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Call centers generate stress and absenteeism in staff and the literature suggests that people-oriented leadership is the right way of supervision for such a situation. This study compared its effects versus those of other types of leadership.

Absentee data of 379 representatives of customer services of a Peruvian call center were analyzed and the representatives answered a questionnaire about the Framework of Values in Competition and its four types of leadership. Day and night work shifts were compared.

It was observed that absenteeism declines with people-oriented leadership, although only during the day shift, and the addition of leadership oriented to change, results and control devalues models.

Future studies should cover the performance of the worker. The findings suggest a need to re-focus the theoretical focus on environmental contingencies that affect leadership effectiveness.

Leadership theorists will ask themselves in what circumstances the multiple leadership is effective. Call center managers will appreciate the organizational value of people-oriented leadership at the first level of supervision.

Patronage of local footwear have not been encouraging in Nigeria despite recent investments. The purpose of the study is to evaluate celebrity endorsement and customer patronage of small and medium-scale enterprises (SMEs) products in African context, with focus on trustworthiness, expertise, attractiveness, respect and similarity (TEARS) model.

The research was designed as a descriptive survey. An online structured questionnaire was applied for data collection. Cronbach Alpha and content validity were used for reliability and validity, respectively. TEARS model was used to ascertain key dimensions, and Pearson correlation coefficient and logistic regression were applied into the analysis.

The findings reveal that celebrity endorsement is not associated with patronage of local footwears, though TEARS model analysis indicates the direction of consumers rating on celebrity endorsement. Factors such as recommendation and quality impact the consumer willingness to buy local footwear.

The small sample size calls for caution in generalization.

The study suggests that although the TEARs model is viable, all the dimensions are mutually exclusive. However, this depends on the characteristics of the brand. In driving patronage, managers must pay attention to personal and non-personal cues such as price, quality and source of information about their brand.

The originality is buttressed from the value it provides for local product production and patronage. The significant factors are indicated as key to addressing low patronage.

Examinar si las firmas no financieras que estuvieron registradas en la Superintendencia de Valores y Seguros de Chile (SVS) manipularon la cifra de beneficios para evitar reportar pérdidas o disminuciones en las ganancias, durante el período 2010-2014.

Se analizó la distribución de los beneficios netos y la distribución de los cambios en los beneficios netos de las firmas, de acuerdo con la metodología de Burgstahler y Dichev (1997).

Los resultados mostraron frecuencias inusualmente bajas de pequeñas pérdidas y de pequeñas disminuciones en los beneficios, y frecuencias inusualmente altas de pequeñas utilidades y de pequeños incrementos en las ganancias. Ambos resultados fueron estadísticamente significativos.

El estudio presentó evidencia de posibles prácticas de earnings management para evitar reportar pérdidas o disminuciones en el beneficio neto durante el período 2010-2014. Estos resultados permitirían identificar empresas “sospechosas” de earnings management, y aumentarían la probabilidad de detectar las firmas que manipularon al alza el beneficio reportado en los estados financieros o que —en un caso extremo— cometieron un fraude aún no revelado.

Los resultados de este tipo de estudios podrían ser útiles para focalizar actividades de monitorización y fiscalización para una mayor transparencia en el mercado bursátil.

Manipulación del beneficio contable, Distribución de frecuencias, Beneficio neto, Pérdida, Umbral de beneficios.

Trabajo de investigación

This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period.

The analysis is undertaken using the distributions of earnings changes and earnings, according to Burgstahler and Dichev (1997) methodology.

The results showed unusually low frequencies of small losses and small declines in earnings and unusually high frequencies of small benefits and small increases in earnings. Both results were statistically significant.

The study presents evidence of possible earnings management activity to avoid reporting losses and earnings decreases during the period 2010-2014. These results would allow to identify “suspicious” companies of earnings management and would increase the likelihood of detecting firms that managed upside the reported earnings or that – in an extreme case – would be committing a fraud not disclosed.

The results of these types of studies would be useful to carry out monitoring and control activities, to increase transparency in the stock market.

The paper explores a management fashion within the Swedish Public Sector called intrapreneurships. Intrapreneurships became popular during a period of public debate on what forms of organizing are most suitable for the production of welfare. However, while the popularity of the model was short-lived, a few municipalities nevertheless constitute examples of where it was supported for a longer period. The aim of this paper is to investigate how the model became continuously legitimate having lost its appeal elsewhere.

The paper comprises a longitudinal analysis of two municipalities. Field-material was collected through qualitative methods including interviews (35 interviews, 42 interviewees) and document analysis.

The results draw attention to how management fashions become enduring. The metaphor of translation highlights how different professional actors in a local setting apply editing rules, and how they constitute work acquired for continuous translation of the model in order to make it legitimate, disseminated and supported. The study draws particular attention to the large number of actors involved in the editing process.

Besides an extended understanding of management concepts, to explain the anomaly of a long-standing management fashion, the paper illustrates the importance of acknowledging editing as processes and not process. A key notion in why intrapreneurships became legitimate is that professional actors edited the model differently in order to satisfy their desires and needs. This contradicts the more common case study design in translation studies, which seeks a unitary translation process, in a single local setting.

A summary of the economic impact resulting from the celebration of a sporting mega-event in the city of Cali, Colombia, is carried out in this article.

The impacts are estimated by means of the systematic effects produced by the activities of investment/expenditure of the identified agents and the consequent multiplying effects captured from an input-output model.

The World Games represented a new income flow to the city of Cali of $101.036 million pesos (≡US$53.4 mill.) and 9.598 jobs were created (≡7,711 full-time jobs). Additionally, 2,174 foreign tourists and 11,250 national tourists were attracted to the city.

The article contributes with innovative aspects methodologically speaking, useful for future studies of economic impact in cities with low tourism located in developing countries.

Sustainability is increasingly becoming an essential aspect of technological innovations. In addition, the diffusion of sustainable new technology-based products appears to be uneven across the globe. The authors examine the effect of three country-level Hofstede measures of culture and two national-level innovation characteristics on the diffusion of Sustainable New Technology-based Products (SNTP).

Regression and Necessary Conditions Analysis were used to analyze a panel dataset of electric and hybrid vehicles sales from 2008 to 2017 across 89 countries.

Results suggest Long-Term Orientation (LTO) was correlated with SNTP diffusion, Indulgence (IVR) was partially correlated with SNTP diffusion and was also a necessary condition. Surprisingly, Uncertainty Avoidance (UAI) was not correlated with SNTP diffusion. In addition, a national proclivity for developing innovations and a history of utilizing prior generic innovations were both correlated and necessary for SNTP diffusion.

This paper measures the impact of several macro-level variables (culture and other innovation related characteristics of countries) on SNTP diffusion. In addition to regression analyses to measure the average effect size, the authors conduct Necessary Conditions Analysis, which assesses the necessity of a variable for the outcome. These insights may help multinational companies better strategize entry decisions for international markets and aid governments in formulating more effective policies by recognizing and accommodating the influences of national culture and innovation attitudes.

The purpose of this paper is to propose new directions for human resource management (HRM) research by drawing attention to online data as a complementary data source to traditional quantitative and qualitative data, and introducing network text analysis as a method for large quantities of textual material.

The paper first presents the added value and potential challenges of utilising online data in HRM research, and then proposes a four-step process for analysing online data with network text analysis.

Online data represent a naturally occuring source of real-time behavioural data that do not suffer from researcher intervention or hindsight bias. The authors argue that as such, this type of data provides a promising yet currently largely untapped empirical context for HRM research that is particularly suited for examining discourses and behavioural and social patterns over time.

While online data hold promise for many novel research questions, it is less appropriate for research questions that seek to establish causality between variables. When using online data, particular attention must be paid to ethical considerations, as well as the validity and representativeness of the sample.

The authors introduce online data and network text analysis as a new avenue for HRM research, with potential to address novel research questions at micro-, meso- and macro-levels of analysis.

This study investigates how the consumption of sugar products and non-alcoholic beverages has changed across birth cohorts. In addition, this study examines how the socio-economic gaps in the consumption of said products have evolved across birth cohorts.

The research data are drawn from the Finnish household expenditure surveys covering the period 1985–2016 (n = 44,286). An age-period-cohort methodology is utilised through the age-period-cohort-trended lag model. The model assumes that the linear long-term component of change is caused by generations replacing one-another, and that the age effect is similar across cohorts.

Sugar products and non-alcoholic beverages occupied a larger portion of more recent birth cohorts' food baskets. Cohort differences were larger in beverage consumption. Lower income was associated with a higher food expenditure share of sugar products in several cohorts. A higher education level was linked to a higher food expenditure share of sugar products in more cohorts than a lower education level. In cohorts born before the 1950s, non-alcoholic beverages occupied a larger portion of the food baskets of the high socio-economic status groups. This gap reversed over time, leading to larger food expenditure shares of non-alcoholic beverages in low socio-economic status groups.

This study assessed how the consumption of sugar products and non-alcoholic beverages has changed across birth cohorts. In addition, this study assessed how socio-economic differences in the consumption of said products have changed. The results highlight that sugar products and non-alcoholic beverages occupy larger portions of more recent birth cohorts’ food baskets. The results also highlight a reversal of socioeconomic differences in non-alcoholic beverage consumption.