Purpose This study examines the relationship between partners' locus of control and their spouses' domains of job satisfaction (job satisfaction and its domains, personal income and promotion) among Australian couples. Design/methodology/approach Data were obtained from the Household, Income and Labor Dynamics of Australia (HILDA) Survey. Various estimation strategies including ordinary least squares (OLS), Mundlak approach and instrumental variable (IV) method are used to reveal the relationship between spouse's locus of control and domains of job satisfaction. Findings To reduce sex heterogeneity, the analysis used in this study is disaggregated by sex. In particular, the findings of this study show that wives' locus of control positively influences husbands' satisfaction with pay and working hours, while there is no relationship between husbands' locus of control and wives' domains of job satisfaction. Social implications The study's findings emphasize the importance of locus of control in couples. A good work–life balance and a healthy marital relationship potentially facilitate positive effects of characteristics from the partner on employees' job satisfaction. Thus, on the organizational level, employers may consider creating a working environment that promotes a healthy marital relationship for their staff, including flexible working schedules, work from home options, family days or family-extended staff events. Originality/value This study is the first to reveal the relationship between spousal locus of control and domains of job satisfaction, enriching the current literature on this topic.

Purpose This study examines the relationship of positive career shocks and career optimism. The mediating role of career decision-making self-efficacy (CDSE) between positive career shocks and career optimism and the moderating role of consideration of future consequences – immediate (CFC-I) between CDSE and career optimism are checked. Design/methodology/approach Through cluster sampling, cross-sectional data from 192 professionals of electronic media industry were collected via an electronically administered questionnaire. For preliminary descriptive data analysis, SPSS version 21 was used. SmartPLS version 3.0 was used for testing the proposed hypotheses. Findings The results showed that positive career shocks have a relationship with career optimism via CDSE. Also, CFC-I moderated the relationship of CDSE and career optimism such that the relationship of CDSE and career optimism was stronger at higher level of CFC-I. Practical implications The study provides implications for the career consultants, human resource professionals and senior management of organizations. All these stakeholders can strive to build an inventory of positive career shocks. Also, shifting to a surprised business model of announcing compensations and promotions is another area to work on. The results of this study further suggest disengaging the fresh potential employees in the initial processes of recruitment. Interdepartmental coordination of health and safety department and human resource management department is also a very important implication for this study to highlight the positive aspects of being optimistic. Originality/value The study is among the few empirical studies which investigates the relationship between positive career shocks and career optimism via CDSE. Also, in light of the latest call of various empirical works in the domain, this study adds a moderating variable, i.e. CFC-I in predicting career optimism. Furthermore, contrary to the conventional approach of applying students' data on career models, this study tests the proposed career model on data collected from professionals.

Purpose Childcare is one of the main obstacles for women to enter the labour market as they are the primary caregivers for children. The struggle between childcare and women's employment has caused a high labour turnover in women-dominated industries. The aim of this study is to assess the employees’ willingness for an on-site childcare facility Design/methodology/approach The primary goal of this study was to assess the employees' willingness for an on-site childcare facility using the contingent valuation method. For the analysis, 330 data were collected from all levels of the employees in three firms in the apparel industry using a survey-based questionnaire. Findings The results illustrate that the mean willingness to pay for the on-site childcare facility is substantially higher for the firm that already provide an on-site childcare facility than the other two firms that do not have childcare facilities. Among all employees who are surveyed, 86.36% of the employees favoured implementation of on-site childcare facilities. According to the survey findings, the newly hired employees have a higher preference for the childcare facility, however less likely to pay for the facility. The monthly income variable has a negative association with the probability of voting in favour of implementing on-site childcare facility. Moreover, the results indicate that the employees who have received the childcare facility have positive attitudes towards the on-site childcare facility. Originality/value To the authors' knowledge, prior case studies related to the evaluation of employee's preference for on-site childcare services have not been conducted in the context of industries in Sri Lanka. Therefore, the findings and implications were discussed while expanding the geographical scope of the past literature.

Purpose - This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach - This study applies a qualitative research method, i.e. case study, to address the specific research objective. Findings - The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures. Practical implications - The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring. Originality/value - Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax.

"Purpose – This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach – This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size. Findings – This study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements and FP measurements explain the complexity of the relationship between CSR and FP. Research limitations/implications – Future research is expected to include industry characteristics and the corporate governance model in the analysis of the relationship between CSR and FP. Differences in industry characteristics affect the selection of CSR forms and dimensions, bringing it the potential to influence the relationship between CSR and FP. The corporate governance model adopted by developing countries and developed countries also has the potential to be an institutional factor to influence the relationship between CSR and FP. Originality/value – This research proves that the complexity of the relationship between CSR and FP is nature given. This research explores the factors causing the complexity of the relationship using neo-institutional theory, which, to the author's knowledge, has not been done by other researchers."