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The purpose of this paper is to examine analysts’ evaluations of usefulness of KPIs disclosed by UK corporates. The disclosure of KPIs, both financial and non-financial is driven by legislation in the form of the Companies Act 2006. The paper considers two of the key concerns raised with KPI disclosure: a lack of standardisation (leading to inconsistency of calculation) and a lack of external assurance.

A questionnaire was prepared which was used as the basis for semi-structured interviews with senior professional equity analysts. Questions were designed to cover aspects of usefulness and desirability of standardisation to improve consistency and comparability as well as the incremental value of audit firms providing assurance of KPIs.

KPIs are indeed a useful supplement to the financial statements in developing a corporate narrative. Analysts highlighted that a significant amount of this information is released to the market in advance of the Annual Report which performs a confirmatory role. Whilst analysts highlight inconsistencies in calculation methods of KPIs they did not feel that a standard calculation should be prescribed. Further they did not feel that assurance over the calculation would be valuable as they perceived that this would remove the flexibility of companies to select the most appropriate measures.

The paper contributes to the body of research on disclosure by focussing on how the KPI disclosure is used by the intended audience and whether and how the disclosure mechanism may be strengthened.

The findings provide an interface between theory and practice adding to the body of knowledge on disclosure theory and in particular KPI disclosure and how it is used. This will in turn help the standard setters in ensuring that disclosures enhance usefulness.

Insight into the actual usefulness of these measures is important to inform this debate on presentation of the corporate “narrative”. This goes some way to addressing the unanswered questions in Healy and Palepu (2001) and the calls for further qualitative research in the area (Watson et al., 2002).

The purpose of this chapter is to draw attention to employability being an important social innovation that potentially thrives with transformational leadership, partly depending on certain personal characteristics such as managerial role and personality.

The study was carried out among pairs of employees (314) and immediate supervisors (334) working at a large Dutch company that produces building materials. We made use of Linear Regression and Structural Equation Modeling to test our hypothesis and explore our assumptions with regard to the research model.

We have found that transformational leadership is positively related to employee and supervisor ratings of employability. Furthermore, there is some indication that transformational leadership enhances employability in some situations, demonstrating differences between categories of workers with and without a managerial function. Moreover, it appeared that after controlling for personality, only the positive relationship between transformational leadership and supervisor ratings of employability, remained for the workers not having a managerial function.

Our study design comprised a cross-sectional approach and therefore future longitudinal research is necessary to investigate causal relationships between transformational leadership, personality, and employability.

In terms of individual career development practices, our outcomes should be translated into increased attention for aligning leadership style to meet the requirements of all types of employees across the life-span.

By providing more insight into the increased importance of transformational leadership for certain groups of workers, this contribution is intended to come up with opportunities for increasing the employability for different types of workers.

This chapter draws attention to the fact that transformational leadership can be a useful tool for stimulating employability of workers. Worker characteristics such as personality, work role (e.g., managerial role) and other life-span factors always have to be taken into account for a customized approach, given the uniqueness of each and every employee.

The purpose of this paper is to define employability within the psychological literature with a focus upon perceived employability.

To achieve the aim, the paper defines five objectives as follows. First, the paper discusses how employability is interpreted in the psychological literature. Second, the paper defines perceived employability within this literature. Third, the paper goes one step further by comparing the perceived employability approach to other approaches in the psychological field, namely, approaches based on competences and dispositions. The paper concludes with an integration of the three approaches into a process model to demonstrate their interrelationships, which the authors see as the fourth objective. With approach, the paper refers to a specific view on employability, including both definitions and measures, which share significant common ground. Finally, the paper highlights some implications.

The paper concludes that each approach comes with specific advantages and disadvantages. Researchers and practitioners should use an approach according to the general research question one aims to address.

The authors believe to contribute to the employability literature in the following ways. First, the paper raises awareness that not all psychological notions of employability are equal, though they are often treated as such in the literature. Second, the paper highlights how perceived employability is tied to competences and dispositions. That is, though all notions are clearly different, they are also related.

The aim of this survey study among N=180 Dutch teachers was to examine the moderating role of calendar age and proactive personality in the relationships between developmental opportunities, on the one hand, and work engagement and self-perceived employability, on the other. The paper aims to discuss these issues.

Hierarchical regression analyses have been used, illustrated by means of quotes – gathered through open questions in the survey – to support the quantitative findings.

A significant interaction effect between calendar age and developmental opportunities in relation to self-perceived employability, but not to work engagement, has been found, revealing stronger positive effects for developmental opportunities among older workers than among younger ones.

The present study provides a starting-point for further research on professional development in other occupational settings.

The use of age-conscious developmental opportunities is a powerful tool in encouraging life-long learning.

Improvement in teachers’ engagement and employability will enhance their performance, will consequently lead to better pupil performance, and will contribute to the wider status of the profession, meaning that more young talented people will seriously consider working in the field and thereby helping to address the urgent need for more teaching staff.

This study increases the knowledge of professional development among teachers and examines to what extent age and proactivity play a role in this regard. The results of the empirical work challenge dominant views on age-related declines and losses, and invite the authors to continue scholarly work in this field focussing upon long-term intra-individual development.

This mixed-method study aims to contribute to the scholarly debate by outlining an individual-level theoretical framework for public value creation and evaluation that builds upon a social exchange perspective. It provides insights into the normative frames of primary stakeholders in the Dutch care at home sector, that is professionals, managers, clients and informal care providers.

A mixed-method design comprising a customized survey among 349 stakeholders, preceded by 31 in-depth interviews was used.

This empirical work shows differences and similarities in the stakeholders' normative frames revealed via three dimensions of expectations regarding the process of care delivery: personal contact, impact of rules and procedures and communication.

These differences in interpretation have implications for the measurement and evaluation of public value creation.

By statistically and methodologically exploring the different expectations' scales that are developed, we intend to work toward a measure for public value creation, which can be used in future empirical work.

The aging workforce is becoming an increasingly important topic in today’s labor market. However, most scientific research and organizational policies focus on chronological age as the main determinant of successful aging. Based on life span developmental theories – primarily socioemotional selectivity theory and motivational theory of life span development – the purpose of this paper is to test the added value of using subjective age – in terms of remaining opportunities and remaining time – over and above chronological age in their associations with motivation at work and motivation to work.

Workers from five different divisions throughout the Netherlands (n=186) from a taxi company participated in the survey study.

The results from the regression analyses and structural equation modeling analyses support the hypotheses: when subjective age was included in the models, chronological age was virtually unrelated to workers’ intrinsic motivation, extrinsic motivation, and motivation to continue to work for one’s organization. Moreover, subjective age was strongly related to work motivation. Specifically, workers who perceived many remaining opportunities were more intrinsically and extrinsically motivated, and those who perceived a lot of remaining time were more motivated across the board.

The findings indicate that subjective age is an important concept to include in studies focussing on successful aging, thereby contributing to life span developmental theories. Further implications for research and practice are discussed.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

When a firm implements certain HR practices, different employees attribute different motives and intentions to the firm with regard to those HR practices. Research on HR attributions has made progress toward understanding the relationship between HR practices and employee outcomes from a process perspective. However, this research is still fragmented and lacks a systematic typology of the different types of HR attributions and a compelling organizing research framework. Furthermore, a number of research gaps and opportunities have emerged regarding the nomological net of employee HR attributions. To address the gaps and capitalize on the opportunities, the authors propose an overarching theory-driven multi-level framework that guides the choice of the antecedents and outcomes of employee HR attributions and explains their relationships along with both mediating and moderating mechanisms. Drawing on signaling theory embedded in the proposed framework, the authors identify and categorize various antecedents of employee HR attributions to explain their relationships. The authors also use several additional theories such as social exchange and the job demands–resources model included in their review to identify and categorize various outcomes of employee HR attributions across levels of analysis (i.e., individual, collective [team/group/unit], organization) and explain their relationships. In addition, the proposed framework explains how individual-level employee HR attributions emerge at the collective level and influence collective processes and outcomes. The authors end their review by pinpointing future research needs and discussing related future research directions.

By relying on a sustainable career perspective and recent studies on senior employees’ late career phase, this study aims to examine senior (50+) nurses’ late career narratives in the context of extending retirement age. Given the current global nursing shortage, there is a pressing need to find ways on how to promote longer and sustainable careers in the health-care field. Yet, there is limited knowledge about the extended late career phase of senior nurses.

Empirical data were derived from 22 interviews collected among senior (50+) nursing professionals working in a Finnish university hospital. The qualitative interview data were analysed using a narrative analysis method. As a result of the narrative analysis, four career narratives were constructed.

The findings demonstrated that senior nurses’ late career narratives differed in terms of late career aspirations, constraints, mobility and active agency of one’s own career. The identified career narratives indicate that the building blocks of sustainable late careers in the context of extending retirement age are diverse.

The qualitative interview data were restricted to senior nurses working in one university hospital. Interviews were conducted on site and some nurses were called away leaving some of the interviews shorter than expected.

To support sustainable late careers requires that attention be based on the whole career ecosystem covering individual, organizational and societal aspects and how they are intertwined together.

So far, few studies have investigated the extended late career phase of senior employees in the context of a changing career landscape.

An employee engagement/disengagement typology is presented to visually illustrate their possible constructive and destructive effects within the workplace, and identify some of the contextual drivers that may lead to these occurrences.

A narrative literature review was conducted during 2020–2023 to gain a comprehensive overview of employee engagement and disengagement processes and theories since 1990. Content analysis enabled the findings to be grouped into their destructive and constructive behavioural effects to produce a new typology.

The typology shows that not all employee engagement is constructive and that not all disengagement is destructive. This more accurately reflects organisational life. Destructive employee engagement in particular, demonstrates that there can be “too-much-of-a-good-thing”.

The typology may help inform future research designs to further understand the impact of contextual factors on both constructs, the pluralist interests involved and which interventions are likely to encourage constructive engagement and disengagement within specific contexts.

It is recommended that employee engagement and disengagement are incorporated into leadership and management training and that practices to foster constructive employee engagement (or permit temporary constructive disengagement to allow recovery) endorse the principles of mutuality and reciprocity. Interventions to prevent destructive employee engagement and disengagement are also advisable, particularly when there are adverse internal and external contextual issues which risk disengagement.

The typology is the first to classify engaged and disengaged behaviours within the workplace across two dimensions. In doing so, this helps to evaluate employee engagement and disengagement theory by challenging the normative assumptions held within these constructs. This categorisation more accurately represents both constructs and visually illustrates that within the workplace, not only is employee engagement sometimes destructive but also that sometimes disengagement is constructive. Furthermore, it demonstrates that purposive destructive employee disengagement responses may be passive or active.