James P. Guthrie, Charles Joseph Coate and Catherine E. Schwoerer
Using instrumentation grounded in the “Big Five” theoretical framework, this paper empirically examines personality as a predictor of career strategy behavior. Results support…
Abstract
Using instrumentation grounded in the “Big Five” theoretical framework, this paper empirically examines personality as a predictor of career strategy behavior. Results support expectations that some aspects of personality (e.g. being extroverted or sociable) are associated with greater use of strategies involving relationships with others (e.g. seeking mentoring relationships). Other results indicate an association between personality dimensions (e.g. “openness to experience” or “intellectance”) and more self‐directed career strategies (e.g. developing skill/career flexibility). Implications of these results and directions for future study are discussed.
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James P. Guthrie, Ronald A. Ash and Charles D. Stevens
Using data from 1,080 study participants, this study simulates a hiring scenario in which personality measures are used to screen candidates for a hypothetical expatriate (expat…
Abstract
Using data from 1,080 study participants, this study simulates a hiring scenario in which personality measures are used to screen candidates for a hypothetical expatriate (expat) position. On the basis of recent research indicating that selected “big five” personality variables are related to expat assignment success, an expatriate composite score was computed‐based on NEO personality inventory and Hogan personality inventory scale scores. Across these two personality instruments, four samples, and eight selection ratios, a greater proportion of women versus men are consistently “selected”. Statistical tests confirm that the use of personality criteria results in gender being significantly associated with selection outcomes. These results are consistent with arguments that women are dispositionally advantaged with respect to international assignments. These findings contrast sharply with extant evidence indicating that women hold relatively few expat positions.
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Robert Kaše, Jaap Paauwe and Saša Batistič
The purpose of this paper is to offer a perspective on the future of the human resource management (HRM)-performance debate and its prospects for interaction with practice by…
Abstract
Purpose
The purpose of this paper is to offer a perspective on the future of the human resource management (HRM)-performance debate and its prospects for interaction with practice by evaluating the debate's intellectual structure.
Design/methodology/approach
With co-citation analysis the paper examines the intellectual structure that informed the HRM-performance debate. The findings were presented to a group of academics, who have been influential in the development of the debate. In several rounds of a quasi-Delphi interaction they discussed the state of the art, future development of the debate, upcoming theoretical sources of inspiration and topics on which they (dis)agreed.
Findings
The dominant knowledge domain is built upon resource-based view, social exchange theory, human capital theory, institutional theory and critical perspective. It became well established in the mid 1990s, when the strategic HRM domain merged with the high performance work systems domain, thus forming the conceptual backbone of the debate. More recently the debate has been informed by review studies, meta-analyses and critical reflections on the current methodological paradigms, which is aligned with the debate's life cycle stage.
Originality/value
The paper highlights the theoretical foundations of the HRM-performance debate and gives valuable suggestions on how to take the field forward along with important implications for researchers and their relationship with the business community.
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Garry D. Carnegie and Christopher J. Napier
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…
Abstract
Purpose
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.
Design/methodology/approach
The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.
Findings
The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.
Research limitations/implications
The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.
Originality/value
The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.
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In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new…
Abstract
Purpose
In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue.
Design/methodology/approach
This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future.
Findings
We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world.
Research limitations/implications
This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants.
Originality/value
We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.
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Sally R. Ross, Lynn L. Ridinger and Jacquelyn Cuneen
This study presents an analysis of the evolution of advertising's portrayal of women in motorsport. The construct of source credibility is examined and used as a framework to…
Abstract
This study presents an analysis of the evolution of advertising's portrayal of women in motorsport. The construct of source credibility is examined and used as a framework to better understand the limitations and opportunities of female athlete endorsers in general and female racing car drivers in particular. The advertising images of pioneer drivers Janet Guthrie, Lyn St. James and Sarah Fisher are discussed and compared to that of Danica Patrick, a media star in the Indy Racing League (IRL). Patrick has been successful in capitalising on her expertise and attractiveness to enhance her image and endorse products. Attitudes towards using sex appeal to sell products are presented and discussed.
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John Dumay, James Guthrie and Pina Puntillo
The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of…
Abstract
Purpose
The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of the IC literature by Guthrie et al. (2012, p. 74), who found that the public sector is one of the least addressed areas of IC research.
Design/methodology/approach
This paper presents a structured literature review of public sector IC articles that is as up to date as possible. The authors use and update the dataset from Guthrie et al. (2012) to include another five plus years of data, including seven articles appearing in this special issue.
Findings
The public sector IC has a primary research focus on central government and central government agencies, education (especially universities), Europe (especially Italy and Spain) and empirical research using case studies mainly investigating management control and strategy. It appears public sector IC researchers are firmly entrenched in performative third-stage research, investigating “how” IC works in organisations rather than offering normative solutions.
Research limitations/implications
Three areas offered as a way of forwarding public sector IC research. First, there is a need to expand public sector IC research from beyond the confines of education (university) research. There is also an opportunity for a study to synthesise the findings. Second, there is also a need for more longitudinal research in public sector IC because IC is not an event, but a journey. Third, there is an opportunity for researchers to undertake empirical research with organisations to develop and test IC frameworks and models in specific public sector contexts.
Practical implications
The authors call for researchers to consider helping public sector practitioners implement IC frameworks and models through interventionist research. In keeping with the performative third-stage IC research agenda, interventionist research makes it possible for academic researchers to act as a catalyst for implementing IC frameworks and models in practice.
Originality/value
This paper is a must read for IC researchers wanting to embark on public sector research. The paper outlines how public sector IC research has developed, offers critique and outlines future opportunities for research that has potential impact, rather than concentrating on already well-researched contexts.
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Federica Farneti, James Guthrie and Marcello Canetto
This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and…
Abstract
Purpose
This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and evolution.
Design/methodology/approach
Through a case study analysis, the authors examine 10 years of social reports by one “best practice” Italian provincial government. The authors use content analysis to quantify the level of social and environmental disclosures and use a coding instrument based on the GRI guidelines. The authors use legitimacy theory as a framework.
Findings
The level of disclosure increased over the 10-year period, and the type of disclosures became more detailed. However, many of the economic, social and environmental elements set out in the Global Reporting Initiative (GRI) guidelines were not disclosed. Moreover, the social report was contingent on a few key factors. The authors find that there has been a decline in interest in social reports by local governments in Italy, suggesting that voluntary disclosure was perhaps a fad that no longer is of interest in Italian local government.
Research limitations/implications
This research is one case study so the findings are not generalisable. The findings suggest that there is a need for regulation in non-financial information disclosures, as the disclosures in the case study organisation were very much at the discretion of the organisation. This has implications for policymakers.
Originality/value
Unlike prior studies, this study takes a longitudinal approach to voluntary disclosure of non-financial information and focusses on the under-explored context of public sector organisations.
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Tri Jatmiko Wahyu Prabowo, Philomena Leung and James Guthrie
This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public…
Abstract
This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in relation to five financial management aspects (i.e. market-oriented, budgeting, performance management, financial reporting and auditing systems). However, the reforms are inconsistent with the NPM philosophy of efficiency and effectiveness in public service provisions. By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.
CHRISTINA BOEDKER, JAMES GUTHRIE and SURESH CUGANESAN
The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the…
Abstract
The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the intellectual capital (IC) discourse. This paper discusses the disclosure of IC information, and in particularly human capital information, in an Australian public sector organisation's annual reports. It contrasts and compares the case study organisation's internal IC management issues and practices with its external IC reporting practices. The empirical analysis demonstrates inconsistency between the organisation's internal IC management issues and practices and its external IC reporting practices. It shows that strategically important information about the organisation's management challenges, knowledge resources, KM activities and IC indicators was not disclosed to external stakeholders in the organisation's annual reports. The study exemplifies to external stakeholders the significance of the provision of information on IC and, in particular human capital, and highlights to public policy makers the relevance of extending existing reporting policies to incorporate disclosure requirements for organisations to include information on IC in annual reports.