Time Orientation in Languages and Tax Avoidance

Journal of Business Ethics - Studies suggest that when a language requires grammatical marking of future events, speakers prefer immediate payoffs and engage in less future-oriented behavior. If...     

Influence of European Law on Argentinian Consumer Law

Journal of Consumer Policy - This article provides an overview on the social and political contexts of the rise of consumer legislation in Argentina, on the development of consumer law in Argentina...     

All work intensity is not created equal: Effort motives,job satisfaction and quit intentions at a grocery chain

Prior research has shown that the well-being of employees engaged in intensive work can vary with the discretion their jobs afford regarding how and when to carry out the work. This article explores a different avenue. It argues that well-being also varies with employees’ individual motives for working intensively. The article introduces self-determination theory to the domain of work intensity and focuses on two hypotheses. The first is whether intensive work driven by explicit or implicit incentives is more positively associated with an employee's job satisfaction than intensive work driven by job demands. The second is whether intensive work driven by intrinsic motives is more positively associated with job satisfaction than that driven by explicit or implicit incentives. In both these cases, the article also examines whether equivalent effects exist on (reduced) quit intentions. Original data from a major Greek grocery chain provide corroborative evidence that is robust to a rich set of covariates, including increasingly demanding adjustments for job discretion. The findings contribute to a more complete understanding of why differences in well-being exist among employees performing intensive work, with implications for workers and employers.     

Why and when organizational culture fosters affective commitment among knowledge workers: the mediating role of perceived psychological contract fulfilment and moderating role of organizational tenure

Drawing on Denison and Mishra (1995)’s framework of organizational culture, this study examines why and when organizational culture is related to knowledge workers’ affective commitment. Data were collected from 640 employees working in three high-technology companies in China. The findings indicate that the relationship between organizational culture and affective commitment is mediated by perceived psychological contract fulfilment. In addition, organizational tenure moderates the relationship between two external dimensions (i.e. adaptability and mission) of organizational culture and perceived psychological contract fulfilment. This study extends the current theoretical framework of organizational culture by demonstrating the underlying mechanism and the boundary condition of the relationship between organizational culture and affective commitment. The findings also provide practical implications for international managers to design appropriate human resource management policies and practices in China.     

Expert and entrepreneur: the unique research domain of professional service entrepreneurs

Professionals are knowledge experts who create customized solutions for clients. Many professionals practice in the context of strong professional institutions that prescribe intense socialization and codes and norms. While some professionals work as employees, many start their own firms in order to practice. Firm start-up for professionals is more prevalent than for most other occupations. While professional institutions often constraint their activities, firm start-up for professional service entrepreneurs (PSEs) involves similar entrepreneurial activities as other entrepreneurs, creating an interesting paradox worth investigating. This paper explores the uniqueness of PSEs and the firms they start, and the distinctiveness and value of research in the context of PSEs and professional service firms.     

Evaluating an Agricultural Extension Program Aimed at Improving Biodiversity in Alberta,Canada

We evaluate an agricultural extension program aimed at increasing on‐farm biodiversity in Alberta. Using reports prepared for program participants by the extension agency, customized surveys were used to collect data on whether recommended practices were adopted. Data were also collected from producers who were willing but unable to participate in the program due to its unexpected cancellation. A count model compared the number of practices adopted by participants and nonparticipants to evaluate the program's efficacy, and a probit model using participants’ adoption data were used to understand factors affecting adoption. Simple, low‐cost, and easily trialed practices were adopted at high rates, though some higher cost practices associated with observable benefits were also adopted at moderate or high rates. Farm‐specific characteristics, such as size, tenure, or group membership were also significantly linked to the likelihood of adoption. Results suggest that the extension program was successful in encouraging adoption of environmentally beneficial practices with caveats; project completion and quality were not verified, and decreasing marginal returns to extension efforts may have been realized within the small participant pool. Nous évaluons un programme d'éducation permanente en agriculture visant l'augmentation de la biodiversité fermière en Alberta. Utilisant des rapports préparés par les agences d'éducation pour les participants de programmes, des sondages individualisés ont servi à la collecte de données concernant l'adoption de pratiques recommandées. Des données ont aussi été recueillies auprès de producteurs qui auraient voulu participer mais qui n'ont pas profité du programme suivant son annulation inattendue. Un modèle de comptage a servi à comparer le nombre de pratiques adoptées par les participants et non‐participants pour évaluer l'efficacité du programme, et un modèle probit basé sur les données d'adoption par les participants a servi à comprendre les facteurs ayant un impact sur l'adoption. Les pratiques simples, peu coûteuses et faciles à tester ont été hautement adoptées. Certaines pratiques à coûts plus élevés, associées à des avantages observables, ont aussi vu des taux moyens et élevés d'adoption. Les caractéristiques spécifiques aux exploitations agricoles comme la taille, la longévité et l'adhésion à un groupe se sont aussi trouvées liées de façon significative aux probabilités d'adoption. Les résultats suggèrent que le programme d'éducation permanente a réussi à encourager l'adoption de pratiques bénéfiques pour l'environnement avec quelques bémols: la réalisation des projets et leur qualité n'ont pas fait l'objet de vérification, et la diminution des rendements marginaux en fonction des efforts d'éducation pourrait avoir été réalisée dans le cadre d'un petit bassin de participants.     

Estimating Key Economic Variables: The Policy Implications

The current monetary policy debate has focused on current estimates and the future path of the natural rate of unemployment and the equilibrium interest rate. Estimates of the natural rate of unemployment should vary over time with changes in demographics and improvements in human capital. However, these changes should be gradual. This paper shows that the estimates of the natural rate of unemployment by Federal Reserve officials and private-sector economists seem to move pro-cyclically, potentially showing too much weight given to short-term fluctuations in economic variables. As with the natural rate, there are good reasons to expect the equilibrium interest rate to change over time. In fact, the level may actually be more responsive to current economic data, reflecting changes in aggregate savings and investment. Yet, we see that equilibrium interest rate estimates by both Federal Reserve officials and private-sector economists have declined quite dramatically over the past five years. A potential concern raised in this paper is that estimates of these critical economic variables for policy determination appear to be overly sensitive to high frequency economic data.     

Introduction to the Special Issue on “The Intersection Between Industrial Organization and Healthcare Economics”

This article introduces the special issue on the intersection between industrial organization and healthcare economics. This intersection has received increasing research interest, growing from 2% of the industrial-organization literature in 1991 to 6% in 2016. We describe the nine included articles, which cover a range of healthcare markets that include hospital services, insurance, and pharmaceuticals.     

“Just a Little Respect”: Effects of a Layoff Agent’s Actions on Employees’ Reactions to a Dismissal Notification Meeting

For several decades, most discussion on financial fraud has centered on the fraud triangle, which has evolved over time through various extensions and re-interpretations. While this has served the profession well, the articulation of the human side of the act is indirect and diffused. To address this limitation, this research develops a model to explain the role of human desires, intentions, and actions in indulgence of, or resistance to, the act of financial fraud. Evidence from religion, philosophy, sociology, neurology, behavioral economics, and social psychology is integrated to develop and support an alternative fraud model, called the disposition-based fraud model (DFM). To articulate the model, its two primary components, disposition and temptation, are further developed and extended. Although the DFM is generally applicable to any act of fraud, this paper focuses on executive fraud. The similarities and differences between the DFM and extant fraud models are discussed. Importantly, in light of the DFM, a re-interpretation of the fraud triangle is made to improve our understanding of the human element in it. Additionally, potential implications of the model for corporate governance are discussed, suggestions for further research are offered, and the DFM’s strengths and limitations are noted.