Search results

This study examines the internationalization process within the textiles and apparel industry in two countries: Lithuania and Moldova. In particular, this study shows how the evolution by an industry toward greater internationalization is intricately linked to its ability to move up its specific value chain. This analysis compares and contrasts the ability of this industry in a Western European (Lithuania) and a nonaccession Eastern European country (Moldova) to move up the textiles and apparel value chain and so achieve higher levels of internationalization. In examining and relating the relevant factors, this analysis provides insights into – and suggests important modifications to – important concepts and themes such as the stage theory of internationalization, the role of “inward-outward” linkages in the value creation process, the mechanism of the internationalization of small and medium-sized enterprises, and the part played by the European Union in the internationalization (and thus globalization) process.

One important issue is whether spirituality in the workplace can be used only to benefit employees or can it be developed also to the advantage of organizations? The purpose of this article is to articulate a model of how spiritual values can be integrated into organizations and then assess how this model predicts organizational behavior in one company, Southwest Airlines (SWA). The application of this model provides insights into how and under what specific conditions spiritual values can positively impact both profitability and employee attitudes in organizations. Implications for both research and practice are discussed.

ANY system based on a standard unit capable of being divided by tenths or hundredths for any lesser value enormously simplifies calculations and through a saving of time and labour reduces costs. It is therefore a matter for satisfaction that this country, laggard as usual, will within a matter of days fall into step with other industrial nations. Indeed, as the official guide to the decimal system points out, almost every country in the world uses it. So Britain at last joins the great majority.

The core of this paper is a reproduction of a study published in 1911 by Clark and Wyatt entitled “Scientific management as applied to women’s work”. The paper is significant because it provides a very early eyewitness “warts‐and‐all” account of scientific management as applied to women’s labor. It is also of interest because Frederick Taylor both read the work and corresponded with one of the authors. Hence it provides a rare insight into Taylor’s ideas regarding gender relations and the place of women in industry.

The number of immigrants in the USA has increased steadily in recent decades. Two studies investigated individual differences that relate to attitudes toward immigrants in student and community samples. The paper aims to discuss this issue.

US university students and a community sampler were surveyed.

In both samples, higher scores on attributional complexity were associated with more positive attitudes toward immigrants and individuals who make dispositional attributions for the causes of crime and/or who are higher in faith in intuition tended to have more negative attitudes. Political orientation was a significant predictor in both samples; being more liberal and identifying as a Democrat compared to a Republican was related to more positive attitudes. Higher need for cognition scores were associated with more positive attitudes and higher legal authoritarianism scores were associated with more negative attitudes; however these were only significant predictors in the community sample.

Prejudicial attitudes toward immigrants can have adverse effects on immigrants in the realms of the legal system, workplace, healthcare, and education.

The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research.

The paper is structured as a literature review of the personality testing area, with particular emphasis on its application in accounting research.

The idea of personality impacting accounting has received some attention in recent years. However, it is an understudied area and the research to date is somewhat inconclusive. The findings are that over the last decade personality psychologists have made significant advances in personality theory and measurement. This paper summarizes: the theory of personality; the two most common personality typologies (i.e. the Jungian psychology‐based Myers‐Briggs Type Indicator (MBTI) and the Five Factor Model (FFM); and discusses the application of personality in accounting research.

It is somewhat problematical to draw precise boundaries that include all relevant studies, and yet exclude appropriately distant ones, as there are a number of constructs that may, or may not, be considered to be “personality”. Another limitation is that the research studies published so far do not all agree one with another.

The conclusion reached is that, while there is a role for personality/accounting research using both MBTI and FFM, research using the FFM is particularly important for analytical and predictive research in this area and to triangulate previous MBTI studies.

As a literature review, there is little that is intrinsically new here, but the juxtaposition of different approaches and findings will be informative to researchers in the area and, to a lesser extent, practitioners.