Antecedents and consequences of perceived job security of professional accountants

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmad Usman Shahid ◽  
Hafiza Sobia Tufail ◽  
Jawad Shahid ◽  
Aimen Ismail
Keyword(s):  
Job Performance ◽  
Structural Equation ◽  
Job Security ◽  
Equation Modeling ◽  
Accounting Firms ◽  
Content Type ◽  
Mediating Role ◽  
Confirmatory Factor ◽  
Antecedents And Consequences

PurposeThe purpose of this study is to develop and empirically test a theoretical model of antecedents and consequences of perceived job security of professional accountants. This study contributes to the literature by examining the mediating role of perceived job security between the reward management system and the ethical job performance of professional accountants.Design/methodology/approachA survey was used to collect responses from professional accountants at small- and medium-tier accounting firms in Pakistan. Of the total 313 circulated research instruments, 270 were completed producing a response rate of 86%. The hypotheses were tested by performing structural equation modeling, confirmatory factor analysis and correlation using SPSS 24 and AMOS 25.FindingsFindings specify that the perceived job security of professional accountants partially and fully mediates the relationship between their ethical job performance and intrinsic and rewards, respectively. Additionally, reward management systems including intrinsic and extrinsic rewards have a significant impact on the ethical job performance of professional accountants.Practical implicationsThe findings of this study may have significant implications for researchers for examining the subjects' perceived job security in enhancing the overall performance of the firms. The findings may also benefit domestic and international accounting firms for recognizing the importance of rewards and job security for enhancing the ethical performance of accountants.Originality/valueThis study is the first to provide empirical evidence for the importance of perceived job security for professional accountants in Pakistan. The current research also provides sharper insights into establishing the direct impact of both extrinsic and intrinsic rewards on professional accountants' ethical job performance.

School principals’ systems thinking: antecedents and consequences

2019 ◽  
Vol 57 (2) ◽  
pp. 167-184 ◽  
Author(s):  
Pascale Benoliel ◽  
Haim Shaked ◽  
Nechama Nadav ◽  
Chen Schechter
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Systems Thinking ◽  
Structural Equation ◽  
Equation Modeling ◽  
Content Type ◽  
Mediating Role ◽  
Leadership Framework ◽  
Antecedents And Consequences

PurposeToday’s educational complexities require principals to adopt a more systemic perspective toward school management. Although research has emphasized the benefits associated with the holistic perspective of systems thinking, research in the educational field has been limited. The purpose of this paper is to investigate the mediating role of principals’ systems thinking (PST) in the relationships between instructional leadership (IL) and subject coordinators’ organizational commitment and job satisfaction.Design/methodology/approachData were collected by surveying a sample of 226 subject coordinators from different elementary schools randomly chosen in Israel. Subject coordinators completed questionnaires on their PST competencies, their principals’ IL, job satisfaction and organizational commitment. Structural equation modeling was used to test the research hypotheses.FindingsThe results confirmed the main hypotheses: PST did facilitate subject coordinators’ organizational commitment and job satisfaction. Findings also showed that PST mediated the relationship between IL and subject coordinators’ organizational commitment and job satisfaction.Originality/valueBy integrating research from both educational and non-educational literature, this study contributes to deepen our understanding regarding the antecedents and consequences of the PST as perceived by their subject coordinators, providing a broader leadership framework on their functions in today’s complex school systems.

An examination of the associations among cultural dimensions, relational silence and stress

2016 ◽  
Vol 45 (3) ◽  
pp. 593-604 ◽  
Author(s):  
Alisher Tohirovich Dedahanov ◽  
Dohyung Lee ◽  
Jaehoon Rhee ◽  
Sardorbek Yusupov
Keyword(s):  
Structural Equation ◽  
Power Distance ◽  
Cultural Dimensions ◽  
Equation Modeling ◽  
Content Type ◽  
Mediating Role ◽  
Confirmatory Factor ◽  
The Relationship ◽  
Self Administered Questionnaire

Purpose – The purpose of this paper is to examine the relationship between power distance, collectivism and relational silence; the associations between relational silence and stress; and the mediating role of relational silence in the link between power distance, collectivism and stress. Design/methodology/approach – The authors conducted a survey among 1,153 highly skilled employees using a self-administered questionnaire. The authors received 813 responses from a total of 1,153 individuals. Among the 813 responses, the authors excluded 81 due to incomplete data, and thus analyzed a total of 732 responses. The overall response rate was 63.4 percent. Confirmatory factor analysis and structural equation modeling were utilized for the analyses. Findings – The findings suggest that power distance and collectivism induce relational silence; relational silence increases stress and mediates the associations between power distance, collectivism and stress. Originality/value – The present study is the first to provide empirical evidence of a link between power distance, collectivism and relational silence; the relationship between relational silence and stress; and the role of relational silence in mediating the associations between power distance, collectivism and stress.

Consumer adoption of m-banking: a behavioral reasoning theory perspective

2017 ◽  
Vol 35 (4) ◽  
pp. 733-747 ◽  
Author(s):  
Anil Gupta ◽  
Neelika Arora
Keyword(s):  
Structural Equation ◽  
Major Determinant ◽  
Equation Modeling ◽  
Future Research ◽  
Content Type ◽  
Mediating Role ◽  
Confirmatory Factor ◽  
Behavioral Reasoning Theory ◽  
Behavioral Reasoning

Purpose The purpose of this paper is to examine the relative influence of “reasons for” and “reasons against” adoption of mobile banking (m-banking) among Indian consumers. Design/methodology/approach Using the framework of behavioral reasoning theory (BRT), hypothesized relationships between values, reasoning constructs, attitude and intentions were developed. The hypotheses were tested using a representative sample of data obtained from Indian banking consumers (n=379). Confirmatory factor analysis and structural equation modeling were used to analyze the data. Findings The findings indicate that both “reasons for” and “reasons against” have an influence on m-banking adoption. Among the “reasons for” m-banking adoption, ubiquitous is the major determinant, and among the “reasons against” m-banking adoption, tradition barrier is the major determinant. The findings also confirm that value of “openness to change” significantly influences reasons for adoption and has no impact on reasons against and attitude toward m-banking. Research limitations/implications This study examines customers in only one context (i.e. India). Future research can examine samples in other countries so that the results can be generalized. Also the mediating role of demographic factors can be studied in future studies to predict m-banking adoption. Practical implications The findings of this study emphasize the importance of examining both the pro-adoption and anti-adoption factors while developing marketing strategy. This study confirms that m-banking adoption can be increased if managers attempt to minimize the effect of barriers of m-banking adoption. Originality/value This is the first study to examine m-banking adoption using BRT, which investigates the reasons for and reasons against m-banking adoption in a single framework.

The role of customer engagement in the involvement-loyalty link

2019 ◽  
Vol 37 (1) ◽  
pp. 66-79 ◽  
Author(s):  
Prateeksha Parihar ◽  
Jagrook Dawra ◽  
Vinita Sahay
Keyword(s):  
Structural Equation ◽  
Product Category ◽  
Customer Engagement ◽  
Equation Modeling ◽  
Online Retail ◽  
Content Type ◽  
Mediating Role ◽  
Antecedents And Consequences ◽  
The Relationship

Purpose The purpose of this paper is to investigate the relationship between the different dimensions of involvement and customer engagement (CE) and analyze the influence of CE on loyalty in an online retail context. The study also tests the mediation of CE between the facets of involvement and loyalty. Design/methodology/approach The study employed a survey for data collection from online retail website users and analyzed the data with partial least squares – structural equation modeling. Findings The results reveal that the dimensions of involvement drive engagement differently. The risk importance and risk probability do not influence CE whereas the sign, interest, and pleasure are positively associated with CE. Furthermore, CE mediates the link between sign, interest, and pleasure dimensions of involvement and loyalty. Practical implications This study provides insights for the managers that the perception of value from a brand starts at its product category level and values like sign, interest, and pleasure can be provided to the customers by not only brand consumption but also by engaging them with the brand. Originality/value This is among the first studies to have empirically tested the effect of dimensions of involvement on CE and explain the role of engagement as a means for the customers to achieve expected values. It also contributes to the extant CE literature by testing its mediating role between involvement dimensions and loyalty, thus augmenting the studies, which have explored the antecedents and consequences of CE.

Satisfaction and Performance of the International Faculty: To What Extent Emotional Reactions and Conflict Matter?

SAGE Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 215824402110305
Author(s):  
Majid Ghasemy ◽  
Farhah Muhammad ◽  
Jamshid Jamali ◽  
José Luis Roldán
Keyword(s):  
Job Satisfaction ◽  
Job Performance ◽  
Structural Equation ◽  
Interpersonal Conflict ◽  
Emotional Reactions ◽  
Equation Modeling ◽  
Affective States ◽  
International Faculty ◽  
Mediating Role

Guided by affective events theory (AET), our inquiry aims at examining the relationships among affective work events, affective states, affect-driven behaviors, and attitudes of international faculty working in the Malaysian institutions of higher learning. Specifically, the impacts of interpersonal conflict, as a work event, on international faculty’s affective states were in focus. In addition, the mediating role of job performance, as an affect-driven behavior, on the relationship between affective states and job satisfaction, as an attitude, was examined. Data were collected from 152 respondents and partial least squares structural equation modeling (PLS-SEM) was applied to estimate the proposed theoretical model. Our model was examined from an explanatory-predictive perspective and exhibited a high level of out-of-sample predictive power. In addition, the results of the analysis highlighted the role of interpersonal conflict in causing affective states and affective states in causing job satisfaction. However, empirical evidence was not provided for the mediating role of job performance within the proposed model. Finally, given the fluctuating nature of the affective states, a robustness check verified the nonlinear relationship between positive affect and job performance. Implications of the findings, limitations, and recommendations were elaborated.

A strategy tripod perspective on merger effectiveness in the higher education industry: the mediating role of future foresight

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zahraa Sameer Sajwani ◽  
Joe Hazzam ◽  
Abdelmounaim Lahrech ◽  
Muna Alnuaimi
Keyword(s):  
Higher Education ◽  
Structural Equation ◽  
Government Support ◽  
Equation Modeling ◽  
Survey Method ◽  
Content Type ◽  
Mediating Role ◽  
Education Industry ◽  
Higher Education Industry

PurposeThe purpose of the study is to investigate the role of the strategy tripod premises, mediated by future foresight and its effect on merger effectiveness in the higher education industry.Design/methodology/approachA quantitative survey method was implemented, with the data provided by senior managers of 14 universities that went through a merger from the years 2013–2016. The proposed model was tested using partial least squares (PLS) of structural equation modeling (SEM).FindingsThe results indicate that government support, competitive intensity and knowledge creation capability relate positivity to merger effectiveness, and these relationships are mediated by future foresight competence.Originality/valueThe study provides a better understanding of merger effectiveness in the higher education industry by identifying the role of future foresight competence in the application of strategy tripod and its contribution on merger effectiveness. Results indicate that future foresight competence contributes to the merger effectiveness and enables the effective implementation of the strategy tripod dimensions in higher education mergers.

Linking ethical leadership to administrative innovation in Ethiopian banks: the mediating role of knowledge process capabilities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gedif Tessema Sinshaw ◽  
Atul Shiva ◽  
Manjit Singh
Keyword(s):  
Ethical Leadership ◽  
Structural Equation ◽  
Banking Sector ◽  
Organizational Capabilities ◽  
Equation Modeling ◽  
Mediation Model ◽  
Knowledge Process ◽  
Content Type ◽  
Mediating Role

PurposeThis paper aims to examine the mediating role of knowledge process capability (KPC) between ethical leadership (EL) and administrative innovation (AI) in the banking sector of Ethiopia.Design/methodology/approachThe study was conducted by a standardized questionnaire survey to collect the data from 266 employees of Commercial Bank of Ethiopia in 93 branches. The study employed structural equation modeling approach with Analyzing Moment of Structures 23.0 to test the hypothesized mediation model.FindingsThe results of this investigation disclose that EL has a significant and direct effect on AI and KPC. KPC also influences AI significantly.Originality/valueThe study revealed that KPC plays a partial mediating role in linking EL to AI, which is a new contribution to the existing literature of EL. This dimension can provide new dimensions to design organizational leadership which is based on sustainability paradigm. This can strengthen the organizational capabilities aiming to increasing innovative behaviors in order to have a deep-seated strategy.

Organizational structure and innovation performance

2017 ◽  
Vol 22 (4) ◽  
pp. 334-350 ◽  
Author(s):  
Alisher Tohirovich Dedahanov ◽  
Changjoon Rhee ◽  
Junghyun Yoon
Keyword(s):  
Organizational Structure ◽  
Structural Equation ◽  
Organizational Innovation ◽  
Innovation Performance ◽  
Equation Modeling ◽  
Innovative Behavior ◽  
Content Type ◽  
Mediating Role ◽  
The Republic

Purpose The purpose of this paper is to investigate the mediating role of innovative behavior on the relationships between organizational structure, such as centralization, formalization, integration, and organizational innovation performance. Design/methodology/approach The authors collected data from 140 functional managers of manufacturing organizations in the Republic of Korea. The authors used structural equation modeling procedure to evaluate the validity of proposed hypotheses. Findings The results suggest that innovative behavior mediates the links among centralization, formalization, and organizational innovation performance. However, the findings indicate that innovative behavior does not mediate the relationship between integration and organizational innovation performance. Originality/value This work is the first to examine the mediating role of innovative behavior on the associations among centralization, integration, and organizational innovation performance.

The mediating role of workplace flourishing on the causal link between linguistic ostracism and withdrawal behavior

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raed Ibrahim Mohamad Ibrahim ◽  
Okechukwu Lawrence Emeagwali ◽  
Murat Akkaya
Keyword(s):  
Structural Equation ◽  
Causal Link ◽  
Equation Modeling ◽  
Future Research ◽  
Content Type ◽  
Ethnolinguistic Identity ◽  
Mediating Role ◽  
Withdrawal Behavior ◽  
Hospitality Organizations

PurposeWorkplace flourishing and withdrawal behavior are important concepts for human resource practitioners in today’s multicultural and multilingual work atmosphere. Despite the prevalence of linguistic ostracism, only a handful of studies have considered its impact on workplace flourishing and withdrawal behavior. This paper embarks on unveiling the nature of these associations.Design/methodology/approachA sample of n = 395 employee responses was obtained from Jordanian tourism and hospitality organizations. The data were analyzed with the variance-based structural equation modeling (VB-SEM) technique using ADANCO software.FindingsVB-SEM results indicate that linguistic ostracism reduces workplace flourishing and indirectly increases withdrawal behavior through the mediating role of workplace flourishing. Decreased feelings of workplace flourishing resulted in increased withdrawal behavior.Originality/valueThis paper is among the first to empirically examine the association between linguistic ostracism, workplace flourishing and withdrawal behavior and the mediating role of workplace flourishing using ethnolinguistic identity and stressor–emotion theories as a theoretical framework. Implications for practice and theory are discussed alongside future research directions.

Interpersonal antecedents to employee upward voice: mediating role of psychological safety

2018 ◽  
Vol 67 (9) ◽  
pp. 1510-1525 ◽  
Author(s):  
Sriji Edakkat Subhakaran ◽  
Lata Dyaram
Keyword(s):  
Structural Equation ◽  
Psychological Safety ◽  
Employee Voice ◽  
Equation Modeling ◽  
Voice Behavior ◽  
Content Type ◽  
Mediating Role ◽  
Manager Behavior ◽  
The Impact

Purpose Despite the increasing prominence of employee voice in organizational innovation and productivity, employees continue to struggle to influence matters that affect them at work. The purpose of this paper is to model work group context and manager behavior as the predictors of employee upward voice. Further, a mediating role of employee psychological safety is examined in this link. Design/methodology/approach With data from 575 employees representing various technology firms in India, the authors test the hypothesized relationships using covariance-based structural equation modeling. Findings Results indicate coworkers upward voice and manager pro-voice behavior to significantly impact employee upward voice with a mediating impact of psychological safety. This implies that perceived psychological safety plays a significant role in explaining the impact, coworkers and manager behavior would have on regulating employee upward voice. Originality/value This study contributes to the employee voice literature from an Indian context, where upward communication is culturally discouraged.

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