The role of subordinate emotional masking in leader–member exchange and outcomes: A two-sample investigation

Recent developments in the leadership literature call for research that emphasizes the role of the follower as well as that of emotion in the leader–member exchange (LMX). In response to these calls, this research examines the relationship between subordinate emotional masking and LMX quality, as well as the mediating role of LMX quality in emotional masking/outcome relationships. We collect data from two samples of MBA students from the United States and China, respectively. In both samples, we find that emotional masking by subordinates is negatively related to LMX quality. The mediating role of LMX quality in the relationship between emotional masking and work-related outcomes is also supported. Suggestions for future research and practice are discussed.     

How and why auditors’ social exchange relationships influence their attitudes and behaviors: Implications for audit quality

External auditors regularly interact with various parties at work, such as their accounting firms, engagement team members, and clients. These interactions can help shape the nature of auditors’ social exchange relationships with these entities, which in turn may influence their behavior toward these targets. This installment of Accounting Matters draws from recently published research by Herda and colleagues to (1) explain how constructive auditor-target connections can develop and lead to beneficial outcomes like reduced auditor burnout and turnover intentions, as well as more citizenship behavior, and (2) discuss how these upshots might ultimately affect audit quality. This topic is important because audit quality translates into improved financial reporting, which helps stakeholders who rely on audited financial statements to make informed business decisions. Specifically, we underscore the key role auditors’ perceptions of fair treatment from a relationship partner play in fostering a strong psychological bond with the target via perceived support. We further consider how auditors’ consequent commitment to the target can result in favorable organizational outcomes, including enhanced audit and financial reporting quality. We also discuss practical implications for accounting firms.     

Leader political skill and casino dealer morale: the mediating role of follower perceptions of leader–member exchange

Our study investigated the follower perceptions of leader–member exchange (FPLMX) as a mediator between leader political skill (LPS) and follower morale and tested these relationships using data obtained from casino dealers in Korea. Social astuteness, interpersonal influence, networking ability, and apparent sincerity are the indicators of LPS, while follower morale is composed of job satisfaction and affective organizational commitment. The results from structural equation modeling suggest that the research model we have proposed is viable. Broadly speaking, FPLMX is a partial mediator between LPS and follower morale.     

Service employees’ deviant behaviors and leader–member exchange in contexts of dispositional envy and dispositional jealousy

Hotels represent a prime service industry. The current study examined the role of leader-member exchange (LMX) on hotel service employees’ deviant behaviors in contexts of dispositional envy and dispositional jealousy. Specifically, we collected two different samples of US hotel employees to examine interactions of LMX with dispositional envy and jealousy on deviant behaviors. The results supported our hypotheses, showing that (1) LMX had a negative relationship with deviant behaviors and that (2) higher levels of dispositional envy and jealousy led to more deviant behaviors. Theoretical and practical implications are discussed.     

How the Netherlands became a bicycle nation: Users,firms and intermediaries, 1860–1940

In 1925, the Netherlands was a country of cyclists and cycle producers, as all classes cycled and almost all cycles were produced domestically. The bicycle was not a Dutch invention and the country had an open economy, and this raises the question ‘how did the Netherlands become a bicycle nation?’ This article investigates the interactions of users, firms and intermediaries from 1860 to 1940 and how these impacted the bicycle, its production and its use. Furthermore, it analyses knowledge flows and the roles of intermediaries. It illustrates changes in activities and the relevance of interactions between users, firms and intermediaries, and the effects of World War I. It shows how user organisations created an infrastructure and culture which made cycling Dutch. Firms created a cartel which produced bicycles that were wanted and used by all Dutch, as they were made in the Netherlands.     

Cleaning San Francisco,cleaning the United States: The graft prosecutions of 1906–1909 and their nationwide consequences

Abstract

This case study examines public debates on, and investigations of, corrupt city officials and bribe-giving businesspeople in the western metropolis of San Francisco during the era of progressivism. Law enforcement was not only difficult because of the lack of juridical evidence but also because large portions of the local business elites were benefiting from illicit structures. The prosecutions failed, but financier, banker and capitalist Rudolph Spreckels initiated a national anti-graft movement in the early 1910s, which discussed the concept of corporate social and civic responsibility as an alternative to criminal prosecution and an opportunity to harmonise class conflicts.     

Business success and the architectural practice of Sir George Gilbert Scott,c.1845–1878: a study in hard work,sound management and networks of trust

The study which follows explores the management of Sir George Gilbert Scott’s architectural practice, which was responsible for the very large output of over 1000 works across the Victorian period. The Scott practice has been seen by some as a predecessor of the modern, large-scale architectural office. Employing insights from Max Weber’s Protestant Ethic (PE), the article examines Scott’s motivation as an architect, the nature of his leadership and the detailed structuring and management of his office and of architectural projects. This is followed by a short case study relating to Scott’s rebuilding of Glasgow University from 1865–1870. Finally, there are some reflections on the article’s implications for further historical studies of businessmen and businesses from different periods through the lens of Weber’s PE.