Getting the Floor: Motive-Consistent Strategy and Individual Outcomes in Multi-Party Negotiations

Social motives influence negotiators actions and reactions. In this study we proposed that social motives moderate the relationship between persistence in the use of integrative or distributive negotiation strategy and individual outcomes in 33 four-person mixed-motive negotiations. Cooperative negotiators who persisted in using integrative strategy achieved higher outcomes than those who did not persist. Persistence in the use of integrative strategy did not pay off for individualistic negotiators in this multi-party setting. We theorized that this pattern of results was due to cooperative and individualistic negotiators using strategy differently. We found that cooperative negotiators used more motive-consistent integrative strategy and less motive-inconsistent distributive strategy than individualistic negotiators, whose pattern of strategy use was consistent with their self-interested motives, providing evidence for our motive consistency theory.     

Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions.Jeffrey R. Cohen is Assistant Professor of Accounting at Boston College. He is a CMA and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences, The Organizational Behavior Teaching Review, andThe International Journal of Accounting. His work on ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an MBA and DBA and an M.Ed. She is a CMA and serves on the editorial board ofIssues in Accounting Education. Her articles have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, The Organizational Behavior Teaching Review, andThe International Journal of Accounting.David J. Sharp is Assistant Professor of Accounting at the University of Western Ontario. He received his Ph.D. and M.Sc. He is an ACMA and serves on the editorial board ofJournal of International Accounting Auditing and Taxation. His articles have appeared in theMidland Corporate Finance Journal, Sloan Management Review, andThe International Journal of Accounting.     

我国第三产业就业增长难度加大--从我国第三产业结构偏离度的演变轨迹及国际比较看我国第三产业的就业增长

本文从产业结构偏离度的角度分析了我国第三产业就业增长的轨迹.认为从1952-2001年,我国第三产业就业吸纳空间经历了高空间期、空间下降期、空间进一步缩小期三个时期.目前我国第三产业结构偏离度已经超过国际标准模式的水平,第三产业吸纳就业的空间相对较小,如果没有新的服务需求出现,第三产业进一步吸纳就业的能力难以提高.为了提高第三产业就业吸纳能力,提出8点政策建议.     

Comments on “time of consumption and the time of consumption: Consumer society and the ‘end’ of history”

The essay expounds upon the “problem” of time and its relation to history within the context of consumer culture. Beginning with the premise that consumer culture can be regarded as both the time of image consumption and the image of time consumption (from Debord 1983), the author goes on at length to discuss the concept of time in its three dimensions and then to relate briefly, the implications for the study of history. What follows is a short summary of the author's argument and then a reaction to it based on the idea of liberation.     

Exploring the debate on short-termism: a theoretical and empirical analysis

The debate on short-termism has focused on the economic factors of capital markets and performance measurement systems. Laverty (1996) has advocated the inclusion of individual and organizational dimensions to extend the debate. We reorient Laverty's extended debate by drawing upon a broad management and accounting literature and thereby develop testable theoretical explanations of short-termism. The resulting hypotheses are tested in a telecommunications company. Our findings provide support for Laverty's (1996) argument that individual and organizational factors are important determinants of short-termism. Copyright © 2007 John Wiley & Sons, Ltd.     

宁波市民营企业产权结构分析

本文以浙江省宁波市296家民营企业的调查数据为依据,用多个计量模型来检验家族企业中产权结构和企业绩效之间的关系。我们发现,企业绩效与管理层及最大股东的股份额密切相关,却与包括单个最大股东和其家庭成员在内的家庭股份份额无显著相关性。本文结果说明,即使是在市场机制尚不成熟的环境下,内生产权理论的结论也基本适用。但家庭股份份额却对企业绩效没有显著影响这一结果说明,需要对家族企业的产权结构的变化做进一步的研究。     

Emerging amenity landscapes: Invasive weeds and land subdivision in rural Australia

Throughout history non-native invasive species have created environmental, economic, and social problems. Technological change, trade, and land system change are among the key factors in their spread and intensification. A recent global phenomenon holds the potential to exacerbate the invasive species problem: amenity migration, the subdivision of farm and grazing land, and the introduction of alternative land uses and management regimes by new rural residents. An Australian case study explores the subdivision of fine wool sheep ranches, the arrival of amenity migrants, and the impact on the management of one of the country's worst weeds, serrated tussock (Nassella trichotoma). Interviews with property owners, government officials, and members of the community-based conservation group, Landcare, expose cultural, institutional, and economic barriers to the control of the invasive grass. As the subdivision process leads to smaller properties and higher population densities it holds the potential to improve management of serrated tussock if the result is fewer livestock and more people to chemically and mechanically control the grass. But roughly 65% of the newcomers are part-time residents and absenteeism tends to result in weak efforts to manage the weed. In addition, regardless of their full-time/part-time status, most of the newcomers are ‘amenity” landholders whose cultural context and ideas about land and nature is diverse, and who do not seek their primary income from the land. Much of rural Australia now contains amenity landscapes, with weakened social capital, and a reduced capacity to coordinate a response to regional-scale environmental problems.     

Opportunistic hiring and employee fit

Most research on selection processes and organizational fit deals with existing, unfilled positions where expectations and tasks are known and measurable. This article instead evaluates the reasons, processes, and implications of opportunistic hiring—hiring employees before their jobs exist. Examples from an exploratory study show how “fit” factors into selection decisions. A typology is offered along the dimensions of whether opportunistic hiring is used to meet immediate or anticipated needs and the extent to which these needs are articulated prior to selection. © 2005 Wiley Periodicals, Inc.     

为西电东送培养年轻干部

我公司在国家西电东送战略中,经过几年建设,已形成"两交一直"的送电通道.2000年为广东送电73.6亿千瓦时,2001年计划送电108亿千瓦时,为广东的发展做出了重大的贡献.在实现跨越式发展的过程中,公司从培养、选拔、使用、教育、管理、考核、激励、监督等八个方面加强年轻干部的培养,使一大批优秀年轻干部脱颖而出.其中:1名被提拔为公司副总经理、1名被提拔交流到广西电力公司任副总经理、13名被确定为公司后备干部;56名先后被提拔为厂处级干部.