TESTING THE CONTINGENCY «FIT» BETWEEN MANAGEMENT ACCOUNTING SYSTEMS AND MANAGERIAL PERFORMANCE: A RESEARCH NOTE ON THE MODERATING ROLE OF TOLERANCE FOR AMBIGUITY

This study examines the moderating effect of tolerance for ambiguity, a personality variable, on the relation between management accounting systems (MAS) design and managerial performance. MAS design was defined in terms of the extent to which managers» use of broad scope MAS information for managerial decision making. The responses of 63 managers, drawn from a cross-section of Australian manufacturing companies, to a questionnaire survey were analysed by using a multiple regression technique. The results indicate that the use of broad scope MAS information interact with tolerance for ambiguity to affect managerial performance. The results indicate that an appropriate «fit» between manager's personality variable of tolerance for ambiguity and the extent of use of broad scope MAS information for managerial decisions will lead to improved managerial performance.     

Simultaneous Pooled Auctions

Suppose a seller wants to sell k similar or identical objects and there are n > k potential buyers. Suppose that each buyer wants only one object. In this case, we suggest the use of a simultaneous auction that would work as follows. Players are asked to submit sealed bids for one object. The individual with the highest bid chooses an object first; the individual with the second-highest bid chooses the next object; and this process continues until the individual with the kth highest bid receives the last object. Each individual pays the equivalent to his or her bid. When objects are identical, we show that the proposed auction generates the same revenue as a first-price sealed-bid sequential auction. When objects are perfectly correlated, there is no known solution for sequential auctions, whereas we can characterize bidding strategies in the proposed auction. Moreover, the proposed auction is optimal (given an appropriately chosen reserve price), and it may be easier and cheaper to run than a sequential auction.     

When Stress Frustrates and When It Does Not: Configural Models of Frustrated versus Mellow Salespeople

The purpose of this study is to elucidate the stress–strain relationship by examining compound causes of frustration in the workplace. Drawing on configuration theory, this article describes stress patterns, that is, configurations of role stressors and social stressors, and underlying frustration and its negation, that is, mellowness. In addition, this article describes potential sources of such frustration‐stimulating stress patterns by examining constellations of employee and task characteristics. Based on a sample of 118 salespeople, the authors analyze the data using fuzzy‐set Qualitative Comparative Analysis—an analytic method pertinent to describing configurational patterns of causal factors. The findings from this study indicate the coexistence of alternative patterns of stressors for frustration. In addition, the findings show that configurational patterns for frustrated salespeople are quite different from those characterizing mellow salespeople. In summary, knowledge of these constellations of stressors helps sales managers detect conditions that frustrate, and develop strategies to diminish these conditions in order to improve sales force performance.     

Self‐regulation through Goal Setting*

Goals are an important motivator. But little is known about why and how people set them. We address this issue in a model based on two stylized facts. First, goals serve as reference points for performance. Second, present‐biased preferences create self‐control problems. We show the power and limits of self‐regulation through goals. Goals increase an individual's motivation—but only up to a certain point. Furthermore, they are painful self‐disciplining devices. Thus, greater self‐control problems may result in tougher goals; but for a severe present bias goals either lack a motivating force, or are too painful to be accepted.     

Increased coordination in public transport—which mechanisms are available?

After several years of New Public Management reforms within public transport, coordination seems to receive increased attention. With examples of actual as well as suggested changes taken from Denmark, Sweden and the UK the aim of the article is to analyse and classify the mechanisms utilized and suggested to increase coordination between core stakeholders within passenger railway services and bus services. Four distinctive mechanisms of coordination are suggested, namely organisational coordination, contractual coordination, partnership coordination and discursive coordination. Each coordination mechanism has its strengths and failures. The article also debates to what extent the mechanisms conflict with three core characteristics of New Public Management: Unbundling of the public sector into corporatized units; more contract-based competitive provision; and greater emphasis on output controls.     

Evolutionary dynamics on infinite strategy spaces

Summary. The study of evolutionary dynamics was so far mainly restricted to finite strategy spaces. In this paper we show that this unsatisfying restriction is unnecessary. We specify a simple condition under which the continuous time replicator dynamics are well defined for the case of infinite strategy spaces. Furthermore, we provide new conditions for the stability of rest points and show that even strict equilibria may be unstable. Finally, we apply this general theory to a number of applications like the Nash demand game, the War of Attrition, linear-quadratic games, the harvest preemption game, and games with mixed strategies. Received: June 25, 1999; revised version: January 31, 2000     

The Impact of Consumers’ Need for Uniqueness and Nationality on Generation Y's Retail Patronage Behaviors: Investigating American and Taiwanese Consumers

ABSTRACT

Generation Y (Gen Y) consumers are now one of the most influential buying segments in U.S. history. This article empirically assesses the extent to which American Gen Y consumers and same-aged Taiwanese consumers’ need for uniqueness serves as a meaningful discriminant across retail patronage behaviors for branded apparel products. Results indicate a great deal of similarity between the two cultures’ need for uniqueness. Empirical findings reveal that consumers’ need for uniqueness does influence retail patronage behaviors. The implications of the similarities and differences between American Gen Y consumers and their Taiwanese counterparts serve as potential managerial mechanisms for building and sustaining retail patronage in a globalization era.