JOHN PARKINSON and SIMON TAGGAR
This study looked at the impact on return‐on‐assets (ROA) of aligning budgeting and human resource management (HRM) practices with strategy. A Lisrel model was tested on 79 large…
Abstract
This study looked at the impact on return‐on‐assets (ROA) of aligning budgeting and human resource management (HRM) practices with strategy. A Lisrel model was tested on 79 large Canadian and U.S. firms. Although HR policy alignment was positively associated with ROA, budgetary alignment was only positively associated with ROA in conjunction with process participation. That is, organisations performed best when the budgets were aligned with the mission of the organisation and numerous levels of the organisation had the opportunity to participate in strategy formation. Furthermore, aligned budgets did not ameliorate the negative affects of implementing a non‐participatory process of strategy formation.
Simon Taggar, Heather MacDonald and Lorne Sulsky
This response addresses the central issues raised by the commentaries on our earlier chapter. The intent here is to clarify issues that may have been insufficiently explicated in…
Abstract
This response addresses the central issues raised by the commentaries on our earlier chapter. The intent here is to clarify issues that may have been insufficiently explicated in our original treaties. These include the distinction between core and other employee groups, the importance of horizontal fit among the human resources management (HRM) practices, and the importance of job analysis principles when considering innovative activities throughout firms.
Simon Taggar and Lisa K. J. Kuron
Individuals normally make fairness judgements when experiencing negative outcomes on an important task, such as finding employment. Fairness is an affect-laden subjective…
Abstract
Purpose
Individuals normally make fairness judgements when experiencing negative outcomes on an important task, such as finding employment. Fairness is an affect-laden subjective experience. Perceptions of injustice can cause resource depletion in unemployed job seekers, potentially leading to reduced self-regulation. The purpose of this paper is to investigate the role of: first, justice perceptions during a job search and their impact on job search self-efficacy (JSSE); second, the mediating role of JSSE between justice perceptions and job search strategies; and third, associations between job search strategies and quantity and quality of job search behavior.
Design/methodology/approach
Unemployed individuals (n=254) who were actively searching for a job reported on their past job search experiences with respect to justice, completed measures of JSSE, and reported recent job search behavior.
Findings
Results reveal the potentially harmful impact of perceived injustice on job search strategies and the mediating role of JSSE, a self-regulatory construct and an important resource when looking for a job. Specifically, perceived injustice is negatively associated with JSSE. Reduced JSSE is associated with a haphazard job search strategy and less likelihood of exploratory and focussed strategies. A haphazard job search strategy is associated with making fewer job applications and poor decision making. Conversely, perceived justice is associated with higher JSSE and exploratory and focussed job search strategies. These two strategies are generally associated with higher quality job search behavior.
Research limitations/implications
There are two major limitations. First, while grounded in social-cognitive theory of self-regulation and conservation of resources (COR) theory, a cross-sectional research design limits determination of causality in the model of JSSE as a central social-cognitive mechanism explaining how justice impacts job search strategies. Second, some results may be conservative because social desirability may have restricted the range of negative responses.
Practical implications
This study provides insights to individuals who are supporting job seekers (e.g. career counselors, coaches, employers, and social networks). Specifically, interventions aimed at reducing perceptions of injustice, increasing JSSE, and improving job search strategies and behavior may ameliorate the damaging impact of perceived injustice.
Originality/value
This study is the first to examine perceived justice in the job search process using social-cognitive theory of self-regulation and COR theory. Moreover, we provide further validation to a relatively new and under-researched job search strategy typology by linking the strategies to the quantity and quality of job search behaviors.
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Simon Taggar, Lorne Sulsky and Heather MacDonald
This chapter presents a contextual model of human resources management (HRM). The hallmarks of this model are that (1) the most advantageous HRM practices vary conditionally upon…
Abstract
This chapter presents a contextual model of human resources management (HRM). The hallmarks of this model are that (1) the most advantageous HRM practices vary conditionally upon strategic considerations; (2) each organization has multiple substrategies within it, and each substrategy is aligned with a unique bundle of HRM practices; (3) within each organization, three substrategies are associated with three subsystems; and (4) in terms of contributing to sustainable competitive advantage, the innovation subsystem is the most valuable regardless of the organization in question.
Simon Taggar and John Parkinson
The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research.
Abstract
Purpose
The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research.
Design/methodology/approach
The paper is structured as a literature review of the personality testing area, with particular emphasis on its application in accounting research.
Findings
The idea of personality impacting accounting has received some attention in recent years. However, it is an understudied area and the research to date is somewhat inconclusive. The findings are that over the last decade personality psychologists have made significant advances in personality theory and measurement. This paper summarizes: the theory of personality; the two most common personality typologies (i.e. the Jungian psychology‐based Myers‐Briggs Type Indicator (MBTI) and the Five Factor Model (FFM); and discusses the application of personality in accounting research.
Research limitations/implications
It is somewhat problematical to draw precise boundaries that include all relevant studies, and yet exclude appropriately distant ones, as there are a number of constructs that may, or may not, be considered to be “personality”. Another limitation is that the research studies published so far do not all agree one with another.
Practical implications
The conclusion reached is that, while there is a role for personality/accounting research using both MBTI and FFM, research using the FFM is particularly important for analytical and predictive research in this area and to triangulate previous MBTI studies.
Originality/value
As a literature review, there is little that is intrinsically new here, but the juxtaposition of different approaches and findings will be informative to researchers in the area and, to a lesser extent, practitioners.
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Christopher K. Bart, Nick Bontis and Simon Taggar
A relationship between mission and organizational performance was modeled by drawing on previous research. The model was tested with data from 83 large Canadian and US…
Abstract
A relationship between mission and organizational performance was modeled by drawing on previous research. The model was tested with data from 83 large Canadian and US organizations. We found that mission statements can affect financial performance, however, not as one might have anticipated initially. Several mediating elements were observed to exist. For instance, “commitment to the mission” and the “degree to which an organization aligns its internal structure, policies and procedures with its mission” were both found to be positively associated with “employee behavior”. It was this latter variable which was observed, in turn, to have the most direct relationship with financial performance.
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Simon Taggar and Victor Y. Haines
The purpose of this study is to address two gaps in the existing literature. The first is why some team members have peers depend on them for material, information, and support…
Abstract
Purpose
The purpose of this study is to address two gaps in the existing literature. The first is why some team members have peers depend on them for material, information, and support (referred to as initiated task interdependence) more so than do others, ceteris paribus. The second is the appropriateness of initiated interdependence given a team's composition.
Design/methodology/approach
In an ex post facto field study, task interdependence in 267 members of 18 intact teams were examined. The teams worked on complex and inherently interdependent tasks in a high‐technology manufacturing organization.
Findings
Whether team members perceived initiated task interdependence was explained by the degree to which members themselves depend on their peers (received interdependence), team members' belief in the value of teamwork, and team members' self‐efficacy for teamwork. As predicted, both collectivism and past job performance were associated with self‐efficacy for teamwork. The relationship between initiated interdependence and individual effectiveness was moderated by the team's collectivist orientation, such that team members were considered relatively effective by their peers when they were high in initiated task interdependence and when their team was composed of collectivists; or when they were low in initiated interdependence and when their team was composed of individualists.
Research limitations/implications
Although a one‐factor test suggests that common method bias is not an overriding concern in interpreting our findings, the possibility of common method bias inflating the associates tested cannot be rules out. Also, we cannot say with certainty that exogenous variables “caused” changes in endogenous variables.
Practical implications
Study findings suggest ways to resolve a lack of task interdependence and the importance of team composition when considering peer performance ratings.
Originality/value
This paper offers a significant contribution to the literature on task interdependence and person‐group fit.
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Mark D. Agars is an associate professor of psychology at California State University, San Bernardino. He received his Ph.D. from the Pennsylvania State University in industrial…
Abstract
Mark D. Agars is an associate professor of psychology at California State University, San Bernardino. He received his Ph.D. from the Pennsylvania State University in industrial and organizational psychology, where he worked with James L. Farr.