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Book part
Publication date: 26 October 2012

Mie Augier and Jerry Guo

This chapter explores geopolitics, garbage cans, the need for interdisciplinary insight, and the lures and limitations of one-sided mono-disciplinary conceptual models in…

Abstract

This chapter explores geopolitics, garbage cans, the need for interdisciplinary insight, and the lures and limitations of one-sided mono-disciplinary conceptual models in understanding strategic decision making. We argue that a combination of the garbage can model and Nathan Leites’ psycho-cultural approach to decision making might be useful in giving insights for events and for organizational behavior. As a decision making case, we consider the 1941 decision of the Empire of Japan to declare war on the Allied Powers. We find that there could be useful lines of integration between the garbage can framework and other perspectives in geopolitical decision making. In using a historical example to illustrate the possible integration, we argue that there are inherent limits to single-model decision making approaches. Developing interdisciplinary frameworks for understanding foreign policy decision making may lead to better insights in real-world processes and seems like a step in a fruitful direction.

Details

The Garbage Can Model of Organizational Choice: Looking Forward at Forty
Type: Book
ISBN: 978-1-78052-713-0

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Book part
Publication date: 26 October 2012

Abstract

Details

The Garbage Can Model of Organizational Choice: Looking Forward at Forty
Type: Book
ISBN: 978-1-78052-713-0

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Article
Publication date: 4 December 2018

Jerry Allison

This paper aims to examine 611 values statements to determine if values statements contain characteristics of organizational culture as provided by Denison and Mishra

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Abstract

Purpose

This paper aims to examine 611 values statements to determine if values statements contain characteristics of organizational culture as provided by Denison and Mishra (1995). The general hypothesis given is there is a relationship between values statements and culture characteristics. Four testable hypotheses, one for each of Denison and Mishra’s (1995) characteristics, are created and tested.

Design/methodology/approach

The process in testing the hypotheses had two components. First, a taxonomy of the values statements had to be determined. This involved using natural language characteristics rather than predetermined classes to create a taxonomy based on the language itself. Second, a custom dictionary for each characteristic had to be created based on Neuendorf (2017) to perform content analysis. Once the values statements were coded with a taxonomic classification and with culture characteristics, a Chi-Square test was performed to determine a relationship between the statement type and the cultural characteristic, and then a multinomial regression test was performed to determine strength and direction of the relationships.

Findings

The tests for all four hypotheses produced significant results in the Chi-Square test. The multinomial regression tests showed primarily that Business statements types often lack adaptability and stakeholder involvement cultural elements. Additionally, Religion statement types are positively related to adaptability and mission.

Research limitations/implications

This paper creates a taxonomy and supplies the rules for classification. Values statements can now be classified using those rules and the classification used in analysis. Additionally, as values statements span over organizational culture, strategic management and strategic communication, these statements become a focal point for studying multiple topics across these fields. More particularly, finding the negative relationship between the Adaptability characteristic with the Business statement type and the involvement characteristic with the Business statement type may provide a cultural explanation for many mixed result studies on organizational success.

Practical implications

Organizational culture can be displayed by way of values statements and can potentially affect organizational strategy and organizational communication. Wording is extremely important in creating a values statement, and that statement must clearly reflect the cultural values of the organization.

Originality/value

First, this paper creates a taxonomy of values statements that is far more complete than anything created before. Second, by examining language, this paper discovers a link between organizational culture, strategic management and strategic communication.

Details

International Journal of Organizational Analysis, vol. 27 no. 3
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 13 February 2020

Rafiqul Bhuyan, Deanne Butchey, Jerry Haar and Bakhtear Talukdar

We investigate the relationship between chief executive officer (CEO) compensation and a firm's financial performance in the insurance industry to determine CEO pay…

Abstract

Purpose

We investigate the relationship between chief executive officer (CEO) compensation and a firm's financial performance in the insurance industry to determine CEO pay policies that are more effective in promoting specific financial corporate goals.

Design/methodology/approach

Considering different components of executive pay, we investigate the latter’s relationship with the corporate performance of the insurance industry using the generalized method of moments (GMM) model developed for dynamic panel estimation. Our data encompasses the periods before and after the 2008 financial crisis.

Findings

We observe that after the crisis the insurance industry experienced a major change in executives’ compensation packages. While CEOs’ compensation was primarily based on bonuses pre-crisis, the average size of the bonus was reduced to one-third of the level, stock awards and nonequity incentives were doubled and option awards increased almost 70 percent in the post-crisis period. It is also evident that the work experience of CEOs and the firm's financial performance play a significant role in determining CEO compensation. As the CEO becomes more experienced, stock awards and option awards replace cash bonus.

Originality/value

The paper finds supporting evidence for the agency-related problem in the insurance industry and the convergence of interest hypothesis, suggesting that a firm's market valuation rises as its managers own an increasingly large portion of the firm. To align the interest of owners with that of management, managers should be converted into owners via stock ownership. The paper addresses a topical issue regarding pay and performance and the effect of the financial crisis in the insurance industry.

Details

Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0307-4358

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Case study
Publication date: 3 January 2017

Miranda Lam, Hongtao Guo and Paul McGee

Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial…

Abstract

Synopsis

Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easily recognized by Tom, who preferred to pay all expenses by cash rather than credit. However, the bookkeeper had not been separating operating from non-operating activities, and had been using multiple accounts to record the same or similar costs. Therefore, the current income statement and balance sheet were not appropriately categorized and organized. In addition, since the bookkeeper was not a tax account, business expenses had been mixed with Tom Gould’s personal expenses on the income statement. There were no adjustment to the income statement after the tax accountant identified non-qualifying expenses when preparing tax filing. As Tom and his wife were considering turning over more day to day operations to his son and hiring a non-family member as a manager to help his son, he would need the books to provide an accurate picture of the business.

Research methodology

Primary source materials included interviews with the owner, Thomas Gould, his son, Michael Gould, and their Accountant, Tom Mallas. Secondary source materials included monthly and annual financial data from QuickBooks (monthly data are available upon request but are not relevant to the case discussion). Other secondary source materials included geographic, economic, industry, and competitors’ information.

Relevant courses and levels

This case is well suited for an introductory level undergraduate financial accounting course, after accrual accounting and accounting information systems (accounting cycles) have been introduced. When analyzing this case, students will apply concepts and principles of financial statement preparation. The case is also appropriate to serve as a review of accrual accounting, and of income statement and balance sheet preparation at the beginning of an intermediate level financial accounting course. Students can be asked to reformat the income statement from the single-step format to the multiple-step format. By working through financial statements with common errors found in small businesses, students can practice identifying these errors, thus providing a review of the various sections of the income statement and prepare students for more in-depth discussions of each section. In a tax course, this case can stimulate discussions on non-qualifying expenses and common shortcomings in small business accounting.

Details

The CASE Journal, vol. 13 no. 1
Type: Case Study
ISSN: 1544-9106

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Book part
Publication date: 16 August 2016

Maia Carter Hallward and Crystal Armstrong

Social media platforms are increasingly receiving attention as legitimate locations for civil society discourse and social movement mobilization. Initial work by Lovejoy…

Abstract

Social media platforms are increasingly receiving attention as legitimate locations for civil society discourse and social movement mobilization. Initial work by Lovejoy and Saxton suggests NGOs use digital platforms such as Twitter to engage their constituencies through information dissemination, community building, and mobilization to action. Here, we explore the applicability of Lovejoy and Saxton’s communicative functions framework to resistance movement behavior by exploring two examples of digital engagement in political conflict. Through content analysis of tweets using hashtag indicators #BDS and #ICC4Israel collected during the spring of 2015, we affirm Lovejoy and Saxton’s findings that information dissemination is the most prevalent communication function for grassroots and institutionally grounded movements. Further, we find that informational tweets in our sample often provide information about grievances, and therefore propose an expansion of the framework to accommodate tweets that may be more common in resistance movements than in NGO communication. In addition to general findings about the communicative functions framework, the content analysis yielded several findings specific to the resistance movements studied. Notably, we find that #BDS and #ICC4Israel tweets are overwhelmingly nonviolent, and that sentiment is generally favorable across both hashtags, with the exception of tweets focusing on academic boycott, which were more ambiguous.

Details

Narratives of Identity in Social Movements, Conflicts and Change
Type: Book
ISBN: 978-1-78635-078-7

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Article
Publication date: 15 May 2017

Tingting Mei, Qiankun Wang, Yaping Xiao and Mi Yang

The purpose of this paper is to study the rent-seeking behavior of stakeholders in construction projects and to provide a reference for further studies on collaboration in…

Abstract

Purpose

The purpose of this paper is to study the rent-seeking behavior of stakeholders in construction projects and to provide a reference for further studies on collaboration in China, which could thus improve the collaborative management in construction and reduce the waste of resources.

Design/methodology/approach

In this paper, the authors discuss and analyze the current situation of rent-seeking behavior in infrastructure construction projects, integrated project delivery (IPD), and the application of a building information model (BIM) in China. The authors analyze the collusive behavior between the supervision department and the contractor via the rent-seeking model on the basis of the game theory and present that BIM and IPD have a positive impact on rent-seeking activities of construction projects. The key factors influencing the rent-seeking activities from the perspective of the owner are studied via a questionnaire survey.

Findings

The research status of IPD in China includes the application of IPD, IPD collaborative management and the combination of lean construction (LC), IPD and BIM. The enthusiasm of the adoption of BIM and IPD is higher for design institute, construction units, research institutions and universities. The findings indicate that the owner appears to have a significant influence on stakeholders in construction projects, such as supervising efficiency, rewards and punishment. Therefore, the results also demonstrate that the construction project based on BIM and IPD can effectively avoid the rent-seeking activities of the participants.

Research limitations/implications

The findings are primarily based on questionnaire data originated from Central China; hence there are some limitations that are worth noting.

Practical implications

First, it provides compelling data evidence for the adoption of BIM and IPD in China. Second, it paves a solid foundation for the behavior of stakeholders in construction projects based on BIM and IPD.

Originality/value

In this paper, a game model of contractor, supervisor and owner is established, and a preliminary attempt is made to introduce BIM and IPD into the model for the behavioral research of participants.

Details

Engineering, Construction and Architectural Management, vol. 24 no. 3
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 8 October 2019

Long Thang Van Nguyen, Rajkishore Nayak, Jerry Watkins and Phuong Ngoc Duy Nguyen

This paper aims to identify and discuss selected reasons for social media disengagement (SMD). Drawing upon two-factor theory, it is argued that the determinants of…

Abstract

Purpose

This paper aims to identify and discuss selected reasons for social media disengagement (SMD). Drawing upon two-factor theory, it is argued that the determinants of consumer disengagement may be different from those that enable consumer engagement. Accordingly, extrinsic factors of social media experiences (SMEs), subjective norms (SN), perceived anonymity (PA) and perceived credibility (PC) trigger previously engaged consumers to terminate their interactions with the brand on social media.

Design/methodology/approach

A quantitative survey targeting young members from one of the largest social media communities in Vietnam was used in 2018. A total of 387 completed questionnaires were used for data analysis using covariance-based structural equation modeling.

Findings

Results reveal that PC is the main driver of SMD. Moreover, PA, SME and SN are indirectly related to SMD via PC.

Practical implications

The study provides some strategic recommendations for brand managers to re-design user interaction with social media brand pages to improve consumer retention and minimize consumer disengagement.

Originality/value

While consumer engagement with social media has received much attention from practitioners and academics, a research gap exists around the “dark side” of consumer engagement in which consumers can disengage from their relationship with brand on social media. This disengagement can lead ultimately to the termination of the relationship between the consumer and the brand. This research contributes to marketing literature by providing empirical evidence for relevant constructs driving consumer disengagement from the brand’s social media pages.

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Article
Publication date: 1 October 2018

Anoop Vasu, Jerry Chung, Cory Padfield and Ravi Desai

The brake reaction test performed on a rear axle assembly revealed that the brake flange weld could not sustain the load needed to pass the minimum requirement of the…

Abstract

Purpose

The brake reaction test performed on a rear axle assembly revealed that the brake flange weld could not sustain the load needed to pass the minimum requirement of the test. Evaluation of the failure mode indicated that the fracture of the weld originated at the root of the weld and cracked through the fusion zone of the weld instead of cracking through base material (toe failure). The paper aims to discuss these issues.

Design/methodology/approach

A computational methodology is presented to quantify the critical parameters to prevent throat failure. The torsion dominated loading created high in-plane shear stress on the weld which can contribute significantly to the premature failure.

Findings

The failure through the fusion zone, often termed as weld throat/root failure, was not accounted for during the design phase by numerical simulation which led to the wrong conclusion that the design will pass the test requirement. Although weld sizing and weld penetration depth can explain such unexpected failure modes, fatigue life of this particular failure was still over-predicted using the Master SN curve formulation of structural stress approach which is well established for Mode I type of failure. Accounting for the shear component in the structural stress approach led to good correlation with the test specimen. Weld throat depth is a significant parameter contributing to throat failure.

Practical implications

The failure of the weld joining the brake flange and the tube of an axle is a high severity failure mode which can result in loss of vehicle control and injury or death and hence the failure should be prevented at any cost.

Originality/value

Most of the previous work of welded components relates to Mode I loading. There is very few research performed to discuss the Mode III loading and failure. This research illustrates the importance of considering the throat failure mode and quantifies the weld parameters to prevent such failures in design applications.

Details

International Journal of Structural Integrity, vol. 9 no. 5
Type: Research Article
ISSN: 1757-9864

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Book part
Publication date: 26 April 2014

Nikolaos Giannellis and Georgios P. Kouretas

The aim of this study is to examine whether China’s exchange rate follows an equilibrium process and consequently to answer the question of whether or not China’s…

Abstract

Purpose

The aim of this study is to examine whether China’s exchange rate follows an equilibrium process and consequently to answer the question of whether or not China’s international competitiveness fluctuates in consistency with equilibrium.

Design/methodology/approach

The theoretical background of the paper relies on the Purchasing Power Parity (PPP) hypothesis, while the econometric methodology is mainly based on a nonlinear two-regime Threshold Autoregressive (TAR) unit root test.

Findings

The main finding is that China’s price competitiveness was not constantly following a disequilibrium process. The two-regime threshold model shows that PPP equilibrium was confirmed in periods of relatively high – compared to the estimated threshold – rate of real yuan appreciation. Moreover, it is implied that the fixed exchange rate regime cannot ensure external balance since it can neither establish equilibrium in the foreign exchange market, nor confirm that China’s international competitiveness adjustment follows an equilibrium process.

Practical implications

The results do not imply that China acts as a currency manipulator. However, a main policy implication of the paper is that China should continue appreciating the yuan to establish external balance.

Originality/value

This paper is the first which accounts for a nonlinear two-regime process toward a threshold, which is defined to be the rate of change in China’s international competitiveness. Consequently, the paper draws attention to the role of China’s international competiveness in accepting the PPP hypothesis.

Details

Macroeconomic Analysis and International Finance
Type: Book
ISBN: 978-1-78350-756-6

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