Books and journals Case studies Expert Briefings Open Access
Advanced search

Search results

1 – 10 of over 57000
To view the access options for this content please click here
Book part
Publication date: 17 February 2011

The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation

Vincent K. Chong and Irdam Ferdiansah

This chapter examines the effect an informal control namely trust-in-superior and subordinates’ truthfulness in revealing their private information on budgetary slack. A…

HTML
PDF (454 KB)
EPUB (252 KB)

Abstract

This chapter examines the effect an informal control namely trust-in-superior and subordinates’ truthfulness in revealing their private information on budgetary slack. A laboratory experiment was conducted. A one-way analysis of variance (ANOVA) and ordinary least squares (OLS) regression were used to test the hypotheses proposed in this chapter. The independent variables were trust-in-superior and subordinates’ truthfulness in revealing their private information. The dependent variable was budgetary slack. The results indicate that trust-in-superior reduces the budgetary slack created by subordinates under private information condition. In addition, the results show that subordinates’ truthfulness in revealing their private information mediates the effect of trust-in-superior on budgetary slack.

Details

Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1108/S1474-7871(2011)0000019009
ISBN: 978-0-85724-817-6

Keywords

  • Trust-in-Superior
  • Truthfulness
  • Budgetary Slack

To view the access options for this content please click here
Book part
Publication date: 14 November 2003

CONSIDERATION OF LEGITIMACY PROCESSES IN TEASING OUT TWO PUZZLES IN THE STATUS LITERATURE

Cathryn Johnson

In this paper, I show how a consideration of legitimacy processes is of theoretical use in addressing two current issues in status research. First, I investigate under…

HTML
PDF (231 KB)

Abstract

In this paper, I show how a consideration of legitimacy processes is of theoretical use in addressing two current issues in status research. First, I investigate under what conditions the contrast between the sex composition of a work group and the sex composition of an organization’s authority structure may trigger the salience of gender status in task groups. I argue that this contrast will make gender status salient when an evaluation from an authority figure outside the group creates inconsistency and uncertainty in the current status structure within the group. Delegitimation of a superior is one such process that produces this inconsistency and uncertainty. Second, I examine under what conditions status position compared to identity will more likely stimulate behavior among work group members. I argue that the legitimation of the superior and the group’s status order reduce the likelihood that group members will pursue status inconsistent, identity behaviors. Delegitimation, however, increases opportunities for acting in identity consistent ways and reduces the costs for doing so, thus enhancing the likelihood of identity-based behaviors.

Details

Power and Status
Type: Book
DOI: https://doi.org/10.1016/S0882-6145(03)20009-6
ISBN: 978-0-76231-030-2

To view the access options for this content please click here
Book part
Publication date: 23 November 2016

The Delegation of Decision Rights: An Experimental Investigation

Jennifer C. Coats and Frederick W. Rankin

Despite the benefits of delegation, anecdotal and survey-based evidence suggests that firms do not optimally delegate decision-making authority. However, to date, no…

HTML
PDF (474 KB)
EPUB (531 KB)

Abstract

Purpose

Despite the benefits of delegation, anecdotal and survey-based evidence suggests that firms do not optimally delegate decision-making authority. However, to date, no quantifiable evidence supports this claim.

Methodology/approach

We design an experiment to explore the superior’s choice between delegation and information elicitation. We also examine the effect of the superiors’ choice on the amount of effort provided by subordinates to gather decision-facilitating information.

Findings

We find that, compared to economic predictions, superiors delegate less often than they should. Subordinates exert lower effort when superiors elicit information than when superiors delegate the decision to them. As a result, superiors earn lower profit when they elicit information than when they delegate decision-making authority.

Research implications

Our empirical evidence supports two main tenets espoused in the literature on the allocation of decision rights. First, the evidence of under delegation contributes to the literature which maintains that superiors’ tendency to under-delegate leads firms to become overly centralized.

Originality/value

By designing a novel experimental, we identify systematic ways in which behavior deviates from economic theory and contribute to the discussion on how firms utilize information. In particular, under delegation prevents firms from exploiting economies that arise from local capabilities and task specialization, and results in forgone profits.

Details

Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1108/S1474-787120160000027002
ISBN: 978-1-78560-972-5

Keywords

  • Information
  • delegation
  • experiment
  • elicitation
  • C90
  • D82
  • M41
  • M55

To view the access options for this content please click here
Article
Publication date: 8 February 2021

Integration of optimized neural network and convolutional neural network for automated brain tumor detection

Sathies Kumar Thangarajan and Arun Chokkalingam

The purpose of this paper is to develop an efficient brain tumor detection model using the beneficial concept of hybrid classification using magnetic resonance imaging…

HTML
PDF (2 MB)

Abstract

Purpose

The purpose of this paper is to develop an efficient brain tumor detection model using the beneficial concept of hybrid classification using magnetic resonance imaging (MRI) images Brain tumors are the most familiar and destructive disease, resulting to a very short life expectancy in their highest grade. The knowledge and the sudden progression in the area of brain imaging technologies have perpetually ready for an essential role in evaluating and concentrating the novel perceptions of brain anatomy and operations. The system of image processing has prevalent usage in the part of medical science for enhancing the early diagnosis and treatment phases.

Design/methodology/approach

The proposed detection model involves five main phases, namely, image pre-processing, tumor segmentation, feature extraction, third-level discrete wavelet transform (DWT) extraction and detection. Initially, the input MRI image is subjected to pre-processing using different steps called image scaling, entropy-based trilateral filtering and skull stripping. Image scaling is used to resize the image, entropy-based trilateral filtering extends to eradicate the noise from the digital image. Moreover, skull stripping is done by Otsu thresholding. Next to the pre-processing, tumor segmentation is performed by the fuzzy centroid-based region growing algorithm. Once the tumor is segmented from the input MRI image, feature extraction is done, which focuses on the first-order and higher-order statistical measures. In the detection side, a hybrid classifier with the merging of neural network (NN) and convolutional neural network (CNN) is adopted. Here, NN takes the first-order and higher-order statistical measures as input, whereas CNN takes the third level DWT image as input. As an improvement, the number of hidden neurons of both NN and CNN is optimized by a novel meta-heuristic algorithm called Crossover Operated Rooster-based Chicken Swarm Optimization (COR-CSO). The AND operation of outcomes obtained from both optimized NN and CNN categorizes the input image into two classes such as normal and abnormal. Finally, a valuable performance evaluation will prove that the performance of the proposed model is quite good over the entire existing model.

Findings

From the experimental results, the accuracy of the suggested COR-CSO-NN + CNN was seemed to be 18% superior to support vector machine, 11.3% superior to NN, 22.9% superior to deep belief network, 15.6% superior to CNN and 13.4% superior to NN + CNN, 11.3% superior to particle swarm optimization-NN + CNN, 9.2% superior to grey wolf optimization-NN + CNN, 5.3% superior to whale optimization algorithm-NN + CNN and 3.5% superior to CSO-NN + CNN. Finally, it was concluded that the suggested model is superior in detecting brain tumors effectively using MRI images.

Originality/value

This paper adopts the latest optimization algorithm called COR-CSO to detect brain tumors using NN and CNN. This is the first study that uses COR-CSO-based optimization for accurate brain tumor detection.

Details

Sensor Review, vol. 41 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/SR-02-2020-0039
ISSN: 0260-2288

Keywords

  • Brain tumor detection
  • MRI image
  • Fuzzy centroid-based region growing
  • Hybrid classification
  • Cross over operated rooster-based chicken swarm optimization

To view the access options for this content please click here
Article
Publication date: 23 October 2019

Rude bosses versus rude subordinates: How we respond to them depends on our cultural background

Ceren Günsoy

Workplace incivility has detrimental effects on targets of such behaviors and can lead to further conflict. This research aims to examine whether cultural differences in…

HTML
PDF (394 KB)

Abstract

Purpose

Workplace incivility has detrimental effects on targets of such behaviors and can lead to further conflict. This research aims to examine whether cultural differences in people’s approach to social respect and status may influence their responses to incivility displayed by superiors and subordinates.

Design/methodology/approach

Three studies (n = 1043) examined how people from honor cultures (southern states of the USA; Latin America) and dignity cultures (northern states of the USA) would perceive and respond to uncivil superiors relative to uncivil subordinates. Studies 1 and 2 used scenarios; in Study 3, employed participants recalled their own incivility experiences.

Findings

Participants from honor cultures were more likely to perceive the mistreatment negatively if it came from a superior than a subordinate (all studies) and more likely to indicate that they would retaliate against an uncivil superior than an uncivil subordinate (Studies 1 and 3). Moreover, for participants from honor cultures (but not from dignity cultures), anger mediated the relation between the appraisal of incivility and retaliation only when the offender was a superior (all studies).

Research limitations/implications

This research relied on scenarios and people’s recollections, focusing on a limited range of responses to incivility. Future research should conduct laboratory experiments and examine additional responses. Nevertheless, these findings suggest that being mistreated by a superior or a subordinate has different meanings and consequences for people from diverse cultures, which can have implications for cross-cultural work interactions.

Originality/value

To the best of the author’s knowledge, this research is the first to compare people’s emotional and behavioral responses to uncivil superiors with their responses to uncivil subordinates in honor cultures.

Details

International Journal of Conflict Management, vol. 31 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/IJCMA-01-2019-0012
ISSN: 1044-4068

Keywords

  • Culture
  • Hierarchy
  • Incivility
  • Appraisal theory
  • Low status compensation

To view the access options for this content please click here
Article
Publication date: 2 December 2019

Corporate payouts in dual classes

Adam Y.C. Lei, Huihua Li and Jin Yu

The purpose of this paper is to examine the dividend payments and share repurchases of dual-class firms that have both their superior voting shares and inferior voting…

HTML
PDF (208 KB)

Abstract

Purpose

The purpose of this paper is to examine the dividend payments and share repurchases of dual-class firms that have both their superior voting shares and inferior voting shares publicly traded.

Design/methodology/approach

This paper uses matched dual-class and single-class samples from 1994 to 2015 and logit models to evaluate the likelihoods of dividend payment and share repurchase between dual-class firms and single-class firms.

Findings

The results show that dual-class firms are more likely than the matched sample of single-class firms to pay dividends in both share classes. Dual-class firms, however, are more likely to repurchase their superior shares than single-class firms and their inferior shares.

Research limitations/implications

The results suggest that dual-class firms do not use corporate payouts to either mitigate agency problems or maintain the private benefits of control. Instead, dual-class firms use dividend payments to mitigate agency problems while using repurchases of superior shares to maintain the private benefits of control, which supports the agency payout hypothesis.

Practical implications

This paper highlights the differences between dividend payments and share repurchases as forms of corporate payouts and suggests that firms may choose a particular form for a particular purpose.

Originality/value

This paper provides the first piece of empirical evidence on the corporate payouts of dual-class firms separating their superior voting shares and inferior voting shares.

Details

Managerial Finance, vol. 45 no. 12
Type: Research Article
DOI: https://doi.org/10.1108/MF-12-2018-0611
ISSN: 0307-4358

Keywords

  • Dividends
  • Share repurchases

To view the access options for this content please click here
Article
Publication date: 1 June 1996

Theory of rejecting superior, new technologies

Arch G. Woodside

Discusses several propositions on the causes and realized strategies that are likely to be found in different industrial marketing‐purchasing situations involving…

HTML
PDF (67 KB)

Abstract

Discusses several propositions on the causes and realized strategies that are likely to be found in different industrial marketing‐purchasing situations involving rejecting versus accepting superior technological innovations ‐ innovations independently verified to provide superior operating characteristics and lower total costs compared to currently used products and manufacturing processes. Develops a theory of customer rejection of superior manufacturing technologies and product‐service innovations as a vehicle for summarizing a set of related propositions explaining such behavior. Reviews suggestions for empirical research to test the theory.

Details

Journal of Business & Industrial Marketing, vol. 11 no. 3/4
Type: Research Article
DOI: https://doi.org/10.1108/08858629610125450
ISSN: 0885-8624

Keywords

  • Business‐to‐business marketing
  • Industrial purchasing
  • Marketing
  • Product innovation
  • Purchasing
  • Service

To view the access options for this content please click here
Article
Publication date: 6 June 2016

Relationships between superior support, work role stressors and work-life experience

Wee Chan Au and Pervaiz Khalid Ahmed

The purpose of this paper is to examine the effect of superior support, in the presence of a range of work role stressors, on both conflict and enrichment aspects of…

HTML
PDF (496 KB)

Abstract

Purpose

The purpose of this paper is to examine the effect of superior support, in the presence of a range of work role stressors, on both conflict and enrichment aspects of work-life interface simultaneously. The paper frames the research narrative of superior support by contextualizing it within superior’s dichotomous and opposing roles of organizational performance driver and support provider.

Design/methodology/approach

Survey data was collected from Malaysian work adults. Drawing on a sample of 1,051 cases, structural equation modeling technique is used to examine the effect of superior support, with the presence of work role stressors, on individuals’ work-life experience. Three alternate models are compared: superior support as moderator of stressors-strain relationship; both superior support and work stressors as direct antecedents of work-life experience; and superior support as indirect antecedent (mediated by work role stressors) of work-life experience.

Findings

Findings evidence the favorable model of superior support as indirect antecedent (mediated by work role stressors) of work-life experience. In addition, superior support has significant impact on work role ambiguity and work-life enrichment, however, its effect on work role conflict, work role overload and work-life conflict is not significant. Findings of the study also demonstrate the distinct effect of work role stressors on work-life experience in terms of direction and strength of impact.

Practical implications

While superior support promotes greater work-life enrichment, its effect on work-life conflict is limited. Therefore, instead of superior support, employers have to identify alternate resources to assist employees to deal with conflict and interference of work-life interface. Distinctiveness of various work role stressors and interaction between these work role stressors offer practical implications to employer that all stressors at workplace should not be treated as identical and common to each other. Distinct effort should be taken to address different forms of work role stressors so that work-life conflict (resource depletion) can be minimized while work-life enrichment (resource gaining) can be enhanced.

Originality/value

The research investigates superior support in relation to work stressor and work-life experience by scrutinizing the role of supervisors from the vantage point of supervisors as performance drivers as well as support providers. This provides a balanced narrative as compared to previous research focussing solely on either the support perspective or the employee effort extraction perspective. In its execution, the research incorporates enrichment aspect of work-life experience, in addition to the conflict and negative effect. Drawing on the Conservation of Resources Theory, the study teases out important implication for employers and researchers to show that superior support and work role stressors come together to shape individuals’ work-life experience by depleting resources (work-life conflict) and gaining resources (work-life enrichment) simultaneously, as well as drawing out the dilemma of supervisors as performance drivers and support providers at the same time.

Details

Personnel Review, vol. 45 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/PR-08-2014-0175
ISSN: 0048-3486

Keywords

  • Quantitative
  • Structural equation modelling (SEM)
  • Superior support
  • Work role stressors
  • Work-life balance (WLB)

To view the access options for this content please click here
Article
Publication date: 1 September 2006

The influence of organizational power on conflict dynamics

Renee de Reuver

The purpose of this study is to gain more insight in how line managers react to power use of superiors and subordinates in conflict situations.

HTML
PDF (131 KB)

Abstract

Purpose

The purpose of this study is to gain more insight in how line managers react to power use of superiors and subordinates in conflict situations.

Design/methodology/approach

The data was collected from 488 line managers; the majority of these managers worked in business services and non‐profit organizations. To measure the reaction of the line manager, the “Test for handling common organizational conflicts” was used, which incorporates a response factor (conflict style) and a situation factor (a combination of the opponent's behaviour and the organizational position).

Findings

The results showed, as expected, that managers' dominant or submissive reactions to opponents' dominant or submissive behaviour depend on opponents' power positions. The predicted directions of these relationships were that managers would react more complementarily to their superiors and would react more reciprocally to their subordinates. The hypotheses on the complementary reaction to superiors were supported. Managers submissiveness was more and dominance less with dominant superiors than with submissive superiors, and vice versa. Managers' reciprocal reaction in conflicts with subordinates was found for managers' submissiveness, but not for their dominant behaviour. The results showed complementary interactions, namely, managers dominate more with submissive subordinates than with dominant subordinates.

Originality/value

This study shows the structuring role of the hierarchal relationship in conflict interactions, and the prevailing position of complementary conflict patterns between managers and their superiors. The results supported the theoretical propositions in most cases, and they provide a better understanding of the use of dominance and submissiveness by managers.

Details

Personnel Review, vol. 35 no. 5
Type: Research Article
DOI: https://doi.org/10.1108/00483480610682307
ISSN: 0048-3486

Keywords

  • Line managers
  • Conflict resolution
  • Organizational behaviour

To view the access options for this content please click here
Article
Publication date: 15 February 2013

Revisiting the concept of competitive advantage: Problems and fallacies arising from its conceptualization

Christos Sigalas and Victoria Pekka Economou

Although competitive advantage is the cornerstone concept in strategic management it still remains a poorly defined and operationalized construct. The purpose of this…

HTML
PDF (175 KB)

Abstract

Purpose

Although competitive advantage is the cornerstone concept in strategic management it still remains a poorly defined and operationalized construct. The purpose of this paper is to revisit the concept of competitive advantage, to identify the problems that stem from its current conceptualization from the majority of the literature.

Design/methodology/approach

The paper undertakes an extensive literature review, audit of logical inference, syllogistic reasoning and Bayesian expressions in order to examine the problems associated with the current conceptualizations of competitive advantage.

Findings

Several drawbacks and fallacies relating to current conceptualizations of competitive advantage were identified that create an urgent need for a more robust definition which could better serve the needs of both empirical research and management practice.

Research limitations/implications

The authors by no means claim that the literature review undertaken in this paper on the concept of competitive advantage and on the problems derived from its conceptualization was exhaustive or absolute. Rather, this paper constitutes an attempt to stimulate efforts and provide directions on the further conceptual development of competitive advantage.

Practical implications

The findings allow practising managers to not necessarily associate competitive advantage with its sources and with the determinants of superior performance.

Originality/value

The findings contribute to the evolution of the strategic management field by identifying, categorizing and mapping potential problems, drawbacks and fallacies, associated with the conceptualization of competitive advantage as currently delineated in the literature, and by suggesting some criteria for the development of a conceptually more robust definition.

Details

Journal of Strategy and Management, vol. 6 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/17554251311296567
ISSN: 1755-425X

Keywords

  • Competitive advantage
  • Strategic management
  • Superior performance
  • Conceptualization of competitive advantage
  • Definitional problem
  • Tautology problem
  • Dependent variable problem

Access
Only content I have access to
Only Open Access
Year
  • Last week (123)
  • Last month (461)
  • Last 3 months (1215)
  • Last 6 months (2326)
  • Last 12 months (4651)
  • All dates (57013)
Content type
  • Article (47952)
  • Book part (6474)
  • Earlycite article (1791)
  • Case study (652)
  • Expert briefing (109)
  • Executive summary (34)
  • Graphic analysis (1)
1 – 10 of over 57000
Emerald Publishing
  • Opens in new window
  • Opens in new window
  • Opens in new window
  • Opens in new window
© 2021 Emerald Publishing Limited

Services

  • Authors Opens in new window
  • Editors Opens in new window
  • Librarians Opens in new window
  • Researchers Opens in new window
  • Reviewers Opens in new window

About

  • About Emerald Opens in new window
  • Working for Emerald Opens in new window
  • Contact us Opens in new window
  • Publication sitemap

Policies and information

  • Privacy notice
  • Site policies
  • Modern Slavery Act Opens in new window
  • Chair of Trustees governance statement Opens in new window
  • COVID-19 policy Opens in new window
Manage cookies

We’re listening — tell us what you think

  • Something didn’t work…

    Report bugs here

  • All feedback is valuable

    Please share your general feedback

  • Member of Emerald Engage?

    You can join in the discussion by joining the community or logging in here.
    You can also find out more about Emerald Engage.

Join us on our journey

  • Platform update page

    Visit emeraldpublishing.com/platformupdate to discover the latest news and updates

  • Questions & More Information

    Answers to the most commonly asked questions here