Counterpoising Collectivism: Performance-related Pay and Industrial Relations in Greenfield Sites

This paper addresses some of the industrial relations ramifications of performance-related pay (PRP) using empirical data from both new and longer established firms in the Republic of Ireland. Particular emphasis is placed on the adoption of PRP systems based on performance appraisal and the implications of such systems for collectivism in industrial relations. The paper concludes that the diffusion of such systems is indicative of increasing employer attempts to individualize the employment relationship and exclude union penetration. It is further argued that such PRP systems, irrespective of the motivation for their establishment, undermine the essence of collectivism and solidarity in industrial relations.     

A Comparison of Native Culture,Non-Native Culture and New Management Ideology

Abstract Based on a case study of a Native-operated criminal justice organization, this article uses Hofstede'sfive dimensions of national cultural differences to examine the connections between cultural values and management practices. It concludes that Hofstede's dimensions can provide insights into the differences between Native and non-Native cultures and how Native organizations may draw on traditional cultural values to improve organizational effectiveness. In general, Native cultures are described as collectivist, egalitarian, adaptive, and tolerant. The argument is made that the cultural context in which Native organizations operate is in many ways more compatible with the new management ideology than is the society in which this ideology prevails. Résumé Fondée sur une étude de cas d'un organisme de justice pénale géré par les autochtones, la présente recherche examine les liens entre des valeurs culturelles et des pratiques de gestion en se référant aux cinq dimensions des différences culturelles nationales de Hofstede. Elle con-clut que ces dimensions peuvent jeter une lumière nou-velle sur les différences entre cultures autochtones et allochtones, et sur la façon dont les organismes autochtones peuvent tirer parti de leurs valeurs culturelles traditionnelles pour rehausser I'efficacité orga-nisationnelle. En général, les cultures autochtones sont perçues comme collectivistes, égalitaires, flexibles et tolérantes. Nous proposons l'idée que le contexte cul-turel dans lequel fonctionnent les organismes autochtones est à de nombreux égards plus compatible avec la nouvelle idéologic de gestion que ne Vest la société où prévaut cette idéologic.     

Gender differences in determining the ethical sensitivity of future accounting professionals

This paper explores possible connections between gender and the willingness to tolerate unethical academic behavior. Data from a sample of 285 accounting majors at four public institutions reveal that females are less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questionable activities. Furthermore, females were found to be less cynical and less often involved in academic dishonesty. Overall, the results support the finding of Betz et al. (1989) that the gender socialization approach dominates the structural approach. Elsie Coker Ameen is an associate professor and chair of the Department of Business at Coker College. Professor Ameen has published articles in The Journal of Business Finance and Accounting, Auditing: A Journal of Practice and Theory, Review of Financial Economics, and other journals. Daryl M. Guffey is an assistant professor at East Carolina University. He joined the faculty at East Carolina University in 1995. Dr. Guffey has published several articles in such journals as The Financial Review, Journal of Business Finance and Accounting, Review of Financial Economics, Quarterly Journal of Business and Economics, and The Accounting Educators' Journal. Professor Guffey's research has been supported by a grant from the Ernst & Young Foundation. Jeffrey J. McMillan, Jr. is an associate professor of accounting at Clemson University. He joined the faculty of Clemson University in 1990. Dr. McMillan has published articles in such journals as The Accounting Review, Advances in Accounting, Issues in Accounting Education, and The CPA Journal.     

Developing the organization's sensemaking capability: Precursor to an adaptive strategic marketing response

Effective strategic planning demands that organizations develop an understanding of the forces shaping the situation by engaging the collective efforts and interpretive capabilities of various representatives of the organization. This study investigates the mechanisms by which such an understanding develops and, subsequently, shapes marketing strategy. Specifically, organizations are examined as sensemaking units stimulated by perceived environmental turbulence, cultural open-mindedness, and team functional diversity. These factors are modeled as determinants of an organization's sensemaking capability, which is comprised of communicative, interpretive, and analytical dimensions. This study argues that a developed sensemaking capability increases the potential range of strategic responses and, ultimately, enhances customer-based performance. The results from a sample of wholesale distributors suggest that organizations that maintain greater internal variety are better able to sense and respond to the environment.     

Direct Bankruptcy Costs: Evidence from the Trucking Industry

Direct costs of bankruptcy are measured for a sample of firms in the trucking industry that petitioned for bankruptcy protection from 1970 to 1985. Average direct bankruptcy costs represent 9.12 percent of the book value of total assets as of the year before filing. These costs are large compared with those reported in prior studies: 3.39 percent of book value of assets for retail firms, 4.31 percent for industrials, and .53 percent for railroads. We also find evidence of substantial economies of scale in bankruptcy costs in the trucking sample.     

Experimental technology assessment: Explorations in processes of interdisciplinary team research

Technology assessment (TA) is team research that entails the cooperative effort of professionals from diverse disciplines. Whether this effort can be truly integrated into an interdisciplinary assessment is problematic, based on analyses of 24 actual TAs. To probe the situational and process factors that impinge on this interdisciplinary research process, we have performed laboratory simulations on TA-like problems. By controlling several key factors, these sessions have yielded insights into small group interactions and offer suggestive evidence for the conduct of future TAs. In these exercises the role of expertise was downplayed as groups preferred to operate in a “common-group learning” mode; epistemological differences emerged in the form of a “pecking order” favoring more quantitative sciences; and performing the leadership role reduced an individual's intellectual contribution to the problem-solving process. These exploratory TA simulations suggest merit in further efforts at controlled study of complex interdisciplinary processes.     

Diaries from the front line—Formal supervision and job quality among social care workers during austerity

Focusing on social care workers in public, private and voluntary sectors, this article contributes to research on the impact of austerity on public service human resource management (HRM). The article uses an innovative diary method to highlight the importance of intrinsic elements of job quality such as supervision practice in mitigating degradation in extrinsic elements as austerity dismantles public service HRM. The article also reports that supervision has itself come under pressure due to resource shortages. The results regarding sub‐sector differences have implications for policy‐makers and practitioners in terms of rebuilding the standard employment relationship in social care so that they are more sensitive to differences across private, public and voluntary sectors.