Institutional Theory and IFRS: An Agenda for Future Research

Guerreiro, M.; Rodrigues, L.L.; Craig, R.

Abstract

While authentic leadership is highly valued in today’s business world, managers do not necessarily have the resources to attain it. Building on conservation of resources theory, we propose a conceptual model to address how personal and contextual resources predict authentic leadership. Study 1 analyzes the day-to-day variability in managers’ positive psychological capacities as personal resources in relation to changes in authentic leadership. In addition, it tests ethical organizational climates as stable, contextual resources for authentic leadership. In Study 2, we replicate our results on the between-person level and extend the research model by exploring promotion focus as a link in the relationship between personal resources and authentic leadership. Evidence from an experience sampling study with 89 managers surveyed daily on 10 consecutive work days (Study 1) and a field survey of 130 managers at two points in time (Study 2) supports the hypothesized role of personal resources and promotion focus for authentic leadership. In both studies, only principled but not benevolent ethical organizational climates emerged as a contextual resource for authentic leadership. We discuss the implications for current management research and practice.

Citation

Guerreiro, M., Rodrigues, L., & Craig, R. (2020). Institutional Theory and IFRS: An Agenda for Future Research. Spanish Journal of Finance and Accounting / Revista Espa?ola de Financiacion y Contabilidad, 50(1), 65-88. https://doi.org/10.1080/02102412.2020.1712877

• Journal Article Type: Article
• Acceptance Date: Jan 5, 2020
• Online Publication Date: Jan 21, 2020
• Publication Date: 2020
• Deposit Date: Jan 8, 2020
• Publicly Available Date: Jul 21, 2021
• Journal: Revista española de financiación y contabilidad.
• Print ISSN: 0210-2412
• Electronic ISSN: 2332-0753
• Publisher: Taylor and Francis Group
• Peer Reviewed: Peer Reviewed
• Volume: 50
• Issue: 1
• Pages: 65-88
• DOI: https://doi.org/10.1080/02102412.2020.1712877
• Public URL: https://durham-repository.worktribe.com/output/1280354