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The paper aims to examine, first, how performance feedback influences positive and negative affect within individuals across negative and positive feedback range, and secondly, whether self‐esteem moderates individuals' affective reactions to feedback.

A sample of 197 undergraduate students completed an 8‐trial experiment. For each trial, participants performed a task, received performance feedback, and were subsequently asked to report their affective state. Hierarchical linear modeling was used to test the hypothesized within‐ individual effects and the cross‐level moderating role of self‐esteem.

Performance feedback did influence both positive and negative affect within individuals and feedback indicating goal non‐attainment (i.e. negative feedback) increased negative affect more than it reduced positive affect. The data offered some support for the prediction with respect to the moderating role of self‐esteem derived from self‐enhancement theory.

The laboratory design and student sample are limitations with the study. However, the nature of our research question justifies an initial examination in a controlled, laboratory setting. Our findings may stimulate researchers to further investigate the role of affect and emotions in behavioral self‐regulation.

This study furthers research on reactions to feedback by examining the feedback‐affect process within individuals across time. Multiple dimensions of affect were considered and positive and negative feedback continua were examined separately.

Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its longevity and the richness and variety of its stories. The authors show how Judaism interprets and applies materiality in many contexts. For each, the authors provide guidance on how auditors might apply these lessons to improve their materiality judgments. The authors examine five areas where Judaic examples can inform modern auditing including: (1) considering both quantitative and qualitative measures; (2) recognizing that small quantitative changes can lead to material qualitative effects; (3) understanding that ignoring small issues can become a slippery slope; (4) considering the importance of financial statement users’ needs in developing materiality criteria; and (5) prioritizing substance over form. In all examples, context is a critical factor to consider when applying materiality. These results should be of interest to auditors, financial statement users and others.

Traditional utility analysis only calculates the value of a given selection procedure over random selection. This assumption is not only an inaccurate representation of staffing policy but also leads to overestimates of a device's value. This paper presents a more accurate method for computing the validity of a selection battery for when there are multiple selection devices and multiple criteria. Application of the method is illustrated using previous utility analysis work and an actual case of administrative assistants with eight predictors and nine criteria. A final example also is provided that includes these advancements as well as other researchers' advances in a combined utility model. Results reveal that accounting for multiple criteria and outcomes dramatically reduces the utility estimates of implementing new selection devices.

The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.

Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights individual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011.

The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative distribution of identified cases among these pathways. It also identifies the prevalence of gambling, female offenders, small and medium enterprises as victims, as factors in fraud, as well as the relatively unsophisticated methods in much accountant fraud. In addition, it establishes the importance of situational attitude in moderating inherent character as it relates to fraudulent behaviour and the variable importance of the fraud triangle elements across the pathways to accountant fraud.

This paper provides direct evidence on the nature and pathways to accountant fraud, thus improving understanding of a significant category of occupational fraud. The evidence challenges conventional characterisations of accountant fraud offenders in prior research.

The purpose of this paper is to examine the relationships between sales managers’ authentic leadership style and salespeople’s positive development.

Multilevel regression analysis was used to examine the data from 40 work teams from several Spanish retail companies (190 salespeople and 40 sales managers).

In line with previous studies, the analyses indicated that sales managers’ authentic leadership style as perceived by employees significantly predicted salespeople’s work engagement and psychological capital (PsyCap). Contrary to the expectations, salespeople’s perceptions of sales managers’ authentic leadership did not relate to sales managers’ self-ratings of authentic leadership, but instead related to sales managers’ gender (women were perceived as more authentic) and higher perceived frequency of leader–follower interaction.

The study contributes to the literature by testing if sales managers’ variables (gender and self-ratings of authentic leadership and perceived frequency of leader–follower interaction) predict salespeople’s perceptions of authentic leadership, which in turn, predict salespeople’s positive development (work engagement and PsyCap).

Japanese firms which long ago realized the importance of product quality have, over the last decade, been focusing on the broader issue of management quality as a way of increasing market share and profits. Management quality has traditionally been difficult to judge, and systematic ways of improving it difficult to implement. To overcome this dilemma, Yahagi Consultants Inc., in Tokyo, has come up with an approach called total integrated management (TIM). It consists of a comprehensive checklist, but no systematic implementation processes have been suggested. Aims to investigate the link between TIM and business process redesign and identify whether the latter methodology can be applied to implement TIM effectively.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

This study's goal is to look at how visitors' experiences affect the indirect links between the destination's extrinsic motivations (DEMs) and tourists' intrinsic motives (TIMs), on the one hand, and the perceived destination image (PDI), on the other.

Using structural equation modeling, 613 tourists from different nationalities were used to test the five hypotheses.

The research results revealed that second-order destinations' extrinsic motivations directly impact TIM and PDI. It also showed that tourists' experiences as moderators reduce the direct effect of DEM on PDI for first-time visitors compared to repeat visitors. Moreover, it increases the direct effect of TIM on PDI for repeated visitors.

Destination managers can fix the problems that hurt their reputations and images by hiring police officers in tourist areas and cleaning tourist places. In the same way, destination managers and travel agencies should use AI tools to create social media marketing campaigns focusing on natural and historical monuments. Also, the marketing plans should stress the value for money (for example, lodging, food and attractions’ cost). Finally, destination marketers can make programs for repeat visitors, focusing on DEM and TIM.

This article tries to fill a gap in the research on PDI formation in emerging markets as a modern technique in destination marketing by using the push-intrinsic and pull-extrinsic theories. It also looks at how the tourists' experiences moderate the direct link between DEM, TIM and PDI. Lastly, this study examines how TIM affects a destination's image in emerging markets.

This study examines the role of Big Five personality traits namely openness to experience, conscientiousness, extraversion, agreeableness and neuroticism in regulatory-focused job crafting, i.e. promotion- and prevention-focused job crafting and their inter-relationships.

Survey data collected from 444 executives of Indian public sector energy companies were analysed using structural equation modelling.

Big Five personality traits differentially influence individuals' ways of managing job demands through promotion- and prevention-focused job crafting. These influences are easily identifiable in case of openness to experience, conscientiousness and neuroticism.

Findings of the study may help organizations in developing an effective recruitment, job designing and job allocation process, devise a framework for uncertainty management, encourage their employees to undertake personality-aligned job crafting to manage their ever-emerging jobs and enhance person–job fit.

This study, for the first time, provided a comparative influence of Big Five personality traits on both forms of regulatory-focused job crafting. These findings may be relevant for job demand management in a dynamic business environment.