This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000001020. When citing the…
Abstract
This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000001020. When citing the article, please cite: Olive C. Schmidenberg, John L. Cordery, (1990), “Managing Employee Assistance Programmes”, Employee Relations, Vol. 12 Iss: 1, pp. 7 - 12.
Using current Australian experience as a reference point, the costsand benefits of multi‐skilling are critically analysed. First, anattempt is made to identify key organisational…
Abstract
Using current Australian experience as a reference point, the costs and benefits of multi‐skilling are critically analysed. First, an attempt is made to identify key organisational elements involved in programmes of multi‐skilling at enterprise level. Secondly, some of the proposed benefits and possible costs associated with such developments are identified and discussed. Finally, some suggestions for future research and practice in the area are raised.
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Olive C. Schmidenberg and John L. Cordery
An in‐depth, qualitative study of managers andaccountants in a large Australian metropolitanbanking organisation investigated the problemsexperienced by those responsible for…
Abstract
An in‐depth, qualitative study of managers and accountants in a large Australian metropolitan banking organisation investigated the problems experienced by those responsible for the implementation of their organisation′s Employee Assistance Programme (EAP) guidelines. Two major elements were found to work against the EAP′s comfortable integration, and hence its utilisation, in the organisation. These related to the supervisor′s role in the diagnosis of alcohol‐related poor performance and the early intervention objective of the EAP. Findings are discussed in relation to their implications for successful implementation of EAPs, notably the need for the tailoring of EAP guidelines to make them compatible with existing organisational systems (e.g. formal and informal performance appraisal procedures) as well as with managerial practices normal to the organisation′s culture.
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Amy Wei Tian, John Cordery and Jos Gamble
The purpose of this paper is to empirically examine the effect of human resource management (HRM) practices on employees’ organisational job embeddedness and job performance…
Abstract
Purpose
The purpose of this paper is to empirically examine the effect of human resource management (HRM) practices on employees’ organisational job embeddedness and job performance. Following the ability-motivation-opportunity (AMO) model of HRM, the authors predicted that ability-, motivation- and opportunity-enhancing HRM practices would relate to fit, links and sacrifice components of job embeddedness, with these components mediating the relationship between HRM and employee job performance.
Design/methodology/approach
Data were collected from a matched sample of 197 Chinese state-own firm employees and their supervisors. Multiple mediation test was used to test direct and mediating effects.
Findings
Results indicated that HRM practices contribute to the creation and development of embeddedness, and the improvement of job performance. The job embeddedness components of fit, links and sacrifice were found to mediate the HRM-job performance relationship. The results suggest that organisations can proactively enhance both embeddedness and employee performance through implementing appropriate HRM practices.
Research limitations/implications
While this study makes a contribution to the understanding of the relationship between HRM practices, employees’ organisational job embeddedness, the authors collected most of the data during one time period.
Originality/value
Directly addressing these theoretical and methodological issues, the study makes two key contributions to the HRM and job embeddedness literatures. First, the authors found that the HR practices will directly influence employees’ job embeddedness. Second, the authors extend the scope of the AMO framework of HR by proposing that job embeddedness dimensions as important mediators in the HRM-job performance relationship.
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Ernesto Tavoletti and Vas Taras
This study aims to offer a bibliometric analysis of the already substantial and growing literature on global virtual teams (GVTs).
Abstract
Purpose
This study aims to offer a bibliometric analysis of the already substantial and growing literature on global virtual teams (GVTs).
Design/methodology/approach
Using a systematic literature review approach, it identifies all articles in the Web of Science from 1999 to 2021 that include the term GVTs (in the title, the abstract or keywords) and finds 175 articles. The VOSviewer software was applied to analyze the bibliometric data.
Findings
The analysis revealed three dialogizing research clusters in the GVTs literature: a pioneering management information systems and organizational cluster, a general management cluster and a growing international management and behavioural studies cluster. Furthermore, it highlights the most cited articles, authors, journals and nations, and the network of strong and weak links regarding co-authorships and co-citations. Additionally, this study shows a change in research patterns regarding topics, journals and disciplinary approaches from 1999 to 2021. Finally, the analysis illustrates the position and centrality in the network of the most relevant actors.
Practical implications
The findings can guide management practitioners, educators and researchers to the most meaningful clusters of publications on GVTs, and help navigate and make sense of the vast body of the available literature. The importance of GVTs has been growing in the past two decades, and Covid-19 has accelerated the trend.
Originality/value
This study provides an updated and comprehensive systematic literature review on GVTs. To the best of the authors’ knowledge, it is also the first systematic literature review and bibliometry on GVTs. It concludes by suggesting future research paths.
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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Ken McPhail and Carolyn J. Cordery
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the…
Abstract
Purpose
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.
Design/methodology/approach
The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. The authors draw on Burrell and Morgan’s (1979) framework in order to explore the ontological and epistemological blinkers that have limited the attempts to explore accounting from a theological perspective.
Findings
The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial SI remain – that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.
Research limitations/implications
As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. The authors have sought to reduce these by drawing on a wide range of sources, critical analysis and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.
Originality/value
In drawing on both an original SI guest editor and a scholar for whom the 2004 SI has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.
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Carolyn J. Cordery, David Hay and Sione Taufa
The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit…
Abstract
Purpose
The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit quality with respect to Pacific Island nations’ governmental reporting to investigate ways to improve accountability in a region that is economically and environmentally challenged.
Design/methodology/approach
The authors examine whether audit quality in Pacific Island nations is associated with the practical arrangements of Supreme Audit Institutions (SAIs), taking into account external factors. The “practical arrangements” include the independence of a SAI (regarding its staffing and funding) and also the requirement for it to report to the Executive. The financial setting in each jurisdiction has been seen to impact the quality of financial reporting and auditing. The authors examine mediating factors such as income, political stability and education that may also impact audit quality. This study uses publicly available databases as well as jurisdictional annual reports and the associated audit opinions and management letters (where available). Jurisdictional reports on public financial management were also analysed.
Findings
The authors find that public sector audit quality is low in many Pacific countries, concluding that public accountability is impaired. While the authors recommend changes to the practical arrangements that can improve audit quality, the mediating factors also impact audit quality. They argue that a renewed focus on financial capability could enhance public accountability in these nations, but there are limiting factors that are difficult to overcome.
Practical implications
There are problems in providing accountability for public sector activities in Pacific nations. The authors suggest that improvements to the appointment and funding of SAIs to enhance their independence will help to reduce these issues.
Originality/value
The authors present a framework for analysing SAIs’ practical arrangements and audit quality that includes variables that may mediate the effects of these practical arrangements. They apply the model to 20 Pacific jurisdictions, showing that the practical arrangements of a SAI directly impact audit quality. Nevertheless, there are instances where audit quality is poor despite good practical arrangements, implying that mediating factors also play a substantial role in determining audit quality of a SAI.
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Bronwyn Howell and Carolyn Cordery
Policy reforms to primary health care delivery in New Zealand required government-funded firms overseeing care delivery to be constituted as nonprofit entities with governance…
Abstract
Policy reforms to primary health care delivery in New Zealand required government-funded firms overseeing care delivery to be constituted as nonprofit entities with governance shared between consumers and producers. This paper examines the consumer and producer interests in these firmsʼ allocation of ownership and control utilising theories of competition. Consistent with pre-reform patterns of ownership and control, provider interests appear to have exerted effective control over these entitiesʼ formation and governance in all but a few cases where community (consumer) control pre-existed. Their ability to do so is implied from the absence of a defined ownership stake and the changes to incentives facing the different stakeholding groups. It appears that the pre-existing patterns will prevail and further intervention will be required if policy-makers are to achieve their underlying aims.