The Production of Institutional Behaviour: A Constructive Comment on the Use of Institutionalization Theory in Organizational Analysis

I argue that the development of institutional theories of the formal structure of organizations have assumed that the implementation of institutional behaviours is a routine activity. This has resulted in a neglect of the problems facing organizations attempting to meet institutional demands. Data from a study of the adoption of professional institutions by accounting associations is used to identify four sources of problems in implementing institutional behaviours: (1) pragmatic difficulties; (2) conflicts with organizational “identities”; (3) inter-organizational conflicts; and, (4) intra-organizational conflicts. Résumé Cette étude soutient que les théories institutionnelles concernant les structures organisationnelles ont présumé que l'adoption de comportements institutionnels s'effectue de routine. Ceci a donc donnée lieu à un oubli des problèmes auxques doivent faire face les entreprises qui tentent de respecter les exigences institutionnelles. Les données d'une étude relative à l'adoption d'institutions professionnelles au sein d'associations comptables est utilisée pour identifier quatre sources de problèmes dans l'adoption de comportements institutionnels: (1) difficultés d'ordre pratique (2) conflits avec les diverses identités institutionnelles (3) conflits intra-organisationnels (4) conflits inter-organisationnels.     

LABOR TURNOVER IN THE USA AND JAPAN: A TALE OF TWO COUNTRIES

Abstract. The labor turnover rate in Japan is less than half the US level. A small-scale survey of companies that operate in both Japan and the USA was conducted to examine reasons for the discrepancy. The main findings are that Japanese human resource policies, including steep seniority-earnings profiles, extensive fringe benefits, participatory management, and a reluctance to recruit experienced workers from other firms, contribute to the lower Japanese turnover rate. Additionally, workers of Japanese descent in the USA have a somewhat lower labor turnover rate than other Americans, suggesting some role for cultural differences.     

Understanding the leadership perceptions of staff in China's hotel industry: Integrating the macro- and micro-aspects of leadership contexts

The objective of this paper is to understand the leadership perceptions of staff in China's hotel industry. This study integrates the macro- and micro-aspects of leadership contexts by identifying the contextual variables that affect leadership perceptions. In leadership research, industry setting, the hierarchical levels of an organization, and national culture are recognized as the contextual constraints that affect leadership perceptions, and these constraints were used in this empirical study. Four factors emerged from the factor analysis of a survey study: professionalism; integrity; masculinity or yang; and femininity or yin. A key finding indicates that both the industry setting and the hierarchical levels of an organization affect professionalism. Implications for the training and development of future international hospitality leaders and local staff are considered.     

Outlet types and the Canadian Consumer Price Index

Recent phenomenal growth in popularity of large warehouse/discount stores has important implications for price measurement. Consumer substitution to such outlets could produce a bias in consumer price indexes (CPIs), which may be exacerbated by unrepresentative sampling and discount outlets' apparent slower rates of price increases. It is shown that in 1990-96 unit value indexes rose at a lower rate than the corresponding Canadian CPI subaggregate indexes for other household equipment, non-prescribed medicines, and audio equipment, and biases arising from unrepresentative sampling and differential rates of price increases across outlets have resulted in an additional overstatement for these subaggregates.
La croissance dans la popularité des magasins/entrepôts à forts escomptes au cours des der;chnières années a été fort importante et a eu des effets importants sur la mesure des prix. Le comportement du consommateur qui choisit ces magasins pourrait entraîner un biais dans la mesure des indices de prix à la consommation. Un échantillonage non représentatif et le fait que ces magasins semblent avoir des augmentations de prix plus faibles dans le temps peuvent biaiser encore plus les indices. Cette recherche montre que entre 1990 et 1996 les indices de la valeur unitaire ont cru à un taux plus faible que les indices correspondant de prix à la consommation pour des sous-agrégats comme autre ´equipement des ménages, médicaments non-prescrit, et ´equipement audio. Il semble que les biais engendrés par les différentiels de croissance des prix entre magasins et un échantillonnage non représentatif se soient traduits par un biais à la hausse dans ces sous-agrégats     

Revenue Sharing with Heterogeneous Investments in Sports Leagues: Share Media,Not Stadiums

This study examines revenue sharing in sports leagues where franchises engage in multiple types of investments. Previous literature typically treats revenues and investments as homogeneous, but we add to the literature by differentiating between investment types and revenue sources. This is important because investment in talent leads to winning, which is a zero-sum game for the league and therefore owners have an incentive to limit talent investment. However, other investments, such as stadiums, are not a zero-sum game, and therefore the implications of revenue sharing are different for the league. We provide sufficient conditions under which it is more efficient to share media revenue compared to stadium revenue. We conclude by providing applications of this model.     

The ERA: A Brave New World of Accountability for Australian University Accounting Schools

This study examines the potential impact of Excellence in Research for Australia (ERA) on Australian university accounting schools through a series of in-depth interviews with Heads of Schools. Using an institutional theory framework we find that the pending introduction of the ERA has brought about changes in school structures, processes and systems. A creeping isomorphism is apparent as evidenced by a sector-wide movement towards targeting publications in highly ranked North American journals. While participants were generally positive about the overall aims of the ERA many felt that it would marginalise non-mainstream research. Furthermore, they were of the opinion that the ERA would lead to a reduction in the standing of accounting schools within Australian universities relative to other disciplines.     

The experience of teleworking: an annotated review

The paper reviews the contemporary literature on the experience of teleworking. Particular attention is paid to the socializing aspects of work and its comparative absence when working from home; economic considerations, both for homeworkers and for the firms; work satisfaction and motivation; supervision; roles and gender issues in homeworking; the organization of time and space; and, lastly, questions of self-discipline. The evidence reviewed is based on various teleworking trials conducted mainly during the 1980s; this information is supplemented by original research conducted by the authors which investigated the pros and cons raised by British Telecom operators who were due to take part in a teleworking trial. These operators anticipated many of the issues faced by those who actually had teleworking experience.