Search results

Job attitudes, such as work commitment and job satisfaction, have attracted academic and practitioner attention for a number of reasons. Previous research indicates that such attitudes have important organizational consequences, such as turnover, effort expenditure, and productivity. Earlier findings indicate that men and women have different attitudes towards their jobs. In this study, using a sample of 228 employees, the effects of gender on job attitudes was investigated. The results suggest support for the job model or structuralist perspective; that is, women and men have similar job attitudes once we control for work‐related and other variables.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Asset management Asset Management is a term which has become ‘common use’ in the financial sector, largely due to the growing body of individuals known as Fund Managers whose job it is to place and move investments to best advantage.

Higher replacement rates often imply higher levels of absenteeism, yet even in generous welfare economies, employers provide sick pay in addition to the public sick pay. Using comparative population-representative workplace data for Britain and Norway, we show that close to 50% of private sector employers in both countries provide sick pay in excess of statutory sick pay. However, the level of statutory sick pay is also much higher in Norway than in Britain. In both countries, private sick pay as well as other benefits provided by employers are chosen by employers in a way that maximizes profits having accounted for different dimensions of labor costs. Several health-related privately provided benefits are often bundled. In both countries easy-to-train workers, high turnover and risky work are linked to less extensive employer provision of extended sick leave and sick pay in excess of statutory sick pay. In contrast, the presence of a trade union agreement is strongly correlated with both the provision of private sick pay and extended sick leave in Britain but not in Norway. We show that the sickness absence rate is much higher in Norway than in Britain. However, the higher level of absenteeism in Norway compared to Britain relates to the threshold for statutory sick pay in the Norwegian public sick pay legislation. When we take this difference into account, no significant difference remains.

Uses the three quality dimensions of: systems; tools and techniques; and people, analyses the contribution of UK writers to the development of the body of knowledge known as total quality management (TQM). From examination of a range of source material (e.g. books, papers, postgraduate theses, and articles) it is clear that quality and TQM, within the UK, is still a subject of research and reporting. Those papers written by the academic fraternity tend to focus on the systems, and tools and techniques dimensions, whilst the more journalistic papers show a preference for people‐related issues. The examination reveals that the contribution of UK writers presents a rich and broad picture of TQM, however, a truly integrated view is not provided.

Continuous improvement is a primary principle in total quality management. It is applied to all aspects of the organisation including products, processes, and even the management of the firm. In this context, quality management self‐assessment is a useful tool for fostering the continuous improvement of the whole company, comparing its activities and results with an excellence model. However, little is known about the variables and relationships underlying self‐assessment application. This paper tries to shed light on this topic.

The methodology is an exploratory case study. Three Spanish organisations with a broad experience in self‐assessment application are analysed.

A model of self‐assessment application – containing variables and relationships among variables is proposed. Thus, the establishment of a holistic or systemic self‐assessment model where all the variables linked to self‐assessment employment are analytically and explicitly interrelated becomes the fundamental contribution of the research presented here.

This framework may constitute a starting point for subsequent academic research in this area.

The framework may also constitute a practical guide for managers interested in the use of self‐assessment technique.

Provides information on self‐assessment in a continuous improvement context.

This paper seeks to shift the focus to the implications of various quality management systems, as a pervasive feature of modern organisational life, for business excellence.

A mail‐based survey is conducted among a total of 150 UK‐based European Foundation for Quality Management‐affiliated organisations. This quantitative methodology sounds appropriate, given that there is a relative dearth of evidence regarding the nature of quality management systems as quality‐driven organisations pursue continuous improvement through such systems.

Together, International Organisation for Standardisation (ISO) series and other total quality management (TQM) models were seen as helping organisations in the journey towards business excellence. Despite the apparently high level of interest in various forms of quality management systems, however, a major discrepancy was found between the rhetoric of these systems and the reality of their practice. For example, little evidence was found that the surveyed organisations were developing a more strategic approach to managing soft aspects of quality management. The results also highlighted the fact that the approach emerging in many organisations seems to be relatively the antithesis of that of the TQM‐driven organisations.

A fundamental limitation of this study relates to its research method and the fact that it draws its data from only a mail‐based survey. Therefore, additional follow‐up research in the form of case studies – qualitative methodology – should be conducted in order to examine more deeply and validate the survey results.

Specifically, despite being viewed as potentially a threat to quality management initiatives, indeed, the paper is in many respects a spirited defence of the distinctive contribution and value of ISO 9000 as a basis and stepping‐stone for TQM success.

This paper updates the earlier work and significantly highlights the move to broaden the aims and process of quality management systems by using international‐wide quality management frameworks.

We investigated how an institutional settlement concerning Native Indian gaming (the operation of gambling establishments such as casinos or bingo halls by Native Indian tribes) was preserved over time in spite of three significant challenges. Building on previous literature on settlements and institutional logics, we see settlements as institutional arrangements that manage power dynamics and competing institutional logics. Based on our analyses of the settlement and three challenges in the Native gaming field, we suggest that even seemingly volatile institutional settlements can be maintained when powerful actors balance each other’s ability to modify the settlement and different actors invoke alternative institutional logic(s). We also find that these processes can be facilitated by the embeddedness and formality of the settlement. We contribute to the settlement literature by showing how settlements can be maintained when actors draw on equally strong sources of power and different logics to counter the actions of other actors. Furthermore, we shed light on “how institutions matter” by demonstrating how institutional settlements can facilitate field stability.

This paper contributes to the literature of accountability and ethics by providing historical perspective by way of archival discovery of original, primary documentation as to corporate practices and behaviors of an early major U.S. corporation during the period 1849–1862. The authors provide the results of examination and analysis of surviving corporate records.

The challenges to appropriate behavior and the application of stewardship principles with regard to the custody of property and the sanctions imposed for transgressions are all identified from primary corporate documents and hand-written minutes books of the board of directors of the Mobile & Ohio Railroad during the period. The de facto development of a corporate code of conduct enumerated by the board provides an early example of explicit corporate governance guidance. This unique discovery informs contemporary understanding of ethical issues identified in the accountability literature by adding the perspective of management experiences from over 150 years ago.