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Article
Publication date: 29 August 2023

Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…

Abstract

Purpose

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

Design/methodology/approach

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

Findings

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

Practical implications

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

Originality/value

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 15 May 2023

Nurlan Orazalin, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a…

Abstract

Purpose

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a sustainability committee.

Design/methodology/approach

The sample covers financial sector firms included in the Thomson Reuters Eikon database. The analyses are based on 8,840 firm-year observations for the years between 2002 and 2019 and the country-firm-year fixed-effects (FE) regression analysis is executed.

Findings

The results reveal that CSR initiatives contribute to the financial sector's FS as a whole and the sector's three individual sub-sectors. This proven significant association holds for all sub-sectors, namely insurance, banking, and investment banking. Moreover, the moderation analysis reveals the prominent role of a sustainability committee in bridging CSR performance (CSRP) with FS.

Research limitations/implications

The findings highlight that meeting societies' expectations pays back in the form of greater FS in the financial sector.

Practical implications

The findings suggest that CSR engagement helps the financial sector firms manage their risks and alleviates exposure to insolvency. This is because CSR performance promotes firms' accountability and transparency toward stakeholders. The results help motivate managers to pursue CSR goals more seriously to ensure FS. The moderation analysis implies that sustainability committees develop policies and practices to integrate the non-financial and financial goals of the firm.

Originality/value

Although prior studies have examined the link between CSR and financial performance (FP) in the financial sector, those studies have largely ignored FS in terms of risk-adjusted performance. Besides, prior studies have exclusively focused on the banking sector, but the authors concentrate on the banking, insurance, and investment banking sectors.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 1 March 2024

Kayla B. Follmer, Mackenzie J. Miller and Joy E. Beatty

Research related to workplace accommodation requests for employees with mental illness is scarce, though evidence suggests that these individuals often fail to request…

Abstract

Purpose

Research related to workplace accommodation requests for employees with mental illness is scarce, though evidence suggests that these individuals often fail to request accommodations even when needed. The authors' research study aimed to address these shortcomings by (1) assessing employees' knowledge of Americans with Disabilities Act (ADA) laws and how this knowledge influences employees' perceived need for and requests of accommodations; (2) examining the relationship between employees' perceived need for accommodations and employees' workplace outcomes and (3) examining the relationship between perceived need for accommodations and employees' actual accommodation requests, as well as how stigma influences this relationship.

Design/methodology/approach

The authors used two survey studies to investigate their research questions. Study 1 participants were recruited through Amazon's MTurk, and Study 2 participants were recruited through support groups for individuals diagnosed with mood disorders (i.e. depression and bipolar disorder).

Findings

The authors found significant gaps in both subjective and objective ADA-related knowledge among participants in their sample. The authors' Study 1 results also revealed an interaction between the perceived need for accommodations and accommodation requests in predicting job satisfaction and turnover intentions. When employees needed accommodations but did not request them, it resulted in worsened workplace outcomes. In Study 2, the authors aimed to identify barriers to requesting accommodations. The authors found that the relationship between perceived need for accommodations and actual accommodation requests was moderated by both public and self-stigma, thereby showing that stigma can impede individuals from requesting needed accommodations at work.

Originality/value

The authors' study sheds light on a population that has been relatively understudied in the workplace accommodations literature, namely those with mental illness. The authors first identify the perceived need for accommodations as an important factor in making accommodations requests at work, as prior work has failed to differentiate how the need for accommodations can vary across individuals. Next, the authors show how workplace outcomes (i.e. job satisfaction and turnover intentions) are negatively affected when employees need accommodations but do not request them. Finally, the authors demonstrate how both public stigma and self-stigma can reduce the likelihood that individuals request accommodations at work, even when needed.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 28 September 2023

Muhammad Ali, Mirit K. Grabarski and Marzena Baker

Neurodiversity refers to a spectrum of neurological differences. Little is known about the benefits and challenges of employing neurodivergent individuals in the retail industry…

Abstract

Purpose

Neurodiversity refers to a spectrum of neurological differences. Little is known about the benefits and challenges of employing neurodivergent individuals in the retail industry and how knowing neurodivergent individuals/neurodiversity practices are linked to benefits/challenges. This study provides these insights using the lenses of the value-in-diversity perspective, stigma theory and intergroup contact theory.

Design/methodology/approach

Data were collected from an online survey of retail supervisors and co-workers from Australia, resulting in 502 responses from various retail organizations.

Findings

The findings indicate that supervisors have higher awareness of neurodiversity and perceived benefits of neurodivergent employees. Knowing neurodivergents was positively associated with perceived benefits and disclosure challenges and negatively associated with equity and inclusion challenges. Neurodiversity practices were positively associated with benefits of neurodivergent employees, negatively associated with disclosure challenges and equity and inclusion challenges in small stores, and positively associated with equity and inclusion challenges in large stores.

Originality/value

Current empirical research on workplace neurodiversity is scarce. This study provides pioneering evidence for awareness of workplace neurodiversity in the retail industry and the impact of knowing neurodivergent employees/neurodiversity practices on benefits and challenges. It differentiates between supervisors' and co-workers’ perceptions, highlighting the importance of exposure to information in reducing stigma.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 2
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 29 November 2023

Fei Peng, Yaoqi Li and Wenting Xu

The high turnover rate among interns exacerbates the shortage of human resources in the hospitality industry. This study is based on previous concerns about the impact of…

Abstract

Purpose

The high turnover rate among interns exacerbates the shortage of human resources in the hospitality industry. This study is based on previous concerns about the impact of occupational stigma and internship on turnover intention. This study aims to explore how the career adaptability of interns influences their perception of occupational stigma and occupational identity.

Design/methodology/approach

By using stratified sampling, semistructured interviews were conducted with 34 respondents who had academic and vocational education backgrounds. The data analysis was performed using the thematic analysis method.

Findings

This study demonstrates that a high level of career adaptability helps to reduce interns’ perception of occupational stigma and strengthen their occupational identity. Students from academic and vocational schools display different levels of career adaptability in terms of job matching and career promotion. In addition, the long-term influence on occupational identity is more significant from professional development potential compared to job adaptation.

Research limitations/implications

This study provides valuable insights into the complex relationship between occupational stigma and occupational identity from the perspective of career adaptability. Moreover, it highlights the importance of job adaption, matching, promotion and professional development in retaining talent within the hospitality industry.

Originality/value

This study innovatively focuses on job matching and career promotion for coping with occupational stigma. It also considers interns’ educational backgrounds, facilitating further understanding of occupational identity under the influence of stigma. A fresh perspective on talent adaptation and retention in the hospitality industry is provided.

研究目的

实习生的高流动率加剧了酒店业人力资源的短缺。本研究在职业污名与实习对离职倾向影响的研究基础上, 主要探讨了实习生的职业适应如何影响其职业污名感知和职业认同。

研究设计

研究采用分层抽样的方法, 对34名拥有学术和职业教育背景的受访者进行半结构访谈, 并采用主题分析法进行数据分析。

研究结果

研究发现, 良好的职业适应有助于减少实习生的职业污名感知, 并增强其职业认同。学术学校和职业学校的学生在工作匹配和职业晋升方面表现出不同程度的职业适应。此外, 职业发展潜力对职业认同的影响比工作适应更加长远。

研究意义

本研究从职业适应的角度对职业污名与职业认同之间的复杂关系提供了有价值的见解。此外, 它还强调了工作适应、匹配、晋升和专业发展在酒店业人才保留方面的重要性。

研究原创性

本研究创新地关注了职业匹配与职业晋升对应对职业污名和提升职业认同的影响。研究还考虑了实习生教育背景的差异性, 进一步深化对污名影响下的职业认同的理解, 为酒店行业的人才适应和保留提供了一个新的研究视角。

Objetivo

La elevada tasa de rotación entre los trabajadores en prácticas agrava la escasez de recursos humanos en el sector de la hostelería. Este estudio se basa en preocupaciones previas sobre el impacto del estigma ocupacional y las prácticas en la intención de rotación. Explora principalmente cómo influye la adaptabilidad profesional de los becarios en su percepción del estigma ocupacional y la identidad ocupacional.

Diseño/metodología/enfoque

Mediante un muestreo estratificado, se realizaron entrevistas semiestructuradas a 34 encuestados con formación académica y profesional. El análisis de los datos se realizó mediante el método de análisis temático.

Resultados

Este estudio demuestra que un alto nivel de adaptabilidad profesional contribuye a reducir la percepción de estigma ocupacional de los estudiantes en prácticas y a reforzar su identidad ocupacional. Los estudiantes de escuelas académicas y de formación profesional muestran diferentes niveles de adaptabilidad profesional en términos de adecuación al puesto de trabajo y promoción profesional. Además, la influencia a largo plazo sobre la identidad ocupacional es más significativa del potencial de desarrollo profesional en comparación con la adaptación laboral.

Limitaciones/implicaciones de la investigación

El estudio aporta información valiosa sobre la compleja relación entre el estigma ocupacional y la identidad ocupacional desde la perspectiva de la adaptabilidad profesional. Además, pone de relieve la importancia de la adaptación del puesto de trabajo, el emparejamiento, la promoción y el desarrollo profesional para retener el talento dentro de la industria de la hostelería.

Originalidad/valor

Este estudio se centra de forma innovadora en la adecuación al puesto de trabajo y la promoción profesional para hacer frente al estigma laboral. También tiene en cuenta los antecedentes educativos de los becarios, lo que facilita una mayor comprensión de la identidad ocupacional bajo la influencia del estigma. Se aporta una nueva perspectiva sobre la adaptación y la retención del talento en la industria de la hostelería.

Article
Publication date: 14 July 2023

Sophie Hennekam and Irena Descubes

Drawing on the job demands-resources (JD-R) model, this study aims to examine which job demands individuals with diagnosed mental illness perceive to be most challenging as they…

Abstract

Purpose

Drawing on the job demands-resources (JD-R) model, this study aims to examine which job demands individuals with diagnosed mental illness perceive to be most challenging as they navigate the workplace, why this is the case and which resources individuals tend to mobilize to meet these demands.

Design/methodology/approach

The authors draw on 257 qualitative surveys filled out by individuals with mental illness in various parts of the world.

Findings

The findings show that job demands that are common in today's workplace such as a high workload and a stressful environment are considered challenging by individuals with mental illness. Further, the authors show that this is the result of the ideal worker norm consisting of the need to be a steady performer that is confident, resilient and social with which the performer cannot comply on the one hand and the particularities of this population, such as performers' self-perceived low self-esteem, sensitivity to stress, fluctuating symptoms and difficulties with the social aspects of organizational life on the other hand.

Originality/value

The study points to the unique challenges of individuals with mental illness in the workplace and highlights the role human resource management (HRM) can play in providing support to allow this population to meet the demands of one's job more easily and thrive at work.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 20 March 2024

Ying Wang, Melissa Chapman, Louise Byrne, James Hill and Timothy Bartram

This case documents an innovative human resource management (HRM) practice adopted by an Australian organization in the energy sector, purposefully introducing lived experience…

Abstract

Purpose

This case documents an innovative human resource management (HRM) practice adopted by an Australian organization in the energy sector, purposefully introducing lived experience informed “mental health advocate” (MHA) roles into the organization, to address pressing mental health workforce issues. MHA roles provide experiential, first-hand knowledge of experiencing mental health issues, offering a novel, common-sense and impactful perspective on supporting employees with mental health challenges.

Approach

Data that informed this case came from desktop research using publicly available resources, as well as a series of conversations with four key stakeholders in the organization. This approach allowed insights into Energy Queensland’s journey towards establishing novel MHA roles to delineate the day-to-day work practice of these roles.

Contribution to Practice

This is a novel HRM practice that has only recently emerged outside of the mental health sector. We discuss key considerations that enabled the success of the roles, including taking an evolutionary perspective, obtaining support from senior executives and relevant stakeholders, making a long-term financial commitment, and providing autonomy and flexibility in role design. This is the first article that documents this innovative practice to offer new insights to HRM scholars, as well as practical guidelines to other organizations in addressing workforce mental health issues.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 1 January 2024

Khurram Shahzad, Shakeel Ahmad Khan and Abid Iqbal

This study aims to identify the causes of mental health issues faced by university librarians, to investigate the impact of mental health issues on the job performance of…

Abstract

Purpose

This study aims to identify the causes of mental health issues faced by university librarians, to investigate the impact of mental health issues on the job performance of university librarians, and to know about the health activities to maintain mental and physical health.

Design/methodology/approach

The systematic literature review was applied as the research methodology. Forty-three research papers published in peer-reviewed journals were selected to conduct the study.

Findings

The findings of the study revealed that several factors including socio-economic conditions, work stress, stigma, constant fear, lack of self-efficacy, negative thinking, job security problems, strict organizational climate, poor human relations, lack of required job skills, chronic diseases and global pandemics cause mental problems in library professionals. Mental health issues have a negative impact on the job output of librarians. Different activities including emotional health training sessions, physical and mental exercises, social connections, membership of mental health centres, continuing professional development, and self-care training assist in the stability of the physical and mental fitness of librarians.

Originality/value

The study has a societal impact through the identification of different activities for maintaining mental health. It has offered theoretical implications for the investigators to further conduct studies in the area of mental health and librarians. It has also provided managerial implications for management bodies to take fruitful measures for the sound mental health of librarians so that they might carry out innovative library services.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 9 February 2024

Mohsen Rafiei and Hans Van Dijk

Early research on overqualification suggested that overqualification is primarily associated with negative attitudes and behavior. As a consequence, hiring practitioners were…

Abstract

Purpose

Early research on overqualification suggested that overqualification is primarily associated with negative attitudes and behavior. As a consequence, hiring practitioners were advised against hiring overqualified job applicants. However, recent studies have revealed that there are several potential positive consequences of overqualification. Given this change in perspective on overqualification, we examine how hiring practitioners nowadays look at overqualified job applicants, and what their considerations are for hiring an overqualified job applicant or not.

Design/methodology/approach

We have interviewed 33 hiring practitioners to examine their attitudes and considerations toward hiring overqualified job applicants.

Findings

Results show that hiring practitioners are aware of potential positive as well as negative consequences of overqualification and consider a variety of factors to assess how beneficial hiring an overqualified candidate will be. These factors fall under three categories: Individual considerations, interpersonal considerations and contextual considerations.

Originality/value

We show that overqualification is not a stigma anymore and that the decision to hire an overqualified job applicant or not depends on a mixture of factors that are carefully considered. Two of these three considerations transcend the individual level (i.e. the overqualified person), whereas most research and theories on the consequences of overqualification do not go beyond the individual level. As such, our findings call for more theory and research on interpersonal and contextual factors shaping the consequences of overqualification.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 9 January 2024

Almaas Sultana and Rayees Farooq

The purpose of the study is to develop a valid measure of stereotype threat.

Abstract

Purpose

The purpose of the study is to develop a valid measure of stereotype threat.

Design/methodology/approach

A convenience sample of 2,900 respondents from different occupational sectors, including managers, engineers and health-care professionals, was used for the present study. The data were collected from various government and private organizations in North India. The questionnaire survey was administered in three phases. During the first phase, 800 questionnaires were circulated, followed by 1,200 questionnaires in the second phase, and the third phase involves 900 questionnaires. The data were analysed using exploratory factor analysis, confirmatory factor analysis and structural equation modelling.

Findings

The results indicate nine dimensions, namely, occupational identification, occupational stigma consciousness, gender identification, gender stigma consciousness, religion identification, religion stigma consciousness, caste identification, caste stigma consciousness and negative effect of stereotype threat. The study ensures the reliability and validity of the stereotype threat scale. The measure also fulfils the assumptions of nomological validity.

Originality/value

To the best of the authors’ knowledge, the study is the first of its kind to develop and validate the stereotype threat scale adhering to scale development procedures.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

1 – 10 of 183