At their wits’ end? Economic stress,motivation and unethical judgement of public servants

ABSTRACT

Through an interdisciplinary approach, this paper addresses the scarcity of research that assesses economic stressors, public service motivation (PSM), work motivations, and unethical judgement in the public square. We argue that motivations have a direct relationship with the acceptance of unethical behaviour, but that economic stress (defined as financial stress and job insecurity) may influence this relationship both direct and indirectly. Using data from the European Social Survey, we develop a path model to test these hypotheses. We find that PSM and work motivation influence unethical judgements, and perceived economic stressors play an indirect role through their relationship with work motivations. Implications of the findings are discussed.     

How Analysts Process Information: Technical and Financial Disclosures in the Microprocessor Industry

Abstract

Following Bradshaw (‘Analyst information processing, financial regulation, and academic research’ [2009], and Analysts' forecasts: What do we know after decades of work? [2011]), this paper examines how analysts process information, particularly in an information environment characterised by multiple and potentially complementary information sources. The setting is the microprocessor industry, one in which technical information is particularly significant and complex to digest. Based on 3837 analyst earnings-forecast revisions, issued by 134 analysts, we examine quantitatively the speed, magnitude, and information content of the reactions of individual analysts and subgroups of analysts to both periodic and timely technical disclosures, and as a complement to periodic financial disclosure. We find that analysts are much slower to react to timely technical disclosures than they are to periodic financial disclosures. We find also that technical and financial disclosures complement each other. Furthermore, we find that there is a ‘hierarchy’ of analysts in this particular industry, as evidenced through the strength of reaction to timely technical disclosures. Finally, we find that lower speed in reacting to timely technical disclosures and a higher intensity in the use of timely technical disclosure (in conjunction with periodic financial disclosure) result in greater accuracy, and that more experienced analysts tend to be less accurate. We suggest that the findings may have implications for other industries such as Bio-Tech Pharma.     

Should HR managers allow employees to use social media at work? Behavioral and motivational outcomes of employee blogging

Abstract

There is a dilemma for HR executives concerning social media policies: Should HR managers allow employees to use social media while at work? The question has no easy answer because there are conflicting views on the matter. However, the conflicting views can be resolved if we focus on the individuals with whom an employee interacts through social media. Building on data on the blogging activity of 269 employees working for a Canadian health-care provider, the paper reveals a new problem: The extent to which employees engage in personal blogging with outsiders – individuals who do not work for the organization – is negatively related to intrinsic work motivation and to proactive behavior. After having introduced the problem, the paper shows a solution. If employees engage in blogging with coworkers, the negative effects turn positive: Blogging with coworkers positively affects intrinsic work motivation and proactive behavior. Finally, the paper offers a recommendation for HR managers to leverage the solution. Through social job design and increasing formal interaction requirements, HR executives can reinforce the association between social media use and blogging with coworkers. Overall, the paper helps HR executives to clarify the outcomes of social media, find a problem, suggest a solution, and recommend how to achieve it.     

Terrorism and expatriate withdrawal cognitions: the differential role of perceived work and non-work constraints

Abstract

Building on stress theory, this study investigates the mechanism by which terrorism influences withdrawal cognitions of expatriates, namely, via perceived threat as well as perceived constraints in the work and non-work domains. Data from 160 expatriates currently working in African and Asian countries show that the level of terrorism relates to expatriates’ perceived threat. Further, we find that the effect of this perceived threat is stronger on perceived constraints in the non-work than in the work domain. While perceived constraints in the work domain have a direct effect on job turnover intentions, perceived constraints in the non-work domain have a direct effect on country leave intentions and an indirect, spillover effect on job turnover intentions. Our study underscores the importance of both work and non-work domains for understanding stress and turnover related to expatriation in terrorism-endangered countries.     

Contexts of enterprise policy-making – an institutional perspective

Abstract

This paper advances our understanding of policy formulation, exploring how the particular institutional dynamics between the transnational and national levels of enterprise policy-making affect policy choices made by governments and consequently their outcomes. The paper argues that policy development occurs within a framework of dominating assumptions on enterprise, influential academic/policy communities and lesson-drawing from other countries’ experiences, which have led to a privileging of the transnational when making policy choices. Empirically, the paper draws on a post-socialist country case – Albania, and uses interviews with policy actors and documentary data from national governments and international organizations. The paper explores the dynamics involved, and the actors that shape, policy formulation and makes two contributions to the literature. First, it provides a conceptual framework on how to analyse policy formulation, extending recent work on the link between policy formulation and the intended outcomes of policies. Second, it offers a more nuanced conceptualization of enterprise policy formulation, arguing that policy formulation reflects the changing configurations of ideas, policy tools and resources, and actors involved in the process.     

Why resilience managers aren’t resilient,and what human resource management can do about it

Abstract

Prior resilience research typically focuses on either the individual or the organisational level of analysis, emphasises resilience in relation to day-to-day stressors rather than extreme events and is empirically under-developed. In response, our study inductively theorises about the relationships between individual and organisational resilience, drawing upon a large-scale study of resilience work in UK and French organisations. Our first-hand accounts of resilience work reveal the micro-processes involved in producing resilient organisations, and highlight the challenges experienced in doing resilience work in large organisations. We show that these micro-processes have significant implications for resilience at both individual and organisational levels, and draw implications for how HRM interventions can help to promote individual, and thus organisational, resilience.     

Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants

Abstract

Although Byrne and Pierce [(2007) Towards more comprehensive understanding of the roles of management accountants, European Accounting Review, 16(3), pp. 469–498] found that an increasing regulatory burden may decrease accountants' chances of getting involved in business, little is known about corporate reporting practice and whether, and if yes how, regulation impacts on accountants' work. In order to fill this gap, the paper provides a case study analysis of International Financial Reporting Standards (IFRS) adoption and its impact on and implications for an accountant's role, positions, practices and work in a continental European context. This study describes how IFRS expect information preparers to take more responsibility for reporting than domestic accounting standards. Thus, the present study contributes to the literature by arguing that it depends on the set of accounting standards how they impact on accountants' work. The study shows why and how especially IFRS' requirement of ‘business involvement’ in accounting revolutionises accountants' work and how it has implications on their roles, practices and positions in the case firm. Finally, the paper explains how learning and knowledge creation required by IFRS adoption was made possible through communities of practice and hence how it was possible to clarify the responsibilities of divisional and group accountants in the case firm. Thus, the present study enhances our understanding of reporting activity by describing actual practices of and mechanisms used in corporate reporting.     

The effects of internal and external sources of justice on employee turnover intention and organizational citizenship behavior toward clients and workgroup members

Abstract

Organizational justice research tends to focus on the effects of fair treatment from organizations or supervisors on employee attitudes and behaviors. Thus, there is a dearth of research on the effects of fair treatment attributable to other parties that employees interact with at work such as coworkers and clients. Controlling for organization-focused and supervisor-focused justice, results from our field study of employees working in a healthcare organization demonstrate that perceptions of client-focused fairness uniquely predicts supervisor ratings of employees organizational citizenship behavior toward clients and that perceptions of workgroup-focused justice uniquely predicts organizational citizenship behavior toward workgroups. Further, we find that client-focused justice perceptions uniquely predict employee turnover intention.     

How does perceived underemployment influence expatriate job-related outcomes? A moderated mediation study

Abstract

Although research has investigated the consequences of underemployment in domestic settings, research on the effects of underemployment among expatriates remains limited and has yielded inconsistent results. From a theoretical perspective, there is a need for a better understanding of the mechanisms through which underemployment affects various work-related outcomes and to account for potential contingencies. Drawing on the person-job fit literature and research on organizational identification, we theorise and empirically examine how and under what conditions underemployment influences expatriate performance. Using an original primary data-set of 103 Japanese expatriate managers in the UK, we find that underemployment affects expatriate work outcomes by increasing expatriates’ maladjustment and that this effect is moderated by the level to which expatriates identify with their organization.     

Policy Capacity and Incapacity in Canada's Federal Government

Abstract

Governments, world-wide, are preoccupied with avoiding policy failure. A high level of policy capacity is considered one indicator of addressing this issue. Canada is typical of most countries where policy-related work tends to be centralized within its national capital city (Ottawa). There have been criticisms that on-the-ground perspectives are not conceded in policy decisions. Given the vast size and the decentralization of power, very little research has been dedicated to policy work conducted in its regions and whether it contributes to strengthening policy capacity. This article employs eight key hypotheses about contribution of Canadian regionally-based federal policy work to policy capacity based upon data derived from a national survey. A structural equation model (LISREL) is used to present the results. We find that regional-based policy work currently does little to enhance policy capacity. Policy work is divided along two distinct functional lines: traditional policy analysis and ‘street-level’ bureaucracy. The more engaging policy analysts belong to formal policy units which are a critical aspect of stronger policy capacity. The second factor contributing to policy capacity were attitudes towards the larger political arena.     

European Market Reaction to Audit Reforms

Abstract

This paper investigates European stock market reaction to events associated with the proposed EU audit reforms that were ultimately implemented in 2016. These include, inter alia, mandatory audit firm rotation, prohibition of non-audit services, and fee caps. We find that investors react positively to the proposals, lifting aggregate market value by approximately €108,630 million. In cross-sectional analysis at both country and firm level, we find that these net benefits arise from the prohibition of non-audit services and the placing of a cap on total fees charged by the auditor. Furthermore, we find investors in firms with low earnings quality appear to perceive the greatest benefits from the proposed reforms.     

The Loading Optimization: A Novel Integer Linear Programming Model

ABSTRACT

This paper establishes a new integer linear programming model for container loading problem. This model can be used to calculate the optimal loading plan for each container. To solve the model, in this paper, the model problem is decomposed into two easy to solve sub-problems: auxiliary problem (AP) and transportation problem, and prove by solving the two sub-problems can quickly and efficiently to find the optimal solution of the model. Finally, an example is given to illustrate the solution process, which shows that the algorithm can give the optimal stowage scheme quickly and effectively.     

Partnerships in Local Government: The case of transition support services for young people with learning disabilities

Abstract

This paper examines a type of partnership that is formed to deliver transition support services for young people with learning disabilities. What makes transition partnerships instructive for partnership research is that they are constituted between statutory and non-statutory agencies across a wide range of service sectors. Transition for this population group with its specific needs has often been described as a ‘wicked problem’. The paper suggests that a split between strategic and operational levels of partnership work adversely affects policy implementation and contributes to the inability of stakeholders to bring about improved outcomes for service users.     

Carbon Disclosure,Contextual Factors,and Information Asymmetry: The Case of Physical Risk Reporting

Abstract

The paper focusses on the reporting of climate change-related physical risks. Drawing on data from the CDP questionnaire for 717 European companies over three years (2011–2013) we find that information asymmetry is generally smaller when firms report about their physical risks. Furthermore, we find that reporting of a higher exposure to physical risks is associated with lower information asymmetry for firms falling under the regulation of the EU Emissions Trading Scheme, whereas for other firms the direction of the relationship reverses. We can rule out that our results are driven by other climate change-related risk disclosures and by disclosures about opportunities arising from climate change. This study is not only relevant because it attests the materiality of climate change-related physical risks. Moreover, we show how a contextual factor – in this study: whether a company falls under climate change-related regulation – moderates the direction of the relationship between reported information and information asymmetry.     

The Role of Overbilling in Hospitals’ Earnings Management Decisions

Abstract

This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling allows hospitals to increase revenues without altering operations, affecting costs, or having to reverse such behavior in the future, I propose and find that overbilling reduces hospitals’ use of managing accruals or cutting discretionary expenditures. Next, I find that hospital managers prefer overbilling to managing accruals (cutting discretionary expenditures) when cutting discretionary expenditures (managing accruals) is constrained, and vice versa. Collectively, my findings suggest that overbilling is an important alternative manipulation tool in hospitals.     

The Influence of Network Management and Complexity on Network Performance in Taiwan,Spain and the Netherlands

Abstract

Using survey data of respondents involved in spatial planning projects in Taiwan, Spain and the Netherlands (n = 678), this article examines the influence of network management strategies and complexities (examined with regard to differences in perception of problems and solutions, and unexpected events) on perceived network performance. This theory-driven, empirical research shows that the effect of network management strategies on perceived performance is stronger than the impact of unexpected events or actors’ differences in perceptions of problems and solutions. We find this result in all the three countries. Our model explains 19.1 per cent of the variance in the perceived network performance.     

Effective HR implementation: the impact of supervisor support for policy use on employee perceptions and attitudes

Abstract

Effective implementation of human resource (HR) policies appears to depend on supervisors’ active involvement in the intervention process. Following recommendations of a recent intervention evaluation framework, we examine how perceived supervisor support during the implementation of a work-life intervention helps to change participants’ perceptions of organizational family supportiveness, and how this ultimately changes participants’ engagement and turnover intentions. A three-wave longitudinal study in a professional services firm (N = 434) that has formally involved supervisors in the process of a work-life intervention showed support for our study hypotheses. Supervisor support for policy use influenced employees’ positive work–home culture perceptions, which in turn strengthened employees’ work engagement and diminished their turnover intentions over time. We discuss practical implications and give recommendations on the future design of HR interventions and related policies.     

A voted based random forests algorithm for smart grid distribution network faults prediction

ABSTRACT

In this paper, we focus on fault prediction in the smart distribution network. modified version of voted random forest algorithm (VRF) is proposed for enhancing the predicting accuracy of the faults. We change the decision process by redesigning the voting algorithm by introducing multiple SVM models for voting model training. Based on the trained models, a simple NSGA algorithm is applied to find the best voting model. Results showed that the new algorithm could improve the accuracy and recall rate of the fault prediction, especially for the recall rate of the negative samples.     

Work-home interface in a cross-cultural context: a framework for future research and practice

Abstract

With dual-income families on the increase, combining work and family obligations is a daily reality for many individuals. Unsatisfactory combinations of work and home duties can result in various unfavourable individual and organisational outcomes. Therefore, its proper understanding is essential in order to create adequate recommendations for interventions and prevention. There is a need for the development of theoretical frameworks that take cultural context into account in relation to work-home interface (WHI). In this paper a new framework is proposed; ‘the pyramid of intersecting domains of WHI’ that incorporates cultural context and other important work-life interface aspects. It builds on empirical findings of the intersectionality and work/family border theories. The pyramid consists of the following domains: the domain of work and home characteristics, the roles domain and the cultural domain, which intersect to determine the fourth side of the pyramid, that is, the observed WHI. Based on the pyramid several research propositions can be formulated. Implications for researchers and HR professionals are provided.     

The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence

Abstract

The question of whether management control systems (MCSs) adopted by start-up companies are valuable is examined. We investigate an international sample of start-ups, including their detailed MCS adoptions and financing histories. We find that higher MCS intensity, which is measured as the number of systems adopted at year-end immediately prior to the financing round, has a positive impact on company value. We also find that equity financiers value MCS more than do debt financiers. The valuation implication is more pronounced for start-up companies operating in highly competitive environments and with higher growth. We also document a positive relation between change in MCS intensity and change in firm value. Additional analyses show that higher company valuation is found for companies that align their MCS choices with their strategic positioning. In particular, systems that implement strategy are perceived to be more important and valuable than others. Overall, our paper provides new evidence for the debate concerning the merits of formal control in start-up companies.