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Article
Publication date: 9 May 2016

C. Janie Chang, Joanna L.Y. Ho and Anne Wu

This paper aims to examine resource allocation behaviors of US and Taiwanese managers to help multinational firms understand the potential for divergence in resource allocations…

642

Abstract

Purpose

This paper aims to examine resource allocation behaviors of US and Taiwanese managers to help multinational firms understand the potential for divergence in resource allocations under different contextual conditions by managers from different national cultures.

Design/methodology/approach

The experimental design was developed as a 2 (national culture) × 2 (degree of project completion) × 2 (nature of market information) factorial design. The first two were between-subject factors. Because we would investigate subjects’ responses to both favorable and unfavorable conditions, the nature of market information was designed as a within-subject factor. Also, to avoid an order effect, half of the subjects first received favorable information and then unfavorable information, and the other half received the market information in the opposite order. Questionnaires were distributed randomly to subjects.

Findings

The results show that Taiwanese managers are less willing than US managers to continue a project in the presence of favorable information, but that both groups are equally willing to continue the project when receiving unfavorable information. Furthermore, Taiwanese managers allocate more funds than US managers do when the project is near completion. The authors use uncertainty avoidance and individualism to explain the different judgment and decision behaviors of these two cultural groups.

Research Limitations/implications

In this study, the authors examine only two contextual factors in resource allocation contexts. There are other important contextual factors associated with national culture that should be scrutinized, such as risks involved in each project, incentive plans related to performance evaluation and information asymmetry between central managers and division managers. It would be interesting for future studies to examine these factors in conjunction with different dimensions of national culture.

Originality/value

This study provides empirical evidence of the impact of different aspects of national culture (i.e. uncertainty avoidance and collectivism/individualism) on managerial resource allocation in light of different degrees of project completion and different types of market information. The results of our experiment add to both practice and theory of management. The findings of this study help top-level managers better understand the effects of national culture on division managers’ resource allocations. Hence, it may be possible to design incentive schemes and decision aids to mitigate the divergence in judgments and decision-making that can be attributed to cultural differences. This study also contributes to the management literature by extending our knowledge of complex managerial resource allocation decisions by incorporating the role of national culture with contextual factors.

Details

Review of Accounting and Finance, vol. 15 no. 2
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 June 2005

Anne Wu

The paper aims to discuss how to integrate the Balanced Scorecard (BSC) with intellectual capital (IC); and handle the issues of creation, formation, measurement, reporting and…

7387

Abstract

Purpose

The paper aims to discuss how to integrate the Balanced Scorecard (BSC) with intellectual capital (IC); and handle the issues of creation, formation, measurement, reporting and even management of strategic intellectual capital (SIC).

Design/methodology/approach

The paper adopts a case study to illustrate the integration between the BSC and IC, and to handle the significant issues related to SIC. The case company is a car dealership in Taiwan, which is one of the largest automobile dealerships in Taiwan. In addition, according to the firm's management philosophy, the company treats customers as the bosses and employees as the precious assets to the company. The company also treats quality as one of its important competitive advantages, hence implementing ISO 9002 in 1999.

Findings

The main findings of this study are: BSC can lead the creation, formation and measurement of SIC and strengthen the reporting for SIC; BSC's financial, customer, internal process, and growth and learning perspectives can strengthen the management of IC; and, all in all, how to integrate IC and BSC together for implementing a company's strategy effectively and maximize the value of a company deserves further discussion.

Practical implications

Based on this study, companies need to integrate BSC to IC in order to strengthen the creation, formation, measurement, reporting and management of SIC. While BSC directs IC, then the value of SIC can be improved.

Originality/value

Based on the literature review, the authors note that BSC is an important tool to measure and manage IC. However, no research illustrates how BSC directs the creation, formation and management of IC. In this study the authors fill this gap and introduce a case to illustrate how BSC affects the creation, formation and measurement, and even reporting of IC.

Details

Journal of Intellectual Capital, vol. 6 no. 2
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 1 January 1995

Zimin Wu, Anne Ramsden and Dianguo Zhao

The electronic library is emerging as the library of the foreseeable future but its user aspect, particularly the usability, requires more research. This article describes the…

75

Abstract

The electronic library is emerging as the library of the foreseeable future but its user aspect, particularly the usability, requires more research. This article describes the ELINOR (Electronic Library and Information Online Retrieval) developments at De Montfort University from the user's perspective. It firstly shows the main features of the ELINOR user interface which illustrates how a user can find a document in the Electronic Library and subsequently read the retrieved document on the screen. This is then followed by a discussion of the methodology and findings of a user study based on a random sample of eight ELINOR users conducted in the Autumn term of 1993. The user study included searching/reading/browsing tasks and a questionnaire. The former is a controlled experiment designed to gauge objectively the usability of ELINOR by comparing the use of the electronic books with that of printed books. The questionnaire shows the user's subjective reaction to ELINOR. Future work on the user study will expand the sample to include all the first‐ and second‐year students doing the Business Information Systems Course at the University's Milton Keynes campus.

Details

Aslib Proceedings, vol. 47 no. 1
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 1 April 1993

Anne Ramsden, Zimin Wu and Dianguo Zhao

The Information Centre at De Montfort University Milton Keynes is carrying out a three year research project known as the ELINOR Electronic Library project, which will work…

77

Abstract

The Information Centre at De Montfort University Milton Keynes is carrying out a three year research project known as the ELINOR Electronic Library project, which will work towards the creation of a large, indexed collection of electronic texts and images accessible to the students and staff via desktop workstations. The pilot phase will build on the existing information network and use the latest document image processing (DIP) and text retrieval technologies to set up a central and secure location for the data. At this stage of the project, the recommended course texts are not available in electronic formats, so the priority was to assess the suitability of a DIP system for converting printed works into machine‐readable text and image files. Each electronic document will contain a searchable table of contents, abstract, back‐of‐the‐book index data, and, appended to this information will be a folder of image pages. This paper outlines the investigative stages in evaluating and selecting a DIP system, and finally, covers the shortcomings of using a commercial DIP system for electronic libraries.

Details

Program, vol. 27 no. 4
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 1 February 1997

Chee W. Chow, Shifei Chung and Anne Wu

This study aims to further the development of an informed understanding of current Chinese accounting education and research as an aid to focusing the efforts of accounting…

210

Abstract

This study aims to further the development of an informed understanding of current Chinese accounting education and research as an aid to focusing the efforts of accounting scholars from both within China and abroad. Survey responses were obtained from 21 overseas Chinese accounting professors with recent involvement in China. These involved (and presumably interested) academics shared their assessment that the strengths of Chinese accounting education are the quality and motivation of its students, and the practical and local/domestic orientation of its curriculum. They considered the practice and local/domestic orientation of current Chinese accounting research to be its particular strength. The respondents also identified numerous areas in need of improvement. Foremost among these are the training and qualifications of the faculty, the procedural (as opposed to conceptual) nature of the curriculum and research, and the lack of infrastructure and support. These findings can be useful in prompting a re‐examination of programmes and processes by Chinese accounting educators. They also can be used by accounting academics from outside of China as a starting point for exploring how they may best contribute to the development of Chinese accounting education and research, and in the development and separation of duties in joint projects with their Chinese colleagues.

Details

Asian Review of Accounting, vol. 5 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 15 December 2003

Chee W. Chow, Kamal M. Haddad and Anne Wu

This study contributes exploratory evidence on the relationships between corporate culture and company size, competitive environment and corporate performance in the U.S. and…

3170

Abstract

This study contributes exploratory evidence on the relationships between corporate culture and company size, competitive environment and corporate performance in the U.S. and Taiwan. The findings indicate that environmental uncertainty – one aspect of industry dynamics – failed to uncover any widespread effects of this variable on Taiwanese firms’ corporate culture. In contrast, not only did we find that the corporate cultural aspects most valued differed from country to country, but that they related to corporate performance in different ways.

Details

Managerial Finance, vol. 29 no. 12
Type: Research Article
ISSN: 0307-4358

Keywords

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Article
Publication date: 15 December 2003

Chee W. Chow, Anne Wu and Susana Yuen

This study explores the benefits from, and determinants of IT application success among Taiwanese manufacturing companies. Findings from a survey with a sample of 89 firms…

451

Abstract

This study explores the benefits from, and determinants of IT application success among Taiwanese manufacturing companies. Findings from a survey with a sample of 89 firms indicate that on average, these firms had benefited from increasing their level and scope of IT applications. Multiple regressions were used to explore the potential causes of different success in IT applications. On the whole, the results provided support for the oftmade claim in the Western literature that IT applications should not be treated as mere technical changes that can be delegated to functional experts in the area. Rather, successful IT application requires cognizance of its integral link to organizational processes and systems, such that concomitant changes in the latter are required for the full benefits of IT applications to be realized. To the extent that workers in Taiwan have a Chinese‐based work‐related culture, this study’s findings can help to increase the success of IT implementations in the Greater China context.

Details

Managerial Finance, vol. 29 no. 12
Type: Research Article
ISSN: 0307-4358

Keywords

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Book part
Publication date: 16 August 2014

Chee W. Chow, Dawn W. Massey, Linda Thorne and Anne Wu

Over the last decade, many published papers lament auditors’ shift from professionalism to commercialism and call for increasing auditors’ commitment to the public interest (see…

Abstract

Over the last decade, many published papers lament auditors’ shift from professionalism to commercialism and call for increasing auditors’ commitment to the public interest (see, e.g., Bailey, 2008; Fogarty & Rigsby, 2010; Lampe & Garcia, 2013; Wyatt, 2004; Zeff, 2003a, 2003b). At the same time, suggesting effective methodologies for improving auditors’ commitment to the public interest is particularly challenging because issues arising in the audit context are complex, and often involve tradeoffs between multiple stakeholders (e.g., Gaa, 1992; Massey & Thorne, 2006). An understanding of auditors ethical characterizations across separate phases of the audit process is needed so that methodologies can be devised to improve auditors’ commitment to the public interest. Thus, in this paper we interviewed 24 auditors and asked them to describe critical ethical incidents that they have encountered throughout the various phases of the audit process. Our results not only document the tension underlying the shift between professionalism and commercialism in auditing suggested by others, but also show that ethical conflicts are found in each phase of the audit and there are cross-phase differences in the auditors’ ethical characterizations. Limitations of the findings are also discussed as are suggestions for future research.

Available. Content available
Book part
Publication date: 28 October 2021

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-80043-627-5

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Book part
Publication date: 21 July 2004

C. Janie Chang, Chin S. Ou and Anne Wu

To survive in the turbulent, global business environment, companies must apply strategies to increase their competitiveness. Expectancy theory indicates that salary rewards can…

Abstract

To survive in the turbulent, global business environment, companies must apply strategies to increase their competitiveness. Expectancy theory indicates that salary rewards can motivate employees to achieve company objectives (Vroom, 1964). First, we develop an analytical model to predict that companies using a high-reward strategy could outperform those using a low-reward strategy. Then, we obtain archival data from banking firms in Taiwan to test the proposed model empirically. We control the effects of operating scale (firm size) and assets utilization efficiency (assets utilization ratio). Empirical results show that salary levels and assets utilization efficiency significantly affect banks’ profitability.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

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