Cette étude développe et teste empiriquement un modèle explicatif des comportements dysfonctionnels des auditeurs financiers. La revue de la littérature permet d'identifier les principaux facteurs ayant un impact significatif sur les dysfonctionnements (pression budgétaire et des délais...). Cette recherche propose d'étendre le périmètre des déterminants sous un angle relationnel et managérial. À cette fin, elle mobilise principalement l'approche de la relation supérieur - subordonné (LMX), mais aussi le role modeling et le style d'évaluation de la performance des auditeurs.Notre étude repose sur un questionnaire soumis aux auditeurs seniors opérant dans les grands réseaux de commissariat aux comptes constituant les principaux acteurs du marché de l'audit en France, plus précisément d'origines anglo-saxonne (Big 4) et française (Mazars).Pour tester nos hypothèses, la méthode d'estimation retenue est celle de type Seemingly Unrelated Regression (SUR).Les analyses soulignent que les trois dimensions du LMX, à savoir affection, loyauté et contribution ont un impact négatif et significatif sur les comportements adaptatifs (respectivement comportements non professionnels : CNP, mauvaise gestion de l’équipe d’audit : MGE et comportements réducteurs de qualité : QTB). En outre, les résultats mettent en lumière que, sous l’effet de mimétisme, les comportements managériaux adoptés par un supérieur réduisent le MGE, le QTB et le CNP. De plus, il a été observé qu’une perception favorable du soutien organisationnel et une évaluation axée sur des critères sociaux entraînent respectivement moins de QTB et de MGE. Enfin, certains résultats confirment ceux des recherches antérieures quant à l’impact du style d’évaluation basée sur des critères techniques, de l’engagement affectif, et de la pression liée au budget et aux délais sur les comportements dysfonctionnels. / This study develops and empirically tests an explanatory model in order to study the dysfunctional behaviors of financial auditors.The literature review allows to identify the main factors having a significant impact on malfunctions (budget pressure, time deadline pressure...). This research proposes extending the scope of the determinants in a relational and managerial perspective. To this end, it mobilizes mainly Leader-Member Exchange theory (LMX), but also the role modeling and the assessment style of auditors performance.Our study is based on a questionnaire which was sent to senior auditors who work in the large auditing networks which constitute the main actors of the audit market in France, specifically of Anglo-Saxon (Big 4) and French (Mazars) origins.To test our hypotheses, the estimation method of Seemingly Unrelated Regression (SUR) was applied.The results show that the three dimensions of Leader Member-Exchange (LMX), namely affection, loyalty and contribution have a negative and significant impact on the adaptive behaviors (respectively unprofessional behaviors: CNP, mismanagement of the audit team: MGE and Quality-Threatening Behavior: QTB). Also, results highlight under the effect of mimetic, managerial behaviors adopted by a superior have been shown to reduce the MGE, but also QTB and CNP. In addition, it was revealed that a favorable perception of organizational support and an evaluation focused on social criteria result in less QTB and MGE respectively.Finally, the analyses confirm the results of previous research concerning the impact of the style assessment based on technical criteria, affective commitment, budget pressure and time deadline pressure on such types of behavior.

Corona-pandemin har inneburit ett paradigmskifte när det gäller distansarbete. Många företag ser över hur de ska organisera arbetet och fördelningen mellan kontor eller distansarbete. Denna studie undersöker kvaliteten i samspelet mellan chef och medarbetare, arbetstillfredsställelse, rapporterad arbetsprestation samt mental hälsa bland 291 tjänstemän inom sex olika branscher i den privata sektorn i Sverige efter ett års distansarbete. Resultatet av denna studie visar att det inte finns något samband mellan andel hemarbete och kvalitet i samspel med chef, arbetstillfredsställelse, rapporterad arbetsprestation eller mental hälsa hos medarbetarna. Däremot finns det ett tydligt positivt samband mellan hur nöjd en medarbetare är med att arbeta på distans, oavsett hur mycket, och kvalitet i samspel med chef, arbetstillfredsställelse, rapporterad arbetsprestation och mental hälsa. Resultatet är i linje med tidigare forskning som har visat positivt samband mellan högkvalitativt samspel med chef och arbetstillfredsställelse, rapporterad arbetsprestation och mental hälsa hos medarbetarna. Denna studie stödjer att dessa samband gäller även vid distansarbete. / The Corona pandemic has meant a tremendous change when it comes to remote work. Most companies evaluate how to organize work in regards of working from office or remotely. This study has examined the quality of the relationship between leader and follower (LMX), job satisfaction, work performance and level of mental health among 291 white collar employees from six different lines of business in the private sector in Sweden after one year of remote work. The results show no correlation between amount of remote work and quality of LMX, job satisfaction, work performance nor mental health among the employees. However, significant correlations are found between how satisfied the employees are with working remotely, regardless of how much they work remote, and the quality of LMX, job satisfaction, work performance and their mental health. The results from this study are in line with earlier research showing that there are significant correlations between high quality LMX and high levels of job satisfaction, work performance and mental health among the employees. The results support that these correlations are also valid for remote workers.

There is an increasing interest in within-group agreement in organizations, in response to evidence that agreement is predictive of various outcomes of interest. The model in this study suggests that within-group agreement on perceptions of the work environment is predicted indirectly by the quality of exchange relationships, specifically team-member exchange (TMX), leader-member exchange (LMX), social interaction and work interdependence, through the mediation of social influence, and directly by demographic homogeneity. Chan's (1998) typology of composition models was used to appropriately conceptualize the variables at the group level.Results suggest that average high quality LMX relationships are predictive of within-group agreement, and that high quality relationships within the team are predictive of perceptions of social influence within the team. The mediation model was non-significant, and contrary to existing literature, social interaction and work interdependence were not significantly related to any of the other variables in the model.Demographic homogeneity was related to both perceptions of social influence and to within-group agreement on perceptions of the work environment in the opposite direction from that hypothesized. Post-hoc analyses suggest that organizational cultural orientation (collectivist or individualist) may moderate the relationship between demographic homogeneity and within-group agreement on perceptions of the work environment.

Doctor of Philosophy / Department of Psychology / Clive Fullagar / This dissertation investigated the relationship between a low-quality leader-member exchange (LMX) relationship and whether participants felt they were bullied at work. The study looked at retaliatory behavior as an outcome of experiencing bullying behavior. The study investigated whether ostracism would mediate the effect between LMX and workplace bullying and whether social support would moderate the relationship between workplace bullying and retaliatory behavior. The sample was comprised of 209 participants who were either employed by Kansas State University or were taking classes as non-traditional students at Kansas State University. The study sample was demographically 49.76% female and 50.24% male. The survey was administered using K-State’s on-line AXIO survey system, which ensured confidentiality and accurate data entry. The study found that a low-quality LMX relationship predicted workplace bullying and workplace bullying behavior predicted retaliatory behavior. Ostracism did not mediate the relationship between a low-quality LMX relationship and workplace bullying behavior, but social support did have moderating effects between workplace bullying behavior and retaliatory behavior. The moderated effects of social support showed a buffering effect for men with coworker support and an increase in retaliatory behavior for women for all forms of social support. The results are discussed in the context of understanding how organizational leadership can reduce the negative effects of workplace bullying behavior.

The purpose of this study was to integrate research on Leader-Member Exchange (LMX) and organizational justice by proposing and evaluating plausible interactions between LMX and the various dimensions of organizational justice. In addition, this study contributes to the sparse literature on antecedents to LMX by including three previously unexamined antecedents, which consist of basic intra- and interpersonal motivations (i.e., attachment, identity, and regulatory focus), that are under-researched compared to personality and demographic variables. Data were collected from 150 supervisor-subordinate dyads. Results revealed several significant LMX by justice interactions and indicated that interdependent identity levels (relational and collective) and promotion regulatory focus are positively related to LMX quality. Implications and directions for future research are discussed.

Employee disengagement creates an unhealthy working environment. Disengagement rates among Las Vegas hospitality industry organizations led to dissatisfaction among employees and resulted in low productivity and profitability. This qualitative descriptive study involved exploring employee engagement strategies that hospitality industry supervisors and managers used to implement programs, thereby solving the employee engagement problems of their organizations. The conceptual framework for the study was leader-member exchange theory. Twenty participants with 5 or more years of Las Vegas hospitality experience who had already successfully implemented engagement programs answered open-ended questions in semistructured interviews. Company documents constituted an additional data source. Analyzing the data involved triangulation using multiple data sources in identifying themes such as interaction effects of employee engagement programs on employees, mutual respect between leaders and subordinates, and organizational benefits. Better engagement could lead to positive social change through increased job satisfaction and improved customer service, thereby engendering increased social interactions among members of the local community. The former could reduce stress and contribute to the quality of life of community members including the families of the workers.- The latter could lead to greater profits for the employers, thus potentially increasing the tax base in the community.

Submitted by Liliane Furtado (lilianempf@gmail.com) on 2017-01-16T14:52:37Z No. of bitstreams: 1 TESE_COMPLETA_POS DEFESA.pdf: 1498726 bytes, checksum: f3c0d1c02f06ad3ad75265249c3de234 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-01-17T13:12:04Z (GMT) No. of bitstreams: 1 TESE_COMPLETA_POS DEFESA.pdf: 1498726 bytes, checksum: f3c0d1c02f06ad3ad75265249c3de234 (MD5) / Made available in DSpace on 2017-01-25T13:15:11Z (GMT). No. of bitstreams: 1 TESE_COMPLETA_POS DEFESA.pdf: 1498726 bytes, checksum: f3c0d1c02f06ad3ad75265249c3de234 (MD5) Previous issue date: 2016-12-05 / Leader–member exchange (LMX) theory focuses on the quality of the member’s exchange relationship with the leader. A fundamental tenet of LMX theory is that leaders develop different quality relationships with members in their teams. Research on LMX has almost exclusively focuses on LMX relationships as independent dyads within work groups. However, LMX relationship cannot be fully understood in isolation from the team contexts that shape it. As a result, LMX research has been criticized for failing to consider the role of the social context in the development of members’ perceptions of LMX. This deficiency prompted researchers to call for more research on LMX within the context of teams. Thus, this dissertation answer this call by considering LMX within the team context by exploring theoretical approaches that take into account the social context in which LMX is embedded. Drawing on LMX theory, social comparison theory and social network approach, I address this question through two empirical and independent papers aimed to consider LMX as systems of interdependent dyadic relationships, rather than independent dyads. Overall, the findings of this dissertation corroborate prior arguments that LMX theory represents not only a dyadic phenomenon, but also captures a complex multilevel phenomenon beyond the dyadic relationship. The contributions of these findings are discussed.

One of the most common office designs is the traditional office. As the technology has developed, it has enabled a new office design to evolve, the activity-based office. The activity-based office is more flexible and the employees get greater freedom in terms of being able to decide where, when and how they want to perform their tasks. As the employees work largely independently and take own responsibility for their tasks, the leader has reduced control compared to the traditional office. To get a well-functioning activity-based workplace, trust must be created between the leader and employees as this is a presumption for good business relationships. The purpose of the study is to get a deeper understanding of how trust is created between a leader and the employees in the activity-based workplace. Trust is something that is created mutually, and our study is based on three trustbuilding qualities, ability, benevolece and integrity. To collect the empirical data two semistructured interviews with Skanska and Vasakronan were performed. The conclusion of our study is that trust in an activity-based workplace is created by the factors; Presence, independence and own responsibility, communication, responsiveness, attention, caring, openness and honesty, competence and respect. Trust does not differ at a traditional office compared to an activity-based, but trust gets a different meaning depending on which office design that is utilized. / Ett traditionellt kontor är en av de vanligaste kontorsutformningarna, där medarbetarna har en fast sittplats och kan utföra sina uppgifter koncentrerat. I takt med att teknologin utvecklats har nya kontorsutformningar växt fram. En av dessa kontorsutformningarna är det aktivitetsbaserade kontoret som är mer flexibelt och öppet än det traditionella kontoret. De anställda har inga fasta sittplatser utan väljer sittplats utifrån vilka uppgifter de har för dagen, det gör således att individerna har en stor frihet att bestämma var, när och hur de ska utföra sitt arbete. I och med denna frihet blir det svårare för ledaren att få samma kontroll och ledaren måste istället förlita sig på att medarbetarna utför sina uppgifter på ett korrekt sätt. Det aktivitetsbaserade arbetssättet innebär således att medarbetarna måste ta ett stort eget ansvar och kunna arbeta självständigt. Syftet med studien är att få fördjupad förståelse för hur förtroende skapas mellan ledare och medarbetare på en aktivitetsbaserad arbetsplats. Förtroende är något som skapas ömsesidigt och definieras som ett attribut för ett förhållande mellan två utbytespartners. Den teoretiska utgångspunkten för hur detta förtroende skapas baseras på begreppen välvilja, integritet och förmåga. Välvilja handlar om lojalitet, att som medarbetare och ledare hjälpa varandra men också visa omtanke. För att kunna göra detta krävs det en närvaro från ledaren och detta underlättas på den aktivitetsbaserade arbetsplatsen då ledaren sitter ute bland medarbetarna. Integritet och andra sidan handlar om att en person gör det som den har sagt att den ska göra. På det aktivitetsbaserade kontoret betyder det att ledaren förväntar sig att medarbetarna utför sina arbetsuppgifter på ett korrekt sätt trots att ledaren har minskad kontroll. Den sista faktorn förmåga behandlar i vilken utsträckning en part uppfattas ha den kompetens som gör det möjligt för personen att ha inflytande inom ett visst område. Ledaren måste förvänta och förlita sig på att medarbetaren har den kompetens som krävs för att utföra sina uppgifter självständigt. Till vår studie har vi haft semistrukturerade intervjuer med två företag, Skanska och Vasakronan. Skanska är ett byggföretag som utvecklar, bygger och underhåller fysiska levnadsmiljöer. Vasakronan är inom fastighetsbranschen och äger, förvaltar och utvecklar kontor och butiksfastigheter. Slutsatsen av vår studie är att förtroende på en aktivitetsbaserad arbetsplats skapas genom närvaro, självständighet och eget ansvar, kommunikation, lyhördhet, uppmärksamhet, omtanke, öppenhet och ärlighet, kompetens och respekt. Förtroendet skiljer sig inte på ett traditionellt jämfört med ett aktivitetsbaserat men förtroendet får en annan innebörd beroende på vilken kontorsutformning som används.

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