PROJECTION OF SUPPLY AND USE TABLES: METHODS AND THEIR EMPIRICAL ASSESSMENT

We present eight existing projection methods and test their relative performance in estimating Supply and Use tables (SUTs) of the Netherlands and Spain. Some of the methods presented have received little attention in the literature, and some have been slightly revised to better deal with negative elements and preserve the signs of original matrix entries. We find that (G)RAS and the methods proposed by Harthoorn and van Dalen (1987 Harthoorn, R. and J. van Dalen (1987) On the Adjustment of Tables with Lagrange Multipliers. NA-024. Central Bureau of Statistics, The Netherlands, National Accounts Research Division  [Google Scholar]) and Kuroda (1988 Kuroda, M. 1988. “A Method of Estimation for the Updating Transaction Matrix in the Input–Output Relationships”. In Statistical Data Bank Systems. Socio-Economic database and model building in Japan, Edited by: Uno, K. and Shishido, S. Amsterdam: North Holland, 43–56.  [Google Scholar]) produce the best estimates for the data in question. Their relative success also suggests the stability of ratios of larger transactions.     

A GRAS VARIANT SOLVING FOR MINIMUM INFORMATION LOSS

The fundamental idea in Junius and Oosterhaven (2003) Junius, T. and Oosterhaven, J. 2003. The Solution of Updating or Regionalizing a Matrix with both Positive and Negative Entries. Economic Systems Research, 15: 87–96. [Taylor & Francis Online] [Google Scholar] is to break down the information contained in the a priori data into two parts: algebraic signs, and absolute values. This approach is well grounded in information theory, and provides a basis on which to solve the problem of adjusting matrices with negative entries. However, Junius and Oosterhaven (2003) Junius, T. and Oosterhaven, J. 2003. The Solution of Updating or Regionalizing a Matrix with both Positive and Negative Entries. Economic Systems Research, 15: 87–96. [Taylor & Francis Online] [Google Scholar] have formulated a target function that is not equivalent to the Kullback and Leibler (1951) Kullback, S. and Leibler, R. A. 1951. On Information and Sufficiency. Annals of Mathematical Statistics, 4: 99–111.  [Google Scholar] cross-entropy measure, and so is not a representation of the minimum information loss principle. Neither is the alternative target function proposed by Lenzen et al. (2007) Lenzen, M., Wood, R. and Gallego, B. 2007. Some Comments on the GRAS Method. Economic Systems Research, 19: 461–465. [Taylor & Francis Online] [Google Scholar]. This paper develops the exact Kullback and Leibler cross-entropy measure. In addition, following the constrained optimization approach, this paper applies the same principle to solve adjustment problems where row-sums, column-sums or both are constrained to zero.     

Experiential regret in service failure: The role of service justices

ABSTRACT

Regret is so common as to be the second most frequently named emotion in a study of the use of emotions in everyday language (Shimanoff, 1984 Shimanoff, S. B. (1984). Commonly named emotions in everyday conversations. Perceptual and Motor Skills, 58, 514. doi:10.2466/pms.1984.58.2.514[Crossref], [Web of Science ®] , [Google Scholar]). Regret is a negative, cognitively based emotion that we experience when realizing or imagining that our present situation would have been better had we acted differently (Zeelenberg, 1999 Zeelenberg, M. (1999). The use of crying over spilled milk: A note on the rationality and functionality of regret. Philosophical Psychology, 12, 325–340. doi:10.1080/095150899105800[Taylor & Francis Online], [Web of Science ®] , [Google Scholar]). Meanwhile, complaint handling takes an important role in raising the retention rate of the customers who experience service problems (Hart, Heskett, & Sasser, 1990 Hart, C. W. L., Heskett, J. L., & Sasser, W. E., Jr. (1990). The profitable art of service recovery. Harvard Business Review, 68(4), 148–156.[PubMed], [Web of Science ®] , [Google Scholar]). Customers anticipate that enterprises will remedy their service failure. The complaining process enhances the relationship between dissatisfied customers and enterprises (Chebat & Slusarczyk, 2005 Chebat, J. C., & Slusarczyk, W. (2005). How emotions mediate the effects of perceived justice on loyalty in service recovery situations: An empirical study. Journal of Business Research, 58, 664–673. doi:10.1016/j.jbusres.2003.09.005[Crossref], [Web of Science ®] , [Google Scholar]). One of the strategies to retain customers is to recover justice from failures (Blodgett, Hill, & Tax, 1997 Blodgett, J. G., Hill, D. J., & Tax, S. S. (1997). The effects of distributive, procedural, and interactional justice on postcomplaint behavior. Journal of Retailing, 73(2), 185–210. doi:10.1016/s0022-4359(97)90003-8[Crossref], [Web of Science ®] , [Google Scholar]). This study intended to explore the impact of customers’ experiential regret in service failure on customers’ behavioral intention and investigate whether the service justice perceived by customers moderates the relationship between these two.     

Contrasting local responses to globalization: the case of volume yacht manufacturing in Europe

This paper is concerned with contrasting the impact of globalization pressures on industrial development in particular localities, with specific reference to the relative performance of regional clusters. A multiple case study approach is adopted in order to examine the decline of volume yacht manufacturing in a long-established English cluster and to compare its responses to globalization with those of major competitors located in other parts of Europe. The case study opens with an analysis of three sector-specific drivers of globalization that have exercised a decisive impact on the sector over the last three decades. In the main analytical section, two alternative approaches to the analysis of clusters (Porter 1990 Porter, ME. 1990. The Competitive Advantage of Nations, London: Macmillan. [Crossref] , [Google Scholar], 2000 Porter, ME. 2000. Location, competition, and economic development: local clusters in a global economy. Economic Development Quarterly, 14(1): 15–34. [Crossref], [Web of Science ®] , [Google Scholar], Best 2001 Best, M. 2001. The New Competitive Advantage, Oxford: Oxford University Press. [Crossref] , [Google Scholar]) are applied to the empirical material. The application of Porter's ‘diamond’ framework suggests some distinctive performance-related characteristics, while Best's ‘cluster dynamics’ model provides a more sophisticated explanation of the differential responses and outcomes identified in the English case. The implications for policy are that cluster-level outcomes may be predicated on the internal dynamics of their respective ‘entrepreneurial firms’, and that regional development initiatives would benefit from conceptual and empirical studies that can better address the historical and spatial complexity of the underlying processes.     

Special Issue on Tax Research

Abstract

This paper is motivated by the links that continue to be forged between security pricing and accounting, building on recent findings that firms tend to be asymmetrically conservative in the timeliness of earnings recognition. The evidence is that firms in the European Union tend to recognise unrealised losses more quickly in their earnings than unrealised gains (Giner and Rees, 2001 Giner, B. and Rees, W. 2001. On the asymmetric recognition of good and bad news in France, Germany and the United Kingdom. Journal of Business Finance and Accounting, 28(9/10): 1285–1331.  [Google Scholar]; Raonic et al., forthcoming), and there is evidence of even greater accounting conservatism in the USA (Basu, 1997 Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24: 3–37. [Crossref], [Web of Science ®] , [Google Scholar]; Ball et al., 2000 Ball, R., Kothari, S. P. and Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29: 1–51. [Crossref], [Web of Science ®] , [Google Scholar]; Givoly and Hayn, 2000 Givoly, D. and Hayn, C. 2000. The changing time-series properties of earnings, cash flows and accruals: has financial reporting become more conservative?. Journal of Accounting and Economics, 29: 287–320. [Crossref], [Web of Science ®] , [Google Scholar]). This paper investigates whether the Czech market exhibits conformity with the behaviour that has been documented elsewhere by examining the earnings/returns relationship, focusing to begin with on the impact of losses on earnings response coefficients and then considering the asymmetric timeliness of income recognition in the Czech market. The findings indicate that the Czech market is similar to more developed markets, at least in one respect: there is statistically significant evidence of different market effects of profits and losses, in that profits are more persistent than losses. However, contrary to the findings in more developed markets, there is no statistically significant evidence of earnings conservatism in the Czech market. These results are most probably due to the continuing influence of restrictive tax regulations that mitigate any tendency towards conservatism, as well as the transitional nature of the economy. A further reason is likely to be that the regulatory environment in the Czech Republic is close to the kind of stakeholder corporatism that is described by Ball et al. (2000) Ball, R., Kothari, S. P. and Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29: 1–51. [Crossref], [Web of Science ®] , [Google Scholar], who show that conservatism tends to be less pronounced in such regimes where there are fewer managerial incentives to bias current earnings. In conclusion, if changes in market prices signal good news and bad news about future risky outcomes, there is no evidence of asymmetry in the Czech market in accounting for such risks.     

Cultural distance in international business and management: from mean-based to variance-based measures

Extant practice in international management is to measure cultural distance as a nation-to-nation comparison of country means on cultural values, thereby ignoring the cultural variation that exists within countries. We argue that these traditional mean-based measures of cultural distance should take within-country cultural variation into account. Therefore, we propose the use of variance-based measures of cultural distance. To illustrate our argument, we examine total US foreign affiliate sales in more than 40 host countries over the 1983–2008 period, complemented with data from the World Values Survey. We analyze the effects of three cultural distance measures: the Kogut and Singh (1988 Kogut, B., and Singh, H. (1988), ‘The Effect of National Culture on the Choice of Entry Mode,’ Journal of International Business Studies, 19, 411–432.[Crossref], [Web of Science ®] , [Google Scholar]) mean-based index of cultural distance, the Kogut and Singh (1988 Kogut, B., and Singh, H. (1988), ‘The Effect of National Culture on the Choice of Entry Mode,’ Journal of International Business Studies, 19, 411–432.[Crossref], [Web of Science ®] , [Google Scholar]) index conditioned by host-country cultural variation and a variance-based measure that takes into account both home- and host-country cultural variation. Our findings indicate that, when within-country cultural variation is taken into account, the explanatory power of the Kogut and Singh (1988 Kogut, B., and Singh, H. (1988), ‘The Effect of National Culture on the Choice of Entry Mode,’ Journal of International Business Studies, 19, 411–432.[Crossref], [Web of Science ®] , [Google Scholar]) index is substantially decreased. In addition, our variance-based measure of cultural distance outperforms the Kogut and Singh (1988 Kogut, B., and Singh, H. (1988), ‘The Effect of National Culture on the Choice of Entry Mode,’ Journal of International Business Studies, 19, 411–432.[Crossref], [Web of Science ®] , [Google Scholar]) measure in the explanation of foreign US sales. We therefore suggest to move from mean-based to variance-based measures of cultural distance, thereby taking the cultural variation within countries into account.     

GRAS versus minimizing absolute and squared differences: a comment

Junius and Oosterhaven (2003) Junius, T. and Oosterhaven, J. 2003. The solution of updating or regionalizing a matrix with both positive and negative entries. Economic Systems Research, 15: 87–96. [Taylor & Francis Online] [Google Scholar] developed the GRAS algorithm that minimizes the information gain when updating input–output tables with both positive and negative signs. Jackson and Murray (2004) Jackson, R. W. and Murray, A. T. 2004. Alternative input–output matrix updating formulations. Economic Systems Research, 16: 135–148. [Taylor & Francis Online] [Google Scholar], however, claim that minimizing squared differences in coefficients produces a smaller information gain, which is theoretically impossible. In this comment, calculation errors are sorted out from differences in measures, and it is shown that the information gain needs to be taken in absolute terms when increasing and decreasing cell values occur together. The numerical results show that GRAS outperforms both sign-preserving alternatives in all but one comparison of lesser economic importance. Moreover, as opposed to the result of Jackson and Murray, they show that minimizing absolute differences consistently outperforms minimizing squared differences, which overweighs large errors in small coefficients.     

The effects of HRM practices and antecedents on organizational commitment among university employees

This paper examines which factors affect organizational commitment among Dutch university employees in two faculties with different academic identities (separatist versus hegemonist, Stiles, 2004 Stiles, D. 2004. Narcissus Revisited: The Values of Management Academics and their Role in Business School Strategies in the UK and Canada. British Journal of Management, 15(2): 157–75. [Crossref], [Web of Science ®] , [Google Scholar]). The analyses of Web survey data reveal that in the separatist faculty decentralization, compensation, training/development, positional tenure and career mobility have significant effects. Age, organizational tenure, level of autonomy, working hours, social involvement and personal importance significantly affect the employees' organizational commitment in the hegemonist faculty. Participation, social interactions and job level are factors that are important in both faculties. The findings indicate that the set of factors affecting the organizational commitment of employees differs between the separatist and hegemonist faculties. The findings empirically support the argument that different configurations or ‘bundles’ of HRM practices (Delery and Doty, 1996 Delery, J.E. and Doty, D.H. 1996. Modes of Theorizing in Strategic Human Resource Management: Tests of Universalistic, Contingency, and Configurational Performance Predictions. Academy of Management Journal, 39(4): 802–35. [Crossref], [Web of Science ®] , [Google Scholar]; Guest, 1997 Guest, D.E. 1997. Human Resource Management and Performance: A Review and Research Agenda. International Journal of Human Resource Management, 8(3): 263–76. [Taylor & Francis Online] , [Google Scholar]) are suited for organizations with different identities. Explanations for the observed relationships, implications and limitations of the study are discussed.     

Ideas on Organizing Municipalities

Abstract

The research tries to explain the contrasting pictures presented by two recent articles published in Public Management Review: Tonnisson and Wilson (2007 Tonnisson, C. and Wilson, J. 2007. Best Value in Transitional Countries?. Public Management Review, 9(1): 87–106. [Taylor &; Francis Online], [Web of Science ®] , [Google Scholar]) and Nemec, Merickova and Ochrana (2008 Nemec, J., Merickova, B. and Ochrana, F. 2008. Introducing Benchmarking in the Czech Republic and Slovakia: Processes, Problems and Lessons. Public Management Review, 10(5): 674–84.  [Google Scholar]). The data suggest that the research methodology has a major impact on the results, and in our case this factor is the main explanation for the differences between the results. Although the use of different research methodologies explains a lot of the inter-country variation in results, it does seem that the benchmarking situation, particularly for local service delivery in Czechia and Slovakia, is less satisfactory than in Estonia.     

Average employee tenure,voluntary turnover ratio,and labour productivity: evidence from Japanese firms

Using Japanese firms' data, this study shows that voluntary turnover ratio is negatively related to firm labour productivity. While recent studies have reported the negative influence of turnover on organizational performance (Kacmar et al., 2006 Kacmar, K.M., Andrews, M.C., van Rooy, D.L., Steilberg, R.C. and Cerrone, S. 2006. Sure Everyone can be Replaced… But at What Cost? Turnover as a Predictor of Unit-Level Performance. Academy of Management Journal, 49: 133–44. [Crossref], [Web of Science ®] , [Google Scholar]; Shaw et al., 2005a Shaw, J.D., Gupta, N. and Delery, J.E. 2005a. Alternative Conceptualizations of the Relationship between Voluntary Turnover and Organizational Performance. Academy of Management Journal, 48: 50–68. [Crossref], [Web of Science ®] , [Google Scholar]), they analysed only US samples. Our study contributes to researchers' efforts to generalize the relationship between voluntary turnover and organizational performance. Turnover is detrimental to labour productivity as it reduces the stock of firm-specific human capital that a firm retains. Findings suggest that firm average employee tenure mediates the relationship between voluntary turnover and labour productivity.     

The contribution of corporate social responsibility to organizational commitment

This study investigates the relationship between organizational commitment and employee perceptions of corporate social responsibility (CSR) within a model that draws on social identity theory. Specifically, we examine the impact of three aspects of socially responsible behaviour on organizational commitment: employee perceptions of corporate social responsibility in the community, procedural justice in the organization and the provision of employee training. The relationship between organizational commitment and each aspect of CSR is investigated within a model that distinguishes between genders and includes a set of control variables that is drawn from the commitment literature (Meyer et al., 2002 Meyer, J.P., Stanley, D.J., Herscovitch, L. and Topolnytsky, L. 2002. Affective, Continuance, and Normative Commitment to the Organization: A Meta-Analysis of Antecedents, Correlates, and Consequences. Journal of Vocational Behavior, 61: 20–52. [Crossref], [Web of Science ®] , [Google Scholar]). The analysis is based on a sample of 4,712 employees drawn from a financial services company. The results emphasize the importance of gender variation and suggest both that external CSR is positively related to organizational commitment and that the contribution of CSR to organizational commitment is at least as great as job satisfaction.     

A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU

Abstract

The adoption of International Financial Reporting Standards (IFRS) is supported in many countries because it may improve the quality and international comparability of financial reporting. However, these goals are less likely to be achieved without regulatory oversight that promotes rigorous and consistent use of IFRS. Consequently the European Union (EU) is requiring all member states to introduce enforcement bodies by 2005, the date of IFRS adoption in the consolidated financial statements of all EU listed companies. We review ongoing activities in France, Germany, the Netherlands and the UK in setting up and modifying enforcement bodies before 2005. We test current developments against the Fédération des Experts Comptables Européens (FEE) (2002 April 2002. “Discussion paper on enforcement of IFRS within Europe”. In Fédération des Experts Comptables Européens (FEE) April, Available at: www.fee.be/publications/main.htm [Google Scholar]) recommendations and against the principles for effective enforcement proposed in CESR Standard No. 1 on Financial Information. We present the views of people involved in financial reporting standard setting and enforcement from these countries, as well as the IASB, FEE and EFRAG, about the challenges of achieving effective uniform enforcement. Our paper will be of interest to people developing or participating in enforcement bodies, and to capital market participants who will be subject to the various regulatory regimes.     

The performance effects of major workforce reductions: longitudinal evidence from North America

This paper investigates the performance effects of major job cuts.1 1 Like Wayhan and Werner (2000 Wayhan, V. and Werner, S. 2000. The Impact of Workforce Reductions on Financial Performance: A Longitudinal Perspective. Journal of Management, 26: 341–63. [Crossref] , [Google Scholar]), we interchangeably use the expressions ‘workforce reduction’ and ‘job cuts’ instead of the broad concept of ‘downsizing’ which is subject to multiple confusing definitions (DeWitt, 1998 DeWitt, R.L. 1998. Firm Industry and Strategy Influences on Choice of Downsizing Approach. Strategic Management Journal, 19: 59–79.  [Google Scholar]). Using data from Compustat S&P database, we examined the longitudinal impact of workforce reductions on labour productivity and operational indebtedness of 239 US and Canadian companies. Repeated measures analysis showed that firms that substantially cut jobs failed to improve their labour productivity and their operational indebtedness. Then, taken a step further, statistical analysis surprisingly revealed that firms that cut the highest proportions of their workforce had a significant deterioration of their operational indebtedness and a non-significant change of their labour productivity. These results call into question the economic legitimacy of major workforce reductions increasingly institutionalized to the detriment of the strategic approach of HRM.     

Some Comments on the GRAS Method

Junius and Oosterhaven (2003) Junius, T. and Oosterhaven, J. 2003. The solution of updating or regionalizing a matrix with both positive and negative entries. Economic Systems Research, 15: 87–96. [Taylor & Francis Online] [Google Scholar] present a RAS matrix balancing variant that can incorporate negative elements in the balancing. There are, however, a couple of issues in the approach described – the first being the handling of zeros in the initial estimate, and the second being the formulation of their minimum-information principle. We present a corrected exposition of GRAS.     

Variability in the Organizational Climate of Government Offices and Affective Organizational Commitment

Abstract

This study examined the shared perceptions of 739 professional and technical employees regarding organizational climate and the strength of affective commitment in fifty-one geographically dispersed offices of an agency of state government. The results indicated that the level of affective commitment in these offices could be predicted reliably (adjusted R 2 2James and colleagues (James et al., 1978 James, L. R., Hater, J. J., Gent, M. J. and Bruni, J. R. 1978. Psychological Climate: Implications fromCognitive Social Learning Theory and Interactional Psychology. Personnel Psychology, 31: 783–813. [Crossref], [Web of Science ®] , [Google Scholar]; Jones and James, 1979 Jones, A. P. and James, L. R. 1979. Psychological Climate: Dimensions and Relationships of Individual andAggregated Work Environment Perceptions. Organization Behavior and Human Performance, 23: 201–50. [Crossref], [Web of Science ®] , [Google Scholar]) initially identified five domains of climate, but in subsequent work they included only four domains. Aspects of the fifth domain, organizational and subsystem attributes, were included in the first (i.e. role stress and lack of harmony) and fourth domains (i.e. social environment characteristics) of their model.  = .75) from three of the eight dimensions of organizational climate included in the study: goal ambiguity, social cohesion and fairness and equity. Implications of these results with respect to developing effective human resource management strategies in public sector organizations are discussed in detail.     

Communications About Resilience Enhancing Activities By English Local Authorities

Abstract

The Civil Contingencies Act (2004 Civil Contingencies Act. 2004. Contingency Planning Regulations 2005, London: The Stationery Office. No. 2042 Statutory Instruments [Google Scholar]) in the United Kingdom introduced new responsibilities for public authorities regarding Business Continuity Management (BCM) and other emergency planning activities. Using content analysis techniques, this study examined thirty-four English county councils' websites to examine the extent to which this online medium communicated these new responsibilities to stakeholders. Using key-word-in-context (KWIC) and content clustering, this exploratory study found that local authorities' websites were far from generic in their web-based communications about their new Civil Contingencies Act responsibilities and BCM activities, and it reveals a number of differing website traits, motivations and orientations.     

A knowledge transfer perspective of strategic assignment purposes and their path-dependent outcomes

Our research not only addresses the strategic purposes of expatriate assignments within multinational corporations but, unlike most earlier studies, extends the investigation to include their path-dependent outcomes. Adopting a knowledge transfer perspective we first re-define the principal assignment purpose categories of Edström and Galbraith (1977a Edström A Galbraith JR 1977a Transfer of Managers as a Control and Coordination Strategy in Multinational Organizations Administrative Science Quarterly 22 June 11 22 [Crossref] , [Google Scholar]) as business applications, organization applications and expatriate learning. These purpose categories are then conceptually related in terms of a four-part typological matrix based on individual-level knowledge-flow direction and role focus. Following a review of prior assignment purpose studies we posit that strategic expatriate assignment purposes should be considered not in isolation but relative to their potential outcomes. Adopting a single-case research design with multi-method data collection, we demonstrate the emergent nature of strategic assignment outcomes. It is shown for our transnational case organization that knowledge acquisition or learning by expatriates is an underestimated strategic assignment outcome, more so than either business or organization-related knowledge applications.     

Key Sectors,Industrial Clustering and Multivariate Outliers

In this paper a reflection is made on the problems that can arise in key sector analysis and industrial clustering, due to the usual presence of outliers when using multidimensional data related to the sectors in an input–output table. Multidimensional outliers are considered as being not only linked to the low number of clusters usually observed in this kind of study, but probably causing invalid results in most of the works involving multivariate statistical techniques, such as cluster and factor analysis. Actually, by comparing the key sectors of the Spanish economy obtained in Díaz et al. (2006) Díaz, B., Moniche, L. and Morillas, A. 2006. A fuzzy clustering approach to the key sectors of the Spanish economy. Economic Systems Research, 18: 299–318. [Taylor & Francis Online] [Google Scholar] to the ones we get taking into account the problem the outliers pose, one can realize they greatly distort the results. On the other hand, it is shown that identification of outliers can be considered as a good and new procedure to help select the most important sectors in an economy.     

Perceived Trustworthiness of Supervisors,Employee Satisfaction and Cooperation

Abstract

This study examines the value of trustworthiness of supervisors within US federal agencies. Although public administration scholars have paid attention to trust as a managerial resource, more empirical evidence is still needed. The authors test whether perceived trustworthiness of supervisors works as a valuable managerial resource within federal agencies. Following Mayer et al. (1995 Mayer, R. C., Davis, J. H. and Schoorman, D. 1995. An Integrative Model of Organizational Trust. Academy of Management Review, 20(3): 709–34. [Crossref], [Web of Science ®] , [Google Scholar]), this study assumes trustworthiness as a multi-dimensional concept composed of ability, benevolence and integrity. Drawing on data from a large-scale survey of US federal employees, the research first tests whether these factors constitute the elements of supervisory trustworthiness of federal agencies by second-order confirmatory factor analysis. Then, using ordinary least squares (OLS) regression, the research examines whether trustworthiness has positive associations with employee satisfaction and cooperation within work units. The analyses confirm that the three factors constitute trustworthiness as Mayer et al. (1995 Mayer, R. C., Davis, J. H. and Schoorman, D. 1995. An Integrative Model of Organizational Trust. Academy of Management Review, 20(3): 709–34. [Crossref], [Web of Science ®] , [Google Scholar]) suggest and that supervisory trustworthiness is substantially associated with the two outcomes.