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Purpose – This paper uses the theory of interagency information sharing as a lens to determine the benefits, risks, and past experiences of those involved in information sharing.

Design/Methodology/Approach – The authors analyze the current existent literature related to sharing of information between health care employers. A theory that could be useful in the creation of a policy and management framework that would facilitate information sharing is also thoroughly explored. Commentary and analysis result in strategies for health care employers to utilize when facing the challenging issues involved with hiring employees.

Findings – The paper details how human resource professionals can utilize technology and existing theory to properly implement information sharing techniques into their organization.

Originality/Value – The information technology changes that are taking place within health care organizations and systems across the country create the opportunity for these organizations and systems to proactively implement strategies that will positively affect organizational performance. By investing in information sharing techniques while utilizing the theories outlined in this paper, organizations and systems may avoid many of the issues associated with hiring problem employees.

Section 404 of the Sarbanes–Oxley Act (SOX) altered the relationship between auditors and their clients by requiring an external audit of companies’ internal controls. Regulatory guidance is interpreted and applied by external auditors to comply with SOX. The purpose of this paper is to apply service operations management theories and techniques to the internal control audit process to better understand the role regulatory guidance plays in audit services. We discuss service operations management theories that apply to the production of audit services and employ the operations management technique of simulation to examine the effects of a historical relationship between the client and the auditor, information sharing between the client and the auditor, and the auditor’s perceived risk of the client on the internal control audit process. The application of service operations management theories and the simulation results illustrate that risk and information sharing are key factors for the audit process. The results suggest the updated Public Company Accounting Oversight Board guidance from Auditing Standard 2 to Auditing Standard 5 appropriately increased audit effectiveness by encouraging risk-based judgments and information sharing. This paper merges accounting and service operations management research to examine the effects of regulatory guidance on the internal control audit process. The paper uses simulation to illustrate the importance of interpreting regulatory guidance and the specific effects of risk and information sharing on the internal control audit process.

Prior studies in accounting argue that subordinates have private information about their areas of responsibility and that revelation of such information benefits the organization. This study investigates factors that encourage subordinates to share this information with their superiors during the budgeting process. According to the proposed theory, the fairness of the budgeting system, specifically its procedural justice, influences the degree of information sharing. If the subordinate believes that budgeting procedures are fair, the subordinate is more likely to disclose private information during the budgeting process.

We conduct an anonymous survey of supervisors and managers in four companies. Regression model is developed with information sharing as the dependent variable. Independent variables include procedural justice of budgeting system and also budget participation and organizational commitment, variables that prior studies have identified as important in information sharing.

Results support the proposed model in general. The three independent variables (procedural justice, budget participation, commitment) interact in their effect on information sharing.

Results suggest that companies that seek the private information of subordinates should consider the fairness of the budgeting system. Fair procedures encourage information exchange.

The logistics cost is about 8% of GDPin Japan and the transport cost is 60% of logistics cost. And also, the road freight traffic volume is 40% of total vehicle kilometres including passenger car. Therefore, it is very important for our society to increase the efficiency of road freight transport.

Carriers generally have two ways to decrease road freight traffic volume. First, is to increase loading rates of LTL vehicles by joint delivery and the second is to decrease trucks running empty through the use of a information sharing system for TL vehicles. Recently, many Websites for information sharing are established in order to decrease the empty vehicles.

However, most of TL truck carriers are small companies and lack of financial and human resource for information sharing. In 1998, only 25% of these carriers used Personal Computer for their business. In 2002, this figure increased to 80% based mainly on the diffusion of Internet-accessible mobile phone. As the results, the possibility of information sharing between carriers is increasing.

The traditional information sharing systems have been used the specific communication line and closed system during carriers. Recent systems use the Web site and quasi-open type between carriers and shippers. There are some barriers for the application of the information sharing system to city logistics. It is necessary to have lead-time of 2 or 3 days before dispatching of TL. This lead-time includes order processing and freight and fleet management for each truck carrier. And also the institutional elements such as the arrangement on the level of freight charge and the insurance on cargo and transport is very important pre-requites for information sharing.

In near future, the possibility of application of information sharing system for city logistics will be increase when mobile Internet systems shorten the necessary lead -time and the institutional environment are improved.

It is clear that a lot of information acquisition happens through networks and therefore the focus in this article will lie in the relationships that bind a network together. The attempt is to map the motives as well as the group identity factors as means of exploring the reasons for sharing. The theoretical framework is brought from the social capital and group identity literature combined with the theories on information sharing in context. The aim is to see how information-sharing practices are developed in two different organisations and these theories are mirrored in the information sharing practices in an insurance company and in a biotechnology firm. The analysis of the cases shows how the group identity and the local context affect information sharing practices. The human and social processes underpin the formal structures enabling information interactions.

In the current environment, an important firm asset is the employee knowledge base, which in a large part depends on employee willingness to share information. Yet prior research has noted that while employees are delighted to reveal success they are often reluctant to reveal errors. While there are many factors affecting managers’ reluctance to reveal errors, this study focuses on cultural differences between Chinese migrants and Anglo residents as well as the role of acculturation. This is particularly relevant given the very significant foreign direct investment into China, and migration of managers and high-end technical staff from portions of Greater China to the management and higher technical classes of the Anglo world. Prior studies including Chow, Harrison, McKinnon, and Wu (1999a). Accounting, Organizations and Society, 24, 561–582, Chow, Deng, and Ho (2000). Journal of Management Accounting Research, 12, 65–95, and Tinsley and Pillutla (1998). Journal of International Business Studies, 29(4), 711–728, provide conflicting views and evidence for differences in information sharing between Chinese and Anglo managers, and there is no accounting or management literature that deals with changes in information sharing behavior in the migration process.

This study employs an experiment to test for differences in individuals’ willingness to share information about a prior costing error. Using a sample of students from two different nationalities drawn from a major Australian university (Australian and Hong Kong SAR, China), this study finds that migrant Chinese share less information than Anglo-Australians. This study further provides empirical evidence that the relative change in willingness to share this information when the supervisor is removed from the decision context is lower for the migrant Chinese than for the Anglo-Australians. Finally, this study finds evidence for acculturation as the willingness of migrant Chinese managers changes with the length of their stay in the new society. Acculturation occurs relatively quickly and highly acculturated Chinese information-sharing behavior is not significantly different from the Australian-born subjects.

The study this chapter reports focuses on how network theory contributes to the understanding of the internationalization process of SMEs and measures the effect of network capability on performance in international trade and has three research objectives.

The first objective of the study relates to providing new insights into the international market development activities through the application of a network perspective. The chapter reviews the international business literature to ascertain the development of thought, the research gaps, and the shortcomings. This review shows that the network perspective is a useful and popular theoretical domain that researchers can use to understand international activities, particularly of small, high technology, resource-constrained firms.

The second research objective is to gain a deeper understanding of network capability. This chapter presents a model for the impact of network capability on international performance by building on the emerging literature on the dynamic capabilities view of the firm. The model conceptualizes network capability in terms of network characteristics, network operation, and network resources. Network characteristics comprise strong and weak ties (operationalized as foreign-market entry modes), relational capability, and the level of trust between partners. Network operation focuses on network initiation, network coordination, and network learning capabilities. Network resources comprise network human-capital resources, synergy-sensitive resources (resource combinations within the network), and information sharing within the network.

The third research objective is to determine the impact of networking capability on the international performance of SMEs. The study analyzes 11 hypotheses through structural equations modeling using LISREL. The hypotheses relate to strong and weak ties, the relative strength of strong ties over weak ties, and each of the eight remaining constructs of networking capability in the study. The research conducts a cross-sectional study by using a sample of SMEs drawn from the telecommunications industry in Ireland.

The study supports the hypothesis that strong ties are more influential on international performance than weak ties. Similarly, network coordination and human-capital resources have a positive and significant association with international performance. Strong ties, weak ties, trust, network initiation, synergy-sensitive resources, relational capability, network learning, and information sharing do not have a significant association with international performance. The results of this study are strong (R2=0.63 for performance as the outcome) and provide a number of interesting insights into the relations between collaboration or networking capability and performance.

This study provides managers and policy makers with an improved understanding of the contingent effects of networks to highlight situations where networks might have limited, zero, or even negative effects on business outcomes. The study cautions against the tendency to interpret networks as universally beneficial to business development and performance outcomes.

This article presents arguments regarding the importance of information sharing to the growth and stability of organizational knowledge. In addition, the article discusses the expected effects of group composition on the nature and degree of information sharing that takes place within groups. While group composition may vary along a number of dimensions, this article focuses primarily on differences in group membership represented by various race and gender combinations. The specific research question explored is, to what extent does group composition affect the likelihood that individually held (unique) information will be shared with group members during group discussion? A conceptual model is presented and its implications for both research and practice are discussed.

In this chapter, we present a model for the process of value creation in power-differentiated groups and identify affect as a key moderator. We divide the value creation process into two key steps: information sharing and information processing. Further, we propose that high- and low-power group members each play a critical, albeit different, role in these processes. High-power group members are instrumental in establishing an environment that encourages all group members to share their unique information. Once that information is available, low-power group members use it to formulate solutions that create value. Further, we propose that the affective experience of each of these determines the extent to which they fulfill their role. If high-power group members are happy, they are more likely to create an open and sharing environment. If angry, they will likely squelch broad participation in information sharing. While low-power group members are naturally prone to effortful cognition, we propose that the more suspicious they are regarding the motives of those around them, the more carefully they will process available information.