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Article
Publication date: 11 March 2024

Tali Hadasa Blank

This study's main goal is to expand the theoretical perspective and discuss the unique influence of age and tenure on R&D teams' incremental innovation outcomes. We answer…

Abstract

Purpose

This study's main goal is to expand the theoretical perspective and discuss the unique influence of age and tenure on R&D teams' incremental innovation outcomes. We answer scholars call for additional research on age-related processes by testing pathways through which older employees can benefit organizational performance. The current study advances the literature by relating to the context-related process of cohesion and investigating its moderating influence on the relationship between team antecedents (i.e. age and tenure) and incremental innovation.

Design/methodology/approach

This research sample consists of 108 R&D teams operating in six mature high-tech organizations located in Israel. The participating entities design and manufacture state-of-the-art innovations in the semiconductors, communications and information technology sectors. The number of teams in each participating entity was 35, 21, 21, 19, 7 and 5, respectively. The sample consisted of 443 R&D employees and 212 team leaders/managers. The total sample comprised 655 participants. Team members filled out questionnaires to assess the independent variables. The dependent-variable questionnaire focusing on the team's incremental innovation accomplishments was completed by two managers for each team.

Findings

We found a negative association between team members' age and incremental innovation. Hypothesis 2, which predicted a positive association between team members' tenure and incremental innovation, was marginally supported. The interaction between team members' age and team members' tenure on incremental innovation was marginally supported. Hypothesis 4, which predicted that the negative association between team members' age and incremental innovation would be mitigated when the level of team cohesion is low, was supported. Hypothesis 5, which assumed that the positive association between team members' tenure and incremental innovation would be stronger when the level of cohesion is high, was supported.

Practical implications

This research's results regarding the negative influence of R&D employees' age on incremental innovation are crucial for managers and team leaders in the high-tech industry. Following the age stereotype, many of them avoid recruiting and assigning older employees to R&D teams dealing in innovation creation and development. They should expand their perspective and consider additional attributes in order to assign the employees that best match the team's mission. The results show that R&D teams produce high and similar levels of incremental innovation when the level of team members' tenure is high, regardless of their age.

Originality/value

This study benefited from a relatively high number of respondents and teams from leading high-tech organizations, a high response rate and a research design that made it possible to establish a linkage between data on the independent variables and data on incremental innovation collected from separate independent sources. The data on the dependent variable—incremental innovation—was based on independent assessments made by two managers for each team. The study's measurements were based on leading studies on innovation.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 25 December 2023

Changlong Ma, Yuhui Ge and Heng Zhao

Although strategic scholars have made great effects to exploring the moderating roles of team interaction in explaining the effect of top management team (TMT) diversity, they…

Abstract

Purpose

Although strategic scholars have made great effects to exploring the moderating roles of team interaction in explaining the effect of top management team (TMT) diversity, they have adopted seemingly conflicting theoretical perspectives to explain how it works. Drawing on ideas from the threat rigidity theory, the authors integrated these perspectives by proposing a contingency model in which the relationships between TMT diversity and adaptive firm performance depend on the matching between the internal context (i.e. overlapping team tenure) and external context (i.e. severity of threat).

Design/methodology/approach

This study sampled 579 Chinese A-share listed companies that have been severely affected by the COVID-19 pandemic, and multilevel linear regression analysis was used to test the hypothesis.

Findings

Results provided support for this hypothesis. Specifically, the interaction between TMT age/tenure diversity and overlapping team tenure is significant only when the severity of threat is high, while the interaction between TMT functional diversity and overlapping team tenure is significant only when the severity of threat is low.

Originality/value

The results of this study provide a comprehensive perspective to predict the performance impact of team diversity and contribute to diversity research and practice.

Details

Journal of Organizational Change Management, vol. 37 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 5 December 2023

Saleh Aly Saleh Aly, Ahmed Diab and Samir Ibrahim Abdelazim

This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by…

Abstract

Purpose

This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market.

Design/methodology/approach

Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression. The authors used panel data of 80 nonfinancial Egyptian-listed firms over 2016–2020.

Findings

The authors found a significant positive relationship between audit fees and audit quality and a significant positive relationship between audit quality and firm value. Furthermore, the authors found that the positive relationship between audit fees and audit quality is less pronounced for higher audit tenure firms. Finally, the authors also found that the positive relationship between audit quality and firm value is stronger for lower audit tenure firms.

Originality/value

To the best of the authors’ knowledge, this is the first study to bring evidence from an emerging African market about the joint association between audit tenure, audit fees, audit quality and firm value. It provides beneficial insights to regulators regarding the possibility and the benefits of improving audit quality, which is critically needed in contexts with weak governance systems.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 22 September 2023

Mohamed M.M. Ahmed

This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.

Abstract

Purpose

This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.

Design/methodology/approach

Cumulating evidence from 31 studies (N = 12,739), this study meta-analytically examines the central question of whether top managers' tenure is significantly associated with MAS sophistication after correcting individual studies for statistical artifacts. The study also assesses the strength of this association bniy exploring the influence of several moderating factors.

Findings

The findings show that long-tenured top managers are not significantly related to MAS sophistication. However, the moderator analtgcqyses indicate that the relationship between top manager tenure and MAS sophistication is moderated by tenure measurement type, firm sector and size. The study provides evidence for the significant moderation of tenure measurement type (i.e. position tenure). The results also argue that top manager tenure matters for MAS sophistication in small- and medium-sized enterprises (SMEs) and firms in the private sector.

Originality/value

The meta-analysis summarizes existing studies quantitatively to expand prior narrative reviews by providing definitive evidence of the overall effect of top manager tenure on MAS sophistication.

Details

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

Keywords

Article
Publication date: 24 October 2023

Mohammad Badrul Muttakin and Arifur Khan

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which…

Abstract

Purpose

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which combines financial and non-financial data. The authors also investigate how formal (e.g. board independence and gender diversity) and informal (e.g. corporate culture) governance mechanisms influence this association. By analysing these factors, the authors expect to provide valuable insights on the impact of CEO tenure and governance structures on the comprehensive nature of integrated reporting.

Design/methodology/approach

This study uses a sample of the top 200 Australian Securities Exchange (ASX)-listed companies from 2015 to 2019. IRQ is measured through levels of compliance with the integrated reporting (IR) framework proposed by the International Integrated Reporting Council (IIRC). The hypotheses are tested using multiple regression analyses.

Findings

The authors find that CEO tenure is negatively associated with IRQ. Furthermore, CEO tenure has a more positive influence on IRQ in the early CEO tenure years than later ones. The authors' study finds that the association between CEO tenure and IRQ is insignificant when firms have a high level of monitoring, as measured by board independence and gender diversity. The authors also document that competitive corporate culture moderates the negative association between CEO tenure and IRQ.

Originality/value

The authors' study highlights the significant impact of internal formal and informal governance mechanisms on disclosure practices in Australia's voluntary IR environment. By shedding light on these factors, the authors' research enhances understanding of Australian companies' IR practices and offers valuable insights for scholars, policymakers and practitioners in the field.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 29 September 2023

Gordon Mwintome, Joseph Akadeagre Agana and Stephen Zamore

The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports…

Abstract

Purpose

The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload.

Design/methodology/approach

The authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed.

Findings

The authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks.

Research limitations/implications

As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

Practical implications

Excessive audit partner workload impairs KAMs readability.

Originality/value

As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 3 July 2023

Jandre J. van Rensburg, Catarina M. Santos and Simon B. de Jong

An underlying assumption in the shared mental model (SMM) literature is that SMMs improve whilst team members work together for longer. However, whether dyad members indeed have…

Abstract

Purpose

An underlying assumption in the shared mental model (SMM) literature is that SMMs improve whilst team members work together for longer. However, whether dyad members indeed have higher perceived SMMs with higher shared tenure has not been explored. This study aims to, therefore, firstly, investigate this idea, and we do so by focusing on perceived SMMs at the dyadic level. Secondly, because in today’s fast-paced world perceived SMMs often need to be built quickly for dyads to perform, we assess if goal interdependence can reduce the dyadic tenure required for higher perceived SMM similarity. Thirdly, we analyse if these processes are related to dyadic performance.

Design/methodology/approach

We collected a dual-source sample of 88 leader–member dyads across various industries. We conducted PROCESS analyses to test their first-stage moderated mediation model.

Findings

Results showed that dyadic tenure was positively related to perceived SMM similarity, and that goal interdependence moderated this relationship. Additionally, perceived SMM similarity mediated the relationship between dyadic tenure and dyadic performance. Lastly, the overall moderated mediation model was supported.

Originality/value

We contribute to the perceived SMM literature by: investigating perceived SMMs in dyads, testing a key idea regarding the influence of dyadic tenure on perceived SMMs and investigating how goal interdependence may prompt perceived SMM similarity earlier in dyadic tenure and, ultimately, improve dyadic performance.

Details

Team Performance Management: An International Journal, vol. 29 no. 3/4
Type: Research Article
ISSN: 1352-7592

Keywords

Article
Publication date: 7 April 2023

Muhammad Jameel Hussain, Dongfang Nie, Gaoliang Tian and Adnan Ashraf

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social…

Abstract

Purpose

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social responsibility reporting in Chinese firms.

Design/methodology/approach

This study used Chinese A-listed firms as sample during 2010–2020. Considering the binary nature of dependent variable, logistic regression model is applied. For robustness, lagged value of independent and control variables, additional control variables and two stage least square regression are used.

Findings

This paper finds that CEO tenure is negatively related to the adoption of GRI reporting standards. Furthermore, this paper finds that this association is less pronounced when CEOs are female and when CEOs have foreign experience. Furthermore, this paper finds that this association is not significant when CEOs are female and when CEOs have foreign experience. This paper also finds that the relationship between CEO tenure and GRI adoption is more pronounced in state-owned enterprises in China. The findings in this paper are robust after controlling for endogeneity.

Practical implications

The study results are important for understanding the development and implementation of GRI framework especially in China.

Originality/value

To the best of the authors’ knowledge, this is the first study to deeply investigate how CEO tenure can affect adoption of GRI in Chinese firms.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 August 2023

Method Julius Gwaleba, Sophia Marcian Kongela and Wilbard Jackson Kombe

This paper aims to explore the role of participatory governance to actors’ participation in land use planning for tenure security in rural Tanzania. Three case studies where land…

Abstract

Purpose

This paper aims to explore the role of participatory governance to actors’ participation in land use planning for tenure security in rural Tanzania. Three case studies where land use planning project implemented were selected to make assessment on how local actors were involved in the process.

Design/methodology/approach

This paper uses qualitative research methods, whereby semi-structured interviews with village landholders and key informants were conducted to get their perspectives on land use decisions and land tenure (in)security. Besides, focus group discussions with the village landholders were also used.

Findings

The research findings indicate low participation of local actors in land use planning process. Decisions on land use by the local actors were very minimal. Further, communication between the involved actors was also difficult.

Originality/value

The study offers insights on participatory governance into land use planning for tenure security. The study develops a framework to improve land use planning process toward tenure security outcome. A tri-partite strategy consisting of enabling mechanisms of governance capacity, institutional capacity and converging discourses articulates a framework for the evolution in the degree of local actors’ participation to improve security of land rights through land use planning process in rural Tanzania.

Details

Journal of Property, Planning and Environmental Law, vol. 15 no. 3
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 11 May 2023

Alaka N. Rao and Meghna Virick

This study investigates the antecedents of career initiative, a proactive behavior, whereby individuals engage in activities to promote their career development. The authors first…

Abstract

Purpose

This study investigates the antecedents of career initiative, a proactive behavior, whereby individuals engage in activities to promote their career development. The authors first argue that organizational tenure – the length of time employed within a specific organization – will exhibit a curvilinear or inverted-U-shaped relationship with career initiative. In the early years of an employment relationship, career initiative gradually increases as employees overcome the initial challenges of joining a new organization. However, career initiative will plateau and eventually decline as employees struggle to envision further development.

Design/methodology/approach

This study uses a survey design with data collected from the North American operations of a large global telecommunications company.

Findings

This study identifies two key mechanisms, both concerning relational context, that drive the curvilinear relationship between organizational tenure and career initiative: mentoring and barriers to networking. Specifically, increased mentoring and reduced barriers to networking both significantly weaken the curvilinear effect.

Research limitations/implications

The results suggest that organizations can promote proactive behaviors through employee mentoring and by removing network barriers, particularly for those most at risk for reduced career initiative: early- and especially later-tenure employees.

Originality/value

Career initiative is a valued behavior among employees, but individual-level phenomena can be fostered, or inhibited, by relational context. So, while some scholars have found a trend toward “boundaryless” careers, this study reveals the importance of considering how the boundaries and social context within organizations can create an environment in which employee proactivity can flourish.

Details

European Journal of Training and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-9012

Keywords

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