Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*

The “coopetition” paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the accounting industry, small firms encounter coopetition when they align themselves with other independent firms to form accounting associations and networks (AANs). AANs are a type of interorganizational relationship (IOR) that provide opportunities for member firms to collaborate by sharing important resources such as expertise, best practices, and manpower. However, member firms also compete in the marketplace for clients and human capital, which incentivizes uncooperative and opportunistic behavior. If managed inadequately, coopetitive tensions can significantly hamper AAN benefits and may lead to IOR failure. Given the considerable longevity of AANs, we interview 42 high‐level accounting professionals to understand AANs' apparent successful management of these tensions. Leveraging coopetition and IOR theory, our analysis suggests that transactional mechanisms (contractual agreements, organizational structure, selection/monitoring processes) and relational mechanisms (trust, social ties, reciprocity) play key roles in encouraging healthy cooperation and competition among member firms. One of our main conclusions is that these mechanisms contribute to AAN success because they are leveraged comprehensively across each IOR life cycle phase, and they are mutually reinforcing, with transactional mechanisms providing the foundation to inspire confidence and encourage the development of relational mechanisms. Our research enriches existing accounting and coopetition literature, provides a new perspective for AANs, and responds to calls to understand key factors of IOR success.     

International tourism model for developing economies

This article considers international tourism as an open system consisting of four essential components: demand, marketing, transportation, and accomodation. It examines each component and its relationship to the system. The proposed international tourism model facilitates detection of positive and negative determinants of the system so that a relevant marketing strategy can be developed. The major strategies include a mass-marketing approach for public through tourism intermediaries, and a focused strategy requiring careful analysis of the target market and its needs for unique services. More specifically, the article suggests extensive market analysis with geographic concentration on present and potential tourist generating countries. The model is intended as a comprehensive frame for policy makers and practitioners to evaluate the advantages and disadvantages of international tourism.     

Competitor identification,perceived environmental uncertainty,and firm performance

To create a competitive advantage and generate superior performance, firms must first identify rivals. However, there is little understanding of how perceived environmental uncertainty affects competitor identification, why some firms are better at identifying domestic versus foreign rivals, or how competitor identification is related to firm performance. In this paper we theorize that perceived environmental uncertainty is an important antecedent of competitor identification; it influences how many competitors a firm identifies. Our theory also suggests that different firm characteristics influence domestic/foreign competitor identification and that there is an inverted‐U shaped relationship between under/overidentification of competitors and firm performance. Based on a large sample of Taiwanese firms, we find support for each of these ideas. Our study helps reinforce the importance of competitor identification for firm success. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Impact of responsive and proactive market orientation on SME performance: The moderating role of economic crisis perception

This study examines the relationship between market orientation (MO) and the performance of small and medium‐sized enterprises (SMEs) within the context of economic crisis. It distinguishes between two levels of MO: responsive market orientation (RMO) and proactive market orientation (PMO). Data were collected on a sample of 300 SME. Findings indicate that SMEs, confronted with an economic downturn, use a MO approach that is both proactive and responsive, and reveal the moderator effect of the SME manager's perception of an economic crisis on PMO/RMO–performance. Research and practical implications are discussed. © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

藤椒气调贮藏品质变化规律的研究

为了解气调贮藏环境条件下藤椒感官品质的变化情况,研究(2±1)℃贮藏温度和气调处理对贮藏过程中藤椒的色泽、气味、滋味、油腺和新鲜度的影响情况。结果表明:在(2±1)℃、相对湿度90%~95%,5%O_2+5%CO_2条件下,贮藏5 d内,感官几乎无变化,贮藏6 d藤椒油开始发黑,色泽有发黄变黑现象,新鲜度逐步开始下降,气味、滋味开始减弱。第10 d普遍出现发黑现象。第15 d全部出现发黑现象,完全失去商业价值。     

When Peer Recognition Backfires: The Impact of Peer Information on Subsequent Helping Behavior*

Peer recognition systems (PRS) have gained popularity in recent years as a means for organizations to promote employee helping behavior. However, there are theoretical reasons to believe that peer information that is publicly disclosed in PRS may reduce subsequent helping behavior, and I use an experiment to test my theory. Specifically, I examine a three-employee setting where an employee (the worker) receives no recognition for helping a coworker (the recognizer) but another coworker (the helper) does. I predict and find that the worker's willingness to subsequently help the recognizer/helper is lower when the worker perceives that the worker's initial help exceeds (vs. subceeds) the helper's. I also find that the worker's perception of fairness mediates the process, and the worker's willingness to help the recognizer has a spillover effect on the worker's willingness to help the helper. My study provides the first empirical evidence of the negative impact that PRS have on helping behavior.     

Beyond Stratification: The Emerging Class Structure in Rural Russia

Using survey data from Russian villages, this article examines the development of a rural class structure in postcommunist Russia. It is argued that as a result of market reforms, social and economic relations have evolved beyond stratification, and that, rather, a rural class structure is emerging. Five measures of an emerging class structure are posited: income stratification, land holdings, capital stock, class consciousness, and shared attitudes and values. Focusing on upper and lower income strata, significant differences are documented for each measure. The economic and political implications of the findings are discussed.     

Combining random sampling and census strategies - Justification of inclusion probabilities equal to 1

Very often values of a size variable are known for the elements of a population we want to sample. For example, the elements may be clusters, the size variable denoting the number of units in a cluster. Then, it is quite usual to base the selection of elements on inclusion probabilities which are proportionate to the size values. To estimate the total of all values of an unknown variable for the units in the population of interest (i.e. for the units contained in the clusters) we may use weights, e.g. inverse inclusion probabilities. We want to clarify these ideas by the minimax principle. Especially, we will show that the use of inclusion probabilities equal to 1 is recommendable for units with high values of the size measure. AMS Classification 2000: Primary 62D05. Secondary 62C20     

Conformity and diversity of accounting and financial reporting practices in Portuguese local government

Portuguese governmental accounting has evolved from essentially a cash‐based budgetary accounting system to an accrual‐based financial and cost accounting system. Evidence from financial reports shows a great level of diversity amongst municipalities' voluntary compliance with the new accounting rules. Using a sample of Portuguese municipalities in the year 2003 we calculate and analyse the levels of compliance with the practices required by law and document the diversity in compliance across municipalities. The differences across municipalities are explained by some fundamental factors: size, financial conditions, urban characteristics, and diffusion across neighbouring municipalities. We show an unexpected effect of size. Larger municipalities comply less with accounting standards. Organizational complexity, conservative practices, and aversion to change may explain this result. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.