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A comparison of distributive justice strategies was made between a collectivistic culture, i.e., Mexico, and an individualistic culture, i.e., the United States. This study is the first to include the effect of ingroup/outgroup on the distribution strategies as Fischer and Smith (2003) called for in their extensive meta‐analysis of the topic. Distributive justice was operationalized as the monetary rewards given by Northern Mexicans and Americans in sixteen different allocation vignettes. The results showed that the two groups were significantly different in only one of the allocation vignettes. These results indicate a convergence between the cultures of the northern maquiladora region of Mexico and of the United States. Northern Mexicans and Americans were not significantly different in their distributive justice strategies.

Conceptually examines the effect of individualism/collectivism on the tenets of equity theory. It is the view of the authors that the equality principle of reward allocation in collectivistic cultures is not a separate method of distribution, but a subset of the theoretically grounded equity principle appropriately integrating the cross‐cultural individualism/collectivism value. To support this position, the authors reduce equity theory to its fundamental elements and illustrate how in dividualism/collectivism separately affects each component. The derived model and subsequent discussion should provide researchers with a theoretical frame work for future empirical studies.

The purpose of this paper is to strengthen the theoretical foundation of the distributive justice literature by isolating and exploring the major independent variables (individualism/collectivism; subordinate group membership; and subordinate performance variations) identified from previous studies. Their individual and cumulative influence on supervisory allocation behaviour is the foundation of this paper.

A conceptual exploration of past studies reveals the variables that impact the allocation choice of supervisors. Utilizing these factors, a theoretically based model that explores the direct and interactive influences of these independent variables on allocation behaviour, as well as the subsequent impact of the allocation behaviour on future supervisors – subordinate social exchanges are developed.

A cogent, theoretical framework is delineated for a well‐established research stream (distributive justice) that severely needs one. Propositions are also derived to direct future empirical inquiry. In sum, the allocation model succeeds in consolidating the plethora of fragmented studies that currently dot the distributive justice literary landscape.

This paper synthesizes past allocation studies while developing a theoretically based model which illustrate the interaction of the major independent variables. Practically, it also shows that managers cannot ignore cultural factors when compensating employees.

This paper provides a theoretical framework for past studies while laying the groundwork for future empirical inquiries on supervisory allocation choices.

This study seeks to examine differences in the perceptions of sexual harassment between business school students in the USA and Thailand.

Senior‐level business students from both the USA (228 students) and Thailand (260 students) were surveyed regarding their perceptions of what constituted sexual harassment behaviour. After reading different workplace scenarios, the participants used a Likert‐type scale to rank different behaviours as to what they felt constituted sexual harassment. The survey scores were factor‐analyzed in order to determine the constructs underlying the variety of sexual harassment behaviours.

Students in the USA viewed sexual harassment as involving a quid quo pro situation in which one's behaviour affects the terms of employment (sexual coercion), and a hostile environment in which certain behaviours and remarks create a hostile or offensive work environment. In comparison, the Thai students also viewed behaviours that create a hostile or offensive environment as constituting harassment, but also considered sexually explicit language and jokes to be very offensive, and as constituting a form of sexual coercion.

This study used only one data collection method, specifically, a survey instrument. Also, this study examined differences between US subjects and subjects from only one Far Eastern country. Thus, the results may not be generalizable to other East Asian countries.

As US businesses begin to expand into the Far East, it is imperative that we understand the nature of sexual harassment perceptions in these Far East countries.

This paper provides evidence that the perception of what constitutes sexual harassment varies across cultures.

The purpose of this study was to explore the introduction of a “sales culture” at one of the ten largest US banks. Identifying and analyzing the existing human relations problems should enable constructive competitive improvements to be made in the future.

The major findings of our interviews with tellers and customer service representatives are compared to how the managers presented the sales culture, as well as the relevant cultural literature. The metaphor of the yin and the yang will be used to shed light on the tense and fluctuating interconnection of certain phenomenon.

Amalgam Bank’s sales did increase, but unanticipated problems also surfaced. The new sales duties slowed service and irritated customers. The teller referral quota proved unrealistic. The sales incentive point system provided little motivation. The negative tended to be stressed in sales meetings. When employees raised concerns, their managers replied with silencing behaviors. Further, there were double standards, lessened career opportunities and some inconsistent managerial practices. Increased turnover and resistance ensued. Addressing these problems should bring the parties’ interests into better balance and produce a more stable and competitive culture.

Doing a comparative analysis can confirm what aspects of the sales culture literature are relevant and where inductive modifications might be called for. Consideration needs to be given to what results might be due to a poor managerial implementation, and what results can be attributed to the conflicting aspects of the original service-oriented culture and the new sales culture. More fieldwork needs to be done to provide confirmation for these findings and expand upon them.

Both theory and practice could be improved by integrating material from anthropology, sociology, human relations, organization culture and marketing.

This paper focused on the social issue of culture change. Utilizing competitiveness as an outcome variable, the social implications of this study are tremendous.

This study goes back to the roots of the Human Relations movement: fieldwork. In an era where most scholars hand out surveys and analyze corresponding numbers, the current authors actually went out in the field and meticulously interviewed the subjects. This increased the quality and depth of the survey, while providing a true barometer of the reaction to the proposed culture change. Although this method of study is not original, it is hardly ever done anymore in a “survey-driven” research environment. This fieldwork methodology is one of the most important contributions of this paper.

The purpose of this paper is to explore post‐international strategic alliance (ISA) establishment processes by exploring the interrelationships surrounding utilization as a resource coordinating activity, two communication dimensions (four communication factors) as the antecedents of utilization, and the implications of utilization for ISA performance.

Based on the mail and e‐mail surveys, the structural model is analyzed by using LISREL. The moderating effects of cultural sensitivity and host government interference on the relationship between utilization and international alliance performance are measured by a moderated multiple regression. The mediating effect of utilization is also examined.

Three of the four communication factors (all except for informal communication) affect the effective utilization of the resources contributed by each ISA partner. Utilization contributes to the achievement of each ISA partner's objectives. Utilization is also found to fully mediate the relationships between the three significant communication factors (formal, two‐way, and participative) and ISA performance.

The study suggests the practical and academic importance of implementing and researching the resource coordinating activities after an ISA has established to successfully manage ISA operation.

The concept of utilization is introduced and empirically tested to investigate the post‐formation alliance process and how the process affects ISA performance.

Operant technologies have been criticized as being too micro‐oriented and simplistic to apply to the complex problems and interdependent issues associated with major organizational change and development efforts. Describes an organization change and development effort in an international brewery that used operant principles as the theoretical foundation for guiding the intervention. Illustrates that operant principles may be particularly advantageous for organizational change efforts in that the emphasis on behaviourally‐based problem definitions and measurement provides a solid foundation for problem identification, problem solving, and the development of concrete action plans.

Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.

A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.

The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.

The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.

This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.

I am delighted that Darrat has taken the trouble to re‐estimate his original function as suggested by my earlier comment. However, I find that his reply to my comment was highly selective and neglected the stability test of the function in its new form. A stable function is pertinent to the purpose of the model and its conclusions as original predicted.

The purpose of this paper is to compare and contrast four different views of organizational culture. Specifically, it will compare the human relations view of culture with three more “modern” perspectives to determine whether the meaning and the research methods associated with this phenomenon has shifted over time.

Each face of organizational culture research (human relations; software of the mind; process consultation; and appreciative inquiry) are described and critiqued. Methods utilized by researchers in their respective eras are compared and contrasted.

In comparing the human relations approach to defining and researching organizational culture with the three more modern faces, one thing has become apparent: the meaning of culture, over time, has changed. It has become less a permanent, manifested phenomena, and more of a manipulable asset. It is assumed that cultures can be molded quickly and easily into whatever the organizations need. Additionally, the methods for researching organizational culture today are much shallower, as surveys continue to replace in‐depth interviews and long‐term observations. The multidimensional levels of culture require researchers to explore this phenomenon's varying depths, not just at the shallowest plane.

The main research contribution of this article is that it is a true historical account of organizational culture thought going all the way back to the Hawthorne studies. It also highlights the research methods in this important area and calls for attention to historical rigor.

This paper fulfills the need to compare and contrast organizational culture paradigms and formally critique the current research methodology in the organizational culture field.