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1 – 10 of 183Sarath 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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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