Friend or foe? The impact of high‐performance work practices on workplace bullying

The aim of this paper is to examine the relationship between high‐performance work practices (HPWPs) and workplace bullying and identify possible mediators. The study presents hypotheses based on two competing perspectives: a mutual gains perspective, arguing that HPWPs lead to higher perceptions of justice and less role conflict, thereby reducing the risk of bullying; and, a critical perspective, arguing that HPWPs lead to work intensification and competition among colleagues, and thereby to more bullying. A two‐wave survey (n = 209) was conducted among business professionals in Finland. The results show that HPWPs are associated with less bullying, and justice and role conflict mediated the relationship. Thus, the results provide support for the mutual gains perspective on HPWPs, challenging prevailing assumptions in the bullying literature that suggest performance‐enhancing HR practices are a risk factor. Instead, the results point to the significance of HPWPs as an important tool to prevent bullying.     

How do high-involvement work processes influence employee outcomes? An examination of the mediating roles of skill utilisation and intrinsic motivation

How do high-involvement work processes influence employee outcomes? In this paper, we use Vandenberg et al.'s [Vandenberg, R. J., Richardson, H. A., & Eastman, L. J. (1999). The impact of high involvement work processes on organisational effectiveness: A second order latent variable approach. Group and Organisational Management, 24, 300–339] elaboration of Lawler's [Lawler, E. E. (1986). High-involvement management: Participative strategies for improving organizational performance. San Francisco, CA: Jossey-Bass] model to test direct links and to explore skill utilisation and intrinsic motivation as mediators. Survey data were collected from a large New Zealand organisation providing distribution services and results were analysed through structural equation modelling. While there are important direct effects, the results demonstrate that both skill utilisation and intrinsic motivation transmit high-involvement processes into valuable outcomes for employees. The benefits to employees of such processes are direct but also lie in the way they make the work itself more motivating and enable them to deploy and grow their skills. This implies that forms of work organisation and supervision that offer workers greater opportunity for discretion, and involvement in the decisions that concern them, create the conditions for greater learning and, in turn, contribute to their well-being.     

High involvement work system,work–family conflict,and expatriate performance – examining Taiwanese expatriates in China

This study explores the effects of multinational companies (MNC) implementation of a high involvement work system (HIWS) for their expatriates on both expatriate work–family conflict (WFC) and their performance. We surveyed 174 Taiwanese expatriates stationed in China. Data were collected on: (1) perceived human resource management (HRM) practices concerning ‘high involvement work system’; (2) perceived work–family conflict; (3) job satisfaction; and (4) supervisor ratings of expatriate job performance. Structural modeling techniques helped us examine in one model the interdependent relationships among high involvement work system, work–family conflict, and expatriate performance in their host country. Our results show that a high involvement work system is positively related to expatriate satisfaction and performance. However, a high involvement work system is also positively related to expatriate work-family conflict, which in turn is negatively related to expatriate satisfaction and performance. Our findings remind managers that a high involvement work system may produce multiple effects on various dimensions of employee work life, and not all of these effects may be positive.     

The effects of family-friendly practices and gender discrimination on job attitudes: the moderating role of supervisor support

This study examined the effects of family-friendly practices and gender discrimination on female employees' job attitudes and the moderating role of supervisor support. The results of our analysis, based on a sample of 1556 female employees in Korea, indicate that family-friendly practices and workplace environments reflecting gender discrimination are significantly related to their job satisfaction and workplace benefits stress. In addition, supervisor support moderated the effects of family-friendly practices and workplace environments reflecting gender discrimination on Korean female employees' job satisfaction and work stress. These results suggest that perceived organizational support has considerable influence on the job attitudes of Korean female employees through its interactions with supervisor support. Therefore, firms should consider the ‘fit’ between organizational support and supervisory roles to enhance Korean female employees' job satisfaction and to reduce their work stress.     

Knowledge sharing,work–family conflict and supervisor support: investigating a three-way effect

Despite the importance of knowledge sharing in competitive environments, there is a paucity of studies examining the relationship between employee knowledge sharing and work–family conflict. Drawing on insights from conservation of resources theory, this study investigated how employees may reduce their knowledge-sharing behaviors when they experience resources lost from work interference with family (WIF) or family interference with work (FIW). Furthermore, the role of supervisor support in the relationship among WIF, FIW and knowledge sharing was explored as a valuable resource. Using data collected from 159 employees in South Korea, we found support that WIF is negatively related to knowledge sharing. In addition, the role of supervisor support in the relationship among WIF, FIW and knowledge sharing was the strongest when WIF is low and FIW is high, thus supporting the hypothesized a three-way effect. Theoretical and practical implications are discussed.     

The mediating influence of work–family conflict and the moderating influence of gender on employee outcomes

Finding a balance between work and home continues to be a challenge for many employees. The influence of work–family conflict both from work interfering with family (WIF) and from family interfering with work (FIW) on employee outcomes is not well understood. Although substantial empirical research supports the general view that work–family conflict results from employees having conflicting roles, many previous studies examine work–family conflict and outcomes in the same, or ‘matching’ domains. Some studies on work conflict also have found cross domain outcomes that are largely unexplained. This research addresses this gap in the field by developing and testing the hypothesis that cross domain relationships will be mediated by conflict in the matching domains. Specifically, this study proposes that WIF mediates the relationship between FIW and four employee work outcomes (job satisfaction, organizational commitment, organizational citizenship behavior and task performance), and that FIW mediates the relationship between WIF and life satisfaction. This research also examines the moderating role of gender on the relationships while controlling for age and family status. The results of this study using a sample of 435 full time employees in the US provide support for most of the hypothesized relationships. The theoretical and practical implications of these findings are discussed.     

互联网对传统会计实务的影响

互联网是高科技的产物,已日益成为经济生活中不可缺少的一部分。随着网络技术的发展,会计环境发生了很大变化,它不仅改变了会计工作的操作方式,而且引起会计业务的工作流程、信息数据的流转方式和人员的组织方式上的一系列改革,对传统会计实务产生了巨大的影响。