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1.
    
Due to a rising pace of knowledge production, reviewing extant knowledge on mature topics has become increasingly challenging. Researchers often need to account for hundreds of references with little guidance on how to proceed. Taking the phenomenon of the country‐of‐origin effect (COE) as an example, this paper proposes a solution to tackle this challenge. By adopting the principles of integrative literature reviews and using online databases, bibliography management software, and literature‐mapping techniques, I organize 355 papers about the COE. As a result, the nomological network of the COE is drawn while establishing links between the phenomenon, its antecedents, and its outcomes. This methodological article contributes to building better literature reviews. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

2.
    
Although studies have highlighted the importance of exploratory and exploitative learning in new product development, little is understood about the distinctiveness of team‐level exploratory and exploitative learning in the distinct phases of the product development process. This study uses a two‐phase product innovation process model to examine the differences in the effects of the two distinct learning strategies in the initiation and implementation phases. The findings from 126 teams show that (a) the effect of exploratory learning on innovativeness in the initiation phase is greater than that of exploitative learning and (b) exploitative learning can strengthen the link between the initiation phase's innovativeness and new product success more than exploratory learning. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

3.
    
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.  相似文献   

4.
    
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.  相似文献   

5.
    
There is a growing use of actor‐network theory (ANT) throughout management and organization studies. While earlier ANT research used ethnography to “follow the actors” in the production of organization/knowledge, more recent studies use archival sources to examine developments over time. We extend the latter approach using qualitative social network analysis (SNA) and apply this to a case study of the Atlantic Schools of Business (ASB). Our contribution is two‐fold: first, through an examination of actors in the ASB networking processes over 26 years, we demonstrate how the seemingly stable surface of an organization can hide the precariousness of organizing; second, we reveal the potential fusion of ANT with SNA as a method for dealing with large qualitative datasets over long periods of time. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

6.
    
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.  相似文献   

7.
    
We examine the determinants of RiskMetrics/ISS Ratings of the quality of UK companies' corporate governance practice and investigate whether corporate governance mechanisms and firm specific characteristics affect these ratings. We also investigate the association between firms' financial distress and these ratings. Using data for nonfinancial Financial Times Stock Exchange (FTSE) 250 firms over the 2003 to 2009 period, we find that board independence, managerial ownership, institutional ownership, firm size, and profitability are associated with firms' corporate governance ratings. In addition, we find that more independent directors on the board, more institutional ownership, and larger size lead to a high level of board‐related ratings. Finally, we find no association between corporate governance ratings and financial distress. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

8.
    
While acknowledging the well established negative aspects of job loss, we present an alternative perspective by exploring the potentially positive outcomes of losing one's job. Drawing on an in depth analysis of qualitative data gathered from thirty interviews with older middle managers in Canada, we explore the mechanisms through which job loss is experienced as a “blessing in disguise”. We consider how individuals make sense of their experience of job loss and how they use career exploration in their framing of job loss and as an opportunity for self‐fulfillment. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

9.
    
With the development of intangibles, the issue of value capture has become of paramount importance, especially for firms that have a community of users gathered around their brand. While the notion of utilizing communities may be appealing, transforming the relationship between firms and communities into profit for the firm is less obvious. The dual challenge for firms is capturing the value created by the brand community, while avoiding any kind of value slippage to another actor. From a re‐examination of five cases of value creation with brand communities in different industries, we delineate three assemblages of actors and episodes manifesting value slippage, and two manifesting value capture by virtue of the attitudes and behaviours of the firms that own the brands. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

10.
    
Do market participants evaluate the credibility of a firm's share repurchase announcement based on the firm's share repurchase history? Using a sample of 1,507 share repurchase programs for firms listed on the Toronto Stock Exchange from 1994 to 2005, we find that 69% of firms fail to acquire the target number of shares specified at announcement and many firms fail to repurchase any shares. We develop credibility indices and find a positive relationship between current announcement abnormal returns and completion credibility of previous announcements. We conclude that the market prices completion credibility of past share repurchase announcements in reacting to current repurchase announcements. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

11.
    
Despite the relatively long history of strategic alliances in the enterprise systems sector, studies examining the relationships between software houses and consulting firms have been rare and fragmented, particularly those related to the mechanisms that promote interest alignment for delivering a joint value proposition to the market. Through the cross‐analysis of two case studies, we identify 10 mechanisms that are regularly used for interest alignment purposes as well as counterpoints that contribute to the literature regarding the search for a consistent explanation for the longevity of hybrid organizational forms. Additionally, the study provides some insights related to the impact of innovation massification on competitiveness, partners' interdependence, and the presence of complementary contracts along with insights into the coexistence and interaction of other mechanisms that may help to explain the persistent existence of hybrid organizational forms in markets. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

12.
    
We examine whether conditional conservatism affects the persistence of accrual components associated with varying degrees of reliability. Using a sample of 102,416 firm‐year observations from 1968 to 2006, we found that conservatism reduces the persistence of more reliable accruals, but not less reliable accruals. Our evidence suggests managers' discretion in practicing conservatism convention may have caused the low persistence of less reliable accruals. Our results inform capital market participants, such as financial analysts, that managers may incorporate more bad news into more reliable accruals than in less reliable accruals, leading to lower persistence of more reliable accruals than less reliable accruals. We expect that analysts can improve forecasting efficiency by understanding the differential implications of accounting conservatism on different accrual components. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

13.
    
The article invites the reader to engage in a critical perspective. It emphasizes the role of language in formal corporate documents and the discursive practices of language use. It presents the results of a study that analyzes the corporate codes of ethics of the German Dax30‐companies. The study conceives codes of ethics as texts deploying discursive practices in order to position the various actors addressed in the documents. Four distinct identities have been elaborated: the equal, the responsible, the subordinating, and the self‐monitoring employee. This study demonstrates that codes of ethics propose various subject positions of the employee and through this positioning aim to regulate the identification processes. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

14.
    
This study examines whether difficult targets and quality indicators in executives' pay‐for‐performance (P4P) plans affect performance. The impact of target‐setting and P4P plans on quality improvement in the public sector is unclear. The Ontario government initiated the Quality Improvement Plan (QIP), which requires hospitals to set targets for quality indicators annually and link executive pay to target achievement since 2011. Analyzing Health Quality Ontario's database and hospitals' 2012–2013 QIPs, this study shows greater quality improvement in hospitals with difficult targets than hospitals with easy targets or without assigned targets; however, the positive impact disappears for high‐performance hospitals relative to their peers. We find no significant effect of the use of quality indicators in executives' P4P plans on quality improvement. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

15.
    
We argue that, although positive affectivity (PA) provides intraindividual benefits when experiencing stress, this resilience to stressors does not necessarily translate into improved evaluations by others. In the context of our research, different outcomes in response to increased role overload are expected on the basis of prior theoretical and empirical research. We found that, under conditions of high role overload, those with high PA did not experience reduced job satisfaction (Study 1). However, supervisor‐rated performance decreased in the context of heightened role overload for those high in PA (Study 2). Thus, PA may help the individual cope, but it may not convert to increased performance ratings as reported by one's supervisor. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

16.
    
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.  相似文献   

17.
Morocco has reformed its health systems according to the New Public Management (NPM) model. Despite several positive results of the refo, our account and analysis of events related to the reform, as a chronological narrative from 2002 to 2012, along with findings of a qualitative study and semi‐structured interviews reveal organizational dysfunction alongside an increase in managerial problems. The Moroccan case is symptomatic of situations in many developing countries. It raises questions about the relevance of NMP in these countries and about the institutional prerequisites for successful public reforms in particular. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

18.
    
Extending the literature on CEO succession, we found that a succession event together with a change in top management related positively to strategic change toward greater internationalization. In a study of 160 Taiwanese firms, we found relationships between firm performance, outside CEO appointment, change in firm's top management team (TMT), and the degree of a firm's internationalization. Moreover, the positive association between a post succession TMT structural change and degree of internationalization was observed only in those cases where dissimilarity between CEO and chairperson (with respect to educational degree and overseas education) was low. The implications of these findings for scholarship and practice are discussed. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

19.
    
The effort‐reward imbalance (ERI) model in the workplace (Siegrist, 1996) suggests that inequity of rewards contributes to a degradation of mental health through a process of devaluation. The objective of our study is to test this hypothesis empirically. Data were collected from 659 agents in three call centres located in the province of Quebec. A bootstrap mediation test show that perceived inequity with respect to rewards (recognition, promotion, job security) affects the level of psychological distress through the perception of being valued by the organization. Perceived inequity affects mental health because it signals to workers the extent to which they are valued by their organization. Our correlational study provides evidence of the internal validity of the ERI model. Copyright © 2017 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   

20.
    
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.  相似文献   

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