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1 – 10 of over 8000Richard P. Vlosky, David T. Wilson and Robert B. Vlosky
The adoption of communication technologies that link marketing channel members has modified the way buyers and sellers interact. These technologies, termed interorganizational…
Abstract
The adoption of communication technologies that link marketing channel members has modified the way buyers and sellers interact. These technologies, termed interorganizational systems (IOS), are electronic buyer‐seller information exchanges that are implemented to facilitate business transactions and increase efficiency, competitiveness and profitability for participant companies. Shows how differences in buyer and seller perceptions and benefits IOS exist in early stages of implementation. Describes the IOS induced “Relationship Satisfaction Gap” and then offers thoughts and recommendations on how to close this gap. Believes that this gap is minimized when exchange partners are co‐operative and exhibit a high degree of understanding and commitment to the other party as implementation occurs. Additional factors that minimize the gap include trust that has evolved in the relationship over time, the existing mutually accepted power balance, the level of importance that the exchange partner represents from a strategic perspective and the general relationship structure.
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Asha Thomas, Puja Khatri, Vidushi Dabas and Ilda Maria Coniglio
Competition in the modern, knowledge-based economy is utterly pendant on innovation, rendering it indispensable in virtually every organisation. Knowledge workers, therefore, must…
Abstract
Purpose
Competition in the modern, knowledge-based economy is utterly pendant on innovation, rendering it indispensable in virtually every organisation. Knowledge workers, therefore, must remain vigilant, spanning novel ways to innovate. Given the relevance of innovation orientation (IO) in knowledge work, it is imperative to possess an extensive understanding of the concept. Therefore, this study aims to develop and validate a measurement scale to gauge employees’ IO.
Design/methodology/approach
Considering that the instruments now in existence exhibit insufficiency for measuring knowledge workers’ IO in its entirety, the mixed-method approach used in this study draws on both qualitative and quantitative findings across various studies, to address this problem. This study has been organised into five stages: item generation, scale purification, scale refinement, nomological validation and generalizability.
Findings
This study establishes and verifies a second-order, reflective–reflective IO measure founded on multiple samples, encompassing the dimensions of creative orientation, learning orientation, first-mover orientation, trust orientation and agility orientation. The resultant IO scale serves as a robust and reliable tool that is capable of being leveraged to explain, assess and enhance IO for knowledge workers.
Research limitations/implications
The rigorous methodology used in this scale development procedure serves as a benchmark for prospective scale development methodologists. From a managerial stance, this study serves managers/leaders concerning how to foster an innovation-oriented work environment to uncover employees’ hidden innovators. Organisations can leverage this study to discover, cultivate and capitalise on knowledge workers’ IO.
Originality/value
Although there exists an abundance of research on IO viewed from an institutional standpoint, research centred on the IO of knowledge workers is scarce. To bridge this gap, this study has developed and validated a scale for measuring knowledge workers’ IO.
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Kim Moloney, Gwenda Jensen and Rayna Stoycheva
This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.
Abstract
Purpose
This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.
Design/methodology/approach
The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.
Findings
We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.
Research limitations/implications
We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.
Practical implications
Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.
Originality/value
The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.
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Gustavo A. Marrero and Juan G. Rodríguez
Purpose – Our ultimate goal is to characterize three methodological issues. First, compare the relative performance of alternative estimation methods for long time series, second…
Abstract
Purpose – Our ultimate goal is to characterize three methodological issues. First, compare the relative performance of alternative estimation methods for long time series, second, estimate the degree of correlation between effort and circumstances, and, third, decompose total inequality into inequality of opportunity and inequality of effort according to an ideal tree.
Methodology – We estimate parametrically and nonparametrically the ex-ante inequality of opportunity in the United States between 1969 and 2007. The degree of correlation between effort and circumstances is computed following the proposal in Björklund et al. (2011). In addition, we decompose total inequality based on an ideal tree with three levels of disaggregation by applying the natural decomposition of the squared coefficient of variation and the Nested Shapley value.
Findings – We find significant differences between the nonparametric and parametric approaches. In particular, our results reveal that considering cross-effects between circumstances may be relevant. Moreover, the degree of correlation between effort and circumstances which has significantly increased over the period 1969 and 2007 in the United States, explains between 5% and 20% of total IO. In addition, race is the main circumstance during the 1970s and 1980s, accounting for more than 50% of the direct IO, while parental education take the lead in the last two decades.
Originality – We modify the parametric specification by considering cross-effects between circumstances. We estimate the degree of correlation between effort and circumstances for long time series. We decompose total inequality according to a three-level hierarchical model.
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Samiksha Mathur and Sonu Agarwal
This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal…
Abstract
Purpose
This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal obligations akin to states to the extent which could be fulfilled by them. This paper suggests making IOs parties to international treaties like the International Covenant on Civil and Political Rights (ICCPR), International Covenant on Economic Social and Cultural Rights (ICESCR) and Geneva Convention 1949 to codify their international responsibilities. In addition, it proposes amending multilateral treaties to grant IOs membership and create binding legal obligations for them, thereby enhancing the overall legal framework for IOs.
Design/methodology/approach
The paper opted for qualitative analytical approach of research by referring to international treaties and scholarly papers.
Findings
The authors have evaluated the bindingness of international law on IOs. The authors argue that jus cogens and customary international law are equally binding on IOs. However, treaties could only be binding on IOs to the extent of their consent. The authors have assessed prior violations of IOs. The authors argue that, to prevent such violations by IOs, creating obligations is the first step. Second, amendments are required in the existing international treaties that reflect the foundations of international humanitarian and international human rights law like the Geneva Convention 1949, ICCPR, and ICESCR, to permit IOs to join these treaties, resulting in binding international legal obligations.
Research limitations/implications
The most prominent assertion of this paper is that IOs as subjects of international law are bound by the principles of international law, including treaty law with consent, customary international laws, general principles of law and peremptory norms. To fulfil these obligations, a regime needs to be introduced wherein amendment is made in treaties to make IOs parties to them and structuring the law on responsibility for IOs. Considering the multifaceted nature of IO, the role it performs in contemporary times requires them to be bound by rules of international law just like states. There is a need to settle their position in global governance and give them more teeth to understand and fulfil their duties to ensure smooth functioning in the long run.
Originality/value
The paper fulfils an identified gap in the positioning of IOs under the international law.
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Justin G. Davis and Miguel García-Cestona
As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on…
Abstract
Purpose
As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management (EM).
Design/methodology/approach
The authors study the relation between IO and EM using a sample of 59,503 listed U.S. firm-year observations from 1981–2019. The authors proxy EM with earnings surprises and with accrual-based and real activity measures. The authors test for nonlinear relations and analyze changes resulting from the passage of the Sarbanes–Oxley Act.
Findings
The findings support a positive IO-EM relation overall, but show that the relation is dynamic and heavily context-dependent with evidence of nonlinearity. The authors also find evidence that IO positively affects accrual-based EM and real activities EM negatively.
Originality/value
To the authors’ knowledge, this is the first study of the IO-EM relation to consider evidence of nonlinearity in the U.S. context, measuring changes to the relation over time, and with the use of several measures of EM.
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