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1 – 10 of 21Heather M. Hermanson, Mary C. Hill and Susan H. Ivancevich
Prior research has found that staff accountants may be disappointed when their initial work expectations do not match their early work experiences and this disappointment can lead…
Abstract
Prior research has found that staff accountants may be disappointed when their initial work expectations do not match their early work experiences and this disappointment can lead to negative job outcomes (AAA, 1993; Dean, Ferris, & Konstans, 1988; Carcello, Copeland, Hermanson, & Turner, 1991; Padget, Paulson, Hughes, Hughes, & Ernst and Young LLP, 2005). This paper reports information obtained from the staff auditors about their initial expectations on a variety of work factors, early work experiences related to those factors, and subsequent perceptions of the factors. Similar to prior research, the results show the new accountants had high initial expectations about the public accounting work environment and that their subsequent job perceptions were lower than their initial expectations. Explanations for the declines were not obvious, as many of the changes in perceptions were not significantly related to relevant work experiences. Given the decrease in job perceptions over time on a variety of factors, the results indicate that a gap exists between the initial work expectations of the new accountants and the work environment that they encounter during their first 18 months of employment. This gap is important because prior research indicates when employees have unmet expectations they have less positive job attitudes and behaviors (Padget et al., 2005; Dean et al., 1988). Further, this gap exists in spite of firms' efforts to increase communication with students via web sites, internships, and visits to college campuses, and efforts to improve the work environment (e.g., flexible work schedules, compressed workweeks, telecommuting, etc.).
An extensive literature has been devoted to defining and analysing the unique qualities of professional occupations. Professionals are usually thought of, both by themselves and…
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An extensive literature has been devoted to defining and analysing the unique qualities of professional occupations. Professionals are usually thought of, both by themselves and the general public, as independent practitioners working in private practice and therefore following different patterns of work and different values or standards from those of people employed by organisations.
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A definition of “Creativity in Management” isadvanced as referring to the ability to solveproblems in an exceptionally competent andoriginal way. Creative managers are people…
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A definition of “Creativity in Management” is advanced as referring to the ability to solve problems in an exceptionally competent and original way. Creative managers are people who, by their own abilities and propensities or through learning, can receive great satisfaction from creative processes that are accompanied by new, original, adaptive (serving a function), meaningful and fully developed (competent) products. Since creativity is an ability, it must be translated into behaviour before the results can help either the individual or the organisation. The proposition is made that raw creativity alone may not necessarily lead to productive results. Creativity needs to be buttressed by support from the organisation and good managerial skills to obtain good results. It is also asserted that encouraging creativity and innovation provides opportunities for managers to influence the course of organisational productivity.
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Michael F. Kennedy and Michael M. Beyerlein
Intellectual capital (IC) and social capital (SC), as forms of intangible value in organizations, are crucial assets in today's volatile business environment. Efforts to retain…
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Intellectual capital (IC) and social capital (SC), as forms of intangible value in organizations, are crucial assets in today's volatile business environment. Efforts to retain and develop these intangibles are becoming more deliberate and disciplined. However, organizations fail to recognize the relationship between organizational distress and the loss and/or reduction of intangible value. The loss of intangible value may potentially impact an organization with equal or greater damage than the loss of more tangible value. IC and SC generate many outcomes beneficial to the individual and the organization. These benefits are reduced when stress of employees becomes excessive and damaging. The relationship between the health of an organization and the degree of impact of distress serves as a lingering threat to organizational financial resources. Managers must build upon the growing knowledge from research and practice to help organizations account for the costs of organizational distress, translate the importance of intangible value into tangible terms, and garner support for developing IC and SC to obtain business objectives. Deliberate and disciplined effort to build collaborative capital can facilitate the growth of IC and SC which minimize the damage of organizational distress.
P.C. (Peggy) Smith and Janet W. Walker
This paper proposes that the development of a layoff policy gives an organization a competitive advantage over organizations without such a policy. How an organization…
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This paper proposes that the development of a layoff policy gives an organization a competitive advantage over organizations without such a policy. How an organization communicates concern to employees is often through procedures and policies developed by the human resource department. Survey questionnaires were mailed to 1,400 vice presidents of human resources that held membership and whose names were provided through the Society of Human Resource Management. Over half of the organizations surveyed (57%) did not have layoff policies. By type of organization, healthcare had the greatest number of policies in their organizations with 70% affirming their existence. The study concludes with the following five proposed reasons why layoff policies do not exist: (1) “It can't happen here” syndrome (2) The cover‐up syndrome (3) If you plan for it, people will panic, (4) Managers are trained to focus on growth and to avoid decline, (5) There would be loss of control, and accompanying organizational sabotage, and (6) More policies equal less humane treatment.
Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier…
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Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.