Search results

Recently, physical crafting has been found to positively affect emotional exhaustion through workload. However, the role of cognitive crafting in this process remains unexamined. To address this research gap, this study examined the relationship between cognitive crafting and emotional exhaustion, as well as whether cognitive crafting moderates the positive indirect effects of physical crafting on emotional exhaustion through workload.

The data were collected through an Internet survey conducted with 2,143 Japanese employees, and path regression analysis was conducted to analyze the data.

The results show that cognitive crafting was negatively correlated with emotional exhaustion, weakened the relationship between workload and emotional exhaustion and weakened the indirect effects of physical crafting on emotional exhaustion.

The practical implications of these findings suggest that practitioners should encourage the improvement of cognitive crafting. Implementation of job crafting interventions and customer participation could be effective in enhancing cognitive crafting.

The study provides a deeper understanding of how cognitive crafting influences emotional exhaustion and how it influences the process through which physical crafting influences emotional exhaustion, aligning with the transactional model. The results reiterate the importance of cognitive crafting, an aspect that has received little attention since the introduction of the job demands-resources (JD-R) model of job crafting.

Integrating person-job fit theory with the stressor-emotion model of counterproductive work behavior (CWB), the current study aims to examine which behavioral pattern (fight: CWB vs flight: withdrawal) employees are more likely to adopt when they experience perceived overqualification (POQ). We further investigate anger as the underlying emotional mechanism for these relations because anger can be expressed and thus reflected in CWB, or constrained and thus reflected in withdrawal behavior. Furthermore, different stressor-attenuating strategies including relaxation during work breaks and mastery experiences at work are examined as mitigating factors of these relations.

Time-lagged data were collected from 176 full-time employees in China using a field survey research design.

We found that employees who experience POQ are more likely to engage in withdrawal than in CWB. Anger mediated the relations of POQ with both CWB and withdrawal. Relaxation moderated the relation between POQ and anger, as well as the indirect relations of POQ with CWB and withdrawal through anger.

This study enhances understanding of employees’ affective and behavioral reactions to POQ. However, the survey design was not longitudinal and causality cannot be established.

POQ is associated with undesirable employee behaviors and should therefore be avoided by organizations. If POQ is unavoidable, organizations can use job design and offer training to foster relaxation in between tasks among employees.

In the framework of person-job fit theory, our study provides insight about employees’ “fight” or “flight” responses to POQ, and further illustrates the mechanism and the attenuating factors in this processes.

The purpose of this article is to make a contribution to the existing knowledge by using the unique cross-jurisdiction data drawn from the FCA’s REP-CRIM submissions to explore dynamics behind firms’ perceptions on financial crime. Capturing firm’s sentiment is notoriously challenging, and any relevant regulatory data is usually not available in the public domain. A recent exception is the UK Financial Conduct Authority’s (FCA’s) financial crime data return (REP-CRIM) submissions which include the cross-country regulatory data on the UK financial institutions’ perceptions of jurisdiction risk. Despite a broad literature with respect to financial crime, there exists an important gap in the existing knowledge with respect to factors that are associated with the perceptions of firms with respect to jurisdiction risk, which this article aims to close.

Using cross-country regulatory data on the UK financial institutions’ perceptions of jurisdiction risk, this study empirically determines that perceptions of jurisdiction risk is significantly and positively associated with anti-money laundering and countering the financing of terrorism (AML/CFT) framework, as well as with tax burden on business and institutional and legal risk in the case of 165 jurisdictions.

The findings lend support to the proposition that unsystematic efforts and too much publicity may ascertain the high-risk image of a jurisdiction, deterring cross-border business. Policy implications that emerge from the study also add to the case for strengthening institutional and legal frameworks, as well as relieving the tax burden on doing business.

Findings of the present study should be interpreted with caution, as the dependent variable used in the present study reflects UK firms’ perceptions of jurisdiction risk, which may depend on various factors such as different risk appetites and the countries in which firms carry out business, and not necessarily the actual level of risks based on financial crime statistics. For example, a jurisdiction which may indeed be considered high risk, would not necessarily be ranking high on the FCA’s list of UK firms’ jurisdiction risk perceptions due to few firms operating in that particular country. As a result, the list could differ from the Financial Action Task Force’s black and grey lists. Findings based on the regulatory data on the UK financial institutions’ perceptions of jurisdiction risk should be considered preliminary in nature, given that they are based on a single year cross sectional data. As global and country-level AML/CFT efforts continue to intensify and as more regulatory data becomes publicly available, it would be imperative to bring further empirical evidence to bear on the question of whether financial crime perceptions are likely to be more pronounced for jurisdictions where AML/CFT efforts are more intensified. Likewise, from a policy standpoint, it would be equally important to explore further the role that institutional and legal risk, as well as tax burden on businesses, play in shaping firms’ perceptions of jurisdiction risk.

Findings lend support to the proposition that unsystematic efforts and too much publicity may ascertain the high-risk image of a jurisdiction, deterring cross-border business. Therefore, rather than waiting for more data to be made available by other financial regulators, which could lead to a more conclusive evidence in the future, on balance, the findings of this study add to the case for carefully designing and systematically implementing AML/CFT measures in a less publicized manner. Findings lend support to the theoretical postulation that disorderly efforts and undue publicity regarding AML/CFT efforts serve to ascertain the high-risk image of a jurisdiction, which could deter cross-border business and could be detrimental to how firms undertake due diligence. They also suggest that disorderly implementation of AML/CFT measures may hinder access to formal financial service and jeopardize authorities’ ability to trace the movement of funds, which may also add to negative perceptions of jurisdiction risk.

Findings are in line with the theoretical expectations that perceptions of jurisdiction risk would be expected to be higher in countries with inadequate disclosure rules, lax regulation and opacity jurisdiction. Likewise, results are aligned with the expectations that tax burden on business would be expected to be in a positive relationship with jurisdiction risk, as it would increase the likelihood of tax evasion, which incentivizes financial crime. Therefore, policy implications that emerge from the study also add to the case for strengthening institutional and legal frameworks and relieving the tax burden on doing business as part of efforts to improve the international image of jurisdictions with respect to financial crime risks.

Using the cross-country regulatory data on the UK financial institutions’ perceptions of jurisdiction risk, this study has empirically determined that perceptions of jurisdiction risk is significantly and positively associated with AML/CFT framework, as well as with tax burden on business and institutional and legal risk. These findings have implications from a policy standpoint.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU.

This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications.

This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management.

Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences.

The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking.

The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting.

To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.

This study aims to develop and validate two scales: quiet quitting (QQ), measuring individual-level work disengagement, low organisational commitment and not going above and beyond in work, and quiet firing (QF), measuring employee perceptions of the degree to which their managers devalue them and when organisations intentionally create a situation to make them quit.

The scale development process involved item generation through literature search, review and interviews with working executives. The scales were then tested online by 264 participants from India.

In the quantitative analysis, the QQ and QF scales have good psychometric properties when tested with factor analysis, reliability analysis and Cronbach’s alpha. Furthermore, the convergent, discriminant and predictive validity of outcome constructs also showed significance.

This study found that the QQ and QF scales are highly reliable and exhibit good psychometric properties. To the best of the authors’ knowledge, this is one of the first studies to empirically develop and test the QQ and QF constructs and offer implications for organisations and managers.

The purpose of this paper is to construct an event-triggered finite-time fault-tolerant formation tracking controller, which can achieve a time-varying formation control for multiple unmanned aerial vehicles (UAVs) during actuator failures and external perturbations.

First, this study developed the formation tracking protocol for each follower using UAV formation members, defining the tracking inaccuracy of the UAV followers’ location. Subsequently, this study designed the multilayer event-triggered controller based on the backstepping method framework within finite time. Then, considering the actuator failures, and added self-adaptive thought for fault-tolerant control within finite time, the event-triggered closed-loop system is subsequently shown to be a finite-time stable system. Furthermore, the Zeno behavior is analyzed to prevent infinite triggering instances within a finite time. Finally, simulations are conducted with external disturbances and actuator failure conditions to demonstrate formation tracking controller performance.

It achieves improved performance in the presence of external disturbances and system failures. Combining limited-time adaptive control and event triggering improves system stability, increase robustness to disturbances and calculation efficiency. In addition, the designed formation tracking controller can effectively control the time-varying formation of the leader and followers to complete the task, and by adding a fixed-time observer, it can effectively compensate for external disturbances and improve formation control accuracy.

A formation-following controller is designed, which can handle both external disturbances and internal actuator failures during formation flight, and the proposed method can be applied to a variety of formation control scenarios and does not rely on a specific type of UAV or communication network.

The research paper aims to study dissatisfaction of teleworking employees in Spain during the Covid-19 health pandemic in order to propose three models: sociodemographic profile of the teleworking dissatisfied employee; advantages and disadvantages for the teleworking dissatisfied employee and advantages for the teleworking dissatisfied employee.

This study uses official open data obtained from the Spanish National Statistical Institute (INE, 2022) through Decision Trees statistical multivariable models implementing Classification and Regression Trees and Recursive Partitioning and Regression Trees techniques to determine the variables that can influence the satisfaction or dissatisfaction of the subjects.

This investigation offers three models with two sociodemographic profiles of dissatisfied teleworking employee, who is a high/middle-level manager/employee around 45 years old, and she/he lives with the partner. Regarding the most important advantage of teleworking, employees consider “use/saving of time” and as disadvantage “worse organization and coordination of work”.

This research provides empirical evidence with inductive reasoning on understanding the challenges of teleworking dissatisfied employees in Spain not only in turbulent times but also in “normalcy” to improve overall teleworker well-being and accomplish company’s and organization’s long-term objectives for better productivity and effectivity. The study has high practical value due to the integral approach incorporating dissatisfaction as a driver that can trigger negative behaviours towards the organizations and that is seldom addressed in the literature. Additionally, this paper could provide some new ideas for accomplishing “Spain Digital 2025” and “Europe’s Digital Decade: 2030” plans on institutional level.

As public awareness of the concept of sustainable development has increased, a new investor market has appeared. These investors will only make investments in sustainable financial instruments. Yet, how corporate managers can effectively exploit this new financing concept to make their companies risk resilient remains unaddressed. This study, a conceptual research, aims to examine the impact of sustainable finance (SF) on business risk resilience (BR) and the impact of SF on risk management infrastructure (RI). It also addresses the impact of RI on BR and the mediating effect of the former between SF and BR in the corporate world. Finally, this research explores the moderating effect of managerial capability (MC) and firm technology-focused innovation capability (IC) between SF and RI.

This study incorporates both theoretical and empirical works in the sustainability, innovation, risk management and HRM fields. Afterwards, it constructs a conceptual model alongside suppositions that can be tested in further studies.

This study proposes that SF will enhance BR and RI. Moreover, RI will promote BR and positively intervene between SF and BR. Furthermore, MC and IC will reinforce the SF–RI impact such that the SF–RI impact will be strengthened for companies whose MCs and ICs are high than low.

This research affords suggestions for researchers in multidisciplinary fields. It reinforces BR and RI by introducing SF, MC and IC as tactical devices. It also serves as a reference point for forthcoming academics to investigate this conceptual model, empirically, in diverse industries worldwide.

Practical lessons for finance, investment and risk managers, as well as corporate investors are discussed.

This study provides a new research model that demonstrates how SF can be exploited to promote BR and build RI. It also shows how RI can bolster BR and how RI can connect SF to BR. This new model also exhibits how MC and IC moderate the impacts of SF and RI. Thus, it attempts to advance existing knowledge and theoretical frameworks.

The purpose of this study is to examine how construction project managers’ conflict management styles (CMSs) affect project team resilience from the perspective of social identity theory.

This study adopted a cross-sectional survey design and collected paired data from 110 construction project managers and 474 employees in China. Based on the data collected, the authors tested the proposed hypotheses using hierarchical regression analysis.

The results show that a project manager’s cooperative CMS positively affects team resilience, and a project manager’s competitive and avoidant CMS negatively affects team resilience. Team followership plays a mediating role in this relationship. The team power distance moderates the effects of a project manager’s cooperative and avoidant CMSs on team followership.

This paper enriches the existing literature on conflict management in construction projects and have potential guiding significance and application value for team resilience management practices.