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Behaviour Dynamics Faultline in Auditing Educator: Role Conflict, Proactive Personality, and Group Switching in Standards Acceptance
Abstract
The research aims: This study investigates auditing educators’ (AE) behaviour in switching to accounting standard acceptance's faultlines and achieving task performance due to role conflicts and proactive personalities.
Design approach: This research uses a 2X2 matrix to categorize role conflict (high vs. low) and proactive personality (transform vs. confront). Then, the data is processed using the ANOVA difference test.
Research findings: It finds that AEs with high-role conflict and confront-proactive personalities intend to switch to another group. This research firstly intersects the constructive factors of the role conflict’s level and proactive personalities to explain the AEs’ switching intentions and performance achievement behaviour. It also shows that role conflict can affect AEs’ switching intentions and whether proactive personalities occupy the group memberships. Secondly, this study considers whether the broaden-and-build theory can explain the combination of (high-low) role conflict and (confront-transform) proactive characters. Finally, it describes different AE behaviours when switching intention and achieving the desired task performance. Thirdly, the authors show the AEs’ behaviour in setting an accounting standard acceptance faultline, an open group that AEs choose due to personal goals.
Theoretical contribution: This research contributes to the two conceptual contents of role conflict and proactive personalities and accounts for the broaden-and-build theory. Therefore, the faultlines’ members would maintain their membership in a group with positive emotions.
Practitioner implication: This research implies group developments that should induct shared emotional values as an antecedent factor for group cohesiveness.
Research limitation: The limitation of this study is matrix design faultlines’ member did not consider regulations to limit their behavior.
Keywords
References
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DOI: https://doi.org/10.18196/jai.v25i2.20853
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