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The purpose of this paper is to revisit the disastrous DaimlerChrysler AG takeover episode from 1998 to 2007 in order to arrive at a more comprehensive explanation of this and other merger and takeover failures based on institutional theory.

The case study is based on various secondary sources of information and on the insights that one of the authors gained from working for 14 years in various positions for Daimler-Benz and DaimlerChrysler.

DaimlerChrysler failed because top management made mistakes in trying to globalize the company. They were unable to realize possible synergies between the two companies, which brought complementary resources into the merger. Furthermore, they did not account for the institutional embeddedness of strategies when they adopted lean production globally, diffused the production system developed in Germany to other parts of the world and tried to implement a global stock enlisted in New York and Frankfurt. The underlying theoretical framework is relevant for other merger and acquisition cases. It features institutional embeddedness, path dependency and institutional arbitrage.

The paper develops an institutional perspective on DaimlerChrysler and on cross-border merger and acquisition failure more generally. The perspective is organized around the varieties-of-capitalism approach. This contribution is important because there is increasing dissatisfaction with the dominant explanation of cross-border merger and acquisition failure, which is based on the allegedly failed management of culture “clashes.”

Using semantic differential ratings of evaluation, potency and activity of American and German undergraduates, I will test the general hypothesis that if both cultures agree on the sexual‐ erotic denotation of sentiments, sentiments will differ disproportional in their affective representations. It will be demonstrated that there is an interconnection of role‐identities and emotions. Affective representation between sexual role‐ identities differs in German and American culture. Emotions associated with sexual‐erotic role‐identities have a deviant and violent quality for Americans. The same role‐identities associate with emotions of impression and passion for German subjects.

Heterogeneous employee preferences may encumber employers' attempts to standardize expatriate compensation packages. The purpose of this paper is to outline an empirical approach that informs employers about their employees' preferences concerning an international assignment.

Utility theory and conjoint measurement techniques are applied. Employees, it is argued, derive utility from the multiple characteristics of the assignment in terms of working conditions, career prospects, and living conditions. Employees perceive that utility relative to their country‐specific status quo. Such preferences may be measured with conjoint analysis.

To illustrate the methodology, German and Spanish employees in one company were given the scenario of an assignment in the USA. Measured preferences, though partly heterogeneous, were systematically related to the home country's institutional and cultural environment (societal effect).

More countries should be included in future studies. Studies of this kind may be related to the concepts of institutional and cultural distance.

Based on these findings, worldwide policies and procedures on expatriate compensation packages may be formulated to strike a better balance between standardization and the needs of a heterogeneous global workforce.

The paper presents a first systematic model of the preferences that guide the employee decision to accept or decline an international assignment, and it illustrates how these preferences can be measured.

The purpose of this paper is to examine the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community, at that time, almost entirely located in the USA and the UK. For academics outside the networks of accounting research publication in these countries, there were significant, but not insurmountable obstacles to conducting and publishing accounting research. We examine how these obstacles could be overcome, using the notion of “trials of strength” to trace the efforts of Chambers in wrestling with intellectual issues arising from post-war inflation, acquiring accounting literature from abroad and publishing his endeavours.

The article uses actor-network theory to provide an analytical structure for a “counter-narrative” history firmly grounded in the archives.

Documents from the R. J. Chambers Archive at the University of Sydney form the empirical basis for a narrative that portrays accounting research as a diverse process driven as much by circumstances – such as geographical location, access to accounting literature and personal connections – as the merits of the intellectual arguments.

Although the historical details are specific to the case being studied, the article provides insights into the challenges faced by researchers on the outside of international research networks in achieving recognition and in participating in academic debates.

The findings of this article can provide guidance and inspiration to accounting researchers attempting to participate in wider academic communities.

The article uses documents from perhaps the most extensive archive relating to an individual accounting academic. It examines the process of academic research in accounting in terms of the material context in which such research takes place, whereas most discussions have focussed on the underlying ideas and concepts, abstracted from the context in which they emerge.

This paper analyzes the careers of 230 professional judges in the German labor court system. Judges who are promoted early for the first time – “fast starters” – are more likely to be promoted for the second time. Fast starters, however, do not achieve a second promotion earlier – there is no evidence of a fast career track. Furthermore, judges who publish scientific books or papers are more likely to be promoted for the second time. Hence, careers neither are random nor do they follow bureaucratic criteria such as seniority. They can be understood as the outcome of a succession of tournaments for promotion that sustains career prospects both for “fast starters” and for “late bloomers”. Implications for judicial incentives and the quality of matching of judges with judicial offices are inferred.

For women in leadership, managing work and life obligations is essential, especially when leading in male dominated occupations such as STEM. This study examined social support and work-family integration/blurring to determine how women in leadership perceived these dynamics. By surveying STEM women leaders, this research explored work-life strategies and support resources used by women leaders to balance their work and non-work domains and promote their roles as leaders. Women leaders indicated difficulty delineating between work and personal roles and recognized informational and emotional support as most significant to their roles as leaders. Findings also indicated that most support came from spouses/significant others, female co-workers, and mentors outside the organization, respectively. These sources provided the support needed to maintain and progress in their roles as women leaders.

Discusses the results from an empirical study that investigated potential career frustrations and concerns of women in distribution, defined as female marketing and logistics professionals. In general, both groups of respondents have some reservations about career opportunities in their respective fields. Moreover, perceptions about career opportunities appear to be influenced by personal demographic characteristics such as education and managerial status. The results also suggest that education and continuous learning are crucial for a successful career in distribution.

This study aims to verify the dimensions of perceived quality of services which influence the satisfaction of accounting firm clients and verifies whether customer satisfaction influences loyalty and word-of-mouth recommendations.

A model is proposed and tested using a survey of 292 accounting firm clients; structural equation modeling and partial least squares are used for data analysis.

The constructs of internal policies, personal relationships and trust influence the satisfaction of accounting firm clients which directly influences word-of-mouth recommendations and customer loyalty; however, the constructs of physical aspects and problem solving have no influence on satisfaction.

The main contribution to the accounting field is an identification of the aspects in which firms should invest to deliver quality to clients. The development of internal policies, personal relationships and trust can lead to more satisfied clients, resulting in loyalty and word-of-mouth recommendations. These are novel results within the literature and can guide accounting firms toward better performance.

This study is justified by the fact that accounting firms must adapt to the new environment and the new requirements of the accounting field and look for solutions that follow the progress of financial and managerial accounting, primarily with regard to service quality, satisfaction, loyalty and word-of-mouth recommendations. We also introduce a new scale to reveal novelties which cannot be observed using traditional service quality scales. This is another important contribution to the quality of accounting services.

This study aims to investigate the mediating role of organizational subculture between job satisfaction, organizational commitment (dependent variables) and leadership, culture (independent variables) in health care organizations.

A survey on nurses from 26 wards from various types of hospital was used. A total of 251 usable returns were collected for the analysis (i.e. response rate of 63 per cent). Structural equation analysis was conducted to obtain the best fit model and to determine the direction of the causal effect between job satisfaction and commitment, and the role of subculture as a mediating variable, between commitment of its other antecedents.

Comparisons with alternative models confirmed satisfaction as an antecedent of commitment and the role of subculture as a mediating variable. The results of this study contribute to the clarification of the causal relations of the antecedents of commitment, and highlight the important role of local leadership and subculture in determining employees' job satisfaction and commitment.

The results of this study should not be generalized to other industries and other national cultural context. Furthermore, a longitudinal study may be necessary to determine the causal relationship of variables used in this study.

The findings could provide managers with valuable insight to focus their limited resources on improving the level of organizational commitment via the mediating role of organizational culture.

The research findings provide managers with a new lens to examine organizational culture using the three perspectives of: bureaucratic, supportive, and innovative. Furthermore, the results could renew interest in developing other organizational subculture models that determine the relationship between organizational subculture and commitment