Cooperative research and development agreements (CRADAs) as technology transfer mechanisms

Cooperative Research and Development Agreements (CRADAs) between Federal R&D laboratories and private companies in the US are intended, in large part, to transfer technologies developed at Federal R&D laboratories to private companies. We surveyed the Federal laboratory and private CRADA partners involved in CRADAs at Los Alamos National Laboratory in New Mexico in order to identify certain difficulties inherent in CRADAs as mechanisms for technology transfer. Company partners do not share a common organizational culture with their Federal laboratory counterparts, and are critical of the length of time and complexity of government administrative arrangements necessary to form a CRADA.     

An empirical analysis of the levers of control framework

The purpose of this paper is to use the levers of control framework to explore the antecedents of control systems – various facets of strategy that drive the use of controls; to explore the relations among control systems; and to explore the costs and benefits of control systems – costs in terms of consumption of a constrained resource (i.e., management attention) and benefits (i.e., learning). Using data from a survey of 122 Chief Financial Officers, this study tests a structural equation model that relates strategic risk and uncertainty to control systems (i.e., beliefs, boundary, diagnostic, and interactive control systems), which in turn are hypothesized to affect learning and attention, and ultimately firm performance. The evidence suggests that there are multiple inter-dependent and complementary relations among the control systems. I find that strategic risk and uncertainty drive both the importance and use of performance measures in diagnostic or interactive roles. Moreover, it appears that in certain strategic conditions information processing needs are such that firms use performance measures both interactively and diagnostically. Finally, I conclude that although there is a cost of control, there is a positive effect on firm performance.     

Consumer trust in the online retail context: Exploring the antecedents and consequences

This empirical paper explores the antecedents and consequences of trust in the online retail context and examines the moderating role of consumers' familiarity with a Web site in the relationship between Web site quality and trust. Data were collected with an online questionnaire. The research highlights the importance of the Web site interface in consumer online behavior by systematically examining how different quality features affect consumer trust. A multidimensional view of Web site quality with the following dimensions is developed: Web site usability, security and privacy assurance, and product information quality. Trust is shown to lead to positive consequences, such as the formation of positive attitudes and behavioral intentions toward the Web site. The study also identifies the moderating role of Web site familiarity in the relationships between aspects of Web site quality and trust. The implications for e‐retailers in terms of Web site design and marketing communications strategy are explored. © 2010 Wiley Periodicals, Inc.     

Ethical Decision Making and the Employed Lawyer

This article addresses one of the more disturbing questions raised by the major financial failures of the recent past; namely, how it could be that professionals, highly trained both in ethics and technical disciplines, should apparently collude with management in corporate misbehaviour. The article builds on evidence suggesting that professionals in employment contexts find ways of adapting in order to minimise perceived or actual conflict between their professional and organizational obligations and that this, in turn, may affect the way in which they exercise professional judgment. It uses identity theory to propose that professionals may adopt modified identities when employed and that these identities may be expressed, in part, in the way in which they resolve ethical dilemmas. The article reports on the results of a qualitative study in which corporate counsel showed evidence of adopting these identities. The findings suggest that this line of research offers insight into a far more complex world of employed professionals than that traditionally hypothesised and that the popular approach of regulators and others to monitoring corporate governance by appointing professionals as gate-keepers within the organization is perhaps problematic.     

A path model examining the relations among strategic performance measurement system characteristics,organizational justice,and extra- and in-role performance

Economic theory suggests that multiple financial and non-financial measures (i.e., a strategic performance measurement system “SPMS”) be used in compensation contracting to properly direct employees’ attention and motivate behavior aligned with organizational goals. Conversely, linking incentives to the SPMS can result in various dysfunctional behaviors, including game playing by employees, the achievement of unbalanced performance, and the potential of basing compensation on an incomplete performance measurement system. Prior literature has investigated the use of subjectivity in compensation contracting as a means of potentially mitigating these problems; however, subjectivity can introduce other problems including claims of favoritism and bias. Economic theorists have recently begun expanding the traditional agency model to include the notion of fairness or justice. In this study, we obtain data from an organization that uses an SPMS as the basis for the allocation of bonuses and investigate whether characteristics of the SPMS are associated with perceived organizational fairness. Specifically, we hypothesize and show that the extent to which employees perceive that the SPMS reflects a strategic causal model and the degree to which it is technically valid are positively associated with their perceptions of organizational justice. We also provide evidence that heightened levels of organizational justice are the mechanism though which the perceived characteristics of the SPMS are associated with employee performance. The implication is that firms do not necessarily need to introduce subjectivity into the incentive contracting system, but can enhance performance by linking incentive contracts to their SPMS if the system contains characteristics that enhance employees’ perceptions of justice.     

Colliding Interests – Age as an Automobile Insurance Rating Variable: Equitable Rate-Making or Unfair Discrimination?

Many private business relationships are increasingly characterized by claims that certain actions should not be permitted since particular right claims are involved. Such claims should be taken seriously, but are they always ethically legitimate? This paper analyzes one context, the use of age as a rating variable in the pricing of automobile insurance, where such claims are made. By identifying, evaluating and assessing the relevant basis for the differentiation, actuarial equity, it is concluded that there is an ethical basis for such a practice. The analysis also provides an equivalent means for considering other such analogous claims where actuarial equity is involved.     

The sign value of accounting: IMF structural adjustment programs and African banking reform

This paper examines an IMF structural adjustment program and the role of accounting technologies and agents within that program. Focusing on banking sector reform in Nigeria, the paper shows how IMF attempts to remake economic life come up against formidable contextual challenges, and how accounting may or may not be taken up to confront those challenges. Specifically, it shows that even where accounting numbers are ‘managed’, the potential disciplinary power of accounting's system of signs remains, though again that power may not be exploited if those who are responsible for governing lack the necessary desire. The study's findings challenge two sets of understandings: that which sees the economy as somehow separate or distinct from the wider socio-political field, and that which sees crises such as occurred in Nigeria as simply resulting from inadequate or insufficient accounting regulations and controls.     

The differential impact of ICT on employees: narratives from a hi‐tech organisation

This paper draws upon findings from a case study, which examined the implementation of information and communication technologies within a hi‐tech organisation. It explores how technology became embedded within the organization, altering working practices. It concludes that embedding technology needs to be undertaken at an individual level to be successful.     

Transformation,meaning-making and identity creation through folklore tourism: the case of the Robin Hood Festival

Folklore tourism is often regarded as a subset of heritage tourism, although it has received less attention than comparable heritage events based on documented historic events such as civil war re-enactments and living history sites. Although the ‘theming’ of landscapes and the journeying to places based on their literary association enjoys a long tradition, this paper focuses on the relationship between tourism and folklorism. It explores how folklore events appropriate contemporary and social interpretations of stories to entertain whilst also outlining how legendary historical personalities can play a role in generating tourism. In 2013, a constructivist methodology was employed using 20 in-depth interviews and participant observations to generate qualitative data at the Robin Hood Festival in Nottinghamshire, UK. Numerous themes emerged after coding including the way folklore events blend historic fact and fiction, the power of the imagination to create spaces, and the importance of natural settings and spaces to transform people and places. However, three dominant themes emerged which are specifically presented in this paper, these are: (a) a sense of freedom and escape felt by participants, (b) camaraderie and inter-personal social authenticity and (c) the transformation of self and creation of alternative (additional) social identities.