Comercio y trabajo a la luz del pluralismo del Órgano de Apelación de la OMC

Los Acuerdos de la Organización Mundial del Comercio (OMC) pueden limitar la capacidad de sus Estados Miembros para reaccionar ante violaciones de los derechos y normas (internacionales) del trabajo tanto en su territorio como en el extranjero. Se expone aquí cómo el Órgano de Apelación de la OMC ha interpretado esos Acuerdos con un enfoque «pluralista», preservando el derecho de los Miembros a legislar, ampliando el alcance de las excepciones generales y atenuando los efectos desreguladores de ciertas disposiciones. Numerosas medidas de protección del trabajo podrían pues ser compatibles con las obligaciones de no discriminación del derecho mercantil internacional.     

Measuring Purchasing Groups Performance in the Health Care sector

For many decades, governments in Western countries have attempted to control health costs. One of the strategies used is through purchasing groups, since consolidated needs generate additional savings. Although various aspects of purchasing groups have been studied, performance measurement has been neglected; due to the lack of proper measures, tensions between the purchasing group and its members can't be addressed with more objective information. However, appropriate performance indicators are considered a prerequisite to successful collaboration. Using the in‐depth case of a Canadian purchasing group in the health care sector, this article suggests a set of performance indicators to measure results considering dimensions of the purchasing process and the interactions between the purchasing group and its members (who are also its customers). © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

Are Business Students Prepared for the World of Business? Self‐interest,Conformity and Conflict Styles

While conflict management is a central capability in the business world, it gets relatively little attention in most business schools. In a study of undergraduate and graduate students at a Canadian university, we investigate the roles personal values play in the relationship between majoring in business and students' conflict management propensities. We find that business students hold more narrowly self‐interested, as well as more conformist and traditionalist, values than students in other disciplines, with the implication that business students may be more prone to conflict avoidance and less likely than other students to engage with conflict collaboratively. We discuss both self‐selection and socialization as possible explanations, and the implication this has for business education and curriculum development.     

Impact of Network Position and Knowledge Diversity on Knowledge Creation: The Empirical Setting of Research Communities

We examined the role of network position and knowledge diversity as related to new knowledge creation within a network of 239 academics from business administration departments at four universities. Analyses of their 1,827 publications involving 1,541 coauthors between 1986 and 2008 revealed an inverse U‐shaped relationship between network centrality and knowledge creation. Moreover, knowledge diversity positively moderated the association between centrality and the quality of the knowledge created, but negatively moderated the centrality‐knowledge quantity relationship. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd.     

How Well Do Owner–Managers Forecast Potential Future Bankruptcy? Assessing Fear of Failure Using Employment Insurance for SMEs

The literature so far has not addressed how owner–managers deal with the risks associated with potential future bankruptcy. We propose here a new way to assess the fear of failure experienced by SME owner–managers and examine whether these risks are being anticipated accurately, by focusing on the benefits to be gained from French unemployment insurance. We compare the valuation of the benefits of the unemployment insurance scheme for the two populations of insured and uninsured owner–managers after matching. We rely on matching procedures and a five‐step protocol. Our results show that owner–managers' awareness of possible future problems increases when becoming insured and after experiencing a failure, suggesting some business failure myopia in this population. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

Tres escenarios para el futuro del trabajo

Tras pasar revista a la evolución del concepto de trabajo a lo largo de la historia y a las diferentes acepciones que se han dado al término en el curso de los siglos, la autora analiza la relación que mantienen los europeos con ese valor, así como el impacto en el trabajo y el empleo del actual discurso en boga sobre la revolución tecnológica y sus consecuencias «ineluctables». A continuación, considera el futuro del trabajo a la luz de tres escenarios, a saber, el «desmantelamiento del derecho del trabajo», la «revolución tecnológica» (que postula el fin del empleo debido a la automatización) y la «reconversión ecológica», último modelo compatible no solo con el imperativo medioambiental, sino también con las expectativas asociadas al trabajo y el empleo.     

Leaning Tower of Pizza: A Business Start‐up

The following take‐out pizzeria restaurant simulation highlights the information sources that an entrepreneur can use to prepare a cash budget and financial forecast for a new business venture. Based on the information contained in this simulation, students make a capital budgeting decision and prepare pro forma financial statements.     

Does the origin of a succession CEO matter in the market value of innovation? Disentangling the origin of internal CEOs

This study complements previous research regarding CEO origin and family businesses by incorporating upper echelons theory with the perspective of family effect as well as disentangling CEO origin to provide a better understanding of how external, unrelated internal, and family succession CEOs affect innovation performance. We further reveal how a family founder helps improve the value of innovations undertaken by family heirs. The results show that firms with unrelated internal succession CEOs experience higher (lower) stock market reactions to innovation announcements than those with family (external) succession CEOs. Founders serving on the board reduce the negative effect between family heirs and innovation performance. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*

We present experimental evidence suggesting that critical audit matter (CAM) disclosures in the auditor's report involving areas of high measurement uncertainty forewarn users of misstatement risk. Specifically, in our first study with MBA students, financial analysts, and attorneys, we find that CAMs (i) lower premisstatement assessments of confidence in the financial statement area disclosed as a CAM, and (ii) lower assessments of auditor responsibility for a subsequently revealed misstatement in a CAM-related area. In our second study with student participants proxying as mock jurors, we find that the responsibility-mitigating effect of CAM disclosure is driven by CAM disclosures involving measurement uncertainty, as opposed to CAM disclosures involving categorical determinations. Combined, our findings help reconcile mixed evidence from prior research, supporting the view that the forewarning effect of CAM disclosures involving measurement uncertainty could mitigate perceived auditor responsibility for CAM-related material misstatements.     

El trabajo y las normas internacionales de contabilidad. Una cuestión de justicia social

Como garante internacional de la justicia social, la OIT se enfrenta a una revolución contable que ha culminado con la formulación de las Normas Internacionales de Contabilidad (NIC-NIIF). Antiguamente, la contabilidad medía la economía en relación con las capacidades y responsabilidades de los trabajadores y de sus empleadores. Hoy las NIC-NIIF han perdido el sentido de la medida del trabajo y de la empresa al tomar esta como una entidad cibernética capaz de reorganizarse indefinidamente a costa de infinitas desigualdades. El autor señala las incoherencias de este modelo y demuestra la necesidad de restituir el valor contable del trabajo.