The Effect of Geographic Distance on Earnings Management Decisions

Prior research has found evidence that country factors and management styles influence earnings management decisions in various geographic locations. Extending this research, we utilize an experimental setting to isolate the effect of geographic distance on the willingness to manage earnings in a near/distant location. In an initial experiment, we find less acceptable earnings management methods generate greater concerns about the method (ethicality and riskiness) leading to less willingness to manage earnings. Yet, greater geographic distance between the decisionmaker and reporting location attenuates these concerns, resulting in increased willingness to use a less acceptable method. In contrast, individuals are willing to use a more acceptable method to manage earnings regardless of geographic distance. These findings are consistent with construal level theory (CLT) and are corroborated in a second experiment where we find that greater geographic distance reduces managers’ focus on the means of earnings management, thereby reducing concerns about the method.

Metacognitive processes and qualities as determinants of general management styles

The article presents theoretical and empirical materials that reveal the specifics of the main parameters of the metacognitive sphere of personality as determinants of general management styles. It is shown that one of the most constructive means of such disclosure is to identify the relationship between management styles as one of the central constructs of management psychology, on the one hand, and the main metacognitive parameters (procedural, strategic and other characteristics), on the other. The regularities of the influence of metacognitive factors on the main general management styles are established. It is shown that they are characterized by different values of the indexes of integration (coherence), differentiation (divergence) and the index of general organization of the metacognitive sphere. The provisions are formulated according to which general management styles have a structural, rather than analytical determination in relation to those metacognitive factors on the basis of which they are formed.

Home education as an alternative form of education in Poland: Management perspective

Purpose There is more and more literature dealing with home education, but this area still seems to be insufficiently explored. The aim of the article is to describe the processes and contexts of home education from the management perspective. Design/methodology/approach Initial recognition of the research subject through a literature review. A synthesising research approach was adopted, integrating the results of literature research and on this basis determining the directions of development of home education in Poland from specific perspectives. Findings One of the more interesting conclusions is the direction of changes in the law on home education: clear though slow changes towards liberalisation. Management of the educational process by parents is characterised by freedom, which translates into a variety of management styles, but two tendencies can be distinguished: conservative and liberal. Taking into account the historical aspect, the characteristic feature of home education today is its egalitarianism, not elitism. Originality/value The history of Polish education is quite complicated. Poland's enslavement by foreign countries resulted in many years of limiting education, including its various forms. Home education as an alternative to elementary schools was reactivated after 1989 and is still in statu nascendi. The article presents in a synthetic way the evolution of home education in Poland, thus outlining the trends in the development of home education from the perspective of management.

Socio-professional Features and Personal Value Systems as Factors Shaping Management Styles of Managers of Polish Cultural Institutions

In the discussion on cultural institutions in Poland, the role of values in creating their internal organizational culture is often emphasized. Among other things, questions are asked about the type of leadership that should be exercised and the values of the "ideal" "culture manager". However, reports from research studies exploring these issues are not numerous. The overall picture of the managerial staff of the aforementioned institutions also seems incomplete. This is a gap in knowledge about people institutionally organizing the cultural life of Poles.

Interpersonal conflict between employees and managers: The Chinese immigrants experiences of acculturation in New Zealand public sector workplaces

<p>With the increase in globalisation and migration, the future workplace will become more culturally diverse. Significant literature points out that culturally diverse workplaces can create organisational conflict because of the workers’ differences in cultural values, attitudes, and work styles. New Zealand, like other countries, has also faced the challenge of an increasingly diverse workforce. Although the associations between cultural diversity and conflict management styles in different countries have been widely discussed, the existing literature focuses more on comparison studies with participants who are from different countries. There is a lack of research investigating Chinese employees who live overseas and work in overseas organisations. Research on how young Chinese migrants cope with conflict in New Zealand organisations is scarce. The purpose of this study is to explore Chinese migrant employees’ preferences for styles of conflict management and the reasons they perceive these styles, as well as the influence of acculturation and ethnic identity orientation. The study argues that acculturation, the process of cultural change, is one of the factors that relates to the use and perceptions of different conflict management styles. This study explores how immigrants who have acculturated, learned and adopted their host society’s cultural characteristics, perceived and faced conflict issues in the workplace. More particularly, this study investigates how the role of ethnic identity influences different conflict management styles. A qualitative phenomenological method is employed in this study to obtain a deeper picture of conflict phenomena among Chinese migrant employees who have been through the process of acculturation. This method is useful for describing the lived experiences of conflict and acculturation. The data consisted of twenty one in-depth interviews with Chinese migrant employees from mainland China who work in twenty different New Zealand public sector organisations. The findings of this study reveal that due to their acculturation experiences, interviewees have developed an integrated bicultural identity that is rooted in good feelings about being New Zealanders, accompanied by a positive sense of Chinese ethnic identity. They view their own identity as a combination of both New Zealand and Chinese identities. Depending on the situation and the nature of their interpersonal relationships, interviewees can switch between these two identities without a problematic struggle. Based on the influence of this integrated bicultural identity, the study finds that young Chinese migrant employees prefer to use a combination of integrating and compromising conflict management styles. The tendency to use integrating conflict management is highly influenced by their adaptation to New Zealand cultural values and attitudes. Being New Zealanders gives these bicultural Chinese migrant employees confidence to confront and integrate conflict directly, and solve it in cooperative manner. The findings also show that Chinese beliefs and values continue to be maintained. The principles of Confucianism are deeply rooted and included showing mutual respect, avoiding embarrassment to other parties, controlling emotions or psychological impulses. Under the influence of being Chinese, young Chinese migrant employees incline towards compromising style depending on the circumstances. However, if integrating and compromising styles fail to resolve the conflict because the other party refuses harmony and escalates the conflict, young Chinese migrant employees would change their strategies by asking for third-party interventions and seeking for a sense of justice and fairness.</p>

Addressing Students’ Unrest in South African Universities: The Need for a Facilitative Management Approach

ABSTRACT This study addresses the continuous occurrence of students’ unrest in South African universities due to the alleged pseudo-collaborative management styles of universities. Experiences, literature and observation, confirmed that student-oriented unrests are unabated, and that management of universities seem to struggle to ameliorate or find a lasting solution to these issues. This study is a theoretical analysis laced with facilitative management theory. The study is located within the transformation agenda by adopting a transformative paradigm to guide the study. The suggestible solutions, which include promotion of collaborative engagement, galvanisation of public opinions, the building of listening leaders and participatory management, were discussed as a dimension of a peaceful university system. The study also recommended full implementation of collaborative engagement, respect for the opinions of all stakeholders with a listening ear and ensuring that university culture is structured to accommodate equal participation of all stakeholders.

Interpersonal conflict between employees and managers: The Chinese immigrants experiences of acculturation in New Zealand public sector workplaces

<p>With the increase in globalisation and migration, the future workplace will become more culturally diverse. Significant literature points out that culturally diverse workplaces can create organisational conflict because of the workers’ differences in cultural values, attitudes, and work styles. New Zealand, like other countries, has also faced the challenge of an increasingly diverse workforce. Although the associations between cultural diversity and conflict management styles in different countries have been widely discussed, the existing literature focuses more on comparison studies with participants who are from different countries. There is a lack of research investigating Chinese employees who live overseas and work in overseas organisations. Research on how young Chinese migrants cope with conflict in New Zealand organisations is scarce. The purpose of this study is to explore Chinese migrant employees’ preferences for styles of conflict management and the reasons they perceive these styles, as well as the influence of acculturation and ethnic identity orientation. The study argues that acculturation, the process of cultural change, is one of the factors that relates to the use and perceptions of different conflict management styles. This study explores how immigrants who have acculturated, learned and adopted their host society’s cultural characteristics, perceived and faced conflict issues in the workplace. More particularly, this study investigates how the role of ethnic identity influences different conflict management styles. A qualitative phenomenological method is employed in this study to obtain a deeper picture of conflict phenomena among Chinese migrant employees who have been through the process of acculturation. This method is useful for describing the lived experiences of conflict and acculturation. The data consisted of twenty one in-depth interviews with Chinese migrant employees from mainland China who work in twenty different New Zealand public sector organisations. The findings of this study reveal that due to their acculturation experiences, interviewees have developed an integrated bicultural identity that is rooted in good feelings about being New Zealanders, accompanied by a positive sense of Chinese ethnic identity. They view their own identity as a combination of both New Zealand and Chinese identities. Depending on the situation and the nature of their interpersonal relationships, interviewees can switch between these two identities without a problematic struggle. Based on the influence of this integrated bicultural identity, the study finds that young Chinese migrant employees prefer to use a combination of integrating and compromising conflict management styles. The tendency to use integrating conflict management is highly influenced by their adaptation to New Zealand cultural values and attitudes. Being New Zealanders gives these bicultural Chinese migrant employees confidence to confront and integrate conflict directly, and solve it in cooperative manner. The findings also show that Chinese beliefs and values continue to be maintained. The principles of Confucianism are deeply rooted and included showing mutual respect, avoiding embarrassment to other parties, controlling emotions or psychological impulses. Under the influence of being Chinese, young Chinese migrant employees incline towards compromising style depending on the circumstances. However, if integrating and compromising styles fail to resolve the conflict because the other party refuses harmony and escalates the conflict, young Chinese migrant employees would change their strategies by asking for third-party interventions and seeking for a sense of justice and fairness.</p>