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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 its way…

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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.

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

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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 either…

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 various…

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.

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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 workforce …

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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

Keywords

Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Book part
Publication date: 17 February 2015

Kelly Chermack, Erin L. Kelly, Phyllis Moen and Samantha K. Ammons

The purpose of this chapter was to examine the implementation of a flexible work initiative that attempted to challenge two institutionalized precepts of contemporary white-collar…

Abstract

Purpose

The purpose of this chapter was to examine the implementation of a flexible work initiative that attempted to challenge two institutionalized precepts of contemporary white-collar workplaces: the gendered ideal worker norm, with its expectation of the primacy of paid work over family and personal life, and the assumption of managerial control over employees’ schedules and work location.

Methodology/approach

Using ethnographic and interview data, how the Results Only Work Environment (ROWE) was experienced by employees in four different teams within the Best Buy, Co., Inc. corporate headquarters was explored.

Findings

Comparing more and less successful implementation across teams, results suggested that collective institutional work is required for the emergence of new norms, expectations, and legitimated practices. Findings indicated that managers’ task-specific knowledge – their deep experience with the tasks that the team is charged with completing – is a structural condition that facilitates managers’ trust in employees and encourages team experimentation with new practices.

Research limitations

Data for this study was limited to one organization and four teams. Future research should include similar organizational change efforts in other organizations and in larger teams.

Practical/social implications

These findings may promote a better understanding, among researchers and practitioners, of the importance of manager knowledge and background and how this appears to be key to achieving institutional change.

Originality/value

This research is an example of an innovative approach to workplace flexibility and applies an institutional theory lens to investigate variation in the implementation of organizational change.

Details

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

Keywords

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