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School-level leaders should not be expected to be mired in emotional turmoil and sacrifice their own health, happiness and well-being to do their jobs effectively. While the emotional aspects of school-level leadership have continued to evolve and become increasingly complex since the turn of the twenty-first century, the supports available to these individuals remain outdated, ineffective, and moribund. If mentoring, anonymous telephone support lines and other ‘old school’ approaches for supporting school leaders were still effective, they would not be struggling to deal with the emotional aspects of their work and workload. Further, there is a need to provide ‘just-in-time’ supports that are available to school-level leaders when concerns arise. Absent structural changes, isolated and individualized approaches to self-care cannot mitigate the challenges principals face or the physical, mental and emotional toll associated with their work and workload. Communal strategies and policy levers are recommended in an effort to go beyond mindfulness and other (potentially) individualistic and neoliberal approaches to self-care. This chapter also explores how principal preparation programmes and other formal professional learning opportunities are an untapped resource in terms of strengthening school-level leaders' emotional regulation capacity and building a general appreciation for the emotional aspects of school-level leadership.

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

As responsibilities of high school principals continue to expand, their workweeks become longer, and their attention is stretched in multiple directions. How principals from various school types use their time is influenced by their organizational structures and external policies. To gain deeper insights into the workload, priorities and constraints faced by high school principals, this study examines principal time use (PTU) patterns across different school types, including traditional public schools (TPSs), charter schools, Catholic schools and non-Catholic private schools.

Drawing on the national representative data from the High School Longitudinal Study of 2009 in the USA, this study examines and compares PTU in various leadership tasks across different school types, controlling for school and principal characteristics.

Among various high school types, principals in TPS had the longest workweeks. However, the extended workweek did not necessarily result in significantly more hours or a larger proportion of their time dedicated to instructional leadership. Instead, TPS principals allocated more time to administrative tasks and student affairs than principals in other school types.

By examining PTU of different school types, this study adds new evidence on the influence of contextual factors on leadership behavior. It also offers policy implications to enhance principals’ capacities, alleviate their workload and to prioritize time use in different leadership domains.

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

In this chapter, I propose a model for how school-level leaders manage their emotions. This model consists of six components. School-level leaders typically have little direct influence over the first component of the model, which are the socio-contextual factors in the schools, school communities and jurisdictions in which they work. A school-level leader's identity, sense of self and their personal characteristics comprise the second component of the model. The third component of the model is a multi-directional arrow demonstrating connections and interactions between the socio-contextual factors and a school-level leader's sense of self. Factors that heighten school-level leaders' emotional experiences in schools are considered as part of the fourth component of this model for school-level leaders' emotional regulation. The fifth component are the emotional regulation strategies school-level leaders use to manage emotions that emerge as part of their workday, while influence of supports and professional learning are considered as part of the sixth component, Finally, the model also accounts for the chain reactions and feedback loops that can occur when an individual utilizes an emotional regulation strategy that is unsuccessful. Those processes produce new emotions that must be regulated using similar, or different, emotional regulation strategy(ies).

This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.

Using a qualitative methodology with a philosophy of interpretivism, semi-structured interviews were conducted with seven audit partners and 14 auditors to explore the consequences of the defense law in Jordan. Thematic analysis was used to identify key themes and findings.

The study reveals significant impacts of the defense law on the accounting and auditing professions. Additional disclosures in financial statements were required, increasing the workload for accounting professionals. Auditors faced challenges related to non-compliance risks, fraud risks, management override risks in collecting sufficient evidence. Specific industries, such as restaurants, transportation and tourism, were particularly affected, posing higher audit risks.

This study contributes to the international debate on the impact of crisis-related laws on the audit profession. It offers insights into the challenges faced by auditors during crises and underscores the necessity of adapting auditing practices to new regulatory requirements. The study’s originality lies in its examination of the specific consequences of the defense law in Jordan, providing valuable implications for professionals worldwide and emphasizing ongoing discussions on crisis-related regulations in auditing practices. It underscores the need for adaptability, learning and innovation in addressing regulatory changes and managing audit risks in crisis situations. The findings provide valuable insights for professionals worldwide and emphasize ongoing discussions on crisis-related regulations in auditing practices.

This study investigates the mediating role of personal initiative taking in the link between employees' exposure to transformational leadership and their engagement in creative behavior, as well as a potential catalytic role of perceived work overload in this process.

The research hypotheses were tested with survey data collected among employees of a large organization that operates in the telecommunications sector.

Transformational leadership translates into enhanced creative work efforts among employees, because these employees adopt an action-based approach toward work. This mediating role of personal initiative taking is particularly prominent among employees who encounter excessive workloads in their daily jobs, because their initiative and creativity promise solutions to this resource-draining work situation.

For human resource managers, this study reveals that employees who go out of their way to address problem situations offer an important means by which a leadership style that inspires and challenges followers can be leveraged to produce enhanced creative outcomes. It also pinpoints how this process can be triggered by employees' beliefs that work demands are excessive.

This study adds to prior research by detailing a hitherto overlooked factor (personal initiative) and catalyst (perceived work overload), related to the translation of transformational leadership into increased creative behavior.

This chapter is focused on what we can learn from oppressive governance, in this case specifically relating to university governance in terms of vice chancellors and presidents, to the deputy vice chancellor and deputy president and down the ever-growing university hierarchy to deans and heads of schools and their deputies, from a Freirean perspective. Freire wrote at length about how leaders ‘controlled’ education and why they did so, but he also wrote at length about how governments control populations – himself being both a political prisoner and a person in exile to escape persecution. This chapter subsequently examines Freire's ideas around what techniques people employ to control populations and applies them to a higher education setting because the similarities are numerous and the tactics familiar.

The large role that emotions play in the work lives of school-level leaders is absent from much of the research exploring what they do on a daily basis. This chapter discusses future directions for research surrounding the emotional aspects of school-level leadership and how this research can influence practice in meaningful ways. For example, it may be beneficial for future research to focus on principals who are struggling to manage their emotions. This would allow researchers to identify factors or practices associated with school-level leaders who are less able to manage their emotions in a positive manner and provide supports. Further, more large-scale research surrounding school-level leadership is needed to better understand how the ability to manage emotions intersects with other challenges in contemporary principals' work. Research of this nature would also provide additional avenues of support for current leaders. Future directions for practice include an emphasis on changing the culture so that school-level leaders who are struggling feel empowered to reach out beyond their immediate colleagues for supports. Without a renewed appreciation for the emotional aspects of their work, principals, vice-principals and other school-level leaders will be unable to maximise their impact on student outcomes.