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Book part
Publication date: 8 September 2017

Hassan R. HassabElnaby, Ahmed Abdel-Maksoud and Amal Said

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively…

Abstract

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively bounded human brain in handling complex economic exchanges. The neuroscience discipline suggests that human brains have the ability to implement “automatic” processes of positive versus negative emotional stimuli to make rational decisions. Neuroscientific evidence shows that the activations in the ventral striatum decrease with negative emotional information/motives and increase with positive emotional information/motives. The authors, hence, argue that our understanding of the decision-making rationality in financial and managerial decisions could be enhanced by using a functional neuroimaging approach.

Decision-making rationality has been focal in debt covenant violation and earnings management research. The contracting theory predicts a relationship between managers’ decisions and the proximity of violating debt covenants. However, no prior research has investigated brain activities associated with the evaluation of debt covenant violation and earnings management. Meanwhile, in another strand of research, there is an extensive prior literature concerning the consequences of managers’ decisions and the use of accounting information in relation to their evaluative style, i.e., supervisory style. The authors argue that the relationship between the proximity to debt covenants violation and earnings management incentives is contingent upon managers’ supervisory style. However, no previous research has examined the impact of the supervisory style on earnings management in the context of the proximity to debt covenants violation and other earnings management incentives.

In this research note, we argue that neuroaccounting could be relied on to examine the relationship between the proximity to debt covenants and earnings management, contingent upon managers’ supervisory style, by capturing brain activities. The adoption of the neuroscience functional neuroimaging approach in this field should contribute to the understanding of managers’ behaviors and provide implications for research and practitioners. The goal of this research note is to provide a new avenue for future research in this field.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Article
Publication date: 1 March 2004

Pantelis Pechlivanidis and Angeliki Katsimpra

This study's aim is to explore the role of the manager‐leader when decisions are being implemented. Contingency theories of leadership served as a primary basis on this…

Abstract

This study's aim is to explore the role of the manager‐leader when decisions are being implemented. Contingency theories of leadership served as a primary basis on this direction. The choice of a specific version of his/her supervisory style turned out an interplay of critical factors. The satisfaction of his/her subordinates in the phase of implementation remained a key for their acceptance/commitment to the goals. The fine tuning with the situation enhanced the prestige and reputation that he/she enjoyed among the corporate networks. More topics complemented the understanding of his/her role: the obstacles arising during a top‐down change program; the implementation dynamism behind the conflicts of the subordinates over decisions; and the subordinates’ daily contribution towards a participative culture.

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Leadership & Organization Development Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0143-7739

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Article
Publication date: 6 November 2017

Vighneswara Swamy

This paper aims to assess the topography of financial regulation, supervisory styles and performance of banking systems across the world.

Abstract

Purpose

This paper aims to assess the topography of financial regulation, supervisory styles and performance of banking systems across the world.

Design/methodology/approach

The author gains insights by comparing regulatory and supervisory practices and their impact on banking system performance before and after the global crisis. The study illustrates the differences in regulation/supervision among crisis, non-crisis and BRICS countries. Even as capital ratios increased, bank governance and supervision regimes were strengthened, the private sector incentives to monitor banks deteriorated.

Findings

The results show that the crisis-countries had weaker regulatory and supervisory frameworks than those in emerging countries during the crisis period. BRICS countries as a distinct block have demonstrated uniqueness in their regulatory/supervisory styles that are similar neither to those in the crisis-countries nor to those in the non-crisis countries.

Originality/value

The originality of this study lies in its unique approach to assessing the bank regulation and supervision styles around the world and their impact on banking system profitability, as it uses a robust database. Further, this study provides not only a general assessment but also a comparative analysis of the BRICS and emerging economies. Regulatory agencies around the world would greatly benefit from systematic evidence on the relationship between bank performance and regulatory/supervisory systems.

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Journal of Financial Economic Policy, vol. 9 no. 4
Type: Research Article
ISSN: 1757-6385

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Article
Publication date: 3 June 2019

Amy Yong, Maree Roche and Anna Sutton

Previous studies have demonstrated that an autonomy-supportive supervision style is associated with improved well-being and positive behaviours for supervisees. However…

Abstract

Purpose

Previous studies have demonstrated that an autonomy-supportive supervision style is associated with improved well-being and positive behaviours for supervisees. However, autonomy-supportive training (AST) has yet to be tailored to suit supervisors in low-skilled occupations for whom traditional pedagogical approaches may be inappropriate. The purpose of this paper is to describe the development and preliminary evaluation of AST for these supervisors, using self-determination theory (SDT) and andragogical principles of adult learning.

Design/methodology/approach

SDT and andragogical principles were systematically integrated to develop (a 3 h) AST programme. The training sessions were trialled with 11 first-line supervisors in New Zealand as a preliminary evaluation of AST. The evaluation used open-ended questions following Kirkpatrick’s evaluation model and incorporated the trainer’s reflections.

Findings

Supervisors found AST relevant, easy to understand and suited to their approach to learning. Trainer’s reflections also provided insight into the challenges in conducting such training for supervisors in low-skilled occupations and the article makes suggestions to address these challenges.

Research limitations/implications

AST can be successfully tailored to first-line supervisors, indicating that an autonomy-supportive style of leadership is relevant for those employed in low-skilled occupations. This initial evaluation provides a foundation for future studies to conduct higher-level assessment of AST.

Practical implications

AST can be utilised to provide first-line supervisors with access to improved leadership development opportunities. Challenges of conducting this kind of training programme in a context of low-skilled occupations are addressed and recommendations made for organisations and trainers.

Originality/value

This study is novel as it demonstrates the development of AST, a leadership skills training, tailored to suit the needs of an understudied group, supervisors in low-skilled occupations.

Details

Industrial and Commercial Training, vol. 51 no. 5
Type: Research Article
ISSN: 0019-7858

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Article
Publication date: 8 May 2017

Alessandro Carretta, Vincenzo Farina and Paola Schwizer

This paper aims to analyzing the main risk culture traits of a sample of Central Banks and Supervisory Authorities in Europe as well as of the European Central Bank (ECB).

Abstract

Purpose

This paper aims to analyzing the main risk culture traits of a sample of Central Banks and Supervisory Authorities in Europe as well as of the European Central Bank (ECB).

Design/methodology/approach

Risk culture is measured through text data processing of the official discourses made by the head Supervisory Authorities, during the years from 1999 to 2012.

Findings

Results highlight heterogeneous but converging risk cultures for European Union (EU) supervisors and the presence of a “distance” between these cultures and the risk culture of the ECB.

Originality/value

The paper points out that cultural differences, especially in presence of credit markets still characterized by poor integration, could create unwanted distortion effects during the initial stages of the Banking Union.

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Journal of Financial Regulation and Compliance, vol. 25 no. 2
Type: Research Article
ISSN: 1358-1988

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Article
Publication date: 1 February 1998

Iriyadi and Bruce Gurd

Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide…

Abstract

Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide consistent results. Researchers are in general agreement that aspects of national culture, affecting the behaviour and attitudes of individuals within organisations, have to be taken into account. Motivated by the encouraging findings of Harrison's (1992) study in Singapore, this study is a partial replication of Harrison (1992, 1993) in the context of Indonesia. It explores further whether a high budget emphasis is an effective superior evaluative style in nations categorised as high power‐distance (PD) and low individualism. Specifically it examines the effect of participation on the budget emphasis in a superior's evaluative style and dependent variables: job satisfaction and managerial performance. In addition to the structured instruments used in prior research, open ended questions captured attitudes to management control issues. The results indicate that in Indonesia a low budget emphasis improves managerial performance, while high participation increases Indonesian managers' job satisfaction. This result does not wholly support previous research findings and leads to discussion of Indonesian national characteristics which potentially contribute to the impact of a superior's evaluative style in Indonesia. This research suggests that the same performance evaluative style is unequally effective across the nations common to Hofstede's cultural dimensions.

Details

Asian Review of Accounting, vol. 6 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 March 1986

Peter Gilmour and Russell Lansbury

For management development activities to be successful at the supervisory level, they must take note of the effects of organisational characteristics such as task…

Abstract

For management development activities to be successful at the supervisory level, they must take note of the effects of organisational characteristics such as task structures, control systems and the allocation of authority. These needs are often neglected. A long‐term study of over 1,200 first‐line managers in Australia has shown that essentially two types of managers exist: “managerial” and “supervisory”. The former are younger, better educated and aspire to future careers in middle and higher management. The latter group are older, less formally educated and have spent most of their life on the factory floor. The “managerial” group are more technically qualified but lack experience and confidence in dealing with others. The “supervisory” group tend to highlight difficulties in dealing with rapid technological change and its effect on their role. Each group requires training and development which will complement their strengths and help overcome weaknesses.

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Journal of Management Development, vol. 5 no. 3
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 1 April 2001

Rhian Silvestro

This paper explores differences in the implementation of total quality management (TQM) in different types of service process, using a typology which distinguishes between…

Abstract

This paper explores differences in the implementation of total quality management (TQM) in different types of service process, using a typology which distinguishes between services positioned along the continua of volume and variety. A case‐study‐based analysis of the implementation of six core TQM precepts was conducted to explore differences in implementation between professional (low volume, customised) services, mass (high volume, standardised) services and service shops (positioned midway on the continua). The study revealed some significant differences in the maturity of TQM implementation in the different types of service. The results suggest that mass services are conducive to the implementation of quality measurement, SPC and preventative approaches to quality improvement. However, professional services are more conducive to the cultural managerial changes associated with TQM. Interestingly, whilst it was hypothesised that TQM practices would be most readily transferable to mass services, the results suggested that the service shop was the most conducive environment for TQM implementation.

Details

International Journal of Quality & Reliability Management, vol. 18 no. 3
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 21 November 2016

Jon Maskaly and Wesley Jennings

The purpose of this paper is to attempt to replicate Engel’s (2001) styles of supervision using data from a new sample and including additional independent variables.

Abstract

Purpose

The purpose of this paper is to attempt to replicate Engel’s (2001) styles of supervision using data from a new sample and including additional independent variables.

Design/methodology/approach

The data were collected from a sample of police supervisors (N=369) at three distinct locations throughout the USA. Bivariate analyses and ordinary least squares regression were used to analyze the data.

Findings

The authors find three of Engel’s four supervisory styles and find largely consistent results, with the exception of gender. Further, the authors find strong evidence for persistent agency-level effects.

Originality/value

Supervisory styles are important to consider, especially when trying to effectively control the behavior of subordinates. While this study cannot address the impact of organizational differences, the consistent agency-level effects suggest this as something that should be considered again in future research.

Details

Policing: An International Journal of Police Strategies & Management, vol. 39 no. 4
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 1 March 2005

Edwin G. Ralph

To describe the contextual supervision (CS) model, and to invite interested researchers to study its effects in a wider range of applications across a variety of management fields.

Abstract

Purpose

To describe the contextual supervision (CS) model, and to invite interested researchers to study its effects in a wider range of applications across a variety of management fields.

Design/methodology/approach

The developer of the CS model summarizes how he refined and studied the original situational leadership approach to assist supervisory personnel in education to mentor teacher‐interns as they developed their classroom instructional skills.

Findings

The 15 years of accumulated CS findings have consistently identified several strengths and one lingering limitation with the model. Key strengths are that CS is intuitively appealing and relatively easy to learn and that it helps participants clearly conceptualize the entire supervisory process. The limitation is that there appears to be a small, but persistent, number of supervisors who, although trained in CS, tend to exhibit a mismatch of style with supervisee developmental level.

Practical implications

There is enough research evidence to suggest that the CS model has potential to be adapted and studied by managerial personnel across a variety of other supervisory areas; and that it could enhance supervisors’ mentoring of protégés engaged in learning and/or improving the skills and knowledge specific to their particular fields.

Originality/value

The author invites collaborative inquiry across disciplines in order to have scholars and practitioners consider applying the CS model in their mentoring activities; and also to study and to disseminate the results in order to add to the research base on CS.

Details

Journal of Management Development, vol. 24 no. 3
Type: Research Article
ISSN: 0262-1711

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