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1

McLarty, Benjamin D., James M. Vardaman, and Tim Barnett. "Congruence in Exchange: The Influence of Supervisors on Employee Performance in Family Firms." Entrepreneurship Theory and Practice 43, no. 2 (August 29, 2018): 302–21. http://dx.doi.org/10.1177/1042258718796079.

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A pluralistic focus on economic and noneconomic goals creates dissonance for family firm employees. Drawing on social exchange theory, this study explores the idea that congruence between supervisor familial status and importance placed on socioemotional wealth aids in resolving this dissonance and allows committed employees to translate their efforts into better performance. The three-way interaction results show that committed employees working for congruent supervisors experienced higher task and citizenship performance. Supervisor incongruence resulted in the opposite effect. These findings suggest supervisor genuineness is vital to employee performance because of the dissonance associated with the pluralistic goal orientation in family firms.
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2

Atuahene-Gima, Kwaku, and Haiyang Li. "When Does Trust Matter? Antecedents and Contingent Effects of Supervisee Trust on Performance in Selling New Products in China and the United States." Journal of Marketing 66, no. 3 (July 2002): 61–81. http://dx.doi.org/10.1509/jmkg.66.3.61.18501.

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There is a strong normative bias toward the inherent value of trust among both marketing researchers and practitioners. Yet there is little empirical evidence of a positive impact of trust on performance. Indeed, scholars suggest that the sources of trust may provide opportunities for its abuse. Following this line of thinking, the authors investigate the dual roles of sales controls and supervisor behaviors as antecedents of salespeople's belief in the benevolence of the supervisor (i.e., supervisee trust). The authors then examine these antecedents as moderators of the relationship between supervisee trust and sales performance in the context of selling new products. Data on field salespeople from high-technology firms in China and the United States suggest that factors such as supervisor accessibility engender supervisee trust but do not necessarily enhance its impact on sales performance. In the Chinese sample, supervisee trust enhances sales performance when output control is adopted, when the supervisor has a higher level of achievement orientation style, and when the salesperson has higher role ambiguity. Furthermore, the results suggest that the supervisee trust–sales performance relationship is negative when supervisor accessibility is high. With the exception of achievement orientation and supervisor accessibility, these effects are negative or nonexistent in the U.S. sample. The authors discuss theoretical and practical implications of the study's findings.
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Li, Chao, and Na Zuo. "Optimal R&D Investment Strategy of Pollution Abatement and Incentive Mechanism Design under Asymmetric Information." Discrete Dynamics in Nature and Society 2021 (September 25, 2021): 1–13. http://dx.doi.org/10.1155/2021/1042791.

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The study examines optimal pollution control R&D investment strategy of firms under asymmetric information and further analyzes the impact of government incentive mechanism on it. We use stochastic optimal control theory to get the exact solution of R&D investment strategy and incentive mechanism. Our analysis reveals that if there is no supervisor, firms choose not to cooperate, but the government can take appropriate incentive compensation to make firms reach Nash equilibrium. If there are supervisors, the optimal strategy of the enterprise is to choose cooperation, and there will be Pareto optimum among the firms. Furthermore, the R&D investment level decreases with increasing environmental uncertainty.
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Hyatt, Troy A., and Douglas F. Prawitt. "Does Congruence between Audit Structure and Auditors' Locus of Control Affect Job Performance?" Accounting Review 76, no. 2 (April 1, 2001): 263–74. http://dx.doi.org/10.2308/accr.2001.76.2.263.

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This study examines how auditors' job performance is affected by the interaction between individual auditors' locus of control and the extent to which the employing audit firm uses a structured audit technology. We distributed an instrument that measures locus of control (“internal” vs. “external”) and other key constructs to staff- and senior-level auditors from the two most structured and the two least structured (then) Big 6 accounting firms. Results indicate that supervisor-assessed job performance is positively associated with the “fit” between individual auditors' locus of control and the employing firm's audit structure. Specifically, auditors who have an internal locus of control perform at a higher level at unstructured than at structured firms, on average, while auditors who have an external locus of control perform better at structured than at unstructured firms. These findings are relevant to audit firms and individual auditors seeking a match between personal and firm characteristics, and to firms seeking to determine the potential impact of audit reengineering that may alter the level of structure in their audit approaches.
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McLarty, Benjamin D., and Daniel T. Holt. "A Bright Side to Family Firms: How Socioemotional Wealth Importance Affects Dark Traits–Job Performance Relationships." Family Business Review 32, no. 4 (November 21, 2019): 378–95. http://dx.doi.org/10.1177/0894486519888397.

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Examining socioemotional wealth’s influence at the individual level, an interactionist approach was used to test its moderation effect on the dark personality traits–job performance relationship, using supervisor-employee dyads in family firms. Termed the Dark Triad, dark personality traits include narcissism, psychopathy, and Machiavellianism. Results showed that when supervisors in family firms prioritize socioemotional wealth, the expected relationships between the Dark Triad and employee job performance outcomes (task, citizenship, and counterproductive behaviors) is ameliorated. These findings demonstrate that family firms can create an environment that improves the otherwise negative impact that dark personality has on job performance.
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Zhang, Yun, Bin He, Qihai Huang, and Jun Xie. "Effects of supervisor bottom-line mentality on subordinate unethical pro-organizational behavior." Journal of Managerial Psychology 35, no. 5 (June 18, 2020): 419–34. http://dx.doi.org/10.1108/jmp-11-2018-0492.

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PurposeThis study aims to examine how supervisor bottom-line mentality (BLM) influences subordinate unethical pro-organizational behavior (UPB), considering the mediating role of subordinate moral disengagement and the moderating role of their power-distance orientation.Design/methodology/approachThe theoretical model was tested using two-wave data collected from employees of five firms in southern China.FindingsSubordinate moral disengagement was found to mediate the positive relationship between supervisor BLM and subordinate UPB. Furthermore, for subordinates with high power-distance orientation, the positive relationship between supervisor BLM and subordinate moral disengagement and the indirect positive relationship between supervisor BLM and subordinate UPB were both strengthened.Practical implicationsFirst, organizations should train their employees to pursue goals ethically based on established standards and policies for acceptable behavior and to punish UPB. Second, organizations should strengthen employees' ethics and reduce their likelihood of moral disengagement. Finally, organizations should create an environment that allows subordinates to question their supervisors’ BLM.Originality/valueFirst, the results demonstrate that supervisor BLM is an antecedent of subordinate UPB. Second, the study sheds important new light on how employees respond to supervisor BLM through cognitive processes. Third, it examines the moderating role of subordinate power-distance orientation between supervisor BLM, moral disengagement and UPB.
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Andiola, Lindsay M., Denise Hanes Downey, Brian C. Spilker, and Tracy J. Noga. "An Examination of the Interactive Effect of Feedback Source and Sign in the Offshoring Environment: A Social Identity Perspective." Behavioral Research in Accounting 30, no. 2 (July 1, 2018): 1–21. http://dx.doi.org/10.2308/bria-52182.

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ABSTRACT Public accounting firms regularly rely on offshore professionals to assist with client work. However, differences in interpersonal dynamics between offshore staff members and the supervisors they report to may yield positive and/or negative work outcomes. We examine how feedback source (offshore or onshore supervisor) and feedback sign (negative or positive) interact to affect offshore staff members' satisfaction with feedback. This is an important issue because subordinate satisfaction with performance feedback is a key determinant of future performance and turnover intentions. We find that offshore staff members are less satisfied with negative feedback from an offshore (local Indian) supervisor, a member of their in-group, than an onshore (remote U.S.) supervisor, a member of their out-group. However, their satisfaction with positive feedback does not significantly differ between feedback sources. Further analysis reveals that greater satisfaction is associated with increases in the effort the staff member plans to put forth in the future. JEL Classifications: M40; M41; M54; D91. Data Availability: Please contact the authors.
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Abendroth, Anja-Kristin, Silvia Melzer, Alexandra Kalev, and Donald Tomaskovic-Devey. "Women at Work." ILR Review 70, no. 1 (September 28, 2016): 190–222. http://dx.doi.org/10.1177/0019793916668530.

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Using a unique sample of 5,022 workers in 94 large German workplaces, the authors explore whether and how women’s access to higher level positions, firms’ human resources practices, and workers’ qualification levels are associated with gender differences in earnings. First, they find that having more women in management reduces the gender earnings gap for jobs with low qualifications, but not those with high qualifications. Second, they find that while men’s compensation is positively affected by having a male supervisor, women with a female supervisor do not receive such an advantage. Finally, they find that human resources practices and job-level qualifications moderate the association between gendered power and gender earnings inequalities. Integrating women into managerial and supervisory roles does not automatically reduce gender inequalities; its impacts are contingent on organizational context.
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9

Nandedkar, Ankur. "Investigating leader-member exchange and employee envy: An evidence from the information technology industry." International Journal of Organization Theory and Behavior 19, no. 4 (April 1, 2016): 419–51. http://dx.doi.org/10.1108/ijotb-19-04-2016-b001.

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AbstractThis study investigates the dynamics of supervisor-subordinate relationship, commonly referred in leadership literature as leader-member exchange (LMX), in the context of envy, and its associated consequences. Building on the affective events theory, we hypothesize that employees who do not share a good relationship with their supervisors (low-quality LMX) will be envious of the peers that maintain great relationship (high-quality LMX) with the supervisor. As a result, they will restrict knowledge sharing, and engage in uncivil behaviors. Hierarchical regression was used to test hypotheses on data derived from a sample of 204 software engineers working across various information technology firms in India. The study found support for all of the proposed hypotheses and extends research in the field by demonstrating negative consequences of envy in the workplace.
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10

Campopiano, Giovanna, and Emanuela Rondi. "Hierarchical Dyadic Congruence in Family Firms: The Interplay of Supervisor and Supervisee Socioemotional Wealth Importance and Familial Status." Entrepreneurship Theory and Practice 43, no. 2 (August 28, 2018): 322–29. http://dx.doi.org/10.1177/1042258718796075.

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We extend McLarty, Vardaman, and Barnett’s analysis of how family firm supervisor attributes, in terms of familial status and socioemotional wealth importance, affect supervisee performance by considering the supervisee attributes. We further integrate the concept of restricted and generalized social exchange to provide a theoretical basis for how hierarchical dyadic (in)congruence moderates the relationship between supervisee commitment and performance. By providing a more fine-grained conceptualization, we contribute to the family business literature at its organization behavior interface.
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11

Wen, Mei, Jun Zeng, and Ming Qiu. "Analysis on Trilateral Game of Government Agency, Emission-Dependent Firm and Carbon Verification Institutions under Cap-and-Trade Scheme." Advanced Materials Research 1092-1093 (March 2015): 1585–90. http://dx.doi.org/10.4028/www.scientific.net/amr.1092-1093.1585.

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To reduce carbon emission, cap-and-trade (C&T) is regarded as one of the effective environmental regulations around the world, which brings huge challenges to generating firms. In this paper, a tripartite game model on carbon abatement is built to analyze their optimal strategies under the C&T scheme. Based on the equilibrium of the game, some suggestions are presented to give the government agency to promote the efficiency of C&T scheme, that is, introducing carbon verification institution and doing heavier fine to firm will decrease the probability of firm deception and relieve the burden of the government agency; setting reward to carbon verification institution and an appropriate increase in fine of carbon verification institution will decrease the probability of supervisor inspection, further saving supervision costs.
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12

Pradhan, Sajeet, Aman Srivastava, and Dharmesh K. Mishra. "Abusive supervision and knowledge hiding: the mediating role of psychological contract violation and supervisor directed aggression." Journal of Knowledge Management 24, no. 2 (November 18, 2019): 216–34. http://dx.doi.org/10.1108/jkm-05-2019-0248.

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Purpose The purpose of this study is to test the relationship between abusive supervision and employee’s knowledge hiding behaviour among Indian information technology (IT) employees. The paper also strives to theoretically discuss and then seek empirical evidence to the two mediational paths (namely, psychological contract violation and supervisor directed aggression) that explain the focal relationship between abusive supervision and knowledge hiding. Design/methodology/approach To test the proposed hypotheses, the study draws cross-sectional data from Indian IT employees working in various IT firms in India. Data were collected at two time points (T1 and T2) separated by one month to counter the priming effect and neutralize any threat of common method bias. The final sample of 270 valid and complete responses was analysed using SmartPLS 3 to test the hypotheses. Findings Results showed that abusive supervision is positively related to employee’s knowledge hiding behaviours. Also, both psychological contract violation and supervisor directed aggression partially mediates the abusive supervision-knowledge hiding behaviour linkage. Originality/value First, the current study has tested the positive relationship between abusive supervision and knowledge hiding behaviours unlike most of the previous investigations that have focussed on knowledge sharing behaviour (the two are different constructs having different antecedents). Second, the study also empirically investigated the two parallel mediational routes, namely, psychological contract violation and supervisor directed aggression that explains the blame attributed by the beleaguered employee that led to covert retaliatory behaviour, such as knowledge hiding.
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13

Kent, Pamela, and Dennis van Liempd. "Linking Corporate Institutional Logics and Moral Reasoning – Evidence from Large Danish Audit Firms." management revue 32, no. 1 (2021): 53–83. http://dx.doi.org/10.5771/0935-9915-2021-1-53.

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This paper examines whether organizational levels of owner/partner, CPA manager, supervisor and other audit staff are associated with institutional logics of auditors in large Danish audit firms. Our findings identify the presence of the professional logic and commercial logic with the professional logic being two explicit logics of a fiduciary and a technical-expertise logic. The organizational levels of CPA manager, supervisor and other staff are significant in explaining the presence of the technical-expertise logic, but not the fiduciary logic. Higher moral reasoning of auditors and being a female are significantly associated with the presence of the fiduciary logic. All four organizational levels are significant in explaining the identified commercial logic with further tests indicating that partners place more emphasis than supervisors on the commercial logic. Additional tests examine whether moral reasoning is associated with the professional fiduciary, professional technical-expertise and commercial logics and whether organizational levels explain moral reasoning. We find that a higher professional fiduciary logic is associated with higher auditor moral reasoning. In contrast, lower moral reasoning is associated with higher professional technical-expertise and commercial logics. In addition, increased audit experience is associated with lower moral reasoning.
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Wei, Li-Qun, Jun Liu, Yuan-Yi Chen, and Long-Zeng Wu. "Political Skill, Supervisor-SubordinateGuanxiand Career Prospects in Chinese Firms." Journal of Management Studies 47, no. 3 (May 2010): 437–54. http://dx.doi.org/10.1111/j.1467-6486.2009.00871.x.

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15

Kurnia, Kurnia, and Ernie Tisnawati Sule. "PENGARUH SUPERVISI DAN KEPUASAN KERJA TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT." EKUITAS (Jurnal Ekonomi dan Keuangan) 19, no. 1 (February 2, 2017): 1. http://dx.doi.org/10.24034/j25485024.y2015.v19.i1.1757.

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This study examines the effect of supervision and job satisfaction on reduced audit quality. Based on the literature review, this study hypothesize that supervision and job satisfaction have an effect on reduced audit quality. This study uses data from auditors of audit firms listing in Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using multiple regression analysis for testing hypothesis. The results show that supervision and job satisfaction have a negatively effect on reduced audit quality. Spesifically, this study indicates that auditors who have perceived that supervision isn’t effective are more likely to commit reduced audit quality. The results also indicate that auditors who their job satisfaction is lower tend to engage in reduced audit quality. Based on these results, to improve the quality of audit, quality control system in KAP should ensure that the supervision procedures have been implemented as appropriate, as well as ensuring that all work has been supervised by his superior auditor. Based on the results of this study also suggested that KAP improve conditions that can cause job dissatisfaction.
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Ji, Yang, Erhua Zhou, Caiyun Li, and Yanling Yan. "Power Distance Orientation and Employee Help Seeking: Trust in Supervisor as a Mediator." Social Behavior and Personality: an international journal 43, no. 6 (July 17, 2015): 1043–54. http://dx.doi.org/10.2224/sbp.2015.43.6.1043.

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We explored the mechanism and effect of supervisors' power distance orientation in relation to employee help seeking by way of a hierarchical linear model based on a sample of 311 employees working in 12 Chinese firms. Results indicated that power distance orientation had a significantly negative impact on employees' instrumental and emotional help seeking as well as their trust in the supervisor. Affect-based trust mediated the relationship between power distance orientation and instrumental and emotional help seeking. Further, cognition-based trust mediated the relationship between power distance orientation and instrumental help seeking. Implications for theory and management are discussed.
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Wu, Min, Xu Huang, Chenwei Li, and Wu Liu. "Perceived Interactional Justice and Trust-in-supervisor as Mediators for Paternalistic Leadership." Management and Organization Review 8, no. 1 (March 2012): 97–121. http://dx.doi.org/10.1111/j.1740-8784.2011.00283.x.

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This study identifies the influencing processes that underlie the effect of the three paternalistic leadership dimensions on subordinates' work performance/ organizational citizenship behaviours. The results, based on data collected from private firms in China, showed that perceived interactional justice mediated the effects of moral leadership and benevolent leadership on trust-in-supervisor. However, perceived interactional justice did not mediate the relationship between authoritarian leadership and trust-in-supervisor. In addition, trust-in-supervisor was found to be positively associated with work performance and organizational citizenship behaviours. Cultural and practical implications and future research directions are also discussed.
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Li, Lan, Xingshan Zheng, Siwei Sun, and Ismael Diaz. "Does subordinate moqi affect leadership empowerment?" Leadership & Organization Development Journal 41, no. 8 (August 25, 2020): 1015–34. http://dx.doi.org/10.1108/lodj-08-2019-0351.

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PurposeThe present study aims to ascertain the relationships between subordinate moqi and leader behaviors, by primarily discussing how and when subordinate moqi is associated with leadership empowerment.Design/methodology/approachA self-report study was conducted by recruiting 334 employees from 13 firms. All concepts were rated on a seven-point Likert-type response scale. Linear regression analysis (conducted in MPLUS 7) was conducted to verify the hypotheses.FindingsFirst, subordinate moqi showed positive association with empowerment. Second, trust-in-supervisor mediated the relationships between subordinate moqi and empowerment. Third, subordinates' power distance orientation (PDO) could moderate the subordinate moqi – leader empowerment relationship. When subordinates reported higher PDO, the relationships between subordinate moqi and empowerment were more robust; likewise, subordinate moqi would have more significantly indirectly impacted empowerment via trust-in-supervisor.Originality/valueThough researchers have discussed the impacts of subordinate moqi on subordinates' outcomes, the impact of subordinate moqi on supervisors' attitudes or behaviors remains unclear. The relationships between subordinate moqi and supervisor empowerment behaviors are empirically ascertained by emphasizing the leader-subordinate dyadic process. The findings here suggested that subordinate moqi boosted subordinates' trust-in-supervisor, and moqi would also predict the behaviors of leader empowerment. This study extended the PDO literature by identifying the moderating role of PDO in the subordinate moqi – leader empowerment behavior relationship.
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Khattak, Sajid Rahman, Hafeez Ullah, and Muhammad Zahid Awan. "Does Supervisor Communication Styles Reduce Cyber loafing? Important Roles of Work Engagement and Psychological Capital." Volume V Issue I V, no. I (March 30, 2020): 562–71. http://dx.doi.org/10.31703/gssr.2020(v-i).57.

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Drawing from Conservation of Resources Theory (COR), the current research examined the direct and indirect relationship (PsyCap, work engagement) of perceived supervisor communication styles and cyberloafing. Data from 367 full-time employees working in 64 different firms were collected through a standardized scale. The findings revealed that assertive communication style has a negative relation with cyberloafing while passive and aggressive communication styles have positive associations with cyberloafing. Moreover, PsyCap partially mediates the relationship of supervisor communication styles (assertive, passive and aggressive) and cyberloafing. Additionally, employee work engagement partially mediates the relationship of supervisor communication styles (assertive, passive and aggressive) and cyberloafing. The study suggests that leaders can reduce employee involvement in cyberloafing through effective supervisor communication and intrinsic motivation factors such as PsyCap and work engagement. Limitations, future directions, theoretical contributions and managerial implications are also highlighted.
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Cheung, Millissa FY, Wei-Ping Wu, and Mei-Ling Wong. "Supervisor–subordinate kankei, job satisfaction and work outcomes in Japanese firms." International Journal of Cross Cultural Management 13, no. 3 (October 4, 2013): 265–78. http://dx.doi.org/10.1177/1470595813501477.

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Chang, Song, Sean A. Way, and Derek H. K. Cheng. "The Elicitation of Frontline, Customer-Contact, Hotel Employee Innovative Behavior: Illuminating the Central Roles of Readiness for Change and Absorptive Capacity." Cornell Hospitality Quarterly 59, no. 3 (October 11, 2017): 228–38. http://dx.doi.org/10.1177/1938965517734940.

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Although service innovations have been recognized to be important for the long-term strategic success of hospitality firms, to date, the elicitation of innovative behavior has received little attention in the extant hospitality research literature. In the current study, we used a matched set of responses from 294 frontline, customer-contact, hotel employees and their direct supervisors to address this lack. Consistent with extant human resource management (HRM) studies that have advocated the agent-centered perspective, this study’s results illuminate a causal chain through which employee self-reported (Time 1, Source 1) perceived high-investment human resource practices (HIHRP) augments individual frontline, customer-contact, hotel employee supervisor-rated (Time 2, Source 2) innovative behavior. This study contributes to the extant hospitality and HRM research literatures by elucidating individual hotel employee self-reported perceived HIHRP as a key proximal determinant and individual hotel employee supervisor-rated innovative behavior as a key proximal consequence of two positive organizationally relevant individual-level psychological outcomes: that is, frontline, customer-contact, hotel employee self-reported readiness for change and absorptive capacity. Findings, implications, and limitations as well as avenues for future research are discussed.
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Jamil, Saqib, and Vimolwan Yukongdi. "Information Systems Workforce and Innovative Work Behavior." International Journal on Semantic Web and Information Systems 16, no. 1 (January 2020): 146–65. http://dx.doi.org/10.4018/ijswis.2020010107.

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This research examined the mediating role of affective trust along with the moderating role of supervisor–subordinate guanxi on the relationship between innovative work behavior and participatory management. Utilizing data gathered from information workforce consisting of 333 employees in addition to 38 leaders of six firms operating in China, the research affirms that trust mediated the relationship between innovative work behavior and participatory management. This study concludes that a strong relation between participatory management and innovative work behavior exists provided high-quality supervisor–subordinate guanxi is present among employees. The findings and implications for this research are discussed at the end.
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Kaushik, Sameeksha. "A Study on Relationship Between Subordinates’ Perceptions of Destructive Leadership and Upward Bullying." Shanlax International Journal of Management 8, S1-Feb (February 26, 2021): 107–16. http://dx.doi.org/10.34293/management.v8is1-feb.3764.

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Many studies have been conducted to understand the existence of workplace bullying in subordinate-supervisor relationship in relation with leadership. However, not many studies have focused on the study of bullying caused by subordinates to the managers (upward bullying) and which behavior of the leader or subordinates leads to this bullying. Upward bullying includes bullying behaviors such as threats or malicious accusations shown by subordinates to their supervisor and destructive leadership includes behavior that undermines motivation or work-related satisfaction of subordinates. The purpose of this study is to explore a significant relationship between subordinate perceptions of destructive leadership and upward bullying. A questionnaire of scales consisting of 34 items was used where upward bullying was found out by using Negative Acts Questionnaire Revised (NAQ-R) scale and to measure destructive leadership, rater form of Multifactor Leadership Questionnaire (MLQ) was used. One hundred and ninety-three software engineers who are employed in digital (IT) firms have completed an on-line questionnaire of their perceptions of the leadership style and behavior of their immediate supervisor, and the frequency with which they are engaged in specific bullying behaviours targeting their supervisor. The results of the study helped to explore the lacked evidences of upwards bullying and to know the subordinates’ perceptions due to destructive leadership at work environment. The findings revealed that subordinates’ perceptions of destructive supervisory leadership were moderately correlated with an increased incidence of upward bullying. This paper offers support for prevalence of upwards bullying which can be a response to destructive leadership, and as this research is done with a specific sector, it further enhances need of future researches. Few recommendations like educating employees about workplace behaviours at organisations are discussed. Practical implications to be taken by the managers such as self-assessment of managers to improve leadership skills are discussed.
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Asante Boadi, Evans, Zheng He, Eric Kofi Boadi, Josephine Bosompem, and Philip Avornyo. "Consequences of corporate social responsibility on employees." Personnel Review 49, no. 1 (October 22, 2019): 231–49. http://dx.doi.org/10.1108/pr-08-2018-0288.

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Purpose The purpose of this paper is to draw on affect social exchange theory and related literature to develop and test a research model linking employees’ perception of corporate social responsibility (CSR) to their outcomes [performance and organisational pride (ORP)] with moderating variables: perceived work motivation patterns (autonomous and controlled motivation) to sustain firm’s operations through their employees. Design/methodology/approach The authors used Ghana as a case for this study due to recent turbulences in the banking sector of Ghana. A sample data of 244 subordinate/supervisor dyads from rural and community banks was collected with a time-lagged technique and analysed through a structural equation modelling for this study. Findings These employee’s perceptions of CSR positively related to their performance and ORP. Autonomous motivated employees had a stronger positive moderated impact on perceived CSR-Performance link whereas controlled motivated employees recorded a stronger impact on perceived CSR-ORP link. Practical implications Based on these results, managers and human resource (HR) professionals can aim at acquiring favourable employees’ perception of their firms’ CSR initiatives. In that, it can help firms to remain in business particularly in difficult times. Also, autonomous and controlled motivators may seem inversely related, however, they are not contradictory to each other. Both can coexist within a firm and it is crucial that HR professionals and managers endeavour to balance them discreetly to attain organisational goals. Originality/value Despite the growing interest in CSR across continents, CSR outcomes on employees among small and medium scale firms especially in Africa has fairly been toned-down by respective management of firms, governments and researchers.
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GĘBCZYŃSKA, Magdalena. "Job satisfaction in project-based organization." Scientific Papers of Silesian University of Technology. Organization and Management Series 2020, no. 146 (2020): 113–29. http://dx.doi.org/10.29119/1641-3466.2020.146.9.

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Purpose: the purpose of this article is to examine how different factors, such as: person organization fit, supervisor support, rewards, organizational commitment and work engagement simultaneously affect the employee job satisfaction in project-based organization. Design/methodology/approach: This research applies fuzzy set Qualitative Comparative Analysis (fs/QCA). The sample of the study includes 17 cases of Polish consulting firms, and the fieldwork contains information from series of surveys. The survey includes five scales (person organization fit, supervisor support, rewards, organizational commitment and work engagement) in the form of statements to which respondents indicate their level of agreement/disagreement on a five-point Likert scale. Findings: empirical research indicated the configurations of factors which lead to job satisfaction in PBO, pecially, (C1): person organization fit, supervisor support and 16 organizational commitment and (C2): rewards, organizational commitment and work engagement with absence of supervisor support and (C3): person organization fit, rewards and work engagement influence job satisfaction in project-based organization. Research limitations/implications: the first limitation relates to the data source – the data in this study come from a limited research sample-consulting firms. Second, this study considered and examined few factors of job satisfaction selected based on critical analysis of the literature and future studies could include other variables. Practical implications: the results of research have practical implications for managers of project-based organization, because they provide them with configuration of factors which lead to job satisfaction. Originality/value: using of fs/QCA, which enabled simultaneous studying the effect of selected factors and it is an original contribution to the research on job satisfaction in PBO.
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Mao, Jih-Yu, Ye Zhang, Lifan Chen, and Xin Liu. "Consequences of supervisor self-interested behavior: a moderated mediation." Journal of Managerial Psychology 34, no. 3 (April 8, 2019): 126–38. http://dx.doi.org/10.1108/jmp-04-2018-0170.

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Purpose The purpose of this paper is to investigate the negative consequences of employee perceptions of supervisor self-interested behavior (SIB). Using social exchange theory, the authors argue that perceived supervisor SIB reduces affective commitment to the supervisor (ACS), which in turn fosters employees’ negative reciprocal behavior in the form of counterproductive work behavior – interpersonal (CWBI) and counterproductive work behavior – organizational (CWBO). In addition, the authors identify employee power distance orientation (PDO) as an important contingent factor that influences the indirect effects. Design/methodology/approach Using a final sample of 441 employees from 146 workgroups across 6 firms in China, the hypotheses are tested using multilevel path analysis to account for the nesting effects. Findings Perceived supervisor SIB is negatively related to ACS, which in turn is related to employee CWBI and CWBO. Furthermore, employee PDO moderates the indirect effects of perceived supervisor SIB on employee CWBI and CWBO through decreased ACS. Specifically, when employee PDO is low, the indirect effects on employee CWBI and CWBO are stronger. Originality/value This is one of the first studies to investigate the influence of employee perceptions of supervisor SIB on negative employee behavior in the workplace. Furthermore, it furthers our understanding of how negative exchange can stimulate negative reciprocal behavior, which is a relatively underexplored area. Another strength of this paper is the multi-time survey design and the adoption of multilevel path analysis.
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Garber, M. P., and K. Bondari. "Characteristics of Horticultural Distribution Centers." Journal of Environmental Horticulture 17, no. 3 (September 1, 1999): 134–36. http://dx.doi.org/10.24266/0738-2898-17.3.134.

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Abstract A national survey of Horticultural Distribution Centers (HDCs) resulted in a 32.3% response rate with owners representing 68% of respondents. The greatest number of respondents were from the Northeast and firms have been in business from 3 to 115 years for an average of 26.5 years. About one-fourth of the firms surveyed (27.4%) were engaged only in distribution activity. However, for all firms, distribution activity accounted for over half (54.2%) of their revenue. The average HDC had annual revenue of $3.4M. The mean number of full-time employees was about 33, with an additional 16 part-time hourly. Average hourly compensation rate ranged form $15.67 for manager/supervisor to $10.58 for staff and $8.94 for full-time hourly workers. Data were analyzed by region of the country and regional differences are discussed.
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Akhigbe, Dr Omoankhanlen Joseph, and Sonye, Lillian Amamino. "Supervisor Trust and Counterproductive Work Behaviour of Oil Firms in Port Harcourt - Nigeria." IOSR Journal of Business and Management 19, no. 06 (June 2017): 52–61. http://dx.doi.org/10.9790/487x-1906045261.

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Staus, Ralph, and Ron Moreau. "A Win—Win Industrial Internship for Academic Staff." Industry and Higher Education 15, no. 5 (October 2001): 361–65. http://dx.doi.org/10.5367/000000001101295902.

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Academics in the engineering and engineering technology disciplines have a storehouse of knowledge and talent that is potentially valuable to small and medium-sized manufacturing firms. These firms' facilities often have a limited number of engineers who must wear many hats. The Pennsylvania-based firm Can Corporation, with a workforce of over 200, has a single mechanical engineer on staff, who is the plant engineer, the maintenance supervisor, and the environmental compliance officer. An internship during 1999–2000 for a member of the local college engineering faculty, affiliated to Penn State University, proved to be a win–win arrangement for both parties. This paper presents a case history, identifies the benefits gained by the academic participant, discusses the benefits to the industrial partner, and provides recommendations for future internships. Penn State University's policies and practices applicable to internships are presented. The intention of the paper is to encourage members of engineering and engineering technology faculties to view an industrially sponsored internship as a method of providing valuable service, an opportunity to refresh engineering skills, and a source of supplemental income.
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Lin, Tzong-Huei. "Underpricing and corporate governance-Evidence from Taiwan securities market." Corporate Ownership and Control 4, no. 2 (2007): 69–73. http://dx.doi.org/10.22495/cocv4i2p6.

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To enhance the corporate governance of listed firms, Taiwan prescribes that the initial public offerings (IPOs) after February 19, 2002, have to set up at least two independent directors and one independent supervisor who posses financial or accounting expertise. The corporate governance reform of Taiwan offers an opportunity to investigate the effect of corporate governance on IPOs market. Using data from Taiwan’s initial public offerings (IPOs), this study documents evidence that the magnitudes of under-pricings of IPOs after 2002 are significantly smaller than those of before. This shows that the corporate governance can reduce the investors’ uncertainty about the IPOs. The empirical evidence also indicates that the percentage of shares holdings owned by directors/supervisors is demonstrated to have negative relationship with the underpricing of the IPOs. This study contributes to the literature in the following ways. First, as Ritter and Welch (2002) suggest that future progress in the IPO underpricing literature will mainly come from agency conflict explanation, this study provides evidence about the effect of corporate governance on IPOs market. Second, as for the issue about the policy implication of the SFB 2002’ rules, this study provides the empirical evidence. Third, whether the government should prescribe the firms to set up independent directors? This study offers a direction for future discussion.
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Czaban, Laszlo, and Richard Whitley. "The Transformation of Work Processes in Emergent Capitalism: The Case of Hungary'." Work, Employment and Society 12, no. 1 (March 1998): 47–72. http://dx.doi.org/10.1177/0950017098121003.

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The removal of state support for enterprises and the intensification of competition following the liberalisation of markets in the former state socialist societies of Eastern Europe were expected to result in the major rationalization of employment and work organisation, especially where ownership and control had changed. This study of 271 production workers in 13 Hungarian enterprises shows that the state-owned enterprises (SOEs) in the most severe financial difficulties had reduced total employment the most in the early 1990s, and that both this group of companies and those now privately controlled had reduced the proportion of indirect support workers more than had SOEs in better financial conditions and/or which were still being supported by the state. Production workers in the private firms also had more varied jobs, especially skilled ones, and more task discretion than most of those in SOEs. In general, both the crisis SOEs and the private firms distinguished more strongly between skilled workers and team leaders and less-skilled workers in terms of the jobs they had, their discretion over task performance, supervisor control and involvement than did the more financially stable SOEs. Most workers in this last group of companies were still organised in the `quasi-Taylorised' work systems with substantial delegated autonomy from supervisors characteristic of state socialism.
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Zhang, Man Jing. "Research on the Innovation Method of HRM Based on Information Technology." Applied Mechanics and Materials 687-691 (November 2014): 4485–88. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.4485.

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As an organization s strategy to manage the employment relationship, high-performance work system (HPWS) may lead to superior firm performance and favorable employee outcomes through cultivating the relational aspects of employee’s psychological contract. In this study, we investigated the processes (mediation and moderation) linking HPWS and outcomes at both the organizational and individual levels. Hierarchical linear modeling (HLM) analysis on a sample of 1129 employees from 92 firms in the Pearl River Delta of China indicated that HPWS was associated with increased firm performance and decreased turnover rate at the organizational level, and relational contract fully mediated the cross-level relationships between HPWS and employees affective commitment and in-role performance at the individual level. In addition, perceived supervisor support moderated the HPWS and relational contract relationship. We discuss theoretical and practical implications to end of this paper.
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Cheng, Shih Yu (Cheryl). "Leader-member exchange and the transfer of knowledge from Taiwanese managers to their Chinese subordinates." Leadership & Organization Development Journal 38, no. 6 (August 7, 2017): 868–82. http://dx.doi.org/10.1108/lodj-09-2015-0210.

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Purpose The purpose of this paper is to investigate the relationships among leader-member exchange (LMX) quality, social interaction, and the effectiveness of knowledge transfer. Design/methodology/approach This study used a paired questionnaire to collect 209 valid sets of paired data, consisting of responses from 37 Taiwanese supervisors and their 209 Chinese subordinates at 35 Taiwanese manufacturing firms located in Mainland China. The proposed hypotheses were tested with the application of a two-step approach of PLS-SEM analysis. Findings The results of this study showed that LMX quality and social interaction are positively associated with effective knowledge transfer, and most importantly, it found that social interaction between Taiwanese managers and their subordinates has a full mediating effect on this relationship. Research limitations/implications The data were collected from a dyad supervisor-subordinate relationship; thus, future research is encouraged to collect data from peer co-worker relationships. The findings, however, suggested that organizations should provide a supportive environment where a good supervisor-subordinate relationship can be created for the enhancement of knowledge transfer. Practical implications The study suggested that managers should work to develop high-quality LMX relationships with their subordinates, as this can enhance social interaction among employees and facilitate more effective knowledge transfer. Originality/value The paper applied a four-level training evaluation model to assess the effectiveness of knowledge transfer which has never been done before, and found that both LMX quality and social interaction affect how well individuals can acquire knowledge.
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Saengchai, Sakapas, Khajornsak Thaiprayoon, and Kittisak Jermsittiparsert. "Employee Turnover Intentions: The Role of the Supervisor’s Support and Job Autonomy with Job Satisfaction Acting as a Mediator: A Case of Paramedical Staff in Thai Government Hospital." Journal of Computational and Theoretical Nanoscience 16, no. 11 (November 1, 2019): 4789–97. http://dx.doi.org/10.1166/jctn.2019.8391.

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The prime objective of the current study is to explain the relationship between employee turnover intentions, supervisors support, job autonomy and job satisfaction. Furthermore, the mediating role of job satisfaction in the relationship between job autonomy, employee turnover intentions and supervisors support are examined. We have used the SEM-PLS as a statistical tool to achieve the objectives of the current study. The data is collected with the aid of an adapted questionnaire. The operation managers and finance managers of Indonesian manufacturing firms are chosen as the final sample of the current study. The current study focused on job satisfaction, and it is argued that job autonomy is a key determinant of job satisfaction, as greater autonomy will lead to more satisfaction and lower the turnover. Meanwhile, the findings of the study have revealed the fact that supervisor support is also a key factor. The results of the study are providing support to the proposition of agency theory and resource-based theory. Overall the findings of the current study are in line with the proposed findings. The paramedical staff of Thai government hospital is chosen as the sample of the study.
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Chong, Vincent K., and Maggie B. C. Law. "The effect of a budget-based incentive compensation scheme on job performance." Journal of Accounting & Organizational Change 12, no. 4 (November 7, 2016): 590–613. http://dx.doi.org/10.1108/jaoc-02-2015-0024.

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Purpose This study aims to examine the role of trust-in-supervisor and organizational commitment on the relationship between a budget-based incentive compensation scheme and job performance. Design/methodology/approach A survey was conducted involving 120 managers from Australian manufacturing firms listed in the Who’s Who in Business in Australia electronic database. A partial least squares approach was used to assess the psychometric properties of the theoretical model and proposed hypotheses. Data analysis was conducted using WarpPLS Version 5.0. Findings The results suggest that the reliance on a high budget-based incentive compensation scheme was found to lead to higher trust-in supervisor, which in turn resulted in higher organizational commitment and improved subordinate job performance. Research limitations/implications This study is subject to the limitations of survey-based research. Practical implications This study may assist top management to better understand the importance of designing an effective budget-based incentive compensation scheme to promote high interpersonal trust and organizational commitment among subordinates. Cultivating a climate of trust may help to enhance interpersonal trust between subordinates and their superior, which in turn may lead to higher levels of organizational commitment and improvement in subordinate job performance. Originality/value This paper elucidates and contributes to the existing literature by suggesting that a budget-based incentive compensation scheme can directly affect subordinates’ level of trust in their supervisor, and that trust-in-supervisor can serve as an antecedent to the development and cultivation of subordinates’ commitment to the organization, which in turn improves their job performance.
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Verma, Bhupendra Kumar, and Bikrant Kesari. "Does the Morale Impact on Employee Turnover Intention? An Empirical Investigation in the Indian Steel Industry." Global Business Review 21, no. 6 (August 14, 2019): 1466–88. http://dx.doi.org/10.1177/0972150919856957.

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India’s steel sector has experienced high employee turnover in the last couple of years due to the complex business environment, such as market competition, technology up-gradation, changes in business process, and management practices. This study is first of its kind in Indian literature to address the influence of employee morale on turnover intention in the context of the Indian steel industry. The study uses statistical software packages such as SmartPLS 2.0 and IBM SPSS 20 to analyze and validate the conceptual framework. Confirmatory Factor Analysis (CFA) and Structural Equation Modelling (SEM) were used to evaluate the model with a sample size of 386 male employees of steel firms in Chhattisgarh state, the central part of India. The study makes a twofold contribution. First, it explores the influential morale factors that explain employee turnover and measure the extent of its influence on employee turnover intention. Second, it suggests that steel firms should support their human resources either in the form of management, supervisor and co-worker support or through offering material reward and career development opportunities or reducing workload by assigning appropriate task that enhances employee morale and reduces their turnover intention within the firms.
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Bouckenooghe, Dave, Usman Raja, and Muhammad Abbas. "How does self-regulation of emotions impact employee work engagement: The mediating role of social resources." Journal of Management & Organization 20, no. 4 (July 2014): 508–25. http://dx.doi.org/10.1017/jmo.2014.43.

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AbstractDrawing upon the Conservation of Resources Theory, we investigated the hitherto unexplored role of ‘social resources’ (i.e., trust in supervisor and social interaction) in mediating the relationship between ‘self-regulation of emotions’ (i.e., a personal resource) and work engagement. The data were collected from 296 IT professionals at four well-established IT firms in Ukraine. As we hypothesized, self-regulation of emotions positively affected work engagement, yet this effect partially disappeared when controlling for the role of social resources. Together, these findings illustrate the dynamic role of an individual's personal and social resources in fostering work engagement.
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Javed, Basharat, Mohammed Y. A. Rawwas, Sujata Khandai, Kamran Shahid, and Hafiz Habib Tayyeb. "Ethical leadership, trust in leader and creativity: The mediated mechanism and an interacting effect." Journal of Management & Organization 24, no. 3 (February 15, 2018): 388–405. http://dx.doi.org/10.1017/jmo.2017.56.

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AbstractThis study examines the relationship between ethical leadership and employee creativity with mediating role of trust in leader and moderating role of openness to experience. Data were collected from 205 supervisor–subordinate small textile firms across Pakistan. Confirmatory factor analysis confirmed the distinctiveness of variables used in our study. The results confirmed that ethical leadership promotes creativity at workplace, while trust in leader mediates the effect of ethical leadership on creativity. Furthermore, the results did not confirm the moderation of openness to experience on the relationship between trust in leader and employee creativity. The implications are discussed.
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Khaleel, Muhammad, Shankar Chelliah, Sana Rauf, and Muhammad Jamil. "Impact of perceived corporate social responsibility on attitudes and behaviors of pharmacists working in MNCs." Humanomics 33, no. 4 (November 13, 2017): 453–69. http://dx.doi.org/10.1108/h-10-2016-0080.

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Purpose This study aims to find out how corporate social responsibility (CSR) initiatives are perceived by pharmacists and how it influences employees’ organizational commitment and organizational citizenship behavior (OCB) and role of perceived supervisor support in the study. Design/methodology/approach Pharmacists of different hierarchical levels from five multinational pharmaceutical industries in Pakistan were selected as study samples. Data were collected from 136 pharmacists working in Punjab Region. PLS-SEM was used to test the hypotheses. Findings The results from this study found that CSR was a predictor of affective organizational commitment (AOC) and OCB. AOC fully mediates the relationship between CSR and OCB. While perceived supervisory support did not moderate the relationship between AOC and OCB. Pharmaceutical firms can promote commitment toward organization and OCBs by initiating CSR activities. Research limitations/implications This research is one of the innovative studies that empirically examine the predicting role of CSR and moderating role of perceived supervisory support on employees’ attitude and behaviors in the pharmaceutical companies’ context. Moreover, this research will also help the management by adopting CSR activities as core element in shaping employees attitudes and behaviors. Originality/value It is a significant study shifting the focus of research into organizational behavior context and further influences employee’s attitudes and behavior because of perceived CSR in the pharmacy industry.
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Kuruppuge, Ravindra Hewa, and Ales Gregar. "Family Involvement, Employee Engagement and Employee Performance in Enterprising Family Firms." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 5 (2017): 1695–707. http://dx.doi.org/10.11118/actaun201765051695.

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The study has been designed to analyze probable determinants of employee performance in family firms. A quantitative methodology was adopted. Data were collected from 113 employees from fifteen family businesses located in the Western Province in Sri Lanka. Correlation and ordinal logistic regression analysis were used to elaborate the relationships. Correlation analysis indicated that both family involvement and employee engagement correlate to employee performance. Family involvement in case of holding positions in functional and strategic levels by family members has shown no correlation to employee performance. Yet, having a family member as immediate boss/ supervisor of an employee in the job has a strong correlation to employee performance. Regression analysis makes evident that almost all coefficients of the employee are negatively related to employee performance. Yet, all levels of employee engagement are significantly related to employee performance. It further shows that being the lower levels of employee engagement increases the likelihood of lower levels of employee performance.
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Gibbs, Michael, Kenneth A. Merchant, Wim A. Van der Stede, and Mark E. Vargus. "Determinants and Effects of Subjectivity in Incentives." Accounting Review 79, no. 2 (April 1, 2004): 409–36. http://dx.doi.org/10.2308/accr.2004.79.2.409.

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This study examines two questions: When do firms make greater use of subjectivity in awarding bonuses? What are the effects of subjectivity on employee pay satisfaction and firm performance? We examine these questions using data from a sample of 526 department managers in 250 car dealerships. First, the findings suggest that subjective bonuses are used to complement perceived weaknesses in quantitative performance measures and to provide employees insurance against downside risk in their pay. Specifically, use of subjective bonuses is positively related to: (1) the extent of long-term investments in intangibles; (2) the extent of organizational interdependencies; (3) the extent to which the achievability of the formula bonus target is both difficult and leads to significant consequences if not met; and (4) the presence of an operating loss. Second, we find that the effects of subjective bonuses on pay satisfaction, productivity, and profitability are larger the greater the manager's tenure, consistent with the idea that subjectivity improves incentive contracting when there is greater trust between the subordinate and supervisor
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Verburg, Robert M., Ann-Marie Nienaber, Rosalind H. Searle, Antoinette Weibel, Deanne N. Den Hartog, and Deborah E. Rupp. "The Role of Organizational Control Systems in Employees’ Organizational Trust and Performance Outcomes." Group & Organization Management 43, no. 2 (August 31, 2017): 179–206. http://dx.doi.org/10.1177/1059601117725191.

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This study examined how organizational control is related to employees’ organizational trust. We specifically focus on how different forms of control (process, outcome, and normative) relate to employees’ trust in their employing organizations and examine whether such trust in turn relates positively to employee job performance (task performance and organizational citizenship behavior). In addition, and in response to the recommendations of past research, we examined these relationships in a high control and compliance-based cultural context. Using data from 105 employee–supervisor dyads from professional services firms in Singapore, we find support for our hypothesized model. The implications of the results for theory and practice, and directions for future research, are discussed.
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Saputra, Nopriadi, and Reni Hindriari. "Leading Digital Transformation: Developing Self-Regulating Actors in Digital Organization." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (December 9, 2020): 28. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(28).

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Digital technology provides opportunities for organizations to grow exponentially by eliminating the distortions and other damaging effects on hierarchical organization. Old industrial organizations would be eaten by a new digital one. Many established firms aware that digital technology can help them doing the businesses with faster responses in lower costs and serve the customers rooms for designing and making customized products collaboratively. Many start-up companies realize that digital technology for create products with newly business model which disrupt the current way of doing business and take engaged customers away from the firms that cannot adapt. Being digital organization for every firms is strategic issue. Transforming the old hierarchical organization to become digital organization must be tackled appropriately in holistic perspective. Digital technology has been changing the way we view the organization from hierarchical system to actor-oriented architecture. In actor-oriented architecture, organization is populated by individuals who capable to work and collaborate in self-regulating mode. For developing self-regulating actors, this study used organizational behaviour approach. Required skill development for being self-regulated actors is influenced by individual, group, and organizational factors. This study aimed to elaborate the impact of digital skill of individual employee, digital leadership of direct supervisor, digital mindset of top management, and digital culture on self-regulating actor development. Keywords: digital organization, digital leadership, learning culture, digital mindset, digital skill
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Coutinho, Isabel Ribau. "When we look at the supervisor image in the mirror, what do we see? The supervisors' mirror image regarding doctoral supervision." Advances in Social Sciences Research Journal 8, no. 2 (February 28, 2021): 398–410. http://dx.doi.org/10.14738/assrj.82.9714.

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Studies regarding doctoral education can focus the PhD student, the supervisor, higher education institution (policy, curriculum, professional career support, culture, among others). PhD students, supervisors and higher education institution, constitute three keys for the same door (doctoral education), and without one of them, the door can´t be well open. Choose which of them should be analyzed is the researcher responsibility, as present data and look carefully to it. During the last years' doctoral education and the doctoral supervision process at UNL as been studied, looking to PhD students, supervisors and institution [1-5]. In the present research, the focus is on supervisor perception. It is important to know supervisor opinion, to attempt and captures their perceptions regarding the doctoral supervision process. When the supervisor thinks and responds to surveys regarding supervision, he/she is presenting an image of himself/herself. This study occurred among the PhD supervisor population at a Science engineering school (Faculdade de Ciências Tecnologia) at Universidade Nova de Lisboa, a Portuguese Higher education institution, with a footprint in the research area. It was possible to capture the image that reflected in the mirror when the supervisor looked. The unexpected image reflected is of a researcher and not a supervisor. When they look to their doctorates, they generally see future technicians/ qualified workers and not a future researcher. Nonetheless, they consider that to finish the PhD, doctorates have to acquire the research profile. This mismatch is consistent with the reality, where attrition exists and many students think to live the academy after the enrollment in the PhD.
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Wang, Yonggui, Daniel Peter Hampson, and Myat Su Han. "Relationship closeness paradox: contingency analysis in B2B sales." Journal of Business & Industrial Marketing 35, no. 6 (January 22, 2020): 971–82. http://dx.doi.org/10.1108/jbim-04-2019-0168.

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Purpose This study aims to examine the positive and negative consequences of relationship closeness between salespersons and their business customers in a B2B sales context: sales performance and salesperson passive opportunism. Design/methodology/approach Drawing on the social exchange theory, the authors develop a conceptual model of positive and negative consequences of relationship closeness. The authors empirically test the model using matched survey data from 269 salesperson-sales supervisor dyads and individual sales performance ratings from one of the largest distribution and market expansion companies in Myanmar. Findings Results provide evidence of positive (i.e. sales performance) and negative (i.e. salesperson passive opportunism) consequences of salesperson’s perceived relationship closeness. These relationships are, however, contingent on organization-level and employee-level factors. High extent of supervision enhances the effects of salesperson’s perceived relationship closeness on sales performance but attenuates its influence on salesperson passive opportunism. The effect of salesperson’s perceived relationship closeness on salesperson’s passive opportunism is stronger for salespersons with a promotion (vs prevention) focus. Research limitations/implications The results offer guidelines to firms seeking to optimize the efficacy of close relationships between their salespersons and customers. For example, higher levels of supervision could increase the likelihood of positive outcomes of relationship closeness while minimizing its negative consequences. Originality/value To the best of the authors’ knowledge, this study is the first to demonstrate not only the benefits of relationship closeness between salespersons and customers but also its dark side: the relationship closeness paradox.
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Cooper, Mary L., Margaret E. Knight, M. Lance Frazier, and Daniel W. Law. "Conflict management style and exhaustion in public accounting." Managerial Auditing Journal 34, no. 2 (February 4, 2019): 118–41. http://dx.doi.org/10.1108/maj-09-2017-1643.

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PurposeAs exhaustion is a core dimension of job burnout, the purpose of this paper is to demonstrate that individual perceptions of supervisor conflict management style (collaborative, dominating and avoidant) are antecedents of role stressors (role conflict, role ambiguity and role overload) in public accounting exhaustion.Design/methodology/approachSurvey results from a sample of 208 public accountants from six firms in upstate New York are used to test the conceptual model using regression and mediation techniques.FindingsThe findings indicate that perceptions of collaborative and dominating conflict management styles are important antecedents to the role stressors that precede exhaustion in public accounting. The findings also indicate that collaborative and dominating management styles have an indirect effect on exhaustion through both role conflict and role overload.Research limitations/implicationsThe sample was taken from six accounting firms in one geographic area of the USA and may not be representative of all public accountants. As a result, generalizability may be limited. Theoretical implications include expansion of the existing public accounting exhaustion model to incorporate individual perceptions of conflict management styles as antecedents to role stressors, and consequently to demonstrate the indirect effects of these conflict management styles on exhaustion.Practical implicationsThis study’s findings provide practitioners with insight regarding conflict management styles, specifically which ones have a positive versus negative effect on role stressors. This can be considered in hiring, training and promotion decisions in firms’ efforts to reduce exhaustion.Originality/valueThis augmentation of the existing public accounting exhaustion model is unique, as prior research has not examined individual perceptions of conflict management style. This not only enriches the model but also is actionable by public accounting firms seeking to mitigate exhaustion.
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Oh, Hyun Min, and Ho young Shin. "A Study on the Relationship between Analysts’ Cash Flow Forecasts Issuance and Accounting Information: Evidence from Korea." Sustainability 11, no. 12 (June 20, 2019): 3399. http://dx.doi.org/10.3390/su11123399.

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This study analyzes the relationship between the future cash flow forecast information provided by financial analysts and accounting information. We examine whether the joint issuance of financial analyst earnings forecasts and cash flow forecasts from 2011 to 2015 contributes to the information usefulness of Korean listed firms. The empirical results of this study are as follows. First, the issuance of analysts’ cash flow forecasts and earnings forecast accuracy were significant positive values. Cash flow forecast accuracy and earnings forecast accuracy were significant positive values. Second, the issuance of analysts’ cash flow forecasts and buy–sell bid spread are significant negative values. These results show that the information asymmetry between the manager and the investor can be reduced based on the rich information environment. This study suggests that cash flow forecasting information of financial analysts provides important evidence for capital market participants because it provides evidence that capital market participants’ information can be used as useful information for economic decision-making. These results show the sustainability of a firm from the viewpoint of a financial analyst who acts as an intermediary and external supervisor in the capital market. In addition, the analysts’ cash flow forecasting information is expected to reduce the information asymmetry between the company and the investor, thereby increasing the transparency and sustainability of the firm.
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Nuryanto, Uli Wildan, Masyhudzulhak Djamil MZ, Achmad Hidayat Sutawidjaya, and Ahmad Badawi Saluy. "Implikasi Keunggulan Bersaing Terhadap Kinerja Organisasi Pada Sektor Industri Manufaktur Kimia Di Provinsi Banten." Kajian Akuntansi 21, no. 2 (September 30, 2020): 208–34. http://dx.doi.org/10.29313/ka.v21i2.6503.

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In current dynamic business environment, the competition is getting stiffer and performance organizational becomes issue, the caracteristics that occurred in the industrial revolution 4.0. This condition requires organizations to increase the performance to be sustain. Competence and knowledge management as internal resources that reffer to RBV are strengths hat are very important as predictors in improving performance. For this reason, the study has explored the indicators of each of the predictors and also test the relationships between latent variable that have been hypothesized. This research focus to the industrial chemical manufactur at Banten Province Indonesia which is become the province with the third largest number of chemical firms in Indonesia. Regarding to the central bureau statistics of Indonesia, the values of productivity and human resources capability from downstream chemical manufactur sector below the target. This research using SEM-PLS method to measure 97 respondents from the level supervisor and manajerial. The final results provide a positive and significant relationship between competence and knowledge management through competitive advantage and organizatioan performance. Competitive advantage also increasse the relationship between competence and knowledge management through the organizational performance. This result has implication for managerial levels to increase human resources performance so it can improve the firm competitive advantage.
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Guan, Xiaoyu, and Stephen Frenkel. "How perceptions of training impact employee performance." Personnel Review 48, no. 1 (February 4, 2019): 163–83. http://dx.doi.org/10.1108/pr-05-2017-0141.

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PurposeThe purpose of this paper is to investigate the influence of firm training on the job performance of mainly semi-skilled manufacturing employees in the context of changes required to ensure the competitiveness of contemporary Chinese manufacturing.Design/methodology/approachData were collected using a survey with time-lagged method and from multiple sources. The sample included 348 supervisor-subordinate dyads from two Chinese manufacturing firms. PROCESS macro tool (Hayes) was used to test the mediating role of work engagement and the moderating role of HRM strength in the training-performance relationship.FindingsWork engagement mediates the relationship between training and in-role task performance, while the relationships between work engagement and both task performance and organizational citizenship behavior are moderated by HRM strength.Research limitations/implicationsBased on a time-lagged survey, causal relationships cannot be drawn from this study. Results point to future research on the training-performance relationship that more closely considers antecedents and the organizations’ internal and external contexts.Practical implicationsManagers should pay close attention to the context and process of training and learning from the employees’ perspective. In addition, a strong HRM system will improve the benefits of training on employee performance.Originality/valueThis study provides theoretical explanations on the mechanisms linking training and employee performance based on the ability-motivation-opportunity framework.
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Nuryanto, Uli Wildan, Masyhudzulhak Djamil MZ, Achmad Hidayat Sutawidjaya, and Ahmad Badawi Saluy. "The Effect of Organizational Performance, Competitive Advantage on the Financial Sector of Chemical Manufacturing Industry in Banten Province." Ilomata International Journal of Tax and Accounting 1, no. 4 (October 30, 2020): 225–42. http://dx.doi.org/10.52728/ijtc.v1i4.141.

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Abstract:
In the current dynamic business environment, the competition is getting stiffer and performance organizational becomes an issue, the characteristics that occurred in the industrial revolution 4.0. This condition requires organizations to increase their performance to be sustained. Competence and knowledge management as internal resources that refer to RBV are strengths that are very important as predictors in improving performance. For this reason, the study has explored the indicators of each of the predictors and also test the relationships between a latent variables that have been hypothesized. This research focuses on the industrial chemical manufactur in Banten Province Indonesia which is become the province with the third-largest number of chemical firms in Indonesia. Regarding the central bureau statistics of Indonesia, the values of productivity, and human resources capability from the downstream chemical manufacturing sector below the target. This research using the SEM-PLS method to measure 97 respondents from the level supervisor and managerial. The final results provide a positive and significant relationship between competence and knowledge management through competitive advantage and organizational performance. Competitive advantage also increases the relationship between competence and knowledge management through organizational performance. This result has implications for managerial levels to increase human resources performance so it can improve the firm competitive advantage.
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