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Purpose: This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises. Design/methodology/approach: The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate). Findings: By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information. Research limitations/implications: Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables. Originality/value: This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is: first, to present a qualitative descriptive case study of the Mayo Clinic leadership and organization development philosophy and approach; second, to summarize a strategy for using intentional organization design as a foundation for culturally aligned physician leadership development and third, to describe the Mayo Clinic Leadership Model. Design/methodology/approach – This manuscript is a qualitative descriptive case study of the Mayo Clinic leadership development philosophy and approach. The authors reviewed the organization design and leadership development programs of a leading healthcare institution. In the systematic appraisal, the authors sought to understand the key features and elements of team-based leadership development and the supporting organizational characteristics that guide development with the use of a customized institutional leadership model. Findings – The authors identified four intentional characteristics of the multi-specialty group practice structure and culture that organically facilitate the development of leaders with the qualities required for the mission. The four characteristics are: patient-centered organizational design, collaborative leadership structure, egalitarian leader selection process and team-based development system. The authors conclude that organization culture and design are important foundations of leadership development. Leadership development cannot be separated from the context and culture of organizational design. Mayo Clinic’s organizational and governance systems are designed to develop culturally aligned leaders, build social capital, grow employee engagement, foster collaboration, nurture collegiality and engender trust. Effective organization design aligns the form and functions of the organization with leadership development and its mission. Originality/value – This qualitative descriptive case study presentation and analysis offers a unique perspective on physician leadership and organization development in healthcare. [ABSTRACT FROM AUTHOR]

Purpose – This study aims to examine women’s organizational citizenship behaviors (OCBs) or the voluntary, discretionary behaviors employees perform that are not linked to their reward system but benefit organizations. Specifically, it investigates several attitudinal and organizational antecedents relative to two sub-dimensions of OCB: organizational loyalty and helping behaviors. Design/methodology/approach – Alumnae (n = 160) responded to an e-mail survey regarding their self-reported OCBs, job satisfaction, work engagement and several demographic and organizational variables. Findings – In this fiscal climate, organizations are challenged with fostering an environment encouraging employees to go beyond job requirements. Findings here suggest that married women who are engaged in work have the highest propensity to do this by engaging in these non-compensated, non-mandated behaviors. However, importantly, differences were found between organizational loyalty citizenship and helping behaviors. An inverse relationship was also found between job tenure and helping behaviors: an interesting result. Research limitations/implications – An important implication of the research is the dissection and examination of two sub-dimensions of OCB (i.e. organizational loyalty and helping), providing a better understanding of the dimensionality of the phenomenon and how they relate to job satisfaction and work engagement for a significant segment of the American workforce: women. Originality/value – This study examines the dimensionality of OCB (as called for by previous research) and establishes that not all OCBs can be treated equally, as antecedents vary in their predictability of OCB engagement. Further, this research investigates the relationship between individual job satisfaction components (pay, recognition and supervision) and OCBs to help clarify conflicting findings between OCB and this key workplace attitude. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to investigate whether there was a relationship between commitment and the behaviour of organizational citizenship among bank employees. Design/methodology/approach -- This paper is based on the outcomes of a doctoral dissertation, which was a case study combining a mix methodology. The results validated the conceptual model proposed by the researcher and answered the research questions. Measurement instruments used include the organizational citizenship scale and the organizational commitment scale, developed and validated by Rosario et al. (2004). Findings -- The paper finds that there is a positive correlation between the organizational commitment and the indicators of organizational citizenship behaviour and civic virtue, courtesy and altruism dimensions shown by the employees. The dimensions of affective and moral commitment had the strongest correlation with the civic virtue dimension of organizational citizenship. Research limitations/implications -- Sample consist only of private banking employees. Practical implications -- The organizations should support the affective and moral commitment in their personnel in order to develop strong citizenship behaviour. Social implications -- The organizational commitment with demonstrations of citizenship behaviour, civic virtue, and courtesy and altruism dimensions may impact the organization and the community creating a good base to improve the quality of life. Originality/value -- This is the first attempt to study the relationship between organizational commitments and organizational citizenship behaviour in a sample of private banking employees in Puerto Rico. [ABSTRACT FROM AUTHOR]

Purpose – This study seeks to examine the impact of career growth prospect (CGP) and formal mentoring support (FMS) on overall organisational citizenship behaviour (OCB) and its five dimensions. Design/methodology/approach – Data were obtained from 72 supervisors and 182 of their subordinates in branches of a bank located in a city in South-western Nigeria. Findings – Results indicate that CGP accounted for a significant percentage of the variance in overall OCB (β=0.46, p<0.001), predicting three dimensions: sportsmanship, conscientiousness and civic virtue. Contrary to hypothesis, FMS did not predict overall OCB, but significantly influenced three OCB dimensions: sportsmanship, courtesy and altruism, predicting "sportsmanship" (β=0.26, p<0.001) to be better than CGP (β=0.22, p<0.01). Research limitations/implications – Although generalisation is limited in a study of a single organisation, the findings of the study imply that CGP and FMS have differential relevance in OCB. Practical implications – Altering negative perceptions of CGP among employees engenders OCB but FMS needs to be complemented with other interventions to foster overall OCB. Originality/value – Although career growth prospects and formal mentoring support are projected to foster OCB in the Nigerian banking sector, no research has investigated this expectation. The extant literature shows that research on the impact of career growth prospects on OCB is virtually absent. Again, the absence of African perspectives on research issues such as OCB, has limited comparative studies and the global scope of most reference journals. This study narrows these gaps in literature and contributes empirical information that equips management to deal more strategically with the integrated approach to OCB. [ABSTRACT FROM AUTHOR]