Accounting for personal disposition and organizational context: connecting role ambiguity,public service motivation,and whistle-blowing in federal agencies

Abstract

Organizational psychologists and HRM scholars have long argued that prosocial organizational behaviors enhance organizational performance. However, prosocial behaviors are motivated by both self-interested and altruistic intent. Moreover, some have recognized that the factors that encourage shifts between egoistically and altruistically motivated prosocial behaviors may result from inherent tensions between individual disposition and situational contexts. As such, this study draws from literature examining prosocial behavior to evaluate whether work situations with clear task expectations dampen the extent to which prosocial personal dispositions diminish egoistically motivated prosocial behavior. Findings from a series of structural equation models reveal that altruistic dispositional traits diminish egoistic motives for engaging in one specific prosocial behavior, whistle-blowing. However, findings also reveal that work situations characterized by clear task expectations dampen the negative effect of altruistic dispositions on egoistically motivated whistle-blowing. Our findings imply that managers can adjust organizational contexts to capitalize on the enhanced benefits resulting from altruistically motivated prosocial behaviors.     

Public goods and the paying public

This paper proposes a way to undercut anarchist objections to taxation without endorsing an authoritarian justification of government coercion. The argument involves public goods, as understood by economists and others. But I do not analyse options of autonomous prisoners and the like; for, however useful otherwise, these abstractions underestimate the real-world task of sorting out the prerogatives of and limits on ownership. Proceeding more contextually, I come to recommend a shareholder addendum to the doctrine of public goods. This recommendation involves modifying the public goods argument for government coercion to include a contributor-specific compensation provisio, thinking of contributors as investors, and including among the latter those whose investment is in the form not of a market transaction strictly speaking but of sacrifice. To reach this recommendation I constrain the market liberal's limited endorsement of taxation by drawing on the (idealized) postcommunist privatizer's continuing commitment to populism.Edmund F. Byrne is Professor of Philosophy at Indiana University in Indianapolis. His research interests center on policy and practices regarding technology, community, and social welfare. His most recent book isWork, Inc. (Temple University Press, 1990); and he is now writing another tentatively subtitledDemocracy, Civil Society, and Benevolence.     

Search reduction in hierarchical distributed problem solving

Knoblock and Korf have determined that abstraction can reduce search at a single agent from exponential to linear complexity (Knoblock 1991; Korf 1987). We extend their results by showing how concurrent problem solving among multiple agents using abstraction can further reduce search to logarithmic complexity. We empirically validate our formal analysis by showing that it correctly predicts performance for the Towers of Hanoi problem (which meets all of the assumptions of the analysis). Furthermore, a powerful form of abstraction for large multiagent systems is to group agents into teams, and teams of agents into larger teams, to form an organizational pyramid. We apply our analysis to such an organization of agents and demonstrate the results in a delivery task domain. Our predictions about abstraction's benefits can also be met in this more realistic domain, even though assumptions made in our analysis are violated. Our analytical results thus hold the promise for explaining in general terms many experimental observations made in specific distributed AI systems, and we demonstrate this ability with examples from prior research.This research has been sponsored, in part, by the National Science Foundation under grants IRI-9015423 and IRI-9010645, by the University of Michigan Rackham Graduate School, and by a Bell Northern Research Postgraduate Award.     

Making Drones to Kill Civilians: Is it Ethical?

A drone industry has emerged in the US, initially funded almost exclusively for military applications. There are now also other uses both governmental and commercial (in the US and abroad). Many military drones are still being made, however, especially for surveillance and targeted killings. Regarding the latter, this essay calls into question their legality and morality. It recognizes that the issues are complex and controversial, but less so as to the killing of non-combatant civilians. The government using drones for targeted killings maintains secrecy and appeals to non-traditional justifications. Most scholars who assess these killer drone practices support citizen immunity, either by favoring a modified just war theory that prioritizes civilians’ right to life or by challenging official deviations from applicable laws. They accordingly declare such killing immoral if not a war crime. The manufacturers of these killer drones are not themselves the killers, but they are abetters, i.e., sine qua non facilitators. So, I argue that any company concerned about its corporate social responsibility should cease manufacturing them.     

The nexus between sustainable practices in hotels and future Gen Y hospitality students’ career path decisions

This study explored tertiary hospitality students’ attitudes and overall perceptions about green and sustainable practices; and how these may impact their future career paths in the hotel industry. A thematic analysis with data from 12 semi-structured interviews with students in a hotel management school in Australia was used to identify patterns and interpretive themes. Results revealed positive attitudes among Generation Y hospitality students towards working in a green and sustainable hotel environment. Implications highlight the need for sustainability education in the curriculum of tertiary education providers and strong emphasis on sustainability practices in employee training programs. The results also suggest possible impacts of sustainability practices in recruiting and hiring in the hospitality industry and how this may affect future hospitality employees and leaders.     

The impact of governance and transparency on firm investment in Vietnam

A large literature asserts a causal relationship between the quality of economic governance and economic performance. However, attempts to establish such a link at an aggregate level have met with considerable methodological criticism. This paper seeks to overcome this limitation. We match a panel of Vietnamese enterprises from 2006 to 2010 with a unique panel dataset measuring sub‐national economic governance to estimate a relationship between local governance and private investment. We do not find a significant relationship between investment and most traditional forms of governance. However, there is one important exception – transparency, especially the public posting of planning documents, is strongly associated with higher investment across a range of different specifications. Our results have significant implications for policy, given the prevailing theory that changes in the quality of local economic governance will spur improved economic performance.     

Assessing professional ethics in tax: A case on uncertain tax positions

We develop and present an ethics case dealing with an uncertain tax position. The case can be used to assess professional ethics as part of an assurance-of-learning (AOL) plan as well as a component of a course grade. We present data on student performance on this case over a 5-year period. Students consider existing ethical frameworks to identify and frame the potential ethical “dilemmas” they might face in addressing whether to countenance a client’s suggested treatment and disclosure of an uncertain tax position. In addition, students evaluate the AICPA guidance and U.S. Treasury standards on taking and reporting uncertain tax positions in the tax return and the FASB and PCAOB standards on reporting and auditing uncertain tax positions in the financial statements. The case allows faculty to assess students’ ability to frame potential ethical dilemmas when clients engage in aggressive tax behavior, to recognize with whom and with what professional reference documents they should consult when an uncertain tax position arises, and to choose among alternative actions when faced with client/preparer conflicts.     

Post-privatization performance and organizational changes: Case studies from Ghana

A significant number of less developed countries (LDCs), including Ghana, have embraced the World Bank/IMF led economic reforms. Ghana has been implementing these reforms since the early 1980. One of the conditions of the reforms is the privatization of former state-owned enterprises (SOEs). Such privatization activities have however generated debates among academics, practitioners, and policy makers. Research findings so far have been mixed. This paper analyzes the performance of two large privatized companies in Ghana. Both companies have been paraded by the Ghanaian authorities and the international financial community as success stories of privatization. Our objective is to examine how and why these firms have been claimed to be successful. Drawing on the dimensions of the balanced scorecard, we examine the performance of the firms from five main perspectives—financial, customers, internal business process, learning and growth, and the community. The analysis is based on data gathered from diverse sources, namely, semi-structured interviews and discussions with managers of the selected companies and with personnel from key government departments, and analysis of internal and external documents. We conclude that, overall the performance of both organizations improved after privatization under all the performance dimensions examined. These improvements were also accompanied by certain organizational changes, including changes in the accounting and control systems. However we are not claiming that all privatization programs in Ghana have been successful. In fact there are stories in the Ghanaian media of several other privatization failures in the country. Instead what we have demonstrated is the need to explain the performance of privatized firms beyond the myopic macro-level and financial analysis which has been widely adopted by the international financial community and policy makers and we encourage other researchers to adopt such multidimensional approaches.     

Charity shops as second‐hand markets

This paper considers several implications of the fact that charity shops are part of the wider class of second‐hand markets. This approach attempts to complement research on other features of charity shops like the distinctive nature of voluntary work and the identities of charity shop consumers. It is argued that the functioning of second‐hand markets highlights some limitations in traditional models of consumer behaviour. This gives charity shops (and second‐hand markets in general) an important role in developing more effective theories of consumption. At the same time, there are more practical reasons for being aware of the limitations of existing theories. In particular, marketing for charity shops will be ineffective if their functions are misunderstood. The paper also illustrates how these theoretical insights have practical implications. Copyright © 2000 Henry Stewart Publications