Theory for an age of crisis: seeing money as an organizational process

The worldwide financial crisis and the need to understand the conditions leading up to it and the associated responses highlight the importance of money in organizations. Yet, money is undertheorized in management theory and considered uninteresting or “inert” (Mitchel & Mickel, 1999 ). In contrast, related social sciences and organizational practices provide rich insights into the socially contingent and expressive qualities of money. This paper proposes a new multidimensional framework for analyzing money as a social construct and suggests how it can be used to theorize and research the collapse of financial markets and the Great Recession. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Leadership,sourcing modes and IT project management

Information technology (IT) project management has always been a major concern for firms. Researchers have demonstrated that the different characteristics of a project directly affect project management practices and have suggested that different leadership profiles are better suited to different project conditions. The aim of the proposed model is to aid in the understanding of the relationship between the type of IT project (represented by its sourcing mode) and the leadership profile adopted by a project manager. Using a case approach, we studied four successful IT projects. Our results suggest that projects using a partnership or recuperation sourcing mode require a more flexible profile of management than projects characterized by internal governance or outsourcing, which require a more control‐oriented profile of management. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

What does diversity management mean for the gender equality project in the United Kingdom? Views and experiences of organizational “actors”

There has been a shift at the organizational level away from a traditional “equal opportunity” paradigm underpinned by notions of social justice, with a specific focus on tackling gender inequalities towards a business‐led “diversity management” paradigm, with a focus on the individual and their contribution to the organization. We argue that diversity management as a concept and model has the potential to undermine the gender equality project, but drawing on a UK‐based study we conclude that whether or not it presently does so in practice is less clear. Nevertheless, our study, presenting views and experiences of multiple organizational actors, demonstrates the seductiveness of the diversity discourse, which could herald danger for the future direction and substance of the gender equality project. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

Taking Stock of the Century‐long Utilization of the Case Method in Management Education

Over the last century, the case method has been a key teaching tool in management education. This article takes stock of the main characteristics of the case method, clarifies its learning goals, and exposes the relationships between these goals and supporting learning theories, in particular active‐learning theory and experiential learning. It then examines the multiple variations of the case method that have developed over the years and discusses arguments against the case method. Finally, four proposals are made in view of strengthening the case method's value: extend case variety, moderate the case method's ambition to foster experiential learning, conduct empirical research about the case method's learning impacts, and emphasize the close relationship between case research and case teaching. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd.     

Equity recognition of mandatory accounting changes: the case of transitional goodwill impairment losses

This study investigates if and how the use of the retroactive method to account for a mandatory accounting change affects a firm's measurement and recognition choices. We examine if reporting incentives and constraints are associated with the magnitude of transitional goodwill impairment losses reported by Canadian firms implementing Section 3062 on purchased goodwill. Our results indicate firms have an incentive to both overstate and understate transitional goodwill impairment losses. We also show that financially literate and independent audit committees constrain managerial opportunism. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

Adoption of the Balanced Scorecard: A Contingency Variables Analysis

Our study investigates the adoption of the Balanced Scorecard (BSC) as a strategic planning system. We empirically examine the firm‐level factors—business‐level strategy, firm size, environmental uncertainty, investment in intangible assets, and prior performance— that are posited to differentiate BSC adopters from nonadopters. Drawing on a sample of Canadian firms and utilizing both survey and archival data, we find that BSC adopters (a) are more likely to follow a Prospector or Analyzer business strategy, (b) are significantly larger, (c) exhibit significantly higher environmental uncertainty than nonadopters, and (d) have weaker prior performance. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

A qualitative analysis of factors associated with user acceptance and rejection of a new workplace information system in the public sector: a conceptual model

This study examines the factors that lead employees to endorse or resist the introduction of a new information system (IS). Findings suggest that attitudes toward adopting IS are related to psychological characteristics of the potential adopters, including, open‐mindedness, self‐efficacy, interest in the information and communication technology, and time remaining before retirement. Also figuring prominently in influencing attitudes are the end‐users' perceptions and expectations with respect to project management, IS quality, IS usefulness, and its effects on organizational positions, work organization, performance, skills, jobs, and worker health. Finally, user attitudes also relate to features of change management practices, including leadership, training, support, recognition, communication, and participation. An integrative conceptual model of IS user adoption is proposed and suggestions for future research are offered. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

A Note on the Incremental Validity of Integrity Tests beyond Standard Personality Inventories for the Criterion of Counterproductive Behaviour

Although the validity of integrity tests for predicting the focal criterion of counterproductive work behaviour (CWB) is well‐established, little research has yet addressed the incremental CWB‐related validity of integrity tests beyond basic personality traits. The present research addresses this issue by re‐analyzing data adopted from Marcus, Lee, and Ashton (2007), in which four different overt and personality‐based integrity tests and the HEXACO‐Personality Inventory (Lee & Ashton, 2004) were related to CWB. Integrity accounted for practically significant proportions of incremental variance beyond personality across all integrity tests, yet effect sizes of incremental validity dropped considerably if Honesty‐Humility was added to traditional Big Five dimensions. In addition, findings suggest that CWB is best predicted by a combination of integrity and personality tests. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd.     

The Development of a Process for Evaluating Marketing Sponsorships

Despite the increasing resources being allocated from marketing budgets to sponsorship, effective evaluation is relatively rare, and sponsorship evaluation methods are often proprietary in nature. This paper reports on a research project designed to develop a process model for evaluating sponsorships. An initial version was conceived from agency theory, the evaluation literature, and sponsorship writings. This draft was then assessed by sponsorship experts during a series of 14 in‐depth interviews. Based on these analyses, a final version of the process model was proposed. The revised version was then adopted to evaluate—as a demonstrative example—a specific sponsorship. Results of this case and recommendations for future research and practice in sponsorship evaluation are presented. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Processes underlying the development and evolution of salespersonsõ job satisfaction/dissatisfaction: a conceptual framework

A conceptual framework of salesperson satisfaction/dissatisfaction is presented and is used to develop several research propositions. Drawing from organizational behaviour and sales management research, the model incorporates various theories of motivation and emphasizes the role of intervening variables thought to be especially important in the context of sales occupations. Finally, the model draws attention to the dynamic nature of the relationships between salespersons' efforts, performance, intrinsic and extrinsic rewards, and job satisfaction/dissatisfaction. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Supply management for major sport events: The case of the 2010 Vancouver Olympic Games

In examining the 2010 Vancouver Olympic Games (OG), we show that supply management in major sports events (MSEs) has interesting characteristics both in terms of operationalization and resources required. We show that while supply managers must consider local development, they cannot lose sight of efficiency in delivering on other objectives. The multifaceted nature of supply, which includes sponsorship, value in kind, and so forth, requires specific supply management approaches for each stage of the OG management lifecycle. Specifically, supply management differs from other business contexts in three main areas: (a) supplier identification and selection; (b) contract negotiation and the process of acquiring goods; (c) supplier relationship management. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

The subjective valuation of coins and bills

There is more to how individuals value money than just the denomination, based on several recent research articles. Could the very form of money, whether paper or metal, be a basis for such subjective valuation? A theoretical explanation based on the representativeness bias is explored and three experimental studies are employed to investigate this question. The results show that there is a bias in how the value of money is assessed based on whether that money is comprised of coins or bills. Bills are estimated to have more purchasing power than coins for the same objects, including for a different currency where a specific exchange rate is given. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.     

How Does Legitimacy Operate in Emerging Capital Markets? Investigating the Moderating Effects of Premium Listings and Firm Size on Risk

Drawing on an institutional theoretical perspective, we investigate the impact of the origins of organizational legitimacy on systematic risk using a sample of 358 Brazilian companies between the years 2002 and 2007. We regard three origins of legitimacy—formal–regulatory (presence in premium listings), cultural–cognitive (board of directors), and normative legitimacy (reputation)—to empirically investigate how a company's size and adherence to premium lists moderate other sources of legitimacy. Our results indicate that only under apparently better quality corporate governance conditions—presence in premium listings—do corporate reputation and the board of directors reduce systematic risk. In addition, we show that the effect of reputation on risk is positively moderated by firm size. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

Investigating Information Systems Research in Canada

This project reports on the state of Information Systems (IS) research in Canada by analyzing research output and impact of Canadian IS scholars appearing in the form of peer‐reviewed journal articles. Specifically, we (a) measured individual productivity and impact, (b) measured institutional productivity and impact, (c) listed journals in which these works have appeared, (d) identified the most influential articles, (e) developed a ranking of IS scholarly journals from a Canadian perspective, and (f) compared the obtained journal ranking with the global IS journal rankings. Based on the findings, it was concluded that the Canadian IS discipline exhibits signs of academic maturity. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

To improve investors' valuation of accounting earnings in emerging markets: evidence from Taiwan

The valuation of accounting earnings is related to the level of earnings management used by the firm. In emerging markets where earnings management is typically pervasive, investors lose confidence in accounting earnings and thus tend to under‐value earnings. Using data from Taiwan, we show that better governance characteristics are associated with improved investor valuation of accounting earnings. Under weaker governance structures, such as excessive control on the part of majority shareholders, small board size, and chief executive officer/chairman of the board duality, the market tends to under‐value accounting earnings. Reducing controlling shareholders' ownership, increasing board size, and reinforcing the monitoring function of the board improves investors' ability to value accounting earnings. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

Measuring Purchasing Groups Performance in the Health Care sector

For many decades, governments in Western countries have attempted to control health costs. One of the strategies used is through purchasing groups, since consolidated needs generate additional savings. Although various aspects of purchasing groups have been studied, performance measurement has been neglected; due to the lack of proper measures, tensions between the purchasing group and its members can't be addressed with more objective information. However, appropriate performance indicators are considered a prerequisite to successful collaboration. Using the in‐depth case of a Canadian purchasing group in the health care sector, this article suggests a set of performance indicators to measure results considering dimensions of the purchasing process and the interactions between the purchasing group and its members (who are also its customers). © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

From grobal management to glocal management: Latin American perspectives as a counter‐dominant management epistemology

Management is known as a global phenomenon. However, its “global” façade tends to mean that management knowledge and practices are usually created and developed in Western countries—mainly the United States—to be transferred supposedly problem‐free to other locations. This paper discusses how management has spread globally via Americanization, and is therefore a grobal phenomenon. From a Latin American perspective, this transfer can be problematic, especially as it tends to suppress locally developed knowledge and experiences. In denaturalizing grobal management, we propose glocal management as an alternative to the current Anglo‐centric view of the field, and believe this new view can take into account hybridism and local realities. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

Effect of corporate governance on default risk in financial versus nonfinancial firms: Canadian evidence

This paper investigates the influence of corporate governance variables on default risk of Canadian firms after the 2008 financial crisis. We provide evidence that important governance mechanisms have differential impacts between Canadian financial and nonfinancial firms. Ownership structure, (e.g., institutional ownership and insider ownership), has a significant impact on the default risk of financial firms but not on nonfinancial firms. Nonfinancial firms with more independent boards are associated with lower default risk, while financial firms with larger boards and more independent boards have higher default risk. In addition, although cross‐listing in the US reduces the default risk for Canadian nonfinancial firms, it actually increases the risk for Canadian financial firms during the postcrisis period. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

The state and evolution of information systems research in canada: a scientometric analysis

This paper investigates the state and evolution of information systems (IS) research in Canada as reflected in publications of the proceedings of the annual conference of the Administrative Sciences Association of Canada from 1974 to 2007. We present a scientometric analysis of (a) individual and institutional research outputs; (b) differences in three productivity score calculation methods: straight count, equal credit, and author position; (c) study topics; (d) research methods; and (e) use of student samples. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.