of research into IITC, including new possible outcomes in addition to IT acceptance.