Differences in the Role of Job-Relevant Information in the Budget Participation-Performance Relationship among U.S. and Mexican Managers: A Question of Culture or Communication

2007 ◽  
Vol 19 (1) ◽  
pp. 105-136 ◽  
Author(s):  
Maria A. Leach-López ◽  
William W. Stammerjohan ◽  
Frances M. McNair
Keyword(s):  
Relevant Information ◽  
Path Model ◽  
Psychic Distance ◽  
Direct Effects ◽  
Information Communication ◽  
Participative Budgeting ◽  
And Performance ◽  
Parent Companies ◽  
The U.S

This study extends the stream of participative budgeting literature and, specifically, the work of Frucot and Shearon (1991). This study employs an expanded version of the path model introduced to this literature by Kren (1992) to examine and compare the budget participation-performance relationship for U.S. and Mexican mid-level managers. The expanded path model allows the examination of both the direct effects of budget participation on performance and the indirect effects of budget participation on performance that run through job satisfaction and job-relevant information. The primary findings of this study are that while there are strong associations between budget participation and performance for both U.S. managers working in the U.S. and Mexican managers working for U.S.-controlled maquiladoras in Mexico, the causal mechanisms connecting budget participation to performance are quite different between these two groups. The information-communication aspect of the budget participation-performance relationship is much stronger among our Mexican managers and strongest among our Mexican managers who may face the greatest psychic distance from their U.S. parent companies: those who are not bilingual, and/or those who are supervised by U.S. nationals.

scholarly journals Promoting creativity and innovation: expected and unexpected consequences

2019 ◽  
Vol 13 (3) ◽  
pp. 296-310 ◽  
Author(s):  
Thi Hong Nguyen ◽  
Angelina Nhat-Hanh Le
Keyword(s):  
Unethical Behavior ◽  
Structural Equation ◽  
Path Model ◽  
Equation Modeling ◽  
Task Characteristics ◽  
Content Type ◽  
And Performance ◽  
Creativity And Innovation ◽  
Unexpected Consequences

Purpose The paper aims to explore the role of climate for creativity and innovation as the situational variable to lead to both expected and unexpected consequences (e.g. performance and unethical behavior), by discovering the relationships among task characteristics (e.g. difficulty, clarity and performance pressure), individual psychological aspects (e.g. mindfulness and self-justification) and work environmental conditions (e.g. peer behavior and climate for creativity and innovation). In this study, task characteristics are proposed to positively associate with unethical behavior via mindfulness. Moreover, climate for creativity and innovation is proposed to moderate the relationship between self-justification and unethical behavior. Finally, unethical behavior is predicted to positively influence on performance. Design/methodology/approach Data were collected from the sample of salespeople, who are working for variety of companies in Vietnam. Partial least squares structural equation modeling (PLS-SEM) and SmartPLS 3 are implemented to test the path model. Findings Emphasizing both bright and dark sides of promoting creativity and innovation, the study highlights the role of climate for creativity and innovation in strengthening the positive relationship between self-justification and unethical behavior. In turn, unethical behavior positively influences performance. Further, the findings indicate that mindfulness contributes in explaining unconscious unethical behavior. Originality/value Exploring the relationships among climate for creativity and innovation, unethical behavior and performance, this paper contributes for deeper understanding of variety aspects of innovation. Demands for an intelligent management in modern workplaces are suggested.

scholarly journals A Reexamination of Earnings Persistence on the Incremental Value Relevance of Earnings Levels and Earnings Changes

2018 ◽  
Vol 8 (2) ◽  
pp. 126
Author(s):  
Simon Yang
Keyword(s):  
Stock Market ◽  
Stock Returns ◽  
Value Relevance ◽  
Relevant Information ◽  
Earnings Persistence ◽  
Incremental Value ◽  
Complementary Value ◽  
The U.S

This study reexaminesthe role of earnings persistence as to understand the incremental value relevance of earnings levels and earnings changes in explaining stock returns in the stock market of U.S. The results show that earnings levels and earnings changes together provide the higher value relevant information than each earnings variable alone in explaining stock returns. An increase in earnings persistence, approximated by different time-serial and firm-specific measures, puts more (less) value relevant weight on earning changes (levels). However, the complementary value relevance between earnings levels and earnings changes is somehow weak, implying that a possibly deteriorating valuation role for earnings levels and earnings changes may occur in the recent years for the U.S. stock market.

scholarly journals Performance implications of export assistance: the mediating role of export entrepreneurship

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anisur R. Faroque ◽  
Olli Kuivalainen ◽  
Jashim Uddin Ahmed ◽  
Mahabubur Rahman ◽  
Hiran Roy ◽  
...  
Keyword(s):  
Export Performance ◽  
Negative Influence ◽  
Direct Effects ◽  
Government Assistance ◽  
Content Type ◽  
Mediating Role ◽  
Governmental Agencies ◽  
And Performance ◽  
Export Assistance

PurposeAlthough both institutional export assistance and entrepreneurial orientation (EO) contribute separately and positively to export performance, the interplay between them has received little attention. This study examines the role of international EO in deriving performance benefits from governmental and nongovernmental export assistance.Design/methodology/approachIn this longitudinal study, two surveys were administered at two different times: In 2011, 705 Bangladeshi apparel exporters were surveyed, and in 2019, a subsequent survey of 198 firms in multiple industries was conducted. The aim of the surveys was to assess the relationships between governmental and nongovernmental assistance, EO and export performance.FindingsThe results of the first survey show that, while nongovernmental assistance influences performance directly and via EO, governmental assistance has only direct effects. Furthermore, the negative influence of government assistance on EO reduces the total effects and renders them nonsignificant. The results of the second survey demonstrate that government EPPs have both direct and indirect positive and significant effects on market performance, indicating a partial mediation, whereas quasi-governmental assistance has positive and significant direct effects as well as negative but nonsignificant indirect effects. Nongovernmental EPPs have both direct and indirect significant effects on international performance, indicating a partial mediation.Research limitations/implicationsThe study has important implications for researchers studying export assistance and its impact on firm performance. Instead of adopting a parochial view of government assistance, this study categorizes such assistance into three types – government, quasi-government and nongovernment. Furthermore, this study bridges the export assistance and international entrepreneurship literature by including EO.Practical implicationsEntrepreneurs must emphasize the use of government assistance in order to enhance export performance. However, to promote both entrepreneurship and performance, they must emphasize nongovernment assistance. Exporters should also capitalize on the assistance extended by various quasi-governmental agencies to bolster export performance.Originality/valueGiven the performance advantage of export assistance, this study highlights the contribution of the private sector in promoting export entrepreneurship while shedding light on the pernicious role of (quasi-)governmental assistance in export entrepreneurship.

19. Corporate transparency

Company Law ◽  
2019 ◽  
pp. 522-571
Author(s):  
Lee Roach
Keyword(s):  
Relevant Information ◽  
Annual Reports ◽  
Private Companies ◽  
Corporate Transparency ◽  
Central Register ◽  
Parent Companies ◽  
Disclosure Obligations ◽  
Individual Accounts

This chapter describes the UK's corporate transparency regime, including the statutory registers, the annual accounts and reports, the role of the auditor, and other notable disclosure obligations. Companies are required to keep a number of statutory registers, but private companies may instead elect to have Companies House keep the relevant information on its central register. Meanwhile, all companies are generally required to prepare accounts for each financial year, and these are known as ‘individual accounts’. Parent companies, in addition to preparing individual accounts, must also prepare group accounts. The annual reports consist of the strategic report, the directors' report, the auditor's report, and the directors' remuneration report. The role of a statutory auditor, which must be independent of the company, is to report on whether the company's accounts represent a fair and true view of the company's finances.

“Treated neither with Respect nor with Dignity”

2020 ◽  
pp. 19-40
Author(s):  
Eithne Luibhéid
Keyword(s):  
United States ◽  
Political Economy ◽  
Queer Theory ◽  
Performance Studies ◽  
The United States ◽  
African Refugees ◽  
Political Model ◽  
And Performance ◽  
The U.S

In this chapter, three LGBTIQ African refugees who have been resettled to the U.S. stage performances of belonging that insist upon seemingly contradictory desires to assimilate into neoliberal capitalist social formations while simultaneously indexing critiques of these very structures of power. The chapter draws on theorizations of fantasy and subjectivity from political theory, queer theory, and performance studies to suggest that these performances of self offer an expansive political model of belonging: to self, community, and nation that might be particularly necessary in contemporary shifts in political economy in the United States. I work to contribute a queer critique to existing scholarship on the role of imagination and fantasy in studies of refugee subjectivity and agency.

scholarly journals THE CONNECTION BETWEEN DIGITAL DIVIDE AND SOCIAL EXCLUSION: IMPLICATIONS FOR SOCIAL WORK

2021 ◽  
Vol 9 (4) ◽  
pp. 194-201
Author(s):  
Thommy Sebatana Molala ◽  
Jabulani Calvin Makhubele
Keyword(s):  
Literature Review ◽  
Digital Divide ◽  
Social Exclusion ◽  
Social Services ◽  
Relevant Information ◽  
Information Communication ◽  
Social Scientists ◽  
Employment Education ◽  
Communication Policies

Purpose of the study: This paper aims to ascertain the nexus between the digital divide and social exclusion (inequalities) - directly and indirectly, as digital technology enables people to socialise, communicate, work, study, and conduct business. Methodology: To do this, the literature review is employed as a methodology. Specifically, the narrative or semi-systematic literature review was conducted on all sources germane to the topic under investigation. Main findings: The paper has found that the digital divide has adverse effects on the employment, education, health, social services, and socio-economic development of digitally excluded people. In addition, it has emerged that the digital divide exacerbates social exclusion. Applications of this study: To this end, Social Workers and associated professionals are empowered with knowledge about the role of the digital divide in social exclusion, thus they are expected to play active assume advocacy roles as far as Information Communication Policies are concerned. Novelty/Originality of this study: Digitalisation has embedded factors inducing poverty, inequity, and discrimination unintentionally; thereby this paper replenishes literature in Social Science to enable Social Scientists to utilise relevant information –in their research, intervention, and commentary.  

The Impact of Accountability on Organizational Performance in the U.S. Federal Government: The Moderating Role of Autonomy

2016 ◽  
Vol 39 (1) ◽  
pp. 3-23 ◽  
Author(s):  
Yousueng Han ◽  
Sounman Hong
Keyword(s):  
Performance Evaluation ◽  
Organizational Performance ◽  
Federal Government ◽  
Positive Impact ◽  
Public Organizations ◽  
Quantitative Evidence ◽  
And Performance ◽  
The Impact ◽  
The U.S

It is often assumed that a greater level of accountability will positively affect the performance of public organizations; however, this relationship has not been studied extensively in public administration. This study provides quantitative evidence regarding the impact of accountability on organizational performance in the U.S. federal government. Specifically, we examine the association between the levels of organizational performance and accountability in three functions of human resource management (HRM)—staffing, performance evaluation, and compensation—as perceived by employees of public organizations. Further, we test whether the level of autonomy perceived by the employees influences the association between accountability and performance. The findings suggest that the levels of accountability manifested in staffing, performance evaluation, and compensation all positively and significantly affect organizational performance. Moreover, employee autonomy tends to amplify the positive impact of accountability on performance in two HRM functions—staffing and compensation.

scholarly journals PTSD in U.S. Veterans: The Role of Social Connectedness, Combat Experience and Discharge

Healthcare ◽  
2018 ◽  
Vol 6 (3) ◽  
pp. 102 ◽  
Author(s):  
Sara Kintzle ◽  
Nicholas Barr ◽  
Gisele Corletto ◽  
Carl Castro
Keyword(s):  
Military Service ◽  
Social Connectedness ◽  
Combat Exposure ◽  
Path Model ◽  
Ptsd Symptoms ◽  
Direct Effects ◽  
Intervention Point ◽  
Discharge Status ◽  
Positive Direct

Service members who transition out of the military often face substantial challenges during their transition to civilian life. Leaving military service requires establishing a new community as well as sense of connectedness to that community. Little is known about how social connectedness may be related to other prominent transition outcomes, particularly symptoms of posttraumatic stress disorder (PTSD). The purpose of this study was to explore the role of social connectedness in the development of PTSD, as well as its relationship to the known risk factors of combat exposure and discharge status. Data used were drawn from a needs assessment survey of 722 veterans. A path model was specified to test direct and indirect effects of combat experiences, non-honorable discharge status, and social connectedness on PTSD symptoms. Results demonstrated positive direct effects for combat experiences and non-honorable discharge status on PTSD symptoms while social connectedness demonstrated a negative direct effect. Both combat experiences and non-honorable discharge status demonstrated negative direct effects on social connectedness and indirect on PTSD through the social connectedness pathway. Study findings indicate social connectedness may be an important factor related to PTSD in veterans as well as an intervention point for mitigating risk related to combat exposure and discharge status.

The Contribution of Maritime Economics to the Revitalization of the U.S. Marine Industry

1996 ◽  
Vol 33 (01) ◽  
pp. 1-10
Author(s):  
Jennifer J. Zeien ◽  
J. F. Hillmann
Keyword(s):  
The United States ◽  
Maritime Industry ◽  
Transportation Economics ◽  
Marine Industry ◽  
History Of ◽  
And Performance ◽  
The Military ◽  
The Impact ◽  
The U.S

A thorough understanding of the role of economics in the various sectors of the maritime industry is vital to success in increasingly global markets. In this paper, the authors discuss the importance of economics in the maritime industry and the consequences of ignoring the effect of economic factors. The authors explore the effect that economics has on the industry's organization, including its structure, behavior, and performance. They examine the relationship between maritime economics and transportation economics, and explore implications of modeling the demand for shipping and shipbuilding services as a derivative of the demand for international trade and commerce. In this regard, the authors present the U.S. maritime industry and chart significant milestones in its development. This factors into a discussion of the impact of the globalization of commercial shipping. The authors also consider the history of government involvement and the military role of the maritime industry. The central thesis of this discussion is that the markets for ships and shipping are becoming increasingly more competitive, and less susceptible to outside constraint. The authors then illustrate their thesis by presenting case studies capturing the two main segments of the maritime industry: international shipping and international shipbuilding. The authors prescribe the need for a market-driven industry receiving minimal intervention by government. Finally, the authors discuss the role of SNAME's Panel 0–36, "Maritime Economics," in relation to the concerns of maritime economics that embrace far-reaching issues with significant application to shipping and shipbuilding in the United States.

The Roles of Employees Coaching Towards Employee Outcomes

2017 ◽  
Vol 14 (2) ◽  
pp. 71
Author(s):  
Nursaadatun Nisak Ahmad ◽  
Ida Rosnita Ismail ◽  
Azman Ismail
Keyword(s):  
Self Efficacy ◽  
Autonomy Support ◽  
Path Model ◽  
Management Tool ◽  
Effective Management ◽  
Coaching Relationship ◽  
Immediate Supervisor ◽  
And Performance ◽  
The Relationship

Employees’ coaching is an effective management tool to enhance employees’ performance and development. Since 1980, a number of researchers have noted the value of the employees’ coaching relationship, but there is still little evidence regarding what makes employees’ coaching to be effective in Malaysia. Therefore, the study looked at the role of leader coach (supervisory coaching behaviour and autonomy support) toward enhancing employees’ motivation (employees’ self-efficacy) and performance to explore this topic in-depth. Again, the purpose of an immediate supervisor as a coach in a practice context is to help employees to consider how they might work and behave differently with a more effective behaviour and thus lead to better outcomes, without a reliance on the formal authority the manager possesses. The outcomes of using PLS-SEM path model analysis showed three important findings: First, the relationship between supervisory coaching behaviour was not correlated with employees’ self-efficacy.  Second, autonomy support was positively correlated with employees’ selfefficacy; and third, employees’ self-efficacy indirectly influences employees’ performance. Keywords: supervisory coaching behaviour, autonomy support, employees’ self-efficacy and performance

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