Commercialization of audit firms and auditors’ subjective well-being

2020 ◽  
Vol 28 (4) ◽  
pp. 565-585 ◽  
Author(s):  
Yilia Ponomareva ◽  
Timur Uman ◽  
Pernilla Broberg ◽  
Emmy Vinberg ◽  
Karoline Karlsson
Keyword(s):  
Design Methodology ◽  
Empirical Support ◽  
Well Being ◽  
Conservation Of Resources ◽  
Subjective Well Being ◽  
Ongoing Debate ◽  
Content Type ◽  
Audit Firms ◽  
Big Four ◽  
Positive Effect

Purpose The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors’ subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor’s identification with a firm. The authors subsequently contend that this relation is contingent on whether auditors are used in Big four or non-Big four audit firms. Design/methodology/approach The authors test our hypotheses-based data obtained from a survey of 166 Swedish auditors. The data are explored by means of descriptive statistics, correlation matrixes and linear moderating multiple regression analyzes. Findings The authors show that commercial orientation can have a positive effect on auditors’ SWB. The authors also find that the positive relationship between commercialization and SWB is stronger for auditors employed by one of the Big four firms. Originality/value The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization.

scholarly journals Office types and workers' cognitive vs affective evaluations from a noise perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tobias Otterbring ◽  
Christina Bodin Danielsson ◽  
Jörg Pareigis
Keyword(s):  
Design Methodology ◽  
Empirical Support ◽  
Well Being ◽  
Subjective Well Being ◽  
Noise Levels ◽  
Content Type ◽  
Cognitive Evaluation ◽  
Evaluation Scores ◽  
Significant Difference ◽  
Open Plan

PurposeThis study aims to examine the links between office types (cellular, shared-room, small and medium-sized open-plan) and employees' subjective well-being regarding cognitive and affective evaluations and the role perceived noise levels at work has on the aforementioned associations.Design/methodology/approachA survey with measures of office types, perceived noise levels at work and the investigated facets of subjective well-being (cognitive vs affective) was distributed to employees working as real estate agents in Sweden. In total, 271 useable surveys were returned and were analyzed using analyses of variance (ANOVAs) and a regression-based model mirroring a test of moderated mediation.FindingsA significant difference was found between office types on the well-being dimension related to cognitive, but not affective, evaluations. Employees working in cellular and shared-room offices reported significantly higher ratings on this dimension than employees working in open-plan offices, and employees in medium-sized open-plan offices reported significantly lower cognitive evaluation scores than employees working in all other office types. This pattern of results was mediated by perceived noise levels at work, with employees in open-plan (vs cellular and shared-room) offices reporting less satisfactory noise perceptions and, in turn, lower well-being scores, especially regarding the cognitive (vs affective) dimension.Originality/valueThis is one of the first studies to compare the relative impact of office types on both cognitive and affective well-being dimensions while simultaneously testing and providing empirical support for the presumed process explaining the link between such aspects.

scholarly journals Can absent leadership be positive in team conflicts?

2017 ◽  
Vol 28 (2) ◽  
pp. 146-165 ◽  
Author(s):  
Inju Yang ◽  
Ming Li
Keyword(s):  
Conflict Management ◽  
Avoidance Behavior ◽  
Design Methodology ◽  
Online Survey ◽  
Well Being ◽  
Conflict Avoidance ◽  
Content Type ◽  
Republic Of China ◽  
Competing Hypotheses ◽  
Positive Effect

Purpose This paper aims to examine how leaders’ avoidance influences followers’ attitudes and well-being in China. Although conflict avoidance is one of the most commonly used conflict resolution styles in China, there has surprisingly been no explicit investigation of the effects of leaders’ avoidance. Design/methodology/approach Data were collected from 245 subordinates in three large companies in the People’s Republic of China through an online survey. Multiple regression analysis was adopted to test three sets of competing hypotheses. Findings Leaders’ avoidance behavior is positively related to followers’ perception of justice, supervisory trust and emotional well-being in Chinese organizations. Originality/value This paper joins growing attempts to consider conflict management in the context of leadership. To the best of the authors’ knowledge, this is the first study to examine empirically the relationships between a team leader’s avoidance behavior and his or her subordinates’ perceptions of justice, supervisory trust and emotional well-being in a single study. The findings are provoking by illustrating positive effect of leader’s conflict avoidance behavior in China. This paper supports that conflict avoidance could be a sustainable rather than one-off strategy by a leader, and that identifying conditions (e.g. culture) that affect the outcomes of conflict avoidance is important.

Leading well is not enough

2020 ◽  
Vol 32 (2) ◽  
pp. 159-180
Author(s):  
Saima Ahmad ◽  
Amrik Singh Sohal ◽  
Julie Wolfram Cox
Keyword(s):  
Design Methodology ◽  
Theoretical Perspective ◽  
Well Being ◽  
Ethical Behaviour ◽  
Conservation Of Resources ◽  
Content Type ◽  
Unethical Behaviour ◽  
Work Settings ◽  
Management Literature ◽  
Insight Into

Purpose While research on the influence of ethical and unethical behaviour on employee well-being abound, we still know little of how well-being is shaped under the dual positive and negative behavioural influences in the workplace. To address this limitation, this paper aims to investigate the relative effects of ethical behaviour of leadership and unethical bullying behaviour on employee well-being through the application of the conservation of resources theory. Design/methodology/approach This study was conducted in the context of Pakistan by seeking views of 330 employees in academic work settings. Findings The data analysis revealed that occurrence of unethical behaviour plays a more potent role than ethical behaviour in shaping employee well-being. These findings lend support to the conservation of resources theoretical perspective by reiterating the salience of resource loss over resource gain in shaping employee well-being. Originality/value This study offers a new insight into the management literature by highlighting that combating workplace bullying not only conserves employee well-being, but also allows organisations to capitalise more fully on the positive process enabled by leadership.

scholarly journals Consuming well-being and happiness through epicurean ingestion

2019 ◽  
Vol 22 (4) ◽  
pp. 595-607
Author(s):  
Temitope Sarah Bodunrin ◽  
Tim Stone
Keyword(s):  
Food Consumption ◽  
Design Methodology ◽  
Well Being ◽  
Subjective Well Being ◽  
Food Ingestion ◽  
Slow Food ◽  
Content Type ◽  
Personal Investment ◽  
The Moment ◽  
Qualitative Methodologies

Purpose This paper aims to investigate the idea of eating for pleasure and its effect on consumer well-being. It begins by introducing the concept of food well-being (FWB) under the transformative consumer research (TCR) agenda. Subsequently, it provides detailed discussions on the concept of pleasure, under which food practices involving epicurean pleasure and hedonic and eudaimonic consumption will be discussed. Design/methodology/approach This paper takes a different approach to the usual qualitative methodologies by using the introspective analysis of the film Eat, Pray, Love where the consumption of food for pleasure was heavily practiced. Findings This paper presents the introspective voice of the lead author’s food consumption. It reveals a food consumption practice which followed an initial loss of taste, to alternative food consumption (AFC) and finally slow food ingestion. The journey of her epicurean ingestion revealed pleasurable experiences that reflected a positive subjective well-being (SWB). This attitude of ingesting food and living for the moment propelled the idea that food well-being is more about consumer happiness. Originality/value This paper is novel in its approach to use film introspection to probe the concept of FWB within TCR. Additionally, it reveals the transitioning moment of AFC that leads to pleasurable experience. It also reveals that a personal investment in cooking for self restores taste and improves SWB. Overall, it showcases how the appreciation of the sensations of food from its taste, as it was ingested gradually, leads to the total experiential feeling embedded in food consumption.

Still accentuating the positive

2014 ◽  
Vol 30 (8) ◽  
pp. 22-24
Keyword(s):  
Big Five ◽  
Turnover Intention ◽  
Design Methodology ◽  
Well Being ◽  
Big Five Personality ◽  
Subjective Well Being ◽  
Content Type ◽  
Perceived Performance ◽  
Pertinent Information ◽  
Practical Implications

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – Hierarchical multiple regression analyses revealed that employees’ PsyCap is related to their perceived performance, turnover intention, work happiness and subjective well-being, even after controlling for the Big Five personality traits. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Original/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

An integrated approach for individualised support: carers' views

2014 ◽  
Vol 22 (5/6) ◽  
pp. 253-262 ◽  
Author(s):  
Pam Moule ◽  
Katherine Pollard ◽  
Jackie Clarke ◽  
Christine Fear ◽  
Bob Lawson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Local Authority ◽  
Integrated Approach ◽  
Well Being ◽  
Short Term ◽  
Content Type ◽  
Exercise Classes ◽  
Positive Effect ◽  
Health And Well Being ◽  
Integrated Service

Purpose – The purpose of this paper was to capture carers’ views of a service in Bristol funded jointly by the Local Authority and the NHS Clinical Commissioning Group, which offers support to carers in the form of a one-off payment which they can use for anything they choose. Design/methodology/approach – A multi-method evaluation of this integrated service was conducted between August 2012 and October 2013 to explore its impact on carers’ health and well-being. This paper presents findings from 40 interviews conducted with carers as part of the evaluation. Findings – Many carers have little respite from very stressful situations; the break enabled them to focus on their own needs. Carers’ needs included actual short breaks away with or without those being cared for, as well as items like household equipment or exercise classes. Research limitations/implications – The study was centred on an innovation and integrated approach to support carers in one city and provides a snap-shot of the short-term effects. Longer lasting effects are not known. Social implications – Most carers found the support beneficial, and in some cases reported a positive effect on their own health and well-being. Effective inter-agency communication and collaboration is essential for the success of the integrated service. Originality/value – There is limited research available on the outcomes of integrated approaches to support carers.

Chinese study finds helping proactively improves employee wellbeing

2019 ◽  
Vol 28 (1) ◽  
pp. 23-24
Keyword(s):  
Design Methodology ◽  
Well Being ◽  
Helping Behavior ◽  
Research Papers ◽  
Content Type ◽  
Employee Wellbeing ◽  
Chinese Study ◽  
Positive Effect ◽  
Practical Implications

Purpose The study was intended to find out if there was a difference between reactive and proactive helping in terms of developing wellbeing. Design/methodology/approach There were two studies. Study One involved doing interviews with employees in Chinese businesses, then creating a scale that was used to test a series of hypotheses in Study Two. Findings The results showed that proactive helping behavior has a significantly positive effect on employees’ well-being. But the coefficients of reactive helping behavior toward work well-being were not significant. Finally, the results showed the significant effect of meaningfulness as a mediator for employees’ wellbeing for both proactive and reactive helping. Originality/value The authors felt their research had practical implications for both employees and managers. Specifically, their insights into the nature of different forms of helping could help them manage their careers. Many previous research papers have shown that those who help others are more likely to have successful careers. But the paper suggests that employees who help proactively may gain much more benefit than those helping reactively.

Happier and greener? The relationship between subjective well-being and environmental performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Camila Horst Toigo ◽  
Ely José de Mattos
Keyword(s):  
Environmental Performance ◽  
Design Methodology ◽  
Sustainable Development Goals ◽  
Well Being ◽  
Subjective Well Being ◽  
National Scale ◽  
Content Type ◽  
Development Goals ◽  
The Relationship ◽  
Different Levels

PurposeThe purpose of this paper is to investigate, at a national scale, how self-reported happiness varies with the different levels of environmental conditions resulting from national policies, while also considering different levels of freedom.Design/methodology/approachThe authors estimated the effects of environmental performance on happiness using the log-log regression model presented.FindingsEnvironmental performance is shown to have a direct impact on happiness. Nonetheless, the explanatory influence of freedom is only significantly positive for free countries, where the institutional and political arrangements are better established and thereby the effective democracy is more solid.Originality/valueThis article offers insights into happiness levels within the context of the current clamour for environmental protection and more sustainable development goals.

scholarly journals Leader-member exchange and subjective well-being: the moderating role of metacognitive cultural intelligence

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Huong Le ◽  
Zhou Jiang ◽  
Katrina Radford
Keyword(s):  
Migrant Workers ◽  
Cultural Intelligence ◽  
Well Being ◽  
Leader Member Exchange ◽  
Conservation Of Resources ◽  
Subjective Well Being ◽  
Cross Sectional ◽  
Content Type ◽  
Member Exchange ◽  
The Relationship

PurposeThis study examines employees' metacognitive cultural intelligence as a moderator in the relationship between leader-member exchange (LMX) and employees' subjective well-being.Design/methodology/approachWe tested the conceptual model using regression analysis from a sample of 462 migrant workers in Australia.FindingsThe results demonstrated that employees' metacognitive cultural intelligence moderated the relationship between LMX and employees' subjective well-being in such a way that the effect was stronger among those employees with lower levels of metacognitive cultural intelligence.Research limitations/implicationsThe cross-sectional design, with self-reporting at one point in time, could affect a causal relationship among variables, although each relationship was built on strong theoretical perspectives. However, prior research emphasizes that a single source is not considered to be an issue when interactions are examined.Practical implicationsOne way to improve metacognitive cultural intelligence for global leadership effectiveness could be through the introduction of diversity and cross-cultural training, such as didactic programs provided either in-house or by external institutions.Originality/valueDrawing on Conservation of Resources theory, this paper contributes to the literature by demonstrating that employees' metacognitive cultural intelligence is a boundary condition that alters the strengths of the LMX–subjective well-being relationship.

scholarly journals Embracing imperfection: contemporary fashion communication and consumer well-being

2020 ◽  
Vol 24 (4) ◽  
pp. 685-703
Author(s):  
Yiwei Lai ◽  
Milda Perminiene
Keyword(s):  
Consumer Culture ◽  
Design Methodology ◽  
Well Being ◽  
Subjective Well Being ◽  
Semiotic Analysis ◽  
Negative Effects ◽  
Content Type ◽  
Fashion Brand ◽  
Self Image ◽  
Conventional Idea

PurposeFashion advertising as a contemporary ideological form has the power to deliver semiotic messages, which frames individuals' perception. Promoting perfection in consumer culture has resulted in the creation of unrealistic self-image and negative effects that led to psychological illnesses and pathological behaviours. The purpose of this paper is to investigate the ideology behind the contemporary fashion advertising that embraces imperfection and is linked to consumer subjective well-being.Design/methodology/approachNine fashion ads were selected based on the WGSN consumer report Embracing Imperfection. A sample of images was analysed applying semiotic analysis combined with the criteria of content analysis.FindingsThe results supported the notion that some contemporary fashion communication brands are challenging the conventional idea of perfection. Five themes were identified as the characteristics that bridged the visual surface of advertising with its hidden ideologies of imperfection. By supporting “anonymity”, fashion brand communication is against excessive self-focus and helps reducing anxiety due to being imperfect. By promoting “rawness”, it encourages authenticity and uniqueness. “Banality” rejects materialism and promotes the beauty of the boring day. “Ugliness” advocates for removal of the single standards and celebrate individual differences, and “spontaneity” is interchangeable for humanity, freedom, openness and acceptance of self.Originality/valueThis study is among the few attempts to conduct semiotic analysis of fashion advertising images aiming to identify the visual components and ideologies that could potentially be linked to subjective well-being in fashion communication.

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