In Search of ‘Successful’ Accounting Research

This critical commentary on Ohlson's paper (in this issue) problematises the concept of ‘successful’ accounting research; highlighting its ex-post, variable nature as a socially manufactured object. Contrasting Ohlson's notion of a singular body of shared ‘common knowledge’ in accounting with the plurality of knowledges valued by different research communities, the commentary advocates a deliberate courting of heterogeneous research paradigms so as to stimulate insightful scholarship. The commentary also reflects on systemic trends underlying the growth of research measurement programmes, and points out that the quest for ‘successful’ research could perversely undermine the generation of memorable and innovative research. Finally, individual researchers are encouraged at each career stage to determine for themselves the intended results to which they aspire, conscious that there are multiple notions of ‘successful’ research and therefore multiple routes to success.     

Henry George and British Labor Politics

Abstract . Henry George, the American social reformer and Single Taxadvocate, made six visits to Britain in the last quarter of the 19th century, a period crucial in British labor politics. George became locked in contest for the minds and hearts of British working men and women, as well as all classes, with the advocates of Christian and moderate socialism and with Karl Marx and Frederick Engels, the chief advocates of State socialism through political revolution. Though it was Marx's adopted country, George won out for a time, and it was his program for competitive capitalism, with socialization limited to industries unsuited for market discipline, which influenced development of a mixed economy. New research complementing E. P. Lawrence's traces George's decisive impact on the founders of the British labor parties, some leaders of which almost achieved George's fiscal program. But it was the Liberals who later fought for his full program.     

A Business Sustainability Model for Government Corporations. A Belgian Case Study

A government's decision to tackle societal non‐sustainability problems by setting up a government corporation also necessitates the choice of a business model. This article seeks to contribute to this debate through an analysis of the (linkages between the key elements of the) business model of the Kringloopfonds (TKF), a Belgian government corporation set up in order to provide finance to sustainable companies. Based on documentary information and semi‐structured interviews with stakeholders TKF's business model is reconstructed which next is evaluated by means of program theory. It was found that TKF's portfolio allocation rule did not foresee in sufficient flexibility in order to cope with the shortage in financeable companies TKF was confronted with. This case thereby advocates for more business model flexibility in terms of portfolio allocation rules, time and asset requirements as well as for thorough sensitivity analyses testing business model's resistance to an initial and temporary shortage of sustainable companies. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.     

QUALITATIVE RESEARCH AND PARADIGMS OF PRACTICE

This paper is concerned with the appropriateness of qualitative methodologies for the retrospective evaluation of programmes of organizational change. Certain reviews of our re-evaluation of a new philosophy of management, which was introduced within a major oil refining company in the mid 1960's, indicate that qualitative research is seen as inappropriate by many social scientists. However other reviewers argue that good qualitative evaluation necessarily entails close and continuing involvement with the process of change. Having outlined our methodology we consider the potential of these perspectives as a blueprint for activity in applied social science. We conclude by suggesting that advocates of such differing paradigms of practice should recognize that, unlike some natural science paradigms, competing paradigms should not be thought of as mutually exclusive.     

The impact of supplier dependence on suppliers' CSR: The moderating role of industrial dynamism and corporate transparency

To improve corporate social responsibility (CSR) in the supply chain, focal buyers may use supplier dependence to influence the supplier's resource strategy to promote the supplier's CSR initiatives. Thus, supplier dependence is particularly critical to the supplier's CSR, especially for Chinese suppliers with resource constraints. However, there is limited understanding and research on the degree to which a supplier depends on major buyers for the supplier's CSR from the supplier's perspective. Based on a sample of 284 Chinese listed companies, this study analyses the relationship between supplier dependence and suppliers' CSR through the lens of resource dependence theory (RDT). In addition, we investigate the moderating roles of industrial dynamism and corporate transparency in the relationship between supplier dependence and suppliers' CSR. The results indicate that supplier dependence has a negative impact on the Chinese supplier's CSR performance. Meanwhile, the negative impact of supplier dependence is mitigated for the supplier's more volatile industrial context, while improving corporate transparency enhances the negative impact of supplier dependence. This study verifies the applicability of RDT for the analysis of CSR in the supply chain in emerging markets such as China. Moreover, the study further extends research on the role of buyer-supplier relationships in CSR in the supply chain by extending the research perspective to the supplier side and adding the external and internal uncertainty of the supplier to the theoretical framework for analysis. We also provide managerial implications for implementing Chinese suppliers' CSR from the buyer's and supplier's perspectives.     

Commodity Standard or Monetary Rule?

Professor F.A. Hayek's proposal for privately-issued monies based on baskets of commodities (Economic Affairs, Volume 6, Number 4, April/May 1986) is the most recent version of a policy proposed, and criticised, in various forms over the last two centuries. Do suggestions for market monies neglect considerations of practicability and equity? George S. Tavlas. economist at the international Monetary Fund, examines two centuries of economic theory to present objections the advocates of private money have yet to overcome.     

Disaffection with trade unions in China: some evidence from SOEs in the auto industry

Despite the growing research into China's industrial relations system there is remarkably little research into how China's workers regard their trade union. This article draws on over 500 interviews conducted in three SOEs in the auto industry in Hubei Province to examine this question.     

SOCIALLY ENGAGED MUNICIPAL STATECRAFT IN URBAN CHINA? The Shenzhen Biennale as Situated Planning Experiment

In this article I build on scholarship that calls for attention to the interventionist role of the municipality in steering development beyond growth to introduce the situated planning experiment as a mechanism through which municipalities practice socially engaged statecraft. The situated planning experiment foregrounds place-based innovative planning practices that incorporate the participation of citizen intellectuals who act as advocates for marginalized groups in China. I frame the Shenzhen Urbanism\Architecture Biennale (UABB) as a situated planning experiment, tracing its influence on the municipality's shift in approach to planning for urban village redevelopment. I show how the UABB is leveraged as an instrument for the municipality to connect social and economic objectives in development and how it presents differentiated opportunities for migrant residents to make viable urban lives. The article offers one possibility for theorizing the changing relationship between municipal entrepreneurialism and urban planning and critically evaluates the potential for socially engaged municipal statecraft, considering the Xi regime's focus on people-oriented urbanization. It represents one way in which studies of municipal statecraft can consider the variegated logics and forms of emerging post-growth state programmes and politics.     

'If only there were simple solutions,but there aren't': some reflections on Zimmerman's critique of empirical management accounting research

Although having some sympathies with Zimmerman's critique of Ittner and Larcker's review of the empirical management accounting research literature, this analysis points out how Zimmerman has too easily allowed his own prejudices to influence both his assessment of the empirical management accounting literature and his recommendations for improvement. Particular emphasis is put on analysing Zimmerman's classification of the accounting research literature and his unproblematic optimism in the potential of economic modes of understanding.     

Accounting Insights from the Healthcare Sector

There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's ambiguity–conflict model (1995). This research is informed by a combined methods approach: the analysis of public documents and debates; a survey of local authority capital accountants and case study information on management's perceptions of this accounting information. This research reveals a complex outcome of reformers' initiatives which has resulted in these accounting changes being retained within the accounting domain and having limited impact on wider potential users of this information.     

Exploring the relationship between environmental orientation and brand value: is there fire or only smoke?

This paper investigates whether a firm's environmental orientation influences corporate brand value. In the discussion on sustainable development, corporate participation is a given, and increasingly firms are adopting environmental policies and practices. This paper observes corporate environmentalism from two perspectives: environmental embeddedness – the level to which environmental values are incorporated in brand identity; and environmental performance – the level of a firm's accordance with environmental policies and good practices. Cross‐analysis of these two perspectives generates four types of corporate environmental orientation: leaders, performers, advocates and laggards. The results do not provide conclusive evidence for whether consumers reward environmental leaders and punish environmental laggards by converting their environmental opinions into brand perceptions and purchasing decisions. It is believed that the hypothesized relationships are moderated and mediated by other stimuli, so managers are advised not to negate corporate social responsibility, but rather to invest wisely in environmental activities and its communication. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.     

职业经理人引入对公司非效率投资的影响——基于上市家族企业的数据

以沪深两市2010—2015年上市家族企业作为研究对象,实证检验我国上市家族企业引入职业经理人对公司非效率投资的影响,并进一步研究在成长性水平不同的企业中职业经理人引入对企业投资效率影响的差异。实证研究结果表明：非效率投资普遍存在于我国上市家族企业中;上市家族企业引入职业经理人对公司非效率投资具有抑制作用;与低成长性企业相比,高成长性企业引入职业经理人对公司非效率投资的抑制作用较弱,即企业成长性水平的逐步提高会削弱职业经理人引入对企业非效率投资的影响。     

非金融企业委托贷款影响审计定价吗？

基于我国2011—2021年非金融类A股上市公司样本,实证考察了非金融企业委托贷款对审计定价的影响及其作用路径。研究发现,非金融企业委托贷款会显著提高审计定价,这种提升作用在股权关联型委托贷款、委托贷款业务复杂度高和处于货币政策紧缩期的企业中更显著。机制检验表明,经营风险和审计延迟是非金融企业委托贷款提高外部审计师审计定价的部分中介因子。研究从非金融企业委托贷款视角丰富了审计定价的相关理论研究。     

Aligning employees with the organization's strategic objectives: out of ‘line of sight’, out of mind

This research focuses on the strategic alignment of a firm's human resources. Specifically, I investigate employee ‘line of sight’ to an organization's strategic objectives. Line of sight is conceptualized as an employee's understanding of an organization's objectives and how to contribute to those objectives. Line of sight was expected to vary across individual characteristics (e.g. hierarchical level, tenure) and relate to important work outcomes (e.g. work attitudes, turnover). Results of a field study confirmed many of the hypotheses, supporting the importance of this construct to research and practice.     

Localizing management in foreign-invested enterprises in China: practical,cultural, and strategic perspectives

The business case for the rapid localization of management has often been argued. This paper takes a critical look at the assumptions underlying such arguments. This exploration utilizes data gathered from a variety of Japanese, Korean, Hong Kong, and European ventures in China. Evidence from these case studies is incorporated within a broader exploration of Chinese cultural values and attitudes derived from ethnographic research and approaches to the strategic management of multinational enterprises. It is suggested that localization is likely to proceed at a much slower pace than its main advocates may wish or anticipate, and that there are practical, cultural, and strategic factors which may, and perhaps should, inhibit rapid localization. Such factors range from the lack of suitably qualified local managers, to control and surveillance functions and expatriates' roles as trainers, co-ordinators, and relatively neutral 'outsiders'. It is proposed that the development of a core of culturally literate expatriates can become a valuable resource for MNEs and that their selection, support, and compensation packages should be considered as an investment in firms' long-term strategic development.     

Keys to motivating tomorrow's workforce

Work motivation is a set of energetic forces that originate within as well as beyond an individual's being. It is a psychological process resulting from the reciprocal interaction between the individual and the environment that affects a person's choices, effort, and persistence. The purpose of this chapter is to peer inside the door to what might or should be the motivational sources of tomorrow's workforce. To discover the key for opening this door, the history of research and theory on work motivation in the 20th century is reviewed in order to identify principles that are likely to be timeless. Second, the current status of research and theory at the dawn of the present millennium is examined. Third, and on that basis, predictions are made regarding the design of organizations in the 21st century; predictions are made on ways to motivate the employees who will work in them.     

Dubai in the ‘Middle’

In the early 2000s, Dubai seemed the apotheosis of the global city model. Lauded as an embodiment of globalist ideals, or harshly criticized as a representation of the dangers of contemporary urbanism, it was clearly under the spotlight. Then, like the concept of the ‘global city’ itself, it disappeared from the headlines, to be subject only to sporadic and cynical attention. Today some are heralding a ‘return’ of Dubai from the anonymity of the middle ground of global city hierarchies and rankings. What is often forgotten, however, is that urbanism in Dubai did not stop. On the contrary, Dubai's continuous ‘worlding’ offers a productive opportunity for the encounter of ‘global’ and ‘ordinary’ modes of urban analysis. By unpacking the construction of a global Dubai, this article advocates greater sensitivity to the multiscalar politics that shape its continuity. Stepping beyond rumours of crisis and decline, it aims to connect the global fortunes and everyday processes that jointly characterize the development of global cities. ‘Global’ and ‘ordinary’ urbanism, it argues, are but two registers of how we could, in Warren Magnusson's words, ‘see like a city’.     

Arbitrators’ characteristics and decision-making records,gender of arbitrators and grievants,and the presence of legal counsel as predictors of arbitral outcomes

Labor arbitration helps define employee and employer rights and responsibilities. Evidence indicates that the advocates at arbitration tend to concern themselves with issues unrelated to the facts of the case or to the rights and responsibilities of the parties involved. More specifically, before the hearing, management and union advocates often dwell on issues such as the importance of the arbitrators’ personal characteristics and their decision-making history, the likely effects of the gender of arbitrators and grievants, and whether the presence of legal counsel impacts the arbitral outcomes. The purpose of this study is to examine whether these non-case-related factors actually can be associated with differing awards by arbitrators. This study may be the first in which the arbitrators’ decision-making history (award orientation) is a primary issue. Of all the issues studied, the arbitrator’s disciplinary award orientation is the only one with a consistent impact on arbitral outcomes. We conclude that the energy and resources expended by the advocates concerning non-case-related issues would be better spent in preparing their cases for arbitration and in examining the potential impact of arbitration on the rights and responsibilities of management and its employees.     

Further investigating the influence of personality in employee response to organisational change: the moderating role of change‐related factors

This study investigates factors influencing employees' job satisfaction following an organisational change. Extending previous research on effects of individuals' openness to experience and conscientiousness during organisational change, we posit that aspects of change context, such as the extent to which change impacts the individual worker's job and the extent actions of management are procedurally fair, can account for varying influences of these two global personality traits on employees' job satisfaction following a change. In contrast to earlier studies focusing on change‐related effects on task performance, conscientiousness can play a positive role on job satisfaction following a change along with openness to experience. Results of this study confirm that influences of personality on individual reactions to change are complex. While the positive influences of an individual's openness to experience on job satisfaction tend to occur only when fairness associated with change implementation is high, positive influences of conscientiousness are the highest when both procedural fairness is high and the extent of impact on the individual's job is low. Implications of these findings and further research considerations are discussed.     

The aims and methods of the education and training of shop stewards: a case study

The author's research indicates that management's objectives in releasing shop stewards for courses and the shop stewards' objectives may be quite different. Views on how far courses should be “education” and how far “training”, and the best structure for courses, also emerged from this study.