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1 – 10 of 61Although the extant literature widely recognizes the impact of corporate culture on performance, such findings are either speculative or mostly based on US companies, thus may not…
Abstract
Although the extant literature widely recognizes the impact of corporate culture on performance, such findings are either speculative or mostly based on US companies, thus may not be generalisable to other national settings. In addition, while industry effect is considered in a few studies, its combined effect with other factors on performance has not been explored. This study modifies the existing model of corporate culture on performance by adding industry effect to the model. This is also the first study that tests such a relationship in a Middle East setting. Due to its unique culture, data collection in the Middle East region has been difficult if not impossible. More research in this region is needed since most of it is still in its infancy. This study investigates firms in Bahrain, the financial hub of the Arab World, to shed some insight onto this region. The results confirm a positive relation between Culture and performance and marginal industry effect between banks and hotels.
F. Johnny Deng, Kamal M. Haddad and Paul D. Harrison
This study aims to advance the understanding, in a cross‐cultural context, of the roles that ethical vs. self‐interest considerations play in project continuation decisions…
Abstract
This study aims to advance the understanding, in a cross‐cultural context, of the roles that ethical vs. self‐interest considerations play in project continuation decisions. Fifty‐eight executive MBA students from the People’s Republic of China (PRC) completed a project continuation decision using an instrument previously employed by Harrell and Harrison (1994) on U.S. subjects, and Harrison, Chow, Wu and Harrell (1999) on Chinese nationals from Taiwan. Results indicated that while the PRC subjects generally had a lower tendency than these other groups to continue an unprofitable project, they still tended towards continuance. Further analysis revealed that the PRC subjects’ decisions were motivated by an emphasis on their self‐interest as well as ethical considerations. The role of self interests in the PRC subjects’ decisions seems consistent with recent claims that China’s new market ethic is shifting people towards emphasizing their own economic welfare over that of the collective entity. Also of substantive interest was that as compared to their U.S. counterparts, the PRC subjects’ ethical reasoning had a different structure. The relative impacts of their ethical reasoning dimensions also differed from those from their U.S. counterparts.
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Chee W. Chow, Kamal M. Haddad and Anne Wu
This study contributes exploratory evidence on the relationships between corporate culture and company size, competitive environment and corporate performance in the U.S. and…
Abstract
This study contributes exploratory evidence on the relationships between corporate culture and company size, competitive environment and corporate performance in the U.S. and Taiwan. The findings indicate that environmental uncertainty – one aspect of industry dynamics – failed to uncover any widespread effects of this variable on Taiwanese firms’ corporate culture. In contrast, not only did we find that the corporate cultural aspects most valued differed from country to country, but that they related to corporate performance in different ways.
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Kamal Haddad, Gangaram Singh, Don Sciglimpaglia and Hung Chan
– The purpose of this study is to examine the relevance and limitations of using a top journal approach as a proxy for an article's value or contribution.
Abstract
Purpose
The purpose of this study is to examine the relevance and limitations of using a top journal approach as a proxy for an article's value or contribution.
Design/methodology/approach
The authors determined the citations for all articles published in 2001 and 2003 in 26 key marketing journals included in the Social Science Citation Index and 50 journals included in Google Scholar to rate the impact of a specific article. They also assessed these articles to examine the source of citations, as a way of measuring impact.
Findings
This study indicates that articles published in the journals most often considered the top three or four in marketing are cited by others significantly more often than the ones published in the other journals. However, the authors found substantial misclassification errors from using publications in these “top” journals to infer a top article status across three different criteria for defining a top article.
Originality/value
These findings strongly support the need to evaluate each article on its own merits, rather than abdicating this responsibility by using journal ranking as a proxy for an article's value or contribution.
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Y. Helio Yang, Kamal Haddad and Chee W. Chow
Reviews the literature on capacity planning at strategic, tactical and operational levels but points out that, in practice, many enterprise resource planning systems make…
Abstract
Reviews the literature on capacity planning at strategic, tactical and operational levels but points out that, in practice, many enterprise resource planning systems make unrealistic assumptions for production planning; and the advanced production software packages which can deal with uncertainty are both complex and expensive. Uses a theoretical company to demonstrate how a normal Excel spreadsheet can be used in conjunction with a common add‐on package (@RISK) to improve analysis and run Monte Carlo simulations as a basis for decision making. Compares the results produced with standard spreadsheet analysis and discusses the additional financial and operational insights they provide into the implications of different capacity levels under conditions of uncertainty. Warns that the validity of the simulation depends on the quality of the data and model; and that human judgement is still required to actually make a decision.
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Paul D Harrison, Kamal Haddad and Adrian Harrell
Prior escalation research (Harrison & Harrell, 1993; Harrell & Harrison, 1994) has supported the prediction that when a project manager has private information and an incentive to…
Abstract
Prior escalation research (Harrison & Harrell, 1993; Harrell & Harrison, 1994) has supported the prediction that when a project manager has private information and an incentive to shirk (i.e. To protect his/her reputation) he/she will have a greater tendency to continue an unprofitable project than a manager who faces only one or neither of these conditions. Harrison et al. (1999) extended this line of research across cultures to Chinese nationals in Taiwan. The purpose of this paper is to extend the cross-national direction of this line of research by: (1) determining if Mexican nationals who have private information and an incentive to shirk have this same general propensity to continue an unprofitable project when compared to Mexican nationals who experience neither condition, and (2) comparing this general tendency with a sample of U.S. Subjects. The results of this study indicate that the Mexican subjects in the private information, incentive to shirk group also had a tendency to continue unprofitable projects at a rate similar to their U.S. Counterparts. The implications of these results are discussed.
Chung‐Ching Chiu, Chih‐Hung Tsai and Yi‐Chan Chung
In the early industrial age which with high intensity of machine and labor, using financial measurement index was good enough to tie in company’s mechanization and philosophy of…
Abstract
In the early industrial age which with high intensity of machine and labor, using financial measurement index was good enough to tie in company’s mechanization and philosophy of management and been in efficiency. But being comply with “New Economic age,” a new economic environment is full of knowledge and information, the enterprise competition had changed from tangible assets, plants to intangible innovation ability of knowledge. As recognizing the new tendency by enterprise, they value gradually the growth and influence from learning. Practice of organization learning not only needs firm structure and be in coordination with both hardware and software, but also needs an affect measurement model to offer enterprise to estimate learning performance. It’s a good instrument of financial performance measure mold in the past years, But it’s for measuring the past, couldn’t formulate enterprise trend to future, hard to estimate investment for future, such as development of products, organization learning, knowledge management etc, as which intangible assets and knowledge ability just the key factors of being win around competition environment in the future. In 1992, Kaplan and Norton brought up Balance Scorecard (BSC) on Harvard Business Review, as an instrument helping enterprise to measure performance, which is being considered to be a most influence management instrument. It added non‐financial index such as customer, internal process and learning growth besides traditional financial index, as offering enterprise an index to measure and manage intangible assets and intellectual property. As being aware of organization learning is hard to be ignored in the new economic age, this research is based on learning and growth of BSC, and citing one national material company try to let the most difficult measurement performance of organization learning, to be estimate through BSC, analyze of factor and individual case, to discuss the company how to make the related strategy and vision of organization learning to develop learning and growth of the structure of BSC, subject the matter of out put factors to be discussed, and measure the outcomes as a result of research. The research affect offers (1) the base implement procedure of carrying out BSC; (2) the reference of formulating measurement index while enterprise using BSC to estimate performance of organization learning; (3) the possibility bottleneck maybe forcing while carrying out BSC, to be an improvement or preventive for enterprise.
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Marc J. Epstein and John Y. Lee
This volume of Advances in Management Accounting begins with an article by C. J. McNair, Lidija Polutnik, Holly H. Johnston, Jason Augustyn and Charles R. Thomas on shifting…
Abstract
This volume of Advances in Management Accounting begins with an article by C. J. McNair, Lidija Polutnik, Holly H. Johnston, Jason Augustyn and Charles R. Thomas on shifting perspectives involving accounting, visibility, and management action. The article attempts to determine whether or not the accounting abstraction appears to dominate the manager’s perceptions of the physical reality of the firm’s utilization of its physical assets. The article then looks at whether changes in the accounting abstraction (e.g. the addition of capacity cost management reports and measurements) lead to changes in how managers perceive and use their physical assets. Using a cognitive decision-making structure developed by Wagenaar et al. (1995), this study explores the interplay between the structure and nature of capacity reporting (the surface structure of the decision) and the subsequent analysis and choice of managers within the firm (the deep structure of the decision).