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This study extends the budgetary participation–performance/cultural effects literature by isolating and examining the moderating effect of one cultural dimension, power…
This study extends the budgetary participation–performance/cultural effects literature by isolating and examining the moderating effect of one cultural dimension, power distance, on the budgetary participation–performance relationship. Isolating the impact of power distance is important to this literature because of the fact that participative budgeting remains a possibly underutilized management tool in high power distance countries.
We regroup our multinational sample of managers by power distance level, and employ multigroup structural equation modeling (SEM) and a set of nonparametric bootstrap tests to triangulate our findings.
We find that the majority of our managers from three high power distance countries (Mexico, Korea, and China) score in the lower half of the power distance scale, that there is significant correlation between participation and performance in both the high and low power distance subsamples, but that the mechanisms connecting participation to performance are quite different. While job satisfaction plays a role in connecting budgetary participation and performance among low power distance managers, job relevant information alone connects budgetary participation and performance among their high power distance counterparts.
The primary contribution of our work is that we not only demonstrate that budget participation can improve the performance of subordinate managers in high power distance cultures, but also provide evidence of how and why this is plausible. First managers may not share the same high power distance tendencies of their countrymen, and second, the communication aspect of budget participation appears to be more important for increased performance among those with high power distance tendencies.
Other concentrated milk products are evaporated or condensed milks. These do serve as direct substitutes for the original, simply by the restoration of the original amount of water content. Large shipments of these products are going forward regularly from Canada and the United States to Great Britain. The next logical step in the process is the complete dehydration into powdered form. This has been an expanding industry in recent years. Milk in powdered form occupies only about one‐quarter of the space taken by evaporated milk and approximately one‐eleventh of the volume of the original fluid milk. Experiments are now under way in Canada to make further economies. Dried milk is usually packed in tins or small containers, in loose powder form. Half a ton of milk was recently sent from Ontario to Great Britain in the form of solid blocks, packed in large cartons. If these experiments are successful further important economies in shipping space will result. The drying of eggs has until last year only been incidentally carried on in this continent, and industries using dried eggs have depended upon China for their supply. The cutting off of this source and spectacular demand for military use and overseas shipment have resulted in a tremendous increase in output. In 1939 the United States egg‐drying industry prepared only 10 million pounds of dried egg products. By 1941 this had been increased to 45 million pounds, and it has been estimated that output in 1942 will reach 150 million pounds. Some fear has been expressed that the present expansion in the industry will have severe repercussions, when conditions of normal supply and demand are restored after the war. It should be noted, however, that production of this year's quota will involve operation of the plants twenty‐four hours a day throughout the year and that the industry can go back to a peacetime operation with an eight‐hour day and a four‐month season. On this basis output would be only 17 million pounds per annum, or slightly larger than pre‐war consumption in the United States. Egg drying in Canada has also begun to expand. During 1941 we delivered 15 million dozen eggs to Great Britain. These eggs were shipped in the shell, and owing to shipping delays their condition upon arrival was not always satisfactory. Egg deliveries to Great Britain in 1942 are expected to reach 45 million dozen eggs, and since February 7th all of these have been shipped in the dried form. Although the drying capacity in Canada has been sharply increased it is not yet capable of handling all the eggs available at the period of peak production and the surplus eggs are being packed for future processing. While there has been a substantial growth in the processing of milk and eggs by dehydration, the industry which has received the greatest publicity and aroused most public interest is the dehydration of vegetables. During the World War of 1914–18 a substantial quantity of dehydrated vegetables was prepared and shipped to Europe, primarily for the use of United States armed forces. These were not popular; in general they tasted like anything but vegetables, and the kindest description of their flavour was that it resembled hay. The industry died away at the end of the war almost as rapidly as it had risen. The last few years, however, have seen a revival of interest and of operation in the dehydrated vegetable industry. This revival has, curiously enough, been based upon discoveries made in research for a rival, the quick‐frozen food industry. In the earlier days of the latter industry the same problem of hay‐like flavour arose. Research indicated that this was due to activity of enzymes—those curious biological catalysts present in all living matter without which the chemical changes necessary for its existence could not take place. It was discovered by pioneers in the frozen food industry that a pre‐heating or “blanching” process immediately prior to freezing prevented activity of the enzymes during the period when the food remained frozen. As a result of the lack of chemical change the flavour remained unaffected. It is thus against the background of this research rather than as a result of immediate war demands that the dehydrated vegetable industry has so far had its development. For a number of years the industry in the United States has been slowly growing, and a survey conducted last year by the United States Department of Commerce indicated that fifteen commercial plants produced slightly less than 5 million pounds of dehydrated vegetables in 1940. Nearly two‐thirds of the output was in the form of powders to be used for seasoning, including such highly flavoured vegetables as onions, celery and red peppers. The remainder of the output was either in the form of mixed vegetables which, combined with animal protein and flavourings, make up the now familiar packaged soups. There has also been, however, a relatively substantial volume of production for dehydration and use in the form of the original vegetable. One company in fact has specialised in the production of potato shreds which permit the preparation of mashed potatoes in five minutes. The greater part of the output was purchased by hotels, restaurants and other large organisations where convenience in use was a major factor. The direct sale to individual consumers was only in the preliminary stages. The increased demand for food products in the United States, both for the armed forces and for shipment abroad under “lease‐lend,” has aroused an intense interest in the industry. The United States Department of Agriculture announced at the beginning of June a programme of technical assistance and priorities on materials for food processors desirous of converting their plants. Compared with the fifteen plants producing 5,000,000 pounds in 1940, there are now reported to be 113 companies operating dehydration plants, with an aggregate annual production of 125,000,000 pounds. Potential demand may be measured by the fact that if dehydrated potatoes were served to the men in the United States army only once a week it would require 7 million pounds of finished product per annum of this vegetable alone. The types of dehydrated vegetables most in demand are potatoes, onions, cabbages, carrots, beets and tomatoes. The important factor in all these products is quality. Dehydration is not a process for getting rid of second‐grade products. One successful operator has found that green peas for dehydration should be of approximately the same quality as those used for quick‐freezing, and must be better than the average quality of peas canned. If the product is to be restored to anything like palatable flavour and texture the flavour must be there to begin with. During recent months the Canadian Government has been actively encouraging experimental work in the dehydration of vegetables.
With the rise of alternate discovery services, such as Google Scholar, in conjunction with the increase in open access content, researchers have the option to bypass…
With the rise of alternate discovery services, such as Google Scholar, in conjunction with the increase in open access content, researchers have the option to bypass academic libraries when they search for and retrieve scholarly information. This state of affairs implies that academic libraries exist in competition with these alternate services and with the patrons who use them, and as a result, may be disintermediated from the scholarly information seeking and retrieval process. Drawing from decision and game theory, bounded rationality, information seeking theory, citation theory, and social computing theory, this study investigates how academic librarians are responding as competitors to changing scholarly information seeking and collecting practices. Bibliographic data was collected in 2010 from a systematic random sample of references on CiteULike.org and analyzed with three years of bibliometric data collected from Google Scholar. Findings suggest that although scholars may choose to bypass libraries when they seek scholarly information, academic libraries continue to provide a majority of scholarly documentation needs through open access and institutional repositories. Overall, the results indicate that academic librarians are playing the scholarly communication game competitively.
The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules…
The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and five accounting standards. Empirical evidence as to Australian and Singaporean companies' de facto disclosure is provided. Two disclosure indices, specifically the no‐violation‐for‐non‐disclosure (NVND) index and the violation‐for‐non‐disclosure (VND), were used to assess the extent of company's disclosure of the selected requirements contained within their respective country's rules.
This study examines how leadership style, budget participation, and perceptions of budgetary fairness influence an important employee outcome, organizational commitment…
This study examines how leadership style, budget participation, and perceptions of budgetary fairness influence an important employee outcome, organizational commitment. In the proposed model, the leadership style of the superior, specifically consideration, is linked to subordinate participation in the budgeting process. Both leadership style and budget participation, in turn, influence employee beliefs about budgetary fairness, that is, beliefs concerning the procedural and distributive justice of the budgeting system. Finally, the justice of the budgeting system and its antecedents (leadership and budget participation) affect organizational commitment. Results from a survey of supervisors and managers in several firms support the proposed model.
This study has been carried out to reveal the advantages of harmonization of accounting practices in Saudi Arabia. It deals with the process and the degree in accounting…
This study has been carried out to reveal the advantages of harmonization of accounting practices in Saudi Arabia. It deals with the process and the degree in accounting harmonization already taking place, and with analyzing the best option for Saudi Arabia to achieve accounting harmonization. A survey of accounting practices in Saudi Arabia is made of the consistency and change in measurement methods used over the period 2000‐2002. Two statistical tools are used. The Chi‐square test is used to assess whether the measurement practices by companies in Saudi Arabia are significantly different and the C‐index is used to find the degree of harmonization within Saudi Arabia in order to determine what factors appear to have influenced comparability.