Search results

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.

The purpose of this paper is to explore the influence of a physician’s prosocial behavior on a patient's choices in the online health community (OHC) context. Moreover, the authors explore how such effects differ across different online word-of-mouth (WOM) and professional titles.

Guided by the motivation, opportunity and ability (MOA) framework, this paper develops hypotheses and an econometric model. Then this paper used spline regression to test hypotheses on 6,204 physicians at The Good Doctor (www.Haodf.com), which is one of the largest Chinese OHCs. The authors conducted the propensity score matching and difference-in-difference method (PSM-DID) to address the concern about the bias caused by possible endogeneity concerns.

The authors’ results show that a physician’s prosocial behavior improves a patient's choice only when the strength of a physician’s prosocial behavior is below the tipping point. In addition, the influence of a physician’s prosocial behavior is heterogeneous for physicians with different online WOM and professional titles. For physicians with higher online WOM, the effect of a physician's prosocial behaviors on a patient's choice is positive, while for physicians with lower online WOM, a physician’s prosocial behavior has no impact on a patient’s choice. For physicians with higher professional titles, the quantity of a physician’s prosocial behavior has a positive impact on a patient’s choice, while for physicians with lower professional titles the quality of a physician’s prosocial behavior has a positive impact on a patient’s choice.

This study contributes new knowledge and provides new perspectives to study a patient's choice by addressing the importance of physician's prosocial behavior. With the effort of explicitly explaining the complex mechanisms, this study encourages physicians' engagement in a physician’s prosocial behavior and gives some implications on how to perform the behaviors strategically.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

The purpose of this study is to examine whether the institutional environment influences auditor reporting.

This study employs China's anti-corruption campaign as an exogenous shock to its institutional environment and compares auditors' issuance of modified audit opinions (MAOs) to small-profit clients before and during the campaign.

This study documents that small-profit clients were more likely to receive MAOs during the anti-corruption campaign period than before, indicating that auditors issued more conservative audit opinions to small-profit clients because of the anti-corruption campaign. Additionally, this study finds that increased auditor conservatism was more pronounced for auditors of large clients.

This study suggests that a weak institutional environment adversely affects auditor conservatism. This offers valuable insights for governments and regulators to improve the audit environment and for audit firms to enhance auditors' integrity and independence.

This study contributes to the research on institutional environments and auditing by observing a unique exogenous event.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.