Novrys Suhardianto, Bambang Subroto and Grahita Chandrarin
The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics…
Abstract
The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.
Arleta Anna Franczukowska, Eva Krczal, Christine Knapp and Martina Baumgartner
This study aims to examine the effects of ethical leadership on job satisfaction, affective commitment and burnout of health care employees, considering frustration tolerance and…
Abstract
Purpose
This study aims to examine the effects of ethical leadership on job satisfaction, affective commitment and burnout of health care employees, considering frustration tolerance and emotional stability as moderating variables.
Design/methodology/approach
A questionnaire was used to survey health care professionals working in private and public Austrian health-care organizations (hospitals, nursing homes, rehabilitation centers and sanatoriums). The questionnaire consisted of items from well-established scales. The collected data (n = 458) was analyzed using correlation and regression analyzes.
Findings
Findings indicated that ethical leadership is significantly positively related to job satisfaction (r = 0.485, p < 0.01) and affective commitment (r = 0.461, p < 0.01) and is significantly negatively related to burnout (r = −0.347, p < 0.01). The results also suggest that frustration tolerance (ß = 0.101, p < 0.1) and emotional stability (ß = 0.093, p < 0.1) moderate the relationship between ethical leadership and burnout. Furthermore, a moderation effect of emotional stability in the ethical leadership and affective commitment relation was indicated. No moderation effect was found for frustration tolerance or emotional stability for the relationship between ethical leadership and job satisfaction.
Practical implications
Ethical leadership emphasizes the socio-emotional dimension in a leader-employee relationship, which can easily be neglected in times of staff cuts and work overload. Leadership training should include the development of skills in how to visibly act as a moral person, as well as how to set clear ethical standards and communicate them to employees.
Originality/value
This study adds value to the limited evidence on the beneficial role of ethical leadership in health care settings. In addition, frustration tolerance and emotional stability have not before been investigated as moderators.
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Monica Stolt Pedersen, Anne Landheim, Merete Møller and Lars Lien
Audit and feedback (A&F) often underlie implementation projects, described as a circular process; i.e. an A&F cycle. They are widely used, but effect varies with no apparent…
Abstract
Purpose
Audit and feedback (A&F) often underlie implementation projects, described as a circular process; i.e. an A&F cycle. They are widely used, but effect varies with no apparent explanation. We need to understand how A&F work in real-life situations. The purpose of this paper, therefore, is to describe and explore mental healthcare full A&F cycle experiences.
Design/methodology/approach
This is a naturalistic qualitative study that uses four focus groups and qualitative content analysis.
Findings
Staff accepted the initial A&F stages, perceiving it to enhance awareness and reassure them about good practice. They were willing to participate in the full cycle and implement changes, but experienced poor follow-up and prioritization, not giving them a chance to own to the process. An important finding is the need for an A&F cycle facilitator.
Practical implications
Research teams cannot be expected to be involved in implementing clinical care. Guidelines will keep being produced to improve service quality and will be expected to be practiced. This study gives insights into planning and tailoring A&F cycles.
Originality/value
Tools to ease implementation are not enough, and the key seems to lie with facilitating a process using A&F. This study underscores leadership, designated responsibility and facilitation throughout a full audit cycle.
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Weilin Su, Bei Lyu, Hui Chen and Yanzi Zhang
With the rapid development of the service industry, service innovation has gradually become a hot topic in business today. How to further improve employees' service innovative…
Abstract
Purpose
With the rapid development of the service industry, service innovation has gradually become a hot topic in business today. How to further improve employees' service innovative behaviors has become critical to organizations' survival and success. Servant leadership, as a leadership style characterized by serving others, is closely related to employees' service innovative behaviors. Therefore, the purpose of this study is to develop a theoretical framework to examine the influence of servant leadership on employees' service innovative behavior, the mediating role of intrinsic motivation and the moderating role of identification with the leader.
Design/methodology/approach
To test the theoretical model, a multi-time survey method was used to collect data from 381employees from a large high-tech company in Mainland China.
Findings
The results confirm that servant leadership can promote employees' service innovative behavior and intrinsic motivation. Meanwhile, employees' intrinsic motivation partly mediates the influence of servant leadership on their service innovative behavior. Moreover, this mediating relationship is conditional on the moderating role of individual identification with the leader in the path from servant leadership to individual intrinsic motivation.
Research limitations/implications
The key limitation of this study lies in the representativeness of sample data, which is the convenience of non-probability sampling and self-reported data only from a large high-tech company in China.
Practical implications
This study not only further verified a promotion factor of individual service innovative behavior from the perspective of leader influence, but also enriched the understanding of the positive influence of servant leadership on employees.
Originality/value
This study is the first to examine the relationships among servant leadership, employees' intrinsic motivation, identification with the leader and service innovative behavior. The results may help to open the “black box” of the relationship between servant leadership and employees' service innovative behavior by introducing their intrinsic motivation. The conclusions also indicate employees' identification with the leader is an important boundary condition among their relationships. Particularly, it not only moderates the relationship between servant leadership and intrinsic motivation, but also moderates the mediating role of intrinsic motivation.
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Jalal Rajeh Hanaysha, V.V. Ajith Kumar, Mohammad In'airat and Ch. Paramaiah
This research mainly aims to test the impact of two leadership styles (ethical and servant leadership) on employee creativity; and to determine whether organizational citizenship…
Abstract
Purpose
This research mainly aims to test the impact of two leadership styles (ethical and servant leadership) on employee creativity; and to determine whether organizational citizenship behavior (OCB) mediates the relationships between them.
Design/methodology/approach
The paper relied on a quantitative research approach with a sample of 213 staff from public universities in the United Arab Emirates. In this paper, the partial least square approach (PLS-SEM) was employed in order to verify the proposed hypotheses.
Findings
The outcomes confirmed that OCB has a positive impact on employee creativity. Additionally, the findings indicated that ethical leadership positively affected OCB and employee creativity. It was also confirmed that servant leadership has a significant positive impact on OCB and employee creativity. Finally, the findings revealed that OCB fully mediates the linkages among servant and ethical leadership and employee creativity.
Originality/value
This paper acknowledges the existing gaps in the prior literature, and enables us to understand clearly about the significance of ethical as well as servant leadership in affecting employee creativity via OCB as a mediator.
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Ke Zhang and Ailing Huang
The purpose of this paper is to provide a guiding framework for studying the travel patterns of PT users. The combination of public transit (PT) users’ travel data and user…
Abstract
Purpose
The purpose of this paper is to provide a guiding framework for studying the travel patterns of PT users. The combination of public transit (PT) users’ travel data and user profiling (UP) technology to draw a portrait of PT users can effectively understand users’ travel patterns, which is important to help optimize the scheduling of PT operations and planning of the network.
Design/methodology/approach
To achieve the purpose, the paper presents a three-level classification method to construct the labeling framework. A station area attribute mining method based on the term frequency-inverse document frequency weighting algorithm is proposed to determine the point of interest attributes of user travel stations, and the spatial correlation patterns of user travel stations are calculated by Moran’s Index. User travel feature labels are extracted from travel data containing Beijing PT data for one consecutive week.
Findings
In this paper, a universal PT user labeling system is obtained and some related methods are conducted including four categories of user-preferred travel area patterns mining and a station area attribute mining method. In the application of the Beijing case, a precise exploration of the spatiotemporal characteristics of PT users is conducted, resulting in the final Beijing PTUP system.
Originality/value
This paper combines UP technology with big data analysis techniques to study the travel patterns of PT users. A user profile label framework is constructed, and data visualization, statistical analysis and K-means clustering are applied to extract specific labels instructed by this system framework. Through these analytical processes, the user labeling system is improved, and its applicability is validated through the analysis of a Beijing PT case.
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Razia Fakir Mohammad, Preeta Hinduja and Sohni Siddiqui
The pandemic's health and social issues have significantly altered the character and manner of teaching and learning in higher education across the country. The use of technology…
Abstract
Purpose
The pandemic's health and social issues have significantly altered the character and manner of teaching and learning in higher education across the country. The use of technology to replace or integrate face-to-face learning with online learning has become a necessary requirement for promoting and continuing learning processes. Furthermore, integrating technology is a goal of Sustainable Development Goal 4 (SDG 4) to make teaching and learning more innovative and sophisticated. This paper is based on a systematic review grounded in a synthesis of research papers and documents analyzing the current status of teachers' pedagogy through online learning modes in the context of Pakistan.
Design/methodology/approach
Through content analyses of academic studies in higher education and reflection on the online teaching experiences, this study discusses how students' learning is associated with teachers' teaching approaches in the modern era of digitalization and innovation.
Findings
The review and analysis suggest that online teaching is not viewed as an innovative phenomenon; rather, teachers simply teach their traditionally designed face-to-face courses through the use of technology. The paper suggests that transforming teachers' pedagogical insight to make online learning sustainable is an urgent need for higher education.
Originality/value
The analysis provides a basis for consideration of teacher learning and quality education (SDG #4) to fulfill the nation’s agenda for sustainable development. The analysis helps educators and administrators in higher education institutions reflect on their policies and practices that have short- and long-term effects on students' learning outcomes.
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Suhadak Suhadak, Kurniaty Kurniaty, Siti Ragil Handayani and Sri Mangesti Rahayu
The purpose of this paper is to evaluate how much influence good corporate governance (GCG) has on corporate value, as well as moderating effect of stock return and financial…
Abstract
Purpose
The purpose of this paper is to evaluate how much influence good corporate governance (GCG) has on corporate value, as well as moderating effect of stock return and financial performance on the influence of GCG on corporate value.
Design/methodology/approach
This study was an explanatory study. The unit of analysis was the companies listed in LQ45 in Indonesian Stock Exchange and the sources of data were ICMD, annual report and financial reports of the companies. Indonesian Stock Exchange was selected as the setting of the study since Indonesian Stock Exchange is one of trading places for various types of companies in Indonesia, and it provides complete information on company’s financial data and stock price. The population was 84 companies listed in LQ45 in Indonesian Stock Exchange between 2010 and 2016.
Findings
The higher GCG, independent commissioners proportion, institutional managerial and public ownerships resulted in higher corporate value. MBE and PER stock return is a moderating variable in the influence of GCG on corporate value. Financial performance is moderating variable in the influence of GCG on corporate value.
Originality/value
Based on the previous studies, it may be concluded that there is a gap between the influence of GCG on corporate value and the influence of stock return on financial performance, and moderating variable is needed to evaluate the influence of GCG on company performance, more particularly stock return and financial performance. This discrepancy creates opportunity for conducting an in-depth study on those variables. Its novelty is correlation between stock return and financial performance as moderation. Previous studies used these as mediating variables. This study is going to generate different finding as it is conducted in different setting (country where this study is conducted), type of industry, research period and using different method of analysis.