Ethical Climate and Managerial Success in China

This study examines perceptions of ethical climate and ethical practices of 118 successful Chinese managers among business students and managers in the Zhejiang province of China. The impact of different ethical climate types on perceived ethical practices of successful managers was also investigated. The “rules” was the most reported, and “independence” was the least reported, among the various climate types. A majority of the respondents perceive successful managers as ethical. In addition, those who believed that their organization had a “rules” climate perceived a strong positive link between success and ethical behavior. None of the other climate types had an impact on the link between success and ethical behavior.     

Antecedents of Organizational Commitment in a Chinese Construction Company

This study examines the impact of various ethical climate types and job satisfaction on organizational commitment of 144 employees working at a Chinese private construction company. Both caring and independence climate types had a significant positive impact on organizational commitment. Instrumental climate had a significant negative impact on organizational commitment. Other climate types (professional, rules, and efficiency) had no significant impact on organizational commitment. Overall job satisfaction had a significant positive impact on organizational commitment. Overclaiming was significantly correlated with organizational commitment, caring climate, rules climate, and job satisfaction.     

Factors Impacting Ethical Behavior in a Chinese State-Owned Steel Company

This study examines factors impacting ethical behavior of 208 employees of a Chinese state-owned steel company. Only rules climate had a significant impact on ethical behavior of respondents. Other ethical climate types such as professional, caring, instrumental, independence, and efficiency did not impact ethical behavior of respondents. Ethical behavior of peers, ethical behavior of successful managers, and overclaiming had a significant impact on ethical behavior of subjects.     

Tender Offers and Target Management Responses: Managerial Entrenchment Versus Stockholder Interest Revisited

Defensive actions by managements facing hostile tender offers have generally been interpreted as entrenchment-oriented behavior. In this paper, longitudinal wealth effects on target firm stockholders are examined for the 1978–1985 period. The sample of firms where target management resists the tender offer registers significantly higher post-tender offer announcement gains as compared to the sample of firms where target management remains passive. The evidence appears to support the stockholder interest hypothesis.     

The Impact of Ethical Behavior and Facets of Job Satisfaction on Organizational Commitment of Chinese Employees

This study examines factors impacting organizational commitment of 214 employees working at a Chinese state-owned steel company. Ethical behavior of peers and ethical behavior of successful managers had a significant impact on organizational commitment. The four facets of job satisfaction (pay, coworker, supervision, and work itself) had a significant impact on organizational commitment. Respondent’s age also significantly impacted organizational commitment. Perceptions of ethical behavior of successful managers, satisfaction with work, and gender were significantly correlated with social desirability bias.     

Economic impact of hypoglycemia among insulin-treated patients with diabetes

Objective: The objective of this study was to assess the cost of hypoglycemic events among insulin-treated patients with diabetes and the potential cost savings to a hypothetical US health plan and employer of reducing hypoglycemic events with a device intervention.

Methods: A cost-calculator model was developed to estimate the direct costs of hypoglycemic events, accounting for diabetes type, age, and event severity. Model inputs were derived from published incidence rates of hypoglycemic events and direct medical costs. Assumed intervention efficacy was based on published studies of an emerging technology which yielded 72.2% (LGS Trial; ACTRN12610000024044) and 31.8% (ASPIRE Trial; NCT01497938) reductions in severe and non-severe hypoglycemic events, respectively. Model outcomes—including the number of severe (requiring medical assistance) and non-severe events, and direct/indirect medical costs (excluding intervention costs)—were evaluated over a 1-year period for a hypothetical health plan and employer perspectives.

Results: In a health plan with 10 million enrollees, patients without the intervention would have experienced 0.09 and 14.60 severe and non-severe hypoglycemic events per patient per year (PPPY), respectively (vs 0.02 severe and 9.96 non-severe events with the intervention). This translated into total direct medical cost savings of $45 million ($177 PPPY) for the health plan. For an employer with 100,000 employees, the intervention would have yielded additional savings of $492 PPPY in indirect costs.

Conclusion: Insulin-treated patients experience hypoglycemic events, which are associated with substantial direct and indirect medical costs. The cost savings of reducing hypoglycemic events need to be weighed against the costs of using diabetes device interventions.     

What do we know about business strategy and environmental research? Insights from Business Strategy and the Environment

Business Strategy and the Environment (BSE) is a premier journal dedicated to interdisciplinary research that advances business practice leading to improvements in environmental performance. Using big data analytics, this review examines the intellectual structure and the drivers of research impact of BSE in the scholarly domain. The bibliometric results suggest three major findings. First, the top three countries contributing to BSE are the United Kingdom, the United States, and China. Second, BSE's research manifests through five thematic clusters, namely, business strategy and sustainability; corporate governance and sustainability reporting; green marketing and pro-environmental behavior; innovation and environmental policy; and environmental management systems. Finally, BSE's research impact in terms of citations is significantly influenced by author affiliation (United States); article age (older), appearance (lead article and special issue), length (longer), and method (mix methods); title length (shorter title); and number of keywords (more keywords) and references (more references). Implications for BSE's readers and future contributors are discussed.     

Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*

This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement in CAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show that CAR has become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. Only Accounting, Organizations and Society emerges as more diverse, thereby serving as a benchmark for CAR in the future. CAR should consider focusing on high-interest areas to boost citations and tightening its acceptance criteria.     

The Economics of the 'Arc of Instability'

Why are the Melanesian states of Fiji, Papua New Guinea, Solomon Islands and Vanuatu experiencing considerable civil unrest and, in this respect, why are they so different from the other small island states of the Pacific region? It is argued that while, like the other Pacific island countries, they have had poor economic growth and high birth rates, they do not have easy emigration to high‐income countries. Therefore, they have large pools of under‐employed people. Other distinguishing characteristics are their richness in natural resources and weak central governments relative to local‐level power structures. The civil unrest derives from competition for the natural resources in an environment of weak states and hence poorly defined and enforced property rights, and moreover, the large pool of under‐employed provides ample scope for the creation of grievances to back up the claim for the resources. One message for donor nations is that the provision of compensation to settle the grievances will likely only generate further grievances and not resolve the basic problem.