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We review past research on the relationship between attributional perceptions, emotions, and workplace aggression and develop a conceptual model that extends this research in two ways. First, we consider the influence of controllability attributions on the type (otherdirected, self-directed, hostile, non-hostile) and likelihood of aggressive responses to negative workplace outcomes and situations. Second, we consider the extent to which discrete negative emotions might mediate these attribution-aggression relationships. Implications for anticipating and preventing workplace aggression based on this conceptual model are discussed.

This paper emphasizes that employee attributional processing is a vital element in understanding employee aggression in organizations. The purpose of this paper is to summarize attributional perspectives and integrate recent theoretical advances into a comprehensive model.

The paper achieved its objectives by reviewing and integrating research and theories on aggression, cognitive processing, and attribution processes to explain how employee aggression unfolds in the workplace. Propositions are suggested.

It was found that early conceptualizations proposing that employee attributions and attribution styles would play important and significant roles in predicting employee aggression were supported by recent research enabling theoretical advancements.

Over the last 15 years, research advances show how attributions influence employee aggression. This paper integrates recent theoretical advances with prior empirical evidence and provides a comprehensive model exhibiting how attributions influence aggression in the workplace.

The dietary awareness of primary school children towards selected food items and components including bread, potatoes, dairy products, fat, fish, meat, fresh fruit, salt, sugar and sweets was evaluated using an interview technique. The children were asked whether they ought to eat more, the same or less of each food and the results are presented for the sample of younger and older children. The results indicate that these selected food items can be broken down into three main areas. First there are those where the majority of children thought we ought to increase consumption; bread, potatoes, dairy products, fish, meat and fresh fruit. Second there is a group of food components including salt, fat and sugar in which there is closer similarity in those advocating more or less consumption. Third there are the food products such as sweets where there are significant differences between age groups, and changes in attitude occur in a limited age span. A discussion of the implications of this work for nutrition education, new food product development and socio‐economic policy is presented together with recommendations for future research.

The principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday practice and research of government has proven to be more difficult. This article formulates propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers.

The article identifies the core principles of PVM and applies these to the budgeting functions of the allocation, management and accountability of public money. This exploration leads to a first conceptualization of “public value budgeting” and generates 12 propositions about how budgeting will change and remain unaltered under the influence of PVM.

The central argument is that “public value budgeting” could promote more coordination and integration between public funds and community resources, more involvement of societal stakeholders in the budgetary process and more continuous tweaks and changes to the budget. At the same time, legislative vetoes, financial controls and debates about the best use of public money will remain an important feature of public budgeting.

The article forwards the first conceptualization of public value budgeting, connects the literatures on public value and public budgeting, and offers both a practical application of PVM to public budgeting as well as a concrete agenda for future research.

Points out that preference shares are much more heavily used in emerging economies than in advanced ones to finance new investment projects and develops a mathematical model to show the conditions under which companies are willing to issue them at a price which will attract investors. Outlines the tax systems in Taiwan, South Korea and New Zealand and uses the model to explain why companies in the former two countries issue preference share but New Zealand firms to not.

Sustainability initiatives are important considerations for twenty-first century institutions. Employees, customers and other stakeholders expect responsible business practices that focus on people, profit and planet in unison. Sustainability efforts require a strong advocate who can champion relevant business practices and embed new practices within the culture and across the entire organization. The purpose of this paper is to explain the tangible actions described as necessary by change agents in order to move sustainability initiatives forward in their organizations. This research employs the narrative provided by these agents in interviews – to inform the activities outlined in an established model of political skill and reputation building. This analysis enables the model to illustrate the sequential patterns and process of events, i.e. antecedents and consequences that are simply assumed in the existing variance models.

This research is based on in-depth qualitative interviews with the sustainability managers from a variety of organization and industry contexts (e.g. building products, hospitals, banking, energy, environmental and manufacturing).

The exploration of sustainability initiatives reveals the importance of the change agent’s reputation for building trust in their organizations. Reputation is fostered through political skill and persuasion, while leveraging social capital.

The research is rich in the depth of individual-level phenomena, thereby highlighting the skills necessary to enact change within a variety of industries. However, given the limited sample size, macro-level issues cannot be addressed.

Political skill is a teachable skill that is enhanced through mentoring and coaching. Sustainability initiatives and their organizations can benefit from leveraging persons with strong reputations to facilitate change. When lacking, persons with content knowledge can be groomed to grow their reputation, network, persuasion and political skills.

Sustainability is vital to the future of our earth and humanity. Business and society would benefit from the growth of this phenomenon.

The authors aim to help change agents achieve their objectives through consideration of not just the goals, but the process as well.

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

The history of academic inquiry into leadership as a discipline has yielded the unintended consequence of compounding confusion and perpetuating the myth of leadership as mystical. This paper takes that acknowledgement and inquires into the past and future of leadership theory development from a systemic perspective to define the concept, propose an initial framework in which literature and inquiry may be framed, and offer a curriculum for leader(ship) training and development. Three aspects are proposed – requisite, fantasy, and requisite fantasy. This paper suggests the latter is the most appropriate and defines leadership as a binding strange attractor to social patterns. Upon this definition, this paper proposes an initial framework of six elements and six relationships for assimilating and re-organizing the literature, prescriptions, and speculations surrounding the discipline. Lastly, this framework serves to propose a curriculum for advancing the practice of leadership through training, development, and education.

Although individual difference variables are important in the prediction of leadership effectiveness, comparatively little empirical research has examined distal and proximal traits/characteristics that help managers lead effectively in organizations. The aim of this paper is to extend previous research by examining whether and how specific distal, narrow personality traits and the more proximal characteristic of political skill are related to decisiveness, a specific competency of leadership effectiveness, as rated from direct reports and peers.

Self-report data on political skill and personality traits (i.e. perceptiveness and affability) from 225 practicing managers from the US, together with other-report (i.e. peer and subordinate) ratings of their leadership effectiveness (i.e. decisiveness) were used to test the mediating effects of political skill.

Results show that political skill (i.e. the social astuteness dimension) mediated the relationships between narrow personality traits and evaluations of leadership effectiveness as rated by some, but not other rater sources. Specifically, the social astuteness dimension of political skill mediated the relationship between perceptiveness and decisiveness ratings from direct reports but not for ratings from peers, and the full political skill composite measure mediated the relationship between affability and decisiveness ratings from peers but not for ratings from direct reports.

Limitations include the availability of only two narrow personality traits, which constrained the scope of the possible mediation tests of all individual dimensions of political skill.

Political skill is shown to be a more proximal predictor of leadership effectiveness than personality dimensions. Thus, political skill should be considered over personality for emerging leaders. Further, differences in ratings due to source (i.e. peer and subordinate) indicate the need for organizational leaders to consider the source when evaluating effectiveness reports.

This study is one of the first to integrate the Ferris et al. model of political skill and the Zaccaro et al. distal-proximal trait model of leadership effectiveness.

Outlines the development of duration as a risk management tool for fixed income securities, shows how it is calculated and gives examples to illustrate its use in assessing risk exposure and immunizing bond portfolio returns against interest rate risk. Cites research confirming its effectiveness and goes on to discuss the application of duration gaps to balance sheet hedging (macrohedging) by financial institutions and the New Zealand government. Considers some complications of duration analysis due to convexity, stochastic process risk and default risk.