Audit quality and the going-concern decision-making process: Spanish evidence

In this study, we attempt empirically to investigate the relationship between audit quality and the probability that a financially distressed company would receive a going-concern opinion. Auditor decision-making in the presence of going-concern uncertainties may be characterized as a two-stage process. The first stage is the identification of a potential going-concern problem and the second stage is to determine whether the particular company should receive a qualified going-concern opinion. A sample of 1,199 non-financial Spanish company-years has been obtained from the database issued by the Stock Exchange National Commission for the fiscal years ending between December 1991 and December 2000. The results indicate that audit quality (measured by the auditor's level of independence and knowledge) affects the probability that a financially distressed company would receive a going-concern opinion. This probability is influenced not only by the auditor's ability to detect financial uncertainties, but also by the auditor's decision-making as to what type of opinion should be finally issued.     

Heuristics,learning and the business angel investment decision-making process

ABSTRACT

This paper extends the literature on the investment decision-making of business angels.

Using insights from the emerging body of research on entrepreneurial learning processes, particularly the use of heuristics and the nature of learning from meagre experience, we explore whether angels learn from experience, how they learn and what they learn. These issues are addressed using verbal protocol analysis, a methodology for examining decision-making in real time, with three groups of business angels with differing levels of investment experience, and with follow-up debriefing interviews with these angels. This reveals some differences in the speed of decision making and the emphasis given to various investment criteria. There is some evidence for the use of heuristics in the decision making process, and for the critical role played by vicarious learning from the experience of others. Learning in the individual angel decision making process is a social as well as an individual phenomenon.     

Open the box: A behavioural perspective on the reshoring decision-making and implementation process

In the realm of manufacturing location decisions, reshoring has increasingly attracted the attention of practitioners, policy makers and scholars. While many articles have analysed the drivers of reshoring decisions, the decision-making and implementation process still lacks empirical analyses. This paper addresses this gap with a grounded theory approach, in particular, through an iterative process going back and forth between the theoretical and empirical worlds. By analysing four cases from the textile-clothing-leather-footwear industry, we demonstrate that the process characteristics are affected by the behavioural features of the decision itself, such as rationality, complexity and anchoring. Our study highlights the relevance of the behavioural approach in reshoring decisions and provides evidence of many challenges that managers should be prepared to face. It further offers advice to policy makers, warning them about the dark side of reshoring and emphasizing their role in supporting companies to take structured rather than intuitive sub-optimal decisions.     

The effects of group decision-making process and problem-situation complexity on implementation attempts

The effects of group problem-solving method and problem-situation complexity on attempts at implementing group solutions were investigated in a laboratory-field setting. Group members were supervisory nurses from various organizations, who were randomly assigned to three groups in a balanced research design which included three group decision-making processes and three levels of problem-situation complexity in implementation. The dependent variable was the number of attempts at implementing group-derived solutions in home organizations. The results showed that structure in group decision-making processes led to increased rates of implementation attempts at all levels of problem-situation complexity. There was a significant complexity-by-process interaction effect among the decision-making processes, which supports the conclusion that the type of group decision-making process and the problem-situation complexity should be considered in order to optimize the number of implementation attempts.g     

基于战略匹配和层次分析的企业IT治理关键问题决策

企业战略与IT战略之间的匹配是确保IT治理取得良好绩效的重要前提。企业的IT治理必须完成五个关键问题的决策。为有效地将战略对应的思想转化为量化模型,支持企业决策,本文引入网络层次分析法模拟企业战略与IT战略之间的匹配关系,分别借用Porter的战略管理理论和Henderson的战略匹配模型代表企业战略和IT战略,提出了基于战略匹配的企业IT治理五个关键问题决策模型,并通过实例分析与运算验证了该模型的有效性。     

Supporting decision-making process in facilities management services procurement: A methodological approach

The aim of this paper is to make a contribution to the decision-making process related to procurement of facilities management services in the public sector, particularly with reference to local authorities. Adopting a contingency approach, a model for selecting sourcing strategies is presented. Some empirical evidence resulting from the analysis of various managers’ experiences is reported and, based on the results of the testing of the model, theoretical and managerial implications are discussed.     

变革型领导和交易型领导理论研究综述

领导方式对企业管理具有重要影响。变革型领导与交易型领导不同的内在维度导致二者在员工工作绩效、员工满意度、组织承诺、组织变革与创新等方面有着不同的作用。多数学者认为变革型领导在各方面较交易型领导都更为优秀,然而部分学者却证明领导方式与企业组织文化的匹配性才是决定组织管理成功与否的重要因素。摒弃对交易型领导的偏见,选择适合的领导方式对企业的发展具有重要的现实意义。     

领导力刍义

近来,领导力问题备受关注.这是因为在现行的组织中有太多的领导指挥下属往往依赖的是职权.因为有权位的就有许多操控工具,如在军队里,长官可以使用官阶叫人顺从;在商界、政界,上司可以运用薪水、福利与津贴来治理员工.     

Systematic social observation of police decision-making: the process, logistics, and challenges in a Canadian context

Research on police decision-making and the use of discretion predominantly relies on official records or qualitative interview and participant observation data. Pioneered by Albert J. Reiss, Jr. in the 1960s, systematic social observation is a field research method simultaneously gathering quantitative and qualitative data in a natural setting. Data collection procedures are stipulated in advance reducing bias and allowing for scientific inference, replication, and measurable process outcomes as the observations recorded are independent of the observer. Although three large scale studies have been conducted in the United States to understand police behaviour, this ‘gold standard’ is used infrequently due to methodological challenges in an applied setting. The current research is the first sole observer and non-U.S. study conducted with a Canadian regional police service. Discussion of methodological innovation, challenges, and process are based on the experience of collecting data on 406 police–citizen encounters involving 568 citizens over 637 observational hours. To assist future researchers, the method and data collection using modified instruments as well as the challenges of resources, police cooperation, bias, reactivity, field role, and dynamics of conducting research as a female in an insular, male-dominated setting are explored.     

Leadership competency inventory: A systematic process of developing and validating a leadership competency scale

This article reports psychometric evaluation of the Penn State Leadership Competency Inventory (LCI). The 32‐item LCI was validated on a sample of 323 managers in the health care industry. Preliminary validity and reliability evidence of the LCI was established through exploratory factor analysis (EFA), item‐total correlations, Cronbach's alpha coefficients, and confirmatory factor analysis (CFA). The four‐factor leadership competency scale, comprising supervisory and managerial competencies, organizational leadership, personal mastery, and resource leadership, accounted for 58% of variance. According to CFA results, the model fit of the four latent factors of the LCI was confirmed to be appropriate. Cross‐validation with other populations is needed to confirm the factor structure. Limitations and further research recommendations are discussed.     

Understanding Leadership Through Leadership Understandings

In 1992, Margaret Wheatley urged leadership scholars to search for “new ways of understanding” (Wheatley, 1992/2006, p. 160). The search, with some exception, has stalled. Leadership studies remains mired in a philosophical understanding grounded in positivism. Within the current paper, an exploration of how an understanding is informed by its core philosophical assumptions is presented. An alternative framing for understandings is explored through the reconstruction of these same core philosophical assumptions. The benefits of dwelling within the alternative framing are sketched.     

Leadership in the Twitterverse

Millions of people, businesses, and organizations are using Twitter. Because of the connection Twitter offers, leadership is emerging through this social media outlet. However, in this time of instant connection, it is important to examine how business leaders are influencing their followers when it comes to tweeting. The purpose of the current study was to discover what business leaders are tweeting about. In order to develop an understanding of the content of the tweets from the top four business leaders on Twitter, the researchers completed a content analysis.     

谦卑与领导有效性：变革型领导的中介作用

谦卑于组织领导中的作用受到了学者们的广泛关注。本文通过对21家企业378名下属的调查问卷探讨了谦卑的领导与领导有效性之间的关系,并探讨了任务导向和关系导向的变革型领导在谦卑与领导有效性之间的中介作用。多元回归结果表明,谦卑能够有效预测变革型领导以及领导有效性,其中,关系导向和任务导向的变革型领导分别在谦卑与领导有效性中起到完全中介和不完全中介作用。     

Leadership and strategic change

This article reports on a study of the development and diffision of a new corporate philosophy in three corporate divisions of the Scandinavian Airlines System (SAS). The corporate philosophy, representing strongly held assumptions, beliefs, and values guide the strategic change. Its development and diffusion is found to be directly influenced by the formation of a strategic role constellation in each division. The division managers have personally recruited a constellation which is consistent with their own beliefs and values. Implications of the findings for selection, recruitment, and development of key managers are pinpointed.     

Leadership and change management

The purpose of this article is to understand that the reason so many programs fall short in addressing and improving competitiveness is that their single focus is on information technology, to instill in our minds that there are many other elements of change that need to be considered (behavior being one), and to present an overview of the motor, the motive, and the mirror that drive behavior and its characteristics.     

平台型领导:一种新的领导类型

本文以人本主义为思想基础,强调对下属的尊重和完整系统的认识,提出了平台型领导的概念.首先,文章从理论与实践结合的基础上论述平台型领导的内涵,即强调事业发展、把事业的平台做大、为自己和下属提供更广阔的事业空间、搭建更大的展示才华的平台,进而提出了平台型领导的四项主要内容:关注领导者和下属的成长、打造并不断扩大事业平台、塑造相互促进的互动关系和互动过程的动态优化.最后,本文将平台型领导与现有领导研究中的几个重要领导类型进行对比分析,明确了这一领导类型的独特性.     

经理人的领导力

评价和衡量一个经理人是否符合其角色要求的标准,可以有方方面面.比如说:专业知识、学历背景等.然而,对承担着团队管理责任的经理人而言,最为重要的核心能力,应该是领导力.因为,管理是通过团队成员的分工协作,实现其目标的过程.而管理者的作用体现,就是在现有资源的情况下,通过指导和协调,使他们的作用和价值实现最大化.……