Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised-process-tracing field study

Evaluation of organizational development (OD) interventions, especially with regard to gamma change, is criticalfor both OD practitioners and researchers. Yet how to assess gamma change has not been adequately resolved. An 18-month field study of an OD intervention was used to explore empirically two alternative procedures for assessing gamma change-namely the methods of Golembiewski, Billingsley and Yeager (1976b) as compared to a modification of the methods of Terborg, Howard, and Maxwell (1980). Results suggest important differences between the methods and these differences are explored in detail.

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Komplexität im Steuerrecht – Zentrale politökonomische Theorien im Lichte einer empirischen Ursachenforschung mit Hilfe von Process Tracing / Tax complexity in emergence – pivotal political-economic theories revisited in the light of a process tracing field study

ORDO ◽

10.1515/ordo-2013-0110 ◽

2013 ◽

Vol 64 (1) ◽

Author(s):

Markus Grottke ◽

Maximilian Kittl

Keyword(s):

Field Study ◽

Process Tracing ◽

Economic Theories ◽

Tax Complexity ◽

Political Economic

ZusammenfassungWir stellen die Resultate einer detaillierten Prozessstudie zu einem Gesetzgebungsprozess im Rahmen des in 2011 verabschiedeten Steuervereinfachungsgesetzes dar. Hierbei arbeiten wir zentrale Einflussfaktoren heraus, welche innerhalb des legislativen Prozesses Steuervereinfachung begünstigen oder aber ihr schaden. Wir vergleichen diesen Prozess mit zentralen politökonomischen Theorien zur Genese von Steuergesetzen und steuerlicher Komplexität. Der Vergleich zeigt auf, wie die Argumente, die den Theorien zugrunde liegen, im realen Gesetzgebungsprozess Einsatz finden. Zugleich werden weitere Faktoren als bedeutsam identifiziert, die bislang vernachlässigt wurden: der (verzerrende) Einfluss der Presse, unvollständige Information und ideologische Grabenkämpfe.

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Performance And Satisfaction Deteriorate: Effects Of The Removal Of A Pay Incentive

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v5i3.6348 ◽

2011 ◽

Vol 5 (3) ◽

pp. 47

Author(s):

Charles N. Greene

Keyword(s):

Field Study ◽

Employee Satisfaction ◽

The Other ◽

Control Group ◽

Incentive System ◽

Pay Systems ◽

Before And After ◽

Incentive Plan ◽

Analytical Procedures

This 14-month field study involving over 900 operative employees in two plants of the same company utilized a before-and-after design to investigate the effects of removal of a pay incentive. The only difference between the two plants was that tone was in the process of abandoning a pay incentive system (experimental condition) that was identical to the system that remained in the other (control group). Findings from both multivariate and univariate analytical procedures revealed significant declines in performance and comparable although sometimes counterbalancing effects on measures of employee satisfaction, turnover, and grievances after removal of the incentive plan. The findings suggest that management needs to reconsider continuation of the trend away from performance-contingent pay systems that is now so widespread at the operative level.

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Bulk standards for low-temperature biological x-ray microanalysis

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100111525 ◽

1984 ◽

Vol 42 ◽

pp. 282-283

Author(s):

P. Echlin ◽

M. McKoon ◽

E.S. Taylor ◽

C.E. Thomas ◽

K.L. Maloney ◽

...

Keyword(s):

Phase Separation ◽

Low Temperature ◽

Analytical Method ◽

Salt Solutions ◽

Absolute Concentration ◽

Cooling Process ◽

X Ray ◽

The Absolute ◽

Analytical Procedures ◽

Electrical Conductors

Although sections of frozen salt solutions have been used as standards for x-ray microanalysis, such solutions are less useful when analysed in the bulk form. They are poor thermal and electrical conductors and severe phase separation occurs during the cooling process. Following a suggestion by Whitecross et al we have made up a series of salt solutions containing a small amount of graphite to improve the sample conductivity. In addition, we have incorporated a polymer to ensure the formation of microcrystalline ice and a consequent homogenity of salt dispersion within the frozen matrix. The mixtures have been used to standardize the analytical procedures applied to frozen hydrated bulk specimens based on the peak/background analytical method and to measure the absolute concentration of elements in developing roots.

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Seminar and Field Study

Kappa Delta Pi Record ◽

10.1080/00228958.1966.10516624 ◽

1966 ◽

Vol 2 (4) ◽

pp. 146-146

Keyword(s):

Field Study

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Investigating the Unified Motive Scales

European Journal of Psychological Assessment ◽

10.1027/1015-5759/a000571 ◽

2020 ◽

pp. 1-5

Author(s):

Martin Bettschart ◽

Marcel Herrmann ◽

Benjamin M. Wolf ◽

Veronika Brandstätter

Keyword(s):

Field Study ◽

Predictive Validity ◽

Selection Process ◽

Police Department ◽

Longitudinal Field ◽

Explicit Motives ◽

Achievement Motive

Abstract. Explicit motives are well-studied in the field of personality and motivation psychology. However, the statistical overlap of different explicit motive measures is only moderate. As a consequence, the Unified Motive Scales (UMS; Schönbrodt & Gerstenberg, 2012 ) were developed to improve the measurement of explicit motives. The present longitudinal field study examined the predictive validity of the UMS achievement motive subscale. Applicants of a police department ( n = 168, Mage = 25.11, 53 females and 115 males) completed the UMS and their performance in the selection process was assessed. As expected, UMS achievement predicted success in the selection process. The findings provide first evidence for the predictive validity of UMS achievement in an applied setting.

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Employees’ Critical Thinking, Leaders’ Inspirational Motivation, and Voice Behavior

Journal of Personnel Psychology ◽

10.1027/1866-5888/a000193 ◽

2018 ◽

Vol 17 (1) ◽

pp. 33-41 ◽

Cited By ~ 4

Author(s):

Jing Jiang ◽

Ang Gao ◽

Baiyin Yang

Keyword(s):

Critical Thinking ◽

Field Study ◽

Voice Behavior ◽

Research And Practice ◽

Inspirational Motivation ◽

Positive Effect

Abstract. This study uses implicit voice theory to examine the influence of employees’ critical thinking and leaders’ inspirational motivation on employees’ voice behavior via voice efficacy. The results of a pretest of 302 employees using critical thinking questionnaires and a field study of 273 dyads of supervisors and their subordinates revealed that both employees’ critical thinking and leaders’ inspirational motivation had a positive effect on employees’ voice and that voice efficacy mediates the relationships among employees’ critical thinking, leaders’ inspirational motivation, and employees’ voice. Implications for research and practice are discussed.

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