Subject: RSS feed. Andrea Tomo and Davide de Gennaro. The study draws upon the literature on professions and employs a multiple linear regression analysis to test the mediating role of proactive personality when accountants challenge external events threatening their profession.
The findings show that proactive accountants are more goal-oriented, unless they perceive that others consider their career to be prestigious. Therefore, the study demonstrates that occupational prestige — more volatile and subject to external forces— can shape proactive personality — usually internally determined and more stable — insofar a perceived low occupational prestige can be mediated by a proactive personality towards goal orientation.
The study has both academic and practical implications, showing that context-related factors are buffered by personal characteristics when professionals react to external events affecting their prestige. The paper sheds lights on the critical issues of setting and achieving goals in uncertain situations, and enhances our understanding of the accounting profession, by identifying new reactions and behaviours based on personal factors as well as exogenous and contextual factors.
Meditari Accountancy Research, vol. Deborah Agostino and Chiara Costantini. Public and private sector organisations are widely endorsing digital transformation processes, but little is known about the level of digitalisation of an organisation as a whole….
Public and private sector organisations are widely endorsing digital transformation processes, but little is known about the level of digitalisation of an organisation as a whole. The framework draws upon a scoping literature review of studies examining dimensions, metrics and methods for the assessment of the digital transformation of organisations.
