Antecedents:Malgrat la importància oferta en la literatura, el concepte de congruència de valors és encara poc conegut. La literatura és ambigua i el tema és encara poc conegut. La congruència de valors es tracta a les àrees de gestió i psicologia relacionant-la amb diverses actituds cap al treball o cap als resultats empresarials. No obstant això, el procés que afecta a aquests resultats segueix sent molt polèmic. És a dir, no sabem exactament per què la congruència de valors produeix efectes en els resultats empresarials. Pregunta de recerca:Aquesta tesi intenta explicar l'efecte de la congruència de valors. És a dir, quin és la correlació o relació semicausal entre la congruència o incongruència de valors i determinades actituds laborals tals com la satisfacció laboral, compromís organitzacional, d'una banda, i de salut, tals com l'estrès laboral o la salut física, per l'altre. Enfocament teòric:Reconeixent el fet que les explicacions actuals sobre els efectes de la congruència dels valors són especulatives, fragmentades i de caràcter social, en aquesta tesi s'utilitza la teoria basada en l’autoconcepte com a teoria subjacent per comprovar empíricament el mecanisme de mediació de les variables de autoconcepte en la relació entre la congruència de valors i els resultats empresarials. S'afirma que aquest mecanisme individual és similar a l'efecte de mediació dels mecanismes socials tals com la confiança. Disseny:En aquesta tesi s'utilitza l'enfocament de tres papers relacionats. En el primer d'ells es fa una revisió de la literatura existent sobre congruència de valors i contextualitza la investigació des d'un marc global. El segon paper utilitza la teoria de l’autoconcepte per explicar els efectes de la congruència de valors en els resultats laborals relacionats amb l'actitud, tals com a salut mental (burnout) i una sèrie de resultats relacionats organitzativament com la propensió d'accidents i de les intencions de rotar. Les dades van ser recollides entre les infermeres que treballen en un gran hospital universitari a Catalunya. El tercer paper utilitza algunes de les variables derivades de la teoria de l'autoconcepte per provar empíricament la importància relativa i la configuració de mecanismes individuals i mecanismes socials com a mediadors entre la congruència de valors i una sèrie de resultats específics individuals, com la satisfacció en el treball, el compromís amb l'organització i l'esgotament. Aquest tercer estudi es va dur a terme en un hospital del nord-est de Xina. Resultats: El primer paper estableix les bases per a futurs estudis especificant les necessitats i les limitacions de treballs previs. En els dos estudis empírics, s'ha trobat que la teoria de l’autoconcepte es pot aplicar en el context de la comprensió del procés d'efectes de la congruència dels valors. En el segon paper, s'ha observat que, per a diferents tipus de valors, l'esgotament intervé de forma diferent entre els efectes de la incongruència de valors en els resultats. Quant al tercer paper, s'ha trobat que, per a diferents resultats, les variables de l’autoconcepte intervenen entre els efectes de la congruència dels valors de forma diferent, però s'ha constatat que la confiança en l'organització és un mediador social consistent. Això últim reforça el recent interès a utilitzar en major mesurada la construcció de la confiança en les investigacions sobre organitzacions. Això va resultar ser vàlid en el context xinès. Conclusions: Aquesta tesi sosté que l'estudi sobre la congruència de valors és molt important tant per als individus com per a les organitzacions. A pesar que els seus efectes directes o de mediació, això també afecta a resultats relacionats amb la salut de l'individu (és a dir, esgotament o la salut física), així com a resultats relacionats amb la salut de l'organització (el compromís, la propensió d'accidents,, la previsió de volum de negoci, i similars). / Antecedentes: A pesar de la importancia ofrecida en la literatura, el concepto de congruencia de valores es aún poco conocido. La literatura es ambigua y el tema es aún poco conocido. La congruencia de valores se trata en las áreas de gestión y psicología relacionándola con diversas actitudes hacia el trabajo o hacia los resultados empresariales. No obstante, el proceso que afecta a estos resultados sigue siendo muy polémico. Es decir, no sabemos exactamente por qué la congruencia de valores produce efectos en los resultados empresariales. Pregunta de investigación: Esta tesis intenta explicar el efecto de la congruencia de valores. Es decir, cuál es la correlación o relación semicausal entre la congruencia o incongruencia de valores y determinadas actitudes laborales tales como la satisfacción laboral, compromiso organizacional, por un lado, y de salud, tales como el estrés laboral o la salud física, por el otro. Enfoque teórico: Reconociendo el hecho de que las explicaciones actuales sobre los efectos de la congruencia de los valores son especulativas, fragmentadas y de carácter social, en esta tesis se utiliza la teoría basada en el autoconcepto como teoría subyacente para comprobar empíricamente el mecanismo de mediación de las variables de autoconcepto en la relación entre la congruencia de valores y los resultados empresariales. Se afirma que este mecanismo individual es similar a los efectos de mediación de los mecanismos sociales tales como la confianza. Diseño: En esta tesis se utiliza el enfoque de tres papers relacionados. En el primero de ellos se hace una revisión de la literatura existente sobre congruencia de valores y contextualiza la investigación desde un marco global. El segundo paper utiliza la teoría del autoconcepto para explicar los efectos de la congruencia de valores en los resultados laborales relacionados con la actitud, tales como salud mental (burnout) y una serie de resultados relacionados organizativamente como la propensión de accidentes y de las intenciones de rotar. Los datos fueron recogidos entre las enfermeras que trabajan en un gran hospital universitario en Cataluña. El tercer paper utiliza algunas de las variables derivadas de la teoría del auto-concepto para probar empíricamente la importancia relativa y la configuración de mecanismos individuales y mecanismos sociales como mediadores entre la congruencia de valores y una serie de resultados específicos individuales, como la satisfacción en el trabajo, el compromiso con la organización y el agotamiento. Este tercer estudio se llevó a cabo en un hospital del noreste de China. Resultados: El primer paper establece las bases para futuros estudios especificando las necesidades y las limitaciones de trabajos previos. En los dos estudios empíricos, se ha encontrado que la teoría del autoconcepto se puede aplicar en el contexto de la comprensión del proceso de efectos de la congruencia de los valores. En el segundo paper, se ha observado que, para diferentes tipos de valores, el agotamiento media de forma distinta entre los efectos de la incongruencia de valores en los resultados. En cuanto al tercer paper, se ha hallado que, para diferentes resultados, las variables del autoconcepto median entre los efectos de la congruencia de los valores de forma distinta, pero se ha constatado que la confianza en la organización es un mediador social consistente. Esto último refuerza el reciente interés en utilizar en mayor medida la construcción de la confianza en las investigaciones sobre organizaciones. Ello resultó ser válido en el contexto chino. Conclusión: Esta tesis sostiene que el estudio sobre la congruencia de valores es muy importante tanto para los individuos como para las organizaciones. A pesar de que sus efectos directos o de mediación, ello también afecta a resultados relacionados con la salud del individuo (es decir, agotamiento o la salud física), así como a resultados relacionados con la salud de la organización (el compromiso, la propensión de accidentes,, la previsión de volumen de negocio, y similares). / Background: Albeit the critical importance accorded in the literature to the concept of value congruence it is still poorly understood. The literature dealing with it is ambiguous and inconsistent. Value incongruence in the management and psychological disciplines, has been related to various job attitudes and other work related outcomes, but the process of which it affects the latter remains controversial. That is, we do not know exactly why value congruence (or value incongruence) is supposed to have these effects on the outcomes studied. Research question:This thesis is an attempt to understand the process of value congruence’s effect. That is to say: what are the correlational or semi causal relationships between value congruence and value incongruence on selected attitudinal outcomes such as job satisfaction, organizational commitment on one hand, and health outcomes, such as job burnout or physical health , on the other hand?. Theoretical approach:The underlying theory of “self-concept” has been used in its application to the construct of value congruence. More specifically, the mediating mechanism of self-concept variables on the relationship between value congruence and outcomes was empirically tested. Furthermore, the relative importance and the particular configuration of individualmechanism vssocial mechanism functioning simultaneously as mediatorshave been tested. . Design:This thesis uses three connected papers. The first paper is a comprehensive review of the literature on value congruence. Itintegrates value congruence research into a coherent framework.A clear agenda for research results from the conclusions reached in this first paper. The second paper inspired by the “self-concept theory”,tests the relationships between value congruence on specific outcomes such as mental health (burnout), physical health, and a host of organizationally related outcomes such as accident propensity and turnover intentions. Data was collected amongst nurses working in a large university hospital in Catalonia. The third paper also uses some variables derived from the self-concept theory to empirically test the relative importance and the particular configuration of individualmechanism and social mechanism functioning simultaneously as mediatorsbetween value congruence and a host of specific individual outcomes such as job satisfaction, organizational commitment and Burnout. This third study was carried out in a county hospital in northeast China. Method: The first paper is qualitative in nature. It synthesizes and classifies related definitions, models and measurement based on the literature. The second and the third papers are empirical studies based on cross-sectional pre validated surveys conducted in Spain and China in the health care settings. Univariate, bivariate and multivariate analyses were employed throughout different phases of the studies. Multiple regressiontechnique was employed to test the mediation effect. Results:The first study sets up the agenda for future research in specifying needs and limitations of previous research. In the two empirical papers, it has been found that self-concept theory can serve for understanding the effects of value congruence. More specifically the second paper shows that for different types of value incongruence, burnout mediatesin a differential manner the effects on the outcomes studied. Third paper, found that, for different outcomes, self-concept variables mediates the effects of value congruence differentially, but trust in the organization, a specific variable that was added in this study, was a consistent social mediator. The latter reinforces recent call to further use the construct of trust in organizational research. This was found to be valid in the Chinese context. Conclusion: The thesis argues that studying value congruence can be very important to both individuals and organizations. Regardless of its direct or mediating effects, it impacts outcomes connected with individual health (i.e. Burnout or physical health) and also outcomes connected with organizational health (commitment, accident propensity, turnover intention, and alike). The thesis also shows how important it is to identify various linkages and configurations between value congruence and outcomes while borrowing from the self-concept theory.

Submitted by Juliana Mansur (juliana.kopp@fgv.br) on 2016-02-22T13:14:22Z No. of bitstreams: 1 TESE_JULIANA MANSUR_VERSÃO DIGITAL.pdf: 1961862 bytes, checksum: c1bd07a7bcc2dfd3f04c3b85b4581a3a (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2016-02-25T14:29:12Z (GMT) No. of bitstreams: 1 TESE_JULIANA MANSUR_VERSÃO DIGITAL.pdf: 1961862 bytes, checksum: c1bd07a7bcc2dfd3f04c3b85b4581a3a (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-02-29T11:47:15Z (GMT) No. of bitstreams: 1 TESE_JULIANA MANSUR_VERSÃO DIGITAL.pdf: 1961862 bytes, checksum: c1bd07a7bcc2dfd3f04c3b85b4581a3a (MD5) / Made available in DSpace on 2016-02-29T11:47:31Z (GMT). No. of bitstreams: 1 TESE_JULIANA MANSUR_VERSÃO DIGITAL.pdf: 1961862 bytes, checksum: c1bd07a7bcc2dfd3f04c3b85b4581a3a (MD5) Previous issue date: 2016-02-03 / Although cross-cultural leadership research has thrived in international business literature, little attention has been devoted to understanding the effectiveness of non-western theories beyond their original contexts. The purpose of this study is to examine the cross-cultural endorsement of paternalistic leadership, an emerging non-western leadership theory, using data from GLOBE project. Using multigroup confirmatory factor analyses we found measurement equivalence of a scale derived from GLOBE’s data, which enabled us to compare the endorsement of paternalistic leadership dimensions across 10 cultural clusters and 55 societies. Our study revealed that there are significant differences in the importance societies give to each dimension, suggesting that paternalism as leadership style is not universally nor homogeneously endorsed. Furthermore, results suggest that different patterns of endorsement of each of these dimensions give rise to idiosyncratic shades of paternalistic leadership across societies. Implications for theory and future research on international business are discussed. / Paternalistic leadership is a flourishing area in leadership literature, traditionally assumed to be culture bounded. However, empirical evidences have suggested that rather than national cultures, the conditions under which paternalistic leaders are effective can be related to the fit between the style of a leader and that of his or her followers. In the present research, we focus on paternalistic leadership and contrast it with empowering leadership, as two opposite ways on how leaders influence followers, to explore the individual conditions under which both styles can be effective. Adopting a follower-centered approach, we base our arguments on person-supervisor (P-S) fit theory and regulatory focus theory to propose that leadership effectiveness may be contingent to followers’ own values and motivational needs. We expected paternalistic leadership behaviors (e.g, authority, benevolence, support) to supply motivational needs for predominantly prevention-focused followers, and empowering leadership behaviors (e.g. empowerment, encouragement and autonomy) to supply motivational needs for predominantly promotion-focused followers. Using data collected from two experimental studies and a business simulation, we found support for these ideas, showing that fit increased followers’ perception of attitudinal and behavioral outcomes, such as in-role and creative performance.

To create and maintain a fully engaged workforce, establishing person-organization (P-O) fit among employees has continued to be a central focus of organizational research. In addition, with growing numbers of older workers approaching retirement age, younger workers will soon become the dominant segment of the future workforce. Given this unfolding population trend, it has become increasingly necessary for organizations to gain a clearer understanding of the work values of the growing young population of workers and how P-O fit based on those work values may be linked to desirable work-related attitudes and behaviors. The overarching aim of this dissertation is two-fold: (1) investigate the generational differences and similarities in work values among younger Chinese workers; (2) uncover the underlying mechanisms by which the linkages between the work-value-based person-organization fit and employee work outcomes may be influenced by the impact of leader-member exchange (LMX) and perceived organizational support (POS). In this study, I used a research design that blended interviews and two survey-based studies to address four main research questions. More specifically, I conducted a pilot test to refine the work-value scale in China, and to pretest the established and validated measures for the key variables. In the second study, I gathered survey data from a sample of 179 employees from three Chinese small- and medium-sized enterprises (SMEs). The research findings showed no significant differences in employee work values between the two younger generations (i.e., the Social-Reform Generation and the Millennials Generation). Regarding the hypothesized conceptual scheme that links P-O fit and work outcomes, the results supported most of my hypotheses. Specifically, P-O fit is a significant predictor of three important work outcomes; it is positively related to job satisfaction and organizational commitment, while negatively related to turnover intention after controlling for demographic characteristics. The three hypothesized mediating mechanisms involving POS also received empirical support. That is, as predicted, POS mediates the effect of P-O fit on job satisfaction, organizational support, and turnover intention. Finally, when LMX was incorporated into the conceptual model and statistical analyses, the findings revealed that there was overall moderated mediation for the connections between P-O fit, job satisfaction, and organizational commitment, but no moderated mediation for the connection between P-O fit and turnover intention.

Person-Organization Fit (POF) bezeichnet die Kompatibilität von Personen und Organisationen, wobei häufig Werte als Beurteilungsgrundlage dienen. Forschungsergebnisse zeigen, dass ein hoher POF zwischen Arbeitgebern und -nehmern nicht nur positive Auswirkungen auf die Arbeitszufriedenheit hat, auch sind für Arbeitsuchende solche Organisationen attraktiv, mit denen sie eine hohe Passung unterstellen. Die Arbeit widmet sich im Spiegel der Theorie des POF theoretisch und empirisch dem Einfluss von flexiblen Arbeitsformen (zur Ermöglichung von Zeit- und Ortsunabhängigkeit bei der Arbeit) auf die Wahrnehmung der Arbeitgeberattraktivität. Es wird untersucht, inwiefern POF als Erklärungsmechanismus für Arbeitgeberattraktivität dienen kann, in Abhängigkeit der verschiedenen Ausprägungen flexibler Arbeitsformen – u.a. werden allgemein flexibilitätsbezogene Angebote sowie die spezifische flexible Arbeitsform Telearbeit betrachtet, ebenfalls werden Effekte der Nichtverfügbarkeit flexibler Arbeitsformen in den Blick genommen. Neben POF wird auch der Einfluss von AOS (Anticipated Organizational Support) für den Effekt auf Arbeitgeberattraktivität untersucht. Darüber hinaus analysiert diese Arbeit die Rolle der Persönlichkeitsdisposition Work Locus of Control im Zusammenhang mit dem Person-Organization Fit. Die Ergebnisse erweitern nicht nur den wissenschaftlichen Kenntnisstand, auch liefern sie Impulse für die Praxis des Employer Branding.

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The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession. This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession. Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable, courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants. The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession. These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education. Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning. / Business Management / D.B.L.