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Investigates the impact of locus of control and gender on the experiences and practices of accounting professionals. Also considers the impact of role overload, inter‐role conflict, and coping behaviour on these attitudes. Suggests that a complex set of forces creates differences in the extent to which an individual encounters, and is successfully able to contend with, both role overload and inter‐role conflict. Gender differences were observed in the accountants′ expressions of housekeeper role overload, volunteer role overload, and inter‐role conflict between work and spouse. Locus of control differences were present in the perceived conflict between work and self. Locus of control and gender interacted to produce differences in accountants′ expressions of overload and leisurite role overload expressed less satisfaction with their current positions and greater intentions to search for alternative opportunities. Suggests that the accounting environment may still be inhospitable for certain women attempting to realize multiple work and family obligations.

The validity of student evaluation of teaching (SET) has been continually debated in the academic community. The primary purpose of this research is to survey student perceptions to provide any evidence of inherent weaknesses in the use of SETs to measure and report teaching effectiveness accurately. The study surveyed over 500 undergraduate and graduate students enrolled in various accounting courses over two years at a large public university. Students were asked to rate several factors on their importance in faculty evaluations and identify instructor traits and behaviors warranting lower ratings. The study provides further evidence that the use of student evaluations of teaching for personnel decisions is not appropriate. Students will punish instructors who engage in a number of well‐known learning/teaching techniques, which encourages instructors to increase SET scores by sacrificing the learning process. Other measures and methods should be employed to ensure that teaching effectiveness is accurately measured and properly rewarded. Using student data as a surrogate for teaching performance is an illusionary performance measurement system.

Women in Management Review Volume 9 No. 1 of this journal contains five articles of interest. In the first, entitled “Power, Sex and Systems”, Virginia E. Schein examines the power‐related properties of professional and organisational systems and considers their influence on reactions to sexual harassment. It is argued that, when the socio‐cultural power model of male dominance operates within pluralistic/political professional and organisational systems, these systems can become breeding‐grounds for sexual harassment behaviours that are tolerated rather than told on. A contrast between careers within systems and less system bound jobs illustrates the influence of context on decisions to tell or tolerate.

This paper aims to explore accounting across time and space via novels.

The paper uses distant readings.

The paper reveals peculiarities and commonalities of the work of Certified Public Accountants 70 years ago and now.

The originality/value is to be decided by readers.

The purpose of this paper is to investigate the relationship of corporate ethical values (CEV) on the work attitudes linked to the organizational behavior of employees. It primarily focusses on examining the relationship of CEV with organizational commitment (OC) and the turnover intention (TI) of employees.

Study undertakes an explanatory analysis on a sample of 150 employees from large and medium scale Indian Information Technology Business Process Outsourcing firms.

Results of the study revealed significant relationships among the variables. Strong positive association has been found between CEV and commitment, whereas, contrasting result has been found with TI of employees. CEV explained 22 percent and 23 percent of variance in commitment and TI, respectively. Moreover, the relationship of ethical values and TIs has been found to be mediated through OC.

Study enables the managers to understand wider impact of ethics in an organization and its positive impact on employees in increasing their commitment levels. Managers should focus on the ethical aspects of conducting business to ensure that the employees are well engaged with their employer and have the least tendency to shift when given an opportunity.

This research attempts to bridge the gap in the existing literature by explaining relationship among variables (CEV, OC and TI) in context to the South-Asian nations, and especially India.

The study was conducted with the aim of discovering the factors which maximally discriminate between those employees who intend to leave the organization and those who intend to stay with the organization. The primary motive was to find those factors which are strong predictors of intention to stay, so that employees who intend quitting are identified in advance, and remedial measures are taken to retain them, especially if they are key performers.

A questionnaire covering several aspects relating to employee retention was designed and distributed amongst a sample of 100 employees chosen through incidental sampling. Data thus collected was subjected to factor analysis, which yielded seven factors: Goal Clarity, Autonomy, Employee Engagement, Affective Commitment, Organizational Culture, Compensation and Benefits, and Normative Commitment. Discriminant analysis was done on these factors to identify the best predictors of employees' intention to leave or stay, by creating a discriminant function.

Results showed that Affective Commitment, Normative Commitment and Goal Clarity were the best predictors of employees' intention to stay or leave the organization.

Increasing employee turnover rates have necessitated the formulation and implementation of a robust retention strategy to effectively reduce employee turnover. By building a decision rule and a cut‐off score to classify an employee into one of the two groups – “intend to leave” or “intend to stay” – an organization would be able to invest its resources in the right employees.

The purpose of this paper is to investigate the underlying reciprocity mechanism which governs the relationship between employer and employee at their workplaces in a perspective whereby intrinsic and extrinsic factors of job satisfaction are considered as proxy to organizational offerings, while multi overall job satisfaction and dimensional organizational commitment as employee’ attitudinal reaction to the organizational offerings. Under the aforementioned notion, the present study intends to examine the influence of job characteristics on employees’ attitudes, such as, job satisfaction, organizational commitment and employee’ turnover intentions as psychological response to job characteristics. In a way, the study attempts to insight into how employee’ reciprocate to the perceived obligation toward its organization. The study also aims to supplement the empirical evidence about the competing power of intrinsic and extrinsic factors of job in determining the job satisfaction. Although various studies exhibit positive relationship between job satisfaction and organizational commitment has been consistently reported. However, for the managerial implication, the identification of employee physiological and psychological needs to gauge the understanding of mechanism by which of employee’ reacts to its environment and develop attitude toward their job and organization is imperative. In this context, this study makes a humble attempt to clear the relationships in the perspective of reciprocation between organization and its employees. Thus, this study attempts to illustrate how feeling a need to reciprocate, those who experienced strong satisfaction with job characteristics appear to have had a sense of moral duty to the organization can be helpful in understanding the processes by which organizational inducements exert their influence on other employee attitudes and behaviors. Evidently, while the link between employees’ satisfaction with their job and high organizational commitment, on the one hand, and low intentions to leave on the other is fairly straightforward, yet there in need to study these variables as exogenous and endogenous to inquire about their causation. Also, the available present literature on the understudy concern genuinely lacks adequate empirical material about the competing power of intrinsic and extrinsic factors of job in determining the job satisfaction as such some author hold that intrinsic characteristic of job better predict job satisfaction while as another set of behavioral scientists found extrinsic job characteristics as prime determinant of job satisfaction compare to the intrinsic worth of their jobs. The present study was conducted in the state of depressed economy where unemployment rate is as high as 194 percent it was found interesting to investigate the about the competing power of intrinsic and extrinsic factors of job in determining the job satisfaction. The present study also attempts to supplement the empirical evidence in this direction.

Since the study use the tenets of situational theories of employee’ attitude which assume that employee’ attitude results from the psychological evaluation of one’s job characteristics or other aspects of the environment in the organization; therefore, the study integrates the job characteristics as the organizational offerings to its employee and employees attitude like job satisfaction, organizational commitment and employee’ turnover intentions as reciprocity reaction to the organizational offerings. The structural equation model was used to frames the intricacy job characteristics, job satisfaction and organizational commitment and employee turnover intentions. Ten job characteristics were identified with which employees experience at the workplace as organizational offerings. These include salary, recognition, co-workers, supervision, organizational policies, promotion, working condition, task requirement, job security and nature of work. Subsequently, these identified facets were divided into intrinsic and extrinsic factors of job satisfaction, and were considering as proxy to the organizational offerings to its employees. These job characteristics were identified during in-depth interviews and discussions with the respondents, while overall job satisfaction, organizational commitment and employees’ turnover intentions were considered as employee’s psychological reactions to the organizational offerings. The sample consists of 654 hospital employees, working at the different hospital across state. In order to ensure the representation of the entire human capital, employees working under different levels of occupational status and different sectors of economy were included in the for the purpose of data collection. The number of employees from each hospital has been selected through proportionate method. Employees from each hospital were selected on the basis of the chit method. Measurement tools Questionnaire method was used to collect the data for the present study. A five-point likert type scale was used for the sake of maintaining uniformity in measuring the variables. All the variables were measured with multiple-item scales, questionnaire item used to measure different constructs in this study are derived from the previously established studies. As such, multidimensional organizational commitment construct was measured using items drawn from Meyer and Allen (1991) scale. Job characteristics and employee’ turnover intentions scale was adapted from the study conducted by Ali Muhammad et al. (2008). The instrument used for the present study has universal application. Therefore the results thus produce are of universal significance. The reliability and validity of measurement tools for the study was established by the confirmatory factor analysis (CFA).

The findings from the study reveal employees’ subjective evaluation to the intrinsic and extrinsic factors of job contribute to the formation of their reciprocal perspective of psychological attitude toward its job and organization characterized as their job satisfaction and organizational commitment. As such, better evaluation of job content and job context by the employees leads to the sense of obligation and commitment toward the organization, hence reduces their intentions to discord organizational membership. The findings also reveal that employees tend to incline their job satisfaction more toward the extrinsic worth of job than the intrinsic worth. While as both, job satisfaction and organizational commitment, explains relatively equal variation in the employees’ turnover intentions. The relatively strong correlation of extrinsic characteristics of job could be attributed to the fact that professionals generally have limited control over extrinsic factors and have high degree of control over intrinsic elements. Therefore, their perceptions of the job are particularly dependent on the degree of satisfaction with the extrinsic factors (Pearson and Seiler, 1983).

Although there are various studies manifested the relationship between job satisfaction, organizational commitment and employee turnover intentions, for all that, the present work is an attempt to deem these relationships in a different panorama to bring more insight in the subject of organizational behavior. In this study, the relationship among the job characteristics, job satisfaction, organizational commitment and employee’ turnover intentions were considered in a perspective of reciprocity norms. The study opens new horizons to the researchers across the globe, whereby organizational and job characteristics are considered as catalyst for the employee’ attitude and can be study and analyze in a functional relationship model. A new regime of paradigm may investigate the functional relationship between employer offerings as an input and employee attitudes as an output, with more emphasis on the organizational equilibrium. Hence, study encompass the managerial implication by gauging the understanding of mechanism by which of employee’ reacts to the workplace environment and develop attitude toward their job and organization. In this way, the propositions expatiated in the present work improves the understanding for the implications of various motivational theories, different organizational theories and human resource management models. Moreover, this work substantiates and provides insight about the competing power of intrinsic and extrinsic job factors on job satisfaction and opens debate for the generalization of Herzberg’s motivation theory.