Search results

1 – 10 of 192
To view the access options for this content please click here
Article
Publication date: 21 February 2020

Wendy Wang, Leslie Albert and Qin Sun

In light of the increasing popularity of telecommuting, this study investigates how telecommuters' organizational commitment may be linked to psychological and physical…

Abstract

Purpose

In light of the increasing popularity of telecommuting, this study investigates how telecommuters' organizational commitment may be linked to psychological and physical isolation. Psychological isolation refers to feelings of emotional unfulfillment when one lacks meaningful connections, support, and interactions with others, while physical isolation refers to physical separation from others.

Design/methodology/approach

An online survey was used to collect data from 446 employees who telecommute one or more days per week.

Findings

The results of this study indicate that telecommuters' affective commitment is negatively associated with psychological isolation, whereas their continuance commitment is positively correlated with both psychological and physical isolation. These findings imply that telecommuters may remain with their employers due to perceived benefits, a desire to conserve resources such as time and emotional energy, or weakened marketability, rather than emotional connections to their colleagues or organizations.

Practical implications

Organizations wishing to retain and maximize the contributions of telecommuters should pursue measures that address collocated employees' negative assumptions toward telecommuters, preserve the benefits of remote work, and cultivate telecommuters' emotional connections (affective commitment) and felt obligation (normative commitment) to their organizations.

Originality/value

Through the creative integration of the need-to-belong and relational cohesion theories, this study contributes to the telecommuting and organizational commitment literature by investigating the dynamics between both psychological and physical isolation and telecommuters' organizational commitment.

Details

Employee Relations: The International Journal, vol. 42 no. 3
Type: Research Article
ISSN: 0142-5455

Keywords

To view the access options for this content please click here
Article
Publication date: 12 August 2020

Xiao Zhang, Yun Wu and Wendy Wang

As fake information has become the norm on the internet, it is important to investigate how skepticism impacts an individual’s attitude toward word-of-mouth (eWOM). This…

Abstract

Purpose

As fake information has become the norm on the internet, it is important to investigate how skepticism impacts an individual’s attitude toward word-of-mouth (eWOM). This study examines eWOM skepticism via three dimensions: suspicion of motivation, suspicion of truthfulness and suspicion of identity. It investigates not only which of the three dimensions is more influential in eWOM situations but also the variations and relationships among these three. Furthermore, this study evaluates how an individual’s dispositional trust and perceptions regarding structural assurance can impact each dimension, which in turn affects the assessment of the eWOM messages’ credibility.

Design/methodology/approach

Using an online scenario-based survey, data were collected via Amazon Mechanical Turk from 195 participants in the U.S. PLS and cluster analysis were used to analyze the data.

Findings

The results reveal that the suspicion of identity play a major role in message credibility assessment and that people who are naturally less likely to trust others also hold higher suspicion of motivation and truthfulness. Further, structural assurance has significant negative effects on all three dimensions.

Practical implications

The findings highlight the importance of enhancing the protective measures on eWOM platforms and call for stricter regulations to prevent organizations from adopting deceptive eWOM propagandas.

Originality/value

This research contributes to the literature by exploring the impact of skepticism on eWOM message credibility assessment and helping to validate this newly created construct by considering eWOM skepticism as a formative construct.

Details

Journal of Information, Communication and Ethics in Society, vol. 19 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

To view the access options for this content please click here
Article
Publication date: 4 August 2020

Maria Kontesa, Andreas Lako and Wendy Wendy

The purpose of this study is to examine the relationship between board capital and firm earnings quality with different controlling shareholders for a sample of 252 listed…

Abstract

Purpose

The purpose of this study is to examine the relationship between board capital and firm earnings quality with different controlling shareholders for a sample of 252 listed firms in Indonesia over the period 2011–2017.

Design/methodology/approach

This study uses a two-step dynamic generalized method of moments panel regression to estimate the board capital effect on earnings quality. The board capital measure is constructed from educational capital, networking capital and experience capital. Meanwhile, discretionary accrual is used as the proxy for earnings quality. All financial data is from the annual report. Board capital data is a combination of an annual report, RelSci data, Linkedin searching and Bloomberg data.

Findings

The findings of this study report that board capital has a significant effect on earnings quality. Higher board capital may result in better earnings quality. In further investigation, this study finds that firms with higher education backgrounds tend to have better earnings quality. Meanwhile, firms with higher experienced board members tend to have bad earnings quality. Additionally, networking capital does not have any impact on earnings quality. The findings of this study also document a strong size effect of controlling shareholders in moderating the relationship between board capital and earnings quality.

Research limitations/implications

This study contributes to upper-echelon, institutional, positive accounting and agency theory. It implies that agency cost plays an important role in that relationship. In a more deep analysis, this study records different board capital effects on earnings quality across controlling shareholders.

Practical implications

Shareholders should elect board directors following their competencies and should note that not all competencies will give a quality earning report. The educational background of board members will enhance earnings quality, but the experience of a board member will reduce the earnings quality. Further, the relationship between board capital and earnings quality is significantly moderated by controlling shareholders, implying that different controlling shareholders need different board capital.

Originality/value

This study examines board capital effects on earnings quality with different controlling shareholders using four major theories. The board capital measure is tedious and detailed allowing to capture the comprehensive human capital.

Details

Accounting Research Journal, vol. 33 no. 4/5
Type: Research Article
ISSN: 1030-9616

Keywords

To view the access options for this content please click here
Article
Publication date: 7 November 2016

Regien Sumo, Wendy van der Valk, Arjan van Weele and Christoph Bode

While anecdotal evidence suggests that performance-based contracts (PBCs) may foster innovation in buyer-supplier relationships, the understanding of the underlying…

Abstract

Purpose

While anecdotal evidence suggests that performance-based contracts (PBCs) may foster innovation in buyer-supplier relationships, the understanding of the underlying mechanisms is limited to date. The purpose of this paper is to draw on transaction cost economics and agency theory to develop a theoretical model that explains how PBCs may lead to innovation.

Design/methodology/approach

Using data on 106 inter-organizational relationships from the Dutch maintenance industry, the authors investigate how the two main features of PBCs – low-term specificity and performance-based rewards – affect incremental and radical innovation.

Findings

The authors find that term specificity has an inverse-U-shaped effect on incremental innovation and a non-significant negative effect on radical innovation. Furthermore, pay-for-performance has a stronger positive effect on radical innovation than on incremental innovation. The findings suggest that in pursuit of incremental innovation, organizations should draft contracts with low, but not too low, term specificity and incorporate performance-based rewards. Radical innovation may be achieved by rewarding suppliers for their performance only.

Originality/value

The findings suggest that in pursuit of incremental innovation, organizations should draft contracts with low, but not too low, term specificity and incorporate performance-based rewards. Radical innovation requires rewarding suppliers for their performance only.

Details

International Journal of Operations & Production Management, vol. 36 no. 11
Type: Research Article
ISSN: 0144-3577

Keywords

To view the access options for this content please click here
Article
Publication date: 5 November 2018

Wendy Gardiner and Nina Weisling

Induction mentoring for early career teachers is a complex practice, requiring knowledge and skills distinct from teaching. However, more is known anecdotally than…

Abstract

Purpose

Induction mentoring for early career teachers is a complex practice, requiring knowledge and skills distinct from teaching. However, more is known anecdotally than empirically about the challenges new mentors face and the type of support they need as they transition from teacher to induction mentor. The paper aims to discuss these issues.

Design/methodology/approach

This qualitative study investigated how nine first-year mentors developed, conceptualized and enacted their mentoring practice by asking, what supports/inhibits new mentors’ professional learning and practice? Are there patterns of struggle/challenge that new mentors face? Primary data sources included three 45–60-minute structured, individual interviews across each mentor’s first year. Data analysis was inductive, involving open and axial coding.

Findings

Mentors struggled to navigate multiple complex relationships with administrators, teachers and students. The quality of these relationships impacted their sense of efficacy and mentoring ability. Despite receiving what mentors perceived as effective professional development (PD), all mentors found it difficult to apply knowledge in practice. Mentors also experienced a steep and varied learning curve and identified supports that enhanced their knowledge and situated application of new teacher-centered mentoring.

Originality/value

Despite increases in mentoring programs, there is a lack of research addressing new mentors’ needs and development. This study makes a contribution by identifying new mentors’ needs and challenges and by providing recommendations for situated, responsive, and ongoing PD.

Details

International Journal of Mentoring and Coaching in Education, vol. 7 no. 4
Type: Research Article
ISSN: 2046-6854

Keywords

To view the access options for this content please click here
Article
Publication date: 13 September 2011

Tony Worsley, Wei Wang and Wendy Hunter

The purpose of this paper is to identify food and health services desired by baby boomers and to examine their likely antecedents.

Abstract

Purpose

The purpose of this paper is to identify food and health services desired by baby boomers and to examine their likely antecedents.

Design/methodology/approach

A random sample of baby boomers in Victoria, Australia (n=1,108) completed a postal survey and rated the desirability of 13 post retirement food and health services.

Findings

The strongest demand was expressed for low cost fruit and vegetables, 24‐hour GP services, environmentally friendly foods, and friendly places to meet friends and exercise, among others. Generally, psychographic variables were key predictors of demand for social (health) services, food services, and vitamin pills and herbal remedies. Demand for food services was associated with universalism values.

Research limitations/implications

The cross‐sectional design prevents causal attributions; however, the findings suggest that baby boomers' demand for services falls into three groups, which are related to their psychographic characteristics.

Originality/value

Consideration of these desired services may facilitate the planning of future health and food services for this broad age group.

Details

Nutrition & Food Science, vol. 41 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

To view the access options for this content please click here
Article
Publication date: 18 September 2009

Wendy Green, Robert Czernkowski and Yi Wang

The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the…

Abstract

Purpose

The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the application of this regulation may have led companies to engage in activities conducive to the removal of the ST designation. In particular, the paper examines evidence of opinion shopping or earnings manipulation by these companies.

Design/methodology/approach

Empirical analysis of annual report databases for Chinese‐listed companies, including statistical significance testing relating to ST companies.

Findings

Most ST companies have removed the ST status by the third year after the initial ST designation. Compared to non‐ST companies, ST companies losing the ST status are more likely to engage in practices indicating earnings manipulation. Also, compared to non‐ST companies, ST companies are more likely to change auditors after an initial or second year of ST designation. However, while this behaviour suggests opinion shopping, auditor switching for the ST companies is not associated with losses becoming profits nor with improved audit opinions.

Research limitations/implications

The results reported in this paper must be considered in light of the limitations inherent in empirical analyses. That is, the relationships identified in this paper are indicative of potential earnings management or audit opinion shopping; however, the study cannot provide the actual reasons for these empirical results.

Practical implications

The results suggest the ST regulation did not lead to unintended consequences in terms of auditor switching by ST companies to improve either their reported earnings or their audit opinion.

Originality/value

The ST status is unique to China and this paper is the first to report on potential reporting and audit quality implications of this regulation.

Details

Asian Review of Accounting, vol. 17 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

To view the access options for this content please click here
Article
Publication date: 27 April 2012

Douglas M. Lambert and Matthew A. Schwieterman

Increasingly, supplier relationship management (SRM) is being viewed as strategic, process‐oriented, cross‐functional, and value‐creating for buyer and seller, and a means…

Abstract

Purpose

Increasingly, supplier relationship management (SRM) is being viewed as strategic, process‐oriented, cross‐functional, and value‐creating for buyer and seller, and a means of achieving superior financial performance. This paper seeks to describe a macro level cross‐functional view of SRM and to provide a structure for managing business‐to‐business relationships to co‐create value and increase shareholder value.

Design/methodology/approach

In order to identify the sub‐processes of SRM at the strategic and operational levels as well as the activities that comprise each sub‐process, focus group sessions were conducted with executives from a range of industries. The focus groups were supplemented with visits to companies identified in the focus groups as having the most advanced SRM practices.

Findings

The research resulted in a framework that managers can use to implement a cross‐functional, cross‐firm, SRM process in business‐to‐business relationships.

Research limitations/implications

The research is based on focus groups with executives in 15 companies representing nine industries and multiple positions in the supply chain, including retailers, distributors, manufacturers and suppliers. While all companies had global operations, only one was based outside of the USA. Nevertheless, the framework has been presented in executive seminars in North and South America, Europe, Asia and Australia with very positive feedback.

Practical implications

The framework can be used by managers and has been successfully implemented in large corporations. The view of SRM presented involves all business functions, which extends the current thinking.

Originality/value

The framework includes all business functions and was developed with input from executives representing major corporations with global operations.

Details

Supply Chain Management: An International Journal, vol. 17 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

To view the access options for this content please click here
Article
Publication date: 17 September 2019

Neena Gopalan, Nicholas J. Beutell and Wendy Middlemiss

This study aims to investigate international students’ cultural adjustment, academic satisfaction and turnover intentions using ecological systems perspective and explores…

Abstract

Purpose

This study aims to investigate international students’ cultural adjustment, academic satisfaction and turnover intentions using ecological systems perspective and explores factors that affect academic success and turnover by exploring three stages: arrival, adjustment and adaptation.

Design/methodology/approach

The sample consists of 208 international students enrolled at a mid-Western university in the USA. Confirmatory factor analysis, structural equation modeling and mediational analyses were used to test hypotheses.

Findings

Findings indicate that self-efficacy, as a pre-sojourn characteristic, affects adjustment variables inclusive of cultural adjustment, affecting academic satisfaction and turnover intentions. Adjustment variables (coping, cultural adjustment and organizational support) mediated relationships between self-efficacy and turnover intentions.

Research limitations/implications

The proposed model moves the research forward by examining an ecological systems framework describing how individual, social, academic, cultural and institutional factors function in supporting international students’ transitions. Results may be generalizable to other large US universities with varying dynamics and resources available (or not) for international students.

Originality/value

Given the challenges international students face in the USA in adapting to both new culture and academic setting, it is imperative to identify what elements of their transition and academic environment predict academic success. This is one of the first studies testing the propositions derived from Schartner and Young’s (2016) model.

Details

Quality Assurance in Education, vol. 27 no. 4
Type: Research Article
ISSN: 0968-4883

Keywords

To view the access options for this content please click here
Article
Publication date: 25 May 2010

Robert Czernkowski, Wendy Green and Yi Wang

The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at…

Abstract

Purpose

The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function.

Design/methodology/approach

The question is addressed by examining the market response to modified audit opinions of companies listed on the Shanghai Stock Exchange.

Findings

In contrast to earlier research, this paper does not find evidence that modified audit opinions have significant information value to Chinese investors, despite the regulatory changes. However, when partitioning the sample by year, there is weak evidence of a stock price response to modified audit opinions in 2003. Examination of the impact of different types of audit opinions shows no consistent results.

Research limitations/implications

The results reported in this paper must be considered in light of the limitations inherent in empirical analyses. That is, the relationships identified in this paper are indicative of potential earnings management or audit opinion shopping, however, the paper cannot provide the actual reasons for these empirical results.

Practical implications

The results suggest the Chinese market is beginning to value audit opinions in the same fashion way as more developed markets.

Originality/value

The paper refines market reaction models used in earlier studies through the introduction of additional explanatory variables, together with an improved methodology.

Details

Managerial Auditing Journal, vol. 25 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

1 – 10 of 192