AN INVESTIGATION OF THE RELATIONSHIP BETWEEN ORGANIZATIONAL STRUCTURE, MANAGERIAL ROLE EXPECTATIONS AND MANAGERS' WORK ACTIVITIES

Having demonstrated the absence in the literature of an adequate conceptual treatment or empirical examination of the substantive relationship between managerial work, managers' role expectations and forms of organizational structure, the paper reports the findings of a multimethod comparative case study of this relationship in four organizations from the hotel and retail sectors in Zimbabwe. Focusing on the differences between centralized organizations where unit operations are tightly regulated and decentralized organizations where unit operating autonomy is coupled with performance controls, the findings indicate that organizational structure impinges primarily upon the formal management division of labour, more weakly upon the role expectations surrounding unit managers and in only limited ways upon their work activities, with the effect of organizational differences co-existing with and refracted by common work characteristics and inter-industry differences. Although decentralization gave rise to unit manager jobs with more formal autonomy, broader responsibilities, greater pressure to attend to unit performance rather than monitoring work processes, and an obligation to operate in more complex networks, managers were no more free of constraints than were those in more centralized organizations and operated in similar ways, with an emphasis on day-to-day administration and routine staffing matters.     

Discussion of “Earnings Management and the RevelationPrinciple”

Review of Accounting Studies -     

Consumer Control and Empowerment: A Primer

This paper introduces consumer empowerment as a promising research area. Going beyond lay wisdom that more control is always better, we outline several hypotheses concerning (a) the factors that influence the perception of empowerment, and (b) the consequences of greater control and the subjective experience of empowerment on consumer satisfaction and confidence.     

The Hot–Cold Decision Triangle: A framework for healthier choices

People often behave in ways that are clearly detrimental to their health. We review representative research on unhealthy behaviors within a parsimonious framework, the Hot-Cold Decision Triangle. Through this framework, we describe how when people embrace colder state reasoning??instead of risking the pitfalls of heuristics and visceral reactions??they are more likely to behave healthily. We also illustrate how some heuristics and visceral urges can be leveraged to encourage healthier choices. We conclude by discussing unexplored research directions, as well as substantive implications for individuals, marketers, and policymakers.     

Inflation Rate Variability and the Phillips Curve

This paper studies the relationship between inflation and unemployment by focusing on the effect of inflation rate uncertainty on real wages, employment and output. The effect of inflation on employment is shown to depend on the relationship between the mean rate of inflation and the variability of its forecasts. This can explain why the Phillips curve is negatively slopped in some periods and undetermined or positively slopped in others.     

Biased voluntary disclosure

We provide a bridge between the voluntary disclosure and the earnings management literature. Voluntary disclosure models focus on managers’ discretion in deciding whether or not to provide truthful voluntary disclosure to the capital market. Earnings management models, on the other hand, concentrate on managers’ discretion in deciding how to bias their mandatory disclosure. By analyzing managers’ disclosure strategy when disclosure is voluntary and not necessarily truthful, we show the robustness of voluntary disclosure theory to the relaxation of the standard assumption of truthful reporting. We also demonstrate the sensitivity of earnings management theory to the commonly made mandatory disclosure assumption.     

Labour on the family farm: a theory under uncertainty – an extension

In a framework developed by P.J. Dawson, the effects of output price risk on the family labour supply and its demand for hired labour are investigated. In particular, the effects of changes in autonomous income, expected output price, family composition, and farm size-are studied. Comparative statics is used to sign these effects, revealing the importance of the behavior of the measures of absolute, relative and partial risk aversion in determining them. It is shown that some of the effects may be determined only via empirical research.     

How behavioral decision research can enhance consumer welfare: From freedom of choice to paternalistic intervention

Decision-making researchers have largely focused on showing errors and biases in consumers' decision-making processes without paying much attention to the social welfare and policy implications of these systematic behaviors. In this paper, we explore how findings and methods in behavioral decision research can be used to help consumers improve their decision making and enhance their well-being. We first review select findings in behavioral decision research to explain why consumers need help in decisions, and based on these findings, suggest various interventions that could be effective within the scope of libertarian paternalism. Ethics and effectiveness of the interventions are also discussed.