Promoting desirable work attitudes and behaviors among accountants: a field study

2020 ◽  
Vol 35 (10) ◽  
pp. 1591-1604
Author(s):  
Enoch Kusi Asare ◽  
J. Lee Whittington ◽  
Robert Walsh
Keyword(s):  
Performance Management ◽  
Affective Commitment ◽  
Online Survey ◽  
Management Practices ◽  
Work Attitudes ◽  
Work Outcomes ◽  
Future Research ◽  
Content Type ◽  
Attitudes And Behaviors ◽  
And Behaviors

Purpose Accounting work is characterized by high job demands and tight deadlines. With less task variety, accounting work is susceptible to employee disengagement. This paper aims to examine the role of enhanced performance management practices as intervention mechanism to the disengagement among accountants. Design/methodology/approach A total of 105 accountants participated in an online survey, answering self and social reports. Hypotheses were tested using regression analyses. Findings Enhanced performance management practices promote engagement among accountants. In turn, engagement promotes job satisfaction and affective commitment among accountants. Research limitations/implications Further studies are necessary to test the study’s findings. Future research should focus on replicating this study in other settings. Practical implications Performance planning and implementation are critical to enhancing accountants’ work attitudes and behaviors. Originality/value The accounting literature has consistently addressed negative accounting work outcomes from the perspective of burnout (a negative approach). This paper addresses the issue from the perspective of engagement (a positive approach).

Managing the most important asset: a twenty year review on the performance management literature

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ebina Justin M.A. ◽  
Manu Melwin Joy
Keyword(s):  
Performance Management ◽  
Management Practices ◽  
Organizational Outcomes ◽  
Future Research ◽  
System Quality ◽  
Content Type ◽  
Non Profit ◽  
Quantitative Studies ◽  
Theoretical Perspectives ◽  
Human Resource Management Practices

Purpose The three objectives served by this review are to provide readers a limpid insight about the topic performance management (PM), to analyse the latest trends in PM literature and to illustrate the theoretical perspectives. It would be fascinating for the practitioners and researchers to see the latest trends in the PM system, which is not yet covered in previous reviews. The study covers the historical and theoretical perspectives of human resource management practices. We also try to unveil some of the theoretical debates and conflicts regarding the topic. Design/methodology/approach We reviewed 139 studies on PM published within the last 20 years (2000–2020). The method used here is the integrative review method. The criteria used to determine studies are articles from peer-reviewed journals regarding the PM system published between 2000 and 2020. The initial search for studies was conducted using an extensive journal database, and then an intensive reference-based search was also done. Each selected article was coded, themes were identified, and trends for every 5 years were determined. All the articles were analysed and classified based on the methodology used to identify qualitative and quantitative studies. Findings The review concludes that PM literature's emphasis shifted from traditional historical evaluations conducted once or twice a year to forward-looking, feedback-enriched PM systems. By segregating the studies into 5-year periods, we could extract five significant trends that prevailed in the PM literature from 2000 to 2020: reactions to PM system, factors that influence PM system, quality of rating sources, evaluating the PM system and types of the PM system. The review ends with a discussion of practical implications and avenues for future research. Research limitations/implications It is equally a limitation and strength of this paper that we conducted a review of 139 articles to cover the whole works in PM literature during the last 20 years. The study could not concentrate on any specific PM theme, such as exploring employee outcomes or organizational outcomes. Likewise, the studies on public sector and non-profit organizations are excluded from this review, which constitutes a significant share of PM literature. Another significant limitation is that the selected articles are classified only based on their methodology; further classification based on different themes and contexts can also be done. Originality/value The study is an original review of the PM literature to identify the latest trends in the field.

Performance management perception in Kenya

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nickson Hebert Odongo
Keyword(s):  
Performance Management ◽  
Management Practices ◽  
Positive Impact ◽  
Performance Standards ◽  
Future Research ◽  
Social Scientists ◽  
Content Type ◽  
Performance Review ◽  
And Performance ◽  
Government Workers

Purpose This paper aims to present an analysis of the perception of performance management practices and transformations by investigating what devolved governments of Kenya are doing and ought to do after which the approaches of performance and performance management are evaluated. Design/methodology/approach A descriptive assessment of five devolved governments of Kenya is carried out. This study covered 518 respondents across the above-sampled governments. Findings The outcomes demonstrated that there are guidelines established by the counties to measure the performance of workers where tested variables about setting performance standards and performance review information against their effect on performance improvement and performance measurement, respectively, are statistically significant, and therefore have a positive impact on the eventual performance of devolved governments. Practical implications The results support scholars, practitioners and social scientists in development studies for the planning and management of public organizations. The thought of factors that enhance or impede devolved government workers’ performance can be explored in future research. Originality/value The thought of performance management perception, especially in a developing country, is a theoretical milestone.

The Use of Online Social Networks and Its Influence on Job-Related Behavior

2019 ◽  
pp. 106-129
Author(s):  
Vera Silva Carlos ◽  
Ricardo Gouveia Rodrigues
Keyword(s):  
Social Networks ◽  
Online Social Networks ◽  
Online Survey ◽  
Positive Influence ◽  
Future Research ◽  
Work Related ◽  
Attitudes And Behaviors ◽  
Empirically Supported ◽  
And Behaviors ◽  
And Behavior

Web 2.0 technologies have progressively transformed social interactions among people. In addition, there is plenty of evidence of a positive influence of social relationships on work-related attitudes and behaviors. Within these frameworks, the purpose is to evaluate the effect of using online social networks on the workers' attitudes and behaviors, particularly in the context of higher education. The authors used an online survey to evaluate the attitudes and behavior of 157 faculty members. To assess the use of OSNs, they used a dichotomous variable. The t-student test and the PLS method were used to analyze the data. They conclude that the use of OSNs influences the workers' performance, but not job satisfaction, organizational commitment, or organizational citizenship behaviors (extra-role performance). The relationships they propose in what concerns the workers' attitudes are all empirically supported. Lastly, they describe the study limitations and we suggest some perspectives for future research.

How experiences with trading a company’s stock influence customer attitudes and purchasing behavior

2015 ◽  
Vol 33 (7) ◽  
pp. 963-992 ◽  
Author(s):  
Arvid O. I. Hoffmann ◽  
Dana Ketteler
Keyword(s):  
Structural Equation ◽  
Least Squares Method ◽  
Equation Modeling ◽  
Future Research ◽  
Content Type ◽  
Attitudes And Behaviors ◽  
And Behaviors ◽  
Customer Attitudes ◽  
And Behavior ◽  
Attitudes And Behavior

Purpose – The purpose of this paper is to investigate the potential spill-over effects from negative (and positive) experiences with trading a company’s stock on shareowner-customers’ emotions and subsequent customer attitudes and behavior. Design/methodology/approach – A conceptual framework that links selling a stock for a loss (or gain), emotions, and customer attitudes and behaviors is developed. The framework is tested with data from a sample of Dutch investors that is analyzed with structural equation modeling through the partial least squares method in SmartPLS. Findings – Selling a stock for a loss vs selling a stock for a gain have different effects on shareowner-customers’ attitudes and behavior toward the company. Losses induce negative emotions which in turn result in lower satisfaction and behavioral loyalty as well as in increased propensity to complain about the company. Investment gains, however, result in more positive emotions which then lead to increased preference of the company whose stocks were traded over its competitors and increased engagement in positive word-of-mouth (WOM). Research limitations/implications – The study is focussed on shareowner-customers’ experiences with stocks of companies active in the consumer industry. Future research could address whether the results generalize to other industries. Practical implications – The findings emphasize the importance of a close collaboration between the marketing and investor relation departments. Complaints of shareowner-customers should be taken seriously and incentives to stimulate repurchases as well as those that encourage positive WOM engagement are recommended. Originality/value – This is the first study to examine possible negative spill-over effects from experiences obtained during stock trading on shareowner-customers’ attitudes and behaviors toward the stock’s company.

The relationships amongst leader-member exchange, perceived organizational support, affective commitment, and in-role performance

2014 ◽  
Vol 35 (5) ◽  
pp. 366-385 ◽  
Author(s):  
Gian Casimir ◽  
Yong Ngee Keith Ng ◽  
Karen Yuan Wang ◽  
Gavin Ooi
Keyword(s):  
Social Exchange ◽  
Organizational Support ◽  
Affective Commitment ◽  
Self Report ◽  
Interactive Effects ◽  
Role Performance ◽  
Content Type ◽  
Attitudes And Behaviors ◽  
Workplace Attitudes ◽  
And Behaviors

Purpose – The purpose of this paper is to examine whether leader-member exchange (LMX) and perceived organizational support (POS) have interactive effects on affective commitment to the organization. The utility of Social Exchange Theory for explaining workplace attitudes and behaviors in non-Western settings has been questioned. Another objective is to test the hypotheses, which are based on Social Exchange Theory, within a Chinese context. Design/methodology/approach – Cross-sectional, self-report data on LMX, POS and affective commitment were obtained from 428 full-time employees in China. In-role performance ratings were provided by immediate supervisors. Findings – LMX and POS have synergistic effects on affective commitment. Affective commitment mediates both the relationship between LMX and in-role performance and the relationship between POS and in-role performance. Research limitations/implications – The limitations include using a cross-sectional, self-report design for LMX, POS and affective commitment, and only sampling employees in organizations in China. The findings support an explanation of workplace attitudes and behaviors in a non-Western setting based on social exchange. The effects of a proximate source of social exchange (i.e. LMX) on affective commitment depend on the level of a remote source of social exchange (i.e. POS), and vice versa. Practical implications – Organizations need to improve the quality of their leader-follower relationships and support their members. Organizations need to increase affective commitment because it appears to drive in-role performance. Originality/value – The authors show that LMX and POS from the same source (i.e. followers) may have interactive effects on affective organizational commitment as well as that social exchange may explain workplace attitudes and behaviors in China.

Proactive personality, core self-evaluations, and engagement: the role of negative emotions

2017 ◽  
Vol 55 (2) ◽  
pp. 450-463 ◽  
Author(s):  
Jeffrey Joseph Haynie ◽  
C. Brian Flynn ◽  
Shawn Mauldin
Keyword(s):  
Task Performance ◽  
Online Survey ◽  
Proactive Personality ◽  
Work Outcomes ◽  
Future Research ◽  
Job Engagement ◽  
Content Type ◽  
Negative Work ◽  
Work Affect ◽  
Core Self

Purpose The authors examined the simultaneous indirect effects of proactive personality (PP) and core self-evaluations (CSEs) on the work outcomes of employee task performance and affective organizational commitment (AOC) via job engagement. Additionally, the authors tested the potential energizing capacity of high negative work affect in this process. The paper aims to discuss these issues. Design/methodology/approach Data were collected from a sample of teachers in the South-Eastern USA (n=193). The online survey assessed PP, CSE, work affect, job engagement and AOC. Employee task performance was obtained from archival sources. Findings The results indicated that job engagement mediated the relationships of PP and CSE with employee task performance and AOC. Additionally, negative work affect strengthened the PP-job engagement-work outcomes relationship when it was high. Research limitations/implications PP and CSE individuals appear to devote their job engagement energies for differing reasons. These distinctions are further supported by high negative work affect being found to bolster the PP-job engagement-work outcomes relationship only. Future research should continue to investigate the unique contributions made by PP and CSE to job engagement. Originality/value By examining PP, CSE, negative work affect and job engagement within a conservation of resources (COR) lens, the authors were able to further distinguish through interpretation of the findings the motivational aspects of PP and CSE as well as providing an instance where negative work affect can incite additional job engagement.

Examining reviews on hotels' measures about COVID-19 from a value cocreation and value codestruction perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Reşat Arica ◽  
Onur Çakir ◽  
Osman Seraceddin Sesliokuyucu
Keyword(s):  
Behavioral Intentions ◽  
Future Research ◽  
Chi Square ◽  
Content Type ◽  
Attitudes And Behaviors ◽  
Managerial Implications ◽  
Value Cocreation ◽  
And Behaviors ◽  
The One ◽  
Research Studies

PurposeIn the research, posts that tourists accommodated in the hotels during COVID-19 pandemic shared on TripAdvisor website about pandemic measures taken by establishments, have been analyzed within the context of value cocreation and codestruction. In addition, the study also aims to evaluate effects of posts by tourists on scores they give to the hotel, perceiving the hotel as safe, recommending and their intention to revisits.Design/methodology/approachIn total, 1,119 reviews over TripAdvisor about 109 hotel establishments, which have safe hotel management certificate in Alanya, were examined, and they were coded in SPSS program with binary coding for positive and negative situations separately. For the analysis of associations between reviews about pandemic measures and the scores that tourists give to the hotel and their behavioral intentions, multiple linear regression analyses with dummy variables and Chi-square tests were utilized.FindingsThe study revealed that perceptions of tourists about pandemic measures have a significant effect on the scores they give to hotels, and this effect is asymmetrical in positive and negative situations. Negative perceptions cause much greater impact in terms of value codestruction than positive ones within the context of hotel evaluation and value cocreation. It has been observed that behavioral intentions of the tourist are formed and differentiated according to the characteristics of reviews.Research limitations/implicationsApart from contributions to the theory and managerial implications, this study has some limitations. The biggest limitation of the research is that both value cocreation and codestruction are evaluated from the perspective of tourists. On the other hand, touristic service producers and suppliers are the one of the most important components in value cocreation and codestruction. Therefore, it is important to examine the value cocreation and codestruction initiatives of touristic service producers and suppliers in future research studies in order to offer a holistic perspective to the pandemic process. In this context, it is important to examine the pandemic measures implemented by food beverages, tour operators, travel agencies, car rentals, entertainment business and so on in future research. In addition, responsibilities of employees and customers, which are important components in the management of the pandemic process, should be evaluated in future research studies.Practical implicationsIn the research, it has been established that tourists perform value cocreation and codestruction through their posts. In tourism establishments, formation of attitudes and behaviors of tourists for value creation on social communicational networks is possible through detection, amelioration and/or removal of factors causing value codestruction. Therefore, it is obvious that if hotel establishments concentrate on initiations about pandemic measures and compliance to measures, value cocreation attitudes and behaviors of tourists on social communicational networks will thus improve. Value cocreation attitudes and behaviors of tourists on social communicational networks are likely to have a function as an important strategical tool for supporting competitiveness and survival of the accommodation establishments.Originality/valueThe number of studies analyzing how value cocreation and codestruction occur on social communicational networks and the effects of these processes upon behavioral intentions of tourists is limited. With this aspect, this study is considered to fill this gap in tourism literature.

scholarly journals Advantages and potential challenges of data management in e-maintenance

2019 ◽  
Vol 25 (3) ◽  
pp. 378-396 ◽  
Author(s):  
Arian Razmi-Farooji ◽  
Hanna Kropsu-Vehkaperä ◽  
Janne Härkönen ◽  
Harri Haapasalo
Keyword(s):  
Data Management ◽  
Design Methodology ◽  
Management Practices ◽  
Future Research ◽  
Conceptual Approach ◽  
Content Type ◽  
Different Types ◽  
Maintenance Systems ◽  
Industry Leader ◽  
Practical Implications

Purpose The purpose of this paper is twofold: first, to understand data management challenges in e-maintenance systems from a holistically viewpoint through summarizing the earlier scattered research in the field, and second, to present a conceptual approach for addressing these challenges in practice. Design/methodology/approach The study is realized as a combination of a literature review and by the means of analyzing the practices on an industry leader in manufacturing and maintenance services. Findings This research provides a general understanding over data management challenges in e-maintenance and summarizes their associated proposed solutions. In addition, this paper lists and exemplifies different types and sources of data which can be collected in e-maintenance, across different organizational levels. Analyzing the data management practices of an e-maintenance industry leader provides a conceptual approach to address identified challenges in practice. Research limitations/implications Since this paper is based on studying the practices of a single company, it might be limited to generalize the results. Future research topics can focus on each of mentioned data management challenges and also validate the applicability of presented model in other companies and industries. Practical implications Understanding the e-maintenance-related challenges helps maintenance managers and other involved stakeholders in e-maintenance systems to better solve the challenges. Originality/value The so-far literature on e-maintenance has been studied with narrow focus to data and data management in e-maintenance appears as one of the less studied topics in the literature. This research paper contributes to e-maintenance by highlighting the deficiencies of the discussion surrounding the perspectives of data management in e-maintenance by studying all common data management challenges and listing different types of data which need to be acquired in e-maintenance systems.

scholarly journals Organizational Commitment and Lean Sustainability: Literature Review and Directions for Future Research

2021 ◽  
Vol 13 (6) ◽  
pp. 3357 ◽  
Author(s):  
Amal Benkarim ◽  
Daniel Imbeau
Keyword(s):  
Organizational Commitment ◽  
Literature Review ◽  
Lean Manufacturing ◽  
Affective Commitment ◽  
Management Practices ◽  
Employee Commitment ◽  
Future Research ◽  
Comprehensive Overview ◽  
Narrative Literature Review ◽  
Key Aspects

The vast majority of works published on Lean focus on the evaluation of tools and/or the strategies needed for its implementation. Although many authors highlight the degree of employee commitment as one of the key aspects of Lean, what has gone largely unnoticed in the literature, is that few studies have examined in-depth the concept of organizational commitment in connection with Lean. With this narrative literature review article, our main objective is (1) to identify and analyze an extensive body of literature that addresses the Lean Manufacturing approach and how it relates to employee commitment, emphasizing affective commitment as the main type of organizational commitment positively associated with Lean, and (2) to highlight the management practices required to encourage this kind of commitment and promote the success and sustainability of Lean. This paper aims to provide a comprehensive overview that can help researchers and practitioners interested in Lean better understand the importance of employee commitment in this type of approach, and as well, to identify related research questions.

Earnings management and equity incentives: evidence from the European banking industry

2019 ◽  
Vol 27 (2) ◽  
pp. 244-261 ◽  
Author(s):  
Mohammad Alhadab ◽  
Bassam Al-Own
Keyword(s):  
Earnings Management ◽  
Management Practices ◽  
Banking Industry ◽  
Future Research ◽  
Loan Loss ◽  
Content Type ◽  
Loan Loss Provisions ◽  
Equity Incentives ◽  
European Banking ◽  
European Banks

Purpose This study aims to examine the effect of equity incentives on earnings management that occurs via the use of loan loss provisions by using a sample of 204 bank-year observations over the period 2006-2011. Design/methodology/approach The authors use the data of 39 European banks to test the main hypothesis. Several valuation models and regressions are used to measure the main proxies for executives’ compensation and the determinant factors of loan loss provisions. Findings The empirical results reveal that earnings management that occurs via discretionary loan loss provisions is associated with equity incentives in the banking industry. In particular, European banks’ executives with high equity incentives are found to manage reported earnings upwards by reducing loan loss provisions. The results therefore show that income-increasing earnings management via discretionary loan loss provisions is widely practised by the executives of European banks and that this is partly motivated by executives’ compensation. Practical implications The findings of this paper present important implications for regulators in the European Union, who should take further steps to reform the regulatory environment to monitor and mitigate the earnings management practices that occur via the manipulation of loan loss provisions. Earnings management practices do not just negatively affect subsequent performance but are also found to lead to firms’ failure. Thus, regulators should take the necessary reforms to protect the wealth of stakeholders (investors, creditors, etc.). Originality/value This study provides the first evidence on the relationship between equity incentives and earnings management in the European banking industry. The study sheds more light on an issue of great interest to a broad audience that does not receive much attention in the prior research, thus opening new avenues for future research.

Sign in / Sign up

Export Citation Format

Share Document