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Book part
Publication date: 28 September 2020

Thomas R. Loy and Sven Hartlieb

Purpose – Over the last 15 years, research provided insight into several firm- and country-level determinants of asymmetric cost behavior. Their implicit premise builds on…

Abstract

Purpose – Over the last 15 years, research provided insight into several firm- and country-level determinants of asymmetric cost behavior. Their implicit premise builds on rational trade-off decisions between holding costs of idle resources and adjustment costs. The authors build upon these findings and establish an irrational component – sunlight-induced managerial mood.

Methodology/approach – The authors rely on the established cross-sectional model of asymmetric cost behavior to investigate short-term resource adjustment decisions and extend it by an exogenous proxy for managerial mood (i.e., daily sunshine hours per US county-year).

Findings – Beyond rational trade-off and planning decisions, the authors provide large-sample evidence on the influence of irrational mood on cost decisions. In accordance with research in psychology showing that higher serotine levels, attributable to sunlight, contribute to happiness and optimism, the results suggest that sunlight-induced mood increases the level of asymmetric cost behavior. Managers from firms headquartered in counties with a higher level of sunlight less likely react to a decrease in sales by reducing idle resources. Instead, they seem to be more optimistic about future demand conditions and, thus, more inclined to “sit out” downturns in firm activity until sales recover.

Research limitations/implications – Although the mood proxy is truly exogenous in the setting, the authors are unable to establish causality as the actual cost management decisions could not be observed directly. Moreover, the analyses are limited to the county level, whereas weather undoubtedly oftentimes exhibits intra-county variation.

Originality/value – This study is the first to establish an irrational antecedent of managerial resource adjustment decisions, which adds to the cost stickiness literature by demonstrating the important role of deliberate managerial decisions for corporate cost behavior.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

Keywords

Content available
Book part
Publication date: 28 September 2020

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

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Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Book part
Publication date: 17 February 2015

Anna Carreri

This chapter investigates how normative beliefs attributed to insecure paid work and care responsibilities affect social understandings of the work–family boundary, and…

Abstract

Purpose

This chapter investigates how normative beliefs attributed to insecure paid work and care responsibilities affect social understandings of the work–family boundary, and either challenge or reinforce traditional links between gender and moral obligation.

Methodology

Within an interpretive approach and from a gender perspective, I present a discourse analysis of 41 interviews with Italian parents.

Findings

This chapter shows that women in the sample felt forced into blurred boundaries that did not suit their work–family normative beliefs. Men in the sample perceived that they had more boundary control, and they created boundaries that support an innovative fatherhood model. Unlike women, men’s boundaries aligned with their desires.

Research limitations

The specific target of respondents prevents empirical comparisons between social classes. Moreover, the cross-level analysis presented is limited: in particular, further investigation is required at the level of organizational cultures.

Originality

The study suggests not only thinking in terms of work–family boundary segmentation and integration but also looking at the normative dimensions which can either enhance or exacerbate perceptions of the work–family interface. The value of the study also stems from its theoretically relevant target.

Details

Work and Family in the New Economy
Type: Book
ISBN: 978-1-78441-630-0

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Book part
Publication date: 29 October 2018

Christin L. Munsch and Lindsey Trimble O’Connor

The ideal worker norm refers to the belief that employees can and should be singularly devoted to work. Our purpose is to understand the extent to which workers buy into…

Abstract

The ideal worker norm refers to the belief that employees can and should be singularly devoted to work. Our purpose is to understand the extent to which workers buy into various components of ideal work and how unpopular components of the ideal worker norm persist. We hypothesize they persist, at least in part, because of pluralistic ignorance. Pluralistic ignorance entails situations in which most people privately reject a norm, but incorrectly assume others accept it.

Drawing on original survey data, we examine the extent to which US workers subscribe to a range of factors described in the ideal work literature. We test the pluralistic ignorance hypothesis by comparing workers’ agreement with, and their perceptions of their coworkers’ agreement with, these factors.

We find workers embrace some components of ideal work. Yet, regardless of gender or parental status, they dislike those components that involve working extremely long hours and prioritizing work at the expense of personal or family life. In addition, regardless of gender or parental status, workers experience pluralistic ignorance with respect to those components that involve prioritizing work at the expense of personal or family life.

Our findings suggest that researchers distinguish between different components of ideal work. They also suggest that everyone – not just women or parents – desire work–family balance. Lastly, because people often behave in ways that are congruent with what they mistakenly believe to be the norm, our findings suggest workers may unintentionally perpetuate family-unfriendly workplace standards.

Details

The Work-Family Interface: Spillover, Complications, and Challenges
Type: Book
ISBN: 978-1-78769-112-4

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Article
Publication date: 1 August 2002

Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their…

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Abstract

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

Details

Management Research News, vol. 25 no. 8/9/10
Type: Research Article
ISSN: 0140-9174

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Book part
Publication date: 6 October 2014

Marjukka Ollilainen and Catherine Richards Solomon

With the rise in the number of women faculty since the 1970s, the traditional academic model of an exclusive devotion to work has been increasingly contested. Broad…

Abstract

Purpose

With the rise in the number of women faculty since the 1970s, the traditional academic model of an exclusive devotion to work has been increasingly contested. Broad changes have occurred in academic culture and policies to make many universities more family-friendly. Recent research on graduate students points to a shift in attitudes about work/family management as well. Graduate students, both male and female, seem to balk at expectations for a sole devotion to an academic career to the exclusion of family life. We examine how faculty members carry out acts of resistance to this traditional model.

Methodology/approach

This article presents research from two separate but related qualitative studies for a combined sample of 74 faculty members with children.

Findings

Women and men faculty make professional and personal choices and engage in behaviors that, in essence, are acts of resistance against the dominant but perhaps “old” culture of academe.

Originality/value

Resistance to the ideal worker norm in academia has been largely overlooked in studies about faculty parents (particularly fathers) and work/family balance. We demonstrate how faculty members act as agents of social change in academia.

Details

Gender Transformation in the Academy
Type: Book
ISBN: 978-1-78441-070-4

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Article
Publication date: 30 July 2018

Yanjun Ren, Yanjie Zhang, Jens-Peter Loy and Thomas Glauben

Given the fact that the income disparity has become extremely severe in rural China, the purpose of this paper is to examine heterogeneity in food consumption among…

Abstract

Purpose

Given the fact that the income disparity has become extremely severe in rural China, the purpose of this paper is to examine heterogeneity in food consumption among various income classes and to investigate the impact of changes in income distribution patterns on food demand in rural China.

Design/methodology/approach

In this study, the authors partition the households into five income classes according to the distribution of household per capita net income. Using household data drawn from the China Health and Nutrition Survey in 2011, a two-stage demand model is applied to estimate a food demand system for each of the income classes. After obtaining the estimated income elasticities of eight studied food groups for each income class, the authors then examine the responsiveness of food demand to the changes in income distribution by means of four scenarios with varying income distribution.

Findings

The empirical results indicate that substantial differences in food consumption exist across various income classes. Specifically, the lowest-income households are more sensitive to price and income changes for most studied food groups than the highest-income households are. In general, income responsiveness is higher for meats, aquatic products and dairy products. Based on estimated income elasticities, the projected food consumption under different income distribution patterns shows that changes in income distribution have significant influences on food consumption. In addition, the authors conclude that a more equal distribution of income would be associated with a higher demand for food in rural China.

Originality/value

This paper employs a two-stage demand model to estimate food demand in rural China by income classes. The results imply substantial differences in food demand for various income classes. Therefore, income distribution should be taken into account instead of an average estimation for the population as a whole when investigating food demand in rural China. Given the significant changes in income distribution in rural China, this study provides several important policy implications to alleviate income inequality and poverty, as well as to improve nutrition for lower-income classes.

Details

China Agricultural Economic Review, vol. 10 no. 3
Type: Research Article
ISSN: 1756-137X

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