The transfer of organizational practices: a diachronic perspective from China

Extensive research has been undertaken on the transfer of organizational practices by multinational firms (e.g. Morgan, Kristensen and Whitley 2001; Ferner, Quintanilla, and Sánchez-Runde 2006 Ferner, A., Quintanilla, X. and Sánchez-Runde, C., eds. 2006. Multinationals, Institutions and the Construction of Transnational Practices, London: Palgrave.  [Google Scholar]). However, little investigation has assessed the role that time plays in this process. The commonplace theoretical assumption is that as their overseas subsidiaries become more embedded in the local environment they increasingly take on the practices that prevail locally (Rosenzweig and Nohria 1994; Farley, Hoenig and Yang 2004). There have, though, been few longitudinal studies that would allow the veracity of this assumption or its implications to be assessed; most studies provide one-off, synchronic ‘snapshots’ of organizations. Drawing upon research conducted at a UK-owned retail firm in China between 1999 and 2005, this paper provides a diachronic perspective that can trace emergent trends. Data are derived from mixed methods: 140 interviews with expatriate managers and local staff from all levels of the hierarchy, a three month period of ethnographic research and a total of 305 survey questionnaires. Comparison between findings from the more recent research and those based upon the earlier research suggests that time does play a role in affecting transplanted organizational practices. We report that in some respects the organizational practices of the firm in question increasingly took on more of the ‘colour’ of those that prevailed in the host environment. However, convergence with local practices was far from total, some practices bear increasing resemblance to the firm's parent country operation. We also caution that it is difficult to disentangle the isomorphic influence of the passage of time from factors such as the rapid withdrawal of expatriate managers from the operational level and the impact of the firm's rapid expansion across China. Moreover, we suggest that the local–global dichotomy, upon which much of the convergence–divergence debate rests, is perhaps increasingly problematic.     

Wage reduction of Portuguese civil servants and their attitudes: the psychological contract perspective

This study is based on the psychological contract theoretical model. It provides an empirical test of the antecedents and consequences of psychological contract violation (PCV) that was caused by the wage reduction of Portuguese civil servants. Data were collected from a sample of 212 employees who worked in public organizations across different sectors. These positions entailed different functions and were subject to different levels of wage reduction. A Structural Equation Model was used to analyze the data. The results show that employees' attributions of this psychological contract breach are related to their perception of PCV. Furthermore, our findings also suggest that civil servants have two distinct psychological contracts and that the PCV of the employing organization also depends on the PCV of the public institution. Moreover, the PCV of the public institution was found to be the mechanism that explains the relationship between the meaning attached to wage reduction and the PCV of the employing organization. Finally, our findings confirm that the PCV of the employing organization mediates the relationships between the PCV of the public institution and the commitment and turnover intentions of civil servants. Therefore, such results highlight the usefulness of the psychological contract framework in explaining civil servants' reactions to wage reduction.     

Contributions of HRM throughout the stages of environmental management: methodological triangulation applied to companies in Brazil

The purpose of this research is to analyze the contribution of human resources management throughout the evolutionary stages of environmental management in Brazilian companies. A theoretical framework concerning environmental management and its evolution and the ‘greening’ of the functional and competitive dimensions of human resource management were developed. A methodological triangulation was developed in two complimentary phases. In the first phase, data were collected from 94 Brazilian companies with ISO 14001 certification. The data collected were analyzed and processed using statistical techniques. The conclusions of the first phase supported the second phase of this empirical research. The second phase consisted of a study of multiple cases in four Brazilian companies. The results show evidence of the first known empirical study of contributions of human resource dimensions throughout the stages of environmental management in Brazilian manufacturing companies.     

Bikes versus lease cars: the adoption,design and use of cafeteria systems in the Netherlands

In the 1990s, Dutch employers started adopting individualized pay systems, commonly called ‘cafeteria systems’. Reports on their use by employers and employees suggest a bewildering variety in their adoption, design and use (by employees). This paper presents an analytical framework to analyse this variety. We distinguish as the main explanatory factor whether there has been voluntary or coerced adoption. The latter refers to introduction as part of sectoral collective labour agreements. Different adoption drivers are argued to have consequences for the design and employee use of cafeteria systems.     

Determinants of work organization in the modern firm: change and continuity in the Spanish labour relations

The host of statistical data on labour organization from the 2004 Encuesta de Calidad de Vida en el Trabajo (2005) will be used as a basis for using factorial analysis to identify the factors that determine how ‘modern’ companies organize their work according to business management literature. Workers' identification with their company seems to be the essence of a good part of business managers' objectives. The results of the research point to a continuity in a worker profile that largely corresponds to the Fordist model, with a few significant changes: the domain of some non-conflictive industrial relations which is settled on the value that is given to the good relationships with mates and managers and the flexible work-class positive assessment that allows to harmonize other life aspects.     

In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators

Abstract

This paper is a consideration of the role that ethics must play in accounting education followed by a set of implementation proposals. It is based on the lack of response by the profession in Spain, as in some other European countries, to the crisis produced by recent financial scandals, both at a national and international level. Three proposals are made in the paper to reintroduce ethics into accounting education. Firstly, a case is made for a more contextual learning of accounting standards. This would help to avoid teachers and future professionals becoming passive and blind adopters of accounting rules. Secondly, the paper advocates the introduction of ethical reasoning in all accounting courses, as the best way for students to understand that there is more to the preparation of accounts than just following accounting standards. Thirdly, the paper points critically to the lack of accountability by professionals who prepare financial statements in corporations and supports them being made more responsible for their actions. This set of proposals is seen to be consistent with the notion of an accounting profession that is ethical at an individual level and responsible at a social level.     

Accounting Students and Communication Apprehension: A Study of Spanish and UK Students

ABSTRACT

Accounting is about measuring and communicating. Accounting bodies and employers have expressed opinions, which have been supported by research results, advocating that greater emphasis is placed on the development of communication skills throughout the education and training of accountants. Consequently, an increasing number of accounting programmes now include communication skills as educational objectives or learning outcomes, and have integrated activities into the curriculum specifically to develop these skills. It is important to recognise that certain factors can severely restrict the development of communication skills; a major factor is communication apprehension. Research suggests that the existence of high levels of communication apprehension will make efforts to improve communication skills ineffective. Previous research findings indicate that accounting students have high levels of communication apprehension. This paper compares and contrasts the levels and profiles of communication apprehension exhibited by accounting students at the (UK University) and those at the (ESP University). The levels of communication apprehension are also compared with those of students from other disciplines at the same institutions. The results confirm the high levels of communication apprehension in European accounting students. There are notable differences between the two countries however in certain underlying factors.     

Estudio de la relación entre satisfacción laboral y el desempeño de los trabajadores de las ferias libres

This study analyzes and discloses the relationship between Job Satisfaction and Performance variables of a total population of 264 workers in Chilean Free Fairs. Out of the total population to which this research applies (264 individuals), the sample taken corresponds to 60% of each Fair, which is equivalent to 158 individuals. In order to obtain the objectives we applied a 54-item instrument. The first part collects general information about respondent; the second part collects average information of sales and salary to measure the workers’ productivity and the third part studies job satisfaction. Once performed the analysis of data collected, the results show that the dimensions of job satisfaction, boss relationship satisfaction and recognition satisfaction have a statistically significant relationship with productivity: daily sales/daily working hours. Good management of these can positively contribute to an increased competitiveness of Free Fairs. Another outstanding aspect included in this study is satisfaction with the physical environment, which has a statistically significant relationship between daily and monthly salary, which significantly contributes to the hours spent at work by individuals as well as the wage they perceive.     

Transborder Cooperation and Identities in Galicia and Northern Portugal

This article deals with the design and effects of state-centred strategies over a specific border area. Nationalist ideologies, culture, identity and persistence of historical facts are considered altogether in the case study of transborder relationships across a part of the Spanish-Portuguese boundary. Special attention is paid to political discourses and claims for recognition of transborder cultural feature and identity. As a matter of fact, the border's opening processes underwent in Europe and in other regional contexts around the world show clearly the permanence of nationalist and state-centred ways of understanding the world. Nationalism is reproduced by institutions and individuals through the consideration of cultural ties and differences across borders. Meanwhile, the globalising context in which we live makes necessary the assertion of multiple territorial and non-territorial identifications capable of overcoming the modern political framework based on states and boundaries.     

Capital structure of SMEs in Spanish regions

This article examines whether the capital structure of small and medium-sized enterprises (SMEs) and its firm-factor determinants are different across regions belonging to a single country. This subject is relatively innovative in capital structure research, since the majority of the studies carried out in a single country have neglected to take into account the region in which firms operate to explain leverage. To this end, we study whether the capital structure and its firm-factor determinants—size, asset structure, profit, growth, and age—differ depending on the region in which the SMEs are located. For the empirical analysis, panel data methods are applied to a sample of firms from all regions of Spain for the period 2004–2007. Our results not only suggest that there are regional differences in the SMEs capital structure but also confirm that the impact of firm-factor determinants on leverage differs across regions in terms of signs, magnitudes and significance levels.