The development and harmonization of the audit report - Evidence from Europe

PURPOSE OF THE STUDY This paper discusses the main changes in national and international auditing rules and regulations that have affected European countries. The theoretical part of this paper discusses cultural frameworks, corporate governance and auditing as a part of its control mechanisms. These dynamics will be reflected to changes in audit reports in four carefully selected countries, Finland, France, Germany and United Kingdom. The empirical part of the paper measures the level of harmonization within and between these countries. DATA The study will be based on domestic and foreign literature on legislation and accounting rules and regulations. Audit reports will be collected and analyzed from four European countries, Finland, France, Germany and United Kingdom during ten years, 2000-2009. RESULTS Strong national dynamics affect the diversity of audit reports; however, the study shows a trend towards harmonization during the ten observed years. The audit reports show increasing comparability nationally and internationally. The mandatory applications of the IFRS standards and the Eight Directive have had a notable effect in audit reporting

Yksilön tiedosta yhteisön tietoon : opettajien tiedonmuodostus kouluorganisaatiossa

Objectives. The schooling system is in great turmoil in Finland at the moment. More effective knowledge creation and sharing among teachers are needed in order to develop the Finnish schooling system and to increase the study results of the students. Previous literature agrees that sharing and acquiring knowledge function as precondition for innovation and value creation in organizational and network contexts and thus makes knowledge vital for contemporary organizations. The transition between an individual's and a collective's knowledge creation, however, has not been widely studied. This study explores the development of a new "Compass Model for Shared Pedagogical Leadership in an activity-theoretical Change Laboratory intervention in the Finnish Viikki Teacher Training School from a knowledge creation perspective. The thesis examines how the transition from individually held knowledge of teaching transform into collective knowledge and a collaborative model of practicing. Further, it combines knowledge creation literature with the theory of expansive learning, which has not yet been done in detail. Methods. The interventionist and ethnographic methodology of the study draws on theoretical concepts, models, and methods from Cultural Historical Activity Theory and from the studies of individual and collective knowledge creation. The data analysed in this study consisted of six meetings carried out in the Viikki Teacher Training School by using the Change Laboratory method. The methodology of the study consists of a thematic analysis and analysis of transitions in knowledge creation during the Change Laboratory process. The analysis of transitions is a new qualitative method developed for this study based on findings in the data. Results and conclusions. The study shows that the knowledge creation of the teachers transitioned on a rough timeline from individually held knowledge of teaching to collaborative practice through multiple small cycles of expansive learning and social processes of knowledge building. Decrease in organizational tensions, creation of shared understanding and increased collaboration enabled the transition of knowledge creation from individual to collective. The collectively created model for shared pedagogical leadership promoted collaboration.Tavoitteet. Suomen koulujärjestelmä on tällä hetkellä suurten muutosten kohteena. Entistä tehokkaampaa opettajien välistä tiedonmuodostusta ja –jakamista tarvitaan, jotta suomalaista koulujärjestelmää voidaan kehittää ja samalla myös parantaa oppilaiden oppimistuloksia. Aiempi kirjallisuus on yhtä mieltä siitä, että tiedon hankinta ja jakaminen toimivat innovaation ja arvonluomisen edellytyksinä organisatorisissa ja verkostollisissa yhteyksissä ja täten tieto on elintärkeää nykyajan organisaatioille. Yksilön ja yhteisön tiedonmuodostuksen välistä siirtymää ei ole juurikaan tutkittu. Tämä tutkimus tarkastelee uuden Jaetun pedagogisen johtamisen kompassimallin kehitystä toiminnanteoreettisessa interventiossa Viikin normaalikoulussa tiedonmuodostuksen näkökulmasta. Tämä pro gradu –työ tutkii, miten yksilön opetustieto muuntuu kollektiiviseksi tiedoksi ja käytännöntyötä ohjaavaksi malliksi. Lisäksi tutkimus yhdistää tiedonmuodostuskirjallisuuden ekspansiiviseen oppimiseen, mitä ei ole ennen tehty yksityiskohtaisesti. Menetelmät. Tutkimuksen interventionistinen ja etnografinen metodologia pohjautuivat kulttuurihistoriallisen toiminnan teorian teoreettisiin käsitteisiin, malleihin ja metodeihin sekä kirjallisuuteen yksilön ja yhteisön tiedonmuodostuksesta. Tämän tutkimuksen data pohjautui kuuteen kokoukseen, jotka toteutettiin Viikin normaalikoulussa Muutoslaboratoriomenetelmää hyödyntäen. Tutkimuksen metodologia pohjautuu temaattiseen analyysiin sekä uuteen siirtymien analyysimenetelmään, joka on kehitetty tätä tutkimusta varten. Tiedonmuodostuksen siirtymien analyysi Muutoslaboratorioprosessissa on uusi laadullinen menetelmä, joka kehitettiin tämän tutkimuksen löytöjen pohjalta. Tulokset ja johtopäätökset. Tutkimus osoittaa, että opettajien tiedonmuodostus muuntui yksilöllisestä tiedosta yhteiseen tietoon ja jaettuun opetuksen käytäntöön summittaisella aikajanalla useiden pienten ekspansiivisen oppimisen syklien ja tiedonrakentamisen sosiaalisten prosessien kautta. Työyhteisön jännitteiden vähentyminen, yhteisen ymmärryksen muodostaminen ja lisääntynyt yhteistyö mahdollistivat tiedonmuodostuksen siirtymät yksilöstä yhteisöön. Yhteisesti kehitetty jaetun pedagogisen johtamisen malli lisäsi yhteistyötä

Thriving at work but insomniac at home: understanding the relationship between supervisor bottom-line mentality and employee functioning

Bottom-line mentality (BLM) describes a one-dimensional frame of mind revolving around bottom-line pursuits, which pervades most organizations today. But how does working with high BLM supervisors affect employees’ functioning both at work and at home? Guided by this question, we draw on social information processing theory and insights from the person–environment fit literature for a nuanced understanding of the effects of supervisor BLM. Using data from two field studies conducted in China (340 employees) and the United States (174 employees), we find that supervisor BLM increases employee perceptions of a competitive climate that ultimately increases employee thriving at work and insomnia outside work. We further find that employee trait competitiveness moderated the indirect relationship (via perceived competitive climate) between supervisor BLM and thriving at work but not for insomnia; employees high (versus low) in trait competitiveness were found to thrive at work under the competitive climate stimulated by high BLM supervisors. Taken together, our findings highlight the need for organizational leaders to be cautious of being too narrowly focused on bottom-line outcomes and aware of the wider implications of BLM on different domains of their employees’ lives

Authoritarian leadership and employee creativity: The moderating role of psychological capital and the mediating role of fear and defensive silence

© 2018 Elsevier Inc. Drawing from the transactional theory of stress, we examined the relationships between authoritarian leadership, fear, defensive silence, and ultimately employee creativity. We also explored the moderating effect of employee psychological capital on these mediated relationships. We tested our hypothesized model in two studies of employee-supervisor dyads working in Africa (Nigeria; Study 1) and Asia (China; Study 2). The results of Study 1 revealed that the negative relationship between authoritarian leadership and creativity was mediated by employee defensive silence. Extending these findings in a three-wave study in Study 2, our results revealed a more complex relationship. Specifically, our results showed that both fear and defensive silence serially mediated the link between authoritarian leadership and employee creativity. In addition, we found that this mediated relationship was moderated by employee psychological capital such that the relationship was stronger when psychological capital was low (versus high). Implications for both theory and practice are discussed

BUILDING COHESIVE TEAMS—THE ROLE OF LEADERS’ BOTTOM-LINE MENTALITY AND BEHAVIOR

Team cohesiveness plays a crucial role in effective teamwork, innovation, and improved performance, and as such, its development among team members is an essential part of team management. However, it may be disregarded by leaders with a high bottom-line mentality (BLM; a single-minded focus on the bottom line at the expense of other values or priorities). These leaders may show little interest in other priorities, such as ethical, social, or environmental considerations, and may be tempted to push their followers to go above and beyond what is expected, even if it means bending the rules, cutting corners, or engaging in other ethically problematic behaviors. We argue that although a team leader’s BLM may motivate followers to come together around the pursuit of a common goal, it may come at the expense of nurturing healthy interpersonal relationships, trust, and other important social resources within the team. Specifically, we argue that the way leaders with a high BLM approach their goals may affect team cohesiveness, and that it is particularly negative for female leaders. Using a large multi-national study, we found that this happens through increased directive and lowered participative leader behaviors

Exploring the use of contradictions in activity theory studies: An interdisciplinary review

Exploring the use of contradictions in activity theory studies: An interdisciplinary revie

When Controlling Leaders Meet Employees with Psychological Capital: Impact On Creative Performance

In this study, we explored the relationships between controlling leadership and employee creative performance by examining the mediating and moderating roles of fear and psychological capital. Using two field studies, our results showed that controlling leaders spark fear in their employees, which leads to employee silence and a lower demonstration of employee creative performance. In addition, employee psychological capital mitigated employees' levels of fear when confronted with a controlling leader

Authoritarian leadership and employee creativity: The moderating role of psychological capital and the mediating role of fear and defensive silence

Drawing from the transactional theory of stress, we examined the relationships between authoritarian leadership, fear, defensive silence, and ultimately employee creativity. We also explored the moderating effect of employee psychological capital on these mediated relationships. We tested our hypothesized model in two studies of employee-supervisor dyads working in Africa (Nigeria; Study 1) and Asia (China; Study 2). The results of Study 1 revealed that the negative relationship between authoritarian leadership and creativity was mediated by employee defensive silence. Extending these findings in a three-wave study in Study 2, our results revealed a more complex relationship. Specifically, our results showed that both fear and defensive silence serially mediated the link between authoritarian leadership and employee creativity. In addition, we found that this mediated relationship was moderated by employee psychological capital such that the relationship was stronger when psychological capital was low (versus high). Implications for both theory and practice are discussed.status: Published onlin

Authoritarian leadership and employee creativity: The moderating role of psychological capital and the mediating role of fear and defensive silence

Drawing from the transactional theory of stress, we examined the relationships between authoritarian leadership, fear, defensive silence, and ultimately employee creativity. We also explored the moderating effect of employee psychological capital on these mediated relationships. We tested our hypothesized model in two studies of employee-supervisor dyads working in Africa (Nigeria; Study 1) and Asia (China; Study 2). The results of Study 1 revealed that the negative relationship between authoritarian leadership and creativity was mediated by employee defensive silence. Extending these findings in a three-wave study in Study 2, our results revealed a more complex relationship. Specifically, our results showed that both fear and defensive silence serially mediated the link between authoritarian leadership and employee creativity. In addition, we found that this mediated relationship was moderated by employee psychological capital such that the relationship was stronger when psychological capital was low (versus high). Implications for both theory and practice are discussed