The effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana

Purpose This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants. Design/methodology/approach The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. Findings The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants. Originality/value In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.

Mediating effect of the organizational culture on the relationship between leadership and operational performance in food processing SMEs

The purpose of this study is to examine the role of leadership on the operational performance of food processing SMEs in Punjab, Pakistan. This study also examines whether the organizational culture plays a mediating role in the relationship between leadership and operational performance. Previous studies explained that visionary leadership and dynamic organizational culture are the key factors for the organization’s success that provide a competitive environment and had an impact on the organization’s performance. The data were collected from 288 food processing SMEs through purposive with snowball sampling techniques. A structured questionnaire was employed for data collection from the Owners/Managers of the food processing SMEs. The Partial Least Square (PLS) approach was used to test the proposed hypothesis. The empirical investigations show that leadership is positively related to organizational culture and operational performance. The study also found a mediating role of organizational culture between leadership and operational performance by adopting the Hayes process of mediation. The findings of the study will help food manufacturers in improving the operational performance of their SMEs. Moreover, by practicing transformational leadership styles, and adopting the quality culture, SMEs can get a competitive advantage.

Implicit motives as the missing link between visionary leadership, approach and avoidance motivation, and vision pursuit

An unresolved question in visionary leadership research is, why must visions be high in imagery to cause affective reactions and be motivationally effective? Research in motivation psychology has shown that pictorial cues arouse implicit motives. Thus, pictorial cues from vision-induced imagery should arouse a follower’s implicit motives just like a real image. Hence, our fundamental proposition is that follower implicit motives and follower approach motivation serially mediate the relationship between leader vision and followers’ vision pursuit. We also examine the case of negative leader visions, with the central propositions that a negative leader vision arouses a follower’s implicit fear motives and that the follower’s implicit fear motives and follower avoidance motivation serially mediate the relationship between negative leader vision and the follower’s fear-related behaviors. Lastly, we assert that multiple implicit follower motives aroused by a multithematic leader vision exert additive as well as interaction effects on the follower’s vision pursuit.

Turning visions into results: unraveling the distinctive paths of leading with vision and autonomy to goal achievement

PurposeLeading with vision while granting employees autonomy is one effective organizational response to the demands of a dynamic external environment. The former is thought to align followers' behavior by providing guidance, the latter to increase variance in their behavior by relinquishing control; both exert beneficial but distinct effects on organizational performance. What has remained uncharted heretofore is how these leader behaviors shape their followers' cognition and, subsequently, yield improvements in performance. The authors argue that a leader's vision communication transforms followers' cognitive representation of their work. This not only enables them to specify their goals in alignment with the vision (goal clarity) but also to locate the meaning of their work within the bigger picture of the vision (construal level). By contrast, perceived autonomy in terms of power-sharing might directly affect followers' work engagement more narrowly.Design/methodology/approachThe authors tested the model on a sample of 408 employees from eleven enterprises of a holding company. In the survey, employees reported perceived vision communication and autonomy provided by their leader. Furthermore, the authors assessed the employees' goal attainment. To capture how employees represent their daily work activities, the authors measured their construal level and their goal clarity.FindingsThe results show that both perceived vision communication and granted autonomy improve employees' goal achievement. Moreover, two processes mediate the relationship between vision communication and goal achievement in followers: first, specifying goals in terms of clarity; second, composing a higher-level mental construal of their work. In contrast, no mediation of empowering leader behaviors was found.Originality/valueBetter goal achievement through visionary leadership is therefore achieved through cognitive alignment of followers, while leader-granted autonomy acts as a motivational tool directly on performance.

Distinguishing Features of AAA-Healthcare Partnerships: Business Acumen Is Necessary but Not Sufficient

Stronger relationships among service providers in the health care and social service sectors may contribute to positive outcomes such as lower health care use and spending. Such partnerships have grown in recent years, including Area Agencies on Aging (AAAs) contracting with health care organizations, and their impact on health care utilization has been demonstrated. Nevertheless, knowledge about how AAAs establish and manage successful collaborations is limited. This study was designed to understand how AAAs in regions with low levels of avoidable health care utilization develop and sustain partnerships with health care organizations. We conducted an explanatory sequential mixed-methods, positive deviance study. In the quantitative phase, we identified 8 AAAs with multiple health care partners serving areas with little utilization of nursing homes by residents with low-care needs, and 3 with few partners and high utilization for comparison. In the qualitative phase, we identified key informants within AAAs and their partners for in-depth interviews (total n = 123). We used the constant comparative method of analysis to identify 5 factors that characterized partnerships in the highly-partnered, low-utilization sites: 1) Regional context (e.g., breadth of health care provider market, cross-sectoral coalitions), 2) AAA human resource assets (e.g., community expertise, business acumen), 3) AAA organizational culture (e.g., visionary leadership, risk taking), 4) Interdependence among organizations (e.g., mutual benefit, alignment), and 5) Interpersonal dynamics (e.g., trust, relationships). The importance of these regional, organizational, and relational factors suggests that AAA business acumen is necessary but not sufficient to build and sustain robust cross-sectoral partnerships.

The Influence of Visionary Leadership Style on Organizational Commitment of Private University Lecturers

Good leadership is one of the virtues that need to exist in an organization. In carrying out the roles, duties, and responsibilities, every leader has their leadership style. This study aims to investigate the effect of visionary leadership style on organizational commitment. The study used quantitative methods with ex post facto research. The investigation begins after the facts have already occurred, and the researchers do not control nor manipulate the variables studied. The population in this study consisted of 294 lecturers, with a sample size of 169 people. The instrument used in this research was a questionnaire. The data analysis utilized was simple linear regression analysis processed by the SPSS. Findings show that the variable visionary leadership style (X) positively influences the variable organizational commitment of private university lecturers in Banda Aceh City. The results obtained are tcount ttable or 8.741 1.974. In addition, there is a strong relationship or correlation between variables X and Y of 56% and the coefficient of determination (RSquare) of .314, indicating that there is an influence of the independent variable (visionary leadership style) on the dependent variable (organizational commitment) of 31.4%.

Urban Sustainability in the Global South and the Role of Integrated Transport Solutions - Experiences from Latin America with a Focus on Chile's TranSantiago

<p>Achieving urban sustainability will be a major challenge in the coming decades. Especially in the Global South the dramatic increase in urban population is demanding intelligent policy solutions in order to prevent urban collapse. Integrated urban transport systems that provide for intelligent mobility solutions play a key role in the search for sustainability. Latin America in particular has seen the implementation of visionary urban transport systems in the cases of Curitiba and Bogota, where Bus Rapid Transit has emerged as a promising transport mode for developing cities with limited funding opportunities. This research thesis portrays and analyses Santiago de Chile's new integrated transport system, TranSantiago, and identifies three key components, which have been neglected in the case of Santiago and that are essential in the context of achieving urban sustainability - visionary leadership, institutional stringency and widespread public participation. TranSantiago must be considered a total failure when compared to the initial aims and objectives, taking into account the huge social cost and the lack of environmental or economic benefits that the system overhaul has created.</p>

Urban Sustainability in the Global South and the Role of Integrated Transport Solutions - Experiences from Latin America with a Focus on Chile's TranSantiago

<p>Achieving urban sustainability will be a major challenge in the coming decades. Especially in the Global South the dramatic increase in urban population is demanding intelligent policy solutions in order to prevent urban collapse. Integrated urban transport systems that provide for intelligent mobility solutions play a key role in the search for sustainability. Latin America in particular has seen the implementation of visionary urban transport systems in the cases of Curitiba and Bogota, where Bus Rapid Transit has emerged as a promising transport mode for developing cities with limited funding opportunities. This research thesis portrays and analyses Santiago de Chile's new integrated transport system, TranSantiago, and identifies three key components, which have been neglected in the case of Santiago and that are essential in the context of achieving urban sustainability - visionary leadership, institutional stringency and widespread public participation. TranSantiago must be considered a total failure when compared to the initial aims and objectives, taking into account the huge social cost and the lack of environmental or economic benefits that the system overhaul has created.</p>

Visionary Leadership of The Head of Diniyah Madrasah in Improving The Quality Santri

This article aims to analyze: 1) the concept of the visionary leadership of the head of Madin (Madrasah Diniyah) in improving the quality of students (santri) at the Al-Khoirot Islamic boarding school, 2) the process of the relationship between the head of Madin and its members in improving the quality of students at the Al-Khoirot Islamic boarding school, 3) the results of achieving the quality of students carried out by the head of Madin Al-Khoirot. This article uses a qualitative approach with the type of case study. The data collection technique is done by interview, observation, and documentation. While the data analysis uses data condensation, display data, and make conclusions. The results showed: 1) The concept of the visionary leadership of the Madin Al-Khoirot head includes: a) the formulation of the vision based on the provisions of Madin graduates. b) make changes and innovations that advance. c) conduct training and monitoring of Madin teachers. d) build cooperation with pesantren. 2) the process of building good relations is carried out by holding regular meetings with all Madin residents. 3) the results of quality achievement are shown by the success of Madin Al-Khoirot graduates being accepted in foreign Islamic educational institutions.

A tribute to Robert Croyle, PhD, Director, Division of Cancer Control and Population Sciences

At the beginning of Dr. Robert Croyle’s 18th and final year as director of the National Cancer Institute’s (NCI) Division of Cancer Control and Population Sciences (DCCPS), before his retirement in December 2021, it is fitting to review some of his and the division’s many accomplishments and pay tribute to him as one of the government’s most effective leaders. The focus of this article is on Dr. Croyle’s contributions in the behavioral and related domains and his and the division’s impact on the landscape of cancer control and population sciences. Dr. Croyle joined DCCPS in 1998 as associate director for behavioral research. He became acting director of DCCPS in 2001 and then director in 2003. DCCPS is a formidable NCI division, with broad mandates and responsibilities and many partners from multiple sectors. The division conducts and supports an integrated program of the highest-quality genetic, epidemiological, behavioral, social, applied, survivorship, surveillance, and health care delivery cancer research. The division’s notable successes in implementation science and the dissemination of evidence-based findings and products, use of cancer research consortia, and partnerships across National Institutes of Health and with external federal and nongovernmental organizations are among many that reflect Dr. Croyle’s visionary leadership.