bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mismatch in working hours and affective commitment
Authors: Hetty van Emmerik I.J. , Sanders Karin 
Published: January 2007

PurposeThis study examined the relationship between two types of mismatch (i.e. non‐correspondence between preferred and actual number of hours), and affective commitment. It was argued that specific groups of employees, i.e. women and part‐time working employees, attach more importance to their working hours and, therefore, are less likely to show affective commitment when they experience a mismatch.Design/methodology/approachUsing data from 222 employees of a Dutch Ministry, hypotheses were tested using regression analyses.FindingsIt was shown that a mismatch of working more hours was differentially related to the affective commitment of employees who wanted to work more and who wanted to work fewer hours. Moreover, gender and full‐time status were found to moderate the negative relationship between a mismatch and the affective commitment of employees who wants to work less.Research limitations/implicationsThe focus is on affective commitment; however, it is possible that other types of commitment are also associated with perceptions of psychological contract breach.Practical implicationsTailored HRM is needed: assisting employees with a mismatch wanting to work fewer hours can be achieved by allowing them more flexibility in their working schedules. Employees with a mismatch of wanting to work more hours can be assisted with additional support, e.g. shopping services.Originality/valueHRM practices can be tailored to different preferences: the value of this paper is the examination of different types of mismatch for different group of employees.
Dysfunctional organization culture
Authors: Van Fleet David D. , Griffin Ricky W. 
Published: January 2007

PurposeThe purpose of this article is to expand and extend previous work on the role of organizations in influencing deviant or dysfunctional behavior in those organizations.Design/methodology/approachConclusions from previous work on the role of individuals and organizations in influencing dysfunctional behavior is used to lead to a discussion of the interactions between those two especially through organizational culture and leadership.FindingsA model is developed that more carefully identifies how all of these factors come together, resulting in no, little, some, or a lot of dysfunctional behavior.Research limitations/implicationsThe model developed here can be employed to improve understanding of the role of organization culture and leadership in motivating dysfunctional work behaviors. Both the individual and the organization constructs utilized in the framework need more complete conceptual development. In each instance, a more complex and integrative analysis of diverse literatures needs to be undertaken. Clear messages regarding individual tendencies toward violent behaviors are embedded in the literatures from such diverse areas as psychology, psychiatry, criminal justice, medicine, sociology, organizational behavior, biology, social psychology, and anthropology. A comprehensive review and synthesis could theoretically yield far more insights than currently exist.Practical implicationsThe proposed manifestations of dysfunctional behavior are most likely to occur as the result of the interactive relationship between an individual displaying a relatively high predisposition for violent behavior and an organization with a relatively high propensity to elicit violence. Clearly, a better understanding of the characteristics of such an organization would assist practicing managers in reducing the likelihood of occurrence of dysfunctional behavior.Originality/valueThis paper fills a gap in the literature about the role of organizations in influencing dysfunctional behavior by delineating more fully the role of organizational culture and leadership.
Causal reasoning in dysfunctional leader‐member interactions
Authors: Harvey Paul , Martinko Mark J. , Douglas Scott C. 
Published: January 2007

PurposeThe purpose of this article is to develop a conceptual model predicting the influence of biased causal explanations for subordinate behaviors and outcomes on a leader's functionality and the quality of leader‐member relationships.Design/methodology/approachAttribution theory is used to analyze the effect of leader perceptions and emotions on the functionality of leader‐member relationships. It is predicted that the negative emotions and expectancies stemming from biased leader attributions will promote dysfunctional leader behaviors. These dysfunctional behaviors, in turn, are believed to reduce the quality of leader‐member relationships.Research limitations/implicationsAlthough much of the proposed model is based on empirical evidence, it is acknowledged that some key relationships have not been tested directly in past research. It is suggested that future research can seek to validate these aspects of the model. It is also suggested that future research explore the role of subordinate, as well as leader, attributions in dysfunctional relationships.Practical implicationsSeveral implications of the model for promoting functional leadership in organizations are described. The importance of leaders being aware of their attributional biases is indicated and information provided on how to assess one's attribution style. Also discussed are implications for reducing situational ambiguity and increasing causal feedback in the workplace.Originality/valueThis paper builds on past attribution theory research to address a shortage of research on the cognitive, interpersonal aspects of functional and dysfunctional leadership.
Why don't I trust you now? An attributional approach to erosion of trust
Authors: Elangovan A.R. , Auer‐Rizzi Werner , Szabo Erna 
Published: January 2007

PurposeThe purpose of this paper is to examine the effects of the trustor's responsibility‐attributions for a trust violation and the trustee's frequency of prior violations on the subsequent erosion of trust in the relationship.Design/methodology/approachData were collected from 120 middle‐senior level managers using a two‐part scenario‐based experimental design to test the impact of attributions and frequency of violations. Respondents' levels of trust and distrust were measured pre‐ and post‐violation as well as forgiving and a range of demographic variables.FindingsResults showed that trust eroded (and distrust increased) more when trustors perceived the trustees as not wanting to fulfill the trust‐expectations than when they could not do so. Further, trustors were willing to tolerate a maximum of two violations before trust in the relationship eroded significantly. The results also showed that trustors who were relatively more forgiving were less likely to lose trust in the trustee after a violation, as were younger and less experienced individuals.Research limitations/implicationsAlthough scenario‐based experiments assess the cognitive states of the respondents rather than actual behaviors, they serve as a valuable first step. By highlighting the two‐step sequence that may underlie the trust erosion process and emphasizing the importance of using an attributional perspective, the paper invites future research on a range of factors such as patterns of violation, degrees of damage, etc. Collectively, they ought to lead to an integrated model of trust erosion.Practical implicationsFor practicing managers, the results underscore the importance of maintaining trust by constantly meeting expectations. While they may be forgiven for one‐time mistakes in maintaining trust, they cannot be repeated without severely damaging the trust in the relationship. Also, employees need to be convinced that the erring manager or colleague has done his/her very best to prevent the violation.Originality/valueThis paper addresses an under‐investigated facet of trust research in organizations – erosion of trust – which is especially crucial in light of the growing awareness that most organizational relationships actually start off with high levels of trust rather than low trust. Thus, this study offers insights into maintaining (as opposed to building) trust.
The shadow group
Authors: Hede Andrew 
Published: January 2007

PurposeThe purpose of this paper is to introduce the concept of the “shadow group” as a partial explanation of intragroup relationship conflict in organizations. Also, to offer a new model of the “self‐in‐group” comprising a binary pair of opposite selves (“overt self” and “shadow self”) held in balance by the awareness of the “inner observer”.Design/methodology/approachIt is proposed in the paper that when an individual is triggered into emotional reactivity, especially as a result of projection, their shadow self engulfs their overt self and replaces it as the operational entity. In a group setting, the overt selves of the individual members constitute the overt group while their shadow selves comprise the normally dormant shadow group. As group conflict escalates from one member's initial emotional outburst, more and more members experience shadow‐self engulfment and eventually the shadow group may operationally replace the overt group. The dynamics of the shadow group are illustrated by means of two case studies.Research limitations/implicationsThe study identifies a number of empirically‐testable hypotheses that arise from the shadow group approach including the hypothesis that individuals who have high inner‐awareness are less likely to experience negative emotionality (shadow‐self engulfment).Practical implicationsThe paper shows how emotionally‐based relationship conflict can be prevented by the exercise of emotional intelligence competencies to keep the shadow group in check.Originality/valueThe study builds on Jungian theory to provide new constructs that help explain the dynamics of negative emotionality in relationship conflict.
Job satisfaction of managers in tourism
Authors: Akin Aksu A. , Aktaş Aylin 
Published: January 2007

PurposeTo investigate job satisfaction of middle and upper level managers working in 5‐star hotels and first‐class holiday villages and to note interests of tourism professionals regarding the subject of job satisfaction.Design/methodology/approachQuestionnaire technique was used for the sample of 102 middle‐ and upper‐level managers. For data evaluation SPSS program was used. T‐tests, correlation, Anova and Scheffe tests were carried out.FindingsAccording to the findings it can be mentioned that there is a general satisfaction among middle‐ and upper‐level managers in the sample. This finding can be evaluated as being hopeful according to Turkey's working conditions. In Turkey, generally personnel have long working hours, poor physical working conditions, lack of support from their colleagues and by international standards, insufficient salaries. Therefore the research findings are surprising.Research limitations/implicationsThe results are limited within the sampled middle‐ and upper‐level managers in 5‐star hotels and first‐class holiday villages, so the results cannot be generalized.Practical implicationsThis study can be evaluated as useful information for tourism industry professionals regarding the subject of job satisfaction.
Conversations with internal auditors
Authors: Van Peursem K.A. 
Published: January 2007

PurposeAims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining sufficiently distant from management in order to report on their performance.Design/methodology/approachAn Eisenhardt‐inspired multiple case‐based approach in which the researcher made observations, examined documents and interviewed senior internal auditors in six New Zealand organisations.FindingsThree concepts characteristic of those who best balanced their role: the internal auditor's external professional status, the presence of a formal and informal communication network, and the internal auditor's place in determining their own role. Informing these concepts is the auditor's ability to manage ambiguity.Research limitations/implicationsLimitations of the research include those typical of qualitative study generally and that it is less objectively‐measured; however, compensating procedures suggested by Eisenhardt (1989) are employed. Further study could explore each source of influence in more detail and in different contexts, and examine the framework's application elsewhere. Gender studies may be of value.Practical implicationsResults reveal how independence dilemmas are addressed by those internal auditors who are most successful in balancing their sometimes conflicting professional role.Originality/valueAn original contribution is the conceptualisation of the internal auditor's role as both an independent evaluator of and consultant to management.
How to achieve organizational trust within an accounting department
Authors: Smith Gene 
Published: January 2007

PurposeTo provide accounting department management and employees issues to consider when building trust within an accounting department.Design/methodology/approachA range of published (1994‐2005) publications, which aim to show the importance of building trust within an organization, are reviewed to show management accountants the importance of accomplishing organizational trust within an accounting department.FindingsAccounting departmental employees need to trust accounting management. Accounting departmental employees need to feel comfortable communicating with accounting management. Employees will feel more comfortable communicating honestly and frankly if they feel their opinions and viewpoints are respected by accounting management. Accounting management should remember organizational trust is very important and a top priority in a well‐managed department.ValueThis paper identifies the importance of accounting departmental management building organizational trust in their daily activities as professional managers. Management accountants will be more cognizant of the need to continually build organizational trust within the accounting department after they read the article.
Evidence for increasing the focus on strategic risk in HRM audits
Authors: Verreault Daniel A. , Hyland MaryAnne 
Published: January 2007

PurposeTo communicate the development and results of strategic human resource management (HRM) research to the audit research community in order to stimulate audit research specific to HRM audits.Design/methodology/approachPrior research that served as impetus for this paper is discussed. The findings of other studies are presented to make a case for the business impact of strategic human resource management practices.FindingsStudies on the competitive environment of firms, theoretical development in HRM, empirical work on the link between HRM practice and firm performance, and emerging models based on intellectual capital, suggest that there are compelling reasons for internal audit to devote substantial resources to the evaluation of strategic risk in HRM audits.Research limitations/implicationsThe literature is still developing. The literature presented here is not an exhaustive list and does not include all findings, but rather what we perceive to be the most important findings.Practical implicationsBoth “high performance work systems” and “strategic fit” should guide internal audit in planning, designing audit programs, and executing strategic audits of human resources consistent with the risk management paradigm.Originality/valueThis paper bridges a gap between the human resource management literature and the internal auditing literature.
Internal auditing practices and internal control system
Authors: Hanim Fadzil Faudziah , Haron Hasnah , Jantan Muhamad 
Published: January 2007

PurposeTwo main objectives and they are: to determine whether the internal audit department of the companies listed in the Bursa Malaysia complies with the Standards for the Professional Practice of Internal Auditors IIA (2000); and, to determine whether compliance to SPPIA will affect the quality of the internal control system of the company.Design/methodology/approachTwo sets of questionnaires were used in the study. Internal auditing practices was measured by the items listed in the SPPIA and the internal control was measured by means of the statement on internal control: guidance for directors of public listed companies. The population used in this study was all the companies listed in the Bursa Malaysia in 2001. This study used both descriptive and inferential analyses.FindingsIt was found that management of internal audit department, professional proficiency, objectivity and review significantly influence the monitoring aspect of the internal control system. Scope of work and performance of audit work significantly influences the information and communication aspect of the internal control system while performance of audit work, professional proficiency and objectivity significantly influence the control environment aspect of the internal control system. The study also shows that management of internal audit department, performance of audit work, audit program and audit reporting significantly influences the risk assessment aspect of the internal control system. Lastly, performance of audit work and audit reporting significantly influences the control activities aspect of the internal control system.Research limitations/implicationsThe research has contributed to the agency theory with respect to the bonding costs that management has to pay to the internal auditors for the best interest of the principals of the companies. Another important implication pertains to the extent of the internal auditing practices among internal auditors in Malaysian public listed companies. Research has also shown that the compliance with internal auditing practices partially influence certain aspects of the quality of the internal control system.Originality/valueThis is the first empirical study that has linked the compliance of the internal auditing function to the SPPIA and its effect on the internal control system.
Reversing the decreasing trend of students majoring in accounting
Authors: Smith Gene 
Published: January 2007

PurposeTo provide accounting practitioners and educators some of the reasons for the decreasing trend of students majoring in accounting and describe some of the activities that can be undertaken by accounting educators and practitioners to reverse the trend.Design/methodology/approachA range of published (1995‐2005) publications, which aim to show the reasons for the decreasing trend of students majoring in accounting, are reviewed. A study was conducted at a regional US university identifying – when student made the decision to major in accounting; the influence accounting instructors had on their decision to major in accounting; and the influence of the courses Managerial and Financial Accounting on their decision to major in accounting.FindingsThe majority of students majoring in accounting decide their major prior to their first university accounting course. A significant percentage of accounting majors rate accounting instructors as having no or minimal influence on their decision to major in accounting. A majority of students rate the Managerial and Financial Accounting courses as significantly impacting their decision to major in accounting.Originality/valueThis paper identifies the importance of accounting practitioners and educators working together to more actively recruit students to major in accounting. The paper provides suggestions for accounting practitioners and educators to become more active in recruiting students to major in accounting.
An analysis of the impact of locus‐of‐control on internal auditor job performance and satisfaction
Authors: Patten Dennis M. 
Published: January 2007

PurposeTo examine whether internal auditors' job performance and/or job satisfaction are related to differences in the personality variable locus‐of‐control (LOC) and its relation to perceived audit structure.Design/methodology/approachA sample of 50 internal auditors drawn from six US firms completed a survey instrument used to identify respondents' degree of LOC, perceived audit structure and job satisfaction. Performance ratings were provided by participants' managers.FindingsThe study finds that those internal auditors with more internal LOC tendencies appear to outperform cohorts with more external traits. Contrary to expectations, reported job satisfaction levels for internals are not significantly different from sample members with more external LOC. However, internal auditors with an apparent conflict between their LOC and their perceived level of audit structure do report significantly lower levels of job satisfaction than cohorts without such conflict.Research limitations/implicationsThe relatively small sample size may reduce the power of some of the tests performed. Future studies might want to also attempt to control for other personality or task‐related attributes.Practical implicationsResults suggest that an understanding of audit structure and its relation to LOC may aid audit departments (and firms) looking to increase performance and/or retention of their staff.Originality/valueThis study expands LOC/structure research both by extending the examination to the internal audit environment and by investigating the impacts on job satisfaction as well as performance.
An institutional perspective of the Sarbanes‐Oxley Act
Authors: Baker Richard L. , Bealing William E. , Nelson Donald A. , Blair Staley A. 
Published: January 2007

PurposeIn the light of recent financial scandals, such as Enron, Global Crossing and WorldCom, the purpose of this paper is to use an institutional theory perspective to examine the interactions between the accounting profession, the SEC and the Congress.Design/methodology/approachThe paper takes an institutional perspective of the Sarbanes‐Oxley Act and reviews how historical events have led to various institutional developments, which, in turn, have resulted in accountancy changes.FindingsThe end result is posited to be an outcome that enhances the legitimacy of the SEC to regulate the accounting profession. At the same time, the accounting profession will emerge from the events able to proclaim that it is improved. Finally, politicians will garner favor from the voters since they have acted to protect the public from financial frauds.Originality/valueDescribes how the relationship among the three parties is in reality a highly predictable set of behaviors that will allow all of the participants to demonstrate legitimacy to their external constituents and enable each party to secure enhanced future resources.