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1 – 10 of 43Investigates the effect of adaptors’ race and cultural adaptation on attraction when American salespersons adapt to Thai buyers. Suggests that the results support the hypohtesis…
Abstract
Investigates the effect of adaptors’ race and cultural adaptation on attraction when American salespersons adapt to Thai buyers. Suggests that the results support the hypohtesis that the race of foreigners, despite the fact that they were born and raised in the same country moderates the effect of adaptation on attraction. Highlights that when Americans do adapt their behaviour, adaptation by those who are more racially different from the Thai perceivers is more effective than those who are less racially different. Provides some managerial implications.
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Deborah L. Kidder, Melenie J. Lankau, Donna Chrobot‐Mason, Kelly A. Mollica and Raymond A. Friedman
This study used a scenario design to examine whether there are different reactions among whites based on how a diversity program is justified by an organization. A reactive…
Abstract
This study used a scenario design to examine whether there are different reactions among whites based on how a diversity program is justified by an organization. A reactive justification (affirmative action) was proposed to result in greater backlash than a competitive advantage justification (diversity management). In addition, this study examined the effects of personal and group outcomes on backlash and explored two individual difference variables, gender and orientation toward other ethnic groups, as potential moderators of the proposed relationships. Backlash was operationalized in four ways: an affect‐based measure (negative emotions), two cognitive‐based measures (attitude toward the diversity program, perceptions of unfairness of promotion procedures), and a behavioral‐intentions‐based measure (organizational commitment). Results indicated that the diversity management justification was associated with more favorable support of the diversity initiative, and that unfavorable personal and group outcomes adversely affected backlash reactions. There was no empirical support for the influence of the moderator variables on the proposed relationships, however, a main effect for gender was found. Implications of the study's findings and future research directions are discussed.
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Despite the increased importance for companies to control their intangible assets, little empirical research has been made on the linkages between single and distributed cognition…
Abstract
Despite the increased importance for companies to control their intangible assets, little empirical research has been made on the linkages between single and distributed cognition in organizations. In this paper, the transactive memory concept is extended and adapted to examine the antecedents and consequences of directory formation in the Nordic subsidiaries in Japan. Value congruence, psychological safety, organizational commitment, and interpersonal and electronic communication are proposed to have a positive impact on directories. The directories are proposed to have positive linkage with service capital. Regression analyses show that the most of the independent variables have a statistically significant relationship with directories. Further, interpersonal communication mediates the impact of value congruence and psychological safety to directories. Directories were also found to have a positive relationship with the service capital.
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James L. Bierstaker and Richard G. Brody
On every engagement, auditors are required to obtain a sufficient understanding of the internal control structure to plan the audit and determine the nature, timing and extent of…
Abstract
On every engagement, auditors are required to obtain a sufficient understanding of the internal control structure to plan the audit and determine the nature, timing and extent of audit tests. The evaluation of control weaknesses is important for error and fraud detection and for the avoidance of audit failure. To document their understanding of client internal control systems, auditors have relied upon two common formats – internal control narratives and flowcharts. The choice of format is important because it can affect the use and interpretation of information. The purpose of this study is to examine if documentation format affects performance. Results suggest that, while documentation format did not affect performance, internal auditing experience was important, regardless of the documentation format used.
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Christopher G. Reddick and Seid Y. Hassan
This paper tests public budgeting as a long-run and short-run process; political decision makers strive to head toward budgetary balance over the long run but are constrained in…
Abstract
This paper tests public budgeting as a long-run and short-run process; political decision makers strive to head toward budgetary balance over the long run but are constrained in the short run and follow incremental decision-making. First, the budget equilibrium theory is stated and is used to explain the relationship between revenues and expenditures. Second, the interaction between expenditures and revenues is tested with a vector error correction model for Canada, UK and the US, using annual time series data between 1948 and 2000. The results show that, in the long-run, revenues are the driving force behind the budget in Canada; in the UK expenditures force the budget toward balance. In the short-run, incrementalism occurs in both of these countries. The most interesting finding is for the United States where on-budget revenues and expenditures both push the budget toward balance over the longrun but there is no incrementalism in the process in the short-run. This, of course, is contrary to much of the existing literature.
The aim of this paper is to explore whether national diversity in the form of national variety (differences in kind, e.g. number of nationalities) has a positive effect on group…
Abstract
Purpose
The aim of this paper is to explore whether national diversity in the form of national variety (differences in kind, e.g. number of nationalities) has a positive effect on group processes and performance whereas national separation (differences in attitudes and beliefs; i.e. social distance and national stereotypes) has a negative effect.
Design/methodology/approach
This cross-cultural comparative study examines the moderating role of national diversity in the relationship between social attitudes on conflict and performance across two samples. Participants are presented with one of the two national variety conditions (low or high national variety) who then report on social distance, national stereotype, conflict, and performance.
Findings
National separation negatively relates to performance and positively relates to conflict. However, there is less conflict and higher performance, despite national separation, when there is high national variety.
Research limitations/implications
This study is limited to individual perceptions. Research could be extended to experienced conflict and effects of individual national separation on conflict and performance at the group level.
Practical implications
Although social distances and negative stereotypes may not be completely eliminated, the results imply that managers can modify the effects by promoting and celebrating national variety. The results show that even conflict is modified (task conflict increases while relationship and process conflict decreases) when there is national variety despite social distances and negative stereotypes.
Originality/value
This study contributes to workgroup research on diversity and conflict management by exploring social attitudes and opinions. Individual attitudes are the bases of group processes and this study attends to two of the social attitudes that need to be added to our understanding of group processes.
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One of the major developments of the post‐War years has been the rise of consumer protection ‘watchdog’ committees galore, a flood of legislation and completely changed…
Abstract
One of the major developments of the post‐War years has been the rise of consumer protection ‘watchdog’ committees galore, a flood of legislation and completely changed enforcement methods by existing local authority officers who to all and intents have become a completely new service. Voluntary agencies, national and local, based on the local High Street, have appointed themselves the watchdogs of the retail trade; legislation and central departments, the larger scene. The new service has proved of inestimable value in the changed conditions; it continues to develop. When shopping was a personal transaction, with the housewife making her purchases from the shopkeeper or his staff on the opposite side of the counter; when each was well known to the other and the relationship had usually lasted for many years, often from one generation to the next, things were very different, complaints few, unsatisfactory items instantly replaced, usually without question. This continuing state of equanimity was destroyed by the retail revolution and new methods of advertising and marketing. Now, the numbers of complaints dealt with by consumer protection and environmental health departments of local authorities are truly enormous. We have become a nation of “complainers,” although in all conscience, we have much to complain about. Complaints cover the widest possible range of products and services, of which food and drink form an integral component. The complaints to enforcement authorities include many said to be unjustified, but from the reports of legal proceedings under relevant enactments, it is obvious that the bulk of them now originate from consumer complaints. Not all complainants, however, relish the thought of the case going before the courts. Less is heard publicly of complaints to the numerous voluntary bodies. Enforcement authorities see complaints in terms of infringements of the law, although their role as honest broker, securing recompense to the aggreived customer, has become important; a few departments being able to claim that they secured reimbursements and replacements of value totalling upwards of amounts which annually run into six figures. The broker role is also that adopted by voluntary bodies but with much less success since they lack the supporting authority of legal sanction.
Ali E. Akgu¨n, Gary S. Lynn and Richard Reilly
New product development team learning is important in today’s turbulent and uncertain markets and technologies. However, the literature treats team learning as a single construct…
Abstract
New product development team learning is important in today’s turbulent and uncertain markets and technologies. However, the literature treats team learning as a single construct, ignoring its multi‐dimensionality. In this study, we develop a multi‐dimensional team learning framework based on socio‐cognitive constructs. By studying 124 new product development projects, we show empirically that learning in new product development is best conceived as a multi‐dimensional structure with nine correlated but distinct constructs including: information acquisition, information implementation, information dissemination, unlearning, thinking, improvisation, memory, intelligence and sensemaking. Further, we demonstrate that a model based on the multi‐dimensionality of team learning provides a more robust explanation of new product success than does a unidimensional team learning model.
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Rocco R. Vanasco, Clifford R. Skousen and Richard L. Jenson
Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the…
Abstract
Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) in developing auditing standards concerning audit evidence. Significant court and SEC cases relating to audit evidence are described and issues discussed.
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The problem of supplying additional power to a helicopter rotor for take‐off or hovering under overload, hot‐day or altitude conditions is discussed briefly, and the boost system…
Abstract
The problem of supplying additional power to a helicopter rotor for take‐off or hovering under overload, hot‐day or altitude conditions is discussed briefly, and the boost system requirements are defined qualitatively. The Mirquardt Aircraft Co. is in process of developing a novel ram‐jet engine to meet these requirements under the sponsorship of the United States Air Force. The progress to date is reviewed, and the eventual application of this engine is discussed.