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This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

The purpose of this paper is to investigate the extent to which felt job insecurity facilitates or hinders employees from raising voice (i.e. speaking up to their authority). The authors introduce punishment and reward sensitivity, two constructs of reinforcement sensitivity theory, as dispositional factors that might lead employees to appraise felt job insecurity as a hindrance vs challenge stressor. The authors propose employees high on punishment sensitivity to feel more constrained in raising voice because felt job insecurity to them is akin to a threat. Employees high on reward sensitivity should see felt job insecurity as a challenge, making it more likely that they will speak up.

Hypotheses were tested using moderated structural equation modeling analysis. The sample consisted of 232 employees confronted with organizational change.

The results are in line with the view of felt job insecurity as a hindrance stressor. Felt job insecurity negatively affected voice among both high and low punishment-sensitive individuals. Similarly, felt job insecurity was negatively related to voice in both low and high reward-sensitive individuals, although in the latter group the relationship was less pronounced.

The literatures on felt job insecurity and voice have developed parallel to one another, without much cross-dialogue. Furthermore, the few existing studies that did relate felt job insecurity to employee voice have yielded conflicting results. The present study offers a theoretical account of the existing ambiguities in the literature, and generates new insights into why some employees more than others react to felt job insecurity by self-censoring their ideas and opinions.

The aim of this study is to investigate factors considered to impact on the research productivity of accounting academics, and identify how the factors were related. The study aims to set itself within an international context of increased workloads, and revenue‐driven research and teaching.

A meta‐analysis was conducted of international studies from accounting and related business fields, published between 1988 and 2008, that examined factors influencing the research productivity of academics. A data‐driven approach to thematic analysis was used to synthesise the results, which were categorised into two time periods.

Three clusters of factors that accounted for researcher productivity were found to have had most focus in related studies over the period. These were “Institutional characteristics”, “Intrinsic motivation” and “Knowledge, skills and other individual characteristics”. Hierarchical clusters of factors operating at government, institution and individual levels appeared to influence the research output of accounting academics.

Increased understanding of the factors that affect the research productivity of accounting academics, and how they are related, has potential to benefit individual researchers and their institutions.

Models identified in previous studies have not considered the impact of the relatively recent global market pressures on accounting academics. As the proposed model was developed from a meta‐analysis of many international studies it is likely to accommodate current global pressures better than previous models.

The article seeks to discuss how and why it is possible to motivate a sales force to follow the guidelines of a consistent pricing policy that promotes profitability and increases margin, and which is beneficial to both providers and consumers of products and services.

Theories and examples stemming from the authors' research and experience with the subject matter are stated. The sales incentive theory in particular is supported by a specific formula that determines the sales credit someone would earn for making a sale based on profit contribution rather than price.

While employing flexible pricing policies in competitive markets is enticing for suppliers, it can ultimately lead to price erosion and falling margins. A sound pricing policy lets customers know that the price they are paying is related to the value they receive, and keeps salespeople from dealing with long, complicated negotiation processes. While many managers worry that their sales force won't accept such a change, most salespeople will adopt it if the new policy is implemented well. The key is to recompense salespeople for driving profitability instead of just revenue and sales volume.

This article addresses an ongoing problem that many companies face as they try to win and maintain business using flexible pricing policies to cut customer‐specific deals. It discusses how and why it is possible to change this behavior using sales incentives that reward profitable sales rather than just sales volume.

The purpose of this paper is to deal with the practical challenge faced by modern logistics enterprises to accurately evaluate driving performance with high computational efficiency under the disturbance of road smoothness and to identify significantly associated performance influence factors.

The authors cooperate with a logistics server (G7) and establish a driving grading system by constructing real-time inertial navigation data-enabled indicators for both driving behaviour (times of aggressive speed change and times of lane change) and road smoothness (average speed and average vibration times of the vehicle body).

The developed driving grading system demonstrates highly accurate evaluations in practical use. Data analytics on the constructed indicators prove the significances of both driving behaviour heterogeneity and the road smoothness effect on objective driving grading. The methodologies are validated with real-life tests on different types of vehicles, and are confirmed to be quite effective in practical tests with 95% accuracy according to prior benchmarks. Data analytics based on the grading system validate the hypotheses of the driving fatigue effect, daily traffic periods impact and transition effect. In addition, the authors empirically distinguish the impact strength of external factors (driving time, rainfall and humidity, wind speed, and air quality) on driving performance.

This study has good potential for providing objective driving grading as required by the modern logistics industry to improve transparent management efficiency with real-time vehicle data.

This study contributes to the existing research by comprehensively measuring both road smoothness and driving performance in the driving grading system in the modern logistics industry.

Knowledge sharing behaviour is becoming one of the main priorities in organizations operating in emerging economies, as knowledge sharing behaviour may impact their competitiveness. The purpose of this paper is to examine the impact of: openness and trust; top management support; and the reward system on knowledge sharing behaviour. In addition, the paper investigates how knowledge sharing behaviour impacts firm’s competitiveness.

The analyses in this paper were based on data from more than 230 companies operating in five industries in an emerging economy in the Gulf area. Structural equation modelling (SEM) methodology was used to test the impact of the three independent latent variables of openness and trust, top management support and the reward system on the knowledge sharing behaviour as well as the impact of the later on firm’s competitiveness.

Exploratory factor as well as confirmatory factor analysis were used to assess the five dimensions of knowledge sharing behaviour and firm’s competitiveness. SEM was used to test the four main hypotheses in this study and to assess the structural relationships among these five latent variables. There was a moderate relationship between the knowledge sharing behaviour and the three independent latent variables of openness and trust; top management support; and the reward system. There was a strong positive association between knowledge sharing behaviour and firm’s competitiveness.

For academics, the paper offers an opportunity to further study knowledge sharing behaviour in other emerging economies. Academics who are interested in examining this issue further may extend our study in many directions. For practitioners, our findings should motivate practitioners to place emphasis on top management support, openness and trust and the reward system to create a proper culture for knowledge creation and sharing.

To the best of the authors’ knowledge, this study is the first attempt in its purpose and design to study knowledge sharing behaviour in multiple industries in an emerging economy such as that of Saudi Arabia.

Undertaking responsibility is basic to moral behaviour. However, the explicit act of undertaking responsibility may be derived from various motives. The purpose here is to investigate to what extent organisations tend to bound the level of responsibility and to disclose some of the different motives of undertaking responsibility. This is done by employing four different theories of behaviour which relate to conformity, compliance, needs and moral development. Although none of these theories directly treats the question of responsibility, an attempt is made to apply each to it. By way of a summary, six generalised types of responsibility are suggested: responsibility based on anxiety, shame, guilt, arrangement, ethics and freedom. Furthermore, an organisational boundary line of responsibility is suggested.

The purpose of this paper is to seek to provide support and extend work-family Border Theory (BT) in order to investigate organizational and individual factors that determine the complex nature of work-family balance (WFB).

Qualitative research was conducted in a company in Greece. In total, 20 in-depth interviews were conducted. Data analysis was guided by interpretative phenomenological analysis.

The key findings illustrate that strong borders protect the investigated, powerful, work domain and expand only to accommodate its’ needs. In congruence with BT, employees choose to be central participants in the powerful, highly impermeable and inflexibly bordered, work domain. The deeply entrenched organizational culture, as well as leaders’ behavior and leadership style, support the development of an array of positive work attitudes which boost central participation in the work domain. Due to the strongly bordered work setting, employees were found to choose segmentation as a WFB cope strategy; however, shifts in the participants’ life phase, as well as unfulfilled expectations, lead them to reset priorities and reevaluate their central participation in the dominant work domain.

The present study has implications for HR practitioners. Communication and open discussions on work-family themes reveal issues that can positively contribute to WFB. Further to this, organizations need to consider individual differences when they deal with WFB issues and frame interventions to facilitate this process.

This paper adds to current thinking in BT by illustrating that organizational culture, leadership and work attitudes have a strong impact on the nature of the work domain and its borders, as well as on employees’ central participation in the work setting and the attained WFB.

This paper aims to investigate the production of accounting doctorates in South Africa during the period from 2008 to 2014. The investigation was prompted by calls to qualify more academics at the doctoral level, bearing in mind that postgraduate supervision forms part of an academic’s core teaching responsibilities.

This archival study uses data obtained from the institutional repositories of four research-intensive universities in South Africa to construct a profile of the accounting doctoral theses produced.

Overall, the findings indicate a move towards the international requirement for doctoral-qualified accounting academics, implying an increased research orientation in South African university accounting departments. Some of the detail findings follow: most doctorates were produced at the University of Cape Town and the University of Pretoria. The accounting fields of taxation and financial management produced the most doctorates. Almost 50 per cent of the doctorates went to members of staff. Further, 28 per cent of the doctorates went to students with the CA(SA) professional qualification. The use of the PhD by publication format is growing. The low quantity of PhDs produced can possibly be explained by the low numbers of PhD qualified professorial staff who can act as supervisors. Lastly, the accounting doctorates analysed in this paper were longer and supervised by more people than the typical commerce faculty doctorate.

Not all South African universities were included in the study and therefore some accounting doctorates might have been excluded. In addition, accounting education doctorates, possibly supervised in faculties of education, would also be excluded in view of the approach followed in this paper, which was to identify accounting doctorates via departments and commerce faculties.

This article is the first of its kind to examine the accounting doctorates produced in South Africa since Van der Schyf’s (2008) call for the establishment of a research culture in the accounting departments of South African universities. As such, this paper makes an important contribution towards how such a research culture may be enhanced through cultivating doctoral education in this context.

The primary purpose of this descriptive study was to compare the levels of, and relationships among mental health problems, mental health shame, self-compassion, work engagement and work motivation between workers in Japan (collectivistic and success-driven culture) and the Netherlands (individualistic and quality-oriented culture).

A cross-sectional design, where convenience samples of 165 Japanese and 160 Dutch workers completed self-report measures about mental health problems, shame, self-compassion, engagement and motivation, was used. Welch t-tests, correlation and regression analyses were conducted to compare (1) the levels of these variables, (2) relationships among these variables and (3) predictors of mental health problems, between the two groups.

Dutch workers had higher levels of mental health problems, work engagement and intrinsic motivation, and lower levels of shame and amotivation than Japanese workers. Mental health problems were associated with shame in both samples. Mental health problems were negatively predicted by self-compassion in Japanese, and by work engagement in Dutch employees.

The novelty of this study relates to exploring differences in work mental health between those two culturally contrasting countries. Our findings highlight potential cultural differences such as survey responding (Japanese acquiescent responding vs Dutch self-enhancement) and cultural emphases (Japanese shame vs Dutch quality of life). Job crafting, mindfulness and enhancing ikigai (meaningfulness in life) may be helpful to protect mental health in these workers, relating to self-compassion and work engagement. Findings from this study would be particularly useful to employers, managers and staff in human resources who work with cross-cultural workforce.