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The purpose of this study is to explain gender imbalance by theorising how guilt arises as an externally imposed negative emotion that subsequently impairs women's performance in the accounting academia.

The method involves an analysis of gender distributions at junior and senior levels in New Zealand universities in 2019 and 2024 and relevant case studies of junior academics using unstructured interviews.

This paper unpacks the nuances of gender imbalance in a “gender-neutral” subject and provides empirical evidence that many women academics may internalise a sense of externally imposed guilt for various reasons. Such feelings of guilt, where they are imposed by workplace expectations and social constructions, may make women more concessionary with regard to a greater teaching workload substituting for research expectations. The more prolonged-term effect on career prospects of such substitutions as practiced in New Zealand may account for the imbalance that exists and seemingly will continue to exist.

This paper sets out first to discover the gender balance in accounting in universities in New Zealand. It contributes to the literature on gender and accounting education in understanding how negative emotions are externally imposed and become career-negating obstacles for women in the accounting academic.

This study aims to investigate the mediating role of trust in management and the moderating role of employee-management congruence in high-performance work system (HPWS) perceptions on the relationship between HPWS and firm performance.

Survey data on HPWS practices and employee–manager perceptions from a large sample of South Korean firms were integrated with objective financial performance data. Path analysis using STATA 18.0 with robust standard errors was used to test the hypothesised moderated mediation model.

Trust in management partially mediated the relationship between HPWS and firm performance. While employee–management congruence in HPWS perceptions did not moderate the direct effect of HPWS on firm performance, it significantly moderated the indirect effect through trust in management. The positive influence of HPWS on performance via trust was stronger when employee–management congruence was high.

This study extends the social exchange perspective on the HPWS–performance relationship by incorporating trust in management as a critical mediator and employee–management congruence in HPWS perceptions as a moderator. The findings highlight the importance of fostering shared understandings of human resource practices between employees and managers to optimise the trust-building and performance-enhancing effects of HPWS.