Search results

Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants, some of whom are permitted to communicate, choose compensation schemes, negotiate with subordinates, and reject budgets. This paper synthesizes and analyzes experimental research in participative budgeting with a focus on the role of the superior defined in the research design, and on how that role affects budget outcomes, subordinate behavior, and in some cases superior behavior. We demonstrate how superior type influences economic and behavioral predictions, and likewise affects budgeting outcomes and the interpretation of the results. This paper is intended to further our understanding of how superior type affects behavior in participative budgeting studies, and to facilitate the choice of superior type in future research designs.

Considerable research has been conducted into the problem of sexual harassment in the workplace, although most of this research has been undertaken in the United States, particularly since the 1970's (Mackinnon, 1979; Rowe, 1981; Collins and Blodgeth, 1981). In 1974, for example, a group of women, almost equally black and white and with economic backgrounds ranging from very affluent to poor, discovered a common thread in their employment careers, which Farley (1980, p.1) summed up, saying:

This study uses cross‐section and panel data from the 1998 Workplace Employee Relations Survey to explore contextual influences on the relationship between performance‐related pay (PRP) and organizational performance. While it finds strong evidence that the use of PRP can enhance performance outcomes, it also determines that this relationship is qualified by the structure of workplace monitoring environments. In addition, it presents evidence that managers learn about optimum combinations of pay system and monitoring environment through a process of experimentation. Finally, although there exists a robust positive association in these data between use of PRP and pay inequality, it appears that these higher levels of inequality carry no performance penalty.

Identify the different types of experiences of European Works Council (EWC) members based on the four fields of interaction of EWCs and evaluate their relative presence.

Latent profile analysis using survey data of over 1600 EWC representatives from more than 300 EWCs.

Five different types of EWC experience are identified (marginalized, dominated, spearhead, participative and transnational forum). After 22 years of experience with EWCs, only a small minority of EWC representatives consider their EWC to be a participative structure. While trade union support and training increase the value of belonging to a well-functioning EWC type, they are not enough to circumvent structural obstacles. Additionally the analysis shows that domination by some countries in the functioning of an EWC is not always negative as this experience is present in both well- and ill-functioning EWC types.

The article argues that research should focus more on the moments of regression which EWCs face; and take a more nuanced approach to the domination by some countries of how EWCs function.

The article adds to the growing body of evidence that argues for structural intervention to improve EWC functioning.

This article uses insights from comparative case study research to cross-validate the findings using quantitative methods.

Briefly reviews previous literature by the author before presenting an original 12 step system integration protocol designed to ensure the success of companies or countries in their efforts to develop and market new products. Looks at the issues from different strategic levels such as corporate, international, military and economic. Presents 31 case studies, including the success of Japan in microchips to the failure of Xerox to sell its invention of the Alto personal computer 3 years before Apple: from the success in DNA and Superconductor research to the success of Sunbeam in inventing and marketing food processors: and from the daring invention and production of atomic energy for survival to the successes of sewing machine inventor Howe in co‐operating on patents to compete in markets. Includes 306 questions and answers in order to qualify concepts introduced.

Companies have changed their focus from product oriented within marketing (1960s) to demand oriented within quality improvement (1980s) and, today, to an emphasis on customer service, customer loyalty, and customer profitability. Although the significance of customer‐centric services is well established, much of the research that has investigated the effect of customer lifetime value (CLV) has focused on the lifetime value of existing customers only. The purpose of this paper is to devise a novel customer value model (the CV model) to predict internet‐based customers' value by utilizing historical financial data to predict future value.

This research utilizes the concept of operation research, which deploys scientific methods to solve problems and assists in generating strategies in terms of model construction. The authors construct a prediction model for short‐term CV that is also a type of deterministic model and define e‐services as the coverage of free or charged services over the internet environment.

The simulated results reveal that, over the long‐term, CV decreases as the predictive time moves away from the present because of deviations in perception and expectation. The new CV model complements the existing CLV model by addressing CV from a different perspective and provides clues to CV for e‐service industries.

The proposed CV model and the CLV model both come from the customer perspective, but CLV measures CLV without prediction while the CV model provides an avenue by which to consider customer and enterprise perspective simultaneously. Thus, the CV model not only complements the CLV but also assists enterprises in identifying CV and generating superior benefits.

The proposed model makes three contributions: it constructs an equation to measure CV for internet‐based services; it considers the customer and enterprise perspectives simultaneously; and it observes changes in the CV of any specific internet user.

Technological standardization can promote the development of complex products and systems (CoPS) (e.g. large aircraft, high-speed trains). Many studies argue that a superior network position contributes to improving a firm's ability to innovate; however, few studies have considered the aforementioned line of research as falling under the purview of CoPS standardization. This study focuses on CoPS integrators, which hold the most important enterprise roles in CoPS manufacturing and innovation, to analyze whether the two types of superior positions (i.e. the central position and the brokerage position) help the integrator influence the standardization process in a process moderated by technological complexity.

Considering the outstanding market performance of the railway transportation industry in China, the abundance of cooperative activities in this industry, and data availability, we adopt integrators from this industry as samples for the empirical analysis in this study. A negative binomial regression analysis with random effects was conducted to analyze the acquired panel data.

The results show that the central position has an inverted U-shaped effect on the integrator's ability to influence standardization and that the brokerage position has a positive effect. We also find that the underlying mechanism of the two types of network positions impacts the integrator's ability to influence standardization and that it has two modes: knowledge integration in related domains and knowledge integration in nonrelated domains. Moreover, technological complexity attenuates the effect of the central position and strengthens the effect of the brokerage position on the integrator's ability to influence standardization.

This paper contributes to the theoretical research on CoPS manufacturing and innovation and complements knowledge-based theory. The results could prove enlightening for integrators facing complex technological environments, allowing them to establish a reasonable external knowledge search strategy and choose appropriate cooperation partners according to their knowledge domains.

This paper aims to analyze challenges of subjective performance evaluation (SPE) and their effects on team performance. It focuses on discretionary bonus allocations in teams and challenges driven by cognitive biases on the superior or the employee side. This is important as efficient teamwork is a relevant source of competitive advantages in firms, and firms often rely on teams to coordinate various, mutually supportive organizational activities.

The author analyzes results that have recently been discussed in the literature and link them to each other to create a more holistic picture about potential performance effects of SPE. Based on the analyses, the author develops avenues for future research and point out open questions.

Exploring employees’ fairness perceptions in team settings in which there is no clear standard for a “fair” team bonus allocation, the author finds that perceived fairness of team bonus allocation may decrease under SPE because employees interpret the “fairness” of the bonus allocation from an egocentric perspective. Such decrease in perceived fairness can eventually even lead to decreased team performance. Likewise, on the superior side, more complex, but highly relevant team can cause cognitive biases of superiors in assessing employee performance, thereby decreasing the potentially positive effects of SPE on team performance.

This paper contributes to the literature by analyzing recently discovered challenges of SPE in teams and linking them to each other to draw more general conclusions about the performance effects of SPE. For practice, my findings imply that firms may want to be cautious when evaluating the potential effects of SPE – as it is made by human beings with their cognitive biases. For research, the paper opens up new research possibilities and points out open questions.

The purpose of this paper is to compare patterns of impression management in two organizational systems, namely, organic and mechanistic.

Qualitative data were gathered from 23 employees by means of in‐depth, semi‐structured interviews. In addition, questionnaires pertaining to the use of impression management strategies toward superiors and peers were given to 208 employees from military and R&D organizations.

The results suggest that employees in mechanistic systems engage more in impression management behavior and direct their efforts more often toward their superiors than toward their peers, most frequently by using the strategy of “Ingratiation”. On the other hand, employees in the organic system sample use impression management to a lesser extent, and they direct it more equally toward superiors and peers. Their predominant strategy is “Initiation.” These results are discussed in light of the differences in the norms and structural characteristics of the two organizational systems.

The mechanistic system was represented by a military organization and there is disproportionate representation of males in the survey sample.

The paper demonstrates the importance of the specific characteristics of an organizational system in shaping employees' impression management behavior.