Browsing by resource type "preprint"
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- How Transformational Leadership predicts Employees’ Affective CommitmentPublication . Ribeiro, Neuza; İlhami, Yücel; Gomes, DanielPurpose - The purpose of this paper is to examine the impact of transformational leadership (TL) on employees’ individual performance (IP) through the mediating role of affective commitment (AC). More specifically, it aims to understand how (a) TL relates to employees’ AC, (b) TL relates to employees’ IP, (c) employees’ AC relates to IP and (d) employees’ AC mediates the relationship between TL and employees’ IP. Design/methodology/approach - Four hundred and seventy-six Turkish healthcare professionals participated in this study. The mediation effect of AC in the relationship between TL and employees’ IP was tested by Structural Equation Modelling (SEM). Findings - The results indicate that AC mediates the relationship between TL and employees’ IP. In others words, transformational leaders promote employees’ AC which, in turn, increases their IP. Practical implications – This study suggests that organizations should select, develop and invest in leaders who adopt a TL style because they build a climate of admiration, loyalty, respect, participation and involvement for employees which will in turn enhance their commitment and performance. Originality/value – This study responds to calls for researches to explore the mediating mechanism in the TL process (Judge et al., 2006), as the mediation effects explain the conditions in which TL is related to the favorable outcomes.
- Management control procedures in multinationals versus subsidiariesPublication . Oliveira, Márcio; Rodrigues, Margarida; Silva, Rui; Oliveira, Cidália; Machado-Santos, C.Purpose: Much scientific research, and consequent contributions, has been done on multinationals versus subsidiaries in recent decades, particularly with regard to the management control system, a subject that remains current and relevant in the scientific literature in the management area. Thus, the aim of this study is to analyze the different perspectives of use of the management control system in organizations, in general terms, and a posteriori its importance in multinationals versus subsidiaries, through the inclusion of some variables (mechanisms for the exercise of control, commitment, autonomy) fundamental to the efficient and effective functioning of this system. Methodology: This is a theoretical and exploratory study between 2005 and 2014 focused on the accounting area magazines included in the ABS ranking (version 4). The selection of articles for the literature review for this topic was initially patented by the choice of four or five journals from the accounting area for the selection of scientific articles from the last five years. However, given the particularity of the chosen topic, it was necessary to extend the universe of journals to other areas of management, namely the area of international studies and business (journals according to the classification of the journals). It should be noted that in the other management areas not included, there were also articles on the subject, however, these did not cover the desired period of time. From research carried out in the most reputable journals in the management area, the time period from 2005 to 2014 was reviewed. However, in some of the selected journals no articles on the subject published in 2014 were identified. In summary, the following sample resulted from research on articles published by management journals: Accounting journals: Management Accounting Research, Accounting, Organization and Society, The British Accounting Review; International Business Review and Journal of International Management; Journal of Organizational Studies and Organization Science. In addition, we have included a further article from The British Accounting Review in 2009, as well as an article from The Organization Science in 2014. The latter was the basis for defining the subject of this work. The extension of the time period is due to the fact that this theme was reviewed in the literature in the 1990s, hence the change in the initial selection criteria. It should also be noted that articles in accounting journals on the management control system focus on the general perspective, fundamentally, and not on the perspective of multinationals versus subsidiaries, which also justifies the extension of the scope of the journals. Results: The results show that multinationals adopt several mechanisms to control their subsidiaries spread over several countries, such as expatriation, active participation among managers, training, sociability and technology transfer. However, they must focus on the commitment of local managers in the implementation of strategies Academy of Accounting and Financial Studies Journal Volume 25, Special Issue 3, 2021 2 1528-2635-25-S3-08 with critical and aggregate value, in the flexibility vis-à-vis the internal and external environment, so that their Control System is dynamic and interactive. Another important fact is the essence of autonomy, with the aim of sharing and transferring knowledge, regardless of the differences between the organizational and local culture between the country of origin and the host country. Given the complexity of the Relationships between the multinational and the subsidiaries, it is crucial to have a network relationship, as the network construction influences performance. Conclusions: This analysis has returned to the importance of management control systems for multinationals and their geographically dispersed subsidiaries, which require managers to be committed to the values of the parent company, to balance the autonomy of the subsidiary to avoid dynamic tensions. The empirical studies carried out only cover a specific geographical area (Japan, China, Korea, among others); Not all studies include all variables of the control system; Limited attention to the importance of social control.
- Recursos textuais para a construção de conhecimento classificativo - as taxonomias em manuais escolares de Ciências NaturaisPublication . Caels, Fausto; Quaresma, Ângela; Barbeiro, Luís; Filipe Alexandre, MartaEste artigo incide sobre a construção linguística do conhecimento científico, no contexto de ensino-aprendizagem. Tem como objetivos traçar a estrutura organizacional dos textos inseridos em manuais escolares e identificar os recursos lexicais envolvidos na verbalização dos sistemas de classificação. O estudo é enquadrado pela Linguística Sistémico--Funcional (Halliday, 2014) e pelos Estudos de Género da Escola de Sydney (Martin & Rose, 2008). Metodologicamente, constituiu-se um corpus de 100 textos apresentados em manuais de Ciências Naturais (2.º e 3.º ciclos do Ensino Básico), usados em Portugal. Procedeu-se à identificação das etapas estruturais dos textos, segundo as etapas definidoras do género Relatório Classificativo, e caracterizou-se a etapa Sistema de Classificação, focando os elementos semânticos e sua realização lexicogramatical. Como resultado, verificam-se uma ausência significativa de etapas definidoras, a par da presença da etapa opcional Orientação, e o uso irregular dos elementos semânticos do Sistema de Classificação, cujas realizações lexicogramaticais nem sempre se inscrevem no domínio classificativo. Defende-se a necessidade da tarefa de explicitação aos estudantes das coordenadas contextuais e textuais dos géneros classificativos, para otimizar a compreensão e a produção de textos científicos.