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Examining the nexus between situational factors and job performance through the mediating role of work engagement and self-efficacy 通过工作投入和自我效能的中介作用,研究情境因素与工作绩效之间的关系
IF 2.6 Q1 Social Sciences Pub Date : 2024-04-15 DOI: 10.1002/pa.2915
Ali Zeb, Gerald Goh Guan Gan, Ong Jeen Wei, Rehmat Karim

The situational perspectives theory of job performance is a fundamental aspect of organizational and managerial psychology. Consequently, there is growing interest in conducting additional research to assess situational factors and job performance through the theoretical frameworks of social learning and social exchange theories, which are seldom applied in these domains. The data has been collected from 365 employees working in Pakistan Telecommunication Company Limited (PTCL). It was found that supervisor support stimulates job performance. It is also deduced that self-efficacy mediates the relationship while work engagement does not mediate the relationship between supervisor support and job performance. The situational perspectives theory of job performance provides a supportive framework for the development of PTCL employees. This work should be of interest in the area of situational factors and performance improvement. This study is one of the very few studies conducted to empirically assess the influence of situational factor on performance through the mediating role of work engagement and self-efficacy.

工作绩效的情境视角理论是组织和管理心理学的一个基本方面。因此,通过社会学习和社会交换理论的理论框架来评估情境因素和工作绩效的研究越来越受到关注,而这些理论框架很少应用于这些领域。数据收集自巴基斯坦电信有限公司(PTCL)的 365 名员工。研究发现,上司的支持会促进工作绩效。同时还推断出,自我效能感在这一关系中起中介作用,而工作投入并不在主管支持与工作绩效之间起中介作用。工作绩效的情境视角理论为 PTCL 员工的发展提供了一个支持性框架。这项工作应在情境因素和绩效改进领域引起关注。本研究是极少数通过工作投入和自我效能感的中介作用来实证评估情境因素对绩效影响的研究之一。
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引用次数: 0
The interplay of bank competition and institutional quality: Implications for shadow economy 银行竞争与机构质量的相互作用:对影子经济的影响
IF 2.6 Q1 Social Sciences Pub Date : 2024-04-02 DOI: 10.1002/pa.2916
Mudeer Ahmed Khattak, Wajahat Azmi, Mohsin Ali, Noureen A. Khan

This study investigates the impact of institutional quality and banking competition on shadow economy for 127 economies for the period of 2005–2017. It further explores if institutional quality/competition shapes the relationship differently between banking competition/institutional quality and shadow economy. This paper uses the system GMM estimator to tackle potential omitted variable bias, endogeneity, and simultaneity issues. The findings suggest that overall, greater competition among banks and stricter institutions in the country reduce the size of shadow economy. Furthermore, impact of competition on shadow economy is even stronger in countries with weak institutions and the impact of institutional quality is greater in lower competitive environment. Only severe competition matters for shadow economy in case of developed countries. To sum up the novel findings of this research, competition and institutions complement each other in reducing the size of shadow economy. These findings are robust to different econometric estimators. The findings carry vital policy implications for the governments and regulators to play their part in reducing the shadow economy.

本研究调查了 2005-2017 年间 127 个经济体的机构质量和银行业竞争对影子经济的影响。研究进一步探讨了机构质量/竞争是否会对银行业竞争/机构质量与影子经济之间的关系产生不同的影响。本文使用系统 GMM 估计器来解决潜在的遗漏变量偏差、内生性和同时性问题。研究结果表明,总体而言,国内银行间更激烈的竞争和更严格的制度会降低影子经济的规模。此外,在制度薄弱的国家,竞争对影子经济的影响更大,而在竞争环境较差的国家,制度质量的影响更大。只有在发达国家,激烈的竞争才会对影子经济产生影响。总结本研究的新发现,竞争和制度在缩小影子经济规模方面相辅相成。这些发现对不同的计量经济学估计方法都是可靠的。这些发现对政府和监管机构在减少影子经济方面发挥作用具有重要的政策意义。
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引用次数: 0
Government expenditure and unemployment nexus in Nigeria: Does institutional quality matter? 尼日利亚政府支出与失业之间的关系:机构质量是否重要?
IF 2.6 Q1 Social Sciences Pub Date : 2024-04-02 DOI: 10.1002/pa.2917
Isiaka Akande Raifu, Alarudeen Aminu, Joshua Adeyemi Afolabi, Emmanuel Olubowale Obijole

This study investigates the role of institutional quality in the government expenditure-unemployment nexus in Nigeria using different components of government expenditures (total, recurrent, and capital expenditures). Causality tests and the autoregressive distributed lag estimation methods are used to analyse data spanning the period from 1984 to 2019. The key findings are as follows: (i) unidirectional causality runs from unemployment to total and capital expenditure and a partial unidirectional causality runs from recurrent expenditure to unemployment; (ii) total and capital expenditures are pro-employment in the long run, while the recurrent expenditure is only pro-employment in the short run; (iii) institutional quality is detrimental to employment in the long run; and (iv) institutional quality significantly moderates the impact of government expenditure on unemployment in Nigeria. The Nigerian government need to increase pro-employment expenditure and make concerted efforts at improving the institutional quality in Nigeria.

本研究利用政府支出的不同组成部分(总支出、经常性支出和资本支出),研究了机构质量在尼日利亚政府支出-失业关系中的作用。使用因果检验和自回归分布滞后估计方法分析了 1984 年至 2019 年期间的数据。主要结论如下(i) 从失业到总支出和资本支出之间存在单向因果关系,从经常性支出到失业之间存在部分单向因果关系;(ii) 总支出和资本支出从长期来看有利于就业,而经常性支出仅在短期内有利于就业;(iii) 从长期来看,机构质量不利于就业;(iv) 机构质量显著缓和了尼日利亚政府支出对失业的影响。尼日利亚政府需要增加有利于就业的支出,并共同努力提高尼日利亚的机构质量。
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引用次数: 0
Assessing labour freedom in agriculture: Developing world perspective focusing on India 评估农业劳动自由:以印度为重点的发展中国家视角
IF 2.6 Q1 Social Sciences Pub Date : 2024-03-20 DOI: 10.1002/pa.2914
Nimai Das, Rajni Kapoor

This piece of work evaluates the choices and opportunities opened up in rural labour market through institutional reforms and developmental policies fostering agricultural growth and efficiency in developing countries, with a focus on India. It finds that policy reforms on property rights, involving legal approvals of land ownership or partial possession with rental contracts, strengthen bargaining capacity among marginalized groups. Furthermore, an inclusive development policy encompassing the rural sector shapes labour freedom by stabilization of market at desirable wage and employment rates. Considering a case example from an advanced agricultural region in India, this study reveals a positive and significant relationship between intensity of labour freedom and land-based status of peasant households. The analysis of primary data suggests that labour market reforms, particularly those focused on wage contracts and minimum wage laws, off-farm jobs and intra-migration employment opportunities before labourers, are crucial indicators for enhancing labour freedom in rural areas.

这篇论文以印度为重点,评估了发展中国家通过促进农业增长和效率的制度改革和发展政策为农村劳动力市场带来的选择和机会。研究发现,产权政策改革涉及土地所有权或部分占有权的法律批准和租赁合同,可增强边缘化群体的议价能力。此外,包括农村部门在内的包容性发展政策通过将市场稳定在理想的工资和就业率上,塑造了劳动力自由。本研究以印度一个农业发达地区为例,揭示了劳动自由度与农户土地状况之间的显著正相关关系。对原始数据的分析表明,劳动力市场改革,尤其是以工资合同和最低工资法、非农就业和劳动力内部迁移就业机会为重点的改革,是提高农村地区劳动力自由度的关键指标。
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引用次数: 0
Effect of financial sector development and FDI inflow on employment rate in South Asia: New empirical evidence from ARDL approach 南亚金融业发展和外国直接投资流入对就业率的影响:来自 ARDL 方法的新经验证据
IF 2.6 Q1 Social Sciences Pub Date : 2024-03-11 DOI: 10.1002/pa.2911
Umar Farooq, Mosab I. Tabash, Mamdouh Abdulaziz Saleh Al-Faryan, Linda Nalini Daniel, Ibtehal M. Aburezeq

The current analysis aims to explore the empirical nexus between financial development, foreign direct investment (FDI) inflow, and employment rate. To attain this aim, we collect 30 years of annual data over the period 1990 to 2019 from South Asian economies and employ the autoregressive dynamic least square (ARDL) model for regression analysis. The implication of the ARDL model was subject to the mixed stationarity status of the series as assessed by unit root testing. The robustness of the analysis was checked by employing the fully modified ordinary least square (FMOLS) and dynamic ordinary least square (DOLS) models. The statistical analysis infers that both financial development and FDI inflow enhance the employment rate in the South Asia region. In addition, the empirical analysis infers that the gross capital formation, economic growth, and export volume have a positive while the population growth rate has a negative effect on the employment rate. The impact of underlying explanatory variables was found significant only in long run. The estimated coefficient values in the case of FMOLS and DOLS models support the direction of the relationship between explanatory variables and employment rate, implying the robustness of the analysis. The findings of the current analysis can be used to devise efficient economic policies to cope with the encroaching issue of unemployment in the South Asia region. This study offers the robustness to existing literature and complements the literature by exploring the underlying arrangement of study to the whole South Asia group.

当前的分析旨在探讨金融发展、外国直接投资(FDI)流入和就业率之间的经验联系。为实现这一目标,我们收集了南亚经济体 1990 年至 2019 年 30 年的年度数据,并采用自回归动态最小二乘法(ARDL)模型进行回归分析。ARDL 模型的含义取决于单位根检验所评估的序列的混合静止状态。通过采用完全修正的普通最小二乘法(FMOLS)和动态普通最小二乘法(DOLS)模型,检验了分析的稳健性。统计分析推断,金融发展和外国直接投资流入都提高了南亚地区的就业率。此外,实证分析还推断出,资本形成总额、经济增长和出口量对就业率有正向影响,而人口增长率对就业率有负向影响。基本解释变量的影响仅在长期内显著。FMOLS 和 DOLS 模型的估计系数值支持解释变量与就业率之间关系的方向,这意味着分析的稳健性。当前的分析结果可用于制定有效的经济政策,以应对南亚地区日益严重的失业问题。本研究为现有文献提供了稳健性,并通过探索整个南亚地区的基本研究安排对文献进行了补充。
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引用次数: 0
Does public debt matter for human capital development? Evidence from Nigeria 公共债务对人力资本发展有影响吗?尼日利亚的证据
IF 2.6 Q1 Social Sciences Pub Date : 2024-02-28 DOI: 10.1002/pa.2912
Ebele Stella Nwokoye, Stephen Kelechi Dimnwobi, Favour Chidinma Onuoha, Chekwube Vitus Madichie

An inquiry into the impact of external and domestic borrowings is considered timely for Nigeria, given the growing public debt profile amid deteriorating human capital development. Using data from 1990 to 2021, the study estimates the effects of domestic and external debts on Nigeria's human capital development. The study employed the fully modified ordinary least squares and canonical cointegration regression as the main estimation technique and the robustness check, respectively. The study discovered that domestic and external debt, economic growth and debt servicing exert positive and significant influence on human capital development in Nigeria while environmental pollution has an inverse and significant impact on human capital development in Nigeria. Premised on the outcomes, policy suggestions aimed at enhancing human capital development in Nigeria have been put forward.

鉴于尼日利亚在人力资本发展恶化的同时公共债务不断增加,对国内外借款的影响进行调查被认为是适时的。本研究利用 1990 年至 2021 年的数据,估算了内债和外债对尼日利亚人力资本发展的影响。研究采用了完全修正的普通最小二乘法和典型协整回归法,分别作为主要估计技术和稳健性检验。研究发现,内债和外债、经济增长和偿债对尼日利亚的人力资本发展产生了积极而重要的影响,而环境污染则对尼日利亚的人力资本发展产生了消极而重要的影响。根据研究结果,提出了旨在促进尼日利亚人力资本发展的政策建议。
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引用次数: 0
Malnourished children? Child health disparities and its causes in Eastern India 儿童营养不良?印度东部儿童健康差异及其原因
IF 2.6 Q1 Social Sciences Pub Date : 2024-02-28 DOI: 10.1002/pa.2913
Dhananjay Patra, Meghna Dutta

The disparity in child health outcomes across Indian districts, particularly in Eastern India, is alarming. Approximately half of the districts in this region exhibit very poor child health outcomes, evidenced by alarmingly high neonatal, infant, and under-five mortality rates. This study analyses the existing levels and patterns of child health outcomes across 112 districts of Eastern India, a region known for its low levels of child health status. To do this, we have constructed a composite child health index (CHI) using nationally representative data from the National Family Health Survey (NFHS-5). Using Principal Component Analysis, the study uses the CHI values to categorize the districts into high, moderate, and low-performing districts. The results show a significant variation in CHI outcomes across the districts, with striking regional disparities. Notably, all high-performing districts were located only in the state of Odisha. In contrast, a substantial proportion of the low-performing districts were in the state of Bihar, suggesting systemic healthcare deficiencies. Using discriminant function analysis, we obtain the critical determinants of CHI to be sanitation facilities, mother's education, marriage before 18 years, and low body mass index of the mother. Our findings confirm that improvements in these areas are crucial for enhancing child health outcomes and ending intergenerational transmission of poor health outcomes. The implications of this study extend beyond eastern India, offering valuable insights into similar challenges in global low- and middle-income regions.

印度各地区,尤其是印度东部地区儿童健康结果的差距令人震惊。该地区约有一半的县儿童健康状况极差,新生儿、婴儿和五岁以下儿童死亡率之高令人震惊。本研究分析了印度东部 112 个县儿童健康状况的现有水平和模式,该地区以儿童健康状况低下而著称。为此,我们利用全国家庭健康调查 (NFHS-5) 中具有全国代表性的数据构建了儿童健康综合指数 (CHI)。通过主成分分析法,研究利用 CHI 值将各地区分为高、中和低绩效地区。结果显示,各地区的 CHI 结果差异很大,地区间的差距也很明显。值得注意的是,所有高绩效地区都只位于奥迪沙邦。相比之下,表现不佳的地区有很大一部分位于比哈尔邦,这表明存在系统性的医疗保健缺陷。通过判别函数分析,我们得出 CHI 的关键决定因素是卫生设施、母亲受教育程度、18 岁前结婚和母亲体重指数低。我们的研究结果证实,这些方面的改善对于提高儿童健康水平和终止不良健康状况的代际传递至关重要。这项研究的意义超越了印度东部地区,为全球中低收入地区面临的类似挑战提供了宝贵的启示。
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引用次数: 0
Sustainability reporting: How consistency and interdependence in financial and managerial accounting enhance eco-controls 可持续性报告:财务会计和管理会计的一致性和相互依存性如何加强生态控制
IF 2.6 Q1 Social Sciences Pub Date : 2024-02-20 DOI: 10.1002/pa.2910
Ashish Varma, Daniela Mancini, Shreya Kaushik

Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through the independent and serial use of two levers, first ‘interdependency’ between financial accounting and management accounting and second, though the use of ‘digitalized information’ as a moderating variable, it is probed as to how EC are shaped. An empirical investigation is undertaken by carefully curating primary data, analysed through partial least squares structural equation modelling technique to inform broader debates in the ‘sustainability reporting’ literature concerning the mechanisms through which EC, are influenced by accounting mechanics, choices and disclosures. Sound EC contributes to sustainability accounting and governance to meet needs of the firms direct and indirect stakeholders without comprising the firm's ability to meet the needs of future stakeholders. The study established that the interdependency between the financial accountants and the management accountants output, mediates the effect of a consistent financial language on EC practises and this effect is independent of the firm size or the industry category. This article brings to the fore, the interplay of FA and MA in informing the environmental controls. The under researched perspective addressed by this study is that EC are highly interdependent with the consistency and comprehensiveness of accounting that informs it which in turn is effected by the cooperation and coordination (interdependency) between FA and MA information providers.

可持续性报告要求财务会计和管理会计保持一致并相互依存。会计与组织的生态控制(EC)密切相关。会计数据的质量和一致性决定了(可持续性)报告和披露的质量。因此,会计选择和实践在可持续发展报告中发挥着重要作用。本研究探讨了会计为可持续发展委员会提供信息的机制。通过独立和连续使用两个杠杆,首先是财务会计和管理会计之间的 "相互依赖",其次是使用 "数字化信息 "作为调节变量,来探究可持续发展报告是如何形成的。通过仔细整理原始数据,并通过偏最小二乘法结构方程模型技术进行分析,我们开展了一项实证调查,为 "可持续性报告 "文献中有关会计机制、选择和披露对企业会计的影响机制的广泛讨论提供了信息。健全的企业会计和治理有助于满足企业直接和间接利益相关者的需求,而不会影响企业满足未来利益相关者需求的能力。研究表明,财务会计和管理会计产出之间的相互依存关系,是一致的财务语言对企业会计和管理实践产生影响的中介因素,而且这种影响与企业规模或行业类别无关。本文突出了财务会计和管理会计在为环境控制提供信息方面的相互作用。本研究涉及的研究不足的观点是,环境控制与为环境控制提供信息的会计的一致性和全面性高度相互依存,而会计的一致性和全面性又受到财务报告和会计信息提供者之间的合作与协调(相互依存)的影响。
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引用次数: 0
Determinants of popular financial reporting: Evidence from Swedish municipalities 大众财务报告的决定因素:瑞典市政当局的证据
IF 2.6 Q1 Social Sciences Pub Date : 2024-02-13 DOI: 10.1002/pa.2909
Pierre Donatella, Marco Bisogno

This paper investigates popular financial reporting, to determine how contextual factors can favour or hinder its development. A balanced panel dataset from 289 Swedish municipalities spanning the period 2015–2021 is utilised for the empirical analysis, which is based on bivariate correlations and logistic regression models. The results are interpreted through the lens of legitimacy theory, integrated with innovation and diffusion models. The findings suggest that, while political factors play a certain role, it is primarily the local accounting networks, which enable the exchange of experiences among neighbouring municipalities within the same regional area, that are the most influential factor. These results may prove to be helpful in various contexts, contributing to the academic debate on the relevance of institutional and contextual factors in explaining the voluntary decision to prepare popular financial reports.

本文对大众财务报告进行了研究,以确定背景因素如何促进或阻碍其发展。实证分析采用了一个平衡的面板数据集,该数据集来自瑞典的 289 个城市,时间跨度为 2015-2021 年,分析基于二元相关性和逻辑回归模型。分析结果从合法性理论的视角,结合创新和传播模型进行解读。研究结果表明,虽然政治因素发挥了一定的作用,但最有影响力的因素主要是地方会计网络,它使同一地区的相邻城市之间能够交流经验。这些结果在不同情况下可能会有所帮助,有助于学术界就制度和环境因素在解释自愿决定编制流行财务报告方面的相关性展开讨论。
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引用次数: 0
Exploring the antecedents of local governments' sustainability disclosure: The role of the mayor 探索地方政府披露可持续发展信息的先决条件:市长的作用
IF 2.6 Q1 Social Sciences Pub Date : 2024-02-05 DOI: 10.1002/pa.2908
Giuseppe Nicolò, Vitiana L'Abate, Nicola Raimo, Filippo Vitolla

This work aims to enhance the understanding of Local Governments (LGs)’ sustainability disclosure (SD) practices through their official websites. The ultimate goal of this study is to assess the extent to which certain mayor's personal traits are likely to influence the level of online sustainability information provided by LGs. To this end, a manual content analysis was performed on the official websites of the Italian LGs with more than 40,000 inhabitants to assess the level of SD. A multivariate regression analysis was estimated to examine the extent to which mayors' gender, political ideology, age and education influence the level of sustainability information provided by LGs through websites. Empirical results highlight the crucial role that certain characteristics of LGs' mayor profiles exert on the level of SD. The present work offers an important contribution to the existing literature, as it extends the knowledge of SD practices in an underexplored context, like the LGs and the impact of the mayor's profile on SD levels in LGs.

这项研究旨在加深人们对地方政府通过其官方网站披露可持续发展信息的做法的了解。本研究的最终目标是评估某些市长的个人特征在多大程度上可能会影响地方政府提供的在线可持续发展信息的水平。为此,我们对居民人数超过 40,000 人的意大利地方政府的官方网站进行了人工内容分析,以评估可持续发展的水平。通过多元回归分析,研究了市长的性别、政治意识形态、年龄和教育程度对地方政府通过网站提供可持续发展信息的影响程度。实证结果凸显了地方政府市长的某些特征对可持续发展水平的关键作用。本研究为现有文献做出了重要贡献,因为它扩展了人们对地方政府可持续发展实践的认识,如地方政府这种未被充分探索的背景,以及市长形象对地方政府可持续发展水平的影响。
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引用次数: 0
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