Papers by Ghulam Mustafa
Australian Accounting Review, 2023
This paper systematically reviews the body of literature on accounting firms that serve small and... more This paper systematically reviews the body of literature on accounting firms that serve small and mediumsized
enterprises. It seeks to present the status quo, reflect on inconsistent views, uncover gaps and suggest
avenues for future research. Following a database search and referral scan, 54 empirical studies published in
peer-reviewed journals are identified and used for the analysis. We group the sample studies into three clusters
according to commonalities in the topics addressed. A further analysis of individual clusters enables us to
conclude that the role of accounting firms as business advisors is yet to be substantiated due to the absence
of high-quality research in international settings. It also becomes evident that although organisational and
institutional factors affect the demand for services from accounting firms, individual factors act as conditions
that activate the demand. Our review also reveals deficiencies in the majority of previous studies to incorporate
potential moderating variables and mediating mechanisms while examining the relationship between
service acquisition and expected outcomes. This paper contributes to the ongoing knowledge debates regarding
the changing nature of accounting firms, client–accountant relationships and service acquisition outcomes by
specifically focusing on accounting firms at the lower end of the professional field.
British Journal of Management
The purpose of this study is two-fold: (1) to investigate the moderating effect of the cultural v... more The purpose of this study is two-fold: (1) to investigate the moderating effect of the cultural value
orientation of harmony/mastery on the relationship between board gender diversity (BGD) and corporate
social responsibility (CSR) performance; and (2) to examine further whether cultural tightness
amplifies the moderating effect of harmony/mastery orientation. Using a sample of 5135 firms across
25 countries during the period 2002–2021, our interaction model run with panel regression showed
that the association between BGD and CSR performance is positively (negatively) moderated by harmony
(mastery) orientation. Moreover, our test of a three-way interaction among BGD, harmony
(mastery), and cultural tightness–looseness on CSR performance revealed that the moderating effect
of harmony (mastery) orientation is amplified when cultural tightness increases. The findings suggest
that harmony/mastery orientation matters more for the effects of BGD on firm CSR performance
under tight cultural conditions. We discuss the theoretical and practical implications of the study.
Sustainability, 2019
The role of organizational structure as an important contextual variable has long been recognized... more The role of organizational structure as an important contextual variable has long been recognized in affecting a host of employee attitudes and behaviors, but there is a dearth of theoretical and empirical research that examines the ways in which organizational structure influences the occurrence of self-efficacy and its performance effects. This study addresses this gap by exploring how the two core structural components—formalization and centralization—separately and jointly affect employee self-efficacy and how they interact with self-efficacy to influence employee task performance. The study further examines the extent to which structure weaves its influence on individual performance through perceptions of self-efficacy. Data from 120 Pakistani public sector employees were analyzed using partial least squares structural equation modelling (PLS-SEM) and polynomial regression to assess the hypothesized relationships. The empirical analysis shows that formalization is positively as...
SA Journal of Industrial Psychology, 2017
Teamwork orientation and personal learning: The role of individual cultural values and value cong... more Teamwork orientation and personal learning: The role of individual cultural values and value congruence.
Proceedings of 16th European Conference on Management, Leadership and Governance, 2020
The purpose of this paper is to offer a comprehensive review of the extant research on the emerge... more The purpose of this paper is to offer a comprehensive review of the extant research on the emergence and effects of transformational leadership (TL) in Iran. The review shows that TL research in Iran has considerable similarities with findings emerging from the Western context with regards to the effects of TL on individual and organizational outcomes. However, there is scant research on what factors contribute to the emergence of this leadership, how it weaves its effects on outcomes and when this leadership behavior is more or less effective. Specifically, the role of culture as an antecedent of TL and as a boundary condition of its effects has received sparse attention.
Proceedings of 16th European Conference on Management, Leadership and Governance, 2020
is a widely shared notion that gender stereotyping is the root cause of the disadvantage women fa... more is a widely shared notion that gender stereotyping is the root cause of the disadvantage women face in their advancement to managerial positions, and this situation is more pronounced in societies with low levels of femininity or gender egalitarianism. Other studies suggest that a society’s cultural tightness influences the acceptance and advancement of women in leadership positions. However, the existing literature in this area of research is scattered and offers inconsistent findings. The objective of this paper is to provide a comprehensive review of the extant literature on the prevalence of gender stereotyping in different cultures and explore how cultural characteristics of masculinity, gender egalitarianism and cultural tightness-looseness are related to gender stereotyping in leadership roles. Our review suggests that gender-stereotyping plays an important role in limiting women’s career progression both in masculine/feminine, tight/loose and in high and low gender-egalitarian societies. We however noted that the empirical research offers a slightly more consistent support for gender egalitarianism and cultural tightness-looseness proposition compared to that of masculinity. The paper identifies areas of concern and offers suggestions for future research.
Fjordantologien 2019 - Universitetsforlaget ISBN: 978-82-15-03439-3, 2019
In this chapter, we address the concept of «scientific models», and present a brief summary of al... more In this chapter, we address the concept of «scientific models», and present a brief summary of all the 21 contributions. Scientific models are different from non-scientific models, in particular with respect to the assumption of logic reasoning. The chapter gives a short historical presentation, supplies a classification of such models and gives an overview of their purposes. A presentation of the modern development of empirical economic models and their relation to theoretical models is given particular attention. We present the «Cowles commission’s» advices for good empirical modelling, and show how this modelling process can support the different purposes of a scientific model. In the two last sections, we compare and contrast the different contributions with respect to the theoretical framework, and conclude.
Exploring the Influence of Personal Values and Cultures in the Workplace, 2017
This chapter examines the relationship between team learning behavior and employee work related s... more This chapter examines the relationship between team learning behavior and employee work related self- efficacy beliefs and further explores the moderating role of individual difference variables, such as masculinity–femininity and uncertainty avoidance values. The study tested three hypotheses using a sample of employees from a large public organization in Pakistan. The results indicated a significant positive relationship between team learning behavior and employee perceptions of their self-efficacy. Regarding the moderating role of individual differences, the data showed that the link between team learning and self-efficacy was stronger for individuals scoring high (versus low) on masculinity orientation. However, the results revealed no empirical evidence to confirm the hypothesis that employees scoring low on uncertainty avoidance will perceive a stronger relationship between team learning and self-efficacy.
Entrepreneurial Business and Economics Review, 2016
Objective: The purpose of this paper is to provide a critical assessment of the cross-cultural le... more Objective: The purpose of this paper is to provide a critical assessment of the cross-cultural leadership literature and suggest avenues for future developments on both empirical and conceptual fronts. Research Design & Methods: The paper performs a comprehensive review of the cross-cultural leadership literature with a particular focus on the emergence and effects of culturally congruent leadership. The paper identifies gaps and suggests a sequence of steps for future research. Findings: The major focus of cross-cultural leadership studies has been on the measurement and description of relationships and research within this area has generally paid less attention to addressing other important issues such as cultural value effects across levels, interaction between individual and societal values, and the way culture-leadership congruity is produced and its effects are transmitted. Implications & Recommendations: The gaps identified and suggestions provided may be of value in theory development and integration, and in addressing empirical issues beyond measurement and description of relationships. Contribution & Value Added: Although prior studies offer reviews on effects of culture on organizationally relevant outcomes, but their analyses mainly focus on general categories of attitudes and behaviours. The focus of this paper is on providing a comprehensive assessment of the literature on the culture-leadership link.
Proceedings of 18th European Conference on Knowledge Management , 2017
This paper examines the influence of team orientation and perceived value congruence on individua... more This paper examines the influence of team orientation and perceived value congruence on individual learning and further explores the mediating role of satisfaction with the team in these relationships. The results reveal that team orientation positively influences individual learning directly and through satisfaction with the team. While value congruence predicts individual learning through satisfaction with the team, it impedes individual learning directly.
Journal of Values-Based Leadership, 2018
This paper takes an authenticity perspective
to examine whether followers’ perceptions of a
leade... more This paper takes an authenticity perspective
to examine whether followers’ perceptions of a
leader’s feminine, masculine, or androgynous
characteristics influence the relationship
between transformational leadership and
followers’ perceived trust in the leader. The
research was quantitative in approach. A
cross-sectional survey design was used to
collect data from employees from different
public and private sector organizations in
Pakistan. The findings show that the
relationship between transformational
leadership and trust is weaker when followers
perceive leaders to be high on masculine and
androgynous attributes. Leaders’ femininity
was found to have a positive effect in the
relationship of transformational leadership
with trust in the leader. The paper suggests
practical implications and directions for future
research.
Sustainability, 2019
The role of organizational structure as an important contextual variable has long been recognized... more The role of organizational structure as an important contextual variable has long been recognized in affecting a host of employee attitudes and behaviors, but there is a dearth of theoretical and empirical research that examines the ways in which organizational structure influences the occurrence of self-efficacy and its performance effects. This study addresses this gap by exploring how the two core structural components-formalization and centralization-separately and jointly affect employee self-efficacy and how they interact with self-efficacy to influence employee task performance. The study further examines the extent to which structure weaves its influence on individual performance through perceptions of self-efficacy. Data from 120 Pakistani public sector employees were analyzed using partial least squares structural equation modelling (PLS-SEM) and polynomial regression to assess the hypothesized relationships. The empirical analysis shows that formalization is positively associated with self-efficacy while centralization has a negative association, and such an improvement/attenuation in self-efficacy is partly transformed into performance improvements. The findings further reveal that self-efficacy and performance relationship is diminished under conditions of high formalization and high centralization. We discuss implications for theory and practice and delineate directions for future research.
SA Journal of Industrial Psychology, 2017
Orientation: There is a growing body of research that indicates that personal factors such as col... more Orientation: There is a growing body of research that indicates that personal factors such as collectivist value orientation play an important role in individuals’ preference for teamwork, and an individual’s propensity to work in a team is seen as a contributing factor in one’s personal learning.
Research purpose: The purpose of this article is twofold. Firstly, the article aims to explore whether individual-level cultural values of power distance, uncertainty avoidance and masculinity–femininity interact with individual collectivist values to influence teamwork orientation. Secondly, the study aims to examine the influence of teamwork orientation on personal learning further exploring the role of perceived value congruence in this relationship.
Motivation for the study: While an extensive amount of research has been conducted on teamwork orientation, the question of how individual cultural values influence formation of teamwork orientation is still largely unanswered. This lack is especially evident with regard to how the influence of collectivism on the development of positive attitudes towards teamwork is promoted or inhibited by other values such as power distance, uncertainty avoidance and masculinity–femininity. Moreover, the current evidence about the influence of teamwork orientation on personal learning and the role of personal and contextual factors in such a relationship is still scarce.
Research design, approach and method: The study used a cross-sectional survey, with data collected from 120 business students engaged in project teams at a Norwegian university. All the hypothesised relationships were assessed using partial least square structural equation modelling technique.
Main findings: The findings indicate that the link between collectivism–teamwork orientation is stronger for team members who scored high on uncertainty avoidance values and the relationship was weaker for team members who endorsed high-power distance values. Teamwork orientation was significantly associated with personal learning independent of the degree of perceived value congruence between individual member and other team members.
Practical or managerial implications: Our study offers implications for managing teams and facilitating employee learning and development in organisations. The study may also benefit teachers in higher education in facilitating students’ learning through group activities.
Contribution or value-added: This study provides initial evidence on the contingent effect of power distance and uncertainty avoidance in the collectivism–teamwork orientation relationship. The study further contributes to the existing literature on the effects of preference to work in teams by assessing the influence of teamwork orientation on personal learning in addition to considering the role of perceived value congruence in this relationship.
Cogent Business & Management, 2019
The purpose of this study is to examine the influence of two reward types (i.e., monetary reward ... more The purpose of this study is to examine the influence of two reward types (i.e., monetary reward and non-monetary rewards, such as competence development, autonomy support, and recognition) on autonomous motivation and further explore whether autonomous motivation plays a mediating role in the relationships between rewards and turnover intention. The study used a survey data from 100 employees working in public sector banks in Pakistan. The hypothesized relationships were assessed using partial least squares structural equation modelling technique. The results revealed that monetary reward and competence development were positively related to autonomous motivation, which in turn had a negative association with turnover intention. The indirect effects of rewards on turnover intention were only supported for monetary reward and competence development, as there was no significant link from autonomy support and recognition to autonomous motivation. We discuss implications for research and practice.
International Business Research, 2013
Previous research on cross-cultural leadership has examined the effects of leadership-society con... more Previous research on cross-cultural leadership has examined the effects of leadership-society congruence without explaining how positive outcomes might result when there is a fit between leadership and societal culture, and via which mechanisms the effects of such congruence are transmitted. We fill this gap by developing a cultural contingency model of leader-society value congruence effects. First, we provide an account of the mechanisms that help understand the relationships between leader-society value congruence and outcomes. Next, we develop propositions to suggest how differences in societal values provide bases for predicting the strength of these mediating mechanisms.
The Journal of Values-Based Leadership, 2015
Previous research on cross-cultural leadership has focused on the outcomes associated with leader... more Previous research on cross-cultural leadership has focused on the outcomes associated with leadership factors consistent with national cultural values without exploring how leaders’ individual cultural orientations become congruent with the societal culture in different national settings. The purpose of this paper is to provide a deeper understanding of how leader-society value congruence is produced and how the degree of such congruency varies across cultures. This paper conceptually clarifies the mechanisms that mediate the influence of cultural context on leader-society value congruence; suggests that the effects of societal context are only distal antecedents of producing congruence between leaders’ individual and societal level cultural values; and concludes that their effects are manifest via their impact on self-construal and communication patterns.
Journal of Leadership Studies, 2014
The current study examined whether employee individual-level masculinity–femininity values modera... more The current study examined whether employee individual-level masculinity–femininity values moderate the relationship between leadership styles (structural, human resource, political, and symbolic) and employee job satisfaction. Overall, the research provided support for the impact of individual-level masculinity–femininity on follower reactions to various leadership behaviors. The findings indicated that followers who scored high on feminine orientation perceived a weaker relationship between all leadership behaviors and job satisfaction. Followers with more masculine values associated more perceptions of job satisfaction with human resource, political, and symbolic leadership and viewed leaders' structural behaviors as less important for satisfaction at work.
Eurasian Business Review , 2012
This study investigated whether cultural values of paternalism measured at the leaders' individua... more This study investigated whether cultural values of paternalism measured at the leaders' individual and societal level relate to leadership behaviors of managers. The findings indicated that paternalistic values are important determinants of leadership behaviors; however, the influence of paternalism on leaders' behavioral choices was not common across the two levels of analysis. Societal level paternalism was related with structural leadership, while self-referenced ratings of paternalistic values showed a significant linkage with human resource and symbolic leadership.
International Journal of Cross Cultural Management, 2013
Prior research has established that culturally adapted leadership is associated with positive out... more Prior research has established that culturally adapted leadership is associated with positive outcomes for organizations as well as for leaders and followers. However, the adaptation of leadership styles to national culture is under pressure mainly due to the professionalization of leadership grounded in a formal knowledge base that is predominantly derived from research in Anglo-American cultural settings and performed by Anglo-American leadership researchers. In this paper, we argue that the forces leading to a drift away from cultural adaptation are partly counteracted by three mechanisms tying leaders to the cultural context in which they operate. This theoretical perspective allows us to understand better observed leadership in a national setting as equilibrium between cultural forces and institutional forces grounded in culturally biased formal research and leadership education based on this research. To illustrate the added value of this perspective, we develop some specific propositions concerning the three mechanisms and their relative strengths under a variety of cultural conditions.
Conference Presentations by Ghulam Mustafa
The Sixth Aalborg International Business Conference , 2016
The purpose of this paper is to offer a comprehensive review of the extant research on the glass ... more The purpose of this paper is to offer a comprehensive review of the extant research on the glass ceiling in Scandinavian countries and advance a more comprehensive understanding of the factors responsible for women’s underrepresentation in leadership positions in these countries. The review shows that in Scandinavia a system-based glass ceiling has emerged, which differs from the traditional barriers that hinder women’s upward mobility in organizations. The authors suggest potentially fruitful avenues for future research.
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Papers by Ghulam Mustafa
enterprises. It seeks to present the status quo, reflect on inconsistent views, uncover gaps and suggest
avenues for future research. Following a database search and referral scan, 54 empirical studies published in
peer-reviewed journals are identified and used for the analysis. We group the sample studies into three clusters
according to commonalities in the topics addressed. A further analysis of individual clusters enables us to
conclude that the role of accounting firms as business advisors is yet to be substantiated due to the absence
of high-quality research in international settings. It also becomes evident that although organisational and
institutional factors affect the demand for services from accounting firms, individual factors act as conditions
that activate the demand. Our review also reveals deficiencies in the majority of previous studies to incorporate
potential moderating variables and mediating mechanisms while examining the relationship between
service acquisition and expected outcomes. This paper contributes to the ongoing knowledge debates regarding
the changing nature of accounting firms, client–accountant relationships and service acquisition outcomes by
specifically focusing on accounting firms at the lower end of the professional field.
orientation of harmony/mastery on the relationship between board gender diversity (BGD) and corporate
social responsibility (CSR) performance; and (2) to examine further whether cultural tightness
amplifies the moderating effect of harmony/mastery orientation. Using a sample of 5135 firms across
25 countries during the period 2002–2021, our interaction model run with panel regression showed
that the association between BGD and CSR performance is positively (negatively) moderated by harmony
(mastery) orientation. Moreover, our test of a three-way interaction among BGD, harmony
(mastery), and cultural tightness–looseness on CSR performance revealed that the moderating effect
of harmony (mastery) orientation is amplified when cultural tightness increases. The findings suggest
that harmony/mastery orientation matters more for the effects of BGD on firm CSR performance
under tight cultural conditions. We discuss the theoretical and practical implications of the study.
to examine whether followers’ perceptions of a
leader’s feminine, masculine, or androgynous
characteristics influence the relationship
between transformational leadership and
followers’ perceived trust in the leader. The
research was quantitative in approach. A
cross-sectional survey design was used to
collect data from employees from different
public and private sector organizations in
Pakistan. The findings show that the
relationship between transformational
leadership and trust is weaker when followers
perceive leaders to be high on masculine and
androgynous attributes. Leaders’ femininity
was found to have a positive effect in the
relationship of transformational leadership
with trust in the leader. The paper suggests
practical implications and directions for future
research.
Research purpose: The purpose of this article is twofold. Firstly, the article aims to explore whether individual-level cultural values of power distance, uncertainty avoidance and masculinity–femininity interact with individual collectivist values to influence teamwork orientation. Secondly, the study aims to examine the influence of teamwork orientation on personal learning further exploring the role of perceived value congruence in this relationship.
Motivation for the study: While an extensive amount of research has been conducted on teamwork orientation, the question of how individual cultural values influence formation of teamwork orientation is still largely unanswered. This lack is especially evident with regard to how the influence of collectivism on the development of positive attitudes towards teamwork is promoted or inhibited by other values such as power distance, uncertainty avoidance and masculinity–femininity. Moreover, the current evidence about the influence of teamwork orientation on personal learning and the role of personal and contextual factors in such a relationship is still scarce.
Research design, approach and method: The study used a cross-sectional survey, with data collected from 120 business students engaged in project teams at a Norwegian university. All the hypothesised relationships were assessed using partial least square structural equation modelling technique.
Main findings: The findings indicate that the link between collectivism–teamwork orientation is stronger for team members who scored high on uncertainty avoidance values and the relationship was weaker for team members who endorsed high-power distance values. Teamwork orientation was significantly associated with personal learning independent of the degree of perceived value congruence between individual member and other team members.
Practical or managerial implications: Our study offers implications for managing teams and facilitating employee learning and development in organisations. The study may also benefit teachers in higher education in facilitating students’ learning through group activities.
Contribution or value-added: This study provides initial evidence on the contingent effect of power distance and uncertainty avoidance in the collectivism–teamwork orientation relationship. The study further contributes to the existing literature on the effects of preference to work in teams by assessing the influence of teamwork orientation on personal learning in addition to considering the role of perceived value congruence in this relationship.
Conference Presentations by Ghulam Mustafa
enterprises. It seeks to present the status quo, reflect on inconsistent views, uncover gaps and suggest
avenues for future research. Following a database search and referral scan, 54 empirical studies published in
peer-reviewed journals are identified and used for the analysis. We group the sample studies into three clusters
according to commonalities in the topics addressed. A further analysis of individual clusters enables us to
conclude that the role of accounting firms as business advisors is yet to be substantiated due to the absence
of high-quality research in international settings. It also becomes evident that although organisational and
institutional factors affect the demand for services from accounting firms, individual factors act as conditions
that activate the demand. Our review also reveals deficiencies in the majority of previous studies to incorporate
potential moderating variables and mediating mechanisms while examining the relationship between
service acquisition and expected outcomes. This paper contributes to the ongoing knowledge debates regarding
the changing nature of accounting firms, client–accountant relationships and service acquisition outcomes by
specifically focusing on accounting firms at the lower end of the professional field.
orientation of harmony/mastery on the relationship between board gender diversity (BGD) and corporate
social responsibility (CSR) performance; and (2) to examine further whether cultural tightness
amplifies the moderating effect of harmony/mastery orientation. Using a sample of 5135 firms across
25 countries during the period 2002–2021, our interaction model run with panel regression showed
that the association between BGD and CSR performance is positively (negatively) moderated by harmony
(mastery) orientation. Moreover, our test of a three-way interaction among BGD, harmony
(mastery), and cultural tightness–looseness on CSR performance revealed that the moderating effect
of harmony (mastery) orientation is amplified when cultural tightness increases. The findings suggest
that harmony/mastery orientation matters more for the effects of BGD on firm CSR performance
under tight cultural conditions. We discuss the theoretical and practical implications of the study.
to examine whether followers’ perceptions of a
leader’s feminine, masculine, or androgynous
characteristics influence the relationship
between transformational leadership and
followers’ perceived trust in the leader. The
research was quantitative in approach. A
cross-sectional survey design was used to
collect data from employees from different
public and private sector organizations in
Pakistan. The findings show that the
relationship between transformational
leadership and trust is weaker when followers
perceive leaders to be high on masculine and
androgynous attributes. Leaders’ femininity
was found to have a positive effect in the
relationship of transformational leadership
with trust in the leader. The paper suggests
practical implications and directions for future
research.
Research purpose: The purpose of this article is twofold. Firstly, the article aims to explore whether individual-level cultural values of power distance, uncertainty avoidance and masculinity–femininity interact with individual collectivist values to influence teamwork orientation. Secondly, the study aims to examine the influence of teamwork orientation on personal learning further exploring the role of perceived value congruence in this relationship.
Motivation for the study: While an extensive amount of research has been conducted on teamwork orientation, the question of how individual cultural values influence formation of teamwork orientation is still largely unanswered. This lack is especially evident with regard to how the influence of collectivism on the development of positive attitudes towards teamwork is promoted or inhibited by other values such as power distance, uncertainty avoidance and masculinity–femininity. Moreover, the current evidence about the influence of teamwork orientation on personal learning and the role of personal and contextual factors in such a relationship is still scarce.
Research design, approach and method: The study used a cross-sectional survey, with data collected from 120 business students engaged in project teams at a Norwegian university. All the hypothesised relationships were assessed using partial least square structural equation modelling technique.
Main findings: The findings indicate that the link between collectivism–teamwork orientation is stronger for team members who scored high on uncertainty avoidance values and the relationship was weaker for team members who endorsed high-power distance values. Teamwork orientation was significantly associated with personal learning independent of the degree of perceived value congruence between individual member and other team members.
Practical or managerial implications: Our study offers implications for managing teams and facilitating employee learning and development in organisations. The study may also benefit teachers in higher education in facilitating students’ learning through group activities.
Contribution or value-added: This study provides initial evidence on the contingent effect of power distance and uncertainty avoidance in the collectivism–teamwork orientation relationship. The study further contributes to the existing literature on the effects of preference to work in teams by assessing the influence of teamwork orientation on personal learning in addition to considering the role of perceived value congruence in this relationship.