Effets des conceptions de l'erreur,de la motivation à apprendre et du soutien social sur l'intention de transférer les nouveaux apprentissages : un modèle de médiation modérée

This study aims to assess whether trainees' errors orientation can influence their motivation to learn and their intention to transfer learning. Data were collected from 275 trainees participating in a corporate training program offered by a Canadian government agency. Results show that the concept of learning by error positively influences trainees' levels of motivation and their intention to transfer learning. Results also confirm the mediating role motivation plays between the concept of learning by error and the intention of transferring learning. Finally, results confirm the moderating role of social support on the relationship between motivation to learn and the intention to transfer learning. Practical and theoretical implications of these results are discussed. Copyright © 2017 ASAC. Published by John Wiley & Sons, Ltd.     

Marxists and Accountants: bien étonnés de se trouver ensemble

In a recent issue of this journal, Basu (2013, Metroeconomica, 64 (2), pp. 293–318) presented some conditions under which replacement cost‐based profit rates and historical cost‐based profit rates evolve similarly, making, under these conditions, the choice between them irrelevant when studying long‐term profitability trends. The present note adds some realism to this analysis by allowing depreciation of fixed assets, and shows that the choice between the two profit rate operationalizations becomes relevant. Additionally, the impact of growth on the relation between the two profit rate evolutions is assessed.     

L'effet des récompenses sur l'état de santé psychologique des travailleurs: les mécanismes sous‐jacents

The effort‐reward imbalance (ERI) model in the workplace (Siegrist, 1996 ) suggests that inequity of rewards contributes to a degradation of mental health through a process of devaluation. The objective of our study is to test this hypothesis empirically. Data were collected from 659 agents in three call centres located in the province of Quebec. A bootstrap mediation test show that perceived inequity with respect to rewards (recognition, promotion, job security) affects the level of psychological distress through the perception of being valued by the organization. Perceived inequity affects mental health because it signals to workers the extent to which they are valued by their organization. Our correlational study provides evidence of the internal validity of the ERI model. Copyright © 2017 ASAC. Published by John Wiley & Sons, Ltd.