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This paper aims to explore the impacts of corporate social responsibility (CSR) on employee organizational citizenship behavior (OCB) and task performance in hospitality. The existing research emphasizes the effects of CSR on organizational performance at a macro level. There is a need to explore social responsibility at a micro level, more precisely, the effects on employee OCB and task performance. Significant evidence shows that CSR positively affects employee OCB. However, there is scant research explaining how CSR impacts OCB and consequently task performance. The main purpose of this investigation was to bridge this gap by analyzing how CSR influences employee OCB and task performance in hospitality based on social identity theory.

A theoretical model was proposed and tested through sequential mediation regressions based on a survey of 296 employees in the hospitality sector in China.

The results showed that CSR has a positive effect on social identity, which in turn influences employee OCB and consequently task performance. Social identity and OCB play sequential mediation roles between CSR and task performance. Additionally, there is an inverted U-shape relationship between OCB and task performance.

This research illustrates how and why CSR impacts employee OCB and task performance based on social identity theory. More specifically, a sequential mediation chain exists between CSR and task performance. The study suggests that hospitality businesses adopting CSR promote employee identification with their companies that leads to enhanced OCB and task performance. This may be an effective way to motivate employees through hospitality businesses accepting greater social responsibility. Additionally, it was found that OCB has a positive effect on task performance, and there is an inverted U-shape relationship between OCB and task performance.

CSR can be applied as the employee management practice in the hospitality sector. CSR has a positive impact on organizational identification that contributes to individual outcomes such as OCB and task performance at work.

This study examines the role of personality and work experience in predicting two measures of job performance: Proficiency on the job tasks assigned to employees (task performance) and discretionary behaviors (e.g., helping) that may or may not be performed by employees (contextual performance). The two types of performance measures were shown to have different patterns of association with work experience and personality dimensions, such that personality was more predictive of contextual performance, while job experience was more predictive of task‐based performance. Noticeably, conscientiousness did not predict task‐based performance. Implications and limitations of the present study, as well as directions for future research, are discussed.

The aim of this paper is to investigate how social exchanges modify the relationship between psychological contract breach and work performance. It aims to present two concurrent hypotheses, based on theoretical interaction effects of social exchanges (conceptualized as social exchange relationships, POS, and trust).

Data were collected from a sample of 266 employees in a service sector company in the USA. Regression analysis was used to explore the moderating effects of social exchanges on the relationships between psychological contract breach and work performance (operationalized as in‐role behaviors and organizational citizenship behaviors).

It was found that the negative relationship between psychological contract breach and work performance was moderated by social exchanges, such that the relationship was stronger for employees with high social exchange relationship, perceived organizational support, and trust.

The data were collected cross‐sectionally, and thus causal inferences have to be made with caution. Moreover, the data were collected from a single source. The study shows that the relations between contract breach and outcomes are moderated by the existing relationship between employee and organization.

Although organizations may invest in long‐term relationships with their employees, psychological contract breaches have a profound impact on work performance. Therefore, organizations should diminish perceptions of contract breach; for instance by providing realistic expectations.

The paper provides new theoretical insights on how social exchange can have two distinct effects on the breach‐outcomes relations. It shows that social exchanges moderate the relations between contract breach and work performance.

Researchers have shown increasing interest, in recent times, in organizational politics and how it affects employees and organizations. This paper aims to investigate how perceived organizational politics (POPS) impact employee behaviors such as task performance, organizational citizenship and turnover intention, by affecting work-family conflict.

A sample of 287 full-time frontline hotel employees in Bangladesh was collected. A hierarchical regression analysis was applied to test the hypotheses. Data were analyzed using SPSS and AMOS software.

The results show that work–family conflict plays a mediating role in the indirect effect of POPS on task performance, organizational citizenship behavior (OCB) and turnover intention. The findings of the study also suggest that POPS has a positive association with work–family conflict and turnover intention, and negative association with task performance and OCB.

This study cannot confirm causal inference, which can be the scope for future studies.

Managers may design the work environment in ways that ensure work and family interface and employee retention. Training programs can help employees deal with organizational politics and potential impact on work and nonwork problems. Managers should provide employees with the necessary support to sustain in-role and extra-role behavior in the political environment.

To the best of our knowledge, no prior studies have been carried out with this scope in the South Asian context.

This paper aims to capture the challenges faced by large industrial firms in implementing employee green behaviour. It uses the gamification-based Octalysis framework for identifying motivational drives and entwins it to self-efficacy theory seeking to motivate and engage the employees through game techniques.

This paper uses qualitative approach where semi-structured interviews were conducted through snowball sampling technique with managers in senior positions in power sector holding significant decision-making authority. The interviews were transcribed and were analysed thematically.

This study offers compelling evidence that industrial firms are grappling to inculcate pro-environmental behaviour largely losing on incentivising motivation. Gamification can provide an enjoyable framework balancing intrinsic and extrinsic motivational drives.

This study offers a framework applicable to organisations across sectors, addressing challenges in implementing green behaviour by leveraging four phases of game mechanics. It tackles issues related to motivation and demand for incentives by striking a balance between intrinsic and extrinsic motivations.

This research stands out by incorporating game mechanics, specifically designed through Octalysis, to boost self-efficacy and encourage green behaviour among employees. Furthermore, it is in harmony with Sustainable Development Goals and circular principles.

A striking feature of Jaques' work is his “no nonsense” attitude to the “manager‐subordinate” relationship. His blunt account of the origins of this relationship seems at first sight to place him in the legalistic “principles of management” camp rather than in the ranks of the subtler “people centred” schools. We shall see before long how misleading such first impressions can be, for Jaques is not making simplistic assumptions about the human psyche. But he certainly sees no point in agonising over the mechanism of association which brings organisations and work‐groups into being when the facts of life are perfectly straightforward and there is no need to be squeamish about them.

This study aims to reconceptualize performance evaluation styles and reveal their performance effects.

Based on a literature review, this study conceptualizes performance evaluation styles on two dimensions: priority of budgetary targets when setting performance criteria and use of accounting information for ex-post performance evaluation. This study discusses two concepts – budget rigidity and discretionary adjustments – to explain these two dimensions, and their optimal combination is then investigated by considering environmental uncertainty. The empirical analysis uses survey data from Japanese firms.

The results indicate that suitable combinations of budget rigidity and discretionary adjustments differ depending on environmental uncertainty. As expected, a combination of lower budget rigidity and higher discretionary adjustments is optimal in an uncertain environment. Contrary to expectations, a combination of higher budget rigidity and higher discretionary adjustments is optimal in a stable environment. Moreover, higher discretionary adjustments complement budgetary targets’ motivational effects, regardless of environmental uncertainty.

This study’s theoretical and empirical analysis suggests that it is difficult to understand the performance implications of performance evaluation styles without recognizing their multidimensionality and interdependencies. Moreover, the results demonstrate that discretionary adjustments in budget-based performance evaluations seem to act rationally in practice.

Understanding employees’ multi-dimensional motivations is at the core of realizing the potential of a well-designed human resource (HR) system. This study aims to investigate whether the effects of HR practices on employee motivations, and their performance would be dependent on the service orientation of HR department.

The authors collected data in two surveys: a pilot survey and a main survey with a two-wave design. The pilot survey with 93 respondents was to verify the newly developed HR service orientation scale. In the main survey, a total of 276 supervisor-subordinate pairs from 48 companies were valid for analysis.

The authors find support for their hypothesis that promotion-oriented motivation mediates the relationship between discretionary HR practices and employee outcomes [in-role performance and organizational citizenship behavior (OCB)]. Furthermore, the indirect effect of discretionary HR practices on employee outcomes is stronger when the HR service orientation is higher. Transactional HR practices, however, are not evidenced to relate to employee prevention-focused motivation and outcomes.

The findings illustrate a comprehensive process of HR practices on employees’ multi-dimensional motivations. High service skills of HR professionals in handling internal employees’ needs could amplify employees’ promotion-focused motives, which in turn increase their in-role performance and OCB.

In sum, the authors' study contributes to both human resource management (HRM) and employee motivation literature by demonstrating the different impacts of discretionary and transactional HR practices on employees’ motivations. In addition, by revealing HR service orientation as an important contingency factor, the authors shed greater light on when and how HR practices can motivate employees.

The authors test the proposition that there are dark sides to conscientiousness that are revealed when examining lower-level facets. The authors propose that potentially dysfunctional behavior is triggered by context cues that are relevant to duty versus achievement striving.

The authors conducted two laboratory experiments designed to test how context cues that are specific to duty and achievement striving influence the relationship between these facets and quality versus quantity dimensions of task performance.

In Study 1, the authors found that normative quality cues led to a stronger relationship between duty and discretionary quality performance. In Study 2, achievement striving was associated with lower levels of quality performance in the presence of competitive feedback cues.

The findings illustrate that the dark side of duty and achievement striving emerges in two ways. First, when there is normative pressure for quality, dutiful individuals are apt to sacrifice efficiency. Second, when there is competitive feedback, achievement striving individuals focus on performance standards at the detriment of quality.

The findings point to the importance of precision and specificity when using personality measures for staffing. Equally important is the informational content of cues conveyed by the social, task and organizational context, in leveraging the impact of personality in the workplace.

This paper clarifies the dark side and bright side contradiction of conscientiousness, adding to the growing literature on unique and often competing consequences of duty and achievement striving. The authors also draw attention to the importance of the content of contextual cues, in trait activation of personality.

Income smoothing is exercised by the management for numerous reasons. Growth opportunities available to a firm are a very important reason but an undermined area for income smoothing by the management. This paper aims to review the income smoothing practices in corporate enterprises in India with respect to growth pattern of a firm as measured by investment opportunity set (IOS) defined in Fudenberg and Tirole’s (1995) model. In India, the main corporate ownership model is promoter dominated shareholders model. This makes the study unique highlighting the role of board for income smoothing. The study contributes by extending this model to earnings per share definition with IOS by a firm. The study also investigates the level of income smoothing and its impact on the informativeness of earnings in regard to IOS.

The enterprises have been chosen on the basis of their performance in terms of profit generation [profit after tax (PAT) performance] for the year 2007-2008 as per Economic Times October 2007 Survey in a private sector. The period to be covered is from 2003-2004 to 2007-2008. 2007-2008 has been a year of global recession which is an indicative reason for income smoothing by the corporate. DeAngelo model has been used for calculating discretionary accruals and detecting income smoothing. Fudenberg and Tirole’s (1995) model has been specifically used in studying the relationship between IOS and income smoothing. Specifically, we use three variables to construct an index of the IOS of each firm, market-to-book assets, market-to-book equity and the earnings price ratio.

An examination of the units shows that there is smoothing behaviour exercised by them. Analytical results of anticipatory smoothing and the IOS propose that concern about job security creates an incentive for managers to smooth earnings in consideration of both current and future relative performance. More explicitly, the extent of smoothing is expected to be negatively related to the level of IOS in periods of low current/high future performance and positively related to the level of IOS in periods of high current/low future performance. The empirical results confirmed our predictions.

The sampling requirements were met by 12 units only of top 25 units, taken for the study. So, the present study was confined to only 12 profit-making corporate enterprises in the private sector in India, leaving all other enterprises. Though these companies constitute a significant size of Bombay Stock Exchange’s market capitalization for completeness of data, still the size can be extended for further study. The present study has not considered public sector units and closely held companies. The scope of the units can be extended to other units in diverse sectors with different size and scale of operations. It would further verify the present discussion and also provide future enlightenment on the issue of income smoothing. The magnitude of discretionary accruals has been analysed in regard to potential earnings management. But, discretionary accruals are not directly available. They are calculated as a proxy using a model. Estimating discretionary accruals is still a tedious task.

The results clearly indicate that growth opportunities available to a firm are potential indicative of a firm’s income smoothing behaviour. The findings of this study are important to standard setters and regulators, as it highlights the need for an effective regulation for detecting income smoothing. There is a strong need to have well-defined policies and regulatory mechanism with respect to prevent and detect income manipulation practices at an early stage. Standard-setting bodies can consider the attributes of assets and liabilities and changes in them also with the fundamental process of measurement of income. In short, the evidence argues for a revenue/expense and asset/liability view of earnings, rather than the cash-flow view of earnings. The findings of this study are important to policymakers and other stakeholders, as it highlights the need for an effective board in discharging their role qualitatively, rather than quantitatively.

It brings out the importance of fair accounting for shareholders.

It is an original paper which highlights the income smoothing behaviour in Indian corporate enterprises in terms of growth opportunities available to them.