Orientation: Understanding cyberloafing, organisational justice, work engagement and organisational trust will lead organisations to develop strategies to counter the consequences of cyberloafing.Research purpose: This research explored the relationships between cyberloafing, organisational justice, work engagement and organisational trust among South African office workers in the retail and manufacturing industry.Motivation for the study: Cyberloafing, a prevalent way for office employees to engage in non-work-related activities during work time, is considered harmful to organisations. Limited research exists about the relationship between cyberloafing and organisational justice, organisational trust and work engagement within South Africa.Research design, approach and method: A quantitative research design was followed. Questionnaires were administered in the South African retail and manufacturing industry; a convenient sample of N = 224 was obtained. Descriptive statistics, Cronbach’s alpha coefficients, structural equation modelling and bootstrapping were used for data analysis.Main findings: Organisational justice was positively related to organisational trust while organisational trust was positively related to work engagement; work engagement related negatively to cyberloafing. Organisational trust mediated the relationship between organisational justice and work engagement while work engagement mediated the relationship between organisational trust and cyberloafing.Practical and managerial implications: Strategies can be developed to enhance and warrant perceptions of organisational justice and fairness that will increase trust levels, leading to higher work engagement and decreased cyberloafing behaviour and resulting in higher productivity.Contribution or value-add: The research revealed that when employees perceive their organisations as being fair, organisational trust will increase, leading to heightened work engagement levels and ultimately reducing cyberloafing behaviour.
Background: Despite calls by scholars for small business owners (SBOs) to seek external consultation from accountants, empirical work demonstrating the relationship between the frequency of various types of services sourced and the perceived benefits obtained remains neglected.Aim: The purpose of this article was to determine the benefits that SBOs obtain from the frequency by which they source different types of accounting services.Setting: Survey data were collected from a sample of 422 South African SBOs. Small business owners are defined as those who own a distinct business entity with no more than 200 employees.Methods: The study followed a quantitative research approach. Structural equation modelling was used to test the hypotheses.Results: Overall, the study found that the frequency by which different types of accounting services are sourced influences SBOs’ perceptions of the levels of management versus compliance benefits obtained. Results show that SBOs that frequently source the service of submitting income tax returns perceive the relationship with their accountant to provide significant compliance benefits. Small and medium enterprises (SMEs) that source tax planning services and routine accounting services from their accounting practitioners experience significant compliance and management benefits. Results confirm the notion that no significant benefit are gained from year-end accounting services, such as the preparation and audit of annual financial statements.Conclusions: The study advises SBOs not to limit their perceptions regarding the role of an accountant to that of a compliance officer. The article suggests that by sourcing advisory services more frequently, SMEs could overcome the difficulties associated with an internal lack of financial skills.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.