组织内信任对任务绩效的影响效应

We studies the relationship between organizational trust and work performance through questionnaire method. By establishing six nested models and two non-nested models and comparing them with the hypotheses model, we find that an employee’s trust in his/her immediate superior, co-workers, and the top manager all exert positive influences upon his/her work performance and these influences are independent and supplementary to one another. We also discuss the complex effects of an individual’s perception of different organizational members upon their behaviors. It is found that the influence of an employee’s trust in top manager upon individuals’ job performance is partially mediated by his/her trust in immediate superiors. __________ Translated from Xinli Xuebao 心理学报 (Acta Psychological Sinica), 2006, 38(5): 770–777     

The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement,Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud

The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor’s belief about management’s honesty and integrity” (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not related to their trust in the client’s management.     

Legal Protection,Corruption and Private Equity Returns in Asia

Although trustworthiness has been described as a source of competitive advantage, its value extends to organizational governance and wealth creation. We identify the importance of the commitment–compliance continuum in the decision to trust and note that trustworthiness is a subjective perception viewed through each person’s mediating lens. That lens and each person’s interpretation of the social contract impact one’s commitment to cooperate. We suggest five propositions that integrate trustworthiness, governance, and wealth creation.     

Trust,confidence and economic crisis

This article explores the role of trust and confidence in economic life, and their relevance to the current financial crisis. It outlines a recent history of research and debate on the relationship between social trust and economic prosperity, before introducing more recent data on trust against the backdrop of the financial downturn. It goes on to distinguish the informal and social bases of trust from three key formal mechanisms of economic confidence (information, contract, regulation), linking this distinction to Akerlof and Shiller’s revival of Keynes’ discussion of the “animal spirits” that animate economic behaviour. Finally the policy dimensions are considered.     

Leadership,Trustworthiness, and Ethical Stewardship

Leaders in today’s world face the challenge of earning the trust and commitment of organizational members if they expect to guide their companies to success in a highly competitive global context. In this article, we present empirical results indicating that when leadership behaviors are perceived as trustworthy through the observer’s mediating lens, trust increases and leaders are more likely to be viewed as ethical stewards who honor a higher level of duties. This article contributes to the growing body of literature about the importance of ethical stewardship in the trust relationship.     

Organizational Governance and Ethical Systems: A Covenantal Approach to Building Trust

American businesses and corporate executives are faced with a serious problem the loss of public confidence. Public criticism, increased government controls, and growing expectations for improved financial performance and accountability have accompanied this decline in trust. Traditional approaches to corporate governance, typified by agency theory and stakeholder theory, have been expensive to direct and have focused on short-term profits and organizational systems that fail to achieve desired results. We explain why the organizational governance theories are fundamentally, inadequate to build trust. We advance a conceptual framework based on stewardship theory characterized by “covenantal relationships” and argue that design of governance mechanisms using a covenantal approach is more effective in building trust in organizations. A covenantal relationship is a specialized form of a relational contract between an employee and his or her organization. We argue that regardless of incentives and control mechanisms carefully designed through contractual mechanisms, in the absence of covenantal relationships it is extremely difficult to build trust within organizations. We propose that organizations are more likely to build trust – both at the organizational level and at the interpersonal level – when they create reinforcing and integrated systems that honor implied duties of “covenantal relationships.”     

The Perils of Pollyanna: Development of the Over-Trust Construct

Management scholars and practitioners often believe that individuals and organizations benefit by trusting their work contacts. (Husted, 1998; Sonnenberg, 1994) Trust is generally viewed as “good” and imperative to a modern functioning economy (Blau, 1964; Hosmer, 1995; Zucker, 1986) Consequently, scholars and practitioners have given scant attention to the “downside” of trust, despite the fact that trust involves taking risk under conditions of uncertainty (Rousseau et al., 1998) Recent corporate scandals show that people suffer when they misplace trust in untrustworthy organizations and individuals. This paper develops a model of the causes and consequences of “over-trust,” which we define as a state where a trustor’s trust exceeds that which is warranted given the conditions. The antecedents of overtrust related to characteristics of the trustee, the trustor, and situational characteristics. We examine the role played by self-monitoring and perceived power base of the trustee as two key trustee characteristics. Among trustor characteristics, we examine the role (played by trustor’s core evaluation, core values). based on cultural affiliation), prior experiences with trustees, and use of habitual thinking behavior. Under characteristics of the situation, we examine the role played by uncertainty inherent in the situation, perceived threat from the context, degree of task interdependence, and organizational systems and routines. Next, we examine three consequences of over-trust – leniency in judging the trustee, delay in perceiving exploitation, and increased risk-taking. We conclude our paper by developing a set of guidelines that organizational members may employ to avoid over-trust.     

Love,Forgiveness, and Trust: Critical Values of the Modern Leader

In a world that has become increasingly dependent upon employee ownership, commitment, and initiative, organizations need leaders who can inspire their␣employees and motivate them individually. Love, forgiveness, and trust are critical values of today’s organization leaders who are committed to maximizing value for organizations while helping organization members to become their best. We explain the importance of love, forgiveness, and trust in the modern organization and identify 10 commonalities of these virtues.     

My life as a service-worker

This paper presents Val’s idiographic account of her life as a service-worker. Val’s oral history is important as it reminds service business academics not to dehumanise service-workers as part of their reified interpretations of human activities. Rarely is a service-worker’s personal interpretation of their world heard directly within management academia. Val’s personal account goes someway towards addressing this issue. She juggles the competing pressures of multiple life-worlds and demonstrates how their nature, boundary and importance are fluid depending upon her current construction of the situation. Her story as a service-worker provides insight into the complexity and sophistication of her interpretations and reminds us of the risks of reification and simplification.     

Internationalization as an entrepreneurial process

When firms cross-borders it is, by definition, internationalization. We believe that often internationalization should be seen as either a by-product of a firm’s efforts to improve its position within its network or networks, or as the result of an entrepreneurial action. We consider three theoretical approaches as a starting point and breathe life into them with a rich case study. We suggest adjustments to Johanson and Vahlne’s business network internationalization process model, an update of the Uppsala internationalization process model, to emphasize the entrepreneurial aspects of the process.     

Betrayal intention in exporter-importer working relationships: Drivers,outcomes, and moderating effects

Betrayal is a very common, but relatively under-researched, dark side phenomenon in inter-firm relationships that warrants investigation. We propose a conceptual model of the factors reducing betrayal intention in exporter-importer (E-I) working relationships and its resulting effect on actual betrayal. Using a random sample of 262 indigenous exporters of manufactured goods based in Greece, we confirm that betrayal intention in their relationships with foreign buyers is significantly and negatively affected by four key parameters, namely, trust, communication, long-term orientation, and social bonds. An importer’s betrayal intention is subsequently very likely to develop into actual betrayal in the relationship. However, this likelihood is lower in the case of older relationships, as well as those characterized by contractual obligation between the interacting parties.     

The Effects of Management’s Preannouncement Strategies on Investors’ Judgments of the Trustworthiness of Management

This paper examines the role of management’s earnings preannouncements on judgments about its trustworthiness by nonprofessional investors. We predict that management’s preannouncement decision and the resulting direction (e.g., favorable vs. unfavorable) of the earnings surprise influence investors’ ethical judgments about management’s trustworthiness; these judgments, in turn, are associated with investors’ other investment related judgments. We test our predictions in an experiment in which MBA students make investment-related judgments under four different preannouncement strategies. Consistent with our predictions, the results of our study show that managers’ preannouncement decisions are significantly associated with investors’ evaluations of management’s trustworthiness. Specifically, holding the size of the earnings surprise constant, we find that judgments of management’s trustworthiness are damaged more following (a) a negative as opposed to a positive earnings surprise, and (b) the release of a preannouncement compared to when management does not issue a preannouncement. Also consistent with our predictions, we find that evaluations of management’s trustworthiness are significantly and positively associated with judgments of the attractiveness of the firm’s equity as an investment. Based on our findings, we encourage further research to explore whether managers understand the trust implications associated with their preannouncement decisions and the extent to which this understanding influences their disclosure decisions. Anna M. Cianci is an Assistant Professor in the Accounting Department at Drexel University. She received her Ph.D. from Duke University in Accounting. Her primary research interests are judgement and decision making issues in financial accounting and auditing. Steve Kaplan is a Professor of Accounting at Arizona State University, where he has been a member of the faculty since 1981. He received his Ph.D. from the University of Illinois. He␣has published widely in journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Public Policy, Business Ethics Quarterly and Journal of Business Ethics. He is the Previous editor of Behavioral Research in Accounting, a section journal of the American Accounting Association. His primary research interests are behavioral issues, judgment and decision making, and ethics     

The Role of Religiosity in Stress, Job Attitudes, and Organizational Citizenship Behavior

Religion and faith are often central aspects of an individual’s self-concept, and yet they are typically avoided in the workplace. The current study seeks to replicate the findings about the role of religious beliefs and practices in shaping an employee’s reactions to stress/burnout and job attitudes. Second, we extend the literature on faith in the workplace by investigating possible relationships between religious beliefs and practices and citizenship behaviors at work. Third, we attempted to study how one’s perceived freedom to express his/her religious identity at work was related to workplace attitudes and behaviors. Mixed results suggest that religiosity can be related to stress and burnout, job satisfaction, organizational commitment, and Organizational Citizenship Behavior. More research is needed to further qualify the results and explore the effects of one’s perceived freedom to express his/her religious identity in the workplace.     

Study of Commitment Antecedents: The Dynamic Point of View

This study adopted a dynamic perspective in investigating the effects of employees’ perception of equity (PoE) and perception of organizational politics (POP) on their trust in organizations and the subsequent effect of such on their commitment. Data were collected from 216 employees from various industries. The positive effect of PoE and negative effect of POP on employees’ trust were confirmed in this study. It is also found that employees’ trust in organizations has a positive effect on their organizational commitment. This study also confirmed the mediation of employees’ trust on the relationships between POP, PoE, and organizational commitment. Besides, the moderation of employees’ trust on the relationships between POP, PoE, and organizational commitment was not confirmed. Implications and suggestions for future research are discussed.     

Canada’s Stem Cell Corporation: Aggregate Concerns and the Question of Public Trust

This paper examines one nascent entrepreneurial endeavour intended by Canada’s Stem Cell Network to catalyze the commercialization of stem cell research: the creation of a company called “Aggregate Therapeutics”. We argue that this initiative, in its current configuration, is likely to result in a breach of public trust owing to three inter-related concerns: conflicts of interest; corporate influence on the university research agenda; and the failure to provide some form of direct return for the public’s substantial tax dollar investment. These concerns are common to many efforts to commercialize academic science but are rendered particularly acute in this case given the therapeutic promise of stem cell research and the considerable number of resources related to stem cell research in Canada, which Aggregate Therapeutics is expected to pool. We do, however, believe that the company can be altered to guard against a violation of the public’s trust, and so we present concrete modifications to its structure, which we contend should be given immediate consideration. Matthew Herder is a candidate for the Master of the Science of Law (JSM) degree at Stanford University. Prior to undertaking his studies at Stanford, Matthew completed LLM and LLB degrees at Dalhousie University, clerked at the Federal Court of Canada and articled at McCarthy Tetrault LLP in Toronto, Ontario. Matthew is also a member of the Novel Tech Ethics research team at Dalhousie University. Jennifer Dyck Brian is a Ph.D. student in the Bioethics, Policy, and Law program at the Center for Biology & Society at Arizona State University. Previously, Jennifer worked as research assistant at the Consortium for Science, Policy, and Outcomes at ASU, Wellesley College, and with the Novel Tech Ethics research team at Dalhousie University. Jennifer completed her undergraduate degree at the University of Western Ontario.     

Social Desirability Response Bias,Gender, and Factors Influencing Organizational Commitment: An International Study

This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students from seven countries: Canada, Colombia, Ecuador, Hong Kong, Ireland, South Africa, and the United States. When analyzing the entire sample, our data indicate that both social desirability response bias and gender were significant; however, this was not the case when the data are analyzed by country. On an individual country basis, our data suggest that the generally accepted premise that women are more ethically conscious than men was only true for the samples from the United States and Canada. The data also indicate that, while social desirability response bias was significant for the four factors suggesting ethical components for the sample from the United States, this finding was not universal. Dr. Richard A. Bernardi, Professor of Accounting at Roger Williams University, is a retired Air Force lieutenant colonel who flew the B-52 and FB-111 aircraft. He has also been a Professor of National Security Affairs at the U. S. Naval War College during 1997 to 1998 academic year. Dr. Bernardi received a PhD from Union College in 1992; since then, he has published over 80 articles and received Teaching Excellence Awards from both Roger Williams University and the State University of New York. Steven T. Guptill graduated from Roger Williams University with a degree in international business. He currently works for State Street Bank in an operations role within the alternative investments umbrella. In this role, he plans and manages the daily workflows of a fund accounting team with several client relationships.     

Resolving the empty core: trust as a determinant of outcomes in three-party negotiations

This research examined how trust affected resource allocation in a three-party negotiation. Negotiators were presented with an empty core problem in which their theoretical share of resources exceeded the resources available for distribution. We tested which of three components of trust—reliability, predictability and empathy—predicted negotiators’ outcomes. We distinguished between absolute and relative trust. We found that relative trust was a more consistent predictor of individual outcomes than absolute trust and that the most trusted party in a network obtained the highest individual outcomes. This finding highlights the importance of social context in shaping trust judgements. The component of trust that predicted individuals’ outcomes was affected by structural power. High and low power negotiators benefited from conveying empathy (identity-based trust), whereas moderate power negotiators benefited from conveying predictability (knowledge-based trust). Low power parties also benefited from appearing unreliable (low calculus-based trust). The research reported in this paper was supported by a grant from the Australian Research Council. An earlier version of this paper was presented at the 2002 International Association of Conflict Management Conference, Park City, Utah.     

Government Intervention,Perceived Benefit,and Bribery of Firms in Transitional China

This article examines whether (1) government intervention causes bribery (or corruption) as rent-seeking theory suggested; (2) a firm’s perceived benefit partially mediates the relationship between government intervention and its bribing behavior, as rational choice/behavior theory suggested; and (3) other firms’ bribing behavior moderates the relationship between government intervention and a firm’s perceived benefit. Our study shows that government intervention causes bribery/corruption indeed, but it exerts its effect on bribery/corruption through the firm’s perceived benefit. In other words, a firm’s perceived benefit fully mediates the relationship between government intervention and its bribing behavior. We also find that other firms’ bribery positively moderates the relationship between government intervention and a given firm’s bribery. This study partly proves that firms are rational actors. Potential benefit encourages them to practice bribery. Besides, this research also supports the rent-seeking view of bribery/corruption, which argues that government intervention is a source of bribery/corruption. However, we have also identified that only those government interventions that will create “rent” can cause bribery/corruption.     

How Leadership and Commitment Influence Bank Employees’ Adoption of their Bank’s Values

Retail banking is facing many challenges, not least the loss of its customers’ trust and loyalty. The economic crisis is forcing banks to examine their relationships with stakeholders and to offer greater reassurance that their brand promises will be delivered. More than ever, banks need to stand for something positive and valued by stakeholders. One way to achieve this is through paying more attention to brand values. Our article explores how values are adopted by employees within a bank. When employees ‘live’ their brand’s values, their behaviour during customer interactions reflects this, encouraging the strengthening of customer relationships. Specifically, we test the relationship between leadership style, employee commitment, and the adoption of values. Data was collected from a survey of 438 branch employees in a leading Irish retail bank. The study found that a structured and directive leadership style was effective at encouraging the adoption of the bank’s values. Moreover, when employees are committed to the organisation, this has a significant impact on their adoption of values. Thus, this study supports the literature which suggests that leadership and commitment are prerequisites for values adoption.     

管理者过度自信与企业投资行为异化——来自我国证券市场的证据

Based on data of A-shares listed companies in China, this paper studies the relationship between managerial overconfidence and firms’ overinvestment behaviors. We first define a manager as an overconfident one if his or her compan’s announced earnings forecast is higher than its actual earnings at least once in 2002–2004. After controlling such factors as growing opportunity, size, etc., we find that overconfident managers tend to over-invest and their overinvestment behaviors have higher sensitivity to cash flow generated by financing activities. In other word, when their firms obtain an abundant cash flow from financing activities, overconfident managers will over-invest, or vise versa. Contrary to other relevant studies, we find that the sensitivity between over-investment and free cash flow has little to do with managerial overconfidence. Robustness testing is conducted to verify the reliability of our conclusions. We also use “whether top managers increase their holdings of company shares within the observation period” as a substitute variable for managerial overconfidence and run the tests again, and the results are consistent with the above. Finally, findings of this paper indicate that it is necessary for firms to establish a scientific and rigorous investment managing mechanism. Translated and revised from Nankai Guanli Pinglun 南开管理评论 (Nankai Business Review), 2008, (2): 77–83