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1 – 10 of 12Peter W. Turnbull and Noreen E. Parsons
Addresses the issue of the adoption of generic drugs by generalmedical practitioners in the National Health Service in England. Theadoption and buyer behaviour of GPs is of…
Abstract
Addresses the issue of the adoption of generic drugs by general medical practitioners in the National Health Service in England. The adoption and buyer behaviour of GPs is of central importance to the pharmaceutical industry and to the Government. Reports research based on the theories of perceived risk and work simplification, set in the context of the growing pressure on doctors to contain total prescribing costs. Based on the findings of in‐depth research interviews with 39 GPs, concludes that perceived risk on the part of the GP is a significant determinant of generic drug adoption and that the desire to simplify work load decisions is also important.
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Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional…
Abstract
Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.
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Stacey Kaden, Gary Peters, Juan Manuel Sanchez and Gary M. Fleischman
The authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.
Abstract
Purpose
The authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.
Design/methodology/approach
Employing a maximum archival sample of 44,807 observations from US Form 990s, the authors comprehensively assess the extent that high relative NFP CEO compensation is associated with decreases in future contributions.
Findings
The authors find that donors and grantors react negatively to high relative CEO compensation but do not react adversely to high absolute executive compensation. Contributors seem to take issue with CEO compensation when they perceive it absorbs a relatively large portion of the organizations’ total expenses, which may hinder the NFP’s mission. Additional findings suggest that excess cash held by the NFP significantly exacerbates the negative baseline relationship between future contributions and high relative CEO compensation. Finally, both individual donors and professional grantors are sensitive to cash NFP CEO compensation levels, but grantors are more sensitive to CEO noncash compensation.
Research limitations/implications
The authors’ data are focused on larger NFP organizations, so this limits the generalizability of the study. Furthermore, survivorship bias potentially influences their time-series investigations because a current year large-scale decrease in funding due to high relative CEO compensation may cause some NFP firms to drop out of the sample the following year due to significant funding reductions.
Originality/value
The study makes three noteworthy contributions to the literature. First, the study documents that the negative association between high relative CEO compensation levels and future donor and grantor contributions is much more widespread than previous literature suggested. Second, the authors document that high relative CEO compensation levels that trigger reductions in future contributions are significantly exacerbated by excess cash held by the NFP. Finally, the authors find that more sophisticated grantors are more sensitive to noncash CEO compensation levels as compared with donors.
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Barry M. Mitnick and Martin Lewison
Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of…
Abstract
Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of organizing systems for fidelity remains in its infancy. We use halakha, or Jewish law, as a model, together with the literature in sociology, economic anthropology, and economics on what it termed “middleman minorities,” and on what we have termed the Landa Problem, the problem of identifying a trustworthy economic exchange partner, to explore this issue.
The article contrasts the differing explanations for trustworthy behavior in these literatures, focusing on the widely referenced work of Avner Greif on the Jewish Maghribi merchants of the eleventh century. We challenge Greif’s argument that cheating among the Magribi was managed chiefly via a rational, self-interested reputational sanctioning system in the closed group of traders. Greif largely ignores a more compelling if potentially complementary argument, which we believe also finds support among the documentary evidence of the Cairo Geniza as reported by Goitein: that the behavior of the Maghribi reflected their deep beliefs and commitment to Jewish law, halakha.
Applying insights from this analysis, we present an explicit theory of heroic marginality, the production of extreme precautionary behaviors to ensure service to the principal.
Generalizing from the case of halakha, the article proposes the construct of a deep code, identifying five defining characteristics of such a code, and suggests that deep codes may act as facilitators of compliance. We also offer speculation on design features employing deep codes that may increase the likelihood of production of behaviors consistent with terminal values of the community.
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Deirdre O'Shea and Melrona Kirrane
The purpose of the paper is to focus on personal and social background factors as potential channels for the transmission of work related attitudes in young adults. The paper aims…
Abstract
Purpose
The purpose of the paper is to focus on personal and social background factors as potential channels for the transmission of work related attitudes in young adults. The paper aims to examine the extent to which gender, parental job type, job status, and education, as well as school experience, influence the development of attitudes towards work and family life.
Design/methodology/approach
The study comprised a quantitative (questionnaire based) survey with a sample of 782 final year undergraduate students attending various third level institutions in Ireland and the USA.
Findings
The results indicated that individuals who had grown up in traditional mixed families had more positive attitudes towards balancing work and home roles than did those who had grown up in traditional single earner families. Father's educational level also emerged as a significant factor in the career‐family attitudes of the participants.
Research limitations/implications
The results of this research indicate that young people have developed attitudes towards managing the work/family interface on entering the workforce, which they acquire through a social learning process. Limitations included the cross‐sectional nature of the design and future longitudinal research is needed.
Practical implications
Organizations and managers need to be aware of the well‐developed attitudes of new entrants in order to address early issues of psychological contract and person‐organizational fit, which have an impact on career success and career management.
Originality/value
The findings of the paper break new ground on the role of social learning on the formation of attitudes towards managing the work‐family interface. Such attitudes proceed to inform behavioral patterns and decisions in the harmonious management of the two domains.
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Alexis K.J. Barlow, Noreen Q. Siddiqui and Mike Mannion
Online shopping is unattractive to many people, because they prefer a fuller social interaction engaging senses other than sight and sound prevalent in most online shopping…
Abstract
Online shopping is unattractive to many people, because they prefer a fuller social interaction engaging senses other than sight and sound prevalent in most online shopping channels. Advances in information and communications technologies (ICTs) will permit online multi‐sensory engagement between people, and between people and products, providing opportunities for new marketing channels and enhancing existing marketing channels. The aim of this paper is to provide an overview for retail marketing managers of some developments in ICTs that will enhance the online shopping experience, so that they can make informed choices when designing their marketing strategies.
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Online retailing is continuing to grow at a time with many fashion brands are closing retail stores. Social media is now an essential component within the purchase journey of a…
Abstract
Online retailing is continuing to grow at a time with many fashion brands are closing retail stores. Social media is now an essential component within the purchase journey of a fashion consumer. As social media networks continue to develop transactional capabilities, this has giving rise to the expansion of social shopping. Fashion brands need to consider how best to optimise social shopping opportunities as an extension of the retail shopping experience. Reviewing developments within retailing, a conceptual model of social shopping is proposed, which places mobile technologies as central to the social shopping experience both on social media and in store.
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There are many different views and opinions held about the value of training. Some people, of course, reach the top without any formal training whatsoever and expect others to…
Abstract
There are many different views and opinions held about the value of training. Some people, of course, reach the top without any formal training whatsoever and expect others to do the same. This is all well and good if, presumably, you are able to train yourself. Most need the support of formally organized training courses or continuous learning, working on the assumption that there are always things to learn. It does not matter how old or experienced you are, there will always be a gap in your knowledge that requires attention. Beware the people who know it all as they will be the ones who have the blind spots and just cannot see trouble ahead. If these people are at the top of the organization and just happened to be in the right place at the right time, which could happen if an organization has been particluarly successful, then this could have disastrous consequences on the business. Business means change, and if you cannot cope or are not prepared to accept or adapt to this change, the end result is inevitable.
Noreen Clifford, Michael Morley and Patrick Gunnigle
Seeks to contribute to the flexibility debate by addressing the following research questions: What are the European trends pertaining to the use of part‐time workers? How has the…
Abstract
Seeks to contribute to the flexibility debate by addressing the following research questions: What are the European trends pertaining to the use of part‐time workers? How has the situation changed over the past three years? To what extent do organizational characteristics, such as size, unionization and sector, impact on the nature and extent of part‐time employment? Despite recent attempts by the European Union to bring to the fore the issue of working time, it has a rather long pedigree in labour management literature. The main arguments dictating the direction of change in working time arrangements are associated with discretion/choice debates, labour force changes, equality issues, technology and organiza‐tional efficiency and the unemployment/work‐sharing argument. Focuses specifically on one workforce variable, namely part‐time work. Believes that the classification of the labour market into the core (typical) and periphery (atypical), in the context of labour flexibility, is far too simplistic. Refers to how it has been argued in the literature that the components of the peripheral workforce possess different characteristics and cannot be lumped together.
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