Privacy attitudes and privacy‐related behavior

A significant body of research has arisen over the last few decades describing the causes of observed incongruity between attitudes and behaviors. Recent work in the area of privacy has demonstrated this type of situation, in which people with negative attitudes toward the provision of personal information will disclose this very same infor‐ mation for no apparent benefit. However, little theoretical work has been developed to explain why this paradoxical anomaly exists. This paper suggests that attribution plays a crucial role and should be taken into account with regard to both the assessment of behavioral outcomes and the examination of attitude formation. The purpose of the current work, thus, is to consider the contribution of the two theoretical areas, attitude formation and attribution, in explaining the correspondence between privacy‐related attitudes and behaviors. This represents a critical first step in understanding the antecedents of privacy‐related behaviors and in further developing the under‐ standing of attitude models in general. As such, the paper suggests a framework and a set of propositions to guide future research and theoretical development. © 2007 Wiley Periodicals, Inc.     

Career aspirations of older workers: An Australian study

Global challenges associated with the ageing workforce include lower levels of education and negative attitudes of older workers towards learning and covert age discrimination in the workplace. This report discusses initial findings from a survey of older workers employed in regional areas in Australia. The older workers surveyed were predominantly blue collar with low levels of formal education. Contrary to the stereotypical views, there were few attitude differences between older (>40 years) and younger workers (≤40 years). However, gender, education level and job type had a greater impact on attitudes in the older workers when compared to their younger colleagues.     

INFORMATION SUPPORT FOR ALLIANCES: PERFORMANCE IMPLICATIONS

It is generally acknowledged that information exchange plays an important role in strategic alliances. However, little is known with respect to the perceptions each alliance partner has concerning information exchange as well as how to measure these perceptions. Key managers and executives in the food and health and personal care industries in North America participated in a mail survey to investigate these phenomena. The survey approach used a dyadic research design to identify the key elements of information exchange that impact alliance satisfaction. Based on the alliance partner's channel position as a buyer (manufacturer) or supplier (product or service supplier), the similarities and differences in perspective and subsequent managerial implications are analyzed and discussed.     

An investigation of ethical position and budgeting systems: Egyptian managers in US and Egyptian firms

The purpose of this paper is to investigate the possible impact of ethical position and national culture on budgetary systems. In particular, the present study examines the budgeting behaviors of Egyptian managers who work for Egyptian firms and Egyptian managers who work for US firms in Egypt. Based on a survey that was administered to 395 participants, our results suggest higher (lower) levels of budgetary participation for Egyptian managers working in US (Egyptian) firms, higher (lower) levels of incentive for Egyptian managers to create slack in US (Egyptian) firms, and more (less) frequent slack-creation behavior among Egyptian managers employed by US (Egyptian) firms. Significant differences were found in the ethical orientations of Egyptian individuals employed by US firms compared with those employed by Egyptian companies. Our results also suggest that ethical orientation helps mitigate slack-creation behavior.     

Same Direction,Different Paths: a Phenomenological Study of Employees who are Religious yet Open to Religious Pluralism

While there is a growing interest in workplace spirituality, much of that focus excludes religion even though the vast majority of people are affiliated with a religious tradition. Attempts to bring one’s “whole self” to work can be problematic for those who are religious because of concerns of offense or proselytizing. This phenomenological study explored the lived experience of a group of 15 professional employees who were personally religious while also remaining open to religious pluralism in the workplace. This group was largely Christian, and was chosen from participants in leadership seminars and graduate courses in the United States. Analysis revealed four different postures used by participants to express openness toward religious difference. These approaches are described in detail, and the implications of these finding for the advancement of pluralism in the workplace are considered.     

Measuring the Measurable: Why can’t we Agree on the Number of Telecommuters in the U.S.?

Using telecommuting as a case study, we demonstrate that definitions, measurement instruments, sampling and sometimes vested interests affect the quality and utility even of seemingly objective and “measurable” data. Little consensus exists with respect to the definition of telecommuting, or to possible distinctions from related terms such as teleworking. Such a consensus is unlikely, since the “best” definition of telecommuting depends on one’s point of reference and purpose. However, differing definitions confound efforts to measure the amount of telecommuting and how it is changing over time. This paper evaluates estimates of the amounts of telecommuting occurring in the U.S. obtained from several different sources: the U.S. Census, the American Housing Survey, several Work at Home supplements to the Current Population Survey, a series of market research surveys, and the trade association-sponsored Telework America surveys. Many of the issues raised here are transferable to other contexts, and indirectly serve as suggestions for improving data collection in the future.     

Equal Opportunity for Women in Intercollegiate Sports: Financial Aid and Family Background as Major Influences on Female Participation in Competitive Programs

A bstract . Financial aid is an important factor in determining women's rate of participation in intercollegiate sports and is likely to become an even more important influence. Regression analysis of data from a representative sample of female athletes attending institutions in the two major divisions of the National Intercollegiate Athletic Association and of financial information from the institutions shows that socioeconomic background also is a major factor. Other variables that explain such participation are total non-scholarship direct expenditures (a proxy for quality), birth order and per capita direct expenditures. Although a university's or college's dollar commitment is having a major impact, economic considerations indicate there are some potential dangers in allocating grants according to the ratio of female to male athletes.     

Preference revelation with a limited number of indifference classes

Suppose that g is a strategy-proof social choice rule on the domain of all profiles of complete and transitive binary relations that have exactly m indifference classes. If and the range of g has three or more members, then g is dictatorial. If m = 2, then for any set X of feasible alternatives, there exist non-dictatorial and strategy-proof rules that are sensitive to the preferences of every individual and which have X as range.     

Accounting and business students’ approaches to learning: A longitudinal study

This study reports the results of an investigation into the learning approaches of undergraduate accounting and business students from three universities in Ireland who were exposed to a learning environment, namely the case study method, which aimed to encourage a deep approach to learning. In order to assess the effectiveness of the intervention, the ASSIST research instrument was used to investigate changes in students’ approaches to learning over time. Consistent with previous research, this study considers whether gender is related to students’ approaches to learning over time and if there are differences between students majoring in accounting or business in their approaches to learning. The results of the study indicate that the case study intervention was successful in some respects. However, contrary to expectations, an overall statistically significant increase in students’ surface approach to learning was found. Additionally, it is reported that changes in students’ approaches to learning over time are not associated with gender or degree program. The results of this study offer insights to accounting educators developing educational interventions to encourage deep approaches to learning.