Who are ‘managing’ the lawyers in China? Control and commitment in an evolving institutional and cultural context and gendered implications

National legal systems are distinctive with strong institutional legacies and societal contexts. Research on the lawyers' work and their operating environment in China has been limited. This study fills part of this gap by investigating the nature of work and career prospect, with gendered implications, in six Chinese law firms. We argue that the lack of commitment to each other between the employer and the lawyers is a result of the governance structure, culture and business process of the law firms, societal norms, market pressure and the active involvement of other stakeholders. The political, economic, social and physical insecurity that engulfs lawyers' work environment undermines their ability to uphold justice for the weak, standards of the profession and ethical values of the society. The study has implications for western law firms operating in China as well as for Chinese law firms that intend to internationalize as part of an emerging trend of Chinese professional services firms. It also has broader implications for human resource management of professional services organizations in China.     

All in a day's work? Career self‐management and the management of the boundary between work and non‐work

This article reports the findings of a study that explored the links between career self‐management, management of the boundary between work and non‐work, and work–life balance, using a sample of young professionals. The findings show that individuals engage in different kinds of career self‐management behaviours, depending on their career goal. Management of the boundary between work and life outside work is identified as one such behaviour, with the consequence that, for some people, managing the career has a harmful effect on their work–life balance. The research adds to knowledge about the career self‐management process and shows how career stage influences career goals and career self‐management behaviour. It demonstrates how career attitudes and behaviours may be critical to the achievement of work–life balance and confirms that work–life balance matters to younger members of the workforce, regardless of their family responsibilities.     

Work goals among male and female business students in Canada and China: the effects of culture and gender

The work goals of 374 male and female business students in Canada and China were compared along six dimensions: simplicity/routine, extrinsic rewards, organizational influence, intrinsic rewards, balanced life and moral congruence. Compared with Canadians, the Chinese exhibited a weaker concern for balanced life, an equal attention to extrinsic rewards and organizational influence, and a stronger interest in intrinsic rewards, simplicity/routine and moral congruence. The young educated women in the two countries appear to face similar challenges of balancing their career and family interests. Canadian and Chinese women, while giving higher priority to the goals of balanced life and simplicity/routine than their male counterparts, were as concerned about their career success as the latter, in terms of both materialistic and intrinsic rewards. The pattern of sex differences in work goals was, however, not entirely identical between the two countries. While no sex difference existed with respect to organizational influence in Canada and moral congruence in China, Chinese women assigned less importance to organizational influence than their male counterparts and Canadian women focused more on moral congruence than their male counterparts. For Western multinational firms in China, the results of this study suggest that, even though the Chinese male and female professionals give very high priority to career success, the special needs of the Chinese women should not be overlooked. To compete effectively for the talents of professional women in China, these firms need to consider providing their Chinese employees some of the 'family-friendly' organizational initiatives, such as flextime and part-time work, which are already made available for many of their North American employees.     

Auditors' Ability to Resist Client Pressure and Culture: Perceptions in China and the United Kingdom

Ongoing corporate scandal and audit failure raise serious concerns about the ability of auditors to resist client pressure. Based on a sample of 93 auditors from China and the United Kingdom (U.K.), we analyze the effect of specificity of accounting standard, level of auditor tenure, provision of management advisory services (MAS) and degree of audit market competition on perceptions of auditors' ability to withstand client pressure in audit conflict situations. We draw on cultural differences to explain differences in auditors' perceptions in the respective countries. Our findings are consistent with national cultural characteristics identified in the research literature. We find that U.K. auditors perceive specificity of accounting standards, auditor tenure, MAS and competition as less likely to affect decisions as to whether or not to accept clients' preferred accounting treatments than do their Chinese counterparts. Additionally while Chinese auditors perceive MAS and competition to be significant factors, they perceive accounting standard specificity and auditor tenure to be insignificant. For U.K. auditors, these results are reversed. The results may be relevant to international audit firms operating cross‐culturally and seeking to apply common audit procedures or codes of professional conduct in different national settings.     

Part‐time work for women: Does it really help balance work and family?

Results of this study suggest that the differential response of women to part‐time work as opposed to a career may be a function of motivational and work‐context differences between career and non‐career women. Part‐time work was associated with lower work‐to‐family interference, better time management ability, and greater life satisfaction for women in both career and earner‐type positions. Role overload, family‐to‐work interference, and family time management, however, were dependent on job type with beneficial effects for earners but not for career women. Job type also played a role: Career women reported higher life satisfaction and lower depressed mood than did women in earner positions. © 2000 John Wiley & Sons, Inc.     

Are public sector personnel managers the profession's poor relations?

This article is concerned with differences between personnel practitioners in the private and public sectors. Drawing on survey and interview data from practitioners in both sectors, the authors report that public sector practitioners are less well‐qualified and are paid less than their private sector counterparts. Very few practitioners move between the sectors, suggesting the existence of separate and self‐contained career structures. It is argued that this is not a separation of equals, and is maintained partly by the existence of a system of myths and stereotypes which have the effect of discouraging able professionals from entering the public sector. The article considers the reasons for the continuing differences and the separation, particularly in the light of public sector reforms which might have been expected to have diminished them. The implications for personnel management in the public sector and for the personnel profession in general are then discussed.     

Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK

This study examines whether firms that appear to exhibit high sustainability reporting quality are less likely to engage in earnings management activities, thereby delivering financial information that is more transparent and reliable than that delivered by firms that do not produce high‐quality sustainability reports. I also investigate whether the association between sustainability reporting quality and post‐audit financial reporting quality is conditional on audit effort. Analysis of data drawn from FTSE 350 companies covering 2007 to 2018 indicates that firms that produce high‐quality sustainability reports are significantly and negatively associated with earnings management metrics. More importantly, this association is moderated by audit effort, measured by audit fees, suggesting that sustainability reporting quality reflects factors considered by auditors in their audit risk assessment practices. These results remain robust after several sensitivity analyses. I conclude that firms that devote more resources to producing high‐quality sustainability reports are likely to demonstrate an overall commitment to quality that alleviates auditors' concerns about the opportunistic use of sustainability reporting and reduces business risk, thereby reducing the effort auditors expend to verify financial reports.     

Return-to-job during and after parental leave

Despite a rising career orientation among females and growing efforts of firms to alleviate work–family conflicts, female employees often find it difficult to combine career development with having children. Female careers appear more boundaryless than male careers, and gender differences in the sociological role model persist. Using exceptional longitudinal company data, this paper studies the return-to-job of female employees after first birth in the case of Germany with long Parental Leave coverage. Parental Leave durations often last for 3 years or longer. Our results show that more than 50% of those in Parental Leave do not return to their job afterwards. About 31% of female employees return to part-time work during Parental Leave, and among these, only 57% continue working in their job after the end of Parental Leave. And, having returned to their job after the end of Parental Leave, only 81% continue to work in their job one year after return. Furthermore, female employees have their first child, when their careers have been particularly successful. Overall, the evidence is consistent with the view that the birth of the first child and the experience of the subsequent work–life conflict can lead to a major reassessment of work preferences among female employees. Although a higher career orientation before birth is positively associated with a return-to-job, management must be aware that a sizeable share of female employees, even among the most career oriented and the most successful, may not return to their job after first birth.     

Individualization and Marketization of Responsibility for Gender Equality: The Case of Female Managers in China

This article investigates the question of where the responsibility for promoting gender equality resides in the Chinese employment context. Utilizing Acker's (2006) inequality regimes framework, the study explores women's underrepresentation in management roles in China and explains the persistence of gender inequalities in managerial echelons of Chinese organizations. Based on 30 interviews with female managers, the findings demonstrate the marketization and individualization of gender equality in organizational activity. The existing gender inequality, and the lack of responsibility for tackling it, has been either legitimized by eluding to the commercial‐only focus of organizations or rendered invisible through a belief in individual choice as the determining factor of career progression for women. Gender inequality in management is also maintained through the compliance of female managers themselves with the presumed legitimacy of gender‐based differential access to managerial roles. References to culture and tradition, market forces, competitive pressures, and individual choices by female managers are often made in explaining the unequal career paths and outcomes for men and women in their organizations. Our findings contribute to the human resource management (HRM) literature by framing macrosocietal context as a dynamic and endogenous aspect of management of human resources in organizations and provide novel insights into the interplay between HRM and societal context. © 2016 Wiley Periodicals, Inc.     

Gender‐based equal opportunities policy and practice in small firms: the impact of HR professionals1

This article assesses the impact of HR qualified professionals on the adoption of gender‐based equal opportunities policies and practices in small businesses. Earlier research has shown a low level of take‐up of equal opportunities initiatives in small firms. This article explores whether the presence of an HR professional in small to medium‐sized enterprises is associated with a greater level of take‐up of (a) gender‐based equality policies and (b) gender‐based equality practices than in small to medium‐sized enterprises that do not have such expertise. In doing so, the authors draw on empirical data from a recent European Social Fund sponsored study of equal opportunities policy and practice in small to medium‐sized enterprises in the UK. The main finding is that the presence of an HR professional is associated with a greater level of take‐up of formal equality policies, but not with the implementation of equality practices. The authors explore possible reasons for this and consider the implications for the HR profession and the promotion of equality of opportunity in the small business sector.     

Gender‐Specific Preferences in Global Performance Management: An Empirical Study of Male and Female Managers in a Multinational Context

This study investigates gender‐specific preferences in one important human resource management (HRM) practice—namely, global performance management (GPM). GPM has major consequences for the career advancement of women and can therefore also represent a barrier if it is rooted in traditional male corporate cultures. As prior research suggests that the underrepresentation of women in top management positions is a worldwide phenomenon with only minor national variations, empirical data were collected in five countries belonging to various cultural clusters: China, France, Germany, South Africa, and the United States. For all countries, the results show that preferences vary significantly between male and female managers for crucial parts of the GPM system (actors’ roles, evaluation methods, feedback procedures, and GPM purposes). This study confirms that the preferences of female managers do not match more male‐oriented GPM practices, indicating that female managers are less satisfied with existing GPM procedures. It was particularly surprising to find that these gender differences do not vary according to cultural background, but rather display the same pattern in all investigated countries. These findings not only have the potential to explain the often‐limited career advancement of women, but also have major implications for multinational companies aiming to retain talented women. © 2014 Wiley Periodicals, Inc.     

Institutional antecedents and performance consequences of employment security and career advancement practices: Evidence from the people's republic of China

In this study, we examine the provision of employment security and career advancement opportunities in firms of diverse institutional ownership and the impact of such practices on employee and firm outcomes. The sample included 478 state‐owned and non‐state‐owned firms (i.e., domestic private firms, Sino‐foreign joint ventures, and wholly‐foreign‐owned firms) in the People's Republic of China. We found that the provision of employment security was greater in state‐owned than in non‐state‐owned firms. The provision of career advancement opportunities in domestic private firms and Sino‐foreign joint ventures was similar to that in wholly foreign‐owned firms, but greater than that in state‐owned firms. The provision of career advancement opportunities was positively related to employee organizational commitment, citizenship behaviors, and firm performance. The provision of employment security was positively related to employee organizational commitment, but not to citizenship behaviors or firm performance. © 2008 Wiley Periodicals, Inc.     

Fundraising as women's work? Examining the profession with a gender lens

Fundraising is a mission-critical area for nonprofit organizations and has emerged as a professional field in the past 50 years. This paper explores the gendered nature of fundraising work and its feminization as a profession over time, while simultaneously documenting the persistence of a gender pay gap and male overrepresentation in senior-level positions in both North America and in the UK. The application of gender theory reveals that fundraising roles and responsibilities rely on key relationship-building and organizational tasks, which are commonly associated with stereotypical women's work and are, thus, valued less in a patriarchal society. As a result, the devaluing of fundraising as mission-critical work, and a career suitable for both women and men, may limit the credibility and power of the nonprofit sector to represent diverse voices and enhance democratic values in society. The article concludes with recommendations for research and practice.     

Work-to-family enrichment and gender inequalities in eight European countries

Abstract

All social roles have positive and rewarding as well as negative/problematic aspects. Research on the work–family interface has predominantly focused on conflicting roles. In contrast, this paper extends research on work–family enrichment (WFE), a positive aspect of work and gender differences in WFE in a cross-national context. Drawing upon social role theory and the culture sensitive theory on work–family enrichment, we examined gender differences in experiences of developmental WFE in a sample of service sector employees in eight European countries. In line with traditional gender roles, women reported more WFE than men. The relationship was moderated by both an objective and subjective measure of gender egalitarianism but in the opposite direction as hypothesized. The gender gap in WFE was larger in more gender-egalitarian countries, where women may be better able to transfer resources from the work domain to benefit their family role than in low egalitarian societies. National differences in labour market factors, family models and the public discourse on work–life balance mainly explain the unanticipated findings.     

论公共部门人力资源管理者职业化的现状与路径

公共部门人力资源管理者的素质高低对公共部门形象和职能的实现以及人民群众生活质量有着重要影响,因而提高公共部门人力资源管理者的素质,就必须走职业化道路;我国目前公共部门人力资源管理者的素质和现状已经不适应我国由人力资源大国向人力资源强国转变的需要;必须通过建立健全职业资格认证制度,加强职业道德塑造良好的职业形象,注重自身职业生涯的开发与管理等途径实现。     

Exploring fundraising executives' careers in arts and culture: The role of tenure and career switching

Fundraisers play a crucial role in helping arts and culture organizations obtain the financial resources they need to carry out their missions and support their causes. However, research on fundraisers' careers is still in its infancy. As the profession gains importance, understanding the main motivating factors of fundraisers' career paths is key. This study investigates the effects of three variables that emerged as relevant motivations for fundraiser careers, that is, education, career promotion and sector experience, on fundraising executives' tenure and career switching. In addition, this research identifies profiles of fundraising executives in the arts and culture organizations in the United States. Moreover, this study explores the role of non-profit orientation as a moderator of the relationship between career switching and tenure, and parallel titles as a moderator of the relationship between sector experience and tenure. Managerial implications are outlined.     

A Comparison of Reporting Lags of Multinational and Domestic Firms

This study examines whether multinational firms report earnings sooner than domestic firms. When compared with domestic firms, the reporting environment and business operations of multinational firms are significantly more complex. There is a greater amount of information asymmetry between managers and shareholders of multinational firms. Therefore, multinational firms potentially face higher monitoring and external financing costs. To reduce these costs, we conjecture that managers of multinational firms take steps to reduce the information asymmetry between shareholders and management by increasing the timeliness (a proxy for relevance) of their earnings reports. Specifically, we expect multinational firms to announce earnings earlier than domestic firms. We separate earnings reporting delay into auditor‐related delay and management's discretionary delay. While test results weakly support the hypothesis that auditors take longer to audit multinational firms, there is strong evidence that managers of multinational firms release their earnings reports sooner than domestic firms.     

Equal opportunity? Women's managerial careers in governmental organizations in China

There is very limited knowledge about women's management careers in China. This paper examines the opportunities for and barriers to women's careers in China, using governmental organizations as an example in which the State is not only the advocate of equal opportunity policies but also, in practice, the gatekeeper. One of the greatest disparities between male and female occupational patterns in China is in the sphere of government employment where only one in five employees is female. The aim of this paper is to understand the Chinese characteristics of gender inequality in management careers. In looking at the factors that influence women's upward mobility, the intention is to identify the barriers to the appointment of women to top jobs. Some barriers will be unique to governmental organizations and so will require special attention if they are to be eradicated. However, women also face more general barriers to success which transcend differences of occupational sector or society. It is hoped that this paper will lead to a greater understanding of how career barriers for women in China may resemble and differ from those faced by their counterparts in the West.     

Ownership concentration,modified audit opinion,and auditor switch: New evidence and method

This study investigates: 1) how does the ownership structure of listed firms influence the relation between their earnings management behavior and auditor opinion; 2) how does the ownership structure influence the relation between the auditor opinion and auditor switch. We find that the level of listed firms’ earnings management is positively associated with the propensity of being issued modified audit opinions (MAOs) by auditors when their ownership structure is highly concentrated. However, the issuance of MAOs is not associated with the auditor switch under such condition. On the contrary, a high level of earnings management is not associated with the propensity of being issued MAOs when firms’ ownership structure is less concentrated. Further, the issuance of MAOs may increase the likelihood of auditor switch. The empirical findings suggest that auditors may cater for the preferences of the real controller of listed firms when issuing audit opinions. Moreover, the “auditor opinion shopping” behavior by listed firms is also affected by listed firms’ ownership structure.     

Working to live or living to work? Work/life balance early in the career

This article reports the findings of research that explored relationships between work/life balance, work/non‐work conflict, hours worked and organisational commitment among a sample of graduates in the early years of their career. It concludes that, although graduates seek work/life balance, their concern for career success draws them into a situation where they work increasingly long hours and experience an increasingly unsatisfactory relationship between home and work. The article discusses the causes and potential consequences of this predicament and in particular how work/non‐work conflict is linked to hours worked, the state of the psychological contract and organisational commitment. It highlights the role of organisations' policy and practice in helping to manage the relationship between work and non‐work and the development of organisational commitment through support for younger employees' lives out‐of‐work and effective management of aspects of the psychological contract.