scholarly journals The Impact of Role Conflict and Role Ambiguity on Accountants’ Performance: The Moderating Effect of Emotional Quotient

2017 ◽  
Vol XX (Issue 2A) ◽  
pp. 237-249
Author(s):  
Amilin Amilin
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Moderating Effect ◽  
Emotional Quotient ◽  
The Impact

scholarly journals Impact of Role Conflict and Role Ambiguity on Job Satisfaction the Mediating Effect of Job Stress and Moderating Effect of Islamic Work Ethics

2021 ◽  
Vol 6 (4) ◽  
pp. 41-50
Author(s):  
Junaid Ahmad ◽  
Sawira Zahid ◽  
Fatima Fazali Wahid ◽  
Sabir Ali
Keyword(s):  
Job Satisfaction ◽  
Role Conflict ◽  
Job Stress ◽  
Role Ambiguity ◽  
Negative Impact ◽  
Negative Relationship ◽  
Moderating Effect ◽  
Mediating Effect ◽  
Work Ethics ◽  
The Impact

The main idea behind this study is to examine the impact of role ambiguity and role conflict on job satisfaction. This study also assesses the moderating effect of Islamic work ethics, role ambiguity, role conflict and also examine the mediating effect of job stress between role ambiguity, role conflict and job satisfaction. The questionnaire was used for data collection. 200 questionnaires were distributed among respondent out of which 175 were used for data analysis statistically descriptive statistics correlation and regression analysis were used for testing hypothesis. The finding of this study reveal that the role conflict has a negative relationship with job satisfaction and job stress has an insignificant relationship with the job satisfaction. This study also reveal that the role stressor should be controlled so that an increase in job satisfaction. When both role ambiguity and role conflict increase job stress also increase and the Islamic work ethics has a negative impact on job stress. Job stress significantly partially mediate the relationship between role conflict and job satisfaction.

scholarly journals ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS

2016 ◽  
Vol 31 (1) ◽  
pp. 63
Author(s):  
Agil Novriansa ◽  
Bambang Riyanto
Keyword(s):  
Local Government ◽  
Job Performance ◽  
Role Conflict ◽  
Role Ambiguity ◽  
Negative Impact ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Internal Auditors ◽  
The Impact

The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.Keywords: role conflict, role ambiguity, local government, internal auditors

scholarly journals ROLE AMBIGUITY, CONFLICT AND OVERLOAD AS PREDICTORS OF EMOTIONAL EXHAUSTION: THE MEDIATION EFFECT OF TEACHING SATISFACTION AND AFFECTIVE COMMITMENT

2020 ◽  
Vol 5 (36) ◽  
pp. 37-55
Author(s):  
Khalid Faris Alyamy ◽  
Loh Sau Cheong
Keyword(s):  
Special Education ◽  
Role Conflict ◽  
Emotional Exhaustion ◽  
Role Ambiguity ◽  
Mediation Effect ◽  
Role Overload ◽  
Direct Impact ◽  
Affective Engagement ◽  
Teaching Satisfaction ◽  
The Impact

Owing to the emotionally demanding work context, emotional exhaustion is conceived as a general concern in special education. In a group of 216 special education teachers in the Kingdom of Saudi Arabia, this research has investigated the direct effect of role ambiguity, role conflict, and role overload on teacher’s emotional exhaustion. Participants completed the scales of emotional exhaustion, role conflict, role Ambiguity, role overload, affective engagement, and teaching satisfaction. Structural Equation Modelling Analysis (SEM) has been adopted for testing the hypotheses of this research. Results indicate that role overload had a positive significant direct impact on emotional exhaustion. Similarly, role conflict shows a positive significant direct impact on emotional exhaustion, whereas role ambiguity has a negligible direct impact on emotional exhaustion. The estimation of the indirect path between measurements of role stressors and emotional exhaustion through teaching contentment reveals that teaching contentment mediates the effect of role conflict on emotional exhaustion. The research suggests that there is no intervention effect of teaching contentment on the impact of role overload on emotional exhaustion and the impact of role overload and role conflict on emotional exhaustion is mediated by affective engagement. The research recommends further studies to explore the direct and indirect effect of role ambiguity on emotional exhaustion.

A Defining Aspect of Human Resilience in the Workplace: A Structural Modeling Approach

2011 ◽  
Vol 5 (2) ◽  
pp. 98-105 ◽  
Author(s):  
George S. Everly ◽  
Jeanettte A. Davy ◽  
Kenneth J. Smith ◽  
Jeffrey M. Lating ◽  
Frederick C. Nucifora
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Turnover Intentions ◽  
Training Programs ◽  
Traumatic Event ◽  
Structural Modeling ◽  
Subjective Stress ◽  
Role Stressors ◽  
The Us ◽  
The Impact

ABSTRACTObjectives: It has been estimated that up to 90% of the US population is exposed to at least 1 traumatic event during their lifetime. Although there is growing evidence that most people are resilient, meaning that they have the ability to adapt to or rebound from adversity, between 5% and 10% of individuals exposed to traumatic events meet criteria for posttraumatic stress disorder. Therefore, identifying the elements of resilience could lead to interventions or training programs designed to enhance resilience. In this article, we test the hypothesis that the effects of stressor conditions on outcomes such as job-related variables may be mediated through the cognitive and affective registrations of those events, conceptualized as subjective stress arousal.Methods: The subjects were 491 individuals employed in public accounting, who were sampled from a mailing list provided by the American Institute of Certified Public Accountants. The stressors used in this study were role ambiguity, role conflict, and role overload and the outcome measures were performance, turnover intentions, job satisfaction, and burnout. Stress arousal was measured using a previously developed stress arousal scale. We conducted a series of 2 EQS structural modeling analyses to assess the impact of stress arousal. The first model examined only the direct effects from the role stressors to the outcome constructs. The second model inserted stress arousal as a mediator in the relations between the role stressors and the outcomes.Results: The results of our investigation supported the notion that subjective stress arousal provides greater explanatory clarity by mediating the effects of stressors upon job-related outcome. Including stress arousal in the model provided a much more comprehensive understanding of the relation between stressor and outcomes, and the contribution of role ambiguity and role conflict were better explained.Conclusions: By understanding these relations, anticipatory guidance and crisis intervention programs can be designed and implemented to enhance human resilience. These data could serve to improve training programs for these “at risk” professional groups or even the population as a whole.(Disaster Med Public Health Preparedness. 2011;5:98–105)

scholarly journals Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Meilda Wiguna ◽  
Khoirul Aswar ◽  
Eka Hariyani
Keyword(s):  
Regression Analysis ◽  
Role Conflict ◽  
Self Efficacy ◽  
Role Ambiguity ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Emotional Quotient ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of role conflict, role ambiguity, self-efficacy, and spiritual quotient on auditor performance with emotional quotient as a moderating variable. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The analytical method in this study is multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that (1) Role Conflict negatively affected Auditor Performance (2) role ambiguity negatively affected auditor performance (3) self-efficacy had a positive effect on auditor performance (4) spiritual quotient had no effect on auditor performance (5) emotional quotient has moderates the relationship between role conflict, role ambiguity, self-efficacy, and spiritual quotient with auditor performance.

scholarly journals Stres peran dan kinerja karyawan: pengujian model hubungan inverted-U

2019 ◽  
Vol 2 (2) ◽  
pp. 127-136
Author(s):  
Hendryadi Hendryadi
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Employee Performance ◽  
Role Overload ◽  
Hierarchical Regression ◽  
Frontline Employees ◽  
The Impact ◽  
Self Administered Questionnaire ◽  
Positive Effect

The purpose of this study is to examine the impact of role stress (role overload, role ambiguity, and role conflict) on the frontline employees' performance. The study employs a direct survey through a self-administered questionnaire handed out to 132 employees in the restaurant business in Jakarta, Indonesia. Hierarchical Regression Analysis is used to test the hypotheses. The finding of the study shows that the role conflict and role ambiguity affects negatively to the performance, while role overload has a positive effect. The locus of control moderation role is supported in the role of role overload and role ambiguity, but not in the role conflict - performance relationship. The implication for managers is that efforts need to be made to reduce role conflict and role ambiguity because it has negative implications on employee performance. While the excess of roles perceived by employees is maintained at a moderate level to maintain employee performance.  

Unethical sales behavior neutralization: the impact of salesperson role variables and moderating effects of role relationship orientation

2019 ◽  
Vol 34 (1) ◽  
pp. 62-79 ◽  
Author(s):  
Laura Munoz ◽  
Michael Mallin
Keyword(s):  
Role Conflict ◽  
Self Efficacy ◽  
Role Ambiguity ◽  
Moderating Effects ◽  
Content Type ◽  
Role Relationship ◽  
Relationship Orientation ◽  
Neutralization Techniques ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to explore the relationship between salesperson role perceptions and use of neutralization techniques, given the relationship orientation of the salesperson. Direct relationships between salesperson role conflict, role ambiguity, role task self-efficacy and a salesperson’s propensity to use neutralizations to attribute their unethical selling behavior are tested. The moderating effects of role-relationship orientation on the aforementioned relationships are also explored Design/methodology/approach Survey data were collected from 163 (cross-industry, B2B/B2C non-retail) salespeople. Results were analyzed and seven hypotheses were tested using SmartPLS to estimate and evaluate a (partial least squares) structural model. Findings The study findings conclude that role ambiguity, role task self-efficacy and role relationship orientation directly impact a salesperson’s tendency to use neutralization techniques to justify unethical sales behavior. Role relationship orientation serves to moderate the relationship between role conflict and neutralization use. Research limitations/implications This research integrates attribution and role theories to isolate the conditions where salespeople are prone to use neutralization techniques to justify their unethical behavior. Salesperson role relationship orientation is explored to understand the moderating effects on the salesperson role–neutralization relationships. Practical implications Sales managers are provided guidance (e.g. training and coaching) to help salespeople navigate feelings of negative role perceptions (role conflict, role ambiguity, role self-efficacy) to minimize the impact on justification of unethical sales behaviors. Originality/value This research builds on the sales and ethics literatures by incorporating role and attribution theory to better understand how salespeople approach dealing with their own unethical behavior and the implications on maintaining relationships with their customers.

Role stressors and employee deviance: the moderating effect of social support

2015 ◽  
Vol 44 (2) ◽  
pp. 308-324 ◽  
Author(s):  
Su-Fen Chiu ◽  
Shih-Pin Yeh ◽  
Tun Chun Huang
Keyword(s):  
Social Support ◽  
Role Conflict ◽  
Cultural Context ◽  
Role Ambiguity ◽  
Moderating Effect ◽  
Role Overload ◽  
Content Type ◽  
Role Stressors ◽  
Employee Deviance ◽  
Interpersonal Deviance

Purpose – The purpose of this paper is to investigate the relationships among role stressors, social support, and employee deviance. Specifically, this study explores the relationships of role stressors (i.e. role conflict, role ambiguity, and role overload) to interpersonal and organisational employee deviance. Furthermore, this study examines the moderating role of social support (from supervisors and coworkers) on the above relationships. Design/methodology/approach – Data were collected from 326 paired samples of sales and customer service employees as well as their immediate supervisors in Taiwan. Findings – Role conflict had a positive relationship with both organisational and interpersonal deviance. Role ambiguity was positively, while role overload was negatively related to organisational deviance, respectively. Role ambiguity was more strongly related to organisational than to interpersonal deviance. Coworker support had a significant moderating effect on the role overload – interpersonal deviance relationship. Practical implications – Organisations may implement policies and programs, such as clarification of job responsibility, provision of performance feedback and training in stress coping techniques, to lessen the negative effect of role conflict, and role ambiguity on employee deviance. Originality/value – This study contributes to the literature in several ways. First, this study extends prior research on stressor-performance relationship by investigating the effect of role stressors on two forms of employee deviance (interpersonal deviance and organisational deviance) in a collectivist cultural context (i.e. Taiwan). Second, this study demonstrates that work-related characteristics (e.g. role stressors) have different degrees of effect on interpersonal and organisational deviance. Third, this research offers explanations on why there is little support for the moderating effect of social support on the stressor-deviance relationship.

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