Management accounting adaptability in an integrated information system environment

In this study, we explore the relationship between the qualities of the information system environment and management accounting adaptability. The information system environment refers to three distinct elements: the degree of information system integration, system flexibility, and shared knowledge between business unit managers and the IT function. We draw on the literature on integrated information systems (IIS) and management accounting change and propose a model to test the hypothesized relationships. The sample for this study consists of Australian companies from all industries.

Firms’ information system characteristics and management accounting adaptability

This study explores the relationship between the qualities of an information system and management accounting adaptability (MAA) and effectiveness in firms. Design/methodology/approach I develop and empirically test a model where the qualities of the information system and management accounting effectiveness are mediated by MAA. Findings Information system flexibility (ISF) and shared knowledge had a significant and positive correlation with MAA, which in turn had a positive and significant correlation with management accounting effectiveness. There was also a moderation effect of ISF on the correlation betweeen information system integration and MAA. Research implications Information system integration may not lead to management accounting stability, but the lack of flexibility of a system and a lack of cooperation between the stakeholders might lead to its stagnation. Practical implications Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing and future systems. Originality/value The study extends the discourse on the interaction between management accounting and information systems by exploring the role of a number of factors that drive MAA.

Adaptability of Damara, Dorper and Traditional Meat Sheep Breeds in Semi-Arid Queensland

Reproductive rate is a major contributing factor to the profitability of a sheep meat enterprise. Low reproduction rate is a feature of sheep husbandry in semi-arid Queensland. High ambient temperatures are implicated in poor fertility (Moule 1970) where variation in response can be due to breed and to animals within a breed (Hopkins and Stephenson 1978). Breeds recently imported from South Africa were selected in arid environments and may be better adapted to pastoral conditions of northern Australia than traditional breeds. Animal production for a consuming world : proceedings of 9th Congress of the Asian-Australasian Association of Animal Production Societies [AAAP] and 23rd Biennial Conference of the Australian Society of Animal Production [ASAP] and 17th Annual Symposium of the University of Sydney, Dairy Research Foundation, [DRF]. 2-7 July 2000, Sydney, Australia. This study will investigate (a) the thermoregulatory ability of Damara, Dorper, Poll Dorset, Rambouillet, South African Meat Merino and Queensland medium wool Merino rams prior to joinings in the autumn and spring of 1999, 2000 and 2001 and (b) the association between thermoregulatory parameters (rectal temperature and respiration rate) and ewe fertility. Results for the initial autumn joining are reported in this paper.

Structural adaptability in the system Bi2O3 - WO3 : Higher members of the homologous series Bi2WnO3n+3

The ultramicrostructure of phases with n = 1, 2 and 3 in the hypothetical series Bi2WnO3n+3 has been investigated by high resolution electron microscopy and energy dispersive X-ray emission spectroscopy. For n = 1 and 2, well ordered phases with the predicted compositions have been obtained, but for n = 3, a severely disordered assemblage containing intergrowths of the two known structures and strips of the n = 3 member is produced. No evidence for ordered structures with n > 2 has yet been obtained.

Individual difference predictors of change in career adaptability over time

Career adaptability is a psychosocial construct that reflects individuals' resources for managing career tasks and challenges. This study investigated the effects of demographic characteristics and three sets of individual difference variables (Big Five personality traits, core self-evaluations, and temporal focus) on changes over time in career adaptability and its dimensions (concern, control, curiosity, and confidence). Data came from 659 full-time employees in Australia who participated in two measurement waves six months apart. Results showed that age and future temporal focus predicted change in overall career adaptability. In addition, age, education, extraversion, neuroticism, openness to experience, core self-evaluations, and future temporal focus differentially predicted change over time in one or more of the four career adaptability dimensions. While the lagged effects found in this study were generally small, the findings suggest that certain individual difference characteristics predispose employees to experience change in career adaptability over time.

Career adaptability predicts subjective career success above and beyond personality traits and core self-evaluations

The Career Adapt-Abilities Scale (CAAS) measures career adaptability as a higher-order construct that integrates four psychosocial resources of employees for managing their career development: concern, control, curiosity, and confidence. The goal of the present study was to investigate the validity of the CAAS with regard to its effects on two indicators of subjective career success (career satisfaction and self-rated career performance) above and beyond the effects of employees' Big Five personality traits and core self-evaluations. Data came from a large and heterogeneous sample of employees in Australia (N=1723). Results showed that overall career adaptability positively predicted career satisfaction and self-rated career performance above and beyond the Big Five personality traits and core self-evaluations. In addition, concern and confidence positively predicted the two indicators of subjective career success. The findings provide further support for the incremental validity of the CAAS.

Within-person relationships between daily individual and job characteristics and daily manifestations of career adaptability

Previous research showed that daily manifestations of career adaptability fluctuate within individuals over short periods of time, and predict important daily job and career outcomes. Using a quantitative daily diary study design (N = 156 employees; 591 daily entries), the author investigated daily job characteristics (i.e., daily job demands, daily job autonomy, and daily supervisory career mentoring) and daily individual characteristics (i.e., daily Big Five personality characteristics, daily core self-evaluations, and daily temporal focus) as within-person predictors of daily career adaptability and its four dimensions (concern, control, curiosity, and confidence). Results showed that daily job demands, daily job autonomy, daily conscientiousness, daily openness to experience, as well as daily past and future temporal focus positively predicted daily career adaptability. Differential results emerged for the four career adaptability dimensions. Implications for future research on within-person variability in career adaptability are discussed.

Daily manifestations of career adaptability: Relationships with job and career outcomes

Most research on career adaptability has examined the construct as an individual differences variable and neglected that it may vary within an individual over a short period of time. In two daily diary studies, the author investigated the relationships of career adaptability and its four dimensions (concern, control, curiosity, and confidence) to their daily manifestations as well as daily job and career outcomes. Both Study 1 (N = 53) and Study 2 (N = 234) demonstrated substantial within-person variability in employees' behavioral expressions of career adaptability across five work days. Results further showed that daily career adaptability and daily confidence positively predicted daily task and career performance, as well as daily job and career satisfaction. Daily control positively predicted daily task performance, as well as daily job and career satisfaction. Daily concern positively predicted daily career performance and satisfaction, and daily curiosity positively predicted daily career satisfaction.

Older workers' age as a moderator of the relationship between career adaptability and job satisfaction

Research on career adaptability and its relationships with work outcomes has so far primarily focused on the cohort of younger workers and largely neglected older workers. We investigated the relationship between career adaptability and job satisfaction in a sample of 577 older workers from Australia (M age = 59.6 years, SD = 2.4, range 54–66 years), who participated in a 4-wave substudy of the 45 and Up Study. Based on socioemotional selectivity theory, we examined older workers’ chronological age (as a proxy for retirement proximity) and motivation to continue working after traditional retirement age as moderators of the relationship between career adaptability and job satisfaction. We hypothesized that the positive relationship between career adaptability and job satisfaction is stronger among relatively younger workers and workers with a high motivation to continue working compared to relatively older workers and workers with a low motivation to continue working. Results showed that older workers’ age, but not their motivation to continue working, moderated the relationship between career adaptability and job satisfaction consistent with the expected pattern. Implications for future research on age and career adaptability as well as ideas on how to maintain and improve older workers’ career adaptability and job satisfaction are discussed.

Career adaptability and career entrenchment

Career adaptability constitutes a resource that can help employees to effectively manage career changes and challenges. The goal of this study was to investigate the relationship between the two higher-order constructs of career adaptability and career entrenchment (i.e., the perceived inability and/or unwillingness to pursue new career opportunities), as well as relationships among the dimensions of career adaptability and career entrenchment. We hypothesized a negative relationship between overall career adaptability and career entrenchment, and more differentiated associations among their dimensions. Data for this study came from 404 employees in Brazil. Results of structural equation modeling showed that overall career adaptability weakly negatively predicted overall career entrenchment (standardized effect = − .13), after controlling for age, gender, education, and job tenure. More differentiated findings emerged at the dimension level. Future research should examine the mechanisms and boundary conditions of the relationship between career adaptability and career entrenchment.

Job performance ratings: The relative importance of mental ability, conscientiousness, and career adaptability

According to career construction theory, continuous adaptation to the work environment is crucial to achieve work and career success. In this study, we examined the relative importance of career adaptability for job performance ratings using an experimental policy-capturing design. Employees (N = 135) from different vocational backgrounds rated the overall job performance of fictitious employees in 40 scenarios based on information about their career adaptability, mental ability, conscientiousness, and job complexity. We used multilevel modeling to investigate the relative importance of each factor. Consistent with expectations, career adaptability positively predicted job performance ratings, and this effect was relatively smaller than the effects of conscientiousness and mental ability. Job complexity did not moderate the effect of career adaptability on job performance ratings, suggesting that career adaptability predicts job performance ratings in high-, medium-, and low-complexity jobs. Consistent with previous research, the effect of mental ability on job performance ratings was stronger in high- compared to low-complexity jobs. Overall, our findings provide initial evidence for the predictive validity of employees' career adaptability with regard to other people's ratings of job performance.

Structural adaptability in the system Bi2O3 --- WO3 : Higher members of the homologous series Bi2WnO3n+3

The ultramicrostructure of phases with n = 1, 2 and 3 in the hypothetical series Bi2WnO3n+3 has been investigated by high resolution electron microscopy and energy dispersive X-ray emission spectroscopy. For n = 1 and 2, well ordered phases with the predicted compositions have been obtained, but for n = 3, a severely disordered assemblage containing intergrowths of the two known structures and strips of the n = 3 member is produced. No evidence for ordered structures with n > 2 has yet been obtained.

Mini Forest - An experiment to evaluate the adaptability of Western Ghats species for afforestation

Saplings of forty nine species of trees from Western Ghats forests were planted on a 1.5 hectare tract of Deccan plateau (in the campus of Indian Institute of Science, Bangalore) and their performance monitored for 23 years. The objective was to evaluate their adaptability to a habitat and conditions apparently alien to these species. The study was also meant to understand the linkages of these trees with the surrounding environment. Contrary to the belief that tree species are very sensitive to change of location and conditions, the introduced trees have grown as good as they would do in their native habitat and maintained their phenology. Further, they have grown in perfect harmony with trees native to the location. The results show that the introduced species are opportunistic and readily acclimatized and grew well overcoming the need for the edaphic and other factors that are believed to be responsible for their endemicity. Besides ex situ conservation, the creation of miniforest has other accrued ecosystem benefits. For instance, the ground water level has risen and the ambient temperature has come down by two degrees.