Für die Prinzipal-Agenten-Theorie ist es ein weitgehend ungelöstes Rätsel, warum reale Arbeitsverträge sehr geringe monetäre Leistungsanreize spezifizieren. In dieser Arbeit wird auf der Grundlage des Prinzipal-Agenten-Ansatzes ein Modell entwickelt, dass sowohl Fixlohnverträge als auch...

Purpose – The purpose of this paper is to examine the relationship between two variables, self-efficacy and job involvement, of internal auditors of companies. It also aims to explore its intervention on self-efficacy and job involvement using organizational power as another variable....

Purpose – The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their job satisfaction. Design/methodology/approach – Research hypotheses are developed based on prior research...

Purpose – The purpose of this paper is to examine potential antecedents and consequences of work engagement in a sample of male and female managers and professionals employed in various organizations and industries in Egypt. Design/methodology/approach – Data were collected from 242...

On the basis of a local household survey carried out in 2002 and in 2006, this paper examines the earnings and job conditions of workers living in the province of Modena, one of the richest areas of Italy. After an analysis of earning changes over the period covered by the two surveys, the paper...

A growing and global 'talent crunch' currently exists and is expected to grow 'more acute and more widespread' over the next ten years, affecting global development throughout the world. This 'talent shortage' has already affected the accounting profession as it is listed among the top ten jobs...

This paper examines the relationship between organisational factors and the job satisfaction of accountants in Japan. Data were collected on perceptions of career-related factors and factors related to the provision of technical information from 235 accountants working in accounting firms in...

This paper examines the behavioural impacts in an accounting environment arising from changes to government policy. Specifically, such impacts arose from a changed government policy that granted nationals or natives preferential access to training and promotion opportunities within the work...

The precondition for labour-market competition between immigrants and natives is that both are willing to accept jobs that do not differ in quality. To test this hypothesis, in this paper we compare the working conditions between immigrants and natives in Catalonia. Comparing immigrants' working...

In this paper, we study the extent and nature of informality in Colombia by using the new chapter on informality in the Encuesta Continua de Hogares (ECH) from August 2006 to December 2006, which includes new questions deepening the information on coverage of social protection benefits, labor...