Socio-Cultural Values and Organizational Culture

SUMMARY

This exploratory study examines if certain dimensions of the socio-cultural values could explain certain types of organizational culture. The proposition merits investigation because it has important implications for local as well as international and global companies. The study first investigates employees' perceptions of the existing and preferred cultural orientations in four Jordanian organizations, and then it compares the results with other studies conducted in other cultures (American and South African). In Jordan data were collected by means of Harrison and Stokes survey for diagnosing organizational culture, the same instrument used in the USA and in South Africa. The study concludes by suggesting that in certain countries the national culture's effects may appear in a particular dominant organizational culture, that is desired by the management, but not actually preferred by employees. This implies that it is more beneficial for international and transnational corporations to develop “strong” cultures rather than to encourage local units to adapt to their national cultures.     

Diffusing the Marketing Concept in a Transforming Economy: Class Consultancies for State-Owned Enterprises in Vietnam

ABSTRACT

Modern business education in transitional economies such as Vietnam must provide students with a strong conceptual base, but also give them practical experience in application of concepts. Local companies, used to central planning, likewise badly need marketing know-how to become more competitive. However, relying on new hires from among recent graduates is not going to help companies upgrade very quickly. Building marketing research (MR) courses around consulting projects for local companies helps bring real world marketing into the classroom, upgrading experience for both students and teachers.     

A semi-automated system for interoperability assessment: an ontology-based approach

ABSTRACT

A plethora of approaches to assess the ability of companies to interoperate can be found in the literature. Nevertheless, most of the current assessment approaches are following manual-conducted processes, which can be laborious, time-consuming and costly. Therefore, this paper aims at developing a knowledge-based system for supporting an interoperability assessment process using an ontology as its knowledge model. The resulting system allows identifying potential interoperability problems and related solutions based on the knowledge model including information of the assessed enterprise(s). A real business case is presented for evaluating the proposed approach.     

Knowledge-sharing rewards in enterprise social networks: effects of learner types and impact of digitisation

ABSTRACT

The era of total digitisation demands companies to seek innovative approaches in managing digital assets. This paper presents and studies an analytical model of an enterprise social network (ESN) employed by organisations in facilitating knowledge sharing and learning. Exploring the design of reward systems that motivate workers to share knowledge, we focus on how the dominant type of learners (avid or impressionable), the network structure of the ESN, and digitisation affect the reward systems. This research provides valuable insights for practitioners to implement appropriate reward systems to promote knowledge sharing and learning in ESNs.     

The influence of small town context on access to external knowledge

ABSTRACT

The relative lack of variety and density of people, companies and knowledge institutions in small towns compel companies to seek new knowledge beyond their location. However, there is only scant research explaining the local characteristics that influence companies’ ability to access external knowledge. In this article, the focus lies on the obstacles and opportunities that arise due to companies’ location in small towns and that emerge when they seek to access external knowledge sources. A multiple case study design with qualitative interview data from five multinational high-tech companies in small towns in the eastern part of Switzerland is used. Also, a theoretical replication of the case study by investigating two single domestic high-tech companies was conducted. The results show that a thin labour market, a lack of urban amenities and the availability of transportation connections to bigger cities are most important for accessing the knowledge of new employees, collaborating with universities and for attending workshops or conferences. On the whole, multinational companies in small towns face the same obstacles and opportunities as single domestic companies in small towns.     

Index of authors

In most developing countries (particularly in the Pacific) land ownership is dominated by traditional ‘landowners’ who often represent selected families in the community. It is frequently argued by commentators, that such a traditional approach to land ownership hinders economic and social development of communities and nations. As one observer expressed the problem, it is desirable for traditional landowners to change from being rentiers to that of producers. ^{* 1}Rodney V. Cole. ‘Creating a Climate for Investment in Fiji’, A Paper presented at the 6th Fiji Employer's Consultative Association Annual Conference, November 1988.

Against this background of traditional land ownership including the concept of monopoly ownership of land, this paper has as its objective, to demonstrate that this apparent constraint on the use ofland can be used in a positive way as a catalyst, to develop small enterprises in a national sense and using Fiji as a case study demonstrates how landowner cpmpan:ies are currently acting as a learning medium for, and a catalyst in small enterprise development.

In specific terms, the objectives of the paper are:

(a) to demonstrate how an apparent barrier to small enterprise dc:velopment (monopoly land ownership) can be converted to a program of small enterprise expansion;

(b) to identify key factors in the process of utilizing landowner companies to act as a catalyst for non-agricultural small enterprise development;

(c) to use Fiji as a case study to identify initial problems assoc:iated with landowner companies and strategies applied to overcome such problems;

(d) to describe the link between successful landowner companies and their development and new small enterprises in retail, service and processing sectors.     

The adoption of International Accounting Standards in the European Union

Abstract

This paper discusses the IASB's process of developing accounting standards for adoption by listed companies within the European Union. Issues addressed include the structure of the IASB, its role as a global standard setter and its programme. Particular attention is given to two topics that are both controversial and important, accounting for financial instruments and reporting financial performance.     

New Public Management and Citizens' Perceptions of Local Service Efficiency,Responsiveness, Equity and Effectiveness

Abstract

We examine the relationship between a range of new public management (NPM) practices and citizens' perceptions of service efficiency, responsiveness, equity and effectiveness in English local governments. We find that public–private relationships have a negative relationship with citizens' perceptions of all four dimensions of local service performance, but an entrepreneurial strategic orientation exhibits a positive association with all four. Performance management is also likely to positively influence rather than negatively influencing citizens' perceptions of local public services. Further analysis revealed that the impact of NPM practices varies according to the level of socio-economic disadvantage confronted by local governments.     

Market Entry and Investment in Vietnam: Long Term Enticements and Short Term Hurdles: Evidence from British Investors

SUMMARY

Following the promulgation of a relatively progressive foreign investment law in late 1987-aimed at attracting western capital, technology, know-how and gaining access to global (and convertible currency) markets–Vietnam has gained a significant degree of interest amongst foreign companies. This paper profiles Vietnam's host country business environment, depicts the character of foreign direct investment so far undertaken (and its legislative background) before assessing the perceived attractions of the Vietnam host market, and the problems encountered by those intrepid firms that have entered this relatively uncharted new market. The empirical evidence emanates from a survey conducted into the experiences of British companies operative in Vietnam between 1988 and 1993.     

Multinational Enterprises and the Competitiveness of Transitional Host Economies

Abstract

The paper re-examines a hypothesis that multinational enterprise (MNE) subsidiaries in Poland make a significant contribution to host country competitiveness by raising overall export performance. Multiple indicators based on UNCTAD methodology are used by the authors to analyze Poland's export competitiveness and link this competitiveness to MNE subsidiaries export propensity and innovativeness. They find a confirmation of the positive impact of MNEs on the Polish export sector that has substantially strengthened the country's capacity to compete in world markets and speeded up the transition process to the market-led system.     

Intra-national Purchasing Power Parity and Balassa–Samuelson Effects in Italy

Abstract

Considering a sample of 71 Italian metropolitan areas, this paper goes beyond the assumption that a unique core inflationary process exists in a macroeconomy. It shows that local long-run inflation rates can display remarkable variability. On the one hand they are negatively correlated with productivity growth; on the other, the less competitive the local retail sector, the higher is long-run inflation.

Parité de pouvoir d'achat intranational et effets Balassa–Samuelson en Italie

Résumé La présente communication, qui examine un échantillon de 71 zones métropolitaines en Italie, va au-delà de l'hypothèse de l'existence, dans une macroéconomie, d'un processus unique d'inflation de base. Elle démontre que les taux d'inflation locaux de longue durée font preuve parfois d'une variabilité remarquable: d'un côté, ils sont en corrélation négative avec l'expansion de la productivité, de l'autre moins le secteur local du commerce au détail est compétitif, plus l'inflation à long terme est élevée.

Paridad de poder adquisitivo intranacional y efectos Balassa–Samuelson en Italia

Extracto Este trabajo, que considera una muestra de 71 áreas metropolitanas italianas, va más allá de suponer que dentro de una macroeconomía existe un único proceso inflacionario básico. Muestra que los índices locales de inflación a largo plazo pueden exhibir una variabilidad significativa. Por una parte, se correlacionan negativamente con el crecimiento de la productividad; por otra parte, cuanto menos competitivo es el sector minorista local, más alta es la inflación a largo plazo.      

IFRS Adoption and Accounting Quality: A Review

Abstract

In 2002, the European Union (EU) Parliament passed a regulation that requires consolidated and simple accounts for all companies listed in the EU to use International Financial Reporting Standards (IFRS) for fiscal years starting after 1 January 2005. This change in accounting systems will have a large impact on the information environment for EU companies. This paper provides a review of the literature on adoption of different Generally Accepted Accounting Principles (GAAP). We thus provide background and guidance for researchers studying the change in accounting quality following widespread IFRS adoption in the EU. We argue that cross-country differences in accounting quality are likely to remain following IFRS adoption because accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides.     

Singapore's Regionalization Blueprint: A Case of Strategic Management,State Enterprise Network and Selective Intervention

ABSTRACT

Strategic management for economic development has been the hallmark of the Singapore ‘success story.’ State-led, market-driven intervention underscored the city-state's development strategies. This paper revisits this development blueprint in the context of Singapore's efforts at regionalization. The paper takes a closer look at Singapore's state enterprise strategy, and the ‘portability’ of the strat-egy–in the framework of Regionalization 2000–beyond the city-state. It concludes that the calculated, schematised efforts, though remarkable, have been overly optimistic and have failed to engender equally compelling results, more often than not frustrated by the intricacies of socio-political realities in the host economies.     

共享审计能够提高企业价值吗?——基于我国A股上市公司的实证研究

以2011—2019年我国A股上市公司供应链企业共享审计为研究对象,实证研究共享审计对企业价值的影响及作用机制。研究结果表明,共享审计能够促进企业价值的提升,且分析师跟踪人数越多,共享审计对企业价值的促进作用越显著,进一步研究发现共享审计主要通过降低信息不对称和抑制盈余操纵行为来影响企业价值。研究结论为进一步探讨企业价值提供了新的视角,也为促进资本市场高质量发展提供一定的借鉴和启示。     

Differences in Perceptions of Human Resource Development Across Countries

Abstract

This study sought to determine whether managers within a multinational enterprise (MNE) differed in their perceptions of selected human resource development practices in their organization. The study also sought to identify whether the managers' perceptions could be clustered by the countries in which they reside. The study was based on cluster research studies that have been conducted in the field of cross-cultural management. Cluster research has suggested that systematic differences in an individual's perceptions of organizational variables can be expected to occur, which are based on culture and national identity. The results of this study showed that differences in perceptions about human resource development existed among managers and that the managers' responses could be clustered into five relatively distinct country clusters.     

Business Strategy,HRM Practices and Organizational Performance: A Study of the Indian Software Industry

ABSTRACT

Human resources and human resources management system create competitive advantage in today's global market economy that provides wider access to technology, finance and other resources. HRM research has set a new trend with its linkage process with business strategy and organizational performance to find a place for the profession and add value to the organization. This paper intends to unveil the business strategic models, HRM practices and organizational performance in Indian software companies. The study has found that there is a significant difference among HR practices in software companies in India based on Miles and Snow's strategic types, viz., prospectors, defenders, analyzers and reactors. Although reactors showed their difference from other strategic types, no significant difference was found among three proactive strategic types, viz. prospector, defender and analyzer. With regard to performance analysis, it was found that prospectors have a comparative advantage over other strategic types in almost all performance parameters. Although incentives and stock options have a greater overall impact on performance parameters, there is a lot of difference among factors that influence organizational effectiveness in three proactive strategic types.     

Divergence in HR Functional Roles in Local Government

Abstract

In spite of a growing body of research on the position and role of HRM and the HR function in organizations, local government HRM has not received the attention it deserves. This article contributes to research on the role of the HR function by deploying a discursive perspective on how HR managers construct their function's role in the context of Finnish local government. Five discourses are located in the talk of HR managers, which show emerging discursive tensions and contradictions in the roles of the HR function in local government.     

第三方物流企业顾客忠诚度影响因素研究发展现状

随着物流行业竞争日益激烈，第三方物流企业要在市场中维持生存并创造利润就必须了解顾客对企业的忠诚度。国内外学者对第三方物流企业顾客忠诚度的研究从影响因素出发，纷纷提出自己的观点和理论。     

Managing Human Resources in South Africa: A Guide for Internationals

ABSTRACT

With the political changes that took place during 1994 within South Africa, the country again, after many years of economic isolation, became a full member of the international community. Since then, many South African companies have attempted to become more competitive, and many international companies have shown a keen interest in doing business in the country. As a result of the important role that human resource management practices can play to help companies prosper and become successful, an investigation was undertaken within companies to establish to what extent HR practices were being applied. The results of the study are reported in this article.     

最终控制人与多元化价值效果——基于上市公司平衡面板数据的检验

众多研究表明,多元化对企业价值有显著影响,但是多元化究竟是增加了企业的价值还是减少了企业的价值则没有一致的结论。本文通过对2001至2004年我国上市公司的平衡面板数据进行分析后发现,多元化显著增加了上市公司的企业价值。无论是中央控股的国有上市公司还是地方控股的国有上市公司,均存在溢价现象,中央控股公司的多元化溢价的程度,显著大于地方控股公司的多元化溢价程度。而民营控股公司的多元化行为对企业价值没有显著影响。