2023, Volume 28, nº 1
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- Emotional intelligence and fraud tendency : a survey of future accountants in NigeriaPublication . Oboh, Collins SankayPurpose – This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud. Design/methodology/approach – The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis. Findings – The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency. Practical implications – The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees. Originality/value – The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.
- The impact of personal reputation on leader emergence in autonomous work teams : theoretical considerations for future researchPublication . Horwitz, Sujin K.Purpose – Research has demonstrated that varying degrees and combinations of individual traits, behaviors and characteristics influence the emergence of leaders in teams. While existing models have shown that such variables affect leader choice independently and interactively, the overall findings suggest that there is still a lack of research on a potentially significant factor, the impact of personal reputation on leader selection in autonomous work teams (AWTs), an increasingly ubiquitous team practice in organizations. This preliminary review thus aims to offer a general overview of personal reputation and its effects on leader emergence in the context of AWTs. Design/methodology/approach – By surveying extant literature on team leader emergence, this review has identified that the potential impact of personal reputation on leader selection in teams is significant yet largely ignored. Findings – Models of leader emergence in teams should incorporate the realistic assumption that teams formed in organizations are often comprised of individuals who have information on others either directly or indirectly. Personal reputation based on an individual’s history thus moderates how one’s behaviors or traits exhibited become contextualized in the overall assessment of leader desirability and selection in teams. Research limitations/implications – Based on a review of existing research on leadership emergence and personal reputation, this work contends that the external validity and predictive value of leader emergence models would greatly benefit from the inclusion of employee reputations as a moderating variable in the future assessment of the leader emergence process in AWTs. Practical implications – By designing models that explain the potential effects of personal reputations on leader emergence in self-managed teams, team members and managers can be better elucidated and ultimately improve their understanding of the process of the evaluation and selection of team leaders. Originality/value – Despite the prolific research on leader emergence, there is still a paucity of studies examining personal reputational effects on leader selection, especially in the context of AWTs. This work is the first review piece calling for the inclusion of personal reputation, a substantive factor overlooked and excluded in previous models, to enhance the current understanding of leader emergence in AWTs.
- What is the impact of social well-being factors on happiness?Publication . Trabelsi, Mohamed AliPurpose – The purpose of this study is to examine the effect of social support, healthy life expectancy, freedom to make life choices, generosity, corruption perception, real gross domestic product per capita and the Gini index on happiness. Design/methodology/approach – In this study, the sample consists of 137 countries observed over the period 2017–2019. A multidimensional approach is used consisting of a principal component analysis and an econometric linear regression model. Findings – The findings indicate that perception, taking care of other people, corruption perception, freedom to make life choices and healthy life expectancy are the most determining factors of social well-being. Practical implications – Well-being benefits countries by improving living standards. Indeed, taking care of other people, corruption perception, freedom to make life choices and healthy life expectancy directly and positively correlate with social well-being. Originality/value – This study contributes to the previous literature in three ways. First, this paper provides fresh and recent data on social well-being. Second, the author introduced a multidimensional approach using a principal component analysis of the different social well-being factors to detect correlation between these indicators and to determine homogeneous clusters. Third, through these indicators, a country’s leaders can formulate policies to enhance social well-being because it is closely linked to the improvement of the standard of living, good governance and therefore an increase in GDP.
- The influence of marital status on customer-centric measures in the context of a ski resort using the importance-performance map analysis (IPMA) frameworkPublication . Haverila, Matti; Haverila, Kai Christian; Twyford, Jenny CaritaPurpose – This study assesses the impact of marital status towards customer-centric measures in a Canadian ski resort using the importance-performance map analysis (IPMA) as the analytical framework. For the purpose of this paper, the three groups that were assessed included singles, partnership without children and partnership with children as marital status indicators. From the theoretical and especially managerial point of view, knowing the importance and the performance of the relevant ski resort-related customer-centric perceptions is of key importance. Design/methodology/approach – A survey was completed to assess customer-centric measures including customer satisfaction, repurchase intent, value for money, willingness to recommend, overall performance in terms of meeting expectations, relationship quality and skiing service quality. An IPMA was conducted with partial least square-structural equation modelling (PLS-SEM) to assess the importance-performance perceptions of the three marital status groups. Findings – The results indicated that for five of the seven customer-centric measures, there were significant differences between the marital status groups. Overall, singles appeared to have the lowest values in customercentric measures, whereas respondents living in partnership with children had the highest. This was also the case with the value for money perceptions, although the cost for the ski resort visit was likely to be the highest for the respondents living in partnership with children. There were also differences between the marital status groups in terms of the importance-performance evaluations. Originality/value – Results of this research have implications for ski resort management as the three marital status groups appear to perceive the customer-centric measures quite differently in the IPMA framework.
- The multidimensional implications of entrepreneurial orientation on export performance : empirical evidence from manufacturing SMEs in TanzaniaPublication . Ringo, Denis Samwel; Kazungu, Isaac; Tegambwage, AmaniPurpose – This study aims to examine the influence of the entrepreneurial orientation (EO) dimensions (innovativeness, risk-taking, proactiveness, competitive aggressiveness and autonomy) on the export performance (EXP) of small and medium enterprises (SMEs). Design/methodology/approach – In this study a cross-sectional survey design was used and data were collected from 250 managers of manufacturing-exporting SMEs in Tanzania. The developed conceptual model was empirically tested using confirmatory factor analysis and hierarchical regression. Findings – The results reveal that innovativeness, risk-taking, competitive aggressiveness and autonomy have a significant positive influence on EXP. However, proactiveness hurts EXP. Additionally, findings indicate that the dimensions of EO do not have an equal impact on SMEs’ EXP. Research limitations/implications – This study only covered SMEs; future studies would be advised to include large firms because they may behave differently with respect EO due to their resource advantages. Furthermore, this study was conducted in a single country, Tanzania, and thus the findings should be interpreted cautiously, since each country has specific institutional frameworks that foster entrepreneurship and entrepreneurial culture in a different way. Originality/value – The context of this study contributes significantly to the research’s originality. The study contributes to the body of knowledge on the EO-EXP link in developing countries, where research on EO-export is scant, and it further contributes to the debate on the EO-EXP link by demonstrating that the dimensions of EO do not have an equal impact on SMEs’ EXP, and accordingly a disaggregated approach would be more meaningful. Furthermore, the study contributes with regards the role of competitive aggressiveness and autonomy in improving SMEs’ EXP, which has received little attention in previous studies.