Accountants’ behavioural reactions to external threats: the mediating role of proactive personality in the goal orientation process

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrea Tomo ◽  
Davide de Gennaro
Keyword(s):  
Goal Orientation ◽  
Linear Regression Analysis ◽  
Proactive Personality ◽  
Occupational Prestige ◽  
Personal Factors ◽  
Content Type ◽  
Mediating Role ◽  
External Events ◽  
Practical Implications

Purpose In a period of profound crisis for professions, this paper aims to develop knowledge about the role of proactive personality in the relationship between accountants’ occupational prestige and goal orientation. Design/methodology/approach The study draws upon the literature on professions and employs a multiple linear regression analysis to test the mediating role of proactive personality when accountants challenge external events threatening their profession. The study focuses on Italy, an area characterized by a high degree of precariousness where, over the past 30 years, accountants have been facing many threats undermining their occupational prestige. Findings The findings show that proactive accountants are more goal-oriented, unless they perceive that others consider their career to be prestigious. Therefore, the study demonstrates that occupational prestige – more volatile and subject to external forces– can shape proactive personality – usually internally determined and more stable – insofar a perceived low occupational prestige can be mediated by a proactive personality towards goal orientation. Practical implications The study has both academic and practical implications, showing that context-related factors are buffered by personal characteristics when professionals react to external events affecting their prestige. Originality/value The paper sheds lights on the critical issues of setting and achieving goals in uncertain situations, and enhances our understanding of the accounting profession, by identifying new reactions and behaviours based on personal factors as well as exogenous and contextual factors.

The mediating role of autonomy in the effect of pro-innovation climate and supervisor supportiveness on innovative behavior of nurses

2019 ◽  
Vol 22 (1) ◽  
pp. 41-58 ◽  
Author(s):  
Betül Sönmez ◽  
Aytolan Yıldırım
Keyword(s):  
Organizational Climate ◽  
Linear Regression Analysis ◽  
Professional Autonomy ◽  
Added Value ◽  
Innovative Behavior ◽  
Cross Sectional ◽  
Content Type ◽  
Mediating Role ◽  
Innovation Climate

PurposeThe purpose of this paper is to test the mediating role of autonomy in the effect of a pro-innovation organizational climate and supervisor supportiveness (SS) on the innovative behavior (IB) of nurses.Design/methodology/approachThe sample of this cross-sectional, correlational study consisted of 332 nurses, who were selected, on the basis of the convenience sampling method, from among the nurses working at two public university hospitals in Istanbul. The data of the study were collected between February and May of 2015. Descriptive analysis and linear regression analysis were used for data analysis, and the bootstrapping method was applied to test the significance of the mediating role.FindingsThe model used for examining the mediating role of autonomy was found to be statistically significant, as it explained 36 percent of the variance of IB. When the significance of the mediating role was tested, its effect on both innovation climate and SS was observed to be significant.Originality/valueThe obtained results indicated that a pro-innovation organizational climate and SS functioned as premises for autonomy. In turn, the rise in autonomy level that served to innovative climate and SS increased the IB of the nurses through boosting their autonomy level. From these results, it can be argued that nurses with a high level of professional autonomy can create innovative outputs and provide added value through the IB they practice in providing patient care and general health services.

scholarly journals Expatriates’ withdrawal intentions

2017 ◽  
Vol 46 (8) ◽  
pp. 1852-1869 ◽  
Author(s):  
Luisa Helena Pinto ◽  
Carlos Cabral Cardoso ◽  
William B. Werther Jr
Keyword(s):  
Organizational Culture ◽  
Goal Orientation ◽  
Design Methodology ◽  
Negative Influence ◽  
Content Type ◽  
Mediating Role ◽  
Business Goals ◽  
Culture Characteristics ◽  
The Relationship

Purpose The purpose of this paper is to examine the role of perceived home and destination organizational culture characteristics and general satisfaction with the assignment as antecedents of expatriates’ withdrawal intentions. Design/methodology/approach Data were collected through a web survey of an international sample of expatriates with a broad representation of industries, organizations and countries of origin and destination. Findings The results indicate that home and destination organizational cultures affect expatriates’ withdrawal intentions, after controlling for demographics and national cultural differences, namely: home organizational culture has a stronger influence on withdrawal intentions from the organization, while host organizational culture affects withdrawal intentions from the assignment. Further, the relationship between host organizational culture and expatriates’ intentions to withdraw from the assignment is mediated by expatriates’ satisfaction with the assignment. Evidence was also found supporting a stronger and negative influence of the goal orientation dimension of organizational culture, thus suggesting that a collective orientation toward common business goals (i.e. solidarity) may help retain expatriates. Originality/value This study seeks to fill a gap in the literature by exploring the influence of organizational culture on expatriates’ withdrawal intentions, and the mediating role of expatriates’ satisfaction with the assignment, on that relationship.

Improving performance through leaders' forgiveness: the mediating role of radical innovation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emilio Domínguez-Escrig ◽  
Francisco Fermín Mallén Broch ◽  
Ricardo Chiva Gómez ◽  
Rafael Lapiedra Alcamí
Keyword(s):  
Organizational Performance ◽  
Explanatory Variable ◽  
Radical Innovation ◽  
Structural Equations ◽  
Content Type ◽  
Mediating Role ◽  
Firm Turnover ◽  
The Relationship ◽  
Practical Implications

PurposeThe objective of this study is to analyze the relationship between leaders' forgiveness and organizational performance using radical innovation as an explanatory variable.Design/methodology/approachThe study was conducted in a sample frame of 11,594 Spanish companies. A total of 600 valid questionnaires were obtained. The structural equations were used to validate the proposed hypotheses.FindingsResults confirmed the hypotheses proposed in the model: the authors provided, through structural equations, empirical evidence of the relationship between leaders' forgiveness and organizational performance, mediated by radical innovation. Leaders' forgiveness promotes radical innovation and, in turn, performance.Research limitations/implicationsThe sample of companies is heterogeneous in terms of firm turnover, size and age. The study is focused on radical innovation.Practical implicationsThe present study may help to develop more humane policies to manage human resources, by taking into account employees' feelings and needs.Originality/valueThe business field is closer to competitive values and has traditionally underestimated the importance of leaders' forgiveness. This is one of the few studies that empirically analyze the consequences of leaders' forgiveness within organizations.

Antecedents and consequences of online buying behavior: a mediation study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suhail Bhat ◽  
Sheikh Basharul Islam ◽  
Umer Mushtaq Lone
Keyword(s):  
Formation Process ◽  
Family Income ◽  
Buying Behavior ◽  
Online Retailing ◽  
Online Questionnaire ◽  
Content Type ◽  
Mediating Role ◽  
Online Buying ◽  
Practical Implications

PurposeThe study is aimed to identify the determinants of online buying behavior and their associations with the consequences of online buying behavior. The study adopted an e-loyalty framework and investigated causal links among functionality, usability, trust, commitment and loyalty. In addition, the study also attempted to investigate the mediating role of trust and commitment between online buying determinants and online purchasing outcomes. The demographic variables of age, gender and income are used as control variables.Design/methodology/approachAn online questionnaire survey was conducted on Internet users by adopting purposive sampling technique. Confirmatory factor analysis (CFA) was employed for measurement development, SEM was used for testing causal links, and percentile bootstrap with 95% confidence interval was used for mediation analysis.FindingsSignificant positive relationships were found among functionality, usability, trust, commitment and loyalty. Trust was found to fully mediate the effect of functionality and usability on loyalty. It was also found that commitment fully mediates the effect of functionality on loyalty.Research limitations/implicationsHowever, caution is advised while generalizing results of this study. The study was conducted on online retailing only. The authors recommend future studies to extend the research in other e-commerce sectors and also to perform a comparative study between online and offline retailing.Practical implicationsThis study provides some practical implications to website developers in designing a web page that caters the functionality and usability aspects in understanding e-loyalty formation process so that appropriate marketing strategies and tactics can be established to accommodate customized loyalty of each customer.Originality/valueThe study demonstrates the customer loyalty formation process in online retailing. Scanty literature has witnessed mediating role of trust and commitment in the relationships among functionality, usability and loyalty along with age, gender and monthly family income as controls in Indian sub-continent.

Organizational injustice and knowledge hiding: the roles of organizational dis-identification and benevolence

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sadia Jahanzeb ◽  
Dirk De Clercq ◽  
Tasneem Fatima
Keyword(s):  
Well Being ◽  
Content Type ◽  
Mediating Role ◽  
Knowledge Hiding ◽  
The Relationship ◽  
Sense Of Obligation ◽  
Moderating Role ◽  
Practical Implications ◽  
Organizational Injustice

PurposeWith a basis in social identity and equity theories, this study investigates the relationship between employees' perceptions of organizational injustice and their knowledge hiding, along with the mediating role of organizational dis-identification and the potential moderating role of benevolence.Design/methodology/approachThe hypotheses were tested with three-wave survey data collected from employees in Pakistani organizations.FindingsThe experience of organizational injustice enhances knowledge hiding because employees psychologically disconnect from their organization. This mediation by organizational dis-identification is buffered by benevolence or tolerance for inequity, which reduces employees' likelihood of reacting negatively to the unfavourable experience of injustice.Practical implicationsFor practitioners, this study identifies organizational dis-identification as a key mechanism through which employees' perceptions of organizational injustice spur their propensity to conceal knowledge, and it reveals how this process might be mitigated by a sense of obligation to contribute or “give” to organizational well-being.Originality/valueThis study establishes a more complete understanding of the connection between employees' perceptions of organizational injustice and their knowledge hiding, with particular attention devoted to hitherto unspecified factors that explain or influence this process.

Public accounting profession and fraud detection responsibility

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ni Wayan Rustiarini ◽  
Anik Yuesti ◽  
Agus Wahyudi Salasa Gama
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Fraud Detection ◽  
Individual Performance ◽  
Professional Commitment ◽  
Personal Factors ◽  
Accounting Firms ◽  
Content Type ◽  
Expectation Gap

Purpose The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms. Design/methodology/approach The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia. Findings The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable. Research limitations/implications Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms. Practical implications These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection. Social implications There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud. Originality/value There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

Supportive leadership, proactive personality and employee voice behavior

2019 ◽  
Vol 34 (1) ◽  
pp. 2-18 ◽  
Author(s):  
Mervat Mohamed Elsaied
Keyword(s):  
Design Methodology ◽  
Psychological Safety ◽  
Proactive Personality ◽  
Employee Voice ◽  
Voice Behavior ◽  
Supportive Leadership ◽  
Content Type ◽  
Mediating Role ◽  
Immediate Supervisor

Purpose The purpose of this paper is to investigate the mediating role of psychological safety in the relationships among supportive leadership, proactive personality and employee voice behavior. Design/methodology/approach The data were collected from 268 employees, and 56 were their immediate supervisors, in three Egyptian companies belonging to footwear and headgear sector. Employees and their immediate supervisors provided data on separate questionnaires and different occasions; an identification number was used to match each employee’s questionnaire with the response of his/her immediate supervisor. Findings The results indicated that both supportive leadership and proactive personality had a positive and significant effect on voice behavior. In addition, the results showed that psychological safety fully mediated the relationships among supportive leadership, proactive personality and employee voice behavior. Originality/value This study contributes to the literature by linking supportive leadership, proactive personality and employee voice behavior. It clarifies how and why supportive leadership and proactive personality can stimulate voice behavior.

Factors affecting customers’ attitude towards Islamic banking in UAE

2019 ◽  
Vol 14 (4) ◽  
pp. 668-688 ◽  
Author(s):  
Abdulkader Kaakeh ◽  
M. Kabir Hassan ◽  
Stefan F. Van Hemmen Almazor
Keyword(s):  
Structural Equation ◽  
Islamic Banking ◽  
Content Type ◽  
Factors Affecting ◽  
Customer Base ◽  
Mediating Role ◽  
Practical Implications ◽  
Insight Into ◽  
Attitude Model

Purpose The purpose of this paper is to investigate the effects of the following factors: image, awareness, Shariah compliance and individualism, on the attitude and intention of customers to use Islamic banking among Bank customers in UAE, and the mediating role of attitude in that model, using a theoretical model based on the multi-attribute attitude model, the theory of reasoned actions and the theory of planned behaviour. Design/methodology/approach The research will focus on surveying bank customers living in UAE. The researcher will use structural equation modelling to analyse the data. Findings Results show that attitude and awareness affect intention directly, while image, awareness, Shariah compliance and individualism affect attitude directly and intention indirectly mediated by attitude. Research limitations/implications The sample size includes 178 bank customers living in three cities in UAE, hence, the rest of the country is not included. Practical implications The research shows the importance of Shariah compliance, individualism and image on attitude and intention and provides suggestions for banks to benefit from these aspects to widen their customer base. Social implications The study provides an insight into individuals’ decision making and the importance of a social approach by banks when advertising. Originality/value The research is the first empirical attempt to test new factors affecting attitude towards Islamic banking in UAE.

scholarly journals Improving retail supply flexibility using buyer-supplier relational capabilities

2017 ◽  
Vol 37 (3) ◽  
pp. 343-362 ◽  
Author(s):  
Raymond Obayi ◽  
S.C. Koh ◽  
David Oglethorpe ◽  
Seyed M. Ebrahimi
Keyword(s):  
Supply Chain ◽  
Supplier Relationships ◽  
Chain Flexibility ◽  
Content Type ◽  
Mediating Role ◽  
Supply Chain Flexibility ◽  
And Performance ◽  
Relational Capabilities ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the mediating role of three important relational capabilities – absorptive capacity (AC), transactive memory systems (TMS), and organisational interoperability (OI); on the flexibility of buyer-supplier relationships and performance in retail supply chains. Drawing on the relational view of strategic management, the impact of relational capabilities on two forms of supply chain flexibility is examined – configuration flexibility (CF) for switching suppliers with minimal penalties, and planning and control flexibility (PCF) for altering supply schedules, quality, and delivery lead-time. Design/methodology/approach Strategic- and tactical-level managers from 211 retail stores in the UK were surveyed. The authors validated a measurement model with structural equation modelling and tested four hypotheses on the mediating role of relational capabilities on supply chain flexibility and retail performance, controlling for size, duration of relationship, and market segment. Findings Results showed that the three relational capabilities partially mediated the positive effect of CF and PCF on operational performance in big middle and niche retailers. Examining the interaction effect of the forms of flexibility on the relational capabilities and performance, the authors found positive interaction effects on TMS and OI but a non-significant effect on AC. Practical implications In addition to providing novel theoretical insights on supply chain flexibility, the findings have practical implications for supplier selection and buyer-supplier relationship management. Originality/value Overall, the study highlights the impacts of relational capabilities on adopted operational strategies such as flexibility, buyer-supplier relationships, and retail performance.

Quality of working life and career engagement of cancer survivors: the mediating role of effect of disease and treatment

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Siti Raba’ah Hamzah ◽  
Siti Nur Syuhada Musa ◽  
Zulaiha Muda ◽  
Maimunah Ismail
Keyword(s):  
Cancer Survivors ◽  
Working Life ◽  
Valuable Insight ◽  
Quality Of Working Life ◽  
Content Type ◽  
Mediating Role ◽  
The Relationship ◽  
Practical Implications

Purpose This study aims at investigating the relationship between the quality of working life and career engagement of cancer survivors and the mediating role of the effect of disease and treatment. Design/methodology/approach A cross-sectional study was conducted on 400 cancer survivors in Malaysia. The participants, aged between 18 and 40, were Malaysian citizens undergoing follow-up sessions at the Kuala Lumpur General Hospital and the National Cancer Institute of Malaysia. Data were analysed using descriptive statistics, Pearson’s correlation coefficient and regression analysis that implemented Baron and Kenny’s method for mediation were used for analyses. Findings The effect of treatment and disease was found to significantly mediate the relationship between quality of work-life and career engagement of cancer survivors. Research limitations/implications The instrument for this study was a self-reported questionnaire, with participants responding to specific items on a five-point Likert scale under the supervision of the researchers. As results from the survey were subjective in nature, the bias in the participants could not be eliminated completely. This study was also limited to the two main parameters, namely, quality of working life and career engagement and a mediator, namely, effects of the disease and treatment. Moreover, as the survey was conducted in only two hospitals in the Klang Valley area, the results cannot be generalized to other cancer survivors in other regions of Malaysia. Practical implications The results of this study indicated that the mediating role of the effects of disease and treatment on the relationship of the quality of working life subscales with career engagement. Practical implications, cancer survivor consciousness of the effects of disease and treatment is very important and should be addressed and could be notable to improve the quality of working life. Originality/value This study gives valuable insight to managers and practitioners by investigating the relationship between the quality of working life and career engagement and mediates by the effects of disease and treatment. The findings highlight the challenges cancer survivors face on their return to working life. The findings also highlight the need for management to take steps to help cancer survivors cope with career engagement for better work performance.

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