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This paper aims to examine whether information technology (IT) managers’ virtual listening, as rated by their high-tech employees, affected turnover behaviour beyond a new constellation of variables, some of which have never been researched as antecedents of turnover behaviour, particularly during a pandemic or crisis. Namely, the main aim, among others, is to answer the research question: does IT employees’ perception of the quality of their supervisors’ virtual listening in the pandemic and crisis era, when employees and managers work remotely, will negatively affect turnover behaviour? If yes, in which constellation of antecedents the virtual listening effecting on turnover behaviour?

Logistic regression analysis was conducted to test the hypotheses via SPSS 26 and PROCESS (Model 6). The variance inflation factor was calculated to test multicollinearity. Interaction was tested using the Hayes and Preacher PROCESS macro model. The researchers also used the J-N technique test (Johnson–Neyman via process). The supplemental analysis used also PROCESS MACRO (IBM Corp., Armonk, NY, USA, 2023) Model 4 and Bootstrap test.

The findings show that perceptions of supervisors’ virtual listening quality as rated by their employees moderated the relationship between organisational deviance as a type of organisational misbehaviour (OMB) and turnover behaviour and had the strongest effect on turnover behaviour beyond other key predictors (organisational deviance as a type of misbehaviour, turnover intention, job satisfaction, embeddedness and alternatives in the labour market). Alternatives to current work moderated the association between the perception of managers’ virtual listening behaviour as rated by their employees and turnover behaviour. Specifically, when alternatives in the labour market were high or medium, the perceived quality of managers’ virtual listening reduced turnover behaviour. Finally, the perception of the IT employees supervisors’ virtual listening moderated the relationship between organisational deviance and turnover intention among high-tech employees.

Evaluating supervisor listening in the high-tech firm may have value in terms of its relationship to outcomes such as retaining employees, turnover intention and especially turnover behaviour. The effect on turnover behaviour and of that new constellation of antecedents on turnover behaviour when people work remotely was not researched yet and important for the post COVID-19 era. Additionally, in contrast to most studies of turnover, this study also focus on the positive aspects of turnover and especially turnover behaviour to organisations in general and especially to high-tech firm and not just the negative aspect as was researched until now. Another contribution is the finding that when employees perceived their managers’ virtual listening quality as high, the effect of deviance as a type of OMB on turnover behaviour was positive. Namely, the listening as a moderator and turnover assisted in making the organisation cleaner from inappropriate behaviour. Additionally, when alternatives in the labour market are high or medium, perceived quality of virtual listening of managers as rated by their employees can reduce turnover behaviour. This virtual listening–turnover relationship and the moderator of alternatives to current work had not previously been found in the turnover literature and this is also significant a contribution to the turnover and withdrawal literature.

Turnover in high-tech companies has long been a concern for managers and executives. Recent meta-analyses from the general turnover literature consistently show that job satisfaction is a major attitudinal antecedent to turnover intention and turnover behavior. Additionally, the available research on information technology (IT) employees focuses primarily on turnover intentions and not on a risky decision-making perspective and actual turnover (turnover behavior). The paper aim is to focus on that.

This study uses hierarchical ordinary least squares, process (Preacher and Hayes, 2004) and logistic regression.

The main predictor of actual turnover is risky decision-making, whereas job satisfaction is the main predictor of turnover intention.

The joint effects of risk and job satisfaction on turnover intention and behavior have not been studied in the IT domain. Hence, this study extends our understanding of turnover in general and particularly among IT employees by studying the combined effect of risk and job satisfaction on turnover intentions and turnover behavior. The study’s theoretical and practical implications are likewise discussed.

Assessing learners with extensive support needs has traditionally been rooted in deficit perspectives, in which student incapacities are highlighted. We start this chapter with an overview of this historical view and identify its shortcomings. Next, we identify alternate assessment and progress monitoring as key efforts for shifting the lens from deficit-oriented assessment toward more grade-aligned, inclusive-, and strengths-based strategies. We also identify strategies for comprehensive assessment that can continue this shift in approach. Finally, we conclude with ideas for future directions in assessing learners with extensive support needs.

The purpose of this study is to examine scholarly impact which is critical to universities in their aspiration to create, disseminate and apply knowledge. However, scholarly impact is an elusive concept. First, the authors present a conceptual model to clarify different dimensions of scholarly impact (i.e. theory and research, education, organizations and society) and four key stakeholders (i.e. other researchers, students, practitioners and policy makers). Second, the authors provide actionable recommendations for university administrators, researchers and educators on how to enhance impact. The scholarly impact model is flexible, expandable, scalable and adaptable to universities in different regions of the world and with different strategic priorities.

The authors conducted a general review of the literature and offered a multidimensional and multistakeholder model of scholarly impact to guide future actions aimed at enhancing scholarly impact.

The authors describe the multidimensional and multistakeholder nature of the critical and yet elusive concept of scholarly impact. The authors delineate multiple dimensions of impact, different stakeholders involved and recommendations for enhancing scholarly impact in the future.

The authors offer practical and actionable recommendations on how to enhance scholarly impact. For university administrators, the authors recommend aligning scholarly impact goals with actions and resource-allocation decisions; ensuring that performance management and reward systems are consistent with impact goals; being strategic in selecting a journal list; developing a strong doctoral program; and promoting practical knowledge and applications. For researchers and educators, the authors recommend developing a personal scholarly impact plan; becoming an academic decathlete; finding ways to affect multiple impact dimensions simultaneously; and leveraging social media to broaden impact on external stakeholders. Implementing these recommendations will benefit other researchers, students, practitioners (e.g. managers, consultants) and policy makers.

The authors provide an innovative way of conceptualizing scholarly impact. In turn, the conceptual analysis results in actionable recommendations for university administrators, researchers and educators to enhance impact.

When men still alive to‐day were young, not a single cargo of chilled or frozen meat, of fruit or of dairy produce from the Southern Hemisphere, had been landed in this country. We have, that is, lived in the last generation through a dietetic revolution which has left us to a large and increasing extent dependent on foodstuffs grown at the ends of the earth and consumed weeks or even months after they leave the places of their origin. Fifty years ago Australia was importing butter, and a century ago the first cow was imported into New Zealand—where there are to‐day more cattle than men. This change in the balance of trade has created a series of new problems in practical science. Some of these have been solved in part, others remain impregnable, and all urgently call for solution; for every year, and almost every month, damage to cargoes is suffered that has its origin in our imperfect knowledge of how to submit perishable goods to the ordeal of prolonged ocean carriage. Beef, to take an obvious example, is hard to bring satisfactorily from Australia. There are two methods by which meat may be preserved, freezing and chilling. The same installation is used in both cases, but for the former, the machine requires to be more powerful, since the temperature of the meat must remain well below 32 degrees F. Mutton lends itself perfectly to freezing, but beef, owing to structural and other causes, is deteriorated if frozen. The tissues are ruptured by expansion, and so, when the meat is defrosted, much of the nutritive liquid escapes. It is possible, that this problem of “drip” may be solved. It is also possible that beef from Australia may be transported to Europe in a chilled (not frozen) state. Experimentally this has already been achieved, but much remains to be done before small scale experiment can be converted into current commercial practice. When it is remembered that there is available in Australia land which would feed a further seven to ten million head of cattle, the importance of the investigations now being conducted into means of transport will be understood. The ocean carriage of fruit involves inquiries equally fascinating and, perhaps, less known. An apple or an orange is not killed by being plucked, but continues to live and “breathe,” that is to say, to absorb oxygen from the air and yield in its place carbon dioxide. In consequence, a ship's hold packed with fruit would quickly resemble a Black Hole of Calcutta were not certain precautions taken. The crowded living cargo threatens to suffocate itself, and the remedy lies in lowering the temperature of the fruit so that it may breathe more slowly, and in the provision of adequate ventilation. Cold, and to a certain extent the expired gas, CO2, itself, lower the rate of living—that is to say, the rate of chemical change, so that the fruit ripens more slowly. It is in this state of delayed ripening that apples from Australia or oranges from South Africa can be brought to this country without damage. Stated in this way, the problem sounds simple enough; given some degree of cold and ventilation, all will be well. As a matter of fact, the limits of temperature and of ventilation within which it is permissible to move are narrowed by both engineering and biological considerations. Living matter does not suffer coercion gladly or passively, and the attempt to delay ripening, though it undoubtedly succeeds, does not leave the fruit at the end where it would be if it had ripened normally. The sequence of chemical change is different; flavouring substances abnormal in character or in amount are apt to be produced, and the problem of successful storage is to hit upon that combination of temperature humidity and ventilation, which will in the end present the product to the palate of the consumer in a state as near to the normal as may be. Fruit, moreover, has its recognisable storage diseases, and, though much advance has been recorded in recent years, losses are still suffered regularly. As an example of the tricks that can be played with plants, it may be mentioned that a rose bush, just budding, can be kept at its “freezing” point and its growth arrested. Then, if it is sheltered under a hothouse roof so that light shines upon it continuously, it will bloom to perfection many months later, when its temperature is allowed to rise. Roses in December arc, in fact, a practical proposition. The stowage of fruit naturally requires particular care. On banana boats, for instance, the chambers are subdivided into pens by portable rails supported in special stanchions, and from the air trunk access may be had to the bananas for inspection during the voyage. To check the danger caused by bulging cases it is sometimes the practice to fit battens around the case ends of thickness equal to the amount of bulge, thus preventing pressure on the fruit itself when the ship rolls. Mere ventilation without refrigeration is sometimes found to be adequate. Provided a good, regular circulation of air is secured, fruit can be brought here and even to America in this manner from the Mediterranean. Ingenious precautions are taken to see that rough weather does not affect storage conditions. In the old days one of the popular methods of artificial lowering of temperature was that of the direct expansion cold air machine. The air from the cargo spaces was sucked into the machine, compressed, cooled, expanded and sent back through the cargo spaces. This system proved, however, unsatisfactory, and has virtually been scrapped. The problem of the elimination of loss from fruit cargoes begins not in the cold store but in the orchard. A layman might expect different varieties of apples to vary in their carrying quantities. But experience has shown that apples of the same kind, even when grown near together and showing no difference if eaten as soon as plucked, vary considerably in their keeping power according to the soil on which they are grown. Thus Victoria plums under standard uniform conditions of commercial storage have had a life varying from one to six weeks. In another case Allington Pippin apples of the 1925 crop, taken from two different trees growing in the same garden less than 15 yards apart, showed a commercial storage life in the same cold store until January, 1926, in one instance, and in the other until May, 1926. Evidently growers, shippers and all concerned in the fruit trade dare not allow such results to be possible, for waste has to be paid for, and if the damage is charged to the public the consumption of fruit is liable to be lowered. It may be feasible to vary keeping quality by modifying soils, and this aspect of the matter, which is, of course, extremely complicated, is being strenuously tackled. If the tasks before scientific investigators are hard, the prizes are valuable. For, apart from the desirability of adding to knowledge, huge commercial interests are at stake. Our capacity for consuming fruit imported from the Southern Hemisphere is only beginning to be tested. It is scarcely too much to say that until after the war we had been accustomed to enjoy apples and oranges only in the colder months. The supplies now on the market all through the summer come wholly from the Southern Hemisphere. South Africa only started exporting oranges in the first decade of the present century, and then only in very small quantities. Now she sends nearly a million cases every season, and it is estimated that this figure could be multiplied tenfold in the next fifteen years if the demand were sufficient. It is such considerations that have led the Empire Marketing Board to give a substantial grant to the Low Temperature Research Institute at Cambridge, which is enabling the Institute to build a new and enlarged station, and considerably to extend its activities in all directions. But producers and consumers are alike dependent on workers in the spheres of low temperature research and soil investigation. These scientific inquirers have much ground to cover before we can claim completely to have learnt the art of carrying perishable cargoes half round the world.—(The New Statesman).

The broad objective of the study was to develop assumptions and guide‐lines by which the cost approach to Human Resource Accounting could be implemented. The research was specifically aimed at determining the sensitivity of the cost approach for identifying significant differences in the investments made over two years in two comparable groups (16 subjects to a group) and how these differences could contribute towards more effective decision‐making in evaluating the relevant aspects of company policy. Statistically significant differences were obtained at the 5% level for total investments, academic development investments and orientation investments. The latter could not be regarded as material in absolute terms and the difference in total investments could therefore be ascribed mainly to academic development. The extent of investments in training suggests the necessity to optimize training from a cost/benefit point of view. During the initial months of the study, investments accrued at a proportionally higher rate than in subsequent months, eg 75.1% of the total investments were made during the first three months of service. It can therefore be said that relatively high labour turnover during the early months of service would carry a substantial loss potential, especially where there was no evidence of material investments in the orientation of personnel.

The purpose of this paper is to provide a comment on “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project” by Brian Rutherford.

The paper discusses issues highlighted by Rutherford regarding the unresolved limitations of the Flesch formulaic approach to readability analysis and the narrow focus of readability research in accounting.

Commencing with an overview of an important shift in the use of the Flesch formula in accounting readability research in 2004, the paper outlines the emergence of supplementary measures and proxies of readability and reader accessibility of accounting prose. When used in combination with Flesch, the two measures augment readability analysis, ameliorate the formula’s limitations and broaden readability research scope and focus.

The paper gives impetus to the development of additional supplementary measures and proxies of readability and reader access which are necessary to further expand the horizons of accounting readability research and meet ongoing changes to the contemporary accounting communications landscape.