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The purpose of this paper is to investigate the moderating role of goal conflict in the relationship between the contents of managers’ personal work goals and occupational well-being (burnout and work engagement). Eight goal categories (organization, competence, well-being, career-ending, progression, prestige, job change, and employment contract) described the contents of goals. Goal conflict reflected the degree to which a personal work goal was perceived to interfere with other life domains.

The data were drawn from a study directed to Finnish managers in 2009 (n=806). General linear models were conducted to investigate the associations between goal content categories and occupational well-being and to test whether goal conflict moderates the relationship between goal content categories and occupational well-being.

Career-ending goals related to significantly higher burnout than progression goals. Participants with organization, competence, or progression goals reported the highest goal conflict, whereas participants with well-being, career-ending, or job change goals reported lower goal conflict. Goal conflict was found to have a moderating role: in a high-goal conflict situation, participants with organizational, competence, and progression goals reported lower occupational well-being, whereas participants with job change goals reported higher occupational well-being.

The research highlights that both the contents and appraisals (e.g. goal conflict) of personal work goals should be taken into account when investigating the relationship between personal goals and well-being at work.

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

The purpose of this paper is to examine the outcomes of reflective practices in services. The paper contributes to the current understanding of the relationship between reflective practice and outcomes by presenting a description of the internal (i.e. what kind of reflection is required to attain the desired outcomes) and external (i.e. under what kind of circumstances does reflection result in the desired outcomes) factors of reflective practices.

The results of this investigation are based on a mixed-method research approach that utilises both quantitative and qualitative data collection methods.

According to the results, reflective practices are indeed connected to outcomes. Reflective practices foster better outcomes when they are more explicit and targeted through different organisational levels. The role of performance management and measurement is important in connecting the reflective practices with performance. Performance management must be considered as a communication and social system that allows the employees to discuss the learning and development process as a part of the results.

As a practical contribution, the results of the research may help professionals begin to understand that leveraging reflective practices may aid an organisation in achieving its desired outcomes.

Hitherto, studies that discuss the interphase of reflective practices and outcomes have mainly been theoretical considerations or surveys that lack an in-depth understanding of how the different methods operate in a real-life context. When focusing on the previous research, it is clear that in-depth empirical studies are needed to achieve a deeper understanding of the mechanisms and arrangements that connect reflective practice and outcomes. This research addresses this research gap by examining the outcomes of reflective practices in services.