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International assignments rely on interactions between host country nationals (HCNs) and an international assignee (IA). These interactions are significantly determined by…
International assignments rely on interactions between host country nationals (HCNs) and an international assignee (IA). These interactions are significantly determined by the reputation that the IA holds among HCNs. However, reputation has only scarcely been addressed in extant mobility research, and there is a lack of understanding about how the reputation of an IA shifts among HCNs during the course of an assignment. The purpose of this paper is to understand the development of an individual's reputation as well as the interactions between an IA and HCNs in the context of international assignments.
This is a conceptual paper that builds upon the central idea in extant research of individual reputation as a social construction and draws on sensemaking theory to develop its conceptual model.
As extant research argues for both a temporal and dynamic dimension of reputation, the authors introduce time and reputational richness as central model elements. Furthermore, the conceptual model proposes reputational events as the principal triggers for reputational shifts. Reputational events reveal quantitatively and qualitatively new informational cues about the IA to HCNs, who then use these cues to incrementally construct the IA's reputation in sensemaking processes. In addition, contextual factors of reputational shifts, namely accelerators and amplifiers, are discussed. The authors argue that these contextual factors may affect both the timing and the strength of reputational shifts.
The study introduces a novel conceptual model and contributes to the understanding of individual reputation development as well as the interactions between an IA and HCNs in international assignments.
Identification in a regression discontinuity (RD) design hinges on the discontinuity in the probability of treatment when a covariate (assignment variable) exceeds a known…
Identification in a regression discontinuity (RD) design hinges on the discontinuity in the probability of treatment when a covariate (assignment variable) exceeds a known threshold. If the assignment variable is measured with error, however, the discontinuity in the relationship between the probability of treatment and the observed mismeasured assignment variable may disappear. Therefore, the presence of measurement error in the assignment variable poses a challenge to treatment effect identification. This chapter provides sufficient conditions to identify the RD treatment effect using the mismeasured assignment variable, the treatment status and the outcome variable. We prove identification separately for discrete and continuous assignment variables and study the properties of various estimation procedures. We illustrate the proposed methods in an empirical application, where we estimate Medicaid takeup and its crowdout effect on private health insurance coverage.
Both accounting professionals and accounting academics have noted the importance of communication skills for the career success of students. Further, the general consensus…
Both accounting professionals and accounting academics have noted the importance of communication skills for the career success of students. Further, the general consensus from the academic and practitioner literature is that these communication skills are an area in which many students could use improvement. One factor that has been shown to impact the improvement and development of these skills is communication apprehension.
In this chapter, we describe a combination of pedagogical methods we employed in tax classes at two universities to reduce written communication apprehension among students. More specifically, we draw ideas from communications research which suggest that increased writing opportunities, progressively increasing the weighting of the assignments, using models and examples for study and comparison, and trying to make feedback more effective may help to reduce written communication apprehension. We implemented this suggested approach by using a series of assignments that incorporated writing components.
Results suggest that writing apprehension reduced from the beginning of the semester to the end of the semester. Further, the reduction in writing apprehension was even greater for those students who began the semester with high written communication apprehension. In addition, the results of the survey questions at the end of the semester suggest that the methods also improved students’ confidence in preparing tax-related written communication.
The purpose of this chapter is to present a summary of the literature related to homework. First, information on the search procedures is provided, including the criteria…
The purpose of this chapter is to present a summary of the literature related to homework. First, information on the search procedures is provided, including the criteria for inclusion in this review. Second, a historical overview of homework in the United States is provided, including definitions and major changes in public opinion over time. The third section addresses the difficulties experienced by students with emotional disabilities in regard to homework. The fourth section reviews the homework policies presently in place at local school districts across the U.S. The fifth section discusses the effects of homework when basic classroom strategies, cooperative homework teams, self-management and goal setting, and assignment completion strategies are used. The sixth section describes the homework practices used, as reported by teachers and students. The seventh section describes the problems experienced by students with disabilities, from the perspective of teachers, parents, and students. A final section describes the kinds of problems associated with home-school communication.
This chapter describes three active learning activities developed for use in the introductory financial accounting class: an interview with a financial statement user, an…
This chapter describes three active learning activities developed for use in the introductory financial accounting class: an interview with a financial statement user, an internal control paper, and a financial statement project where students analyze two competing businesses. We gathered student surveys and direct assessment data to see if these activities add value to the introductory accounting course.
The learning activities were originally developed using Fink’s (2003) Taxonomy of Significant Learning, aligning the activities with Fink’s learning dimensions, which also support the higher order learning skills in Bloom’s revised taxonomy. Students completed surveys by comparing how well traditional class activities (i.e., homework and tests) and the new activities support the core competencies of the American Institute for Certified Public Accountants (AICPA). We also asked students open-ended questions on how they felt about these new activities. Researchers then compared pre- and postadoption assessment data to investigate the impact of the new learning activities on class completion rates and grades.
Based on faculty comments and student survey results, the three active learning assignments appear to be more effective in developing many of the AICPA’s core competencies and real world skill sets valued by professionals, providing more value than traditional teaching methods. In addition, the passing rates in the course at the Youngstown State University increased by 12% after adopting the learning innovations.
Over the last twenty years, many studies have examined the impact of structured writing programs on improving accounting students’ writing skills. In this chapter, we…
Over the last twenty years, many studies have examined the impact of structured writing programs on improving accounting students’ writing skills. In this chapter, we extend this research by using writing assignments that are representative of the workplace writing experiences that students encounter in their professional careers, by developing an evaluation instrument to assess the effectiveness of structured writing programs, and by using business advisory board members to evaluate improvement in students’ writing. Our results suggest that our new approach to designing writing assignments representative of workplace writing helps students improve their writing skills. Our business advisory board members’ ratings indicate that the overall quality of the students’ writing improved over two semesters of completing a series of workplace writing assignments. Specifically, our structured writing program improved students’ business writing skills in the areas of organization (paragraph unity, layout, and conclusion) and style and tone (conciseness and word choice). Students also improved in their ability to explain technical aspects of accounting work and in certain aspects of spelling, punctuation, and grammar. The results and tools provided in this study should assist other programs in either implementing or improving a structured writing program.
The International Human Resource Management literature has paid less attention to the selection of expatriates and the decision-making criteria with regard to such…
The International Human Resource Management literature has paid less attention to the selection of expatriates and the decision-making criteria with regard to such selection, than to issues relating to expatriates’ role, performance, adjustment, success, and failure. Yet, before expatriates commence their assignments, they need to be selected. The purpose of this book chapter is to provide an overview of issues related specifically to expatriate selection. In particular, the chapter traces the chronological development of selection over the last five decades or so, from prior to 1970 until present. The chapter subsequently identifies five expatriate selection criteria that have been applied in regard to traditional international assignments, but are also relevant to alternative assignments.
We begin by reviewing expatriate selection historically and its position within expatriate management based on changing business environments. Then, drawing from over five decades of literature on international assignments, we identify and discuss five organizational, individual, and contextual level criteria for selecting expatriates.
Emphasis on different issues tends to characterize expatriate selection during the various decades since the literature has taken up the topic. The chapter describes those issues, following a chronological perspective. In addition, the chapter organizes the various selection criteria in five clusters: organization philosophy, technical competence, relational abilities, personal characteristics, and spouse and family situation.
Research limitations and practical implications
While there are studies on expatriate selection, there is more to be understood with regard to the topic. Provided all other expatriation phases are subsequent, if selection is not understood in detail, the foundations of studying phases and processes that take place once expatriates are selected may not be sound. While the scholarly conversations of other expatriate-related issues should continue, the international human resource management literature can absorb more analyses on selection. A better understanding of expatriate selection will assist its better management. The chapter provides a basis for human resource management professionals to be able to map the various criteria for selection, and decide, under particular circumstances, which ones to prioritize and why.
The chapter brings clarity to a topic that has remained less researched when compared to other areas of interest related to expatriates and their international assignments by tracing the historical development of this important phase of the expatriation process. In addition, the chapter organizes a number of selection criteria along five core areas and discusses each of them to gain insights that help explain expatriate selection in greater detail.
When presented with technical topics, undergraduate accounting students can be overwhelmed by information transmitted in a pure lecture format. Further, a lecture format…
When presented with technical topics, undergraduate accounting students can be overwhelmed by information transmitted in a pure lecture format. Further, a lecture format does not allow for much student interaction or enable learning of higher-level skills that could be useful if the underlying content is changed by future regulations. Position paper instructional tools could be a beneficial alternative. A position paper can bring out students' soft skills of communication and critical thinking by making them take a stand, which is key for tax professionals and accountants generally. Since class meeting time is limited and face-to-face interactions are not always possible, a written position paper provides an alternative that can benefit students' understanding of technical information.
We review 25 years of research on expatriate experiences concentrating on expatriate adjustment as a central construct, and relying on a general stressor-stress-strain…
We review 25 years of research on expatriate experiences concentrating on expatriate adjustment as a central construct, and relying on a general stressor-stress-strain framework. First, we consider who expatriates are, why their experiences differ from domestic employees, and what adjustment is. Conceptualizing (mal)adjustment in terms of stress, we next review the stressors and strains associated with it. Consolidating the wide range of antecedents (anticipatory and in-country) that have been studied to date, we note major patterns of effects and their implications for how HR managers can facilitate adjustment. Although relatively less research has focused on the consequences of adjustment, enough evidence exists to establish a bottom-line impact of poor adjustment on performance. To stimulate future efforts to understand the experiences of expatriates, we discuss the challenges and opportunities of continuing down this road of research.