Improving employee outcomes in the public sector

Purpose – The purpose of this paper is to examine the efficacy of the demand-control-support model, augmented with employee perceptions of organisational justice and degree of met expectations.

Design/methodology/approach – Data were collected from 128 public sector employees working in a large state police force operating under many of the elements of new public management. Hierarchical multiple regression analyses were conducted using four indicators of occupational strain: employee wellbeing, job satisfaction, organisational commitment and intent to quit.

Findings – The results of this study suggest that the demand-control-support model has great utility in identifying those aspects of the work environment associated with employee strain. Job control and social support at work in particular were the most consistent predictors. In contrast, the expectation and justice variables failed to make significant contributions to the model in all but one analysis providing no support for the “injustice as stressor” perspective.

Research limitations/implications – Although a cross-sectional design was utilized, these results highlight the value of applying the parsimonious demand-control-support model to a wider set of outcomes, especially in a public sector environment.

Practical implications – The results emphasize the importance of the relatively neglected “softer” work characteristics support and control. In order to combat the ill-effects of organisational reforms and prompt a shift towards the public value approach, managers operating under elements of new public management should ensure that adequate social support at work is available and that employee control is commensurate with their demands.

Originality/value – This study examined an augmented demand-control-support model and identified that whilst perceptions of justice can influence employee attitudes and wellbeing, the demand, control, and support variables remain the most influential factors with regard to public sector employee attitudes and wellbeing.

Do investors value disclosed versus recognised employee share options differently?

Prior research provides evidence consistent with footnote disclosures are being valued by investors. However, there are arguments as to whether the market would acquire and/or process disclosed versus recognised information in the same way. Prior studies have been inconclusive on the findings. This research provides evidence for the conditions under which differential valuation exist. Three factors are examined. First, I investigate whether the differential valuation is related to the reliability of the accounting estimates. Second, due to higher processing costs on disclosures relative to “recognised” information, I investigate whether sophistication of investors contributes to the differential valuation. Finally, I examine systematic biases arisen from how investors process information due to limited attention paid to disclosures. The results show that the market does process information in a complicated way. Investors discern the reliability of accounting estimates and value them differently when processing the information.

Ethical issues for internet use policy : balancing employer and employee perspectives

An organisational internet use policy (IUP) is a recognised deterrent to manage insider internet misuse. However, IUPs have proven ineffective against this threat, perhaps because of their neglect of the ethical issues involved. An important part of setting an IUP involves the resolution of key ethical dilemmas when employer and employee perspectives conflict. This paper explores the ethical issues that must be addressed when developing an organisational IUP. It draws on a conceptual analysis and an interpretive study of five medium-size and large organisations in Australia and North America. The paper provides a set of key ethical issues for an IUP and compares and contrasts the employer and employee perspectives. It highlights the need to balance the employer and employee perspectives when setting an IUP. Other implications for theory and practice are discussed.

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.

Mobility, aspiration, voice : a new structure of feeling for student equity in higher education

There is a changed ‘structure of feeling’ emerging in higher education systems, particularly in OECD nations, in response to changed social, cultural and economic arrangements. Taking a student equity perspective, the paper names this change in terms of ‘mobility’, ‘aspiration’ and ‘voice’. It argues that (1) new kinds and degrees of mobility are now a significant factor in sustaining unequal access to and experience of higher education for different student groups, (2) despite government and institutional aspirations to expand higher education, students' desires for university are not a given among new target populations and (3) while universities are seeking to enroll different students in greater numbers, the challenge now is how to give greater voice to this difference. Drawing on these themes of mobility, aspiration and voice and taking recent changes to higher education policy in Australia as the case, the paper presents a new conceptual framework for thinking about student equity in HE. The framework extends from established approaches that focus on barriers to accessing higher education in order to focus on people's capacities in relation to higher education participation.

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.

A right to respond? Monopolisation of 'voice' in CMS

This paper explores the power effects of, and possible justifications for, the differential 'voice' and 'silence' accorded to academic and non-academic subjects within Critical Management Studies (CMS). I explore these issues through a discussion of the practice of 'giving voice' to some subjects critiqued in CMS journal articles by providing them with the opportunity to publish a 'response'. I question the justification for extending this right only to academic subjects, and use this example to provoke CMS to question further its institutional orientation to issues of voice and silence in relation to the non-academic research subject.

Cartoon voice saying no several times SFX

"No, no, no, no, no, no ... no".

Multimodal synthesis and the voice of the multimedia author in a Japanese EFL context

This paper examines a powerful potential of multimodal design: meaning that transcends the total semiotic contribution of a text's constituent parts. With reference to data drawn from the digital storytelling practices of Japanese university students, the author argues and demonstrates that in the current semiotic climate, characterised by the increasing availability and complexity of communication tools and ready appropriation of available designs, practices of multimedia authorship truly can evince expression that is authentically multiplicative. However, this sort of meaning making does not automatically come about. Controlling the inherent polysemy of multimodal texts, in the author's view, is a matter of recognising points of semantic correspondence among co-deployed images, language, etc. and creating syntheses of potential meaning that cut across these semiotic modes. The author further argues that it is in this way that the voice of the multimodal author can most clearly be heard, particularly in cases in which a language learner–author integrates elements within a multimedia text that encode meaning in the L2.

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.