Risk management, player welfare and privacy : player development managers and dilemmas for employee relations in Australian football league clubs

This paper reports on one aspect of a research project that was funded by the Australian Football League (AFL) to explore the emergence and evolution of a ‘professional identity’ for AFL footballers. The research was informed by Foucault's later work on the care of the Self to focus on the ways in which player identities are governed by coaches, club officials, and the AFL Commission/Executive; and the manner in which players conduct themselves in ways that can be characterised as professional - or not. The paper explores the roles of Player Development Managers (PDMs) in emerging processes of risk and player management. These roles increasingly involve PDMs in risk management practices and processes that can be seen as intrusive in players’ lives. These risk management processes raise a number of concerns about player privacy and the rights of Clubs to know what their employees are up to away from the workplace.

Does the change of accounting regulation on employee share options give rise to greater scope for earnings management?

Purpose – The purpose of this paper is to address the concern about the impact of accounting regulatory change pertaining to employee share options (ESOs) on earnings management. Following Australia’s adoption of International Financial Reporting Standards (IFRS) in 2005, companies are required to recognise the fair value of ESOs as expenses. Due to inherent imprecision in the estimate of ESO’s fair value, the regulatory change from disclosure to recognition was widely claimed to potentially give rise to an alternative mechanism to manage earnings. This study provides empirical evidence on whether the regulatory change leads to earnings management problems.

Design/methodology/approach – This study uses the regulatory change in accounting for ESOs to provide a direct test of earnings management between disclosed versus recognised regimes for the same sample of firms. The sample consists of Australian firms from S&P/ASX300 for the period from 2003 to 2006.

Findings – The results show that, although the accounting regulatory change from disclosure to recognition may provide an alternative earnings management vehicle, there is no evidence of this occurring. There could be several reasons for this finding. First, the statistical tests lack power. Second, there are stricter audit tests on recognised amounts than on disclosed amounts. Third, given the concern of excessive pay and the close scrutiny of compensation, managers may have already understated ESO values in the disclosure regime. Finally, managers have limited time and resources and the effort involved in the adoption of IFRS in 2005 could have restricted the time available to manage earnings via the ESO reporting channel.

Originality/value – This study adds to the limited research on whether a change in accounting regulation for employee share options from disclosure to recognition gives rise to greater scope for earnings management. One reason for the lack of empirical evidence in the research is due to the problem of designing a test. Bernard and Schipper suggest that within-firm studies have limitations for comparing the effects of recognition versus disclosure when the change is driven by an estimate becoming more reliable. A cross-sectional study is also problematic due to self-selection bias if firms can choose between disclosure versus recognition. This study circumvents potential design problems raised by Bernard and Schipper by setting a test using regulatory change which allows the test to be compared directly using the same company.

Using job strain and organizational justice models to predict multiple forms of employee performance behaviours among Australian policing personnel

The overall purpose of this investigation was to examine the relationship between stress-related working conditions and three forms of employee performance behaviours: in-role behaviours, citizenship behaviours directed at other individuals and citizenship behaviours directed at the organization. The potentially stressful working conditions were based on the job strain model (incorporating job demands, job control and social support) as well as organizational justice theory. A sample of Australian-based police officers (n = 640) took part in this study and the data were collected via a mail-out survey. Multiple regression analyses were undertaken to assess both the strength and the nature of the relationships between the working conditions and employee performance and these analyses included tests for additive, interactional and curvilinear effects. The overall results indicated that a significant proportion of the explained variance in all three outcome measures was attributed to the additive effects of demand, control and support. The level of variance associated with the organizational justice dimensions was relatively small, although there were signs that specific dimensions of justice may provide unique insights into the relationship between job stressors and employee performance. The implications of these and other notable findings are discussed.

The influence of job, team and organizational level resources on employee well-being, engagement, commitment and extra-role performance : test of a model

Purpose – Worker well-being continues to be fundamental to the study of work and a primary consideration for how organizations can achieve competitive advantage and sustainable and ethical work practices (Cartwright and Holmes; Harter, Schmidt and Keyes; Wright and Cropanzano). The science and practice of employee engagement, a key indicator of employee well-being, continues to evolve with ongoing incremental refinements to existing models and measures. This study aims to elaborate the Job Demands-Resources model of work engagement (Bakker and Demerouti) by examining how organizational, team and job level factors interrelate to influence engagement and well-being and downstream outcome variables such as affective commitment and extra-role behaviour.

Design/methodology/approach – Structural equations modelling of survey data obtained from 3,437 employees of a large multi-national mining company was used to test the important direct and indirect influence of organizational focused resources (a culture of fairness and support), team focused resources (team climate) and job level resources (career development, autonomy, supervisor support, and role clarity) on employee well-being, engagement, extra-role behaviour and organizational commitment.

Findings – The fit of the proposed measurement and structural models met criterion levels and the structural model accounted for sizable proportions of the variance in engagement/wellbeing (66 percent), extra-role-behaviour (52 percent) and commitment (69 percent).

Research limitations/implications – Study limitations (e.g. cross-sectional research design) and future opportunities are outlined.

Originality/value – The study demonstrates important extensions to the Job Demands-Resources model and provides researchers and practitioners with a simple but powerful motivational framework, a suite of measures, and a map of their inter-relationships which can be used to help understand, develop and manage employee well-being and engagement and their outcomes.

The mediating effect of internal service quality on employee turnover – empirical evidence from Taiwanese nurses

Informed by social exchange theory (SET) this study examines the role of trust in strategic alliances. Interviews were conducted with 17 participants who were strategic alliance managers in their organization. The study finds that trust is important to strategic alliance managers, and without it alliance managers would find it difficult to keep their alliance going. Trust is built over time, and based on the past experiences that the alliance manager has with their partner. The study found that prior networks, timely and appropriate communication and information exchange, fairness preservation and inter-firm adaptation were important in developing trust in the strategic alliance.

Influence of high performance work systems on employee subjective well-being and job burnout: empirical evidence from the Chinese healthcare sector

Over the last two decades, high performance work systems (HPWSs) research has been dominated by examining the effects of these systems on firm performance. Research on the impact of HPWSs on employees has been marginalised. This study examines the impact of HPWSs on two psychological outcomes for employees, namely, subjective well-being (SWB) and workplace burnout, by utilising data collected from 1488 physicians and nurses in 25 Chinese hospitals. It also examines the moderating effects of employees' organisational based self-esteem (OBSE), as an individual intervention and physician–nurse relationships, as an organisational intervention, on the relationship between HPWSs and employee outcomes. HPWS is found to increase employees' SWB and decrease burnout. Such well-being-enhancing and burnout-relieving effects are stronger when employees have high OBSE. The positive effect of HPWS on SWB is also stronger when there is a collaborative relationship among employees in an organisation. The major contribution of this study is to unpack the ‘black box’ of how HPWS influences employee well-being in the Chinese healthcare sector context.

Experience of IM programs, perception of IMO and job outcomes: the frontline employee perspective

The thesis found that frontline employees’ (FLEs) experience of internal marketing (IM) programs positively influence their views of internal market orientation and their job outcomes of organisational identification and job satisfaction which then predicts FLEs’ customer oriented behaviour which is the targeted outcome of IM.

Time for change? Organisational study support and the full-time employee-part-time learner

This research project investigates how the experiences of full-time employees undertaking part-time tertiary study influence perceptions of the value of undertaking part-time study whilst working full-time.