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Journal of Managerial Psychology, vol. 37 no. 5
Type: Research Article
ISSN: 0268-3946

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Article
Publication date: 23 June 2021

Alana E. Jansen and Ben J. Searle

While diversification within organisations is seen by many to be a strategic move, there is conflicting evidence about what makes diverse teams successful. The purpose of this…

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Abstract

Purpose

While diversification within organisations is seen by many to be a strategic move, there is conflicting evidence about what makes diverse teams successful. The purpose of this paper is to highlight a range of complex, and in some cases contradictory, research contributions towards several key areas of diversity within teams, and to propose a framework for integrating existing approaches and clarifying inconsistencies in this domain.

Design/methodology/approach

A literature review was conducted to explore several key areas of surface and deep-level diversity in teams, with the discussion included in this paper highlighting many of the inconsistencies and complexities associated with this research domain.

Findings

This review highlights the need for future research to look at the effects of surface and deep-level diversity simultaneously, over time, across multiple levels and with a broad range of contextual moderators, to examine their impact on a range of outcomes.

Originality/value

In order to account for the complexities within diversity research, the authors propose the use of the job demands-resources (JDR) model which suggests possible explanations for inconsistent findings and bridges the gap between commonly used theoretical perspectives.

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Personnel Review, vol. 50 no. 9
Type: Research Article
ISSN: 0048-3486

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 May 2023

Marko Kureljusic and Erik Karger

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…

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Abstract

Purpose

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

Design/methodology/approach

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

Findings

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Research limitations/implications

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Practical implications

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

Originality/value

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

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Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 5 November 2020

Jonas W.B. Lang, Sander Van Hoeck and J. Malte Runge

Research on effort-reward “imbalance” (ERI) has gained popularity in the occupational health literature, and authors typically use effort-reward ratios (ERRs) to study this…

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Abstract

Purpose

Research on effort-reward “imbalance” (ERI) has gained popularity in the occupational health literature, and authors typically use effort-reward ratios (ERRs) to study this phenomenon. This article provides a methodological and theoretical critique of this literature and suggestions on how future research can better study joint effects of efforts and reward.

Design/methodology/approach

The authors conducted a simulation study, analyzed panel data and surveyed the literature on the theoretical and methodological basis of the “imbalance” concept.

Findings

The simulation study indicates that under many conditions the ERR captures main effects of effort and reward and that effects also depend on the scaling of the variables. The panel data showed that when main effects and the interactions of effort and reward are entered simultaneously in a regression predicting mental and physical health, the significant effect of the ERRs disappears. The literature review reveals that psychological theories include more elaborate theoretical ideas on joint effects of effort and reward.

Research limitations/implications

The results suggest that moderated multiple regression analyses are better suited to detect a misfit between effort and reward than ERRs. The authors also suggest to use the term effort-reward fit in future research.

Originality/value

Methodologically and conceptually the authors showed that the ERR is not an appropriate approach because it confuses main effects with interaction effects. Furthermore, the concept of ERI is better substituted by a broader conceptualization of effort-reward fit that can be integrated with the existing literature on person-environment fit. Recommendations for future research are provided.

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Journal of Managerial Psychology, vol. 37 no. 5
Type: Research Article
ISSN: 0268-3946

Keywords

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Article
Publication date: 13 June 2016

Béchir Ben Lahouel and Nathalie Montargot

This paper aims to capitalize on a linguistic perspective to analyze the rhetoric of French leaders about organizational change.

370

Abstract

Purpose

This paper aims to capitalize on a linguistic perspective to analyze the rhetoric of French leaders about organizational change.

Design/methodology/approach

To address the research questions, the authors opted for a lexical content analysis. They use Ford and Ford’s (1995) change conversational framework and the speech act theory to analyze French CEOs’ letters to stakeholders, over the period 2007-2012.

Findings

The authors find that leaders’ rhetoric consists of three types of change conversations, namely, initiative, for understanding and for performance, that were underpinned by a network of assertive, expressive and commissive speech acts.

Practical implications

The results reveal that the communication of change to external stakeholders can be characterized as supportive change conversations, offering assurance on the necessity, appropriateness and expected benefits of change.

Originality/value

This paper is the first work, in the French context, which integrates change conversations and speech act perspectives to examine the way leaders communicate with external stakeholders through CEOs letters. Previous research focused specially on communicating change with internal stakeholders.

Details

European Business Review, vol. 28 no. 4
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 1 June 1996

Eleanor Wynn and David G. Novick

Presents findings from a study undertaken to identify some of the conversational issues in the production of knowledge in cross‐functional work redesign groups. Illustrates what…

907

Abstract

Presents findings from a study undertaken to identify some of the conversational issues in the production of knowledge in cross‐functional work redesign groups. Illustrates what may be key sources of miscommunication based in differing conversational relevance. Postulates that the recognition of relevance and, by extension, the recognition of a valid contribution, is influenced by the manner of discourse or speech style. Feels that the language behaviours as disclosed in the analysis can be inhibiting to the work of cross‐functional teams responsible for a variety of organizational change processes, including IS development and workflow redesign.

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Information Technology & People, vol. 9 no. 2
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 1 April 2005

Jarrod M. Haar and Michael P. O’Driscoll

This study explored a number of work‐family attitudes and the current and future use of work‐family practices by gender, using a sample of 100 New Zealand employees. Females were…

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Abstract

This study explored a number of work‐family attitudes and the current and future use of work‐family practices by gender, using a sample of 100 New Zealand employees. Females were significantly more supportive of work‐family practice users towards both male and female users. Female employees also perceived greater benefits from work‐family practices than male respondents. Finally, female respondents were more likely to consider using work‐family practices in the future, although there were no differences to wards current use of work‐family practices by gender. Overall, the findings suggest that female employees are more supportive of work‐family practices, their users, and the benefits associated with their use, supporting the socialisation theoretical perspective. The implications for research are discussed.

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Equal Opportunities International, vol. 24 no. 3/4
Type: Research Article
ISSN: 0261-0159

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Article
Publication date: 31 December 2008

Isabelle Streng

This article focuses on group work with children using a board game format. Combining the principles of group work and board games helps to engage and motivate children and…

728

Abstract

This article focuses on group work with children using a board game format. Combining the principles of group work and board games helps to engage and motivate children and adolescents to address and work through their difficulties. Lifegames are a series of six therapeutic board games developed for group work with children and adolescents who encounter adversity in their life as a consequence of bereavement, family break up, poor relationships, bullying, chronic illness or obesity. The games facilitate the understanding and disclosure of the complex feelings experienced by children and young people when they are confronted with traumatic life events. The games encourage and assist the participants to obtain and maintain behavioural change. Lifegames are a means to assist professionals in their group work with children and adolescents.

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Journal of Public Mental Health, vol. 7 no. 4
Type: Research Article
ISSN: 1746-5729

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Book part
Publication date: 26 November 2015

Simo Vehmas

This chapter offers a critical evaluation of the disability scholarship of Michael Oliver, a leading developer of the British social model of disability, and Peter Singer, a…

Abstract

This chapter offers a critical evaluation of the disability scholarship of Michael Oliver, a leading developer of the British social model of disability, and Peter Singer, a philosopher whose utilitarian ethics excludes some persons with intellectual disabilities from full moral status. Through a critique of the simplified accounts of disability employed by these two very different scholars, this chapter explores the ontology and the moral significance of disability. The importance of the ontology of disability in relation to inclusion is also discussed.

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Foundations of Inclusive Education Research
Type: Book
ISBN: 978-1-78560-416-4

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Article
Publication date: 1 April 2005

Liisa Mäkelä

Women are, in increasing numbers, participating in the labour market and are an important part of an organisation’s human resource pool. Nevertheless, women still face…

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Abstract

Women are, in increasing numbers, participating in the labour market and are an important part of an organisation’s human resource pool. Nevertheless, women still face inappropriate treatment at work. One cause of this is family‐related issues. In particular, pregnancy and child birth present special challenges for working women. Discrimination towards pregnant women is commonplace in work settings. Problems are often related to individual work relationships, for example, the one between the pregnant follower and her manager. It is important to understand problems that impact on women in working life that can disturb their job satisfaction, their performance and willingness to give their best for the organisation. Therefore, for the benefit of both employer and employee, existing practices in leader follower relationships during pregnancy are worth studying in more depth. In leadership studies, the Leader‐Member Exchange (LMX) theory is focused on dyadic leader‐follower relationships and is thus used here to understand this phenomenon. In the present article, the literature on pregnancy and work as well as on LMX is re viewed. On the basis of these reviews, a future research agenda is offered.

Details

Equal Opportunities International, vol. 24 no. 3/4
Type: Research Article
ISSN: 0261-0159

Keywords

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