scholarly journals The relationship between transformational client leadership and auditor objectivity

2017 ◽  
Vol 30 (5) ◽  
pp. 1142-1159 ◽  
Author(s):  
Jan Svanberg ◽  
Peter Öhman ◽  
Presha E. Neidermeyer
Keyword(s):  
Transformational Leadership ◽  
Social Identity Theory ◽  
Design Methodology ◽  
Field Survey ◽  
Content Type ◽  
Audit Firms ◽  
The Social ◽  
Client Relationship ◽  
The Relationship ◽  
Theory Framework

Purpose The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity. Design/methodology/approach The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden. Findings This study finds that transformational client leadership negatively affects auditor objectivity and that the effect is only partially mediated by client identification. Given these results, suggesting that auditors are susceptible to influence by their clients’ perceived exercise of transformational leadership, leadership theory appears relevant to the discussion of auditor objectivity in the accounting literature. Originality/value Previous accounting research has applied the social identity theory framework and found that client identification impairs auditor objectivity. However, the effect of transformational client leadership on auditor objectivity, which reflects an intense auditor-client relationship, has been neglected before this study.

Social identity, rationality, creativity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna-Maria Kanzola ◽  
Konstantina Papaioannou ◽  
Panagiotis E. Petrakis
Keyword(s):  
Social Identity ◽  
Social Identity Theory ◽  
Identity Theory ◽  
Content Type ◽  
The Social ◽  
Social Theories ◽  
Seeking Behavior ◽  
Life Improvement ◽  
Components Analysis ◽  
The Relationship

PurposeThis study examines the relationship between rationality and creativity by means of social identity theory for the Greek society (2019–2020).Design/methodology/approachThe outline of the social identity was given through self-categorization via a distributed questionnaire. The types of behavior (rational, nonrational and loss-averse) were determined by using questions based on the Allais paradox. Principal components analysis (PCA) is used to extract the causal relationships.FindingsThe study findings demonstrate that rational individuals are more prompt to creative personality than nonrational individuals. Rational individuals are motivated to pursue creativity through life-improvement goals. Loss-averse individuals are driven through the contradictive incentive of adventure-seeking behavior without, however, being willing to easily give up their established assets.Originality/valueThis article contributes by explaining creativity among rational, nonrational and loss-averse individuals as a product of social identity theory. This contributes to the literature, by proposing that the application of social theories in economics could constitute a different foundation for economics. This refers to the notion of the social microfoundations of the political economy and macroeconomics.

Prostitution: a new dynamic of discrimination

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raheel Yasin ◽  
Sarah I. Obsequio Namoco
Keyword(s):  
Social Identity ◽  
Gender Identity ◽  
Organizational Behavior ◽  
Social Identity Theory ◽  
Identity Theory ◽  
Content Type ◽  
Mediating Role ◽  
The Social ◽  
Transgender Discrimination ◽  
The Relationship

Purpose There is scarcity in the literature, both empirically and theoretically, regarding the relationship between transgender discrimination and prostitution. This study aims to offer a new framework for conceptualizing workplace discrimination and prostitution by examining the mediating role of poverty in the relationship between discrimination and prostitution. Design/methodology/approach The conceptual framework of this study is based on the social identity theory and the theory of prostitution. Findings Transgender is a neglected group in society, and more often, they are the ones who are unable to find jobs and when employed, find it challenging to sustain their employment because of their gender identity. This leads them to be discriminated at their workplaces. Subsequently, they are forced to leave their workplace and settle to work as prostitutes for their economic survival. Research limitations/implications Further research should empirically test the design model. Practical implications Managers play an essential role in eliminating discrimination in the organization. Managers need to take measures in crafting gender-free and anti-discrimination policies. They take steps to design recruitment policies in which there is no need to disclose applicant identity. Social implications Discrimination, on the basis of gender identity, promotes a culture of hate, intolerance and economic inequality in society. Prostitution has devastating effects on society. Originality/value In the field of organizational behavior, discrimination as a factor of prostitution was not explored. This study provides a significant contribution to the transgender and discrimination literature along with the prostitution theory and the social identity theory by proposing a model that highlights discrimination as one of the factors that compel the transgender community to be involved in prostitution.

The impact of setting on wine tasting experiments

2019 ◽  
Vol 31 (4) ◽  
pp. 578-590
Author(s):  
Geoffrey Lewis ◽  
Steve Charters ◽  
Benoît Lecat ◽  
Tatiana Zalan ◽  
Marianna McGarry Wolf
Keyword(s):  
Willingness To Pay ◽  
Design Methodology ◽  
Subjective Assessment ◽  
Social Setting ◽  
Content Type ◽  
Wine Consumption ◽  
The Past ◽  
The Social ◽  
The Impact ◽  
The Relationship

Purpose Tasting experiments involving willingness to pay (WTP) have grown over the past few years; however, most of them occur in formal wine-tasting conditions, removed from real-world experience. This study aims to conduct experiments on wine appreciation and willingness to pay in both settings, to allow a comparison of how tasters reached conclusions in different situations. Design/methodology/approach The authors conducted two sets of experiments in Dijon, France, with knowledgeable wine drinkers, in 2014 and in 2016, to explore the relationship between wine ratings, WTP and objective characteristics (appellation, labelling and price). The first was in a formal wine-tasting setting (n = 58), and the second in the social setting of a restaurant (n = 52). The experiments involved deception: the tasters were presented with five wines, but in fact only three wines were involved, two of the wines being presented twice. Findings The results from the 2014 study showed that even with a group of experienced tasters, objective characteristics overwhelmed subjective assessment (taste, sensory perception) of the wine. Ratings and WTP were driven by the appellation or brand, labelling and price of the wines. The authors replicated the experiment in a social setting in 2016 which, contrary to their expectations, produced very similar results. In neither experiment did the experienced tasters detect the deception. Research limitations/implications The social setting was a lunch in a restaurant with a group of students who were graduating together. The tasting was conducted by some of their professors, which may have influenced the results and raises questions about whether the setting was truly ‘social’. The sample size for the experiments was comparatively small and further research, including novice and expert tasters, might contradict these findings, or at least add nuances to them. Originality/value The study finds that, contrary to expectations, in the social wine consumption setting of a restaurant meal enjoyed with colleagues, objective wine characteristics over-rode subjective appreciation of the wine.

Substitutes or complements? Individual-focused and group-focused transformational leadership in different organizational structures in new firms

2017 ◽  
Vol 38 (5) ◽  
pp. 699-718 ◽  
Author(s):  
Xiumei Zhu ◽  
Mingxu Bao
Keyword(s):  
Transformational Leadership ◽  
Organizational Structure ◽  
Design Methodology ◽  
Organizational Structures ◽  
New Firms ◽  
Comprehensive Understanding ◽  
Content Type ◽  
Significant Performance ◽  
Established Firms ◽  
The Relationship

Purpose The significant performance implications of individual-focused and group-focused transformational leadership have been documented for established firms, but the issue of whether they are complementary or substitutive still remains a puzzle, and whether their relationship differs in new firms remains unanswered. The purpose of this paper is to investigate the relationship between individual-focused and group-focused transformational leadership in different organizational structures in new firms. Design/methodology/approach The study draws on survey data of 209 questionnaires from 63 teams in 63 new firms in China. Findings The results suggest that individual-focused and group-focused transformational leadership are substitutive when the organizational structure is mechanistic, and are complementary when the structure is organic. Originality/value The study contributes to the debate on the relationship between individual-focused and group-focused transformational leadership by comparing organizational structure characteristics and offering a comprehensive understanding of the issue.

scholarly journals Mind the mindset! The interaction of proactive personality, transformational leadership and growth mindset for engagement at work

2018 ◽  
Vol 23 (1) ◽  
pp. 48-66 ◽  
Author(s):  
Marjolein C.J. Caniëls ◽  
Judith H. Semeijn ◽  
Irma H.M. Renders
Keyword(s):  
Transformational Leadership ◽  
The Netherlands ◽  
Work Engagement ◽  
Design Methodology ◽  
Proactive Personality ◽  
Growth Mindset ◽  
High Tech ◽  
Content Type ◽  
Significant Relationships ◽  
The Relationship

Purpose The purpose of this paper is to analyze whether and how employees’ proactive personality is related to work engagement. Drawing on job demands-resources theory, the study proposes that this relationship is moderated by a three-way interaction between proactive personality × transformational leadership × growth mindset. Design/methodology/approach The study is based on survey data from 259 employees of an internationally operating high-tech organization in the Netherlands. Findings In line with prior studies, support is found for positive significant relationships of proactive personality and transformational leadership with engagement. Additionally, transformational leadership is found to moderate the relationship between proactive personality and work engagement, but only when employees have a growth mindset. Originality/value The study advances the literature that investigates the proactive personality-engagement relationship. Specifically, this study is the first to examine a possible three-way interaction that may deepen the insights for how proactive personality, transformational leadership and growth mindset interact in their contribution to work engagement.

Transformational leadership and MNCs: evidence from Morocco community

2020 ◽  
Vol 14 (2) ◽  
pp. 201-230
Author(s):  
Ramo Palalic ◽  
El Mustapha Ait Sidi Mhamed
Keyword(s):  
Transformational Leadership ◽  
Regression Analysis ◽  
Organizational Commitment ◽  
Sample Size ◽  
Leadership Styles ◽  
North Africa ◽  
Design Methodology ◽  
Multinational Companies ◽  
Content Type ◽  
The Relationship

Purpose This study aims to explore the relationship between transformational leadership and organizational commitment in multinational companies (MNCs) in Morocco. Design/methodology/approach The study used a sample size of 256 employees to attain results regarding a relationship between transformational leadership and organizational commitment. Proposed hypotheses are tested through regression analysis. Findings Findings show a relationship between transformational leadership and organizational commitment. Organisations use different leadership styles and thus act differently. However, tranformational leadership shows its importance in leading organisations who aim to be constantly committed. Originality/value To the authors’ knowledge, this is the first research in North Africa that investigates the level of transformational leadership and organizational commitment in MNCs.

“Colleague postgraduate supervision” and the production of space in higher education: a duoethnographic analysis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nomanesi Madikizela-Madiya ◽  
John Mushomi Atwebembeire
Keyword(s):  
Higher Education ◽  
Lived Experiences ◽  
Design Methodology ◽  
Social Values ◽  
Power Dynamics ◽  
Spatial Constraints ◽  
Production Of Space ◽  
Content Type ◽  
The Social ◽  
The Relationship

PurposeIn this paper we contribute knowledge to the postgraduate supervision discourses by reflecting on our socio-spatial experiences of being supervised by colleagues, a process that we refer to as colleague postgraduate supervision (CPS).Design/methodology/approachWe followed a duoethnographic research design by dialogically presenting and exploring our lived experiences of CPS and critiquing and questioning the meanings we give to those experiences. The experiences shared arose from two different contexts: a contact university and an open distance learning university.FindingsThe reflection suggests that social values of trust, compassion and care in CPS can outrun the spatial constraints for the benefit of the supervisees in the relationship. However, the colleagues in the CPS can also experience some subtle power dynamics and tensions that produce a constraining space, if the CPS process is not well communicated.Originality/valueWhile CPS is a common practice in some universities, there is limited research that pays attention to its socio-spatiality, that is, the interaction between the social and the spatial aspects of this practice.

Creativity, bravery and the need for agencies to adapt to the challenge of technology

2018 ◽  
Vol 22 (4) ◽  
pp. 490-493
Author(s):  
Jehan Abdulkarim
Keyword(s):  
Design Methodology ◽  
Bottom Line ◽  
Extensive Experience ◽  
Content Type ◽  
Creative Idea ◽  
Human Creativity ◽  
Client Relationship ◽  
The Right ◽  
Returns On Investment ◽  
The Relationship

Purpose The purpose of this paper is to address the relationship between organizations and their communication agencies. The paper argues that the relationship is symbiotic; both parties have to understand the importance of adapting their engagement with one another, especially if they hope to produce brand work that is impactful for target audiences and highlights the value of good communications and marketing to leadership. Design/methodology/approach The views expressed in this practice paper are based on the author’s extensive experience in the communications sector in the Middle East. Findings The paper highlights the importance of human creativity in communication campaigns, the need for bravery in marketing communications, and the need to adapt to technology. The best client/agency relationships combine the right degree of closeness and distance that allows agencies to be passionate advocates for the client while also being honest on stakeholder reactions. But, honesty requires courage. Telling a client what they need to hear and putting aside the fear of upsetting those who pay the bills in the search for the most effective creative idea takes nerve. Finally, the greatest change to the practice of communication is technology. Originality/value Although the relationship between clients and their communications agencies has been a topic of interest, much of the focus has been on the bottom line. This has been attributed to multiple reasons such as increased digital focus, or a belief among many brands that developing in-house capabilities provides better returns on investment. This practice paper addresses the agency–client relationship from a different perspective arguing for a symbiotic relationship built on creativity, honesty, bravery and the need to adapt to technology.

scholarly journals The Effects of Perceived Leader Narcissism on Employee Proactive Behavior: Examining the Moderating Roles of LMX Quality and Leader Identification

2019 ◽  
Vol 11 (23) ◽  
pp. 6597 ◽  
Author(s):  
Shudi Liao ◽  
Beatrice Van der Heijden ◽  
Yuhao Liu ◽  
Xingchi Zhou ◽  
Zhiwen Guo
Keyword(s):  
Social Identity Theory ◽  
Negative Relationship ◽  
Proactive Behavior ◽  
Implicit Leadership ◽  
The Social ◽  
Member Exchange ◽  
Moderation Model ◽  
High Level ◽  
The Relationship ◽  
Theory Framework

The purpose of this quantitative field study is to examine the relationship between perceived leader narcissism and employee proactive behavior, incorporating leader–member exchange (LMX) quality and leader identification as moderators. Within the social identity theory framework, implicit leadership and social categorization theories are used as the underpinning basis for our hypothesized three-way interaction moderation model. The research sample consisted of 90 groups (including 326 employees and 90 leaders) from different companies in China. Results indicate that there is a three-way interaction effect between perceived leader narcissism, LMX quality, and leader identification, which negatively influences employee proactive behavior. Specifically, when LMX quality and leader identification are both at a high level, the negative relationship between perceived leader narcissism and employee proactive behavior is most salient. Theoretical and practical implications are discussed.

Southern European welfare states and homelessness: Portugal and Greece

2019 ◽  
Vol 22 (2) ◽  
pp. 114-128
Author(s):  
Nikos Kourachanis
Keyword(s):  
Design Methodology ◽  
Welfare States ◽  
Social Intervention ◽  
Welfare Regimes ◽  
Intervention Model ◽  
Content Type ◽  
The Social ◽  
The Impact ◽  
The Relationship ◽  
European Welfare States

Purpose The purpose of this paper is to compare homelessness policies in Portugal and Greece. Design/methodology/approach After a brief overview of the relationship between welfare regimes and homelessness, the characteristics of homelessness policies within the South-European regime are studied. Subsequently, by employing empirical data, a comparison between the homelessness policies of these two countries is attempted through three axes of analysis: the historical emergence of homelessness policies; the impact of the memoranda, as a series of fiscal measures associated with welfare retrenchment, on the deterioration of homelessness; and the characteristics of the social policies being developed. Findings It is noted that the two countries consolidate a residual social intervention model that fails to address homelessness adequately. Originality/value This is the first attempt to compare homelessness policies between Portugal and Greece.

Sign in / Sign up

Export Citation Format

Share Document