A multilevel perspective on the relationship between interpersonal justice and negative feedback‐seeking behaviour

Drawing on social information processing theory, this study uses a multilevel design to integrate the literature on organizational justice with the literature on feedback‐seeking behaviour. Results from a laboratory study with data involving 690 employees showed that individual‐level interpersonal justice was related to employee negative feedback‐seeking behaviour (NFSB) via the mediation of trust in the supervisor. Multilevel analysis of the follow‐up field study with data involving 390 employees from 46 teams confirmed the findings of the laboratory study and indicated that team‐level interpersonal justice was associated with NFSB through a supportive climate. Also, team‐level supervisor support climate was positively related to individual‐level trust in the supervisor. The paper discusses managerial implications of these findings and suggests directions for future research. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.     

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*

This study adopts a two‐step approach to highlight the disclosure quality channel that drives economic consequences of IFRS adoption. This approach helps address the identification challenge noted by prior research and offers direct evidence on the role of disclosure quality. In the first step, we document the impact of the IFRS mandate on changes in disclosure quality proxied by the granularity of line item disclosure in financial statements. We find that IFRS‐adopting firms provide more disaggregated information upon IFRS adoption, such as more granular disclosure of intangible assets and long‐term investments on the balance sheet and greater disaggregation of depreciation, amortization, and nonoperating income items on the income statement. In the second step, we link the observed disclosure changes to the benefits and costs of IFRS adoption. We show that greater disaggregated information due to IFRS adoption enhances market liquidity and decreases information asymmetry, but does not affect audit fees differentially. Our evidence has implications for standard setters as they evaluate cost‐benefit trade‐offs when considering disclosure changes in the future.     

Measuring transfer of training: Review and implications for future research

Research on transfer of training (training transfer) has flourished in recent years. Given the absence so far of any comprehensive review of the various transfer measurement instruments used, a systematic review of research to date was performed. Three main findings emerged from the 51 studies reviewed: (1) there is a divergence between the definitions of transfer described in the studies and the concept of transfer reflected in the measurement instruments; (2) there are many different kinds of measurement instruments; and (3) scant information has been published on the parameters of the training whose transfer is being measured. In light of these findings, a research agenda is proposed for evaluating training transfer.     

The commercialization of academic outputs in the administrative sciences: A multiple‐case study in a university‐based business school

Technology transfer, and its focus on research commercialization, is gaining popularity in all academic fields as a way to better demonstrate universities' external impacts. We conducted a multiple case‐study of three commercialization projects in Organizational Development, Information Technology, and Marketing, which took place in a university business school. We explored to what extent the technology transfer model of commercializing academic outputs could apply in business schools. We also examined its potential value compared to other ways of sharing academic expertise. Although the technology transfer approach appears to work, the three projects exhibited crucial characteristics that markedly differ from traditional technology transfer. Compared to other forms of knowledge uses, what makes research commercialization so attractive is that it is readily observable and traceable. However, it raises some fundamental questions about knowledge production and its use. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Sistemas de jubilación y reformas de los regímenes de pensiones en Malasia

Se evalúan en este artículo los problemas actuales de los sistemas de jubilación malasios y las reformas emprendidas recientemente. Se analizan y comparan los modelos de regímenes de pensiones de la OIT, el Banco Mundial y la Geneva Association, generando un marco conceptual para el diseño y la reforma de regímenes de pensiones. A continuación se utiliza este marco para evaluar las reformas emprendidas en Malasia y sus ventajas e inconvenientes para los trabajadores. Los autores concluyen con recomendaciones para reformas futuras.     

Strategic orientation and new product performance: The roles of technological capability

Although prior research has examined the linkage between strategic orientation and new product performance, existing empirical evidence suggests exploration of the effects of a firm's internal factors on this linkage is required. This study aims to fill the marketing literature gap by addressing how technological capability moderates the strategic orientation‐new product performance relationship. This study measures new product performance as a two‐dimensional construct to avoid the oversimplified bias. Research hypotheses are tested using a sample of 121 information system product projects and a hierarchical regression approach is utilized. Results show that (a) technological capability strengthens the market orientation‐performance relationship and (b) technological capability affects the financial performance effects of market and technology orientations via market performance. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.     

¿Cómo afecta la desreglamentación a la productividad laboral? Análisis con datos de panel de 20 países de la OCDE (1960–2004)

Mediante regresiones exhaustivas con datos de panel de 20 países de la OCDE (1960–2004) los autores observan que la desreglamentación ralentiza el crecimiento salarial y disminuye la participación salarial en la renta nacional, y ello reduce significativamente el crecimiento de la productividad laboral, lo cual no se explica por la entrada en el mercado de trabajadores de baja productividad, como mantiene la OCDE. El despido flexible y una rotación laboral mayor obstaculizarán la acumulación de conocimientos en las empresas debilitando el proceso de rutinización de la innovación. El análisis no valida las leyes de Baumol y de Verdoorn en este contexto.     

Evolución de la reglamentación laboral y de las condiciones de trabajo en China. Visión retrospectiva y retos

La fuerza económica mundial de China reside en su capacidad manufacturera, gracias a una mano de obra disciplinada y calificada, cuya remuneración es, sin embargo, relativamente baja. Esto explica tanto los crecientes conflictos laborales como las iniciativas normativas estatales en respuesta. En la presente introducción, los coordinadores de este número monográfico contextualizan los demás artículos respecto de los debates generales sobre reglamentación laboral de la producción mundial –concretamente sobre la regulación vinculante y no vinculante–, y de la evolución del mercado de trabajo, la reglamentación laboral, las condiciones de trabajo y las relaciones laborales en China en el último decenio. Concluyen con propuestas para futuras investigaciones.     

La OIT y el derecho de huelga

En junio de 2012, el Grupo de los Empleadores de la Conferencia Internacional del Trabajo cuestionó el principio, hasta entonces aceptado por todos, de que el derecho de huelga esté protegido en virtud del Convenio sobre la libertad sindical y la protección del derecho de sindicación, 1948 (núm. 87). La autora analiza los textos fundamentales de la OIT, los debates sobre el Convenio y sobre el establecimiento del sistema de control de la Organización y su contexto histórico, demostrando que desde la Conferencia de Paz de París los mandantes de la OIT reconocen un derecho positivo de huelga, indisoluble de la libertad sindical, de la cual es corolario.     

The business of blacklisting

The omission of ideology from managerial discourse leaves unacknowledged the dominant influences that shape patterns of thinking and acting. The Cold War offers one such framework for analyzing the intersection of management and ideology. Specifically, the anti‐Communist blacklist in the United States offers a rich opportunity to explore the actions of business leaders and to test the assumptions on which those actions were based. Businessmen played a key role in creating and supporting the blacklist. This study suggests that enforcers of the blacklist distorted the nature of public response. The evidence suggests that businessmen were responding from an ideological rather than a pragmatic position and that, from a pragmatic perspective, they might have been well advised to ignore the blacklisters. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.