The contingency theory of corporate reporting: Some empirical evidence

This research explores the proposition that certain disclosure and measurment practices in corporate reporting are contingent upon environmental uncertainty, technology and organisation size. The findings show that while the disclosure of forecast information is associated with environmental homogeneity, certain measurement practices are primarily influenced by company size. The results cast doubt on the general applicability of Watts and Zimmerman's (Accounting Review, January 1978, pp. 112–133) theory, and may have a number of implications for the setting of Accounting Standards.     

Trading away what kind of jobs? Globalization,trade and tasks in the US economy

Economists and other social scientists are calling for a reassessment of the impact of international trade on labor markets in developed and developing countries. Classical models of globalization and trade, based upon the international exchange of finished goods, fail to capture the fragmentation of much commodity production and the geographical separation of individual production tasks. This fragmentation, captured in the growing volume of intra-industry trade, prompts investigation of the effects of trade within, rather than between, sectors of the economy. In this paper we examine the relationship between international trade and the task structure of US employment. We link disaggregate US trade data from 1972 to 2006, the NBER manufacturing database, the Decennial Census, and occupational and task data from the Dictionary of Occupational Titles. Within-industry shifts in task characteristics are linked to import competition and technological change. Our results suggest that trade has played a major role in the growth in relative demand for nonroutine tasks, particularly those requiring high levels of interpersonal interaction.     

An Epistemic Analysis of (Un)Sustainable Business

Michel Foucault famously analysed orders of knowledge, ‘epistemes’, in past European ages. In this study, his analytical method is fruitfully applied to gaining a better understanding of business sustainability within and beyond the Modern episteme. After an introduction to the contextual background for the study, this article provides (i) a justification for the use of a Foucauldian epistemic analytical method, (ii) an outline of the method, (iii) an application of the method to identify four sets of questions (morality, specialisation, anthropologization and mathematicization) that are both direct derivatives of the Modern episteme and problematic for sustainable development, and finally (iv) an application of the method to consider evidence for the emergence of a new episteme. Conclusions are also provided.     

Governance modes for offshoring activities: A comparison of US and German firms

A new field of research centered on the offshoring of white-collar tasks is opening. We analyze the choice of governance mode for international offshoring activities based on a four-fold framework that integrates multiple theoretical perspectives. Firms choose between an internal or external mode based on their institutional environment, the offshoring behavior of similar firms in their reference group, firm-specific characteristics and objectives, and the particular setting of specific implementations. We test our relationships using detailed data on offshoring activities of US and German firms. Based on the outcomes we conclude that each dimension of the chosen framework is needed to explain the governance mode decisions of firms and this overarching framework may also be applicable to other topics in internationalization research.     

Commitment and Trust as Drivers of Loyalty in Logistics Outsourcing Relationships: Cultural Differences Between the United States and Germany

This study examines differences in loyalty formation within logistics outsourcing relationships between Germany and the United States. A model of loyalty formation on the basis of commitment and trust is developed and differences between Germany and the United States are hypothesized. They are tested based on 795 logistics outsourcing relationships in the two countries using structural equation modeling. The results indicate that these relationships differ depending on cultural traits relating to trust and commitment. The findings are relevant for practitioners and academics as they paint a more globally informed picture of loyalty formation within logistics outsourcing relationships in which to base both managerial decisions and future research.