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Book part
Publication date: 17 July 2015

Vincent K. Chong and Chanel Y. Loy

This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks to…

Abstract

Purpose

This paper examines the effectiveness of the reliance on a leader’s reputation as an informal control tool to mitigate subordinates’ budgetary slack. In addition, it seeks to explain whether this relationship is mediated by subordinates’ truthfulness in revealing their private information.

Methodology/approach

A laboratory experiment was conducted involving 60 undergraduate business students who participated in the experiment. A 1 × 2 between-subjects design was employed for the experimental study. Each subject assumed the role of a production manager responsible for setting a budget target. The experimental task employed involved a simple decoding task adapted from Chow (1983).

Findings

The results of this study indicate that budgetary slack is lower when a leader’s reputation is favourable than when it is unfavourable. In addition, it is found that subordinates’ truthfulness in revealing private information fully mediates the relationship between a leader’s reputation and budgetary slack.

Originality/value

This paper extends the limited literature on the reliance of informal controls in mitigating budgetary slack by examining a leader’s reputation as an informal control. The findings of this study provide important implications for the design of effective management control systems.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

Keywords

Content available
Book part
Publication date: 15 November 2002

Abstract

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Political Power and Social Theory
Type: Book
ISBN: 978-1-84950-154-5

Abstract

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Terror, Leisure and Consumption: Spaces for Harm in a Post-Crash Era
Type: Book
ISBN: 978-1-78756-526-5

Book part
Publication date: 19 May 2009

Donald C. Wood

Bosco, Liu, and West's chapter on underground lotteries in rural China is one that begs permission to cross the boundaries between parts of this volume, for it deals with the…

Abstract

Bosco, Liu, and West's chapter on underground lotteries in rural China is one that begs permission to cross the boundaries between parts of this volume, for it deals with the integration of the Chinese economy with others, and it also poses certain moral questions about the nature of markets and rationality in economic exchanges (see also Suarez, this volume). But the authors, after reviewing the evidence, ultimately conclude that China's underground lotteries must be viewed in relation to that country's phenomenal economic development in recent decades. They show that the rise of illegal underground lotteries in China is tightly connected to the development of the modern capitalist economy there, and that although it seems at first glance to be powered by irrationality and superstition, it actually functions according to capitalist principles – at least as viewed by the participants. They also argue that rural villagers who place bets in them are not mere victims of nonsensical beliefs or of opportunistic “outsiders,” but rather that they are participating in their own way in a system in which luck clearly plays a very large role, but one over which they have little control, and one that is grounded in the historical commercialized economy of China (see also Richardson, 1999). It is interesting to note the way that participants rationalize the lottery and their actions through their assumption that it is rigged – their approach to it is markedly different from that of someone from, for example, Japan or the United States, where such a lottery is assumed from the start to not be rigged. Bosco and co-authors well demonstrate here the importance of viewing a cultural phenomenon as part of a greater whole, and one in a constant state of flux.

Details

Economic Development, Integration, and Morality in Asia and the Americas
Type: Book
ISBN: 978-1-84855-542-6

Book part
Publication date: 9 March 2023

Ally Forbes, Kay Biscomb and Jean Williams

The launch of the Football Association's (FA) Women's Super League in 2011 was a major milestone towards the professionalisation of women's football in England. The league's…

Abstract

The launch of the Football Association's (FA) Women's Super League in 2011 was a major milestone towards the professionalisation of women's football in England. The league's formation aimed to increase the competitiveness of elite women's football in England at domestic and international level (Dunn & Welford, 2015). In 2014 the league expanded, creating a second division now known as the FA Women's Championship. This chapter explores the impact of the professionalisation of women's football in England on the second tier of women's football, by examining how players and staff at a Women's Championship club are negotiating the transition from amateur to semi-professional status. This qualitative project adopted a single case-study approach. Observations took place on home match-days to explore the match-day experience. Follow-up semi-structured interviews were then carried out with players and staff. The empirical data highlighted the key challenges and opportunities faced by clubs and their players as women's football continues to develop in this professional era. The introduction of the Women's Championship has helped to bridge the gap between amateur and professional club football in England. However, the experiences of the players and staff illustrate that operating effectively in the Women's Championship required significant sacrifice. Players were required to meet the more professional demands that were being placed upon them, without receiving any significant financial rewards for their commitments. Paid staff roles were underpinned by precarity, with the funded staff roles disappearing should the club not be able to maintain its Championship status.

Details

Women’s Football in a Global, Professional Era
Type: Book
ISBN: 978-1-80071-053-5

Keywords

Book part
Publication date: 10 August 2016

Jean Boddewyn

This chapter complements the one that appeared as “History of the AIB Fellows: 1975–2008” in Volume 14 of this series (International Business Scholarship: AIB Fellows on the First…

Abstract

This chapter complements the one that appeared as “History of the AIB Fellows: 1975–2008” in Volume 14 of this series (International Business Scholarship: AIB Fellows on the First 50 Years and Beyond, Jean J. Boddewyn, Editor). It traces what happened under the deanship of Alan Rugman (2011–2014) who took many initiatives reported here while his death in July 2014 generated trenchant, funny, and loving comments from more than half of the AIB Fellows. The lives and contributions of many other major international business scholars who passed away from 2008 to 2014 are also evoked here: Endel Kolde, Lee Nehrt, Howard Perlmutter, Stefan Robock, John Ryans, Vern Terpstra, and Daniel Van Den Bulcke.

Details

Perspectives on Headquarters-subsidiary Relationships in the Contemporary MNC
Type: Book
ISBN: 978-1-78635-370-2

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Book part
Publication date: 5 April 2022

Ayodeji Emmanuel Oke, Seyi Segun Stephen, Clinton Ohis Aigbavboa, Deji Rufus Ogunsemi and Isaac Olaniyi Aje

The theories and models of smart city make up the systemic approach that governs its readiness. This contains the in depth analysis of the concepts of the smart city as it relates…

Abstract

The theories and models of smart city make up the systemic approach that governs its readiness. This contains the in depth analysis of the concepts of the smart city as it relates to the environment as wells as the energy present. Several theories are modelled into the smart city system to guide its implementation and consideration among the construction professionals in the constitution industry. Subsequently, frameworks are not neglected in terms of their relationship between the outcome of the theories and models propounded and conceptual integration in human, technology and institution. Inferences are made from these theories and models, and thus decision-making are dependent on the visibility envisaged.

Details

Smart Cities: A Panacea for Sustainable Development
Type: Book
ISBN: 978-1-80382-455-0

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Abstract

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The Sustainability of Restorative Justice
Type: Book
ISBN: 978-1-78350-754-2

Book part
Publication date: 5 October 2020

Ece Çevik Özcan and Bulent Akkaya

While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion…

Abstract

While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion with this and businesses that do not want to fall behind the age have to follow the developments in Industry 4.0 and adapt. This chapter examines the Industry 4.0 revolution and its effect on accounting. Incorrect information from one of the business departments affects the entire system. Especially in the accounting department, which records the financial movements of the business and reports the results of them, and which is effective in making decisions that affect the whole business based on these results, the use of smart systems helps to reduce human-made mistakes and the system to act faster while also the systems used in traditional accounting are abandoned. However, brain power is still required, which must analyze the results. While the revolution is still developing, there are a lot of theories about the future. The expected outcome of these is that with the revolution, the need for brain power to analyze system outputs will increase, even if the need for human labour in the industry decreases. In this context, especially those who perform the accounting profession must constantly renew themselves.

Details

Agile Business Leadership Methods for Industry 4.0
Type: Book
ISBN: 978-1-80043-381-6

Keywords

Book part
Publication date: 5 October 2020

Ayşe Günsel and Mesut Yamen

At the doorsteps of the fourth wave of the industrial revolution, it is compulsory to develop a new understanding regarding the future of human labor based on “Industry 4.0” for…

Abstract

At the doorsteps of the fourth wave of the industrial revolution, it is compulsory to develop a new understanding regarding the future of human labor based on “Industry 4.0” for German manufacturers, and two American concepts: “The Industrial Internet” and “The Internet of Things.” How will the nature of human work be in the digital economy of the forthcoming future? The problem of unemployment and the composition of the labor market, in terms of professional skills, are yet to be waiting for answers. Scientific management is also transforming to answer the emerging requirements of this new era, as “Digital Taylorism” to re-organize work in a techno-centric manner. Accordingly, the aim of this chapter is to examine the nature and the possible opportunities and threats of the digital age and try to develop a digital Taylorism understanding to minimize the negative impacts of digitalism on both individual workers and society in a way that all parts including the manufacturers can fully take the benefit of potential advantages of this new era.

Details

Agile Business Leadership Methods for Industry 4.0
Type: Book
ISBN: 978-1-80043-381-6

Keywords

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