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This paper argues that performance evaluation is a major element of preserving the status quo of gender differences in public accounting organizations. Performance evaluation is problematized as part of several broader themes in order to more fully appreciate its importance within careers and the gender patterning of organizations. Results of a study involving reactions to a hypothetical staff auditor in charge of an over‐budget audit engagement reveal significant gender differences. Implications for the gender neutrality of career management by large public accounting firms are drawn.

This paper aims to, using evidence from a former office of the public accounting firm Arthur Andersen, to study the importance of the relational content and structure of individuals’ social connections as they transitioned to subsequent employment. The paper also examines the maintenance of their social networks through time. Implications for careers in the accounting field are offered. Practicing accountants’ connections with other individuals have often been recognized as an important resource that influences career success. However, these social networks have escaped systematic academic study in accounting.

Social network analysis, built on survey data.

The results show that who one was connected to in a previous employment was more important than one’s overall network position when deciding whether to stay or exit public accounting. However those who exited public accounting did not demonstrate a handicap in maintaining network structures after the disbanding of the firm.

This study is limited to firm members, and to a single office of a firm. Social network analysis was used as a research tool for the sociology of public accounting.

Implications are for careers in public accounting, and the management of human resources in public accounting is offered.

The paper has implications for the successfulness of professional service provision in a general sense.

Almost a decade of social connection is studied with a method that has not appeared in the discipline but is well regarded in management studies.

A dynamic econometric model of wine auctions is estimated to measure the informational signalling impact of a wine critic on the return to the investment in fine wines. United States data suggests that critic Robert Parker is an influencer on the auction price of Bordeaux wines. Furthermore it appears that American buyers look toward the much larger European market in order to establish values. In doing so they may be able to mitigate the effects of asymmetric information.

This study contributes to existing scholarship on democratic education by focusing explicitly on the affective dynamics of teaching with and for discussion. More specifically, the purpose of this research is to critically analyze the first author’s efforts to address the role of emotion in democratic dialogue within the context of classroom-based discussions and the work of preparing future social studies educators for their role as discussion facilitators. We found that despite the instructor’s stated goals and her efforts to teach about the constructive role of emotion in learning to communicate across difference, overall, students continued to judge dispassionate and disembodied speech acts as appropriate, while expressions of anger, frustration, or exaspe-ration were judged inappropriate. More specifically, if a female student spoke with anger or frustration during class discussions, her concerns, ideas, and questions tended to be ridiculed, ignored, or dismissed, while the same emotional rule did not apply to male students. If our intent is to facilitate communication across difference, we must actively attend to the ways in which social hierarchies inform discussion by carefully considering how emotional expression and experiences are positioned.

With ever‐increasing competitive pressures, growing numbers of firms use electronic procurement (e‐procurement) in an attempt to reduce costs and increase profitability. Academicians and practitioners alike agree that one of the most important benefits of e‐procurement is its ability to facilitate integration within the firm and across the supply chain. However, there is much to be discovered about the prevalence of actual implementation of e‐procurement. The purpose of this study is to empirically examine the extent to which firms operating in diverse industries use nine different e‐procurement tools that differ in their ability to facilitate supply chain integration. The survey data were provided by a sample of 142 members of the Institute for Supply Management (ISM). Factor analysis revealed that the group of nine e‐procurement tools could be categorized into two types: basic, single‐process tools and integrative tools. A t‐test of the mean differences between each type of e‐procurement tool revealed that firms used basic, single‐process tools to a greater extent than they used integrative forms of e‐procurement. To further explore firms’ use of e‐procurement, we attempted to ascertain whether the industry in which a firm operates impacts use. Logistic regression revealed that firm sector has an effect on the use of integrative eprocurement tools, with firms operating in the petroleum and the transportation equipment sectors being less likely to use them than their manufacturing counterparts. These findings are important, as previous research indicates that effective supply chain integration is associated with improvements in production planning, inventory management, distribution, and overall supply chain performance.

The product life cycle has been a widely recognized tool for studying overall market behavior and estimating growth potential. Its most common application has been in the decision whether to expand manufacturing capacities. The product life cycle can also be used as a tool for evaluating and enhancing channels of distribution.

Examines the trend in productivity improvement and the concurrent increase in stress‐related incapacity. Hypothesises a possible connection between productivity improvement techniques and stress, focusing on a number of studies examining stress in the workplace, the relationship between new technologies and stress, and socio‐technical systems and stress. Concludes with recommendations for reducing the adverse effects of stress.

For the continued vitality and success of small businesses, it is important to gain a deeper understanding of the effective behaviors of small business owners. The main purpose of this paper is to further the understanding of the relational leadership framework as used by a successful small business owner.

Data on the small business owner participating in this study were gathered via formal and informal interviews.

Results of this paper suggest that the profit potential of an organization as well as employee retention can be improved through leadership that embraces the five key components of the relational leadership framework: inclusiveness, empowerment, purposefulness, ethics, and process‐orientation.

Given the challenges of owning and operating a small firm in today's competitive business climate, it is worthwhile for entrepreneurs to use this case study as an example in effectively managing their organizations.

An important contribution of this paper is the identification of strategies related to the relational leadership framework as applied to the small business environment.

The purpose of this paper is to compare and integrate leader-member exchange (LMX) and leader identification (LID) as concurrently functioning mediators between three leadership styles (individual-focused transformational, contingent reward, and benevolent paternalistic) and two citizenship behaviors (helping and taking charge).

Data included 395 stable, independent leader-follower dyads from numerous Chinese organizations. Partial least squares structural equation modeling and relative weight analysis were used in data analyses.

In established, steady-state leader-member alliances, LMX was the dominant explanation between various leadership styles and helping; whereas LID explained leadership effects on taking charge. Three-stage indirect effects of leadership-LMX-LID-taking charge were found. Also, LMX and LID related to the three focal leadership styles in distinct ways.

Limitations include cross-sectional data. Strengths include a large, multi-source field sample. Implications include that LMX and LID provide different prosocial motivations; LMX indirectly engenders stronger other-orientation through LID; and the nature of indirect leadership effects via LID is more sensitive to the nature of the focal leadership styles. LMX and LID together provide a package of prosocial motivations.

Leaders interested in increasing employees’ helping vs taking charge behaviors can be more effective by understanding the different motivational potentials of LMX vs LID. Leaders also need to choose appropriate behavioral styles when they activate LMX vis-à-vis LID.

This study integrates multiple leadership theories to provide a nuanced account of how social exchange and self-concept explain leadership at the interpersonal level when leadership styles, LMX, and LID are stable.

Managers and leaders are faced with organizational decisions that impact policies and procedures every day. Managers and leaders in this post‐Enron era are required to make decisions that support the fair and ethical treatment of employees, and act in ways that are perceived as ethical and responsible. There is a pressing need to develop strategies for increasing organizational justice and promoting responsible decision‐making.

We begin with a discussion of leadership, emphasizing the difference between transactional and transformational leadership. We then go on to describe different decision‐making styles that have been validated by research and put into practice in many organizations. Next we examine the nature of organizational justice and how attention to justice issues has both theoretical and practical significance. Following these discussions, we present an integrative model of leadership, decision‐making, and justice.

We demonstrate, with real‐world examples and practical scenarios, how this model can be used to create a “great” company or “best” organization.

Although many of the suggestions and recommendations are based on the best evidence to date, future studies should focus on the connections between traditional measures of effectiveness (e.g. profit, productivity, competitiveness) and the qualities of leadership, decision processes, and justice addressed in this paper.

This article describes strategies for improving morale, exercising strong leadership, making critical decisions, increasing performance, and promoting a positive corporate image.

The paper presents a new look at the relationships among leadership, decision‐making and justice. The article has value to business, corporate, and agency leaders who desire improvements to their organizations using a strategy that focuses on sound judgment and a just and responsible outcome.