The perception of the leader as an attachment figure: can it mediate the relationship between work engagement and general/citizenship performance?

The study aimed to explore the perception of the leader as a security provider as a potential mediator of the relationship between work engagement and perceived general and citizenship work performance. Five hundred and forty-two adults completed the Leader as a security provider scale, Utrecht work engagement scale, General work performance questionnaire, and Citizenship organizational behavior questionnaire to self-report on their organizational behaviors. The perception of the leader as a secure attachment figure partially mediated loyalty and adherence to the organization's rules in engaged employees. Perceived separation distress can increase interpersonal citizenship performance; however, it can decrease organizational compliance in engaged employees. Fear of losing the leader can potentially harm the organizational goals by favoring the personal relationships before organizational compliance.

The Wheel Comes Full Circle? An Integrated View of Organizational Responses to Institutional Pressures

In the face of increasing pressure to comply with institutional norms, firm managers may retreat from previous commitments to comply once they realize the challenges involved. This study examines how firms respond to institutional pressures in a particular way called reversion, in which an organization's managers temporarily comply when there are no consequences but resist when it is in their interest to resist. By integrating institutional and agency theories, we model the reversion decision as a tension between institutional constituents and organizational managers. An empirical analysis of a sample of Japanese firms that scheduled annual shareholder meetings during the 2001 through 2014 period was performed. Our findings show that although organizations’ susceptibility to certain institutional pressures determines initial organizational compliance, managers whose interests diverge from those of the institutional constituents can revert their decisions, especially when they have discretion in decision making to protect their own interests. These findings highlight the temporary nature of organizational responses to institutional pressures and help us understand how organizational agency can limit institutional control over an organization's actions.

Conscious capitalism and the organizational propensity to fight corruption

Purpose The purpose of this paper is to examine how much the basic tenets of conscious capitalism could favor organizational change and anticorruption strategies. Design/methodology/approach The paper questions the vagueness of the tenets and principles of conscious capitalism. It unveils the idealized worldview of conscious capitalism, as it is based on a “pseudo-humanistic and pseudo-holistic” philosophy. The paper analyzes various kinds of rationale for justifying anticorruption measures and explains how the conscious capitalism movement should assume the challenge to develop one or the other rationale. Findings The conscious capitalism movement does not have basic rationale for any self-justified discourse about anticorruption measures. The principles of conscious capitalism organizations can be coherent with a rationale of individual and organizational compliance. They could be suitable with a rationale of legal, industry and international compliance. We could expect that the principles of conscious capitalism allow radical changes in the organizational culture. However, the main principles of conscious capitalism are not explicitly related to any rationale for a corporate self-justified discourse about anticorruption measures. Research limitations/implications The three kinds of rationale for corporate self-justified discourse about anticorruption measures are not exhaustive. There can be other kinds of corporate rationale. Moreover, the conscious capitalism movement appeared in 2000s and is still evolving. So, we should never take for granted that the present ideals and principles of conscious capitalism will never be improved and deepened. Originality/value The paper explains how the conscious capitalism movement remains unable to present its rationale for justifying anticorruption measures. In doing so, it provides three kinds of rationale that conscious capitalism organizations could use to develop their corporate self-justified discourse about anticorruption policies, measures and programs.

Poly(trimethylene carbonate) flexible intestinal anastomosis scaffolds to reduce the probability of intestinal fistula and obstruction

Biodegradable anastomat play an important role during the reconstruction process of digestive tract. However, the biocompatibility and organizational compliance of the anastomotic tubes still need be improved. Tissue engineering scaffold...

When Is a Governmental Mandate not a Mandate? Predicting Organizational Compliance Under Semicoercive Conditions

While institutional theorists have long viewed governmental mandates as a prototypical coercive pressure generating homogeneous organizational compliance, we suggest that such mandates are often subject to enforcement uncertainty, resulting in a pressure more aptly characterized as “semicoercive” and a compliance result more aptly characterized as heterogeneous. We advance and test a theoretical framework to predict the specific form of heterogeneous compliance in semicoercive contexts, with particular attention to the differential sensitivity of firms to pressures to comply, based on differences in their specific legal, political, and social context. We use the setting of a mandated corporate governance reform in China requiring listed Chinese firms to add independent directors and find general evidence of noncompliance and more specific evidence consistent with the predictions from our sociopolitical framework. We discuss the implications of our theoretical approach and findings for future research on institutional environments, governmental regulations, organizational compliance, and corporate governance.

IMPLEMENTASI INTERNATIONAL ACCOUNTING STANDARD 41 DI BERBAGAI NEGARA SERTA FAKTOR YANG MEMPENGARUHI KEPATUHAN PENERAPAN IAS 41

This study aims to describe the implementation of International Accounting Standard 41 conducted by organizations that have biological assets in various countries and identify variables that affect organizational compliance in implementing IAS 41. The research method uses the literature review method. The results of the study showed that the application of IAS 41 encountered obstacles in MSME organizations and traditional farmers. This is due to their lack of ability to implement IAS 41. The results show that the variables that influence organizational compliance in implementing IAS 41 are company intensity and size, ownership concentration, have a significant positive impact and the type of auditor and international stakeholders is positively related but not significant.Keywords. Biological Asset; Fair value; IAS 41.AbstrakPenelitian ini bertujuan untuk menggambarkan implementasi International Accounting Standard 41 yang dilakukan oleh organisasi yang memiliki aset biologis di berbagai negara serta mengidentifikasi variabel yang mempengaruhi kepatuhan organisasi dalam menerapkan IAS 41. Metode penelitian ini menggunakan metode literature review. Hasil studi menunjukan bahwa penerapan IAS 41 menemui kendala di organisasi UMKM dan petani tradisional. Hal ini dikarenakan kurangnya kemampuan mereka dalam menerapkan IAS 41. Hasil penelitian menunjukan bahwa variabel yang mempengaruhi kepatuhan organisasi dalam mengimpelemtasikan IAS 41 adalah intensitas dan ukuran perusahaan, konsentrasi kepemilikan, memiliki dampak positif yang signifikan dan tipe auditor dan pemangku kepentingan internasional berhubungan positif namun tidak signifikan.Kata kunci. Aset Biologis, Nilai Wajar; IAS 41.

Governance, Risk, and Compliance in Cloud Scenarios

Cloud computing is changing the way organizations approach technology and its infrastructure. However, in spite of its attractiveness, cloud computing can be seen as a threat in terms of compliance. Given its intrinsic distributed nature, regulations and laws may differ and customers and cloud providers must find a way to balance increasing compliance pressures with cloud computing benefits. In this paper, the authors present a framework aimed to help organizations to cope with compliance aspects in their cloud-oriented environments. Built upon current literature on the topic and qualitative approaches, the framework has been implemented in two organizations. Results from its contribution are encouraging, leading to adopter organizations to less reported compliance violations and higher contribution of cloud computing to overall quality of service and organizational compliance management.