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61.
This study examines the antecedents and consequences of both timing and content of idiosyncratic deals (i-deals) for attracting and retaining valuable employees. A resource exchange frame theorizes the influence pattern of personal individualism value, social skill, and perceived insider status on i-deals timing. Individualism and social skill are expected to relate to both ex ante and ex post i-deals; perceived insider status is anticipated to relate only to ex post i-deals. The frame also suggests that i-deals’ content and personal development relate primarily to relational and balanced psychological contracts; the other ex post i-deals, flexibility and workload reduction relate to transactional psychological contracts. The frame was tested with data collected from 289 Chinese employees in the telecommunication industry. 相似文献
62.
This study examined the emergence of corporate social responsibility (CSR) as a public issue over 25 years using a content analysis of two national news-papers and seven regional, geographically-dispersed newspapers in the U.S. The present study adopted a comprehensive definition encompassing all four CSR dimensions: economic, ethical, legal, and philanthropic. This study examined newspaper editorials, letters to the editor, op-ed columns, news analyses, and guest columns for three aspects: media attention, media prominence, and media valence. Results showed an increase in the number of opinion pieces covering CSR issues over the 25-year period. The prominence of each of the four CSR dimensions varied over time. Each of the four CSR dimensions had its moment of media prominence when it was more important than the other dimensions. The most prevalent valence of the opinion pieces was negative; the volume of negative pieces increased over the 25 years, whereas the number of opinions with positive, neutral, and mixed tones showed little change over time. The study concludes by tracing the implications of the role of the news media for business ethics research. 相似文献
63.
This paper provides an evaluation of the spinoff of a for-profit company from the American Institute of Certified Public Accountants (AICPA), a nonprofit professional association. The evaluation is based on a review of the literature on public policy issues surrounding organizational conversions from nonprofit to for-profit legal status. Many criticisms of this for-profit spinoff were voiced by professional leaders and accounting regulators, and we demonstrate that these criticisms are grounded in widely recognized policy principles relating to nonprofit conversions. The public policy issues raised by this study have implications for the governance of professional associations in all disciplines. 相似文献
64.
Economic growth has not always generated improvements in a population's health. Biological indicators of human well‐being, including stature, suggest the march to prosperity was not a steady one, and these biological indicators offer estimates of the health costs associated with modern economic growth. We employ an international data set to study the socioeconomic benefits and health costs associated with the transition to modern economic growth during the nineteenth century. We find that while the growth of GDP per capita had a positive impact on the stature of Western populations, prior to the mastery of the germ theory of disease, urbanization had a strong negative impact. 相似文献
65.
ABSTRACTHospitality management programs have commonly offered exclusive learning opportunities to talented students in order to keep “brains” in the industry. While academic performance indices are often used to identify “brains” in the education sector, scant research has empirically examined whether “brains” are intended to stay in the industry. This study surveyed 304 hospitality management students and examined the relationships between their career-goal related factors and academic performance. Findings indicate that career goal and positive job valence toward the hospitality industry are significantly related to academic performance. The results of this study contribute to the limited literature on the relationship between career goal and academic performance. 相似文献
66.
Based on the random coefficient model, Vasicek's static Bayesian beta coefficient adjustment model is extended to a dynamic model. It is shown that the time-varying security beta model can be used to identify and resolve the existence of nonstationary (weak stationary) beta coefficient over time. The implication of a random beta coefficient on th standard Bayesian adjustment is also explored. The usefulness of employing time-varying security beta estimates in forecasting the future beta in terms of Box and Jenkins' ARIMA model is also empirically demonstrated. 相似文献
67.
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69.
This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived
Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has
led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe
less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling
for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant
impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs
in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling
for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions.
Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR
scale.
William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary
research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His
publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice &
Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business
Ethics; Journal of Accountancy; and The CPA Journal.
Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University
of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate
social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding.
Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others.
Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research
interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She
has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems. 相似文献
70.
Based on the extant literature on the cultural/subcultural differences in socialization goals and parental practices in the childrearing process, this study compares Chinese–Canadian and Caucasian–Canadian families with respect to three issues central to consumer socialization – family communication patterns, children's consumer decision-making styles, and children's influence in family purchase decisions. Some significant results include: (1) Chinese–Canadian children perceived both of their parents as more socio-oriented than Caucasian–Canadian children perceived theirs whereas no significant between-group difference was found on the perceived level of concept-orientation for either parent; (2) Chinese–Canadian children, relative to their Caucasian–Canadian counterparts, exhibited more utilitarian and confused-by-overchoice consumer decision-making orientations but less social/conspicuous and impulsive orientations; and (3) Chinese–Canadian children exercised greater purchase influence than their Caucasian–Canadian counterparts for the adolescent ‘convenience’ product category but no difference was found for the adolescent ‘durable’ product category. 相似文献