Translating sustainability strategies into performance: does sustainability performance management matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruzita Jusoh ◽  
Yazkhiruni Yahya ◽  
Suria Zainuddin ◽  
Kaveh Asiaei
Keyword(s):  
Performance Management ◽  
Resource Constraints ◽  
Corporate Sustainability ◽  
Content Type ◽  
Sustainability Performance ◽  
Mediating Role ◽  
Management Accountants ◽  
Accounting Control ◽  
Indirect Relationship

Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness. Design/methodology/approach Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia. Findings The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance. Practical implications As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP. Originality/value This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

How does daily family-supportive supervisor behavior relieve subordinates' job stress? The effect of ethical leadership and positive emotions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chongrui Liu ◽  
Cong Wang ◽  
Hongjie Wang ◽  
Donghua Xu
Keyword(s):  
Leadership Development ◽  
Job Stress ◽  
Ethical Leadership ◽  
Positive Emotions ◽  
Experience Sampling ◽  
Content Type ◽  
Mediating Role ◽  
Indirect Relationship ◽  
Family Supportive Supervisor Behaviors

PurposeRelying on a multilevel approach, this paper investigates the day-to-day variations in family-supportive supervisor behaviors influencing subordinates' job stress, as well as the mediating role of positive emotions and the moderating role of ethical leadership.Design/methodology/approachUsing the experience-sampling methodology, the study collected the data from 137 civil servants in China who responded to one daily survey for 10 working days.FindingsWith a total of 1,370 surveys, results supported the hypothesized model linking daily family-supportive supervisor behaviors to daily job stress via subordinates' daily positive emotions. In addition, the study found a moderating effect for ethical leadership positively in the indirect relationship between family-supportive supervisor behaviors and job stress.Practical implicationsThe findings in this study serve practitioners in organizational and leadership development. On the one hand, this study contributes to raising awareness about the importance of improving family-related support in the workplace, in generating subordinates' positive emotions and relieving their job stress. On other hand, the findings highlight the necessity of cultivating ethical leadership for leaders.Originality/valueThis study fulfills an identified need to clarify how and when daily family supportive supervisor behaviors influence subordinates' daily job stress. This study moves beyond previous research by adopting the experience sampling method and demonstrating important cross-level effects of ethical leadership on the within-individual relationship between family supportive supervisor behaviors and job stress.

Business sustainability performance and corporate financial performance: the mediating role of optimal investment

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ehsan Poursoleyman ◽  
Gholamreza Mansourfar ◽  
Saeid Homayoun ◽  
Zabihollah Rezaee
Keyword(s):  
Financial Performance ◽  
Generalized Method Of Moments ◽  
Corporate Financial Performance ◽  
Investment Efficiency ◽  
Content Type ◽  
Business Sustainability ◽  
Large Sample ◽  
Sustainability Performance ◽  
Mediating Role

PurposeEmploying a large sample consisting of 3,701 corporations domiciled in developed and emerging countries, this paper aims to analyze the mediating role of investment efficiency in the association between business sustainability performance and corporate financial performance.Design/methodology/approachFour different aspects of corporate sustainability offered by the ASSET4 database are used as proxies for business sustainability performance, including economic, corporate governance, social and environmental dimensions. In addition to these aspects, the aggregate measure of business sustainability performance is also employed. In order to test the association between business sustainability and corporate performance via investment efficiency, ordinary least squares, fixed-effect, random-effect and generalized method of moments statistical models were employed.FindingsThe results suggest that business sustainability performance is positively associated with corporate financial performance, indicating that sustainable corporations enjoy higher financial performance. Moreover, Sobel, Aroian and Goodman tests confirm that investment efficiency mediates the positive relationship between business sustainability performance and financial performance. Finally, further analyses show that the positive association between sustainability performance and investment efficiency is stronger for those firms headquartered in developed countries than in those located in emerging nations.Originality/valueThis paper contributes to the literature by investigating how growth opportunities advance the influence of business sustainability to corporate financial performance using a large sample from 43 countries.

scholarly journals Perceived overqualification and counterproductive work behavior: testing the mediating role of relative deprivation and the moderating role of ambition

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bert Schreurs ◽  
Melvyn R.W. Hamstra ◽  
I.M. Jawahar ◽  
Jos Akkermans
Keyword(s):  
Relative Deprivation ◽  
Counterproductive Work Behavior ◽  
Unintended Consequences ◽  
Work Behavior ◽  
Content Type ◽  
Mediating Role ◽  
Moderated Mediation Model ◽  
Perceived Overqualification ◽  
Indirect Relationship

PurposeThe purpose of this study was to test the mediating role of relative deprivation in the relationship between perceived overqualification and counterproductive work behavior. In addition to testing this mediation, the authors posited that ambition would interact with perceived overqualification to predict relative deprivation and, through it, counterproductive work behavior.Design/methodology/approachSurvey data collected from 181 employees were analyzed using the SPSS macro PROCESS to test the proposed moderated mediation model.FindingsResults indicated that perceived overqualification positively associated with perceptions of relative deprivation, which were, in turn, positively related to counterproductive work behavior. This indirect relationship gained in strength with increasing levels of ambition.Originality/valueBy modeling and measuring relative deprivation, this study offers a direct test of the often-invoked relative deprivation explanation of the implications of perceived overqualification for counterproductive work behavior. The study also shows how ambition can have unintended consequences.

Factors that influence individuals’ intentions to purchase family takaful mediating role of perceived trust

2019 ◽  
Vol 31 (1) ◽  
pp. 81-104 ◽  
Author(s):  
Shahab Aziz ◽  
Maizaitulaidawati Md Husin ◽  
Nazimah Hussin ◽  
Zahra Afaq
Keyword(s):  
Consumer Behaviour ◽  
Content Type ◽  
Perceived Trust ◽  
Mediating Role ◽  
Effective Manner ◽  
Indirect Relationship ◽  
Behavioural Aspects ◽  
The Relationship ◽  
Perceived Religiosity

PurposeThe purpose of this paper is to investigate the factors that affect one’s attitude and intentions towards family takaful schemes, apart from evaluating the mediating role of perceived trust in the relationship between perceived religiosity and attitude towards family takaful. Most prior studies have considered religiosity as an individual’s tendency to be religious. However, the present study employed perceived religiosity as one’s perception regarding shariah compliance practices of family takaful schemes. Moreover, this study examines the direct relationship between perceived religiosity and attitude and the indirect relationship between perceived religiosity and trust.Design/methodology/approachA sample of 224 salaried individuals was selected with an age range of 24–50. Variance-based partial least squares structural equation modelling was employed for data analysis.FindingsThe results showed that knowledge and perceived usefulness (PU) had significantly positive relationships with attitude towards family takaful schemes. Perceived trust completely mediated the relationship between perceived religiosity and attitude towards family takaful. Attitude was positively related to purchase intention regarding family takaful.Practical implicationsThe findings of the study are important for Islamic financial institutions, especially for takaful companies to revamp their marketing strategies. With enhanced understanding regarding consumer behaviour, takaful companies can sell their products in a more effective manner to increase their market share.Originality/valueBehavioural aspects regarding the purchase of Islamic insurance products have yet to be profoundly explored in the literature. The indirect relationship between perceived religiosity and trust is established in this study. The study contributes to the field of consumer behaviour and marketing of Islamic financial products.

Understanding turnover intention in cross-country business management

2017 ◽  
Vol 46 (8) ◽  
pp. 1717-1737 ◽  
Author(s):  
Chieh-Peng Lin ◽  
Yuan-Hui Tsai ◽  
Ferdinandus Mahatma
Keyword(s):  
Turnover Intention ◽  
Business Management ◽  
Content Type ◽  
Stress Theory ◽  
Mediating Role ◽  
Work Pressure ◽  
Positive Reinterpretation ◽  
Cross Country ◽  
Indirect Relationship

Purpose To deepen our understanding about the development of turnover intention, the purpose of this paper is to develop a conceptual model based on the stress theory to explain cross-country differences in the formation of turnover intention, complementing previous literature that mainly emphasizes the effect of monetary compensation on turnover intention without taking into account anxiety and pressure. Design/methodology/approach Empirical testing of this model by investigating personnel across Taiwan’s and Indonesia’s banks confirms the applicability of stress theory in cross-cultural business management. Of the 161 Chinese-language questionnaires distributed to the employees from the three large banks in Taiwan, 137 usable questionnaires were returned for a response rate of 85 percent. At the same time, of the 234 Indonesian-language questionnaires distributed to the employees from the two large banks in Indonesia, 219 usable questionnaires were returned for a response rate of 93.6 percent. Findings This research reveals that mental disengagement fully mediates the indirect relationship between performance-related anxiety and turnover intention, while positive reinterpretation fully mediates the indirect relationship between work pressure and turnover intention. Furthermore, the effects of performance-related anxiety and work pressure on turnover intention are moderated by cross-country differences. Originality/value First, the finding concerning the full mediating role of mental disengagement complements prior justifications of the conservation of resources theory. Second, the finding of this study regarding the full mediating role of positive reinterpretation complements the previous findings of Taylor’s (1983) theory of cognitive adaptation, which conceptualizes employees as active agents in restoring the psychological equilibrium in the aftermath of a competitive pressurized event.

Response of contractor behavior to hierarchical governance: effects on the performance of mega-projects

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hang Yin ◽  
Dan Wang ◽  
Yilin Yin ◽  
Henry Liu ◽  
Binchao Deng
Keyword(s):  
Performance Management ◽  
Institutional Arrangement ◽  
Project Performance ◽  
Content Type ◽  
Mediating Role ◽  
Positive Effects ◽  
Hierarchical Governance ◽  
The Relationship ◽  
Practical Implications

PurposeThis study aims to examine the impacts of formal and informal hierarchical governances (HGs) on the performance of mega-projects and the mediating role of contractor behavior (i.e. perfunctory and consummate behaviors) in these relationships.Design/methodology/approachA total of 375 valid data entries from managers representing 375 mega-projects were analyzed through path analysis.FindingsBoth formal and informal HGs exert positive effects on the performance of mega-projects. While formal HG positively affects contractor perfunctory behavior and contractor consummate behavior, informal HG affects contractor perfunctory behavior only. Contractor behavior mediates the relationship between formal HG and project performance.Research limitations/implicationsThe impacts of potential moderators (e.g. institutional arrangement and complexity) on the relationship between HG and contractor behavior have not been considered in this study.Practical implicationsThis study is useful for owners to enhance formal HG to improve contractor perfunctory and consummate behaviors, which in turn can enhance the performance of mega-projects.Originality/valueThis study expands the knowledge of mega-project performance management from the perspective of HG. It also contributes to the literature of contractor behavior within the context of mega-projects.

Linking leader humor to employee creativity: the roles of relational energy and traditionality

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chen Yang ◽  
Fu Yang ◽  
Chao Ding
Keyword(s):  
Hierarchical Regression ◽  
Employee Creativity ◽  
Content Type ◽  
Mediating Role ◽  
Indirect Relationship ◽  
The Relationship ◽  
Moderating Role ◽  
Practical Implications ◽  
Different Levels

PurposeThe current study examines the effects of leader humor on the creativity of employees by focusing on the mediating role of relational energy and the moderating role of traditionality.Design/methodology/approachThis study used three-wave data from 302 employee–supervisor dyads and tested the hypotheses using hierarchical regression and bootstrapping.FindingsThe results indicated that leader humor was positively associated with employee creativity, relational energy mediated this influence. Besides, traditionality not only moderated the relationship between leader humor and relational energy but also attenuated the indirect relationship between leader humor and employee creativity through relational energy.Practical implicationsLeadership training programs can be used to assist leaders in improving their humorous skills. In addition, supervisors should implement humorous behaviors according to the different levels of traditionality of employees.Originality/valueIntegrating conservation of resource theory, this study provides solid evidence that the extent to which relational energy mediates the relationship between leader humor and employee creativity depends on traditionality. It provides a new direction for leader humor.

Corporate sustainability performance in the emerging market of Turkey: the role of accounting information quality and firm risk

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ismail Kalash
Keyword(s):  
Information Quality ◽  
Corporate Sustainability ◽  
Accounting Information ◽  
Firm Risk ◽  
Content Type ◽  
Sustainability Index ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
Accounting Information Quality

PurposeThe purpose of this study is to investigate the effect of accounting information quality (AIQ) and firm risk on the corporate sustainability performance (CSP) of Turkish listed firms.Design/methodology/approachThis study used data of 70 firms listed on Istanbul Stock Exchange during the period 2014–2019. Binary and ordinal logistic regression models are used to examine the factors affecting CSP as proxied by the membership to BIST Sustainability Index.FindingsThe results of this research indicate that AIQ is negatively related to CSP in firms with severe agency problem. The results also show a significant negative relationship between accounting earnings volatility and CSP. However, the effect of stock return volatility on CSP is not significant. Furthermore, the findings reveal that the possibility of being a member of Turkish sustainability index is higher for larger firms, firms that are included in BIST Corporate Governance Index and firms with high leverage, more research and development (R&D) intensity and high brand value.Practical implicationsThe results of this study provide implications for policymakers, investors and firms about the role of firm characteristics in determining CSP.Originality/valueTo the author's knowledge, this study is the first to explore the effect of AIQ and firm risk on CSP in the Turkish context.

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