A job to believe in: recruitment in the Scottish voluntary sector

The voluntary sector is an important source of employment in the UK and is increasingly providing services previously provided by the public sector. However, the ability of the sector to provide such services is dependent on the quantity and quality of suitable labour. This article examines recruitment issues in seven case‐study voluntary organisations offering social care in Scotland. Interviews were conducted with 137 managers and employees in these organisations. In addition, to assess potential labour supply, interviews and focus groups were conducted with careers advisers and potential employees. The findings suggest that, with a tightening labour market, uncompetitive pay and misconceptions about the sector, recruitment is a problem. However, job satisfaction is high for current employees, and potential employees whose values are commensurate with the sector might be attracted. The findings thus have relevance not just for the case‐study organisations, but for HRM in the voluntary sector generally.     

Manifested Attitudes: Intricacies of Inter-Partner Learning in Collaboration

abstract    This article is concerned with attitudes to learning in inter-organizational collaboration. Basic attitudes to learning evident in extant research – selfish , sharing and sidelined – are compared with those observed through research-oriented action research. A conceptualization based on a characterization of the attitudes observed in the research situations is produced. It models attitudes to learning in collaboration as bundles of varied stances relating to taking and giving knowledge from or to a partner, or excluding learning from the agenda altogether. The observations suggest that actual attitudes – which are evident at individual, community or organizational level – are much more varied than the basic attitudes and that they often include elements of all three – sidelined , selfish and sharing – motivations. The model acknowledges differences in perceptions of attitudes, differences of attitudes within partner organizations as well as between them, and differences in partners' attitudes to each other over time.     

How did location affect adoption of the commercial Internet? Global village vs. urban leadership

We provide a framework and evidence to confront two contradictory yet common assertions: (1) new technology such as the Internet favors businesses in urban areas and (2) the Internet reduces the importance of distance for economic activity. Controlling for other factors, we show that participation in the Internet is more likely in rural areas than in urban areas. This is particularly true for technologies that involve communication across establishments. Nevertheless, talk of the dissolution of cities is premature. Frontier Internet technologies for communication within an establishment appear more often at establishments in urban areas, even with industry controls.     

Changes in HRM and job satisfaction, 1998–2004: evidence from the Workplace Employment Relations Survey

This paper examines the relationship between human resource management practices and job satisfaction, drawing on data from the 1998 and 2004 Workplace Employment Relations Surveys. The paper finds significant increases in satisfaction with the sense of achievement from work between 1998 and 2004; a number of other measures of job quality are found to have increased over this period as well. It also finds a decline in the incidence of many formal human resource management practices. The paper reports a weak association between formal human resource management practices and satisfaction with sense of achievement. Improvements in perceptions of job security, the climate of employment relations and managerial responsiveness are the most important factors in explaining the rise in satisfaction with sense of achievement between 1998 and 2004. We infer that the rise in satisfaction with sense of achievement is due in large part to the existence of falling unemployment during the period under study, which has driven employers to make improvements in the quality of work.     

Temporary layoffs and split population models

This paper develops and estimates a split population model for the duration of temporary layoffs in the German labour market; the population being split according to whether a layoff is temporary or permanent. A flexible piecewise constant hazard is employed and the recall propensity is used to condition the duration of a temporary layoff. The distinction between factors that influence the recall propensity and factors that influence the duration of a temporary layoff is shown to be of empirical significance. The results of the paper are used to evaluate implicit contract and search theories of temporary layoffs. The paper suggests that implicit contracts can explain the behaviour of unemployed workers with high worker–firm attachment whilst search can explain the behaviour of workers with low worker–firm attachment. Copyright © 2004 John Wiley & Sons, Ltd.     

Cultural Influences on Judgments of Professional Accountants in Auditor–Client Conflict Resolution

This study examines cultural influences on professional judgments of Australian, Indian and Chinese Malaysian accountants in relation to auditor–client conflict resolution. The study draws on cultural characteristics of, and differences among, these societies to formulate hypotheses that Australian accountants are less likely to resolve audit conflicts by acceding to clients than Indian and Chinese Malaysian accountants, and are also less accepting of resolving audit conflicts in this way. Data are gathered through a survey questionnaire administered to samples of senior accountants from "big-six" (at the time of data collection) firms in Australia, India and Malaysia. The questionnaire comprised an auditor–client conflict scenario, and used both single-item and multidimensional [specifically, the Multidimensional Ethics Measure of Reidenbach and Robin (1988, 1990)] measures of professional judgment. The results support the hypotheses about differences in Australian compared to Indian and Chinese Malaysian professional judgments. Additionally, the results support the Multidimensional Ethics Measure as having greater explanatory power than a single-item measure. The results have implications for the international harmonisation of accounting and auditing standards, and for audit procedures and codes of conduct in international accounting firms.     

Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change*

Our interest in this study is the relative informativeness of earnings announcements reported before and after Form 8‐K disclosures of the reason for an auditor change. We appeal to several models that predict that the market's response to an earnings surprise is positively related to the perceived precision of the earnings report. We predict that the Form 8‐K reason disclosures aid investors in updating their expectations of earnings precision by providing useful information about the financial reporting process that produces the earnings report. For 802 auditor changes from late 1991 through late 1997, the average price response per unit of earnings surprise is lower subsequent to an auditor change for companies that switched for disagreement‐related or fee‐related reasons and higher for those that switched for service‐related reasons. This paper provides further evidence on the effects of differential earnings quality on differences in the returns‐earnings relation across companies and over time as well as the efficacy of Form 8‐K disclosures of reasons for auditor changes.