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Accounting, Auditing and Accountability Journal – AccountingEducation.com Members Offer Free access for AccountingEducation.com members to select articles from Emerald’s Accounting, Auditing Accountability Journal!
Emerald is pleased to offer all users of Accounting Education free access to selected articles from its renowned Accounting, Auditing Accountability Journal (AAAJ). The journal, now in its 24th volume, will publish eight issues in 2011, and it is planned that at least one article from each issue will be freely accessible to AccountingEducation.com community members.
Below are the articles freely available to AccountingEducation.com community members from Issue 1 to 4. To access articles from issue 5 – 8 please click here
The articles provided free from issues 1 – 4 are:
University corporatisation: The effect on academic work-related attitudes by Aleksandra Pop-Vasileva, Kevin Baird and Bill Blair(AAAJ – Vol. 24 Iss. 4)
Abstract
Purpose ” The purpose of this paper is to examine the work-related attitudes (job satisfaction, job stress and the propensity to remain) of Australian academics and their association with organisational, institutional and demographic factors.
Design/methodology/approach ” The results indicate a moderately low level of job satisfaction, moderately high level of job stress, and high propensity to remain. The findings reveal that the organisational factors (management style, perceived organisational support, and the characteristics of the performance management system) exhibited the most significant association with academic work-related attitudes, with the only significant institutional factor, the declining ability of students, negatively impacting on job satisfaction and job stress. The findings revealed that work-related attitudes differ, based on discipline, with science academics found to be more stressed and less satisfied than accounting academics. Different organisational and institutional factors were associated with the work-related attitudes of academics from these two disciplines.
Practical implications ” The study provides an initial comparison of the work-related attitudes (job satisfaction, job stress, and propensity to remain) of Australian academics across the accounting and science disciplines. The study also provides an important insight into the association between specific organisational and institutional factors, with the work-related attitudes of Australian academics across both disciplines.
Keywords – Job satisfaction, Stress, Performance management systems, Academic staff, Retention, Australia
Impression management and retrospective sense-making in corporate narratives: A social psychology perspective by Doris M. Merkl-Davies, Niamh M. Brennan, Stuart J. McLeay (AAAJ – Vol. 24 Iss. 3)
Abstract
Purpose ” Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ex post accountability”. These give rise to impression management resulting from the managerial anticipation of the feedback effects of information and/or to managerial sense-making by means of the retrospective framing of organisational outcomes.
Design/methodology/approach ” A content analysis approach pioneered by psychology research is used, which is based on the psychological dimension of word use, to investigate the chairmen’s statements of 93 UK listed companies.
Findings ” Results suggest that firms do not use chairmen’s statements to create an impression at variance with an overall reading of the annual report. It was found that negative organisational outcomes prompt managers to engage in retrospective sense-making, rather than to present a public image of organisational performance inconsistent with the view internally held by management (self-presentational dissimulation). Further, managers of large firms use chairmen’s statements to portray an accurate (i.e. consistent with an overall reading of the annual report), albeit favourable, image of the firm and of organisational
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