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This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/01437730310505894. When citing the article, please cite: Dean Tjosvold, Zi-you Yu, Helen Liu, (2003), “Traditional values for applying abilities and leader effectiveness in China”, Leadership & Organization Development Journal, Vol. 24 Iss: 8, pp. 460 - 468.

Proposes that traditional Chinese values of leader as head can be useful in that they can promote applying abilities for mutual benefit for leadership and employees. A total of 200 managers working in organizations in Shanghai, China, indicated their traditional leadership values and level of applying abilities for mutual benefit with employees. A total of 200 employees working for these managers indicated their applying abilities with their manager and their manager’s leader effectiveness and their own job commitment. Applying abilities mediates between leader as head and leader effectiveness. Findings help to clarify that traditional Chinese leadership values involve support and relationship building, not necessarily domination and suppression. These results were interpreted as suggesting that Chinese managers and employees could develop effective leader relationships by strengthening their traditional values and orienting them to promoting applying abilities for mutual benefit.

Productivity and people maintenance values have traditionally been considered to contribute to leader effectiveness but the dynamics by which they have their effects have not been clarified. This study proposes that cooperative and competitive goal interdependence mediates the relationship between these values and outcomes. Working in organizations in Shanghai, China, 103 managers indicated their productivity and people values and 206 employees indicated their goal interdependence, leader effectiveness, and their commitment. Structural equation analysis suggested that productivity and people maintenance values affect goal interdependence which in turn results in leader effectiveness and employee commitment. Findings refine the theorizing by suggesting that leader values reduce competitive and independent goals but may not themselves strengthen cooperative goals. Results also suggest that leader values may directly induce employee commitment. The study’s findings and previous research were interpreted as suggesting that productivity and people values coupled with cooperative goals provide a foundation for effective leadership.

This chapter examines the similarities and differences between the concepts of transformational leadership as developed within North America and the Confucian idea of transformation. It argues that Confucian tradition encompasses the essential elements embedded in the concept of transformational leadership. The former differentiates from the latter in its deeper degree of transformation, emphasis on morality and culture, and its focus on transformation from the inside outwards. The two greatest educators in Chinese history, Confucius and Cai Yuanpei, are evaluated in terms of their transformational leadership qualities in the Western sense. By looking at Confucius and Cai Yuanpei as successful transformational leaders, the chapter identifies four important factors from Chinese cases that may contribute to the success of this type of leadership. Implications of this comparison are discussed as they may inform the knowledge, research and practices of transformational leadership.

The objective of this study is to examine how formal and informal institutional environment influences managers’ fair value opinion shopping behaviour in the largest International Financial Reporting Standards adopter, China.

To test the hypotheses, I conduct a 2 × 2 between-subject randomised experiment since the inferences about cause and effect are important in this study. The between-subject experimental situations are manipulated on the basis of the financial condition of companies and boards’ oversight.

I find that managers are likely to seek favourable fair value opinions from external valuation professionals when they are under the weak boards’ oversight and high stress to meet the regulation target of the China Securities Regulatory Commission. These results are more pronounced for managers with higher both rent-seeking and favour-seeking guanxi orientations are more likely to engage in fair value opinion shopping.

Consistent with theoretical analysis of Balfoort et al. (2017), this study provides empirical evidence that guanxi influences the neutrality and faithful representation in fair value measurement in China. In addition, the findings extend Salzsieder’s study (2015) and reflect the context-embeddedness nature of accounting.