Employee emotions during organizational change—Towards a new research agenda

In this research note, we address the role of employee emotions during organizational change processes. While prior studies have examined emotions during a single change, such research analyzes emotions and change as snapshot events. In addition, we lack sufficient knowledge of the role of employee emotions during repeated changes, despite the evidence that organizations increasingly need to adapt to dynamic environments. We address these shortcomings and offer a research agenda on emotions during change, which incorporates the so far neglected view of emotions as processes that unfold during and across organizational changes. Specifically, we illustrate the role of employee emotions during sequential and simultaneous changes and offer six suggestions for future research on emotions in such contexts.     

Eine Bemerkung über das Verhalten der Verbesserungen und ein neuer Vorschlag zur Gewichtung der Meßwerte bei Ausgleichung bedingter direkter Beobachtungen

Metrika - Bei der Ausgleichung bedingter direkter Beobachtungen nach der Methode vonGauß ist es üblich, die Gewichtsreziproken gleich den Varianzen der Messungen zu setzen. Die...     

Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value

This study investigates how integrated reporting (IR) creates value for investors. It examines how providers of financial capital benefit from an improved firm information environment provided by IR. Specifically, this study investigates the effect of voluntary IR disclosure on analyst earnings forecast accuracy as well as on firm value. To do so, we use an international sample of 167 listed companies that voluntarily publish an integrated report. Our analysis shows no significant effect of a voluntary IR publication on analyst earnings forecast accuracy and no significant effect on firm value. We thus do not find evidence for the fulfillment of IR's promises regarding improved information environment and value creation of voluntary adopters. We conclude that such companies might already have a relatively high level of transparency leading to an absent additional effect of IR disclosure. Positive effects of IR appear to be more relevant in environments where IR is mandatory.     

Are case studies more than sophisticated storytelling?: Methodological problems of qualitative empirical research mainly based on semi-structured interviews

Qualitative empirical research and case studies have, like any other scientific method, their strengths and weaknesses. But how valid are the findings stemming from such research, particularly when they are base on data gained from interviews? This paper primarily deals with the methodological problems throughout the whole research process. Areas of concerns are: (1) before collecting data and during the whole research process, (2) the process of collecting data, (3) internal validity and making sense of data, (4) external validity of the data and findings, (5) relation between the findings and social sciences as well as social practice. The analysis will reveal a mixed picture concerning the scientific value of qualitative case studies. There is some good news. There is more methodological freedom and room for creativity in qualitative research than it seems at first glance. On the other hand there is a need for a greater methodological awareness particularly concerning possible downsides of subjectivity, the generalisation of the findings, conscious and unconscious biases, influences of dominant ideologies and mainstream thinking. Above all, there is a great need for rational critique. There is great need for a more critical attitude towards (basic) assumptions—particularly, to challenge, question and criticise literally everything systematically and permanently and to put the findings sufficiently in relation to the wider historical context, i.e. epochal ideologies and societal structures. Social science research has to contribute much more to the discussion of values, interests, and ideologies that shape current and future social practices.