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“Worthless,” “money burning,” or “black holes” is how media and professionals describe compliance practices today. Practitioners are unenthusiastic about control systems, codes of conducts, and systems for compliance management that are increasing in volume but not in effectiveness. In order to help practitioners clarify what actually makes employees comply with their compliance program, this study examines intrinsic and extrinsic motivators of 119 employees from procurement and sales. We contribute to the existing motivation literature, testing the self‐determination theory in low and high hierarchical levels. Our findings show that intrinsic motivators are more strongly and positively related to compliance intention on higher hierarchical levels than the lower ones. However, employees from higher hierarchies show overall less compliance intention than employees from lower hierarchies. © 2015 The Authors. Human Resource Management published by Wiley Periodicals, Inc.  相似文献   

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We point out that the main concern of this comment is on the assumptions about “managerial compensation” and “who should make the donation decision for the firm”.  相似文献   

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Here the authors describe a series of changes to the structure and process of joint consultation introduced at British Telecom (BT) in the early 1990s. It describes and analyses the reasons for these changes and accounts for the largely hostile response from BT trade unions. The key claim is that management have refashioned joint consultation to better control and limit union activity in the firm and that the changes form part of a wider policy of union marginalisation at BT.  相似文献   

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Questions about diversity training's utility and effectiveness remain despite its widespread use and the significant investments many firms make in such training. As a result, some HR practitioners have doubts about its relevance in the workplace. In this paper, we envision a future state of diversity training whereby diversity is embedded into work practices and programs through direct knowledge transfer, continuous skill development, and accountability for learning. We recommend four specific guidelines that HR leaders can follow to achieve this “future state” called A.G.E.M.—Approach, Goals, Executive Commitment, and Mandatory Attendance. We suggest that following the A.G.E.M. approach will lead to the kind of transformative behavioral changes required for effective diversity training programs.  相似文献   

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This article starts from the institutional/evolutionary insight that economic processes are necessarily embedded in broader sets of social institutions and that these institutions change over time. It uses a Marxian framework, the Social Structure of Accumulation school, to argue that this change is not gradual or continuous. Rather, wide‐ranging institutional transformations follow periods of capitalist crisis, setting the stage for renewed accumulation and, eventually, new crises. This leads to a punctuated pattern of successive stages of capitalism.  相似文献   

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We study the effects of managerial turnover on earnings management activities in a model in which managers care about their external reputation. We develop an overlapping generations model showing that both outgoing and incoming managers bias reported earnings such that typically very low returns are reported in the first period after a manager has been replaced. Outgoing managers shift earnings forward to their last period in office as they will not benefit from earnings realized after that. Incoming managers can have an incentive to shift earnings to the second period in office as reported earnings will, immediately after a management change, only be partly attributed to their own ability. Deferred compensation can reduce incentives for earnings management.  相似文献   

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If proposed amendments to the Industrial Relations Bill remove protection afforded to some groups of workers by the Wages Councils system, an alternative will have to be found. In retail distribution a case can be made out for operating a bipartite system with voluntary negotiation above, and statutory wage protection below, a “cut-off” point determined on the basis of turnover.  相似文献   

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This article examines the question of whether social institutions should be treated as possessing the sui generis causal power to influence people's actions. It does so by means of a case study of the work of the Austrian economist Ludwig Lachmann. Lachmann's account of how social institutions facilitate intentional human agency in the face of uncertainty contains significant ambiguities and tensions, stemming from his reluctance to acknowledge the causal efficacy of social institutions. The conceptual resources required to overcome these problems are to be found in realist social philosophy and social theory. The proposed resolution comes at a price, however, for it calls into question Lachmann's self‐avowed commitment to methodological individualism.  相似文献   

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Modern American populism (MAP) was born out of the political upheaval of the civil rights movement of the 1960s. The article examines the causes of populism. Economic anxiety is found to be the main cause, but there is also evidence supporting an alternative theory that racial resentment is an important driving force behind populism. The article analyzes the role of populism in the 1972 election of Richard Nixon, the Tea Party election of 2010, and the 2016 election of Donald Trump using data provided by the American National Election Studies (ANES). There is ample qualitative evidence that economic anxiety caused the populist voting patterns that elected Nixon, Tea Party candidates, and Trump. Statistical data supported the same conclusion in the 2010 and 2016 elections, but the 1972 data were inconclusive. The data show that both economic anxiety and racial resentment played a role in the 2010 and 2016 elections, but the findings suggest that economic anxiety is the underlying factor that generates both racial resentment and support for populism.  相似文献   

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This article deals with the manner in which Andersen Consulting trains its HR consultants. In the face of the new complexity of HR, where new executive buyers are demanding HR solutions with business value, new ways must be found to bring professionals to high performance levels. Consultants must be armed with a broader and deeper set of competencies—not just in HR skills but in general business and interpersonal skills, and in technology. The article addresses new kinds of delivery philosophies and mechanisms—finding the right delivery for the right kind of training. It then presents an overview of the general curriculum for Andersen's consulting professionals and the specialized curriculum for those concentrating on HR delivery. © 1999 John Wiley & Sons, Inc.  相似文献   

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Recent discussions of corporate heroes focus on benefits without examining costs. Although our perceptions are not entirely negative, we have discovered several reasons to be cautious about corporate heroes. We present some of the potential problems associated with creating heroes, and another set of dysfunctions occurring once heroes have been created. Our intention is not to debunk heroes, but to attach a cautionary note to their use in organizations. We fully expect the natural emergence of heroes in many organizations, but also propose that managers can accomplish as much, and often less hazardously, by working on perspective, praise, and trying to influence daily practice in their organizations. This approach is both more explicit and direct in infusing organizations with the same benefits of motivation and meaning derived from having heroes. Moreover, it can lay a foundation of values that ultimately determines what kinds of individuals emerge as heroes.  相似文献   

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In this journal, Miller [Miller, R. A. (2009). The weighted average cost of capital is not quite right. The Quarterly Review of Economics and Finance, 49, 128–138] argues that the standard WACC formula fails to correctly remunerate shareholders and bondholders. This is proved by considering a project yielding a zero net present value. In this comment, we prove that this apparent failure of the standard WACC approach simply stems from the fact that, in Miller's example, the project's debt ratio is implicitly assumed constant throughout the project's life, whereas it is not. We also show that the suggested modified WACC formula is not relevant. More generally, we emphasize that, in any year, a project's debt ratio must be defined with respect to the economic value of the project.  相似文献   

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We investigate the effect of employment systems on the layoff‐performance relationship. We construct a typology of two types of HPWS (Calculative or “hard” HRM and Collaborative or “soft” HRM) and two non‐high performance systems (Traditional HRM and Low HRM). We use attribution theory as a framework from which to draw hypotheses. We examine survey responses from two waves of panel data. We employ cluster analysis to identify distinctive configurations of employment practices used in UK workplaces. We use the cluster outcomes as explanatory variables in moderator regression analysis. Following layoffs, we find that Calculative workplaces experience lower subsequent performance than Collaborative workplaces. Over the next five years, Calculative and Collaborative workplaces experience equivalent amounts of performance change but Calculative workplaces fail to make a full recovery.  相似文献   

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Our aim is to provide a better understanding of a business model based on circular principles. In particular, we focus on two issues that support the development of a circular business model: (a) the focal actor as orchestrator of the circular network and (b) the circular ecosystem encompassing suppliers, customers, research centers, and public authorities, in which each actor/stakeholder plays a specific role, based on effective interorganizational relationships. The research method applied is an in‐depth nested single case study of a circular project. Our results highlight an exemplar case of an ecosystemic business model in agriculture, involving different types of innovation and strong collaboration among network members, orchestrated by a focal firm. The abductive approach used led to the formulation of some research propositions and to the identification of some adoption factors and barriers to growth in circular business models.  相似文献   

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