Pub Date : 2022-07-08DOI: 10.1108/bjm-11-2021-0422
Mobina Farasat, Akbari Azam, Hassan Imam, H. Hassan
PurposeThe purpose of this study is to examine how and when supervisors’ bottom-line mentality (BLM) influences workplace cheating behavior. Specifically, the authors draw upon social exchange theory (Blau, 1964) and the negative reciprocity norm (Gouldner, 1960) argument, to explain that supervisor BLM is likely related to organizational cynicism and subsequently those employees may engage in cheating behavior as a way to make things even with the organization. Furthermore, the authors theorized that organizational cynicism and supervisors’ BLM via organizational cynicism, increase cheating behavior among employees with a weak moral identity.Design/methodology/approachTo test the current model, the authors collected data from 232 employees working in various Pakistani firms.FindingsThe results affirmed the authors’ moderated-mediation model. The positive indirect effects of supervisors’ BLM on workplace cheating behavior, through organizational cynicism, are moderated by employees’ moral identity.Originality/valueThis is the first study that examine the mediating and moderating role of organizational cynicism and employees’ moral identity in the relationship between supervisors’ BLM and workplace cheating behavior.
{"title":"Linking supervisors’ bottom-line mentality to workplace cheating behavior: examining the mediating and moderating role of organizational cynicism and moral identity","authors":"Mobina Farasat, Akbari Azam, Hassan Imam, H. Hassan","doi":"10.1108/bjm-11-2021-0422","DOIUrl":"https://doi.org/10.1108/bjm-11-2021-0422","url":null,"abstract":"PurposeThe purpose of this study is to examine how and when supervisors’ bottom-line mentality (BLM) influences workplace cheating behavior. Specifically, the authors draw upon social exchange theory (Blau, 1964) and the negative reciprocity norm (Gouldner, 1960) argument, to explain that supervisor BLM is likely related to organizational cynicism and subsequently those employees may engage in cheating behavior as a way to make things even with the organization. Furthermore, the authors theorized that organizational cynicism and supervisors’ BLM via organizational cynicism, increase cheating behavior among employees with a weak moral identity.Design/methodology/approachTo test the current model, the authors collected data from 232 employees working in various Pakistani firms.FindingsThe results affirmed the authors’ moderated-mediation model. The positive indirect effects of supervisors’ BLM on workplace cheating behavior, through organizational cynicism, are moderated by employees’ moral identity.Originality/valueThis is the first study that examine the mediating and moderating role of organizational cynicism and employees’ moral identity in the relationship between supervisors’ BLM and workplace cheating behavior.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42117771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-30DOI: 10.1108/bjm-03-2022-0112
Modesta Morkevičiūtė, A. Endriulaitienė
PurposeEarlier authors suggested that a combination of different factors leads to the development of work addiction, hereby indicating that no single perspective is enough to fully understand this phenomenon. Hence, the aim of this study was to examine the moderating role of perceived work addiction of managers in the relationship between employees' perfectionism and work addiction.Design/methodology/approachThe present cross-sectional study was conducted on a convenience sample of 964 workers from different organizations in Lithuania. Data were collected by means of online self-administered questionnaires. To test the moderating effect, a covariance-based structural equation modeling (CB-SEM) path analysis was performed.FindingsAt the level of bivariate correlations, both self-oriented and socially prescribed perfectionism showed positive links with employees' work addiction. However, in structural equation models only self-oriented perfectionism was related to higher levels of work addiction. Further, although the results of the study did not confirm the assumption about the moderating effect of perceived work addiction of managers on the relationship between employees' self-oriented perfectionism and work addiction, the results showed that a positive relationship between employees' socially prescribed perfectionism and work addiction was strongest when a manager was perceived to be highly addicted to work.Originality/valueThe study enriched understanding of the roots of work addiction by employing trait activation theory (Tett and Burnett, 2003) and explaining how both dispositional and contextual factors interacted in predicting this phenomenon.
{"title":"Moderating role of perceived work addiction of managers in the relationship between employees' perfectionism and work addiction: a trait activation theory perspective","authors":"Modesta Morkevičiūtė, A. Endriulaitienė","doi":"10.1108/bjm-03-2022-0112","DOIUrl":"https://doi.org/10.1108/bjm-03-2022-0112","url":null,"abstract":"PurposeEarlier authors suggested that a combination of different factors leads to the development of work addiction, hereby indicating that no single perspective is enough to fully understand this phenomenon. Hence, the aim of this study was to examine the moderating role of perceived work addiction of managers in the relationship between employees' perfectionism and work addiction.Design/methodology/approachThe present cross-sectional study was conducted on a convenience sample of 964 workers from different organizations in Lithuania. Data were collected by means of online self-administered questionnaires. To test the moderating effect, a covariance-based structural equation modeling (CB-SEM) path analysis was performed.FindingsAt the level of bivariate correlations, both self-oriented and socially prescribed perfectionism showed positive links with employees' work addiction. However, in structural equation models only self-oriented perfectionism was related to higher levels of work addiction. Further, although the results of the study did not confirm the assumption about the moderating effect of perceived work addiction of managers on the relationship between employees' self-oriented perfectionism and work addiction, the results showed that a positive relationship between employees' socially prescribed perfectionism and work addiction was strongest when a manager was perceived to be highly addicted to work.Originality/valueThe study enriched understanding of the roots of work addiction by employing trait activation theory (Tett and Burnett, 2003) and explaining how both dispositional and contextual factors interacted in predicting this phenomenon.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47653448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-22DOI: 10.1108/bjm-09-2021-0360
Xijin Zhong, Liuyang Ren, Xiaojie Wu
PurposeBased on socioemotional wealth theory, the authors explore the impact of founder domination (with the founder as the chairman or CEO) on the earnings management activities of family firms and examine the moderating effect of the industry environment on the above relationship.Design/methodology/approachBased on the multivariate regression model, the authors test the theoretical view on the empirical data of Chinese family-owned listed companies.FindingsThe authors propose and find that under founder domination, family firms are unlikely to engage in earnings management activities. Furthermore, the authors find that industry growth enhances the above relationship, while industry competition weakens it.Originality/valueFirst, by clarifying the importance and heterogeneous impacts of the founder serving as chairman or CEO on China's family firms' earnings management, this research contributes to a fuller understanding of the impact of founder domination on the business activities of firms, especially family firms. Second, the authors contribute to the literature that examines the antecedents of earnings management, particularly in family firms. Third, the authors contribute to the study of the boundary conditions of the “founder domination-firms’ business activities” framework.
{"title":"Founder domination, industry environment, and family firms' earnings management","authors":"Xijin Zhong, Liuyang Ren, Xiaojie Wu","doi":"10.1108/bjm-09-2021-0360","DOIUrl":"https://doi.org/10.1108/bjm-09-2021-0360","url":null,"abstract":"PurposeBased on socioemotional wealth theory, the authors explore the impact of founder domination (with the founder as the chairman or CEO) on the earnings management activities of family firms and examine the moderating effect of the industry environment on the above relationship.Design/methodology/approachBased on the multivariate regression model, the authors test the theoretical view on the empirical data of Chinese family-owned listed companies.FindingsThe authors propose and find that under founder domination, family firms are unlikely to engage in earnings management activities. Furthermore, the authors find that industry growth enhances the above relationship, while industry competition weakens it.Originality/valueFirst, by clarifying the importance and heterogeneous impacts of the founder serving as chairman or CEO on China's family firms' earnings management, this research contributes to a fuller understanding of the impact of founder domination on the business activities of firms, especially family firms. Second, the authors contribute to the literature that examines the antecedents of earnings management, particularly in family firms. Third, the authors contribute to the study of the boundary conditions of the “founder domination-firms’ business activities” framework.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47064471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-08DOI: 10.1108/bjm-10-2021-0387
Pan Liu
PurposeThis study aims to reveal the positive side of poor voice quality. Grounding on sociometer theory, this study proposes a model to explore how poor voice quality affects employee's motivation to make high-quality voice via managerial non-endorsement and employee's self-perception of poor voice quality.Design/methodology/approachThe sample consisted of 247 employees and immediate supervisors of employees in China. To minimize potential common method biases and reduce participants' fatigue, a three-wave method for the data collection with each wave separated by one month was executed. Path analysis and bootstrapping approach were adopted to verify the hypotheses.FindingsThe results illustrated that employee's poor voice quality was able to promote employee's motivation to make high-quality voice via managerial non-endorsement and employee's self-perception of poor voice quality.Originality/valueFirst, this study extends our knowledge of the consequences of employee voice. Second, this study further contributes to the literature on voice quality by emphasizing the positive effects of poor voice quality. Third, this study enriches the sociometer theory by the explication of chain mediation as a key mechanism through which poor voice quality affects employee's motivation to make high-quality voice.
{"title":"More efforts after feeling rejected: the effects of poor voice quality on employee's motivation to make high-quality voice","authors":"Pan Liu","doi":"10.1108/bjm-10-2021-0387","DOIUrl":"https://doi.org/10.1108/bjm-10-2021-0387","url":null,"abstract":"PurposeThis study aims to reveal the positive side of poor voice quality. Grounding on sociometer theory, this study proposes a model to explore how poor voice quality affects employee's motivation to make high-quality voice via managerial non-endorsement and employee's self-perception of poor voice quality.Design/methodology/approachThe sample consisted of 247 employees and immediate supervisors of employees in China. To minimize potential common method biases and reduce participants' fatigue, a three-wave method for the data collection with each wave separated by one month was executed. Path analysis and bootstrapping approach were adopted to verify the hypotheses.FindingsThe results illustrated that employee's poor voice quality was able to promote employee's motivation to make high-quality voice via managerial non-endorsement and employee's self-perception of poor voice quality.Originality/valueFirst, this study extends our knowledge of the consequences of employee voice. Second, this study further contributes to the literature on voice quality by emphasizing the positive effects of poor voice quality. Third, this study enriches the sociometer theory by the explication of chain mediation as a key mechanism through which poor voice quality affects employee's motivation to make high-quality voice.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48940290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-01DOI: 10.1108/bjm-02-2022-0045
Xiaheyue Zhong, Qiu-yan Peng, Tian Wang
PurposeBased on social dilemma theory, the authors analyze the impact of leader reward omission on employee knowledge sharing and the boundary conditions in their relationship.Design/methodology/approachThis study tested the theoretical hypotheses based on empirical data obtained from 264 employees using a two-wave survey method.FindingsThe results indicate that leader reward omission significantly negatively affects employee knowledge sharing. An employee's proactive personality weakens the negative relationship between them; the weakening effects of an employee's proactive personality would decrease along with the perceived increase in organizational unfairness.Originality/valueThis study provides the first insight that leader reward omission can inhibit employee knowledge-sharing behavior. In addition, this study shows that an individual proactive personality and perceived organizational unfairness moderate the relationship between leader reward omission and employee knowledge behavior. Thus, this study provides a more comprehensive understanding of whether and when leader reward omission affects employee knowledge sharing.
{"title":"Leader reward omission and employee knowledge sharing: the moderating role of proactive personality and perceived organizational unfairness","authors":"Xiaheyue Zhong, Qiu-yan Peng, Tian Wang","doi":"10.1108/bjm-02-2022-0045","DOIUrl":"https://doi.org/10.1108/bjm-02-2022-0045","url":null,"abstract":"PurposeBased on social dilemma theory, the authors analyze the impact of leader reward omission on employee knowledge sharing and the boundary conditions in their relationship.Design/methodology/approachThis study tested the theoretical hypotheses based on empirical data obtained from 264 employees using a two-wave survey method.FindingsThe results indicate that leader reward omission significantly negatively affects employee knowledge sharing. An employee's proactive personality weakens the negative relationship between them; the weakening effects of an employee's proactive personality would decrease along with the perceived increase in organizational unfairness.Originality/valueThis study provides the first insight that leader reward omission can inhibit employee knowledge-sharing behavior. In addition, this study shows that an individual proactive personality and perceived organizational unfairness moderate the relationship between leader reward omission and employee knowledge behavior. Thus, this study provides a more comprehensive understanding of whether and when leader reward omission affects employee knowledge sharing.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44275463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-31DOI: 10.1108/bjm-12-2021-0479
Syed Jamal Shah, Cheng-Shung Huang
PurposeThis study investigates how healthcare workers' venting - an emotion-focused form of coping during non-working hours - has unintended costs via its effect on spouses' reattachment to work if life partners are dual-earners. Research also examined anxiety as a causal mechanism that connects the receipt of venting with failure in reattachment to work. Lastly, our theory suggests that not everyone has the same experience with venting; the effect varies at different levels of emotional intelligence.Design/methodology/approachMultilevel path analysis using MPlus 8.3 was conducted to examine the daily survey data obtained from 101 spouses of healthcare workers over four consecutive workdays using the experience sampling technique.FindingsThe results suggested that receipt of venting increases anxiety and adversely influences reattachment to work through increased anxiety. The findings supported the suggested model's predictions, indicating that anxiety mediated the link between the receipt of venting and reattachment to work, and the mediation was partial. Further, emotional intelligence buffers the positive effect of receipt of venting on anxiety and the negative on reattachment to work. Lastly, the findings indicate that moderated mediation exists: the indirect effect of receipt of venting on reattachment to work is not as strong at higher levels of emotional intelligence.Originality/valueThis study is the first attempt that identified the receipt of venting as a predictor of reattachment to work. Moreover, up till now, no study has examined the mediating role of anxiety in the relationship between receipt of venting and reattachment to work. Finally, this is the preliminary effort that validated the moderating role of emotional intelligence on the above-mentioned links.
{"title":"Can venting hamper high emotionally intelligent recipient's reattachment to work?","authors":"Syed Jamal Shah, Cheng-Shung Huang","doi":"10.1108/bjm-12-2021-0479","DOIUrl":"https://doi.org/10.1108/bjm-12-2021-0479","url":null,"abstract":"PurposeThis study investigates how healthcare workers' venting - an emotion-focused form of coping during non-working hours - has unintended costs via its effect on spouses' reattachment to work if life partners are dual-earners. Research also examined anxiety as a causal mechanism that connects the receipt of venting with failure in reattachment to work. Lastly, our theory suggests that not everyone has the same experience with venting; the effect varies at different levels of emotional intelligence.Design/methodology/approachMultilevel path analysis using MPlus 8.3 was conducted to examine the daily survey data obtained from 101 spouses of healthcare workers over four consecutive workdays using the experience sampling technique.FindingsThe results suggested that receipt of venting increases anxiety and adversely influences reattachment to work through increased anxiety. The findings supported the suggested model's predictions, indicating that anxiety mediated the link between the receipt of venting and reattachment to work, and the mediation was partial. Further, emotional intelligence buffers the positive effect of receipt of venting on anxiety and the negative on reattachment to work. Lastly, the findings indicate that moderated mediation exists: the indirect effect of receipt of venting on reattachment to work is not as strong at higher levels of emotional intelligence.Originality/valueThis study is the first attempt that identified the receipt of venting as a predictor of reattachment to work. Moreover, up till now, no study has examined the mediating role of anxiety in the relationship between receipt of venting and reattachment to work. Finally, this is the preliminary effort that validated the moderating role of emotional intelligence on the above-mentioned links.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47884799","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-23DOI: 10.1108/bjm-08-2021-0306
Lütfi Sürücü, Ahmet Maşlakcı, Harun Şeşen
PurposeThis article aims to examine the relationship between transformational leadership and job performance on the basis of social exchange theory and perceived organizational support theory. The article also attempts to examine the mediating role of self-efficacy and the moderated mediation role of leader support in this relationship.Design/methodology/approachIn this article, a self-report survey was collected from 524 employees and Process Macro to SPSS-23 was used to test the hypotheses.FindingsThe article found that transformational leadership has a positive effect on job performance and that self-efficacy plays a mediating role in this relationship. The article also determined that leader support has a moderated mediation role on the effect of transformational leadership on job performance through self-efficacy.Originality/valueThe research findings broaden the existing literature on transformational leadership and job performance by proposing an alternative model of how and under what conditions transformational leadership can affect job performance, and enrich the understanding of the conditions in which transformational leadership affects job performance. Although previous research provides a theoretical framework that connects the variables included in the research, there is no study in the literature that empirically confirms the proposed model. Thus, the authors' research is a pioneering attempt to test that relationship.
{"title":"Transformational leadership, job performance, self-efficacy, and leader support: testing a moderated mediation model","authors":"Lütfi Sürücü, Ahmet Maşlakcı, Harun Şeşen","doi":"10.1108/bjm-08-2021-0306","DOIUrl":"https://doi.org/10.1108/bjm-08-2021-0306","url":null,"abstract":"PurposeThis article aims to examine the relationship between transformational leadership and job performance on the basis of social exchange theory and perceived organizational support theory. The article also attempts to examine the mediating role of self-efficacy and the moderated mediation role of leader support in this relationship.Design/methodology/approachIn this article, a self-report survey was collected from 524 employees and Process Macro to SPSS-23 was used to test the hypotheses.FindingsThe article found that transformational leadership has a positive effect on job performance and that self-efficacy plays a mediating role in this relationship. The article also determined that leader support has a moderated mediation role on the effect of transformational leadership on job performance through self-efficacy.Originality/valueThe research findings broaden the existing literature on transformational leadership and job performance by proposing an alternative model of how and under what conditions transformational leadership can affect job performance, and enrich the understanding of the conditions in which transformational leadership affects job performance. Although previous research provides a theoretical framework that connects the variables included in the research, there is no study in the literature that empirically confirms the proposed model. Thus, the authors' research is a pioneering attempt to test that relationship.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43356481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-18DOI: 10.1108/bjm-09-2021-0332
Lixiao Geng, Y. Chang
PurposeThis study aims to examine the factors that motivate consumers’ omnichannel continuance intention from the utilitarian value perspective and to test the moderating role of product involvement.Design/methodology/approachStructural equation modeling was used to analyze the research model with data on 382 omnichannel consumers.FindingsThree perceived utilitarian value dimensions – quality, monetary savings and convenience – positively influence consumers’ omnichannel continuance intention through their attitudes. Convenience is the main driver of consumers’ omnichannel shopping. Moreover, the effect of perceived quality on attitude is greater for consumers with low rather than high product involvement.Research limitations/implicationsThis study refines the research on omnichannel consumer behavior, adds to the factors known to influence consumers’ omnichannel selection and identifies the critical role of product involvement in retaining consumers. However, it only investigates the basic dimensions of perceived utilitarian value and does not distinguish between types of omnichannel services. Future research can expand upon consumer intention by considering more utilitarian values and omnichannel services.Practical implicationsOmnichannel retailers should consider the significance of these findings in guiding consumer retention and channel integration. Specifically, they may suggest more convenient methods for shopping and measures of consumer product involvement to provide utilitarian value.Originality/valueThis study adds to the literature on omnichannel selection by investigating consumers’ continuance intention. Analyzing the effects of utilitarian value extends prior research on information systems, channel integration, supply chain management and consumer experience.
{"title":"The effects of utilitarian value on omnichannel continuance intention: the moderating role of product involvement","authors":"Lixiao Geng, Y. Chang","doi":"10.1108/bjm-09-2021-0332","DOIUrl":"https://doi.org/10.1108/bjm-09-2021-0332","url":null,"abstract":"PurposeThis study aims to examine the factors that motivate consumers’ omnichannel continuance intention from the utilitarian value perspective and to test the moderating role of product involvement.Design/methodology/approachStructural equation modeling was used to analyze the research model with data on 382 omnichannel consumers.FindingsThree perceived utilitarian value dimensions – quality, monetary savings and convenience – positively influence consumers’ omnichannel continuance intention through their attitudes. Convenience is the main driver of consumers’ omnichannel shopping. Moreover, the effect of perceived quality on attitude is greater for consumers with low rather than high product involvement.Research limitations/implicationsThis study refines the research on omnichannel consumer behavior, adds to the factors known to influence consumers’ omnichannel selection and identifies the critical role of product involvement in retaining consumers. However, it only investigates the basic dimensions of perceived utilitarian value and does not distinguish between types of omnichannel services. Future research can expand upon consumer intention by considering more utilitarian values and omnichannel services.Practical implicationsOmnichannel retailers should consider the significance of these findings in guiding consumer retention and channel integration. Specifically, they may suggest more convenient methods for shopping and measures of consumer product involvement to provide utilitarian value.Originality/valueThis study adds to the literature on omnichannel selection by investigating consumers’ continuance intention. Analyzing the effects of utilitarian value extends prior research on information systems, channel integration, supply chain management and consumer experience.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48089755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-13DOI: 10.1108/bjm-01-2022-0010
Francisca Pardo, B. Giner
PurposeGoodwill recognized in a business combination is one of the most controversial issues in financial reporting, and is subject to a vast amount of disclosure in the financial statements. Based on the impression management framework, this paper investigates the managerial determinants of compliance with the disclosure requirements on the goodwill impairment test.Design/methodology/approachThe authors construct a disclosure index and hand-collect the information disclosed in the notes to the financial statements. The authors perform univariate and multivariate analyses, estimating panel data models in Spanish IBEX 35 firms, in 2008–2017.FindingsCompliance with the impairment test information requirements is used as an impression management strategy to conceal opportunistic behavior related to non-impairment and signal positive values related to growth opportunities and low leverage.Research limitations/implicationsThe results are based on a single country, characterized by low enforcement and although that helps to consider the role of impression management under a compulsory reporting system, it also requires some caution in their generalization.Practical implicationsThe results might be useful for advancing the current International Accounting Standards Board (IASB) project, but also for other stakeholders since understanding firms' behavior facilitates making decisions. They might also help managers to reconsider their disclosure strategies towards third parties.Social implicationsThe results may be useful for society, since they show a likely consequence of managerial opportunistic behavior. They could also assist regulators and enforcers to identify firms with incentives for non-compliance.Originality/valueThis study provides a theoretical and conceptual contribution to explain how firms use disclosure as a managerial strategy in a rather different context to the one used in previous research since it focuses on audited and regulated corporate reports. It is based on the impression management as the vehicle to strategically manipulate users' insights and decisions.
{"title":"Is goodwill impairment disclosure used as an impression management strategy?","authors":"Francisca Pardo, B. Giner","doi":"10.1108/bjm-01-2022-0010","DOIUrl":"https://doi.org/10.1108/bjm-01-2022-0010","url":null,"abstract":"PurposeGoodwill recognized in a business combination is one of the most controversial issues in financial reporting, and is subject to a vast amount of disclosure in the financial statements. Based on the impression management framework, this paper investigates the managerial determinants of compliance with the disclosure requirements on the goodwill impairment test.Design/methodology/approachThe authors construct a disclosure index and hand-collect the information disclosed in the notes to the financial statements. The authors perform univariate and multivariate analyses, estimating panel data models in Spanish IBEX 35 firms, in 2008–2017.FindingsCompliance with the impairment test information requirements is used as an impression management strategy to conceal opportunistic behavior related to non-impairment and signal positive values related to growth opportunities and low leverage.Research limitations/implicationsThe results are based on a single country, characterized by low enforcement and although that helps to consider the role of impression management under a compulsory reporting system, it also requires some caution in their generalization.Practical implicationsThe results might be useful for advancing the current International Accounting Standards Board (IASB) project, but also for other stakeholders since understanding firms' behavior facilitates making decisions. They might also help managers to reconsider their disclosure strategies towards third parties.Social implicationsThe results may be useful for society, since they show a likely consequence of managerial opportunistic behavior. They could also assist regulators and enforcers to identify firms with incentives for non-compliance.Originality/valueThis study provides a theoretical and conceptual contribution to explain how firms use disclosure as a managerial strategy in a rather different context to the one used in previous research since it focuses on audited and regulated corporate reports. It is based on the impression management as the vehicle to strategically manipulate users' insights and decisions.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42767547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-06DOI: 10.1108/bjm-09-2020-0330
I. Rybnikova, Rainhart Lang
PurposeThe study examines prevailing understandings and meanings of management represented in Lithuanian higher management education as a selected East European post-socialist country. While concentrating on the notion of management as an institution, the study draws upon the concept of “travel of ideas” by Czarniawska (2008). The study aims at analysing what reasons led to the development of specific management meanings in Lithuanian higher education by considering local historical and socio-political processes of transformation.Design/methodology/approachThe empirical analysis is based on a qualitative content analysis of 23 relevant textbooks on general management in Lithuania, written by local authors.FindingsThe results show that the reception and translation of management concepts in Lithuania is mainly focused on rationalistic Anglo-Saxon concepts. Dominating meanings are informed by Taylorism, with alternative or critical management approaches remaining absent. The study additionally reveals the effect of “imprinting”, referring to the fact that local management pioneers have a considerable and sustainable impact on how and which management models and theories are adopted in management education.Research limitations/implicationsSince the analysis is limited to local textbooks in higher education of only one post-socialist country, there is a need for further research, especially for the inclusion of the remaining Central and Eastern European (CEE) countries. Additionally, other factors that may influence management meanings in higher education in post-socialist countries need to be considered by analysing translated books, management programmes or guest lecturers from other countries.Practical implicationsOne of the central implications of the research into management in higher education is the call for a stronger inclusion of management ideas that go beyond Taylorist approaches. These could be team-based management or participative management, as these potentially better align with work-oriented expectations by prospective, especially young, employees.Originality/valueThe study shows the relevance of historic roots regarding managerial thought. The study identifies an “imprinting” by local pioneers in the field of management that establishes initial and enduring meanings of management in a considered country. The mechanism of “imprinting” serves as a selective filter and indicates a local general receptivity towards certain ideas and could, thus, enable or impede travelling of ideas. In the case of Lithuanian higher management education, the study shows that “imprinting” has led to a narrow meaning of management with a higher receptivity towards concepts and approaches that align with Taylor's scientific management theory.
{"title":"Meanings of management in the post-socialist higher education: the case of Lithuania","authors":"I. Rybnikova, Rainhart Lang","doi":"10.1108/bjm-09-2020-0330","DOIUrl":"https://doi.org/10.1108/bjm-09-2020-0330","url":null,"abstract":"PurposeThe study examines prevailing understandings and meanings of management represented in Lithuanian higher management education as a selected East European post-socialist country. While concentrating on the notion of management as an institution, the study draws upon the concept of “travel of ideas” by Czarniawska (2008). The study aims at analysing what reasons led to the development of specific management meanings in Lithuanian higher education by considering local historical and socio-political processes of transformation.Design/methodology/approachThe empirical analysis is based on a qualitative content analysis of 23 relevant textbooks on general management in Lithuania, written by local authors.FindingsThe results show that the reception and translation of management concepts in Lithuania is mainly focused on rationalistic Anglo-Saxon concepts. Dominating meanings are informed by Taylorism, with alternative or critical management approaches remaining absent. The study additionally reveals the effect of “imprinting”, referring to the fact that local management pioneers have a considerable and sustainable impact on how and which management models and theories are adopted in management education.Research limitations/implicationsSince the analysis is limited to local textbooks in higher education of only one post-socialist country, there is a need for further research, especially for the inclusion of the remaining Central and Eastern European (CEE) countries. Additionally, other factors that may influence management meanings in higher education in post-socialist countries need to be considered by analysing translated books, management programmes or guest lecturers from other countries.Practical implicationsOne of the central implications of the research into management in higher education is the call for a stronger inclusion of management ideas that go beyond Taylorist approaches. These could be team-based management or participative management, as these potentially better align with work-oriented expectations by prospective, especially young, employees.Originality/valueThe study shows the relevance of historic roots regarding managerial thought. The study identifies an “imprinting” by local pioneers in the field of management that establishes initial and enduring meanings of management in a considered country. The mechanism of “imprinting” serves as a selective filter and indicates a local general receptivity towards certain ideas and could, thus, enable or impede travelling of ideas. In the case of Lithuanian higher management education, the study shows that “imprinting” has led to a narrow meaning of management with a higher receptivity towards concepts and approaches that align with Taylor's scientific management theory.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47247054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：