Search results

This paper aims to argue that important elements in the capital budgeting process are either undervalued or not considered and are a significant reason for both low and slow growth in large firms. Adopting an entrepreneurial mindset in conjunction with a portfolio approach based on different types of innovation to allow for growth projects to enter the process and be evaluated for possible selection are outlined as an alternative to strengthen the capital budgeting process.

Concepts and processes drawn from the finance, economics and entrepreneurship literature are used to form a proposed new approach to the capital budgeting process.

Only a handful of large firms even achieve returns more than their cost of capital. This manuscript argues that the reason for the lack of growth is a function of a capital budgeting process that does not allow the full spectrum of risk projects because of behavioral factors. This manuscript further proposes a portfolio approach that would allow for all projects to be fairly considered and aligned with stakeholder interests.

The current literature tends to focus on the financial evaluative aspect of the capital budgeting process. The void in the literature is with other aspects of the capital budgeting process both in terms of currency and in pursuing alternative explanations for the reasons the full risk spectrum of projects is not considered.

Organizations are confronted with problems and political risks to which they have to respond, presenting a need to develop tools and frames of understanding requisite to do so. In this article, we argue for the necessity of cultivating “political judgment” with a “sense of reality,” especially in the upper echelons of organizations. This article has two objectives: First to highlight how a number of recent interlinked developments within organizational analysis and practice have contributed to weakening judgment and its accompanying “sense of reality.” Second, to (re)introduce some canonical works that, although less in vogue recently, provide both a source of wisdom and frames of understanding that are key to tackling today’s problems. We begin by mapping the context in which the need for the cultivation of political judgment within organizations has arisen: (i) increasing proliferation of political risks and “wicked problems” to which it is expected that organizations adapt and respond; (ii) a wider historical and contemporary context in which the exercise of judgment has been undermined – a result of a combination of economics-inspired styles of theorizing and an associated obsession with metrics. We also explore the nature of “political judgment” and its accompanying “sense of reality” through the work of authors such as Philip Selznick, Max Weber, Chester Barnard, and Isaiah Berlin. We suggest that these authors have a weighty “sense of reality”; are antithetical to “high,” “abstract,” or “axiomatic” theorizing; and have a profound sense of the burden from exercising political judgment in difficult organizational circumstances.

The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).

Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

This study examines the direct influence of team-member exchange (TMX) on team innovative work behavior (IWB) and the mediating roles of team knowledge sharing and team job crafting.

To test our research model, we collected multilevel, multisource, and multi-wave data from 284 employees and 74 teams in Pakistan.

TMX positively relates to team IWB directly and indirectly via serial mediation of team knowledge sharing and team job crafting.

This is the first study to investigate how TMX promotes team IWB through team knowledge sharing and team job crafting.

Research related to workplace accommodation requests for employees with mental illness is scarce, though evidence suggests that these individuals often fail to request accommodations even when needed. The authors' research study aimed to address these shortcomings by (1) assessing employees' knowledge of Americans with Disabilities Act (ADA) laws and how this knowledge influences employees' perceived need for and requests of accommodations; (2) examining the relationship between employees' perceived need for accommodations and employees' workplace outcomes and (3) examining the relationship between perceived need for accommodations and employees' actual accommodation requests, as well as how stigma influences this relationship.

The authors used two survey studies to investigate their research questions. Study 1 participants were recruited through Amazon's MTurk, and Study 2 participants were recruited through support groups for individuals diagnosed with mood disorders (i.e. depression and bipolar disorder).

The authors found significant gaps in both subjective and objective ADA-related knowledge among participants in their sample. The authors' Study 1 results also revealed an interaction between the perceived need for accommodations and accommodation requests in predicting job satisfaction and turnover intentions. When employees needed accommodations but did not request them, it resulted in worsened workplace outcomes. In Study 2, the authors aimed to identify barriers to requesting accommodations. The authors found that the relationship between perceived need for accommodations and actual accommodation requests was moderated by both public and self-stigma, thereby showing that stigma can impede individuals from requesting needed accommodations at work.

The authors' study sheds light on a population that has been relatively understudied in the workplace accommodations literature, namely those with mental illness. The authors first identify the perceived need for accommodations as an important factor in making accommodations requests at work, as prior work has failed to differentiate how the need for accommodations can vary across individuals. Next, the authors show how workplace outcomes (i.e. job satisfaction and turnover intentions) are negatively affected when employees need accommodations but do not request them. Finally, the authors demonstrate how both public stigma and self-stigma can reduce the likelihood that individuals request accommodations at work, even when needed.

In the recent post-pandemic era, the globe has been anxious for the sustainable disposal of healthcare waste to protect public health, protect the environment and enhance future preparedness. Developing countries, in particular, have struggled to dispose of healthcare waste (HCW) to eradicate the hazardous effects of medical waste generated during and after the deadly COVID-19 pandemic. Hence the purpose of the research paper is to develop a hybrid decision-making framework to identify various barriers for sustainable disposal of healthcare waste use of Grey-Decision Making Trial and Evaluation Laboratory (G-DEMATEL) and Analytical Network Process (ANP).

A hybrid framework of Grey-Decision Making Trial and Evaluation Laboratory (G-DEMATEL) and Analytical Network Process (ANP) has been used to rank barriers and sub-barriers in the disposal of healthcare waste.

The study’s findings suggest that lack of segregation practices, absence of green procurement policy, obsolete technologies and resistance to adopting change management are the topmost causal barriers influencing the remaining barriers. Lack of commitment among healthcare administrations, lack of standard performance measures and resistance to adopting change appear to be the topmost crucial barriers.

The study’s finding enables all stakeholders to prioritize the barriers systematically for better performance and save resources during the process. The policymakers can use the results to design a clear regulatory framework.

The literature has highlighted the factors and their association with the disposal of healthcare waste mainly in isolation. The results are validated against the Grey-Analytical Hierarchy Process (G-AHP) to ensure the robustness of the proposed framework. This paper is one of the preliminary attempts to propose a framework of the interrelationships of the factors that have a direct role in survival for management education.

Our chapter explores the impacts of genderwashing practices within Hockey Canada (HC), a national organization that governs major and minor hockey leagues in Canada. A 2018 case involving allegations of sexual assault by members of the U20 junior men's hockey team acted as a catalyst to expose HC's organizational practice of silencing victims and covering up bad behavior. Through the application of media content analysis, we argue that HC's responses to the case (financial settlements, Nondisclosure Agreements, and a new educational and training program) reflect genderwashing practices and exemplify a superficial attempt to address sexual violence within the organization. What results is a culture of silence, poor leadership, and the normalization of violence within HC. Our chapter contributes to the genderwashing literature, through the development and application of genderwashing as a conceptual framework that can be applied to responses to allegations of sexual assault.

This article features four disabled artists who are parents and center on their balance of artistic practice and family. As a disabled artist considering starting a family and becoming a parent, the question of balancing artistry with a child has been a consistent thought and inquiry. Especially as a disabled artist wrestling with the realities of managing one's bodily needs with a career and personal life, I realize it will be a challenging yet rewarding adjustment. Furthermore, artists often lead atypical work lives with atypical working hours, which can sometimes lend itself to parenting and take away from it in other ways. With the resultant interviews and article, I aim to provide critical insights into practicing disabled artists' viewpoints on parenting, ranging from the challenges to the dividends. I hope these insights will support a singular view of disability parenting and artistry, as well as the Journal's goal of a new paradigm in disability scholarship overall.

The purpose of this paper is to clarify the influence of linguistic profiling on perceived employability. In doing so, we recognize multiple factors that can contribute to this relationship. Using the systems theory framework (STF) of career development, we categorize these factors based on whether they primarily reside within the societal system, the organizational system, or the individual system. Subsequently, we construct and present an open systems model that depicts the influence of linguistic profiling on perceived employability in context with other societal, organizational and individual factors.

The STF provides a theoretical perspective on how to contextualize linguistic profiling and perceived employability within the scope of career development. We employed an integrative literature review method to locate existing research studies that investigated the influences of linguistic profiling and perceived employability. The literature search process, coupled with inclusion and exclusion criteria, resulted in 46 publications retained for analysis.

Findings provided evidence of language ideologies that contribute to linguistic profiling globally. Linguistic profiling usually results in reduced perceived employability. There was variation in the research findings based on the context of the research studies. The context consisted of the societal, organizational and individual systems in which the research study was conducted. Findings supported our construction of an open systems model of the influence of linguistic profiling on perceived employability, which is rooted in the STF.

This study highlights the negative influence of linguistic profiling on perceived employability. It also demonstrates how the STF can be used to contextualize the linguistic profiling problem within societal and organizational systems.

Recognition of the complexity of job embeddedness in the work environment has grown, highlighting the need for a deeper understanding of the factors that contribute to this phenomenon. This study analyzed how and when job crafting and leisure crafting are linked to job embeddedness by investigating employee resilience as a mediator and employee adaptivity as a moderator.

Data were gathered from 568 Taiwanese hotel employees. The PROCESS macro was used to verify all hypotheses.

Both job crafting and leisure crafting increased job embeddedness. Employee resilience mediated the impacts of job and leisure crafting on job embeddedness. The positive relationship between employee resilience and job embeddedness was stronger when employee adaptivity was high. Employee adaptivity moderated the indirect impacts of job and leisure crafting on job embeddedness through employee resilience.

Hotel managers should foster a workplace culture that encourages employees to engage in job crafting. Additionally, managers can offer employee assistance programs to proactively encourage workers to participate in leisure crafting. Providing training and wellness programs to strengthen employee resilience, along with allocating resources and designing learning programs to enhance employee adaptability, can further promote job embeddedness.

This research contributes to the literature through the construction of a moderated mediation model that explored how and when job and leisure crafting affect job embeddedness.