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431.
《The British Accounting Review》2022,54(5):101055
Foucault-oriented research has since long argued that the proliferation of performance measurement systems (PMSs) within academia threatens perceived researcher autonomy and identity through normalization and stigmatization of deviants. The theoretical model developed in this study nuances these claims by suggesting that effects of PMSs will differ depending on whether they are enacted as important for superiors (vertical control), colleagues (horizontal control), the researchers themselves (self control), and how they are constructed by these very systems. Overall, the structural equation modelling analyses conducted on questionnaire data from some 700 Swedish researchers strongly confirm the model developed. Specifically, they show that PMSs enacted as a vertical form of control indeed threatens perceived autonomy and identity, and that horizontal control in the form of publish and peer pressure among colleagues works as a mediating mechanism which strengthens these effects. However, our analyses also show that when PMSs are enacted as important means of self control, this in fact increases perceptions of autonomy and reduces feelings of identity threat. We also find that the extent to which these systems construct researchers as high-performing is an important antecedent explaining how come they can be enacted in so different ways, and the effects thereof. 相似文献
432.
《Socio》2023
As gender discrimination in academia is still far from being resolved, the recent debate focuses on the policies that can be adopted to increase gender balance in university systems. We construct a virtual academia—scaling down Italian academia in 2019—and simulate the evolution of its gender composition using an agent-based model that considers the complex nature of gender discrimination. Our findings show that, despite the rhetoric of meritocracy, a one-hundred-year period would not be enough to close the gender gap, even assuming that female researchers have the same scientific productivity as their male colleagues. To achieve more gender equality, universities should implement a set of policies that includes maternity bonuses in the evaluation of the CVs of female candidates for promotion, rules for a more gender balanced composition of the committees evaluating candidates for promotion, and gender quotas in promotions to full professorships. The gender gap in the Italian academia will close only when all these policies are introduced simultaneously. 相似文献
433.
In this research, we address Name your own price (NYOP) as a mechanism to offer products with transparent, rather than opaque, quality levels. We compare posted price (PP) and NYOP in a product line design problem from a firm’s viewpoint. We first consider the firm offering two vertically differentiated products that each can be priced by NYOP or PP. The quality level of products is considered either as a decision variable or as a fixed predetermined value for the firm. A customer correspondingly decides which product to purchase and if applicable, the bid at NYOP. We characterize both the customer’s and the firm’s decisions under four possible pricing scenarios. The results show that, it is most profitable for the firm to use PP for both products. We then consider if each product is offered by a competitive firm, where quality levels might again be decision variables or fixed. Results show that both competitive firms prefer PP to NYOP when they can create quality differentiation. The firm that offers the product with a lower quality level prefers PP to NYOP for all combinations of fixed quality levels as well. The other firm, with a higher quality level, also usually prefers PP to NYOP; However, it can be better off using NYOP when fixed quality levels are large and close enough to each other. In this case, the preference of NYOP over PP increases as customers’ willingness to pay enhances. 相似文献
434.
《China Journal of Accounting Research》2023,16(1):100293
We test whether differences in the background characteristics of firms’ chairperson and CEO can reduce management agency costs. We find that when the chairperson is older, has a higher level of education, and has more overseas experience than the CEO, the management agency costs will be lower. A series of robustness tests do not change our conclusions. In further analysis, we find that the negative relationship between the two is more significant for SOEs or firms experiencing fierce market competition. Finally, we also find that the chairman-CEO’s vertical dyad background characteristics differences can help to improve firm performance. Our study provides theoretical and practical implications for companies on how to best configure their top management team. 相似文献