Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration最新文献

We assess content, evolution and determinants of COVID-19 disclosures in accounting documents using natural language processing for TSX60 firms. We evaluate sentiment, extent of disclosure, choice of disclosure medium, links to governance, and the relationship with performance. We focus on accounting-related disclosures, an understudied aspect of corporate responses to the pandemic, and add to the choice of disclosure media literature. Our unique forward-looking longitudinal approach to understanding the content, evolution and determinants of COVID-19 corporate disclosures includes an evaluation of how these disclosures are affected by corporate governance and jurisdictional factors. Our findings include evidence of an inverse relationship between causal reasoning in disclosures and performance, with firms attributing poor performance to the pandemic across years, consistent with impression management.

The disruptions experienced by the healthcare supply chain of personal protective equipment (PPE) during the COVID-19 pandemic highlighted the importance of initiatives aimed at strengthening the resilience of this chain. This research takes the point of view of suppliers who were involved in the first months of the pandemic to fully understand their reading of events and thus be able to identify resilience initiatives to face future crises. The case under study is that of the PPE supply chain of the public healthcare and social services sector in the province of Quebec. Interviews with 23 suppliers were the main source of data, which was analyzed through the lens of social capital theory. This case study demonstrates that traditional resiliency initiatives such as safety stock or excess production capacity at suppliers would be better calibrated if buyers conducted a supplier market watch to anticipate major turbulence that could impact the supply chain.

Addressing a long-standing gap in the work-life literature in identifying across-domain implications of volunteering, this paper examines how individuals manage cross-domain demands of work, life, and volunteering using twenty in-depth interviews with young adults from Canada. Results revealed six distinct motivators for volunteering along the intrinsic-extrinsic motivation spectrum, and the strategies adopted in managing the demands across the triple domains. Six categories align with the volunteer functional inventory (VFI), validating VFI and linking the functional analysis to motivation spectrum. The manuscript significantly adds to theory and practice by introducing the Matrix of Motivators and Resource Investment (MMRI), which identifies different volunteer types with the drivers for volunteering and resource prioritization. The study also highlights practical implications and future research directions.

This research examines how incidentally evoked approach-oriented (vs. avoidance-oriented) emotions help improve consumer attitudes toward brands with global consumer culture positioning (GCCP). Moreover, we demonstrate that promotion-focused brand associations that are uniquely linked with GCCP messages mediate this effect, while this effect is eliminated when consumers are aware of the potential influence of their emotions on judgment. We conducted four experiments to examine and clarify the above effects. The findings contribute theoretically by introducing emotions as a novel antecedent to consumers' GCCP preferences. Practically, this research provides actionable guidelines for international marketers in effectively implementing GCCP strategies.

Adaptive performance (AP) is crucial for individuals to respond to changes in their work role. Cognitive flexibility (CF) plays a role in AP, but the impact of the work environment on this relationship is not clear. Situational strength theory suggests that a strong situation, characterized by clarity, consistency, constraints, and consequences, weakens the effect of individual characteristics on behavior. This study aimed to examine if situational strength moderates the CF-AP relationship. A sample of 464 workers were recruited. Overall, the research hypothesis was not supported, indicating no moderation effect of situational strength. However, exploratory analysis suggests that constraints limit the contribution of CF to AP. Organizations should reduce constraints to leverage workers' CF for adaptive behaviors.

This conceptual paper has two aims. The first is to explain how frontline employees' workplace sabotage initially occurs when frontline employees experience perceived mistreatment from customers. Moral outrage arises among frontline employees and mediates the relationship between customer mistreatment and workplace sabotage. The second aim is to address changes in frontline employees' behavioral patterns during working hours. Initial negative workplace behaviors (workplace sabotage) are more likely to shift to good behavior (organizational citizenship behavior toward customer; OCB-customer) due to a need for moral cleansing, but will eventually revert to negative behaviors (additional workplace sabotage) as continuous customer mistreatment increases stress. To understand this process, moral-self regulation theory and the dual process model are introduced to support the conceptual model. Implications and future research directions are also discussed.

Drawing from social exchange theory, this study investigates how and when supervisor evasive knowledge hiding might lead to lower job performance by employees. The hypotheses were tested with three-round survey data, collected among employees and peers in various industries. Employees' perceptions that their supervisor engages in deceptive knowledge hiding undermine their own performance-enhancing efforts because they develop career plateau beliefs; this explanatory role is particularly salient among employees exposed to despotic leadership. This study pinpoints a notable risk for employees who feel upset when they believe a despotic supervisor is intentionally concealing knowledge: They grow disappointed with their career situation, which prompts them to adopt complacent behavioral responses that likely render it even more challenging to access valuable supervisor knowledge.

This research aims to test the impact of persuasive ads encouraging social distancing in the face of the coronavirus. A survey of 208 individuals found that the effectiveness of this communication depends mainly on the attitude toward the advertisement and the perceived effectiveness of the recommendation. However, while the negative impact of consumers' dispositional skepticism on their attitude toward the advertisement has been confirmed, the impact of trust in the advertiser, as well as the moderating effects of situational skepticism and altruism have not been established.

This study examines subordinate subjective congruence resulting from personal ethical identity and perceived ethical leadership (PEL) on followership behaviors, including: obedience, proactive, and constructive resistance behaviors through identification with supervisors. Using polynomial regressions, results from self-reported data of 208 employees in China supported that higher level of identification with supervisor occurs because of the following: (1) ethical congruence rather than ethical incongruence; (2) high-high rather than low-low congruence; (3) incongruence when personal ethical identity is lower than PEL rather than when personal ethical identity is higher than PEL. Moreover, such perceived ethical congruence facilitates followership obedience and proactive behaviors but not constructive resistance behavior via identification with supervisors. Relevant theoretical and practical implications are discussed.