Search results

Mid-level executives are confronted with many dilemma situations, in which they are forced to decide between conflicting options, none of them leading to the desired result. If they fail to cope with them constructively, their individual risk for mental strains increases (Gerlmaier and Latniak, 2013). Initial findings focusing on executives in industry (Bossmann, 2020) show that fostering effective dilemma management in executives is a preventive factor against stress-related diseases. Yet, there is little empirical research that evaluates the contribution of dilemma management training on leadership’s mental health prevention in hospitals. This study aims to examine whether such a training program, adapted to current working conditions in German hospitals, promotes mid-level executives’ mental health.

A 10-month training program was administered to N = 69 senior physicians, senior nurses and senior service and administrative staff in four hospitals. To evaluate training effects on perceived stress reactivity, on cognitive and emotional irritation over time as well as the effects of the training dose on these results, participants’ self-reported measures were collected at four points in time: before (t0), during (t1), immediately after (t2) and three months after the intervention (t3).

Overall, participants showed less cognitive irritation and perceived stress reactivity over time. However, their emotional irritation did not change significantly. The dose of training participation did not moderate these results.

This paper contributes to the prevention of stress-related diseases and the promotion of sensemaking in mid-level executives’ dilemma management routine in the face of increasingly aggravating working conditions due to financial restrictions in the German health-care system. Findings of this study are explained in greater depth using previously reported qualitative data from the same research project.

The purpose of this study is to develop and test a practical model to identify a developing destination’s assets. Using the existing destination branding concepts and theories in the research, this study aims to identify how the assets of a developing destination differ from those of a developed destination.

The study followed the “practical model for determining destination assets” proposed in the article. The first stage includes collecting the information on the tourism potential of the destination. In the second stage, in-depth interviews were carried out with information carriers of a developing destination and analyzed by highlighting keywords in the responses. The following stages include the questionnaire survey, factor analysis and segmentation analysis.

The following conclusions can be drawn from the results of the study. First, the assets of a developing destination, recreation areas, attractive visitor facilities and obligatory additional services are rational. Second, the assets used for destination branding are based on their unique character. According to the analysis results, the Almaty region’s unique character is associated with natural resources. The direction of recreation in the Almaty region boils down to two components: cognitive tourism and sports tourism.

The study was conducted during the COVID-19 pandemic. First, given that external tourism faced significant constraints during the pandemic, we must acknowledge that a study of destination branding may be more appropriate before or after the pandemic. Second, the survey was conducted online in connection with the introduction of quarantine measures. Third, the assets of a developing destination were selected based on the results of the interviews. In future studies, including other attributes may allow the identification of new assets for branding.

The practical destination branding model presented in the study has practical implications for destination authorities. Using the proposed model, assets of other destinations can be identified. In addition, the results of the analysis of the Almaty region as a developing destination will be effective for destination authorities in developing their tourism programs. Recreation areas, attractive tourism facilities and obligatory additional services can be used in destination branding.

This study drew on the experience of the population’s ambassador activity. The in-depth interview was obtained from the destination’s tourism informants, and the survey aimed to identify public opinion. The residents who participated in the interview and survey perform an ambassadorial function in strengthening the identified assets of the destination and implementing tourism programs. Accordingly, there is a growing sense of pride in being a resident of the destination.

The study has both theoretical and practical significance with the following results. First, it provides insights on enhancing public participation from the beginning of the destination branding process and respecting the continuation of its ambassadorial activities, provided that the identified destination assets are rational. Second, destination asset associations for developing destinations are presented. Third, the study creates a realistic picture of the Almaty region as a destination for visitors and destination authorities.

This paper aims to purposely place community and its stakeholders at the forefront of an investigation of positive and negative social, economic and environmental impacts of the sharing economy in the specific context of Airbnb by drawing upon the triple bottom line (TBL) framework of sustainability.

A qualitative enquiry through a “scoping approach” with the search of relevant electronic databases identified a range of conceptual and empirical studies in the period from 2008 to 2018 informing a profile focussed on the triple bottom line impacts.

The criteria limited search yielded 23 focal articles, which investigated or discussed Airbnb impacts on local communities. Analysis of these articles informed a three-pillar tabulation of positive and negative impacts, which are presented against four key stakeholder groupings.

The study is exploratory, and further research, especially confirmatory research, is recommended.

The study’s value extends to praxis. Guided by findings, real-time planning and policy-making are already underway within the authors’ community. Additionally, an extension project, as requested by the community, is now investigating direct traditional accommodation provider impacts.

Understanding of the social issues concerning Airbnb and indeed, the wider sharing economy, is broadened through identified need for further social impact research.

To the best of authors’ knowledge, this is one of the first studies to apply a “scoping approach” to holistically illuminate the positive and negative impacts of Airbnb at the micro-level in each of the three domains of sustainability. The research methodology is shown to be effective, with positive community impact, and will easily adapt to other destinations grappling with policy decisions.

The purpose of this paper is to research the use of accounting information by politicians. Based on the Portuguese Parliament setting, it seeks to understand how useful politicians consider this information to be, what type of budgetary and financial information they use, and for what purposes. Finally, the research also seeks to find out whether politicians resort to expert intermediaries or advisors help them in the use of this information.

Following a qualitative and interpretative methodology, the study draws upon interviews with Members of Parliament in Portugal (and their technical advisors (TAs)) from all political parties, in particular the members of the Budget, Finance and Administrative Modernization Committee (COFMA) of the Parliament.

Research shows that, due to the general lack of knowledge and the complexity of the accounting information, politicians in the Parliament do not use it frequently, only occasionally. To be better or worse informed for the debates and other activities depends on each Member of Parliament’s personal willingness to prepare oneself, notwithstanding some aggregated and previously analyzed information made available by official technical support units. Parliamentarians may also resort to TAs, who prepare the information at their request. Both intermediaries and TAs are deemed important to support parliamentarians’ understanding of more technical budgetary and financial issues.

This paper shows that politicians acknowledge there is room for improving the role of information intermediaries and advisors, who would support them to better understand and use accounting information. Parliamentary groups incharge of hiring advisors, as well as accounting professionals, in Portugal and in other countries, must be aware of the very useful role accountants play in this process.

While allowing to understand whether and how politicians use accounting information, this research contributes to the process of public sector accounting reforms in Portugal, and at an international level, inasmuch as public sector accounting and reporting standards should better address these users’ information needs. Assuming that these reforms would foster more accurate, transparent and useful information for accountability and decision making, it is essential that politicians acknowledge and become real users of accounting information, in order to accomplish those objectives.

This study contributes to the general knowledge of how politicians use accounting information. Academic studies so far have not gathered enough evidence about the type of accounting information that is actually important for politicians. This paper highlights that use of such information by politicians depends on individual skills and their willingness to receive the appropriate advice.

Cyprus, a small island state in the far eastern corner of the Mediterranean, is an appropriate example of modernising states faced with the influx of Media pluralism and all the boons of a rich age of information communication systems, while its indigenous political problems remain unsolved. The invasion of Cyprus by Turkish troops in 1974 and the dichotomy of the land, with Turkish-Cypriots occupying and living in the Northern part and Greek-Cypriots living in the southern part of the island, has created a state in transition, from nationalism to internationalism, from the stage of ethnic cleavage to the stage of modernisation and globalisation. Media pluralism with the proliferation of imported programmes is another dimension in the life of the island. The ethnic/national issues, together with the content of television programmes, were the subject of the present study among youth. The discourses in these issues are presented through the three stages of the research conducted: the statistical research survey, the discourse analysis of 5 out of the top 10 programmes popular among the sample and the 23 interviews and 2 group discussions conducted with members of the sample. The results establish a relationship between television and national/ethnic issues and opens areas of research on television/media discourses about human rights, identity and nationality in an age of globalisation. The world may be sharing images, but individual countries are called upon to face internal national and political realities.

This paper aims to disclose some mechanisms whereby job engagement can be created in a hospitality context. A study was conducted to examine the relationships among high-performance work practices (HPWPs), empowering leadership behaviors, psychological empowerment and engagement.

A theoretical serial mediation model was developed to examine the proposed relationship. The hypotheses were tested using regression analysis with bootstrapping. In total, 340 hotel workers participated in this study.

Both empowering leadership and psychological empowerment were found to be independent mediators of the HPWPs–engagement relationship; in addition, empowering leadership and psychological empowerment mediated this relationship serially.

Results suggest that hospitality organizations should implement HPWPs and encourage empowering leadership behavior in their managers to create a work context that fosters psychological empowerment. These strategies will, in turn, generate employee job engagement. A richer, deeper understanding of various antecedents of engagement is the main theoretical contribution of this work.

This research stresses the importance of specific organizational conditions and managerial strategies in achieving psychological fulfillment of hospitality employees. In sum, the present study provides important insights for managers and human resource managers in the hospitality industry who seek to foster empowered, engaged employees.

The findings suggest that HPWPs are associated with employee engagement through a serial mediation model with two mediators. No research to date has used this nascent methodology to explore the association between HPWPs and engagement.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

Employer branding (EB) has become a powerful tool for organizations to attract employees. Recruitment communication ideally reveals the image that companies want to portray to potential employees to attract talents with the right skills and competences for the organization. This study explores the impact of EB on employer attractiveness by testing how pre-existing employee preferences interact with EB and how this interaction affects employer attractiveness.

A quasi-experiment among 289 final-year students was used to test the relationships between EB, perceived employer image, person-organization (P-O) fit and employer attractiveness, and the potential moderating variables of pre-existing preferences, in this case operationalized as locational preferences. Students are randomly assigned to four vacancies: one with and one without EB cues in two different locations: Groningen and Amsterdam. The authors used standard scales for attractiveness, perceptions of an employer and person-organization fit. The authors test the relationships using a regression analysis.

Results suggest that if respondents have previous predispositions, then their preference can be enhanced using an EB-targeted strategy. Based on these results, the authors can conclude that EB and related practices can be successful avenues for organizations in the war for talent, particularly if they reaffirm previous preferences of potential employees.

The research is original in the way it provides empirical evidence on the relationship between EB and attractiveness, particularly when previous employee preferences exist. This is of value to employers using EB as a tool to influence employer attractiveness.

This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability reports.

Sustainability reports of 76 European companies that reported the application of double materiality and are listed in the Dow Jones Sustainability Index were studied through content analysis.

In total, 67% of the companies studied claim to apply double materiality but do not comply with the guidelines in this respect proposed by the European Financial Reporting Advisory Group. Therefore, these companies should be considered label adopters.

This study presents evidence of the existence of label adopters when double materiality is adopted at an early stage, meaning that regulators should seek to control compliance with the minimum requirements established for double materiality. This finding also has implications for assurers, who should consider the degree of real compliance with double materiality requirements when expressing their opinion.

The existence of label adopters in the application of double materiality endangers the sustainable development pursued through agreements such as the Green Deal and through the Sustainable Finance policy proposed in Europe.

This work contributes to the emerging literature on double materiality. Unlike previous works, empirical evidence is provided on the changes that companies present in their material issues with the application of double materiality. Moreover, it confirms the existence of label adopters in the application of double materiality.

This paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms, facilitator role and association with accrual accounting reforms as premise of the International Public Sector Accounting Standards (IPSAS).

This paper presents a qualitative and content analysis of 27 European Union (EU) member states (MSs) regarding the states' IT and accounting maturity in association with accrual accounting as breeding ground for IPSAS convergence based on published surveys on behalf of Eurostat, web data and emails collected from authorized officials.

This paper has found that (1) increased accounting and IT maturity scores of central governments are associated with the establishment or upgrade of ERP systems; (2) ERP systems prove to facilitate and support accrual accounting adoption; (3) in majority, EU MSs adopt similar ERP vendors to implement accrual accounting reforms; (4) with prevalence among ERP vendors, the Systems Application Products (SAP) ERP software proves to be a success story toward public sector accounting (PSA) reforms.

Respective information on the ERP systems' facilitation to financial accounting reforms is collected only for 17 central governments.

This paper highlights the facilitation of ERP systems as reform drivers to accrual accounting change of EU MSs, through IT modernization. This paper links the ERP practices with specific ERP vendors pointing out the vendors' similarities. This paper presents examples of European ERP reforms and sets the reforms as reference for central governments that wish to embark on ERP and accrual accounting reforms.