Open-book accounting: Reason for failure of inter-firm cooperation?

Inter-firm accounting techniques such as open-book accounting (OBA) have been described as an important means for effectively managing costs in buyer–supplier relationships and for improving relationship quality. However, disclosing cost data also implies for the supplier the risk that the buyer uses the data during price negotiations to pressure the supplier's profit margin. To date, there is sparse empirical evidence addressing the extent to which cost-data disclosure does affect the supplier's perception of the exchange relationship. This study addresses this gap by investigating the impact of OBA on supplier relationship satisfaction. The findings indicate that OBA may negatively affect supplier relationship satisfaction and thus represents a potential risk to cooperation. The results further suggest that effective safeguards against opportunistic behavior, such as relational social norms, significantly attenuate the negative effect of OBA on supplier relationship satisfaction.     

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How Do Diversity of Opinion and Information Asymmetry Affect Acquirer Returns?

We examine the theoretical predictions that link acquirer returnsto diversity of opinion and information asymmetry. Theory suggeststhat acquirer abnormal returns should be negatively relatedto information asymmetry and diversity-of-opinion proxies forequity offers but not cash offers. We find that this is thecase and that, more strikingly, there is no difference in abnormalreturns between cash offers for public firms, equity offersfor public firms, and equity offers for private firms aftercontrolling for one of these proxies, idiosyncratic volatility.     

“Marketing Managers” in the Context of Global Supply Chains: Functional Versus Multiple IQ Competencies

Managerial scholars have suggested that “g” score (i.e., intelligence) tests are not enough to assess and select the appropriate candidates for some jobs. Other dimensions can play just as important a role in employee performance. Thus, the purpose of this article is to expand our view in terms of criteria that may be used as it relates to global supply chain managers. We present a nine-base typology to assist researchers and managers in assessing the true dynamics of global supply chain manager intelligence. The typology of intelligence includes the dimensions of cognitive, social, political, emotional, structural, intuition, experiential, creative, and network. We build our model by using intelligence dimensions from management, industrial organizational psychology, marketing and organizational behavior, and perspectives that include relational contracting norms, relationship marketing, networking, and communications. We propose that global supply chain managers need all nine bases to perform well in the global business arena.     

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Global talent management and inpatriate social capital building: a status inconsistency perspective

Distinct to expatriate managers at the subsidiary-level, inpatriate managers' influence at the headquarter (HQ)-level is controlled by the extent to which an inpatriate manager is able to ‘win’ status from HQ personnel. The primary goal of the paper is to conceptualize how organizational support, in the form of global talent management (GTM) practices, can alleviate inpatriates' difficulties in building social capital at HQ. Building social capital at HQ is vital for inpatriates to attain status in order to build the inter-unit social capital that enables them to pursue their boundary-spanning role across HQs and subsidiaries. Status inconsistency theory is put forward to recognize the personal, professional and structural incongruence of events and activities at HQ carried out with respect to inpatriates. We argue that inpatriate managers become empowered at HQ only when social capital is accumulated whereby social capital is driven by an acknowledgment of inpatriates as a legitimate staffing option. The relationship between GTM practices and social capital building needs to be managed properly by inpatriates themselves as well as by the organization. A future research agenda helping to build social capital of inpatriates through GTM infrastructure is discussed and propositions are offered throughout.     

Influence of circadian rhythms on television viewers’ behaviour: is there a need for new programming?

As a common activity, television (TV) watching plays an important role in leisure behaviour. The influence of circadian rhythms on nearly all aspects of leisure behaviour and social life has been well examined in many fields. Less is known about circadian influences on TV use/social behaviour, and inconsistent findings have been reported. We analysed epidemiologic data from public TV stations to interpret them in light of circadian/seasonal rhythms and their interaction with leisure behaviour with the goal of improving quality of life by using TV as a pure leisure activity. We found that TV programme schedules failed to synchronise with circadian rhythms. Problems with synchronisation were observed for all viewers and were significantly related to factors such as working behaviour and social activities. Future studies should focus on the circadian influence on TV watching as a leisure behaviour. We propose a newly defined schedule based on circadian influences.