The dark side of hyperconnectivity in the accounting profession

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sari Mansour ◽  
Dima Mohanna ◽  
Diane-Gabrielle Tremblay
Keyword(s):  
Structural Equation ◽  
New Technologies ◽  
Working Hours ◽  
Vice President ◽  
Mediation Effect ◽  
Dark Side ◽  
Cross Sectional ◽  
Bootstrap Analysis ◽  
Content Type ◽  
Work Intensification

Purpose This paper aims to understand the antecedents and consequences of using the smartphone and/or tablet by professional accountants for business purposes outside of regular working hours. More specifically, this paper aims to test the direct relationships between, on the one hand, work intensification and the use of smartphone and/or tablet and work-family conflict (WFC) and on the other hand, the indirect effect of the use of smartphones and/or tablet between work intensification and WFC. Design/methodology/approach This research was based on a cross-sectional design and quantitative method. The structural equation method was used to test the direct effect of work intensification on smartphone and/or tablet use and WFC. As for the mediation effect of smartphone and/or tablet use between work intensification and WFC, it was tested by the method of indirect effects based on a bootstrap analysis. The statistical treatments were carried out with the AMOS software v.24. Findings The results of the study indicate that work intensification increases the use of smartphones and/or tablets outside of working hours and that this variable increases the intensification of WFC through a process of mediation. Research limitations/implications This research does not take into account the moderating variables that can intervene in the model. For example, the duration of use of the smartphone, the origin of emails or messages (supervisors, customers and colleagues), the types of tasks performed outside working hours and the period of use (evening, weekend and holidays) could have significant effects on the different relationships tested in the model. Furthermore, we had all the positions held by the respondents (for example, chief financial officer, director, vice-president, partners, senior managers, management accountant, auditor, agents, analysts, accountants) grouped into one category and this may have an impact on results. Practical implications The results could be quite interesting for governments and organizations interested in advantage of the technology while reducing its disadvantages. In particular, it is important for accounting firms, which are big users of new technologies (e.g. Smart software and analytics). Indeed, both companies and professional accountants must clearly communicate their expectations regarding the use of technology for business purposes outside normal working hours. Originality/value To the best of the authors’ knowledge, this study is the first to examine the effect of work intensification and the use of smartphones and/or tablets, on WFC.

When abusive supervision leads to good performance: an exploration of the bright side of abusive supervision

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Filza Hameed ◽  
Sadia Shaheen ◽  
Bashir Ahmad ◽  
Muhammad Mudassar Anwar ◽  
Muhammad Ahmad-ur-Rehman
Keyword(s):  
Cultural Context ◽  
Structural Equation ◽  
Abusive Supervision ◽  
Dark Side ◽  
Equation Modeling ◽  
Causal Inferences ◽  
Cross Sectional ◽  
Content Type ◽  
Work Related ◽  
Bright Side

PurposeThe successful performance of organizations depends on the smooth working relations between their leaders and employees. Considering the importance of the behaviors of leaders/supervisors, this study intends to explore the bright side of abusive supervision on the performance of trainees in different police colleges in Pakistan.Design/methodology/approachThe data for this study were collected from police colleges and supervisors in Pakistan, and the sample comprised police trainees and their instructors (N = 254 responses from 50 instructors and 254 police trainees). The data were analyzed using structural equation modeling via Amos to test the hypothesized relationships.FindingsResults reveal a positive connection between abusive supervision and the performance of trainees. Moreover, the moderating role of passion for a cause in the relationship between abusive supervision and trainee performance is supported.Research limitations/implicationsDespite its relevance, this study has certain limitations. First, this study was conducted in a specific occupational and cultural context. A comprehensive understanding of the diverse occupational and cultural context considerations can increase this study's value. Second, this study used cross-sectional data for analysis, which hindered us from making causal inferences. For a clear and improved understanding, longitudinal studies can help facilitate the process.Originality/valueThis study intends to explore the bright side of abusive supervision on the performance of trainees in different police colleges in Pakistan. The literature demonstrated the “dark side” of abusive supervision on work-related attitudes and behaviors. However, few studies investigated or explored the “bright side” of abusive supervision.

Sexualization of the work environment and emotional exhaustion

2019 ◽  
Vol 40 (4) ◽  
pp. 558-573
Author(s):  
Hong T.M. Bui ◽  
Jonathan Pinto ◽  
Abhishek Srivastava
Keyword(s):  
Work Environment ◽  
Emotional Exhaustion ◽  
Structural Equation ◽  
Negative Impact ◽  
High Rate ◽  
Dark Side ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Content Type ◽  
The Relationship

Purpose The purpose of this paper is to explore the relationship between sexualization of the work environment and emotional exhaustion, and develop some key antecedents of sexualization of the work environment. It was conducted in an emerging society, India, which has a high rate of crime against women, particularly related to sexual harassment and sexual assault. Design/methodology/approach To test the hypotheses, structural equation modeling was performed. The hypotheses were tested with data from 1,098 white collar workers in India in three ways. Findings Contact with other gender and flexible work arrangements were positively associated with sexualization of the work environment; and sexualization of the work environment was positively associated with emotional exhaustion. In addition, sexualization of the work environment mediated the relationship between the two antecedent variables and emotional exhaustion. Research limitations/implications There is a possible bias arising from the use of cross-sectional data. However, a number of methods were implemented to minimize it, including survey design and data analysis. Practical implications The study offers some important suggestions for workplaces with a greater proportion of young male employees, particularly in a societal context like India. Originality/value The paper provides evidence of the negative impact of sexualization of the work environment, and thereby contributes to current understanding of the “dark side” of behavior at work that might have significant impact on society.

Purchase intention of “Halal” brands in India: the mediating effect of attitude

2018 ◽  
Vol 9 (3) ◽  
pp. 683-694 ◽  
Author(s):  
Prerna Garg ◽  
Richa Joshi
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Mediating Effect ◽  
Mediation Effect ◽  
Equation Modeling ◽  
Snowball Sampling ◽  
Cross Sectional ◽  
Mediation Effects ◽  
Content Type ◽  
State Of Research

Purpose The purpose of this paper is to review the existing state of research on “Halal” branding and to propose and empirically test the framework for understanding the purchase intention for “Halal” branded products in Indian context. Design/methodology/approach The research design is cross-sectional in nature; convenience sampling and snowball sampling is done, and completely filled 288 questionnaires are considered for testing the conceptual framework. Structural equation modeling is used to assess the fit of framework. The study has incorporated attitude as a mediating variable in relation to purchase intention for “Halal” branded products. The originality of the research is based on responses collected from the respondents in the form of online and offline questionnaires. Findings Findings of the direct and indirect effects in the study show that attitude has a full mediation effect on purchase intention, i.e. in the presence of attitude as a mediation variable the direct effect of subjective norm and religiosity is insignificant and the effect caused through attitude is significant. Practical implications In a country like India, which enjoys a sufficiently good percentage of Muslim population (14.2 per cent), an understanding of attitude provides enough scope for marketers to strategize techniques to reduce dissonance of non-availability of “Halal” brands. Originality/value Research is atypical, as it has focused on the mediation effects of attitude toward “Halal” branded products with the help of cosmetic range of products.

Factors affecting adoption of internet banking in Jordan

2015 ◽  
Vol 33 (4) ◽  
pp. 510-529 ◽  
Author(s):  
Awni Rawashdeh
Keyword(s):  
Technology Acceptance ◽  
Behavioral Intention ◽  
Structural Equation ◽  
New Technologies ◽  
Internet Banking ◽  
Cross Sectional Study ◽  
Ease Of Use ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Content Type

Purpose – The purpose of this paper is to investigate the Jordanian accountant’s behavioral intention of using the Internet Banking services to focus on the perceptions of the users in terms of usefulness and ease of use of Internet Banking, besides the privacy of using this dynamic technology for meeting their banking requirements. Design/methodology/approach – The questionnaire on Internet Banking was specifically designed and used to survey a randomly selected sample of Jordanian accountants from the web site of the Jordan Association of Certified Public Accountants and 298 usable responses were obtained. The data were analyzed using SPSS and AMOS (structural equation modeling). Findings – The results of this analysis support the extended Technology Acceptance Model (TAM) as well as confirm its robustness for predicting the behavioral intention of the adoption of Internet Banking by the Jordanian chartered accountants. Research limitations/implications – During a period when quick changes are taking place, new technologies are entering the market every day, resulting in a cross-sectional study which cannot be generalized perfectly. Practical implications – The findings offered useful information for the bank management in order to formulate marketing strategies for Internet Banking. Originality/value – This study has contributed to the literature available as it formulated and validated an extended TAM for predicting the adoption of Internet Banking.

Skill-enhancing human resource practices and firm performance: the mediating role of innovativeness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joan-Lluís Capelleras ◽  
Shpresim Domi ◽  
Giovanni Belletti
Keyword(s):  
Firm Performance ◽  
Structural Equation ◽  
Online Survey ◽  
Performance Outcomes ◽  
Mediation Effect ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Content Type ◽  
Hr Practices

Purpose The purpose of this study is to investigate the interplay of skill-enhancing human resources (HR) practices, innovativeness and firm performance. Design/methodology/approach Data from 211 valid cases were gathered through an online survey and face-to-face interviews with Albanian tourism firms. Structural equation modeling was implemented to test the proposed hypotheses. Findings The results suggest that HR training has a positive influence on innovativeness, which in turn affects positively firm performance. Thus, there is a mediation effect of innovativeness in the link between training and performance. Research limitations/implications The findings are in line with the strategic perspective on HR management, which suggests that HR practices are likely to indirectly affect firm performance. However, results should be interpreted with caution due to the cross-sectional nature of the data. Practical implications HR training practices may help tourism firms to increase their innovation orientation and ultimately improve their performance outcomes. Originality/value Investigating the mediation role of innovativeness on the relationship between skill-enhancing HR practices and firm performance within the tourism context is the core contribution.

Testing the mediation effect of person-organisation fit on the relationship between talent management and talented employees’ attitudes

2018 ◽  
Vol 39 (2) ◽  
pp. 319-333 ◽  
Author(s):  
James Kwame Mensah ◽  
Justice Nyigmah Bawole
Keyword(s):  
Job Satisfaction ◽  
Structural Equation ◽  
Positive Relationship ◽  
Banking Sector ◽  
Talent Management ◽  
Work Attitudes ◽  
Mediation Effect ◽  
Cross Sectional ◽  
Content Type ◽  
The Relationship

Purpose Previous studies suggested that talent management (TM) is positively related to employee work attitudes. However, a few studies have examined the mechanisms through which TM leads to employee work attitudes. The purpose of this paper is to examine the mediating role of person-organisation (P-O) fit on the relationship between TM and employee’s job satisfaction, and organisational citizenship behaviours (OCBs). Design/methodology/approach Using a sample of 232 talented employees from the Ghanaian banking sector, a partial mediation model was outlined and tested using structural equation modelling. Findings The results showed that TM had positive relationship with P-O fit, job satisfaction and OCBs. The findings further show that P-O fit had positive relationship between job satisfaction and OCBs and partially mediated the relationship between TM and both job satisfaction, and OCBs. Research limitations/implications This study used cross-sectional data; hence, conclusions regarding causality cannot be made. That is, the results must be interpreted as associations rather than causality. Practical implications Management should endeavour to use TM to help align talented employee’s competences, values and goals to those of their organisation. Originality/value This study contributed to the TM literature by providing a stronger and more plausible explanation of the relationship between TM and talented employees’ outcomes.

Work intensification and health outcomes of health sector workers

2019 ◽  
Vol 48 (2) ◽  
pp. 342-359 ◽  
Author(s):  
James Chowhan ◽  
Margaret Denton ◽  
Catherine Brookman ◽  
Sharon Davies ◽  
Firat K. Sayin ◽  
...  
Keyword(s):  
Structural Equation ◽  
Health Sector ◽  
Equation Model ◽  
Human Resource Managers ◽  
Cross Sectional ◽  
Content Type ◽  
Personal Support ◽  
Mediating Role ◽  
Work Intensification ◽  
Healthy Work Environments

PurposeThe purpose of this paper is to examine the mediating role of stress between work intensification and musculoskeletal disorders (MSDs) focusing on personal support workers (PSWs) in home and community care.Design/methodology/approachThe analysis sample of 922 comes from the 2015 survey of PSWs employed in Ontario, Canada. The endogenous variable is self-reported MSDs, and the exogenous variable is work intensification. Stress, measured as symptoms of stress, is the mediating variable. Other factors shown in the literature as associated with stress and/or MSDs are included as control variables. Structural equation model regression analyses are presented.FindingsThe results show that stress mediates the effect of work intensification on PSW’s MSDs. Other significant factors included being injured in the past year, facing hazards at work and preferring less hours – all had positive and significant substantive effects on MSDs.Research limitations/implicationsThe survey is cross-sectional and not longitudinal or experimental in design, and it focuses on a single occupation in a single sector in Ontario, Canada and, as such, this can limit the generalizability of the results to other occupations and sectors.Practical implicationsFor PSW employers including their human resource managers, supervisors, schedulers and policy-makers, the study recommends reducing work intensification to lower stress levels and MSDs.Originality/valueThe findings of this study contribute to the theory and knowledge by providing evidence on how work intensification can affect workers’ health and assist decision makers in taking actions to create healthy work environments.

Engaging leadership in the job demands-resources model

2015 ◽  
Vol 20 (5) ◽  
pp. 446-463 ◽  
Author(s):  
Wilmar B. Schaufeli
Keyword(s):  
Structural Equation ◽  
Work Performance ◽  
Online Survey ◽  
Job Demands ◽  
Well Being ◽  
Organizational Outcomes ◽  
Job Resources ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Content Type

Purpose – The purpose of this paper is to integrate leadership into the job demands-resources (JD-R) model. Based on self-determination theory, it was argued that engaging leaders who inspire, strengthen, and connect their followers would reduce employee’s levels of burnout and increase their levels of work engagement. Design/methodology/approach – An online survey was conducted among a representative sample of the Dutch workforce (n=1,213) and the research model was tested using structural equation modeling. Findings – It appeared that leadership only had an indirect effect on burnout and engagement – via job demands and job resources – but not a direct effect. Moreover, leadership also had a direct relationship with organizational outcomes such as employability, performance, and commitment. Research limitations/implications – The study used a cross-sectional design and all variables were based on self-reports. Hence, results should be replicated in a longitudinal study and using more objective measures (e.g. for work performance). Practical implications – Since engaged leaders, who inspire, strengthen, and connect their followers, provide a work context in which employees thrive, organizations are well advised to promote engaging leadership. Social implications – Leadership seems to be a crucial factor which has an indirect impact – via job demands and job resources – on employee well-being. Originality/value – The study demonstrates that engaging leadership can be integrated into the JD-R framework.

Volition to transfer: mastering obstacles in training transfer

2017 ◽  
Vol 46 (4) ◽  
pp. 809-823 ◽  
Author(s):  
Christian Seiberling ◽  
Simone Kauffeld
Keyword(s):  
Structural Equation ◽  
Transfer Of Training ◽  
Structural Equation Models ◽  
Training Transfer ◽  
Bootstrap Analysis ◽  
Content Type ◽  
Confirmatory Factor ◽  
Motivation To Transfer ◽  
Practical Implications

Purpose The purpose of this paper is to seek a better understanding of the role of volition in the learning transfer system beyond the well-established concept of motivation to transfer. Design/methodology/approach Participants of a two-day leadership training were asked to complete two online questionnaires (t1 directly after training, t2 eight weeks after training). In total, 891 managers answered the first questionnaire, 465 the second. Findings Confirmatory factor analysis suggests that motivation and volition to transfer are perceived as two different constructs. Hierarchical linear regression shows that additional variance in training transfer can be explained when volition to transfer is taken into account. Structural equation models and bootstrap analysis suggest that both motivation and volition to transfer mediate effects of supervisor support and trainer performance on training transfer. Research limitations/implications The results imply that besides motivation to transfer, volition to transfer may be a relevant construct in the transfer of training. It remains to be tested how far these findings can be generalized to other training settings beside leadership trainings. Practical implications Organizations aiming at improving training transfer should focus on enhancing the participants’ motivation and volition to transfer. Both trainers and supervisors seem to promote transfer of training by influencing a trainee’s motivation to transfer and volition to transfer. Originality/value To the authors’ knowledge, this is the first study to systematically examine the role of volition in training transfer.

Correlates of academic misconduct and CSR proclivity of students

2014 ◽  
Vol 6 (1) ◽  
pp. 128-148 ◽  
Author(s):  
Stephen K. Nkundabanyanga ◽  
Charles Omagor ◽  
Irene Nalukenge
Keyword(s):  
Structural Equation ◽  
Statistical Modelling ◽  
Error Variance ◽  
Academic Misconduct ◽  
Fraud Triangle ◽  
Cross Sectional ◽  
Content Type ◽  
Quantitative Results ◽  
Corporate Social

Purpose – The purpose of this paper is to examine the effect of the fraud triangle, Machiavellianism, academic misconduct and corporate social responsibility (CSR) proclivity of students. Design/methodology/approach – The present study surveyed 471 university students. The study was cross-sectional and employed structural equation modelling in statistical modelling. Findings – The study provides evidence that perceived opportunity to cheat in examinations is the single most important factor accounting for significant variations in rationalization and academic misconduct. Similarly, low Machiavellians significantly get inclined to CSR ideals. The fraud triangle alone accounts for 36 per cent of the variations in academic misconduct, hence the error variance is 64 per cent of academic misconduct itself. This error variance increases to 78 per cent when a combination of perceived opportunity, rationalization, Machiavellianism is considered. Moreover, both Machiavellianism and academic misconduct account for 17 per cent of variations in students’ proclivity to CSR ideals. Research limitations/implications – Results imply that creating a setting that significantly increases a student's anticipated negative affect from academic misconduct, or effectively impedes rationalization ex ante, might prevent some students from academic misconduct in the first place and then they will become good African corporate citizens. Nevertheless, although the unit of analysis was students, these were from a single university – something akin to a case study. The quantitative results should therefore be interpreted with this shortcoming in mind. Originality/value – This paper contributes to the search for predictors of academic misconduct in the African setting and as a corollary, for a theory explaining academic misconduct. Those students perceiving opportunity to cheat in examinations are also able to rationalize and hence engage in academic misconduct. This rationalization is enhanced or reduced through Machiavellianism.

Sign in / Sign up

Export Citation Format

Share Document