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1 – 2 of 2Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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While there is ample discussion in management studies and organizational behavior textbooks about the factors that impact organizational outcomes, such as employee retention, this…
Abstract
Purpose
While there is ample discussion in management studies and organizational behavior textbooks about the factors that impact organizational outcomes, such as employee retention, this research is focused on exploring the previously unexplored question of how procedural justice, job characteristics and meaningful work influence employees' intentions to leave their organizations. As such, this study aims to investigate the impact of procedural justice on employees' intentions to leave, both independently and in conjunction with job characteristics and meaningful work as mediators.
Design/methodology/approach
This study uses partial least squares structural equation modeling (PLS-SEM) to develop the research model and for hypothesis testing. The path model is assessed using critical model fit indices and measures of goodness of fit.
Findings
The results reveal a negative relationship between procedural justice and employees’ intentions to leave. This negative relationship persists and is strengthened when both job characteristics and meaningful work act as mediators. Although job characteristics only exerted a significant effect through indirect effects, meaningful work demonstrated a significant negative impact on the intentions to leave through both direct and indirect effects.
Originality/value
This study presents a new perspective on employee retention by proposing an original mediation-based path model. Through the testing of eleven hypotheses, the study reveals the intricate relationships between the four constructs examined. The findings provide valuable insights that can serve as a basis for future research in management studies and organizational behavior.
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