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This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a number of issues in the conceptualisation and measurement of evaluative style and conclude that none of the existing measures is ideal for use in future research. We see two general dimensions of evaluative style that need specific attention in future research. The first dimension addresses the evaluative focus of the superior (e.g. budgets, other quantitative targets, short or long‐term targets, etc.). The second dimension addresses the superior’s way of handling the evaluation process (e.g. rigid or flexible, fixing blame, using it as a learning opportunity, etc.). Building on these two dimensions, there i a need for studies that assess how specific performance measures are used in different way within a particular organisational context, enabling a distinction between the design and the use of control tools. These conclusions suggest a need for qualitative indepth field studies within single organisations rather than quantitative survey research across organisations in future research on evaluative style and its behavioural consequences.

The purpose of this paper is to assess the views and experiences of mediators from different professional backgrounds practising in the construction industry. Previous research shows that the legal profession dominates construction mediation in both England and Wales.

The phenomenological approach was used to capture the lived experiences of the interviewees and gain insight into their views and practices. The data collection was by semi-structured interviews. The data was then analysed using software to establish themes.

The major difference in mediator practice discovered between the two groups is the use of the evaluative style by lawyer and facilitative style by non-lawyer mediators. Non-lawyer mediators strongly reported their criticisms of the evaluative style in mediation suggesting that it undermines the parties’ ability to self-determine their own dispute and reduces the level of satisfaction experienced by the parties in the process of mediation. Lawyer mediators supported the use of the evaluative style as an acceptable compromise on the parties’ self-determination and feelings of satisfaction in pursuit of achieving the goal of a settlement in mediation, which was significantly better than the escalation of stress and costs to the parties in the event that the dispute escalates to litigation. In addition, mandatory mediation, the role of advisors/advocates, governance and the future of mediation were explored.

The research is anticipated to be of particular benefit to parties considering referring a construction dispute to mediation.

Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide consistent results. Researchers are in general agreement that aspects of national culture, affecting the behaviour and attitudes of individuals within organisations, have to be taken into account. Motivated by the encouraging findings of Harrison's (1992) study in Singapore, this study is a partial replication of Harrison (1992, 1993) in the context of Indonesia. It explores further whether a high budget emphasis is an effective superior evaluative style in nations categorised as high power‐distance (PD) and low individualism. Specifically it examines the effect of participation on the budget emphasis in a superior's evaluative style and dependent variables: job satisfaction and managerial performance. In addition to the structured instruments used in prior research, open ended questions captured attitudes to management control issues. The results indicate that in Indonesia a low budget emphasis improves managerial performance, while high participation increases Indonesian managers' job satisfaction. This result does not wholly support previous research findings and leads to discussion of Indonesian national characteristics which potentially contribute to the impact of a superior's evaluative style in Indonesia. This research suggests that the same performance evaluative style is unequally effective across the nations common to Hofstede's cultural dimensions.

This study examines the impact of mediator style, mediation outcome, and mediator background variables on community mediation participant satisfaction and fairness perceptions along several dimensions. Our data were collected from a community mediation program located in a justice court in the Southwestern United States. During a twelve‐month period, 40 mediation sessions, each involving a single mediator, were videotaped. The 108 mediation participants completed surveys assessing their perceptions of and satisfaction with their specific mediation experiences. The findings indicate important impacts of mediator facilitativeness on all perceptions and of conflict resolution success on satisfaction. Mediator experience impacted perceptions of the mediator; mediator gender and law background had no impacts.

The purpose of this paper is to investigate and identify the salient effects of apparel evaluativ1e cues in order to enrich our understanding of consumer preferences and behaviour in two different socio-cultural contexts – Canada from the west and China of the east.

Online and paper questionnaires were used to collect data from Canada and China. Based on the prior research, 14 hypotheses were developed, and SPSS statistical analyses were used for this study.

According to the findings, Canadian and Chinese participants used price as an indicator of product quality and/or monetary sacrifice. Overall, the consumers from both countries were more concerned about the garment fit and style than brand name and country of origin. It is imperative for fashion practitioners to prioritise their resources and focus more on product research/design and prototype development. Fit, comfort and fabric were strongly correlated except in the “fit and comfort” of the Canadian sample. In addition, durability, ease of care and wardrobe coordination play a relatively less significant clothing evaluative role than many other product cues.

There are relatively few research studies have focussed on apparel consumer behaviour, and the salient impact of product-evaluative cues – particularly from a cross-national perspective. This study covers a wide array of important evaluative cues, and provides meaningful insights to both fashion academicians and practitioners. This is one of the few studies provide an in-depth and comprehensive report on the role and effects of apparel product cues.

The purpose of this paper is to examine the codes of professional conduct observed by construction mediators in England and Wales with the aim of assessing whether they raise awareness about party self‐determination and inform users about variations in mediator approaches.

The research collated a list of construction mediation providers drawn from members of the Civil Mediation Council, professional bodies working in construction and other leading providers. A search was then made of mediation providers' web sites to find published codes of conduct.

A substantial number of providers do not emphasize party self‐determination or the steps taken to inform users about mediator approaches in their online codes. Some organisations provide online access to “Mediation Agreements” which determine how the process and mediator approach is selected but generally codes do not place a specific duty on mediators to ensure parties enter mediation with informed consent about their approach.

Online searches may not have found specific mediator codes if organisations publish overarching professional codes of practice for members, if the documents labels do not identify them as a mediator code, or if web sites are not searchable. Further research should investigate how codes of conduct affect construction mediators' practice.

Codes of conduct from countries and international organisations provide exemplars of good practice. Mediation providers in England and Wales should consider revising mediator codes to give weight to the principle of party self‐determination and to articulate a duty that mediators inform users about their approach to ensure they obtain informed consent.

This is an original analysis of construction codes of conduct observed by mediators in England and Wales. A comparative analysis of codes from international sources contributes to the current debate on regulation and future policy developments.

The primary purpose of this research paper is to understand the role of national cultural dimensions on e‐learning practices in India. India is considered a major player in the world economy today. US multinationals are significantly increasing their presence in India and understanding cultural preferences will help global companies transition better.

This conceptual paper uses the national cultural dimensions of the global leadership and organizational behavior effectiveness project, which is identified as the most topical theoretical framework on culture. The national cultural scores are used to develop hypotheses for specific cultural dimensions. Examples from the literature are also used to strengthen the proposed hypotheses.

This research proposes that national cultural dimensions of power distance, uncertainty avoidance, in‐group collectivism, and future‐orientation influence e‐learning practices. This study distinguishes between synchronous and asynchronous methods of e‐learning and the role of culture on the same. Future research can definitely empirically test the hypotheses proposed.

This study provides strategic implications for multinationals with a guide sheet identifying the role of the various cultural dimensions on e‐learning. The suggested strategies can be implemented by multinationals in other countries with similar national cultural dimensions also.

This research also proposes a theoretical e‐learning model identifying the impact of national cultural dimensions on e‐learning practices. This research also provides practitioners a strategic implications model that could be implemented for e‐learning initiatives in multinationals.

The paper seeks to examine the debate on mediator style and provide empirical evidence on mediator orientation, which has implications for party choice and the development of professional standards for construction mediators in the UK.

This paper analyses the theoretical arguments and distinctions in mediator style and assesses the available evidence relating to the utilisation of evaluative or facilitative mediator approaches in the UK and US construction industry. The paper reports on data from qualitative interviews with construction lawyers experienced in using mediation in the UK to assess the level of evaluative conduct experienced.

The findings suggest that interviewees had experienced a mix of evaluative and facilitative interventions by mediators. The data support the contention that construction mediation in the UK mirrors the experience of the USA and is becoming “lawyer‐driven” and adversarial, with mediators utilising evaluative techniques which some members of the legal profession prefer.

The qualitative data are based on a small sample of mediation users in the UK construction industry. However, interviewees were selected from respondents to a randomly conducted large‐scale postal survey of commercial and construction lawyers. All interviewees were repeat users of the process and all but one had received training in mediation or are practising lawyer‐mediators.

The data provide evidence of different mediator techniques currently utilised in the UK construction industry and the practices of lawyers in the mediation process. The findings have implications for party choice and should inform the development of professional standards in construction mediation practice.

The paper provides original data on the practices of mediators and lawyers in construction mediation.

The purpose of this paper is to introduce a framework of management control that accommodates phenomena found in literature, like the importance of social factors for coordinating behavior, rule‐following behavior and the evolutionary nature of control. Phenomena that the dominant economic view, based on self‐interested actors and financial incentives, cannot easily absorb.

The framework characterizes control as the coordination of behavior in organizations. It is based on two‐stage rationality in which rule‐following behavior gives meaning to self‐interest, and in doing so, coordinates behavior.

Management control of two‐stage rational behavior involves managing the various elements of the framework in combination. The evolution of the coordinating rules in an organization will be partly autonomous and partly formed within the organization. Therefore, management control entails influencing the development path of the organization. Although it is concerned with the formation of controls in an organization, it is not exclusively concerned with the design of controls.

The framework provides broader opportunities for managing an organization than the theory based on simple rational choice.

In this socio‐economic approach, management will not consider controlling the “economic man” to be its core activity; instead, management will be coordinating the behavior of authentic human beings.

These aspects of management remain undervalued in mainstream literature on management control. The non‐mainstream literature does pay attention to these aspects; however, they are seldom integrated in one theoretical structure that is based explicitly on a broad conception of human behavior. The socio‐economic view can offer valuable insight into management and organization.

This study revisits the area of reliance on budget to evaluate employee performance. It contributes in several ways. First, it updates this traditional research area making it more relevant to the current debate on the use of financial vis-à-vis nonfinancial measures in multidimensional performance measurement systems. Second, it examines the relationship between reliance on budget and budgetary participation in a manner that is different from that used by prior studies. Instead of treating budgetary participation as a moderating variable, the study examines it as a mediating variable. Specifically, the study hypothesizes that reliance on budget as performance measures affects the extent of employee budgetary participation. Third, it incorporates the recent interest by management accounting researchers in organizational fairness into this research area. It hypothesizes that budgetary participation affects the extent of employees’ perceptions of procedural fairness, which, in turn, influences employee job satisfaction and performance. The structural equation modeling results based on a sample of 152 managers indicate that the use of budget targets for performance evaluation is positively associated with employee job satisfaction and performance. However, much of these effects are indirect via (1) budgetary participation and (2) procedural fairness.