Search results

1 – 10 of 91
Article
Publication date: 17 April 2023

Dirk De Clercq

The purpose of this study is to examine how employees’ deference to leader authority may induce their unethical pro-organizational behavior (UPB) and whether this translation is…

Abstract

Purpose

The purpose of this study is to examine how employees’ deference to leader authority may induce their unethical pro-organizational behavior (UPB) and whether this translation is more likely to materialize in the presence of two personal factors (dispositional greed and proactive personality) and two organizational factors (workplace status and job rotation).

Design/methodology/approach

The empirical assessment of the research hypotheses relies on quantitative survey data collected among 350 Canadian-based employees who work in the healthcare sector. The statistical analyses include hierarchical moderated regression.

Findings

The role of deference to leader authority in stimulating UPB is greater when employees (1) have a natural disposition to always want more, (2) enjoy initiative taking, (3) believe that they have a great deal of prestige in the organization and (4) operate in an organizational environment in which job rotation across different departments is encouraged.

Practical implications

The results inform managers about the risk that employees’ willingness to obey organizational authorities unconditionally might escalate into negative behaviors that can cause harm to both the organization and employees in the long run, as well as the personal and organizational circumstances in which this escalation is more likely to occur.

Originality/value

This study extends extant research by investigating the conditional effects of an unexplored determinant of UPB, namely, a personal desire to defer to organizational leaders.

Article
Publication date: 7 September 2023

Christopher Chapman, Asako Kimura, Norio Sawabe and Hiroyuki Selmes-Suzuki

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can…

Abstract

Purpose

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.

Design/methodology/approach

We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.

Findings

We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.

Research limitations/implications

We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.

Originality/value

We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 September 2023

David D. Knoll A.M.

This study aims to investigate Australian civil tribunal decisions to ascertain compliance with decisional quality standards in Australian law, with a particular focus on strata…

Abstract

Purpose

This study aims to investigate Australian civil tribunal decisions to ascertain compliance with decisional quality standards in Australian law, with a particular focus on strata and community title cases.

Design/methodology/approach

An orthodox doctrinal legal analysis and assessment of cases and tribunal policies was adopted. All Australian jurisdictions were surveyed, including federal, state and territory jurisdictions. The case law in each jurisdiction was screened to identify whether the principles applicable to decisional quality were engaged and then analysed as to the extent of that engagement.

Findings

Where a party presents a substantial, clearly particularised argument relying upon established facts, tribunals are obliged to address those facts and the arguments by way of an active intellectual process. However, appellate decisions disclose a degree of deference not often accorded to judicial officers, and there is a need for a more disciplined approach to ascertain whether any errors have been made by a tribunal lie on the critical path to the decision. As strata and community title disputes become more complex, the importance of decisional quality standards can only increase.

Research limitations/implications

Up to date as of 1 March 2023.

Practical implications

The present position would appear to be that where a party presents a substantial, clearly particularised argument relying upon established facts, a tribunal must address its mind to those facts and the arguments by way of an active intellectual process. The requirement is limited to circumstances prescribed by a statute and factual and legal issues which are necessary to be determined in order for the tribunal to be satisfied as to circumstances prescribed by a statute. However, where the errors are not gross and plainly obvious, appeals from defective tribunal decisions are unlikely to succeed. There is a degree of deference not often accorded to judicial officers. That deference is unfortunate when tribunals are allocated jurisdiction over what quite often are significant property disputes.

Social implications

The impact on community living of uncorrected poor quality tribunal decisions can be immense, depending on the degree of error. For example, water ingress into people’s homes might remain unremedied for many years, as, for example, occurred in the Marinko case.

Originality/value

The research and analysis is entirely original. A search of journals and textbooks did not identify any prior analysis, at least in the Australian context, relating to decisional quality standards of tribunals.

Details

Journal of Property, Planning and Environmental Law, vol. 16 no. 1
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 23 November 2023

Lemessa Bayissa Gobena

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the…

Abstract

Purpose

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the voluntary tax compliance of taxpayers in Addis Ababa, the capital of Ethiopia, by using survey data collected from taxpayers in the city.

Design/methodology/approach

Data for the study were collected from 800 sample taxpayers who were drawn by using a systematic sampling technique. The variables of the study were constructed as indices from composing the scale items developed and tested for their validity by prior researchers. Having collected the data by using a 7-point Likert scale questionnaire and forming the latent variables, hierarchical multiple regressions were applied to determine the moderating effects of the two variables (i.e. legitimate power and distributive justice) on the effect of procedural justice on voluntary tax compliance.

Findings

The author found that both the legitimate power of the tax authority and distributive justice of the authority moderate the effect of procedural justice on voluntary tax compliance. The moderating roles of the two variables appear to be opposite in that low (but not high) distributive justice and high (but not low) legitimate power of the tax authority stimulate the effect of procedural justice on voluntary tax compliance.

Research limitations/implications

The first limitation is that the data used in this study are self-reported data while the subject of the study is sensitive subject about which respondents are not believed to provide genuine responses. This is presumably because taxpayers are less likely to confess their tax evasion as they fear legal actions following their self-report. Hence, other controlled methods such as the experimental design are recommended to replicate the results of this study. The second limitation is that data for the study were gathered through a one-time cross-sectional survey and hence it would not warrant a causal claim between the study variables. Consequently, other research with a longitudinal or experimental design might warrant a causal relationship between the variables.

Practical implications

Therefore, the tax authorities must endeavor to attain high legitimacy by doing “the right things” as perceived by the taxpayers so that their tax-related decisions gain acceptance from the decision recipients. Tax policy makers as well ought to consider the importance of and the relationship between procedural justice, distributive justice and legitimate power of the tax authority in order to attain the maximum possible voluntary compliance of taxpayers that significantly reduces the administrative cost of taxes.

Social implications

The study benefits society by enhancing tax compliance and hence helping the government secure a better amount of tax revenue and provide better public goods and services.

Originality/value

The findings of this study are of high theoretical and policy significance. Theoretically, the findings contribute to the integrative literature on economic deterrence and social-psychological factors that are responsible for voluntary tax compliance decisions. The parallel moderating roles of the two variables on the relationship between procedural justice and voluntary cooperation in a single model and in the tax compliance context are novel. In terms of applicability to policy formulations, they shed light on the need for a shift from a pure focus on aggressive tax audits and penalties, especially in emerging economies to a combination of the tax audits and the nurturing of the voluntary deference of taxpayers to the tax authority's decisions. Caution must, however, be taken that the results of this study may not be applicable to tax environments in other countries.

Details

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

Keywords

Article
Publication date: 23 January 2024

Ramesh Roshan Das Guru, Marcel Paulssen and Arnold Japutra

This study aims to extend research in marketing on two important relational constructs, customer satisfaction and brand attachment, by comparing their long-term effects on…

Abstract

Purpose

This study aims to extend research in marketing on two important relational constructs, customer satisfaction and brand attachment, by comparing their long-term effects on customer behaviors with different levels of performance difficulty in a relatively understudied domain of durable products.

Design/methodology/approach

Using a two-stage quantitative study with US customers from five durable product categories, the authors first explored the hierarchy of customers’ loyalty behaviors based on increasing effort in a pretest study (N = 675). Then, the authors tested the effectiveness of satisfaction and brand attachment for customers’ loyalty behaviors over a nine-month period in a longitudinal study (N = 2,284) with customers from the same product categories.

Findings

Compared to satisfaction, brand attachment emerges as a stronger long-term predictor of customer behaviors. The performance difficulty of customer behaviors positively moderates the impact of brand attachment and negatively moderates the impact of customer satisfaction. Brand attachment is particularly effective in predicting difficult-to-perform customer behaviors, which require customers to expend resources such as time and money. Customer satisfaction is mainly effective for predicting easy-to-perform behaviors, but its long-term impact is significantly lower for easy-to-perform behaviors than brand attachment.

Research limitations/implications

The use of consumer durables in the study and samples from only one country restricts the generalizability of the findings.

Practical implications

The complementary roles of customer satisfaction and brand attachment are highlighted. Only satisfying customers is not enough to engage customers in behaviors that require resources such as money, time and energy for the brand.

Originality/value

A comparative study on the long-term effectiveness of two established relational metrics in explaining different customer behaviors varying in their performance difficulty in an understudied domain of durable products.

Details

European Journal of Marketing, vol. 58 no. 1
Type: Research Article
ISSN: 0309-0566

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 13 February 2024

Jennifer Ford, David B. Isaacks and Timothy Anderson

This study demonstrates how becoming a high-reliability institution in health care is a priority, given the high-risk environment in which an error can result in harm. Literature…

Abstract

Purpose

This study demonstrates how becoming a high-reliability institution in health care is a priority, given the high-risk environment in which an error can result in harm. Literature conceptually supports the need for highly reliable health care facilities but does not show a comprehensive approach to operationalizing the concept into the daily workforce to support patients. The Veterans Health Administration closes the gap by documenting a case study that not only demonstrates specific actions and functions that create a high-reliability organization (HRO) for safety and improvement but also created a learning organization by spreading the knowledge to other facilities.

Design/methodology/approach

The authors instituted a methodology consisting of assessments, training and educational simulations to measure, establish and operationalize activities that identified and prevented harmful events. Visual communication boards were created to facilitate team huddles and discuss improvement ideas. Improvements were then measured and analyzed for purposeful outcomes and return on investment (ROI).

Findings

HRO can be operationalized successfully in health care systems. Measurable outcomes verified that psychological safety was achieved through the identification and participation of 3,184 process improvement projects over a five-year period, which yielded a US$2.8m ROI. Documented processes and activities were used for educational teachings, which were disseminated to other Veteran Affairs Medical Center’s through the Truman HRO Academy.

Practical implications

This case study is limited to one hospital in the Veterans Health Administration (VHA) network. As the VHA continues to deploy the methods outlined to other hospitals, the authors will perform incremental data collection and ongoing analysis for further validation of the HRO methods and operations. Hospitalists can adapt the methods in the case study for practical application in a health care setting outside of VHA. Although the model is rooted in health care, the methods may be adapted for use in other industries.

Originality/value

This case study overcomes the limitations within literature regarding operationalizing HRO by providing actual activities and demonstrations that can be implemented by other health care facilities.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 21 September 2022

Daniel Gajda and Przemysław Zbierowski

Drawing on the social exchange theory, the authors extend the high-reliability literature by examining employees' subjective experience of working in contexts engaging in mindful…

Abstract

Purpose

Drawing on the social exchange theory, the authors extend the high-reliability literature by examining employees' subjective experience of working in contexts engaging in mindful organizing (MO). Ultimately, they ask the question about how MO affects employees' attitudes and behavior toward work and organization, such us organizational commitment (OC), motivation to work and organizational citizenship behavior (OCB), in ordinary business settings. The purpose of this paper is to address this issue.

Design/methodology/approach

The authors surveyed 307 employees from various industries, using paper-and-pencil questionnaires. A series of hierarchical regression analyses and structural equation modeling were performed to test our hypotheses.

Findings

The authors found that MO is positively related to employees' affective and normative commitment to an organization, and that affective commitment is positively related to motivation to work and OCB. The study also reveals that the affective commitment has a partially mediating role in the MO – motivation and MO – OCB relations. Although several researchers argue that the effectiveness of MO may be higher in an uncertain environment, the authors’ study indicates that the environment does not moderate the relationship between MO and OC.

Originality/value

To the best of the authors’ knowledge, this study is one of the first attempts to explore the effects of MO in a traditional (i.e. nonhigh reliability) business context. Furthermore, their findings prove that MO not only leads to higher reliability and greater safety, as previous studies show, but it also positively affects performance-related attitudes and behavior.

Details

Personnel Review, vol. 52 no. 9
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 25 December 2023

Bianca Amici and Maria Luisa Farnese

Weick and Sutcliffe identified five principles that enable high-reliability organizations (HROs) to address environmental complexity and manage unexpected events. The current…

Abstract

Purpose

Weick and Sutcliffe identified five principles that enable high-reliability organizations (HROs) to address environmental complexity and manage unexpected events. The current study aims to adopt this sensemaking perspective to analyze accidents within a typical HRO sector, namely maritime transport.

Design/methodology/approach

Through a retrospective case study analysis, this study focused on seven oil tanker accidents, using them as illustrative examples.

Findings

Findings show how the five principles contributed to the accidents' occurrence, explaining how failures in sensemaking affected the crew's capability to both prevent errors and cope with their consequences, thus leading to disasters.

Research limitations/implications

Overall, the study offers an applicative contribution showing how this model may provide a reliable framework for analyzing the psychosocial factors affecting an accident. This approach deepens the understanding of how latent factors are enacted and how the prevention and error management phases interrelate within a comprehensive flow of the entire accident sequence. Furthermore, the study emphasizes consistent patterns that emerge across multiple accidents within the same sector, in order to learn valuable lessons to improve safety measures in the future.

Originality/value

This study constitutes an exemplary application in support of how Weick and Sutcliffe’s model is valuable for investigating HROs. It offers a second-order interpretative framework to understand accidents and underscores the interplay among these factors during the dynamic development of an accident.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0965-3562

Keywords

Book part
Publication date: 30 April 2024

Robert Perinbanayagam

Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these…

Abstract

Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these relationships with others are characterized by fundamental inequalities. In finding their identities, the subordinate in the relationship develops an identity that typically take steps – by vocal and non-vocal gestures – to perform this particularized identity. The identification of self is not only related to the others, with eachindividual in reflective communication, but also reflections characterized by inequality. In continuing to do so, he or she will experience a certain powerlessness, indeed what Marx called alienation.

1 – 10 of 91