Human resource managers’ perceptions of the applications and merit of the balanced scorecard in hotels

The extent to which performance measures that align with the “learning and growth” dimension of the balanced scorecard (BSC) are applied in the hotel industry has been examined by conducting interviews with 14 hotel human resource (HR) managers. Minimal appreciation of the BSC concept was in evidence. When an explanation of the BSC framework was provided, the interviewees unanimously held the view that the term “learning and growth” did not adequately encompass the HR oriented performance measures that they seek to apply. Further, it was found that most hotels were using a single measure of employee satisfaction to represent “learning and growth”, which does not enable examination of the five separate dimensions of “learning and growth” represented in the BSC model. These findings suggest a significant schism between BSC theory and the application of HR oriented measures in the hotel industry.     

Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities

This article is based on two related research questions. First, what is the level of disclosure on ethnic minorities in the two sectors of the U.K. economy that historically have employed the most ethnic minorities: the banking and retail sectors? And secondly, what influences the (non)disclosure? It specifically investigates the level of disclosures from 1935 to 1998 and situates them within the changing social, political and economic context of this period. It is contended that the changing pattern of disclosure during this period can be understood with reference to changes in the political strategies for managing the threat of racism adopted by successive governments. The article provides some tentative theoretical reflections on the nature of the racism problematic and the way in which power may be seen to operate through (non)disclosure in this particular instance.     

Where is the ethical knowledge in the knowledge economy?: Power and potential in the emergence of ethical knowledge as a component of intellectual capital

There is a growing discussion of intellectual capital and the knowledge economy more generally within the accounting literature. This literature, however, has focused narrowly on the considerable discrepancy between book and market values and the inability of traditional accounting concepts and methods to deal with the intangible nature of key sources of corporate competitive advantage. This essay contributes to this literature by providing a broadly poststructuralist reading of the emergence of ethical knowledge as a component of intellectual capital, a category of asset that has almost been completely overlooked within the extant accountant literature on the knowledge economy. The paper does three things. Firstly, it draws on a broad review of the accounting literature to explore how intellectual capital is being defined and constructed within that literature. Secondly, it provides a poststructural analysis of the way ethical knowledge emerged within the intellectual capital statements of an early innovator in Intellectual Capital reporting. Finally, the paper tentatively hints towards the moral and civic potential of alternative conceptualisations of ethical knowledge networks at the margins of the knowledge economy and considers some areas for further research in this regard.     

Comments

Standardisation of international advertising campaigns and relaxed advertising regulations have led to Australian consumers being exposed to higher levels of foreign-produced advertising. The study described here assessed the impact on Australian consumers of foreign spokespersons in TV advertisements using a ‘voice-over’ technique. This technique was assessed with respect to the following characteristics: expertise, trustworthiness, professionalism, likeability, dynamism, similarity to the audience, and their overall attitude towards the advertisement Subjects evaluated either American, British or Australian spokespersons. American and British spokespersons were rated less favourably by Australian audiences than Australian spokespersons across a range of characteristics, but they did not report a less favourable overall attitude towards advertisements that used an American or British spokesperson compared to those with an Australian spokesperson. Hence, the results tend to support the trend towards standardised advertising campaigns. However, since award-winning advertisements were used, other factors that may influence overall attitude, such as message content and creative execution, may have reduced the impact of the negative source evaluations in this case. Further research is required. Yet, in the light of more favourable evaluations of Australian spokespersons, overseas firms promoting products in Australia with Voice-over' advertisements may consider using an Australian spokesperson.     

Linking employee attitudes and behaviors with business performance: A comparative analysis of hotels in Mexico and China

Organizations have been studied extensively through the lenses of employee attitudes and behaviors, yet links with organizational performance have not often been considered. This research uses established measures of commitment, job satisfaction and organizational citizenship behavior (OCB) to analyze data obtained from workers in a multinational hotel chain operating in Mexico and China. Mexico and China are selected due to their importance as emerging global markets. Quantitative analysis shows significantly different levels of commitment, job satisfaction and OCB in line with low and high performance in these national hotel groups. The research finds that commitment, job satisfaction and OCB are associated significantly with financial performance, but not with guest satisfaction.