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The purpose of this paper is to determine whether technical skill provides incremental value over managerial skill in managerial performance for first‐tier managers, and explore potential mediators of this relationship. Hypotheses: technical skill incrementally predicts managerial performance; referent and expert power mediate this relationship; and inspirational appeals and rational persuasion mediate the relationship between power and managerial performance.

A total of 107 first‐tier supervisors from local petrochemical and engineering companies completed an online survey about their professional background and managerial skills; subordinates rated supervisors' technical skill, power, and influence tactic habits. Managerial performance was measured as: production output, subordinate job satisfaction, and subordinate ratings.

Technical skill incrementally predicted subordinate perceptions of managerial performance over managerial skill. Referent power mediated the relationship between technical skill and both subordinate ratings and job satisfaction; expert power only mediated for job satisfaction. Rational persuasion mediated the relationship between expert power and subordinate ratings of managerial performance.

Clear measurement of multidimensional constructs such as managerial performance and technical skill is essential. Limitations include self‐selection bias and availability of objective technical skill measures. Future research should develop component‐based measures of these constructs.

Technical skill is valuable to managers as a source of credibility and a means to identify with subordinates. Technical skill should not, therefore, be the most important criterion in selecting technical managers.

This study helps technical managers better leverage their technical skills in managerial contexts, and provides new research directions for component‐based performance measurement.

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and the auditor’s approach, affect chief financial officers’ (CFOs’) willingness to adjust the financial statements and satisfaction with the auditor.

This study uses a 2 × 3 between-subjects experimental design. Participants are 169 highly experienced CFOs and financial officers. The experimental design crosses the two multi-dimensional auditor approaches found in the literature with two influence tactics used to communicate ACU involvement, as well as a control condition, with no communication of the ACU involvement.

Communicating the ACU’s involvement as a higher authority (similar to a boss) results in greater willingness to record an adjustment to the financial statements when auditors use a hands-off “compliance-officer” auditor approach, but lower willingness by CFOs to adjust the financial statements when auditors use an expert-advisor auditor approach as compared to when coalition tactics are used. Results also show that communicating the ACU as a higher authority negatively impacts a CFO’s satisfaction with the audit partner. Overall, these results highlight the importance of the auditor’s approach and communication of ACU involvement within the auditor–client relationship. The outcomes of this study are limited to situations where unexpected audit adjustments are found during the year-end process and thus cannot be discussed pre-emptively with clients.

This paper advances the understanding of how the multi-dimensional auditor’s approach can shape and limit the effectiveness of influence tactics. These factors are important, as auditors are tasked with maintaining not only quality audits but also client relationships. However, although rich in detail, factors other than auditor approach may have inadvertently been manipulated and are driving results.

The approach taken by the auditor with a client throughout the audit sets the stage during the auditor–client negotiations. Therefore, audit partners must consider their own approach with the client before communicating the ACU’s involvement as the auditor approach shapes and limits the tactics available for use. Using ill-suited tactics may undermine the client’s willingness to record an adjustment to the financial statements and cause undue harm to the auditor–client relationship.

This paper uses highly experienced CFOs and financial officers to examine how two common elements in the audit negotiation context can significantly affect the outcome to the financial statements and the relationship between the client and audit partner.

Executive coaching is commonly utilized in organizations to facilitate the personal and professional growth of executives. Executive coaches utilize a variety of proactive influence tactics to create behavioral change in their clients. The current study aimed to examine coaches' perceived use and effectiveness of the outcome, timing, and objective of proactive influence tactics in coaching relationships.

Members of ten organizations affiliated with executive coaching were targeted for participation. A total of 110 participants completed the online survey.

Influence tactics including coalition, consultation, inspirational appeals, and rational persuasion were more frequently associated with client commitment. Consultation was more frequently utilized during initial influence attempts; pressure was more frequently utilized during follow‐up attempts. Coaches also reported using different tactics depending on the desired outcome of the influence attempt: coalition and pressure were utilized to change behavior, whereas coaches used consultation and rational persuasion to both change behavior and assign work.

The results offer insights into executive coaching engagements, areas for potential training and development of practicing coaches, and techniques for creating more successful outcomes with coaching clients. The findings are limited by sample size, self‐report measures, and the lack of contextual or organizational information. Future research should expand these findings to provide additional information regarding the use of influence tactics in the executive coaching industry.

There is little empirical data regarding how executive coaches effectively influence behavioral change in their clients. The current study applies research on proactive influence tactics to the context of executive coaching, bridging these two previously disparate streams of research.

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First, the link between Quantity and CoE is moderated by disclosure types and country-level factors in that firms in comparatively weakly regulated countries tend to enjoy up to four times greater CoE benefits from more expansive disclosure—depending on the type of disclosure—than firms in strongly regulated markets. Second, a negative relationship between Precision and CoE is only significant in studies using non-accrual quality proxies for Precision and risk factor-based (RFB)/valuation model-based (VMB) proxies for CoE. Third, almost all VMB studies confirm the positive association between Asymmetry and CoE, but there is notable variation in the conclusions reached when ex post CoE measurers are used.

A reconsideration of some Austrian work in public finance analysis that is based on a positive theory of the state and its relationship with the market economy is offered. The contributions of some prominent Austrian economists are considered, and how they relate to contemporary thinking in public finance. The two central paradigms of the tax state and entrepreneurship are explored.

This issue is a selected bibliography covering the subject of leadership.

The purpose of this paper is to examine intellectual capital reporting patterns of New Zealand companies over a longitudinal period, comparing knowledge intensive companies with traditional product-based companies.

Content analysis was used to examine the intellectual capital reporting of five knowledge intensive companies and five traditional product-based companies listed on the New Zealand Stock Exchange during 2004-2010.

The longitudinal study found that although there was an increase in intellectual capital reporting from 2004 to 2010, there was no strong pattern reflecting a marked increase in reporting over the time period. The findings also show that the level of intellectual capital reporting cannot be determined by the type of organisation. Further, the majority of intellectual capital reporting was found to be in discursive form and only a small percentage of reporting conveyed negative news.

The results of this study are limited by the small sample size overall and the small number of companies in both the knowledge intensive and the traditional product-based groups.

The research suggests areas that could be considered by regulatory bodies and policy makers when developing more informed intellectual capital reporting guidelines.

This research provides a basis for further research, debate and action regarding intellectual capital in both academia and practice. Longitudinal intellectual capital reporting research and distinctions between knowledge intensive and traditional product-based companies have seldom been undertaken. Consequently little is known about the changes in intellectual capital reporting over time or the differences in intellectual capital reporting, if any, between type of company.

This paper aims to investigate the intersection between corporate governance and management accounting information within the board meeting of an English further education college.

The empirical fieldwork uses an interventionist approach. Board members’ mental models of a management accounting boundary object are analysed.

The paper supports Parker (2007) and Cornforth and Edward’s (1999) observation that within a board meeting, collaborative “micro-management” type talk is considered to lie outside the acceptable remit of non-executive and executive board member interaction. Such an attitude can prevent an intertwining of management accounting information and other mental models of an organisation occurring. This can preclude management accounting information from rendering an organisation visible, in an expansive manner, within a boardroom.

Interventionist researchers working within the black box of the board are encouraged to design more radical and collaborative interventions than the interview/report format used here.

Non-executive directors might benefit from being offered the opportunity to interact with management accounting information outside the formal board meeting and committee structure.

A deeper understanding of how directors’ mental models, boardroom behaviours and attitudes influence their interaction with management accounting information is offered. Insight into the limitations of using management accounting information in the boardroom is developed.

This review paper reveals the literature on ultrasonic, chemical-assisted ultrasonic and rotary ultrasonic machining (USM) of glass material. The purpose of this review paper is to understand and describe the working principle, mechanism of material removal, experimental investigation, applications and influence of input parameters on machining characteristics. The literature reveals that the ultrasonic machines have been generally preferred for the glass and brittle work materials. Some other non-traditional machining processes may thermally damage the work surface. Through these USM, neither thermal effects nor residual stresses have been generated on the machined surface.

Various input parameters have the significant role in machine performance characteristics. For the optimization of output response, several input parameters have been critically investigated by the various researcher.

Some advance types of glasses such as polycarbonate bulletproof glass, acrylic heat-resistant glass and glass-clad polycarbonate bulletproof glass still need some further investigation because these materials have vast applications in automobile, aerospace and space industries.

Review paper will be beneficial for industrial application and the various young researcher. Paper reveals the detail literature review on traditional ultrasonic, chemical assisted ultrasonic and rotary USM of glass and glass composite materials.

The purpose of this paper is to examine the differential effects of national export promotion policies (EPPs) on firms’ early internationalization using the institution-based view (IBV) as our theoretical foundation. Early or speedy internationalization is an important topic for academics, executives and policy makers. However, the effect of the regulatory dimension of institutions incorporating governmental policies on firms’ early internationalization remains unexplored in the literature.

The study was survey-based and the authors engaged in quantitative analysis using data drawn from the apparel industry in a least-developed country (LDC), i.e. Bangladesh. The authors employed 174 valid questionnaires in the analysis. To test the proposed hypotheses, an ordered-logistic regression modeling technique was used.

The findings reveal a positive effect of those national policies focusing on market development, guarantee-related and technical support schemes. Two individual elements of direct finance-related assistance, namely, bank loans and cash subsidy are also found to be influential.

The study contributes to the literature and extends the IBV by establishing that the industry-specific regulatory policies designed by home country governments can play a critical role in international expansion of new ventures from an LDC. In particular, the study established the critical role of national EPPs in driving firms’ early internationalization and thereby, contributing to the international marketing and international entrepreneurship (IE) literature. Least-developed countries provide different institutional environments for entrepreneurship. They thus provide an atypical context within the field of IE. By incorporating sample firms from an LDC, the authors address the knowledge gap related to those countries. The implications of the authors’ findings for national and enterprise development policies are also considered.