External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tuan Mastiniwati Tuan Mansor ◽  
Akmalia Mohamad Ariff ◽  
Hafiza Aishah Hashim ◽  
Abdul Hafaz Ngah
Keyword(s):  
Self Efficacy ◽  
Mediating Effect ◽  
Response Theory ◽  
Content Type ◽  
Professional Careers ◽  
Audit Firms ◽  
Stimulus Factor ◽  
Perceived Organisational Support ◽  
Significant Mediator

Purpose This study aims to examine the roles of perceived organisational support (POS), attitude and self-efficacy in understanding the external whistleblowing intentions among senior auditors through the lens of stimulus–organism–response theory. Design/methodology/approach This study uses data from 119 senior auditors in audit firms in Malaysia. POS is predicted to be a stimulus factor from the external environment that affects the attitude and self-efficacy (organism) of the auditors and reassures them to act to whistleblow (response). Findings POS has a significant impact on self-efficacy and on attitude. Self-efficacy is shown as a significant mediator between POS and external whistleblowing intentions, but there is no statistical support for self-efficacy having a mediating effect on the relationship between the attitude of senior auditors and external whistleblowing intentions. Practical implications The findings can assist accounting professional bodies in understanding the psychological behaviours of auditors that contribute to their intention to shine a light on wrongdoing in audit firms and in providing a better insight into the critical factors that could influence auditors to whistleblow. Originality/value This study is among the earliest to investigate the application of stimulus–organism–response theory in whistleblowing, and hence it illustrates how the theory can be applied in studies on the ethical behaviours of actors in professional careers. The findings shed light on the role of self-efficacy as a significant mediator between POS and external whistleblowing intentions.

The power of peers

2018 ◽  
Vol 24 (1) ◽  
pp. 214-233 ◽  
Author(s):  
Benedetta Bellò ◽  
Veronica Mattana ◽  
Michela Loi
Keyword(s):  
Social Context ◽  
Self Efficacy ◽  
Complex Dynamics ◽  
Mediating Effect ◽  
Entrepreneurial Intentions ◽  
Hierarchical Regression ◽  
Content Type ◽  
Conducting Research ◽  
The Relationship

Purpose Although the role of creativity in the entrepreneurial process has long been analysed, only recently scholars have begun addressing its influence on entrepreneurial intentions, showing that complex dynamics characterise this relationship. The purpose of this paper is to understand the surrounding mechanisms (moderation and mediation) that connect creativity to entrepreneurial intentions, with a focus on social context and entrepreneurial self-efficacy. Design/methodology/approach A structured questionnaire was administered to a sample of 507 students from 17 to 21 years old. The effect of creativity on entrepreneurial intentions and the moderating role of social context were tested with a three-step hierarchical regression, while the mediating effect of self-efficacy was tested by a multiple regression analysis based on the bootstrapping method. Findings The results reveal that: peers who encourage entrepreneurship moderate the relationship between creativity and entrepreneurial intentions by strengthening this relationship, and entrepreneurial self-efficacy mediates the relationship between creativity and entrepreneurial intentions. Research limitations/implications In light of these results, institutions should draw attention to how creative potential in students differs in order to provide new educational programmes to strengthen self-efficacy in entrepreneurial students and support encouraging social context of peers in which entrepreneurial intentions can be fostered. Originality/value The study, by responding to the suggestions of conducting research on the interface between creativity and entrepreneurship (Shane and Nicolaou, 2015), brings new empirical details regarding the mechanisms that link creativity to entrepreneurial intentions. Furthermore, it casts light on the interaction between dispositional and social variables, showing the crucial role of peers in enhancing the interaction between creativity and intentions.

Enhancing innovative work behaviour: the role of servant leadership and creative self-efficacy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ghulam Jan Ghulam Jan ◽  
Siti Rohaida Mohamed Zainal ◽  
Lata Lata
Keyword(s):  
Servant Leadership ◽  
Knowledge Sharing ◽  
Self Efficacy ◽  
Partial Least Square ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Content Type ◽  
Innovative Work ◽  
Creative Self

Purpose The purpose of this paper is to explore the influence of an emerging and idealized leadership style in hospitality research such as servant leadership on employees’ innovative work behavior (IWB) via creative self-efficacy. This study also aims to investigate the moderating role of knowledge sharing between creative self-efficacy and IWB. Design/methodology/approach Data were collected from employees working in four- and five-star hotels in Pakistan. Partial least square-structural equation modeling via Smart PLS was used for data analysis. Findings Findings of the study reported the significant mediating effect of creative self-efficacy beliefs between servant leadership and IWB. Furthermore, the relationship between creative self-efficacy and IWB was strengthened to the extent that knowledge sharing among employees in the hotel firms was high. Practical implications Practitioners looking to enhance creative self-efficacy and IWB can do so by developing the servant leadership qualities of managers. Originality/value This paper contributes to the literature by showing creative self-efficacy as a crucial mediating mechanism through which servant leadership enhances employees’ IWB in the hospitality industry. Moreover, the findings add understanding in the body of knowledge that knowledge sharing among members in hospitality firms play boundary condition in the creative self-efficacy-IWB linkage.

Overconfidence of vocational education students when entering higher education

2015 ◽  
Vol 57 (4) ◽  
pp. 429-447 ◽  
Author(s):  
Mark P. Bowden ◽  
Subhash Abhayawansa ◽  
John Bahtsevanoglou
Keyword(s):  
Higher Education ◽  
Self Efficacy ◽  
Further Education ◽  
Small Sample ◽  
First Year ◽  
Education Students ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose – There is evidence that students who attend Technical and Further Education (TAFE) prior to entering higher education underperform in their first year of study. The purpose of this paper is to examine the role of self-efficacy in understanding the performance of students who completed TAFE in the previous year in a first year subject of microeconomics in a dual sector university in Melbourne, Australia. Design/methodology/approach – The study utilises data collected by surveys of 151 students. Findings – A student’s self-efficacy is positively associated with their marks in a first year subject of microeconomics. However, the relationship between final marks and self-efficacy is negative for those students who attended TAFE in the previous year suggesting that they suffer from the problem of overconfidence. When holding self-efficacy constant, using econometric techniques, TAFE attendance is found to be positively related to final marks. Research limitations/implications – The findings are exploratory (based on a small sample) and lead to a need to conduct cross institutional studies. Practical implications – The research points to the need for early interventions so that TAFE students perform well in their first year of higher education. It also points to potential issues in the development of Victorian Certificate of Applied Learning (VCAL) programs. Originality/value – To the best of the authors’ knowledge, this is the first paper to examine the inter-related impact of attendance at TAFE in the previous year and self-efficacy on the subsequent academic performance of TAFE students.

Cognitive and affective predictors of occupational stress and job performance: the role of perceived organizational support and work engagement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Junça Silva ◽  
Cannanda Lopes
Keyword(s):  
Job Performance ◽  
Occupational Stress ◽  
Work Engagement ◽  
Organizational Support ◽  
Perceived Organizational Support ◽  
Mediating Effect ◽  
Future Research ◽  
Cross Sectional ◽  
Content Type

PurposeThis study aimed to (1) analyze whether the perceived organizational support (POS) was a significant predictor of performance and stress and (2) explore the mediating role of engagement in these relations.Design/methodology/approachTo test the hypotheses, the authors collected data with 200 working adults in a mandatory quarantine due to COVID-19 pandemic crisis.FindingsThe results showed that the POS contributed to increase engagement, and consequently, job performance. These relations also proved to be significant for stress, because when the POS increased, the work engagement also increased, and as a result decreased occupational stress.Research limitations/implicationsThis study relied on a cross-sectional design. Therefore, future research should consider a daily design to replicate this study and analyze daily fluctuations. Overall, the authors can conclude that work engagement is an affective process through which POS decreases stress and increases performance.Originality/valueThis study tests the mediating effect of work engagement on the link between POS, stress and performance, and its theoretical and practical implications of these findings are discussed.

Could CSR improve the financial performance of developing countries’ firms? Analyses of mediating effect of intangible resources

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Hamdoun ◽  
Mohamed Akli Achabou ◽  
Sihem Dekhili
Keyword(s):  
Developing Countries ◽  
Human Capital ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Mediating Effect ◽  
Social Dimension ◽  
Content Type ◽  
Intangible Resources ◽  
The Impact

Purpose This paper aims to examine the link between corporate social responsibility (CSR) and financial performance in the context of developing countries. More specifically, the mediating role of a firm’s competitive advantage and intangible resources, namely, human capital and reputation are studied. Design/methodology/approach The study considered a sample of 100 Tunisian firms. The analysis makes use of the structural equation modelling method to explore the relationship between CSR and financial performance, by including mediator variables. Findings The results confirm that CSR has no significant direct effect on financial performance. In particular, they indicate that the social dimension of CSR has a negative impact on performance. However, CSR does have a positive impact on competitive advantage via the two intangible resources considered, human capital and company reputation. Research limitations/implications The research fills a gap that occurred in the previous literature. In effect, previous studies focussed only on the direct link between CSR and financial performance. In addition, it enriches the limited literature on CSR strategies in the context of developing countries. However, further studies should explore the opposite relationship, i.e. the impact of financial performance on CSR strategy. In addition, the authors believe that amongst other potential research avenues, it would be interesting to study the moderating role of the activity sector. Practical implications From a practical point of view, this study suggests new applications with respect to the link between CSR and financial performance. To enhance their company’s financial performance, managers need to ensure that intangible resources are managed efficiently. Originality/value The paper contributes to the literature by examining how a firm’s intangible resources mediate between CSR and competitive advantage and how competitive advantage mediates between intangible resources and financial performance. Second originality is related to the study of the link between CSR and the financial performance of business organisations in the context of a developing country.

Effectiveness of web-based learning environment: role of intrinsic learning motivation, computer self-efficacy, and learner engagement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nimitha Aboobaker ◽  
Muneer K.H.
Keyword(s):  
Learning Environment ◽  
Self Efficacy ◽  
Learning Motivation ◽  
Learning Effectiveness ◽  
Learning Engagement ◽  
Web Based ◽  
Content Type ◽  
Web Based Learning ◽  
Computer Self Efficacy

Purpose In the context of the abrupt shift to technology-enabled distance education, this paper examines the role of intrinsic learning motivation, computer self-efficacy and learning engagement in facilitating higher learning effectiveness in a web-based learning environment. Design/methodology/approach Data was collected using a self-administered online questionnaire from a sample of randomly selected 508 university students from different disciplines, including science, technology, and management. Findings Learning motivation and computer self-efficacy positively influenced students' learning engagement, with computer self-efficacy having a more substantial impact. Proposed mediation hypotheses too were supported. Originality/value The insights gained from this study will help in devising strategies for improving students' learning effectiveness. Game-based learning pedagogy and computer simulations can help students understand the higher meaning and purpose of the learning process.

Exploring the impact of abusive supervision on employee' voice behavior in Chinese construction industry: a moderated mediation analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Naseer Abbas Khan ◽  
Ali Nawaz Khan
Keyword(s):  
Construction Industry ◽  
Work Engagement ◽  
Self Efficacy ◽  
Abusive Supervision ◽  
Mediating Effect ◽  
Psychological Climate ◽  
Employee Voice ◽  
Voice Behavior ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this study is to explore the impact of abusive supervision on employees' voice in China's construction industry. Moreover, the authors explore the mediating role of ethics-related self-efficacy and work engagement and the moderating influence of psychological climate in explaining the association between abusive supervision and employee voice behavior.Design/methodology/approachThis study used data in pairs collected from 402 supervisors and employees of construction companies in Anhui, China. In this study, the authors used the time-lag approach to collect data in three-time waves from different respondents. A structural equation modeling (SEM) approach was applied to test the hypothesized model.FindingsThe results of this study indicate that there is a significant association between abusive supervision and employee voice. Moreover, the results indicated that work engagement mediated the association between abusive supervision and employees' voice. In contrast, self-efficacy did not mediate the link between abusive supervision and employee voice. Furthermore, results also show that the contingent effect of psychological climate significantly influences the mediating effect of work engagement.Originality/valueThis study also has implications for the construction industry, allowing managers to create a favorable working atmosphere in which employees can reinforce their voices at work.

Supervisor-directed OCB and deviant behaviors: the role of LMX and impression management motives

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fenika Wulani ◽  
Tarsisius Hani Handoko ◽  
Bernardinus Maria Purwanto
Keyword(s):  
Impression Management ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Organizational Deviance ◽  
Content Type ◽  
Deviant Behaviors ◽  
Interpersonal Deviance ◽  
The Impact ◽  
The Relationship

PurposeThis study investigates the effect of supervisor-directed organizational citizenship behavior (OCB) on leader–member exchange (LMX), the moderating role of impression management motives on this relationship, the effect of LMX on organizational and interpersonal deviance and the mediating effect of LMX on the relationship between supervisor-directed OCB and deviant behaviors.Design/methodology/approachThis study uses a survey questionnaire to collect data. Respondents were 342 nonmanagerial employees working in Surabaya Raya, Indonesia. Hypothesis testing is done using Partial least squares structural equation modeling (PLS-SEM).FindingsThe results show that supervisor-directed OCB is positively related to LMX, and LMX is negatively related to organizational deviance but not significantly related to interpersonal deviance. The study also finds that impression management motives moderate the positive relationship between supervisor-directed OCB and LMX. Furthermore, LMX mediates the relationship between supervisor-directed OCB and organizational deviance, but not interpersonal deviance.Practical implicationsThis study suggests the importance of human resource management (HRM) activities and managers being aware of subordinate OCB motives and the impact of LMX on interpersonal and organizational deviance, as well as what supervisors need to do to reduce these negative effects.Originality/valueFew studies examined the relationship between supervisor-directed OCB and workplace deviance behaviors (WDBs). This study provides a mechanism of their relationship by considering LMX as a mediator. Also, heretofore the existing studies tend to focus more on LMX as an antecedent of OCB. This study provides an understanding of OCB as an antecedent of LMX with the moderating effect of impression management motives.

How perceived information transparency and psychological attitude impact on the financial well-being: mediating role of financial self-efficacy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Zia-ur-Rehman ◽  
Khalid Latif ◽  
Muhammad Mohsin ◽  
Zahid Hussain ◽  
Sajjad Ahmad Baig ◽  
...  
Keyword(s):  
Financial Institutions ◽  
Self Efficacy ◽  
Well Being ◽  
The Body ◽  
Main Concern ◽  
Productivity Level ◽  
Content Type ◽  
Information Transparency ◽  
Psychological Attitude

PurposeThe basic intention of this research is to investigate the role of information transparency of financial institutions and psychological attitude of the individuals toward their attention to saving and borrowing. This study also tries to know how an individual's psychological factor affects a person's attitude to motivate them to save or borrow and contribute to well-being by giving them confidence that they can face financial challenges. So, the main concern of this study is to explore different factors that ultimately contribute to the financial well-being (FWB) of individual.Design/methodology/approachA survey was conducted by using a well-structured questionnaire to collect data and test the developed hypotheses by using SmartPLS. Data were collected from 120 customers of seven different commercial banks in Pakistan.FindingsThe findings of this study show that perceived information transparency positively affects FWB. It is also because transparent shared information creates positive change in individuals' perceived self-efficacy and leads to FWB. Furthermore, an individual's psychological attitude toward borrowing and saving did not contribute to the FWB of people who belong to Pakistan.Research limitations/implicationsThe research area is limited to one city of Pakistan and analysis is done with small numbers of sample, it can be increased and more areas can be explored.Practical implicationsThis research provides significant implications for people and economists by providing awareness about the antecedents of FWB. The policymakers or managers who work in financial institutions should provide more transparent information and create less risky opportunities to improve the individual's well-being. If person, manager and financial institution can properly utilize the information of this study, then they are able to improve their FWB. By providing more transparent services and favorable experience with your dealings, it could help to obtain and retain more loyal internal (employees) and external customers. The loyal customers and sincere employees can increase the productivity level of organization. The more productive organizations in countries means better society and progress in the economy.Originality/valueThis research contributes to the body of knowledge that how perceived information transparency and psychological attitude of borrowing create improvement and upward changes in the FWB of a person.

Knowledge hiding in academia: an empirical study of Indian higher education students

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Neha Garg ◽  
Asim Talukdar ◽  
Anirban Ganguly ◽  
Chitresh Kumar
Keyword(s):  
Higher Education ◽  
Academic Performance ◽  
Self Efficacy ◽  
The Body ◽  
Equation Modeling ◽  
Content Type ◽  
Indian Higher Education ◽  
Knowledge Hiding ◽  
Academic Self Efficacy

Purpose This study aims to investigate the role of knowledge hiding (KH) on academic performance, using three antecedents – relatedness with peers, territoriality of knowledge and performance motivation. It also looked into the moderating role of academic self-efficacy upon student’s KH behavior and academic performance. The research was grounded on the theory of reasoned action. Design/methodology/approachx Structural equation modeling (SEM) was used to analyze the five hypotheses. The data was collected through a primary survey based on a structured questionnaire with a sample size of 324 students from the Indian higher education institutions. Findings The study found that performance motivation and territoriality are positively associated with KH, which is further positively related to students’ academic performance. Sense of relatedness had no influence upon KH behavior, implying that proximity of social relationships does not predict KH behavior among students. Additionally, it was also observed that while evasive (a situation where the knowledge hider deliberately provides incorrect, partial or misleading information) and rationalized KH (a situation where the knowledge hider tries to provide a rational justification for not sharing the knowledge) had a significant influence on the academic performance of the students, the effect of “playing dumb” was not significant. The study did not reveal any moderating effect of academic self-efficacy on all three forms of KH and academic performance. Practical implications The findings of the study are expected to be valuable for instructors, administrative authorities and policymakers at the higher education level, to create a more conducive teaching and learning environment. Out of the three hiding strategies, students indulge more often in rationalized KH. Based on the outcomes of this research, management may focus toward the creation of an institutional environment conducive toward knowledge sharing interdependency among students. Originality/value One of the novel contributions of this study is that it analyzes Indian higher education, providing a developing country perspective, thereby contributing to the body of knowledge in knowledge management and hiding. The study also intends to understand the interplay of constructs such as KH, territoriality, sense of relatedness and academic performance, which have not been discussed previously within the higher education context, thus making the research work original. The study was done among the students and hence, brings in the academic perspective in the KH literature, which has seen limited research impetus.

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