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Article
Publication date: 12 May 2020

Kenneth J. Smith, David J. Emerson, Charles R. Boster and George S. Everly, Jr

The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to…

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Abstract

Purpose

The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to reduce job satisfaction and increase turnover intentions.

Design/methodology/approach

This study surveys 332 auditors from the offices of nine public accounting firms. The structural equations modeling procedures examine an expanded role stress model to assess the nature and extent of the role that resilience plays in reducing stress, burnout, job dissatisfaction and turnover intentions.

Findings

Resilience has a significant direct negative association with stress arousal and burnout, a significant indirect positive association with job satisfaction and a significant indirect negative association with turnover intentions.

Research limitations/implications

As a cross-sectional study that incorporates self-report instruments, no definitive statements can be made about causality. However, the results extend the extant knowledge related of the role of resilience as a coping mechanism within the role stress paradigm in auditor work settings.

Practical implications

This study’s findings suggest the potential value of resilience training programs at public accounting firms to reduce staff burnout. In turn, reduced burnout has an increased likelihood ceteris paribus of increasing job satisfaction and reducing auditor turnover intentions.

Originality/value

This study’s findings suggest that resilience training for public accounting staff to reduce burnout may provide the organizational and personal benefits associated with enhancing job satisfaction and decreasing turnover intentions.

Details

Accounting Research Journal, vol. 33 no. 3
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 13 November 2018

Kenneth J. Smith, David J. Emerson and Michael A. Schuldt

This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings.

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Abstract

Purpose

This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings.

Design/methodology/approach

The analyses include an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across gender and age groups, the scale’s reliability and its convergent and divergent validity.

Findings

There are significant gender and age group difference in scores, but a common univariate factor structure for the scale. The authors further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in the most prior research. Spearman–Brown reliability coefficients, item-total correlations and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples.

Research limitations/implications

Limitations are acknowledged related to the use of self-report measures, absence of test-retest score comparisons and convergent and divergent assessments limited to the heterotrait–homomethod approach.

Practical implications

The CD-RISC 10 is an expedient resilience measure, as it can be completed and scored in just a few minutes. Human resource administrators at public accounting firms can use it as an initial screening measure to identify staff who might benefit from resilience training. The paper adds to the appreciation of what not to do in the face of crisis by the government and those in charge of large accounting organizations.

Social implications

The CD-RISC 10 can be used in research and clinical efforts to reduce voluntary turnover of audit staff and enhance the well-being of auditors in the workplace.

Originality/value

This study provides empirical evidence that the CD-RISC 10 is a valid and reliable measure for future assessments of auditor resilience levels.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 5 November 2018

Kenneth J. Smith, David J. Emerson and Charles R. Boster

The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric…

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Abstract

Purpose

The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance.

Design/methodology/approach

The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis.

Findings

The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale.

Research limitations/implications

While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings.

Practical implications

This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved.

Originality/value

The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.

Details

Managerial Auditing Journal, vol. 33 no. 8/9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 June 2001

W. David Salisbury, Rodney A. Pearson, Allison W. Pearson and David W. Miller

While Web‐based consumer activity is poised on the brink of dramatic growth, concerns about security have the potential to limit this growth by arousing shopper’s concerns about…

15974

Abstract

While Web‐based consumer activity is poised on the brink of dramatic growth, concerns about security have the potential to limit this growth by arousing shopper’s concerns about the Web‐based channel. One key aspect to consumer participation in Web commerce may be the extent to which they perceive risk to their sensitive information. This study describes the creation of a scale to measure perceived Web security. We apply the scale in a causal model to investigate the relative impact of beliefs about Web shopping on intent to purchase products using the World Wide Web. Data from two samples is used to develop the scale and to perform the causal analysis. Our findings indicate the favorable psychometric properties of the scale, and the causal analysis from our sample indicates that security is a greater influence on intent to purchase using the Web than is the ease and utility of purchasing products.

Details

Industrial Management & Data Systems, vol. 101 no. 4
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 8 April 2014

Malin Arvidson, Fraser Battye and David Salisbury

This paper seeks to illustrate the social and economic impact of services delivered by a small charity to families affected by post-natal depression (PND). It highlights…

1902

Abstract

Purpose

This paper seeks to illustrate the social and economic impact of services delivered by a small charity to families affected by post-natal depression (PND). It highlights challenges and offers insights to the meaning of “social value” and “value for money” for commissioners of public health services. This has relevance for the introduction of new policies regarding commissioning.

Design/methodology/approach

The analysis is based on a social return on investment (SROI) approach. Evidence was gathered from quantitative data, interviews and a literature review. The analysis examined short-, medium- and long-term effects, and attributed monetary values to social outcomes.

Findings

The service provides a return of £6.50 for every £1 invested. The analysis established outcomes for service users and long-term impacts on families and children. It illustrated how these services are important in achieving more appropriate service responses, providing value for money to the NHS. Findings also relate to the definition of “social value” and “value for money”.

Research limitations/implications

There is no common accepted method for identifying financial values for a number of the benefits identified in this analysis. By being transparent in how the analysis was carried out, the paper encourages further critical thinking in this area.

Practical implications

Engaging commissioners in this type of analysis may assist them in the use of economic evaluation that includes social values as an input to decision making.

Originality/value

The paper contributes to the understanding of “social value” and “value for money” in the context of public services. This is of importance given that the Social Value Act and “Open Public Services” reform are being implemented in the UK.

Details

International Journal of Public Sector Management, vol. 27 no. 3
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 1 May 1992

James Creelman

Discusses “Welcome Host”, the programme launched by the Wales Tourist Board which aims to provide whole communities with the customer care skills required to deliver service…

796

Abstract

Discusses “Welcome Host”, the programme launched by the Wales Tourist Board which aims to provide whole communities with the customer care skills required to deliver service excellence to visiting tourists. Outlines the structure of the programme, highlighting the use of seminars and the key focus of such events. Explains the benefits to both participating companies and the tourist. Suggests that “Welcome Host” is raising the image of quality service in the country.

Details

Managing Service Quality: An International Journal, vol. 2 no. 5
Type: Research Article
ISSN: 0960-4529

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Available. Content available
Book part
Publication date: 8 September 2017

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Article
Publication date: 1 January 1988

In its three‐year life, California's Center for Robotic Systems in Microelectronics has set up projects in research and industry. Anna Kochan reports.

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Abstract

In its three‐year life, California's Center for Robotic Systems in Microelectronics has set up projects in research and industry. Anna Kochan reports.

Details

Assembly Automation, vol. 8 no. 1
Type: Research Article
ISSN: 0144-5154

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Book part
Publication date: 29 April 2019

Elizabeth Baker

Mission statements are used for a variety of reasons in organizations, including defining the purpose of the institution, communicating with its stakeholders, shaping its…

Abstract

Mission statements are used for a variety of reasons in organizations, including defining the purpose of the institution, communicating with its stakeholders, shaping its strategic planning process, providing a realistic snapshot of its everyday work, and outlining its future goals or objectives (among many others). For many academic libraries, mission statements are used to showcase resources, services, technologies, and innovations. The purpose of this study is to examine the mission statements of libraries that have won the ACRL Excellence in Libraries Award and analyze whether (or not) the winning libraries used innovation to create a distinct environment that was reflected through their mission statements. The study uses the work of Pearce and David (1987) to determine what elements are included in the mission statements. This chapter utilizes qualitative methodology in the study.

Pearce and David (1987) outline eight elements found in mission statements: target customer; principal products/services; geographic domain; core technologies; survival, growth, or profit; company philosophy; self-concept; and public image. This qualitative study finds that the mission statements of the academic libraries collectively included seven of the elements, omitting survival, growth, or profit universally. Also, the inclusion of these elements allows many of the libraries to create their unique description, unveiling a commitment to innovation.

As an original research study, this chapter adds a unique perspective to the concept of innovation in academic libraries, particularly as it examines the mission statements of award-winning libraries to determine if innovation is found in these foundational documents.

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Case study
Publication date: 12 December 2024

David F. Jorgensen, Catherine Hall, Ronei Leonel, Marina Nixon and Ryan Schill

This paper aims to draw its foundation from primary and secondary data sources. The primary data were derived through extensive interviews with the case protagonists and close…

Abstract

Research methodology

This paper aims to draw its foundation from primary and secondary data sources. The primary data were derived through extensive interviews with the case protagonists and close observations of the settings and situations described in the case. These were further supplemented by secondary data, collated to enhance the depth and context of the case, aiding in a more comprehensive understanding for the reader. ChatGPT was used in rewriting some sections of the case and in developing the instructor manual, particularly with ideation and ideal student answers. The research team very carefully scrutinized and heavily edited all sections to ensure correctness.

Case overview/synopsis

This case chronicles the journey of two close friends, Sean and Connor, from their time as finance students at Brigham Young University (BYU) in Provo, Utah to budding entrepreneurs within the community. Anchored in their passion for Indian cuisine, they envisioned Mumbai Express as an innovative culinary enterprise seeking to offer authentic Indian food through an affordable quick-service model. They aimed to address common pain points often associated with restaurant dining, particularly in the local community. Internal factors such as developing their signature dish, Chicken-Tikka-Masala (CTM) and external factors such as COVID-19 created barriers for Mumbai Express along the way, including opening the restaurant and keeping it afloat. Reflecting on why the restaurant closed, students will be challenged to step into the shoes of aspiring entrepreneurs to understand the dynamics of Mumbai Express’ ultimate failure.

Complexity academic level

This case is well-suited for use in sophomore or junior undergraduate courses in entrepreneurship, especially those emphasizing concepts like the minimum viable product (MVP) and differing emotional equity within partnerships.

Details

The CASE Journal, vol. ahead-of-print no. ahead-of-print
Type: Case Study
ISSN: 1544-9106

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