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Purpose – To reflect on reasons for refusal in cross-cultural telephone surveys and address ways of reducing non-response from Chinese managers.

Approach – We first propose a conceptual model for telephone survey cooperation, drawing on existing research regarding survey non-response. This is evaluated through reflections on non-response to a telephone survey of 1,900 Chinese senior and middle managers working in privately owned high-technology firms.

Findings – We conclude with a framework for cooperation in cross-cultural telephone surveys, enhancing the leverage-saliency theory. Among many factors, home country interviewers are crucial in gaining access and generating survey interview responses. However, they require careful recruitment, rigorous training and monitoring to help ensure the quality of research data.

Research implications – Our framework provides practical advice in minimising non-response in cross-cultural telephone surveys. This includes sample selection, the development of the survey instrument (and translation), reasons for refusal, research incentives and the role of interviewers.

Originality/value – Our contribution in this chapter is twofold: an enhanced understanding of leverage-saliency theory in cross-cultural telephone surveys, and an articulation of the role of interviewers in changing the dynamics of positive and negative leverage through telephone interaction with managers.

Corporate governance is the practice of balancing various stakeholder interests within the legal device of the chartered business. Recent changes in the competitive capitalism including the Great Recession, now entering its second decade, have called for reforms within the defined corporate system. To sketch a wider picture of corporate governance issues and the debate over time, this paper aims to identify two philosophical traditions, a British and liberal tradition and a continental statist tradition, which have bearings for how the legal device of the corporation is understood.

This conceptual paper combines legal philosophy and legal studies, management studies, economics and economic sociology literatures.

In the former tradition, the firm and its ownership are exclusively associated with irreducibly individual rights. In the latter tradition, property rights remain the core of legal systems, but rather than being an end in itself (as in the liberal tradition), such property rights are merely the starting point for the individual’s wider engagement in social and public affairs. These two traditions enact the firm differently and emphasize specific benefits. In the former tradition, associated with a shareholder primacy model, individual rent-seeking is foregrounded; in the latter tradition, associated with legal and management scholarship, the team production qualities of the firm are emphasized.

This conceptual paper offers an analysis of the roots of differences between Anglo-American and continental corporate governance traditions, a scholarly study that is of great theoretical and practical relevance in the era of the Great Depression.

This paper aims to explore the impact of organizational structure dimensions on innovation performance as well as its implications on business customers’ relationship value and financial performance in the business-to-business (B2B) market of the Greek advertising and media industry.

Based on a sample of 180 executives, who are at the helm of 163 Greek advertising and media organizations, the authors apply the partial least square method to test the association of organizational structure with innovation performance, business customers’ relationship value and financial outcomes.

Findings have brought to light that training boosts organization’s capacity to innovate, whereas direct supervision as a coordination mechanism significantly restricts this capacity. Innovation performance in the advertising B2B market fosters business customers’ relationship value and financial performance, while financial outcomes are also beneficially affected by profitable relationships with customer relationship value.

Because of the dramatic decline in their profitability caused by the economic crisis in the past five years, Greek advertising and media companies are threatened with extinction; thus, they are required to enhance their effectiveness through the adoption of a more innovation-oriented structure. Thus, managers should facilitate structures supporting training and delimiting direct supervision to foster the development of a competitive advantage built on innovation, creativity and business clients’ relationship.

This study contributes to the existing relationship marketing literature because it introduced Mintzberg’s typology to measure organizational structure and led to the diagnosis of the associations between different dimensions of organizational structure and various aspects of performance in the media and advertising industry, revealing the partial mediating role of customer relationship value between innovation and financial performance in the B2B market.

The purpose of this paper is to compare two conflicting theoretical frameworks that predict or explain police decision making. Klinger's ecological theory proposes that an increased level of serious crimes in an area decreases the likelihood an officer will deal with order‐maintenance issues, while Fagan and Davies suggest an increase in low‐level disorder will increase order maintenance behavior of police officers.

Using a vignette research design, the authors examines factors that may contribute to police officers’ decision to make a traffic stop in four jurisdictions with varying levels of serious crime. Ordered logistic regression with robust standard errors was used in the analysis.

Analysis of the findings demonstrates that officers who work in higher crime areas are less likely to stop a vehicle, as described in the vignettes. Additional predictors of police decision to stop include vehicles driven by teenaged drivers and drivers who were speeding in a vehicle.

The current research is limited to an adequate but fairly small sample size (n=204), and research design that examines hypothetical scenarios of police decision making. Further data collection across different agencies with more officers and more variation in crime levels is necessary to extend the current findings.

This paper adds to the literature in two primary ways. First, it compares two competing theoretical claims to examine a highly discretionary form of police behavior and second, it uniquely uses a vignette research design to tap into an area of police behavior that is difficult to study (e.g. the decision not to stop).

The purpose of this paper is to encourage and advance interdisciplinary accounting research on economic inequality.

The authors review prior research into economic inequality, including two new papers in this issue, to identify topics where economic inequality and accounting research intersect. The authors then draw on prior accounting research to identify frameworks accounting scholars already use apposite to analysing these topics.

Economic inequality cuts across major accounting topics, including measurement, reporting and tax. Inequality also bears on an influential agenda in interdisciplinary accounting research to hold corporations and states accountable for their impacts. Four prior research frameworks accounting scholars might apply to this agenda are: critical Marxian or post-Marxian; accounting ethics; advocacy; and disclosure studies.

A growing body of social scientific research, as well as influential global institutions, social movements and political debates, raise concerns over inequitable global distributions of wealth and income. The authors explore ways accounting scholars can help redress these inequities.

While economic inequality affects billions of people, accounting scholarship is yet to give these inequities the attention their scale and social impact merits. The authors suggest ways accounting researchers can make substantive contributions to addressing this issue.