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Abstract
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Abstract
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Zahide Karakitapoğlu-Aygün, Berrin Erdogan, David E. Caughlin and Talya N. Bauer
Transformational leadership (TFL) has been suggested to create positive changes in employees with the goal of developing them into leaders. The authors integrate this…
Abstract
Purpose
Transformational leadership (TFL) has been suggested to create positive changes in employees with the goal of developing them into leaders. The authors integrate this well-established leadership style with recent research on idiosyncratic deals (i-deals). The authors suggest TFL as a predictor of task and development-based i-deals, and propose i-deals as a mediating mechanism linking TFL to employee outcomes (job satisfaction, job stress and manager-rated performance).
Design/methodology/approach
The authors used a time-lagged research design, and collected four waves of data from 140 employees and 78 leaders.
Findings
TFL was found to be an important predictor of i-deals. I-deals predicted job satisfaction and job stress; and it mediated the relationship between TFL and these two employee outcomes. Yet, i-deals were not associated with employee performance and did not mediate the relationship.
Originality/value
First, it shows that transformational leaders who consider employees' unique skills and support their professional growth are more likely to grant personalized arrangements. Second, drawing from social exchange theory, it illustrates that i-deals may act as a linkage between TFL and employee outcomes. The paper bridges leadership and i-deals literature to identify key leverage points through which leaders can enhance employee satisfaction, well-being and performance.
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Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international…
Abstract
Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.1 Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.
Jasmijn van Harten, Eva Knies and Peter Leisink
The purpose of this paper is to examine the relationship between employer’s investments (through job characteristics and managerial support) and employees’ employment…
Abstract
Purpose
The purpose of this paper is to examine the relationship between employer’s investments (through job characteristics and managerial support) and employees’ employment opportunities, with employability, conceptualized as perceived up-to-date expertise and willingness to change, as a mediating variable.
Design/methodology/approach
Hypotheses are tested using structural equation modeling on survey data collected from 1,626 employees of three Dutch hospitals.
Findings
Consistent with the hypotheses, the results indicate that job characteristics and managerial support are indirectly related to employees’ beliefs on employment opportunities, with the relationship mediated by up-to-date expertise and willingness to change. Further, managerial support is directly related to employees’ employment opportunities.
Practical implications
This paper shows that employers, by providing an attractive and challenging job in combination with adequate supervisory support, can enhance their employees’ employability and employment opportunities.
Originality/value
This paper contributes to the literature by elaborating a consistent conceptualization and measurement of employability, by incorporating as antecedents both job characteristics and managerial support, and by examining to what extent employability mediates between these antecedents and employment opportunities. Previous studies refer to the same definition of employability but conceptualize this in different ways, and focus on either job characteristics or managerial support, and so fail to provide a systematic and comprehensive examination.
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Santiago Renedo, Inés Martínez-Corts, Donatella Di Marco and Francisco J. Medina
Family small and medium-sized enterprises (SMEs) represent a substantial part of many economies. In these organizations, close and informal relationships between employers and…
Abstract
Purpose
Family small and medium-sized enterprises (SMEs) represent a substantial part of many economies. In these organizations, close and informal relationships between employers and employees often foster a mutual understanding of each other’s needs, facilitating the negotiation of idiosyncratic deals (i-deals), special employment conditions tailored for individual employees. However, research on how i-deals are negotiated in family SMEs, especially regarding power dynamics and influence, remains limited. This study aims to identify the types of i-deals negotiated in family SMEs and explore the role of power and influence in these negotiations.
Design/methodology/approach
Semi-structured interviews were conducted with 45 employees and 15 employers from Spanish family SMEs. Data were analyzed using ATLAS.ti 8, and thematic analysis was performed.
Findings
The study concludes that task, flexibility, financial and development i-deals are particularly negotiated in family SMEs. It identifies that referent and expert power play an important role in initiating these negotiations. Furthermore, rational tactics are generally employed for negotiating work performance, soft tactics for employment-related aspects and hard tactics for work flexibility. Additionally, the study identified gender differences in the negotiation of i-deals.
Research limitations/implications
This study enhances i-deal literature by highlighting the distinct characteristics of family SMEs and their impact on i-deal negotiations. The findings suggest that power dynamics and influence tactics in family SMEs differ from those in larger firms. Moreover, certain i-deals may encounter resistance due to concerns about organizational performance and economic implications. Understanding these factors is essential for developing effective negotiation strategies in family SMEs.
Originality/value
This study offers a dual perspective, analyzing the power and influence tactics used by both employees and employers in family SME i-deal negotiations and highlighting gendered dynamics in these processes.