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Article
Publication date: 21 March 2008

Richard Schroeder and David A. Schauer

To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic consequences of the standard for the first group of filers…

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Abstract

Purpose

To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic consequences of the standard for the first group of filers impacted by its provisions.

Design/methodology/approach

The sample was the population of firms in the Russell 3000 having June 30, fiscal year‐ends.

Findings

The study's findings suggest that the provisions of SFAS No. 123R remain controversial and that compliance with the standard had significant economic consequences for the sample of companies.

Originality/value

This study provides evidence that SFAS No. 123R had significant economic consequences but that some of the standard's effects differed from earlier predictions.

Details

Managerial Auditing Journal, vol. 23 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 13 November 2017

Yu-Ho Chi and David A. Ziebart

The purpose of this study is to examine the impact of auditor type on management’s choice of forecast precision and management forecast errors, including the effects of…

Abstract

Purpose

The purpose of this study is to examine the impact of auditor type on management’s choice of forecast precision and management forecast errors, including the effects of corporate governance. The authors use a different sample and a larger period of years to determine whether prior inferences are robust across these dimensions as well as various corporate governance and other control variables.

Design/methodology/approach

This quasi-experimental study uses archival data in regression-based analyses.

Findings

The authors find firms with Big 5 auditors issue forecasts that have larger forecast errors are biased downward and are less precise. The inferences of this study are robust to the inclusion of corporate governance variables, along with an extensive number of control variables found important in prior studies.

Research limitations/implications

While the sample and time period may be limited, the authors have no evidence this biases the results.

Practical implications

More stringent auditing may have an unintended consequence of reducing the informativeness of management forecasts, as managers act strategically in regards to forecast accuracy, bias and precision.

Social implications

The inferences of this study indicate that while higher quality audits could constrain earnings management, higher quality audits may induce management to provide forecasts that have greater errors, may be biased and may be less informative.

Originality/value

The results and inferences of this study suggest that the inferences in prior studies hold across a different sample and a different time period. This is important given concerns in the academic community regarding the extent to which prior studies can be replicated.

Details

Review of Accounting and Finance, vol. 16 no. 4
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 17 July 2018

Eliška Stránská, David Neděla, Jan Křivčík, Kristýna Weinertová and Natália Václavíková

The purpose of this paper is to examine the impact of thread count in polyester reinforcing fabric on heterogeneous cation exchange membrane mechanical properties and…

Abstract

Purpose

The purpose of this paper is to examine the impact of thread count in polyester reinforcing fabric on heterogeneous cation exchange membrane mechanical properties and electrochemical performance.

Design/methodology/approach

Seven polyester fabrics differing in thread count were used for membrane manufacture and mechanical properties such as ultimate force or ultimate strain of all fabrics and membranes were determined. Electrochemical and physical properties of produced membranes were evaluated as well.

Findings

It was found that with increasing weft density ultimate force became greater in the case of fabric and membrane as well. The impact of weft density on ultimate strain was not confirmed but changes in swelling ability mainly in width direction were observed. The assumption of worse electrochemical properties of membranes reinforced by fabric with lower open area was also validated and these membranes exhibited higher areal resistance.

Originality/value

Gained information is a useful tool in design process of new ion exchange membrane types with improved mechanical and swelling properties.

Details

International Journal of Clothing Science and Technology, vol. 30 no. 4
Type: Research Article
ISSN: 0955-6222

Keywords

Book part
Publication date: 17 September 2018

Atul Handa and Kanupriya Vashisht

Traditional paradigms of leadership have celebrated decisive top-down control and analytical decision making. But times are changing. The world is becoming more connected…

Abstract

Traditional paradigms of leadership have celebrated decisive top-down control and analytical decision making. But times are changing. The world is becoming more connected, complex, fluid, and interdependent.

Leading people in this age requires empathy, collaboration, curiosity, and creativity. It’s more about designing elegant solutions than mandating feasible ones. It’s more about becoming optimistic beacons of change than authoritative custodians of the status quo. The leaders of tomorrow are not commanders, they are innovators; and in that, they have a natural ally in designers – the poster children of innovation.

This chapter focuses on how leadership can leverage tools and frameworks usually associated with design to innovate, solve complex problems, motivate teams, inspire people, and nurture the next generation of leaders. It discusses design methodologies – user-focused design, lean, design thinking – as potential approaches to optimizing organizational leadership. We elaborate these ideas through real-world examples.

The chapter also offers actionable tips and techniques that designers use to respond empathetically and elegantly to complex human needs, which are rooted deeply in behaviors and attitudes, governed by complex interactions, and therefore, hard to grapple through a purely analytical approach.

It debunks the myth that leaders need to be creative similar to designers to apply Design Thinking. Applying design approaches and practices to organizational leadership is not just about its leaders becoming more creative. It is definitely not about the person at the top coming up with the grand answer. It is a collaborative effort that brings people from all levels together in pursuit of a common goal.

Details

Exceptional Leadership by Design: How Design in Great Organizations Produces Great Leadership
Type: Book
ISBN: 978-1-78743-901-6

Book part
Publication date: 30 September 2021

Daejeong Choi, Owwon Park and Sangsuk Oh

Why employees stay or leave their organization in Republic of Korea (South Korea) can be better understood by taking into account the idiosyncratic institutional and…

Abstract

Why employees stay or leave their organization in Republic of Korea (South Korea) can be better understood by taking into account the idiosyncratic institutional and cultural contexts. In this chapter, we aim to provide a comprehensive review of employee turnover research in South Korea and discuss its implications for research. Specifically, we explain how employee turnover decisions may be affected by the characteristics of South Korean labor market (duality, polarization, and intergenerational issues) and cultural environments (collectivism, high power distance, and high-performance orientation). The review shows that organizational commitment, job satisfaction, and on-the-job embeddedness are three key mechanisms explaining employee turnover in South Korea. Building upon the review, we conclude the review by suggesting future research directions: (a) examining turnover behavior as a key outcome, (b) developing a theoretical framework for social identity and embeddedness, and (c) understanding intergenerational issues.

Details

Global Talent Retention: Understanding Employee Turnover Around the World
Type: Book
ISBN: 978-1-83909-293-0

Keywords

Book part
Publication date: 29 November 2021

Yeow-Tong Chia, Alistair Chew and Jason Tan

Abstract

Details

Teacher Preparation in Singapore
Type: Book
ISBN: 978-1-78769-401-9

Article
Publication date: 28 October 2010

Joshua Doane, Judy A. Lane and Michael J. Pisani

Volume 25 celebrates the 25th year of publication for the American Journal of Business (AJB). Launched by eight MAC schools of business in March 1986, the Journal has…

Abstract

Volume 25 celebrates the 25th year of publication for the American Journal of Business (AJB). Launched by eight MAC schools of business in March 1986, the Journal has featured more than 700 authors who have contributed more than 330 research articles at the intersection of theory and practice. From accounting to marketing, management to finance, the Journal prominently covers the breadth of the business disciplines as a general business outlet intended for both practitioners and academics. As the Journal reaches out beyond the MAC in sponsorship, authorship, and readership, we assess the Journal’s first quarter century of impact.

Details

American Journal of Business, vol. 25 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 4 May 2010

Sebastian Eschenbach

The emerging knowledge societies will – besides many other dramatic changes – see a teaching revolution. This paper seeks to propose quality standards for this new type of…

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Abstract

Purpose

The emerging knowledge societies will – besides many other dramatic changes – see a teaching revolution. This paper seeks to propose quality standards for this new type of teaching.

Design/methodology/approach

The paper argues that Peter Drucker experienced much of what he later came to call the principles of self management and effective knowledge work as a boy aged nine or ten at the Schwarzwald School – an utterly exceptional, progressive elementary school in Vienna. Given these astonishing similarities, this school's avant‐garde approach to teaching might just provide some insights into what effective teaching for a future knowledge society should be like. The paper is based to a large extent on accounts by and about the almost forgotten school's owner‐manager Eugenie Schwarzwald, some of which were made available only recently in the course of several biographical research projects dealing with this revolutionary pedagogue and social entrepreneur.

Findings

Firstly, the paper identifies similarities between the teaching practice at Eugenie Schwarzwald's schools, her approach to leadership on the one hand, and Drucker's principles of effective management and knowledge work on the other. Secondly, it concludes that in a knowledge society both effective management and teaching need to be extensively individualised services – much more than in an industrial mass society.

Practical implications

Combined, Schwarzwald's practice and Drucker's teachings challenge some seemingly up‐to‐date practices in both higher education and corporate personnel development, and helps in understanding what actually produces effective personal learning for the rapidly changing knowledge economies of the twenty‐first century.

Originality/value

The paper introduces selective aspects of progressive education to the field of management.

Details

Management Decision, vol. 48 no. 4
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 13 February 2017

Farwa Muqadas, Muqqadas Rehman, Usman Aslam and Ubaid- Ur-Rahman

This study aims to explore the challenges to knowledge sharing (KS) in the context of public sector universities in developing countries. Furthermore, it explores why…

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Abstract

Purpose

This study aims to explore the challenges to knowledge sharing (KS) in the context of public sector universities in developing countries. Furthermore, it explores why knowledge hoarding behaviour is flourishing even when employees are encouraged to share their knowledge in organisations and are rewarded for doing so.

Design/methodology/approach

Research data were collected from vice chancellor, registrar, professors, assistant professors and lecturers using an interview technique. They shared their knowledge, expertise, experiences and understanding about issues relating to KS practices in public universities. These interviews were thematically analysed using the NVivo 11-Plus software and different themes emerged.

Findings

The results reveal that hoard knowledge to gain power, authority, influence, promotion opportunities and employee favouritism negatively influence KS practices. Furthermore, an unsupportive culture and a poor linkage between KS and rewards negatively influence KS practices in public sector universities.

Research limitations/implications

The present study aids academic leadership in designing policies and strategies to enhance KS among faculty staff and to create a supportive KS culture. These results are useful for top management officials of public sector universities, especially in developing countries, and for policy makers, who can plan and execute effective policies to foster KS behaviour.

Originality/value

The originality can be viewed as a new window open towards the motivation of the university staff to hoard their knowledge instead of sharing it. This study gives the novel conceptual model based on why people do not share their knowledge and how KS practices can be fostered among the employees in public sector universities. Few studies have been conducted to explore KS issues in the real context of developing countries, and specifically in the Asian culture.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 47 no. 1
Type: Research Article
ISSN: 2059-5891

Keywords

Content available
Book part
Publication date: 19 December 2016

Abstract

Details

Strategic Marketing Management in Asia
Type: Book
ISBN: 978-1-78635-745-8

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