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Article
Publication date: 5 June 2020

Ziya Ete, John J. Sosik, Minyoung Cheong, Jae Uk Chun, Weichun Zhu, Fil J. Arenas and Joel A. Scherer

On the basis of theories of social cognition and moral identity and the meta-theoretical principle of “too-much-of-a-good-thing,” the purpose of this study is to develop and test…

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Abstract

Purpose

On the basis of theories of social cognition and moral identity and the meta-theoretical principle of “too-much-of-a-good-thing,” the purpose of this study is to develop and test a model that explains when and why leader honesty/humility promotes subordinate organizational citizenship behavior directed at individuals (OCBI) as mediated through subordinate moral identity centrality.

Design/methodology/approach

In this field study, with online surveys, multisource data were collected from 218 United States Air Force officers and their subordinates. Data were analyzed with MEDCURVE SPSS macro tools.

Findings

A nonlinear indirect effect of leader honesty/humility on subordinate OCBI through subordinate moral identity centrality was found. This conditional indirect effect occurred through a curvilinear (inverted U-shape) relationship between leader honesty/humility and subordinate moral identity centrality and a positive linear relationship between subordinate moral identity centrality and OCBI.

Research limitations/implications

Cross-sectional data were collected. Future research might replicate findings using experimental and longitudinal designs.

Practical implications

Recruiting and selecting leaders who possess a moderate level of honesty/humility may serve as the first step in producing prosocial behavior during social interactions with subordinates.

Originality/value

This study extends the literature on character and leadership by applying the too-much-of-a-good-thing principle to empirically test the complex nature of the relationship between leader honesty/humility and subordinate OCBI as mediated through subordinate moral identity centrality.

Details

Journal of Managerial Psychology, vol. 35 no. 5
Type: Research Article
ISSN: 0268-3946

Keywords

Book part
Publication date: 1 January 2014

Florian Kellner, Andreas Otto and Bernhard Lienland

Tooling is a common component of an industrial product’s manufacture. Specific tooling is devised to serve the fabrication of a particular product, while generic tooling can be…

Abstract

Purpose

Tooling is a common component of an industrial product’s manufacture. Specific tooling is devised to serve the fabrication of a particular product, while generic tooling can be used in the manufacture of multiple products. In the latter case, companies are confronted with the problem of fairly allocating the indirect costs of the tooling. This article studies how to allocate costs of generic tooling to single production orders.

Methodology

Ten allocation methods (AMs) are described that are in principle suited to the distribution of generic tooling costs to production orders. Since the presented methods have for the most part been discussed in differing contexts, we apply them to a specified generic tooling problem for comparison. Evaluation of the various methods is based on 16 criteria. Reasoning is supported by a computational Monte Carlo simulation. Furthermore, we suggest using the Analytical Hierarchy Process (AHP) to elaborate one final proposition concerning the most preferable allocation scheme.

Findings

The article reports the single allocation rules’ performances for different allocation scenarios. The described characteristics refer to fairness, efficiency, and simplicity as well as to empty-core performance. Using AHP analysis allows for the aggregation of the rules’ criteria ratings. Thus, especially suitable allocation schemes for the problem at hand are identified.

Practical implications

An allocation is required for budgeting reasons and also for the definition of projects’ bottom-up sales prices. Selecting the “right” AM is important, as a suboptimal AM can result in unfair allocation vectors, which will act as incentives to stop using the common resource, potentially leading to higher total costs.

Originality/value of the article

Research on the comparison of AMs is typically performed for certain purposes, such as enterprise networks, horizontal cooperative purchasing scenarios, or municipal service units. This article will augment the research evaluating AMs by introducing a novel set of evaluation criteria and by providing an in-depth comparison of AMs suited for the allocation of generic tooling costs.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78350-632-3

Keywords

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