Japanese managers in southeast asia: Amiable superstars or arrogant upstarts?

This study examines the stereotypes held by 664 expatriate and 624 local managers in the subsidiaries of 136 Japanese firms operating in Hong Kong, Indonesia, Malaysia, the Philippines, Singapore and Thailand. Using 18 semantic differential items, the opinions of the managers were sought concerning three matters: their own nationality (their autostereotype); the nationality with whom they worked (their heterostereotype); and how the nationality with whom they worked would see them (their metastereotype). Principal components analysis revealed three major factors underlying the stereotypes, which were labelled managerial, entrepreneurial and congenial. These three factors are used to compare the various stereotypes of the groups.The authors are members of the Department of Management, The University of Western Australia. They wish to acknowledge the contribution made by A. Radha Krishnan in the gathering of the data upon which this study is based.     

Review of Truth or Profit: The Ethics and Business of Public Accounting by Dean Neu and Duncan Green

Truth or Profit: The Ethics and Business of Public Accounting, by Dean Neu and Duncan Green, addresses timely issues from an original and creative perspective. The subtitle of the book describes its theme ‐ namely, the tension between the business and professional “calling” of the public accounting profession in Canada. It tracks the history of the public accounting profession in Canada from its inception until 2006, often through the eyes of the editor of the principal contemporary professional accounting magazine/journal. A subplot is that of the “normal accident", a term that is used to describe both the inevitability of this tension and the crises it produces from time to time. This work, slim (164 pages) and affordable, would be a useful resource for an upper‐level course that considers accounting ethics. Dans leur ouvrage Truth or Profit: The Ethics and Business of Public Accounting, Dean Neu et Duncan Green se penchent sur les questions de l'heure sous un angle original et créatif. Le sous‐titre du volume en indique le thème: celui de la tension entre les exigences commerciales de l'expertise comptable et ses exigences professionnelles, au Canada. Les auteurs relatent l'histoire de la profession d'expertise comptable au Canada, de sa création jusqu'en 2006, souvent à travers les yeux de l'éditeur du principal magazine contemporain sur la profession comptable. L'ouvrage traite, au second plan, de l'«accident normal», expression utilisée pour décrire à la fois le caractère inévitable de cette tension et les crises qu'elle provoque, à intervalle. L'ouvrage, succinct (164 pages) et abordable, peut être une ressource utile dans le cadre d'un cours de niveau supérieur portant sur l'éthique de la comptabilité.     

Warning Lights on the Dashboard

Many businesses operate legally while pushing the ethical values of society. This case follows the actions of a manager who uses particular metrics to improve his business at the cost of increasing the community's ethical concerns. The objectives of the case are to have students recognize ethical concerns arising from the metrics, assess how these impact business strategy, propose improvements while understanding the ethically sensitive environment in which the business operates, and devise an effective approach to persuade others to implement proposed changes. This case demonstrates to students the complexity of many ethical issues in business and challenges them to consider the interaction between ethical boundaries and a profitable corporate strategy. It highlights the importance of ensuring that both qualitative—here, ethical—and quantitative considerations are incorporated in any management accounting decision‐making tool.     

Trust in financial services: Impact of institutional trust and dispositional trust on trusting belief

Trust is important in strengthening the relationship bond between firms (trustees) and customers (trustors) generally and has been identified as having a particularly crucial role to play in the financial services sector given the damaging impact of recent turbulence and uncertainty on consumer confidence. This article reports on the findings of a study, which draws from the interdisciplinary convergent theories of trust to examine how two key constructs from this literature (that is, institutional trust and dispositional trust) influence consumers’ trusting belief about their main bank. Data was gathered through a survey distributed to a convenience sample of UK-based employees working for a large corporation. The findings highlight the importance of structural assurance and to a lesser extent situation normality on trust. Nevertheless consumers remain unconvinced that their main banks share the same values as their own and that their communications are absolutely transparent.     

The process of assisted negotiations: A network analysis

This article introduces network analysis as a supplement to current research on the process of negotiations. We briefly review the literature on negotiations involving third parties, and argue that to understand fully the dynamics of dispute resolution, it is important to examine processes in addition to outcomes. We propose social network methods as a way to examine systematically the step-by-step process through which self-interested third parties influence negotiated outcomes. To illustrate, we analyze process data from triads in an agent-assisted negotiation. We describe three classes of results. First, we describe the basic properties of the third-party-assisted negotiation process (e.g., we found agents to be the most active players in the negotiation process—they initiate interactions significantly more frequently than buyers or sellers). Second, we study the changes in the process characteristics due to experimental conditions (i.e., we found the interactive patterns to vary depending on the information made available to the third party). Finally, we examine the relationships between the systematic process measures and standard outcome measures. We argue that these measures are complementary, and that the process should be informative with respect to interpreting, predicting, and managing outcomes.This research was supported in part by a grant from the Dispute Resolution Research Center.     

Contents of Volume 5

Volume Contents

Contents of Volume 5     

Culture's consequences: A methodology for comparative management studies in Southeast Asia?

Hofstede's model of culture and many reviews of his work are discussed to investigate the relevance of his paradigm to management research, particularly in the culturally diverse region of Southeast Asia. The issue is analyzed with the results of a replication carried out by the authors, applying Hofstede's questionnaire to 170 Hong Kong, Malaysian and Singapore managers.     

Union‐division: on the paradoxes of purpose and membership scope in union mergers

Union mergers raise central questions about a union's raison d'être and the range of constituents it can serve effectively. Whereas the challenges posed by union purpose and scope of membership have long engaged researchers, few studies have fleshed out the contradictory issues that engage committed members and leaders during a merger. We argue that in mergers, fundamental themes in unionism intersect in paradoxical ways. We analyse a merger of tertiary education unions in New Zealand and situate its debates within a changing context for industrial relations. The case provides insight into the tensions inherent in union mergers by addressing the drivers for integration and differentiation as well as the role of leaders in shaping these. The findings elucidate paradoxical dynamics inherent in mergers: the paradox of purpose confronts the tension between industrial and craft unionism and the paradox of membership scope considers critical mass and communities of interest. The conclusion reflects on identity, leadership and context during mergers and poses contributions to research and practice.     

Rethinking Accounting,Accountability, and Accounting Regulation: Concerns about the Proposed Canadian Sustainability Standards Board*

This paper expands on a letter recently submitted by a group of Canadian business academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) in response to the committee's proposed Canadian Sustainability Standards Board. We highlight sections of the IRCSSC's Consultation Paper that we find problematic and draw on accounting and other research to explain why it fails to live up to its potential. Chief among the problems we identify is that the IRCSSC appears to be wedded to the same narrow, investor-based focus promoted by the International Sustainability Standard Board. We also draw attention to the rushed nature of the process, its exclusion of lay experts, the IRCSSC's ambiguous use of the term public interest, and its inattention to alternative understandings of value and the environment (including the people within it). Finally, we problematize the IRCSSC's sidestepping of the issues of power, culture, and conflict; its neglect of monitoring and enforcement; and its surprising disregard of the Global Reporting Initiative. Along with a number of suggestions for improving the process and its outcome, this paper also contributes to ongoing debates on standard setting and the question of whether accounting is currently equipped to provide the necessary tools for sustainability reporting.     

On the way to Ithaka[1]: Commemorating the 50th Anniversary of the Publication of Karl E. Weick’s The Social Psychology of Organizing

Karl E. Weick’s The Social Psychology of Organizing has been one of the most influential books in organization studies, providing the theoretical underpinnings of several research programs. Importantly, the book is widely credited with initiating the process turn in the field, leading to the ‘gerundizing’ of management and organization studies: the persistent effort to understand organizational phenomena as ongoing accomplishments. The emphasis of the book on organizing (rather than on organizations) and its links with sensemaking have made it the most influential treatise on organizational epistemology. In this introduction, we review Weick’s magnum opus, underline and assess its key themes, and suggest ways in which several of them may be taken forward.