Decentralisation and Management Accounting in Central Government: Recycling Old Ideas?

This paper examines the Next Steps development from both contemporaneous and historical perspectives. Specifically, it traces the reliance on a distinct model of management and accounting in Next Steps (1988) and its predecessors (FMI, 1982; and Fulton, 1968). This shows not only that there are a series of commonalities within the details of these various reforms of central government, over the past three decades, but also that these various reforms share foundations which are embedded in 'management thought' on best practice in the 1950s and 1960s. We identify contemporaneous studies in both management and management accounting which could have informed these reforms, and make suggestions for situationally specific means of improving management and accounting in central government.     

The Antecedents of Trust in Business-to-Business Financial Services

Purpose: To explore how satisfaction, communication, customization, competence, and shared values (as antecedents) influence trust in B2B financial services relationships, and to assist decision makers in this industry to manage long-term relationships with their clients.

Methodology/approach: Based on a literature review, five hypotheses were developed. The hypotheses were addressed by empirically evaluating a theoretical model based on data from both relationship managers and the clients of a leading South African B2B financial services provider. Regression analysis was used to assess the relationships in the relationship-manager sample, while structural equation modeling (SEM) was used to assess the relationships in the client sample.

Findings: In the relationship-manager sample, satisfaction, competence, and shared values were found to be significant predictors of trust. However, in the client sample, all five of the hypothesized antecedents were found to contribute significantly to trust.

Originality/value/contribution: The major contribution of this study, for both marketing academics and practitioners, lies in the simultaneous consideration of the perceptions of both financial services providers as well as their clients. As far as it could be ascertained, this combination of both exchange partners (service providers and clients) in a single study has not been reported in a financial services context.     

组织认同研究述评及展望

组织认同(organizational identification)在西方已成为组织行为研究的重要概念和关键变量,而我国对这一领域的研究还刚刚起步。有必要对组织认同的概念内涵进行辨析,并对组织认同的前因和结果变量以及组织认同的类型进行系统研究。还要对我国组织认同研究的初步成果进行系统回顾,并提出我国组织认同研究的发展方向。     

Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. James W. Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D in Management from the University of Colorado at Boulder and an MBA from Florida State University. His research interests include person-organization fit, compensation, and employee ethics, and has been published in the Journal of Organizational Behaviour, Journal of Business Ethics, Academy of Management Learning and Education, Group and Organization Management and the Journal of Business and Psychology, among others. Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences Department at the University of Nevada. Reno, and Co-director, Center for Corporate Governance and Business Ethics. His current research focuses on business ethics, national cultures and the link between management and spirituality. He has published in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences. Yvonne Stedham is a Professor of Management in College of Business at the University of Nevada, Reno. She received a Ph.D. in Business and an MBA from the University of Kansas, Lawrence, Kansas and undergraduate degrees in Economics and Business from the University of Bonn, Germany. She joined the University of Nevada, Reno in 1988 and served as Chair of the Managerial Sciences Department from 1999-2002. Dr. Stedham's research covers a broad spectrum of management issues with a special focus on international, business ethics and gender aspects, and has been published in the Journal of Management. Women in Management Review, the Journal of Management Studies, the Journal of Business Ethics,the Journal of European Industrial Training, and the Journal of Knowledge Management Practice, Asia Pacific Journal of Human Resource, and others. Jeanne H. Yamamura, CPA, MIM, PHD, is Associate Professor at the University of Nevada Reno. Her research is focused in the area of the international management of accounting professionals and in ethical decision making. She has published in journals such as the International Journal of Accounting, the International Journal of Accounting, Auditing and Performance Evaluation and the International Journal of Human Resource Management.     

The Role of Market Orientation in Managing Crises During the Post-Crisis Phase

SUMMARY

The tourism business around the world, as one of the most susceptible and vulnerable sectors, must often manage and survive global crises. In recent years the global tourism industry has experienced major crises, such as terrorist attacks, political instability, economic recession, biosecurity threats and natural disasters. The most well-known cases bear testimony to the fact that crises are not new to the tourism industry. However, tourism management capabilities and abilities to deal with complex and critical situations are limited. The time has come to develop an understanding of factors that can help tourism businesses prepare a way of getting through such crises by examining the role of market orientation and its antecedents during a post-crisis phase. This paper is concerned with the effects of several organizational factors on market orientation in airlines during the post-crisis phase of the terrorist attacks of “9/11.” The results indicate that top management factors, interdepartmental factors and organizational systems have a positive effect on market orientation after a crisis has occurred.     

组织变革情境下的员工应对策略研究——内涵、维度、前因与结果

当变革的推动者把目光集中于战略蓝图、组织发展和技术支持时,那些变革承受者们的反应很容易被忽略。而无论是在管理学还是心理学研究的文献中,组织变革都被一致认为是会对组织员工产生重大压力的事件,因此员工的压力应对（coping）被认为是组织变革研究的新视角。文章首先对应对内涵和维度的理论阐述进行回顾,在此基础上对变革情境下员工应对策略选择的前因和结果进行归纳总结,最后从理论和实践问题两方面出发,着重探讨了目前研究的不足及未来研究的方向。     

The impact of affective and cognitive antecedents on negative word-of-mouth intentions

Negative word-of-mouth (WOM), defined as derogatory information disseminated from person to person and aimed at defaming a product, highlighting a product complaint, and/or highlighting unsatisfactory service experiences, influences consumer behavior and can harm a company’s image. The present study was conducted to ascertain the impact of affective antecedents (negative emotions) and cognitive antecedents (distrust) in the intent of negative WOM. A proposed theoretical model was employed to analyze the effect that perceived injustice had on negative WOM and how this effect was mediated by emotional and cognitive aspects. The research was a pre-experimental design – one treatment leading to one observation – with 252 students. Through an OLS regression and mediation analyses, we found an indirect link between perceived injustice and negative WOM intent, which was mediated by negative emotions and distrust. Contributing to the field of marketing studies, this paper fills an investigative gap regarding affective and cognitive antecedents as mediators of negative WOM. The results suggest that marketing managers should create mechanisms to allow consumers to express their negative emotions and rebuild their trust in order to avoid the spread of negative WOM.     

员工沉默的研究综述

员工沉默是指员工本可以基于自己的经验和知识提出想法、建议和观点,从而改善所在部门或组织的某些方面的工作,但却因为种种原因,会选择沉默并保留观点,或者提炼和过滤自己的观点。本文基于以往员工沉默的研究概括了员工沉默的概念、维度、测量方法、影响因素和结果变量,提出了员工沉默现有研究的不足和后续的研究方向。     

Easier said than done: a review of antecedents influencing effective HR implementation

Abstract

Despite the importance of effective implementation of HR policies and practices for the achievement of HR outcomes, this remains an area of research to which HR scholars have paid limited attention, without a clear conceptualization of constructs and a lack of consolidation of research findings. Moreover, the field does not avail of an organized corpus of knowledge to guide how to accomplish the successful implementation of HR practices. As a response to this situation, the present study provides a review of empirically grounded evidences about antecedents that can influence effective HR implementation. With the results of the review, we generate a model that organizes the elements identified according to content, context and process, and that proposes relationships among them. The study also delineates much-needed avenues for further research on this topic, and constitutes a first step to claim attention for the phenomenon of HR implementation among HR scholars.     

The loyalty construct: Hirschman and beyond

Six papers drawing on Hirschman's (1970) Exit, Voice, and Loyalty model are discussed with regard to two themes: (a) relationship to the original work (specifically focusing on variations in the definition and operationalization of the loyalty component), and (b) the development of the loyalty construct itself. A concerted effort is called for to pursue a better understanding of loyalty, including an improved appreciation of the depth and breadth of the construct, its antecedents and outcomes, and its operationalizations in organizational settings.