Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors

2018 ◽  
Vol 31 (1) ◽  
pp. 75-95 ◽  
Author(s):  
Zuraidah Mohd Sanusi ◽  
Takiah Mohd Iskandar ◽  
Gary S. Monroe ◽  
Norman Mohd Saleh
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Developing Economies ◽  
Task Complexity ◽  
Goal Orientations ◽  
Content Type ◽  
Explanatory Variables ◽  
Learning Goal Orientation ◽  
Audit Firms ◽  
And Task

Purpose The purpose of this paper is to examine the effects of self-efficacy, goal orientation and task complexity on audit judgement performance in correctly linking audit procedures to audit objectives and types of misstatements. Design/methodology/approach The authors conducted an experiment audit with 154 auditors from small and medium audit firms in Malaysia as participants. The experimental task required them to link audit procedures to audit objectives and types of misstatements. Findings For sample of auditors from small and medium audit firms in Malaysia, the authors found that learning goal orientation has a stronger effect on audit judgement performance than performance-approach and performance-avoidance goal orientations. Self-efficacy mediates the effect of goal orientation when an audit task is less complex compared to when the task is more complex. Research limitations/implications These results highlight the importance of social cognitive factors in explaining variations in audit judgement performance for audit judgement tasks with different levels of complexity. Originality/value The incorporation of individual psychological differences as explanatory variables in audit judgement studies may lead to a better understanding of auditors’ judgement and decision-making processes in small and medium audit firms located in developing economies.

THE EFFECT OF GOAL ORIENTATION, SELF EFFICACY, OBEDIENCE PRESSURE, AND TASK COMPLEXITY ON AUDIT JUDGMENT AT INSPECTORATE GENERAL OF THE MINISTRY OF FINANCE

2020 ◽  
Vol 4 (1) ◽  
pp. 57-71
Author(s):  
Geza Arido Evalta Cahya ◽  
Rynalto Mukiwihando
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Task Complexity ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
Audit Judgment ◽  
Ministry Of Finance ◽  
And Task ◽  
Avoidance Goal

Penelitian ini bertujuan untuk mengetahui pengaruh goal orientation, self efficacy, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Sampel yang digunakan dalam penelitian ini adalah auditor pada Inspektorat Jenderal Kementerian Keuangan sebanyak 146 auditor. Data analisis menggunakan analisis regresi berganda dengan bantuan program SPSS 25. Hasil dari penelitian menunjukkan bahwa self efficacy, learning goal orientation, dan performance approach goal orientation berpengaruh positif dan signifikan terhadap audit judgment. Selain itu, kompleksitas tugas berpengaruh negatif dan signifikan terhadap audit judgment. Sedangkan, performance avoidance goal orientation dan tekanan ketaatan tidak berpengaruh terhadap audit judgment.

Do trainer style and learner orientation predict training outcomes?

2014 ◽  
Vol 26 (5) ◽  
pp. 331-344 ◽  
Author(s):  
T. Brad Harris ◽  
Wonjoon Chung ◽  
Holly M. Hutchins ◽  
Dan S. Chiaburu
Keyword(s):  
Goal Orientation ◽  
Business Students ◽  
Initial Step ◽  
Goal Orientations ◽  
Content Type ◽  
Training Outcomes ◽  
Positive Effects ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
Training Satisfaction

Purpose – The purpose of this paper was to examine the additive and joint effects of trainer directiveness and trainees’ learning goal orientation on training satisfaction and transfer. Design/methodology/approach – Survey responses from a sample (N = 243) of undergraduate business students enrolled at a large US university were examined. Findings – Trainer directiveness and trainee learning goal orientations each additively predicted training satisfaction and transfer over and above one another and study controls. Further, trainer directiveness and trainee learning goal orientation jointly predicted satisfaction and transfer, such that the positive relationship between trainer directiveness and both outcomes was accentuated (more positive) when learning goal orientations were high (compared to low). Practical implications – This study suggests that scholars and practitioners need to be mindful of both trainer and trainee characteristics when evaluating potential training programs. In addition to selecting competent trainers, organizations might be well-served to encourage trainers to use a directive style. Further, organizations might be able to boost the positive effects of trainer directiveness on trainee satisfaction and transfer by priming (or selecting on) trainee learning goal orientations. Originality/value – With few exceptions, prior research has devoted comparatively little attention toward understanding how trainer characteristics influence training outcomes. Of this research, even less considers possible interactions between trainer and trainee characteristics. The present study provides an initial step toward addressing these gaps by examining the additive and joint influences of trainer directiveness and trainee learning goal orientations. Results support that additional variance in training satisfaction and transfer can be explained by considering both trainer and trainee characteristics in tandem.

scholarly journals Can less be more? Mentoring functions, learning goal orientation, and novice entrepreneurs’ self-efficacy

2018 ◽  
Vol 24 (1) ◽  
pp. 2-21 ◽  
Author(s):  
Etienne St-Jean ◽  
Miruna Radu-Lefebvre ◽  
Cynthia Mathieu
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Mentoring Relationships ◽  
Perceived Similarity ◽  
Online Questionnaire ◽  
Cross Sectional ◽  
Content Type ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
Novice Entrepreneurs

Purpose One of the main goals of entrepreneurial mentoring programs is to strengthen the mentees’ self-efficacy. However, the conditions in which entrepreneurial self-efficacy (ESE) is developed through mentoring are not yet fully explored. The purpose of this paper is to test the combined effects of mentee’s learning goal orientation (LGO) and perceived similarity with the mentor and demonstrates the role of these two variables in mentoring relationships. Design/methodology/approach The current study is based on a sample of 360 novice Canadian entrepreneurs who completed an online questionnaire. The authors used a cross-sectional analysis as research design. Findings Findings indicate that the development of ESE is optimal when mentees present low levels of LGO and perceive high similarities between their mentor and themselves. Mentees with high LGO decreased their level of ESE with more in-depth mentoring received. Research limitations/implications This study investigated a formal mentoring program with volunteer (unpaid) mentors. Generalization to informal mentoring relationships needs to be tested. Practical implications The study shows that, in order to effectively develop self-efficacy in a mentoring situation, LGO should be taken into account. Mentors can be trained to modify mentees’ LGO to increase their impact on this mindset and mentees’ ESE. Originality/value This is the first empirical study that demonstrates the effects of mentoring on ESE and reveals a triple moderating effect of LGO and perceived similarity in mentoring relationships.

scholarly journals Learning Orientation, Working Smart, and Effective Selling

1994 ◽  
Vol 58 (3) ◽  
pp. 39-52 ◽  
Author(s):  
Harish Sujan ◽  
Barton A. Weitz ◽  
Nirmalya Kumar
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Goal Orientations ◽  
Learning Orientation ◽  
Performance Goal ◽  
Motivational Orientations ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
And Performance ◽  
Performance Goal Orientation

Learning and performance goal orientations, two motivational orientations that guide salespeople's behavior, are related to working smart and hard. Working smart is defined as the engagement in activities that serve to develop knowledge of sales situations and utilize this knowledge in selling behavior. It is found that a learning goal orientation motivates working both smart and hard, whereas a performance goal orientation motivates only working hard. The goal orientations also are found to be alterable through supervisory feedback. Furthermore, self-efficacy, salespeople's confidence in their overall selling abilities, is found to moderate some of the relationships with the goal orientations.

The effects of self-efficacy, process feedback, and task complexity on escalation of commitment in new product development

2019 ◽  
Vol 34 (8) ◽  
pp. 1641-1653
Author(s):  
Beichen Liang
Keyword(s):  
Performance Feedback ◽  
Self Efficacy ◽  
Task Complexity ◽  
New Product ◽  
Decision Makers ◽  
Escalation Of Commitment ◽  
Content Type ◽  
Process Feedback ◽  
Main Effects ◽  
And Task

Purpose The purpose of this paper is to investigate the effects of self-efficacy, process feedback and task complexity on decisions by managers to continue or discontinue a new product after receiving negative performance feedback. Design/methodology/approach This paper uses a classroom experiment design and uses logistic regression and a chi-square test to analyze the data. Findings The findings of this paper show that self-efficacy, process feedback and task complexity have not only main effects but also interactive effects on managers’ go or no-go decisions; further, the main effects are mediated by interactions. The effect of self-efficacy is moderated by process feedback and task complexity. Process feedback and task complexity also have an interactive effect on decisions about new products by decision-makers. Research limitations/implications This paper extends the theory of escalation of commitment (EOC) by showing that self-efficacy, process feedback and task complexity can influence decision-makers’ go or no-go decisions after they have received negative performance feedback. Practical implications This paper provides useful guidelines for managers on how to reduce the likelihood of EOC. Originality/value The originality and value of this paper lie in its being the first to examine the effects of process feedback and task complexity on the EOC.

Learning Goal Orientation and Academic Performance: A Dynamic model

2021 ◽  
pp. 106907272110434
Author(s):  
Bingjie Lu ◽  
Yingxin Deng ◽  
Xiang Yao ◽  
Zhe Li
Keyword(s):  
Academic Performance ◽  
University Students ◽  
Goal Orientation ◽  
Self Efficacy ◽  
Self Regulation ◽  
Regulation System ◽  
Feedback Seeking ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
Academic Self Efficacy

Drawing on the reciprocal determinism of self-regulation system, a process-based model is used to examine the relationship of learning goal orientation (LGO) among university students with their academic performance, via reciprocal relationships between initial status and change trajectories in academic self-efficacy and feedback-seeking behaviors. A longitudinal study of 316 Chinese university students throughout their first year in college reveals that students who have high LGO in their first month after entering the university generally have higher academic self-efficacy and seek more feedback. Moreover, initial levels of feedback seeking are positively related to academic performance via linear change in academic self-efficacy over time. Limitations of the study and practical implications are discussed.

Person–job fit and job involvement: the curvilinear effect and the moderating role of goal orientation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dong Ju ◽  
Jingjing Yao ◽  
Li Ma
Keyword(s):  
Goal Orientation ◽  
Job Involvement ◽  
Job Fit ◽  
Performance Goal ◽  
Cross Sectional ◽  
Content Type ◽  
Learning Goal Orientation ◽  
Cross Sectional Design ◽  
Employee Needs

PurposeJob involvement is an important predictor of how well employees perform and feel at work. However, despite fruitful findings, little is known about how person–job (P–J) fit affects job involvement.Design/methodology/approachThis study used a cross-sectional design and collected data from 375 employees and 50 managers. Multivariate regression was applied to test the moderated curvilinear model.FindingsThis study found an inverted U-shaped relationship between P–J fit and job involvement. For employees with a strong performance goal orientation, maximum job involvement occurred at a higher level of P–J fit, whereas for employees with a strong learning goal orientation, maximum job involvement occurred at a moderate level of P–J fit.Practical implicationsManagers should be aware that solely maximizing fit may not constantly yield positive outcomes, and that ignoring differences in employee needs and goals may be counterproductive.Originality/valueThe study challenges the conventional wisdom that a high P–J fit is always productive by showing that a high fit may sometimes jeopardize job involvement, particularly for certain employees.

scholarly journals Team Leaders Matter in Knowledge Sharing: A Cross-Level Analysis of the Interplay between Leaders’ and Members’ Goal Orientations in the Chinese Context

2018 ◽  
Vol 14 (4) ◽  
pp. 715-745 ◽  
Author(s):  
Jiamin Zhang ◽  
Yi Wang ◽  
Marina Yue Zhang
Keyword(s):  
Knowledge Sharing ◽  
Goal Orientation ◽  
Goal Orientations ◽  
Team Leaders ◽  
Team Members ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
Approach Orientation ◽  
And Performance ◽  
The Relationship

ABSTRACTThis article investigates the impact of cross-level interplay between team members’ and their leaders’ goal orientations (learning, performance approach, and performance avoidance) on knowledge sharing using samples from design teams in two companies in China. Our results show that team leaders’ learning goal orientation plays a critical moderating role. Specifically, team leaders’ learning goal orientation strengthens the positive relationship between team members’ learning orientation and knowledge sharing; positively moderates the relationship between team members’ performance approach orientation and knowledge sharing; and weakens the negative relationship between team members’ performance avoidance orientation and knowledge sharing. Team leaders’ performance approach orientation demonstrates a positive moderating effect when there is congruence between the performance approach orientation of leaders and members. Finally, team leaders’ performance avoidance orientation negatively moderates the relationship between team members’ learning and performance approach orientation on knowledge sharing. This research enhances our understanding of the conditions under which knowledge sharing occurs among team members, using the lens of Trait Activation Theory.

Sign in / Sign up

Export Citation Format

Share Document