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The purpose of this paper is to study the dynamic behavior of complex-valued switched grey neural network models (SGNMs) with distributed delays when the system parameters and external input are grey numbers.

Firstly, by using the properties of grey matrix, M-matrix theory and Homeomorphic mapping, the existence and uniqueness of equilibrium point of the SGNMs were discussed. Secondly, by constructing a proper Lyapunov functional and using the average dwell time approach and inequality technique, the robust exponential stability of the SGNMs under restricted switching was studied. Finally, a numerical example is given to verify the effectiveness of the proposed results.

Sufficient conditions for the existence and uniqueness of equilibrium point of the SGNMs have been established; sufficient conditions for guaranteeing the robust stability of the SGNMs under restricted switching have been obtained.

(1) Different from asymptotic stability, the exponential stability of SGNMs which include grey parameters and distributed time delays will be investigated in this paper, and the exponential convergence rate of the SGNMs can also be obtained; (2) the activation functions, self-feedback coefficients and interconnected matrices are with different forms in different subnetworks; and (3) the results obtained by LMIs approach are complicated, while the proposed sufficient conditions are straightforward, which are conducive to practical applications.

Recent textbook models for management decisions and our orientation of management education are still based on a reductionist, isolationist and linear paradigm. This paper, for stimulating a perception shift, introduces a systems‐based approach. Drawing on a reconstruction of ancient Eastern wisdom, mainly Confucianism, the approach intends to integrate wuli (material‐technical), shili (psycho‐cognitive) and renli (social‐political) elements, perspectives and patterns into a differentiated/interconnected whole, as the context, content and process of management decision. Decision making conducted as such may have the potential to facilitate complementary synergy among goal‐seeking, cognitive‐learning and relationship‐maintaining approaches to management decision/education.

The purpose of this paper is to explore the ethical dimensions in China. It reviews the extant business ethics literature on China, collects data on ethical conduct from a large Chinese university, and analyzes the data to examine emerging trends.

Factor analysis and multidimensional scaling (MDS) are applied to an established survey instrument after reliability is confirmed.

Principal‐components factor analysis uncovers six main factors. MDS further reduces the explanatory variables into four ethical dimensions, while increasing the number of useable observations. These four dimensions are then correlated with some demographic and psychographic variables. Results reveal four quadrants with different characteristics: Quadrant I “Unsympathetic, ethically challenged, self centered” have lower grade‐point index (GPA); Quadrant II “Ethically challenged, other directed” have higher GPA, watch more TV, and are more likely to be female; Quadrant III “Community orientation, ethically centered” are more likely to be female with higher class ranking and Quadrant IV “Challenge avoidance, controlling, religious” are more likely to have a lower GPA and lower level of religiosity.

Inferences from this paper may be limited to the sample group. Further expansion of the paper may suggest additional insights.

Ethics is often ignored in China's business education. While well researched in the USA, this topic is rarely studied in China. This is of concern to businesses looking for managers in the Chinese market and for individuals and researchers who want a framework to better understand ethical dimensions of Chinese management.

This study seeks to apply a dual-processing model to understand how ethical leadership prohibits employee unethical behavior through both employee deontic justice and distributive justice.

A survey research was conducted with 62 supervisors and 244 subordinates of 17 firms collected at 2 time points separated by approximately 3 weeks in People's Republic of China.

A multilevel modeling analysis was used to test the dual-processing model. The results showed that both employee deontic justice (moral intuition process) and distributive justice (deliberate reasoning process) significantly mediate the negative relationship between ethical leadership and employee unethical behavior.

As traditional ethics-training approaches mainly focus on developing the deliberate decision-making process driven by distributive justice, the authors' dual-processing model suggests that moral intuition led by deontic justice is equally important and could significantly inhibit employee unethical behavior. Applying the proposed dual-processing model in the ethics training can enhance the effectiveness of employee moral training.

Previous studies have studied the deliberate reasoning process and moral intuition on employee unethical behavior independently. This study contributes to the current literature by a comprehensive dual-processing model which demonstrates equal impact of employee deontic justice and distributive justice led by ethical leadership on the inhibition of employee unethical behavior.

Summarizes the literature on mentoring and its effects, pointing out that little research has been done on international mentoring despite globalization. Considers how mentoring could be used to help accountants make international assignments into successful learning experiences and to cope with the culture shock they often report. Discusses the possible role of the mentor before, during and after the assignment, highlighting the critical factors during the process; and compares horizontal and vertical approaches. Urges accounting firms to use mentoring to improve international performance and as a basis for organizational learning in a global environment.

The purpose of this paper is to explore the sensitivity of economic efficiency rankings of water businesses to the choice of alternative physical and accounting capital input measures.

Data envelopment analysis (DEA) was used to compute efficiency rankings for government-owned water businesses from the state of Victoria, Australia, over the period 2005/2006 through 2012/2013. Differences between DEA models when capital inputs were measured using either: statutory accounting values (historic cost and fair value), physical measures, or regulatory accounting values, were scrutinised.

Depending on the choice of capital input, significant variation in efficiency scores and the ranking of the top (worst) performing firms was observed.

Future research may explore the generalisability of findings to a wider sample of water utilities globally. Future work can also consider the most reliable treatment of capital inputs in efficiency analysis.

Regulators should be cautious when using economic efficiency data in benchmarking exercises. A consistent approach to account for the capital stock is needed in the determination of price caps and designing incentives for poor performers.

DEA has been widely used to explore the role of ownership structure, firm size and regulation on water utility efficiency. This is the first study of its kind to explore the sensitivity of DEA to alternative physical and accounting capital input measures. This research also improves the conventional performance measurement in water utilities by using a bootstrap procedure to address the deterministic nature of the DEA approach.

This paper aims to provide an elucidative and explanatory overview of decision-making theory that human resource management and development (HR) researchers and practitioners can use to explore the impact of heuristics and biases on organizational decisions, particularly within HR contexts.

This paper draws upon three theoretical resources anchored in decision-making research: the theory of bounded rationality, the heuristics and biases program, and cognitive-experiential self-theory (CEST). A selective narrative review approach was adopted to identify, translate, and contextualize research findings that provide immense applicability, connection, and significance to the field and study of HR.

The authors extract key insights from the theoretical resources surveyed and illustrate the linkages between HR and decision-making research, presenting a theoretical framework to guide future research endeavors.

Decades of decision-making research have been distilled into a digestible and accessible framework that offers both theoretical and practical implications.

Heuristics are mental shortcuts that facilitate quick decisions by simplifying complexity and reducing effort needed to solve problems. Heuristic strategies can yield favorable outcomes, especially amid time and information constraints. However, heuristics can also introduce systematic judgment errors known as biases. Biases are pervasive within organizational settings and can lead to disastrous decisions. This paper provides HR scholars and professionals with a balanced, nuanced, and integrative framework to better understand heuristics and biases and explore their organizational impact. To that end, a forward-looking and direction-setting research agenda is presented.

The purpose of this paper is to inspect the influence of organizational climate on the social desirability of political behaviour of employees. It also examines perception of politics and perceived behavioural choice as the underlying mechanisms that mediate the relationship between organizational climate and social desirability of political tactics. Finally, the paper studies the influence of desirability of politics on frequency of use of political tactics.

The study uses data (n = 234) collected from a large public sector organization in India. The inter-relationships are tested empirically using structural equation modelling.

The findings suggest that organizational climate significantly influences the social desirability of political tactics such that positive climate leads to lower social desirability of political tactics. Also, perception of politics and perceived behavioural choice mediate the relationship between organizational climate and desirability of political tactics. Finally, the social desirability of political tactics positively and significantly influences frequency of political tactics used.

Because of the nature of the study, generalization must be made with caution since it has been conducted in an Indian public sector organization, and errors due to measurement method could be present. The study provides a better understanding of the relationship between organizational climate and political behaviour and clarifies the mediating role of perception of politics and behavioural choices. It also elucidates the need for organizations to accept the active role of employees in determining the nature of workplace politics.

The study establishes political perceptions and perceived behavioural choice as important mediators between climate and political behaviour, fostering in-depth research into the environmental aspects of public sector organizations. It also establishes employees as autonomous members of the organization who make political choices by taking into account their organizational contexts, a concept much newer to highly formalized and codified public sector organizations.

The aim of this study was to investigate the dimensions of housing adequacy evaluation by residents in public housing with a view to identifying how government and construction professionals can deliver adequate housing facilities.

The research is based on household surveys involving 517 respondents selected from nine public housing estates constructed between 2003 and 2010 in Ogun State Southwest Nigeria. The data were collected using structured questionnaire administered to the residents by the researchers through visits to the housing estates. A total of 33 variables derived from the review of the literature were used in measuring housing adequacy. Descriptive statistics and factor analyses were used in analysis of the data.

The study reveals that residents perceived their housing situation as inadequate. They evaluated housing adequacy based on four key dimensions: ambient condition of interiors spaces, security, utilities and neighbourhood facilities; social infrastructure; level of privacy and size of sleeping; and living and dining areas in the residences. These dimensions of housing adequacy evaluation were found not to be exactly the same way experts conceived housing adequacy in the literature.

The concept of housing adequacy can be used to examine occupants’ housing preferences and their standard of living, the quality of housing and the performance of mass housing projects.

The paper makes practical suggestions to government and construction professionals on how to improve adequacy levels of public housing. Specifically, in the areas of giving more attention to ambient condition of interiors, security, utilities and neighbourhood facilities as well as privacy and sizes of main activities areas in dwelling units in the design, construction and management of public housing projects.

The study identifies dimensions of housing adequacy evaluation by residents in public housing and compares these with experts’ conception of housing adequacy.

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.

The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.

This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.

To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.