Organization–stakeholder fit: A dynamic theory of cooperation,compromise, and conflict between an organization and its stakeholders

Research Summary : We advance the concept of organization–stakeholder fit (O–S fit) to explain cooperative behavior between an organization and its stakeholders. O–S fit describes the compatibility that exists between an organization and a stakeholder when their characteristics are well matched. We highlight two dimensions of O–S fit: value congruence, or the supplementary fit of organizational and stakeholder values, and strategic complementarity, or the complementary fit of strategic needs and resources. For each dimension, we detail the unique relational factors—including core elements of trust, predictability, attraction/exchange, and communication—that motivate cooperation. We then explicate the ways in which value congruence and strategic complementarity dynamically interrelate over time. Finally, we consider how organization‐stakeholder misfit may result in alternative relational behaviors, such as conflict or compromise. Managerial Summary : We develop a new way of thinking about the relationship between organizations and stakeholders. Recognizing that positive relationships require a degree of fit or compatibility, we argue that cooperative behavior between an organization and its stakeholders is maximized when relational partners share both core values and strategic priorities. We explain that high fit along these two dimensions increases trust, relational predictability, attraction/exchange, and communication. We also describe how positive relationships might be formed with fit along only one dimension, and how negative relationships might result in the presence of misfit. Ultimately, we suggest that managers who want to foster positive relationships with stakeholders should concentrate on aligning their values and priorities, rather than simply concentrating on one or the other.     

Satisfied with red tape? Leadership,civic duty,and career intention in the military

We examine how the coerciveness of HR procedures and leadership behaviours affect job satisfaction (JS) and career intention (CI), and how civic duty (CD) mediates these relationships. Within the framework of the human resource management performance chain, we draw on leadership and motivational theories and test the proposed relations in a structural equation model with data from a survey of the Federal Armed Forces Germany (n = 1,331). The findings show that the behaviour of supervisors, rather than red tape, influences JS and CI. The results extend our understanding of the interplay between leadership behaviours and followership attitudes under high degrees of organizational coercion.     

什么阻滞了中国的国富？——新科诺奖得主普雷斯科特专访

倘若生活在200年前的中国，你的生活水平与欧洲人无异，而当时的美国仅仅是一片蛮荒之地。然而，伴随着现代经济的发展，20世纪的世界经济格局发生了巨大变化，美国和日本先后超越英国，上演了经济高速发展的奇迹。那么，到底是什么原因阻碍了中国汇入现代经济发展的洪流？在2004年诺贝尔经济学奖得主——爱德华·普雷斯科特(Edward Christian Prescott)看来，闭关锁国是导致中国经济停滞不前的根源，”宋朝时候的中国很富裕，     

Software to support business teams

Organizations are increasingly using the business team concept to gain competitive advantage. Collaboration support software is gaining acceptance as a viable tool among both researchers and practitioners, and an opportunity exists to investigate the specific needs of teams: users working in longitudinal time frames on a variety of tasks. In this article, team software requirements are first derived from a theoretical perspective: office automation and task literature are used to identify a set of domain-independent individual tasks. Group process literature is then used to develop a set of collaborative tasks composed of these individual task components. These individual and collaborative tasks are aggregated with team task and communication support requirements to develop requirements for an integrated software environment that effectively supports business teams. Design considerations for a comprehensive team support system are outlined, a prototype implementation is described, and project contributions and key future research considerations are summarized.     

The first WFSF Asia—Pacific course: the futures of development

Is development theory dead? It seems to be, if the thinking of some young people at a futures course in Bangkok is any indication. The course, ‘The futures of development: historical roots, present trends and alternative futures’, was held in Bangkok 23–30 August 1992 by the World Futures Studies Federation (WFSF), with sponsorship from UNESCO and the Communication Centre of the Queensland University of Technology, Australia.     

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐ and Post‐FIN 48 Periods

We examine whether firms decrease tax reserves to meet analysts’ quarterly earnings forecasts in the period prior to FIN 48, and whether that behavior changed following FIN 48. We use analysts’ forecasts of pretax and after‐tax income to impute premanaged earnings, or earnings before any tax manipulation. Pre‐FIN 48, we observe that firms reduce their tax reserves (i.e., increase income) when premanaged earnings are below analysts’ forecasts. Specifically, 78 percent of firm‐quarters that would have missed the analyst forecast if not for the tax reserve decrease, meet that target when the decrease is included. Furthermore, we find a significant positive association between the decrease in tax reserves and the deviation of premanaged earnings from analysts’ forecasts. In contrast, post‐FIN 48, we find no evidence that firms use changes in tax reserves to manage earnings to meet analysts’ forecasts. Thus, our results suggest that FIN 48 has, at least initially, curtailed firms’ use of tax reserves to manage earnings.     

Conceptualization and Measurement of Virtuous Leadership: Doing Well by Doing Good

Despite a long history in eastern and western culture of defining leadership in terms of virtues and character, their significance for guiding leader behavior has largely been confined to the ethics literature. As such, agreement concerning the defining elements of virtuous leadership and their measurement is lacking. Drawing on both Confucian and Aristotelian concepts, we define virtuous leadership and distinguish it conceptually from several related perspectives, including virtues-based leadership in the Positive organizational behavior literature, and from ethical and value-laden (spiritual, servant, charismatic, transformational, and authentic) leadership. Then, two empirical studies are presented that develop and validate the Virtuous Leadership Questionnaire (VLQ), an 18-item behaviorally based assessment of the construct. Among other findings, we show that the VLQ accounts for variance in several outcome variables, even after self-assessed leader virtue and subordinate-rated social and personalized leader charisma are controlled.     

Participant crowding and physical contact rates of whale shark tours on Isla Holbox,Mexico

Whale shark tourism is a growing niche market within the marine wildlife tourism sector. Increased visitation and declining whale shark numbers at some tourism sites worldwide raise questions over the long-term sustainability of this industry. This study examines the social and potential biological impacts of “swim-with” whale shark tourism on Isla Holbox, Mexico. A total of 397 tour participants completed a self-administered questionnaire regarding perceived crowding, reported encounters and encounter norms, as well as self-reported physical contact rates with whale sharks. Relatively high physical contact rates suggest that tourism may cause some harm to sharks. Users who encountered more swimmers than their norm felt significantly more crowded and were more likely to perceive the industry as having a negative impact on the sharks and surrounding environment. However, the results suggest that the number of boats in the whale shark viewing area may have a greater influence on crowding than number of swimmers. Management interventions to improve the sustainability of the industry include improved interpretation and guide intervention, achieving higher compliance with existing guidelines, and limiting the number of boats allowed in the whale shark viewing area.