Dr. Adeel Qaiser - ACMA

Purpose The study offers a developmental framework on family business succession by examining the role of mentoring in shaping successors’ career decisions. Based on attachment theory and vocational psychology, it offers career decidedness as a foundational construct. It recognizes career self-efficacy as a significant mediating mechanism that precedes formal succession planning and conditions the effectiveness of mentoring interventions. Design/methodology/approach This conceptual study synthesizes research in family business succession, mentoring, attachment theory, and social cognitive career theory. It establishes a developmental framework explaining how early relational experiences determine career self-efficacy and career decidedness, ultimately dictating the reception and efficacy of parental mentoring. Findings This framework demonstrates that career decidedness evolves through longitudinal relational processes rooted in attachment orientations and mediated by career self-efficacy. Repositioning mentoring as a downstream, temporally sensitive mechanism reveals that parental interventions reinforce pre-existing career orientations rather than reshaping them. This perspective explains the heterogeneous outcomes of identical mentoring practices, proving that sustainable family business succession depends on developmental foundations established before formal planning. Consequently, six propositions delineate how attachment, self-efficacy, career decidedness, mentoring reception, and timing interact to dictate intergenerational continuity over mentoring intensity alone. Originality/value The study advances family business scholarship by conceptualizing career decidedness as a distinct developmental construct, mediated by career self-efficacy. Integrating attachment theory challenges the prevailing assumption of universal mentoring efficacy, reframing succession as the culmination of longitudinal relational and developmental processes. Consequently, this framework explains the documented variance in mentoring outcomes and establishes a robust theoretical foundation for future empirical investigations into intergenerational continuity.

Purpose This research aims to investigate how routine corruption leads to fraud exhaustion among practicing accountants in the industrial segment, incorporating fraud rationalization, its motives and professional skepticism within the Theory of Corruption Normalization. Design/methodology/approach Data collected through a survey from practicing accountants in organizational settings were analyzed utilizing regression, bootstrapped mediation and moderation to examine direct, indirect and provisional influences concerning normalization, rationalization, motives, exhaustion and skepticism dimensions. Findings Corruption normalization has a direct and indirect impact on accountants’ fraud exhaustion, intensifying fraud motives. Fraud rationalization likewise leads to exhaustion, both partially mediated by motives. Professional skepticism through suspension of judgment and questioning mind moderates these relationships, weakening relations to motives and exhaustion. Therefore, normalized corruption sustains fraudulent routines while encouraging psychological exhaustion. Practical implications Organizations must encourage professional skepticism by training, strengthen principally ethical leadership and reinforce accountability structure to interrupt normalization, diminish fraudulent motives and lessen exhaustion, thus augmenting fraud prevention and accountant well-being. Originality/value This research extends the corruption normalization theory by uncovering its psychological impacts, introducing fraud exhaustion as a key result – and emphasizing professional skepticism as a vital moderator that limits motivational escalation and ethical fatigue in corrupt environments.

Purpose This study aims to examine the determinants of fraud intention among practicing accountants by integrating motivational, cognitive, fundamental and contextual factors into an extended Theory of Planned Behavior framework. Design/methodology/approach Using survey data from 376 practicing accountants affiliated with recognized bodies, the study examines how moral justification, love of money and opportunities affect fraud intention, while also exploring the roles of top management silence as a mediator and leadership morality as a moderator. Findings The examination through structural equation modeling designates that all three constructs, namely, moral justification, love of money and opportunity, have a significant positive impact on fraud intention. Furthermore, top management silence functions as a partial mediator in these relationships, signifying that when moral concerns are crushed, individual wrongdoing can escalate into collective immoral conduct. Especially, leadership morality is established to significantly mitigate the relationship among moral justification, love of money and fraudulent intention. However, it does not validate a significant moderating effect on the relationship with opportunity. Practical implications The outcomes contribute to a deeper understanding of behavioral fraud by linking moral cognition, motivation and the contextual influence of leadership, emphasizing the importance of fostering open communication and moral guidance to prevent hidden misconduct in the field of accounting. Originality/value The study contributes novel empirical insights into how ethical cognition, leadership morality and organizational environment mutually shape fraudulent intent. Such methodology not only enriches theoretical perceptions on accounting wrongdoing but also offers practical implications for preventing fraud in organizations. The results emphasize the significance of nurturing a principled environment and boosting open communication to mitigate fraudulent behaviors among accountants.

The current research study investigated the relationships between human resource practices (HRP), such as work design (WD), affective commitment (AC), and intrinsic reward (IR), and the performance of healthcare professionals (HCPP). A cross-sectional and self-administered survey was conducted among 236 healthcare professionals (doctors and nurses) in Pakistan’s hospitals (public and private) through simple random sampling. The hypotheses were examined using SmartPLS. The research confirms that WD and AC have a significant impact on HCPP. The IR have an insignificant influence on HCPP. The results of the study offer both theoretical and practical implications, as they illuminate insights into how Pakistan’s hospitals (both public and private) demonstrate well-organised WD and endorse AC to improve HCPP. Hence, hospitals must harmonise and coordinate HRP strategies as work design and affective commitment to expedite the HCPP. The study also recommends that hospitals periodically review the prominence of IR.

Purpose The current study intends to explore the internal control effectiveness through leadership who follow rules and emphasize accountability with support from management. It also examines the influence of organizational culture. Current research aims to enhance the internal control effectiveness in organizations by examining leadership roles, support from management and organizational culture specifically in the segment of accounting and finance. Design/methodology/approach The study surveys professionals from the accounting and finance segment to accumulate insights into the influence of leadership, management support and organizational culture on internal control effectiveness. Statistical tools were applied by using the AMOS and SPSS program to draw practical recommendations for the optimization of internal control mechanisms. Findings The findings direct that internal control effectiveness is positively linked to rule-following and accountability leadership while presenting a negative association with top management support. Prominently, organizational culture demonstrates a central moderating role, highlighting its significant influence on internal control effectiveness. Practical implications The study provides real-world insights to aid accounting and finance professionals in implementing effective internal controls. The findings provide actionable recommendations for top management to improve organizational practices and financial processes. Originality/value The unique combination of exploring leadership impact, top management support and organizational culture adds value to existing knowledge. The findings provide a novel perspective for practitioners and researchers seeking to enhance internal control mechanisms in organizational settings.