Reviews previous research on the effects of CEO compensation structure, outlines the criteria for relative performance evaluation (RPE) and notes the paucity of empirical evidence…
Abstract
Reviews previous research on the effects of CEO compensation structure, outlines the criteria for relative performance evaluation (RPE) and notes the paucity of empirical evidence to support it. Reports a study of the use of RPE for US bank CEO compensation 1976‐1988; and its relationship to shareholder, market and industry returns. Explains the methodology and presents the results, which suggest that CEO pay is positively linked to firm performance, but negatively linked to market/industry performance; and that performance is positively linked to CEO option wealth. Adds that both the pay/performance link and the use of RPE increased after bank deregulation in the early 1980s. Considers consistency with other research and concludes that the reduction in compensation risk offered by RPE should reduce compensation cost and thus provide a good reason for the banking industry to increase its use.
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Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter
Francisco Javier Saavedra-Macías, Samuel Arias-Sánchez and Ana Rodríguez-Gómez
Bokolo Anthony Jnr and Selwyn Noel
The Coronavirus 2019 (COVID-19) pandemic has already had a significant disruptive impact on the society, posing challenges to the provision of education across the world. Due to…
Abstract
Purpose
The Coronavirus 2019 (COVID-19) pandemic has already had a significant disruptive impact on the society, posing challenges to the provision of education across the world. Due to this crises governments over the world have temporarily closed educational institutions to help reduce the spread of COVID-19. Accordingly, educational institutions are deploying innovative emergency remote teaching (ERT) and virtual learning (VL) approaches for students to study at home. Digital technologies are being employed as a positive response to COVID-19 pandemic. Therefore, this study draws on existing literature and theories of online learning and change management to provide evidence on the state of art of ERT and VL.
Design/methodology/approach
This current study employs a systemic review of 53 sources to provide descriptive analysis leveraging on secondary sources from the literature and document reports on theories of online learning and change management, COVID-19, pandemic, emergency remote teaching and virtual learning.
Findings
Findings from this study present the theories of online learning and change management and significance and challenges of adopting ERT and VL during the COVID-19 pandemic. Also, our findings present application platforms that are being deployed for the adoption of ERT and VL during and after COVID-19 pandemic. Lastly, the findings explore potential strategies as recommendations to be employed to improve current and future adoption of ERT and VL in educational institutions.
Originality/value
This study draws on existing literature and adds to existing body of knowledge by exploring the adoption of emergency remote teaching and virtual learning during and after COVID-19 pandemic. This study provides a timely guide on the potential of emergency remote teaching and virtual learning in higher education as a response to COVID-19 crises now and into the future. This study discusses the theories of online learning and change management and also offers recommendations to educationalists and policymakers in educational institutions on addressing the crisis.
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Martin Götz and Ernest H. O’Boyle
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…
Abstract
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).
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This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and…
Abstract
Purpose
This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company.
Methodology/approach
Research hypotheses for six different determinants are developed: company size, number of operating segments and subsidiaries, internationality of the business, business strategy, company life cycle stage, and leverage. The hypotheses are tested using International Financial Reporting Standards 8 (IFRS 8) segment report data from a large sample of 175 German publicly listed companies.
Findings
A higher internationality of the business causes companies to choose a lower degree of integration. Companies with a prospector (defender) strategy choose a lower (higher) degree of integration. Companies in later life cycle stages and with higher leverage choose a lower degree of integration as well. Company size does not impact integration.
Practical implications
Companies have to decide whether, and to what extent, to integrate financial and management accounting and align the two sets of accounting policies. German companies have traditionally kept the two sets separate. As the research reported in this paper sheds light on when companies do not consider integration to be beneficial, it is useful for practitioners.
Originality/value
The legal reporting requirements in Germany as well as German accounting traditions make the German setting particularly suited for examining the integration of management accounting and financial accounting. Using the number of adjustments to financial accounting policies made for management accounting purposes is a novel approach, and the number of adjustments is a more fine-grained measure of integration at the highest hierarchy levels of a company than the measures used in prior literature.
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Christopher H. Thomas, Foster Roberts, Milorad M. Novicevic, Anthony P. Ammeter and Dragan Loncar
In this chapter we examine various human resource management (HRM) implications involved in the leadership of fluid teams. Leadership of fluid teams, which are distinguished by…
Abstract
In this chapter we examine various human resource management (HRM) implications involved in the leadership of fluid teams. Leadership of fluid teams, which are distinguished by their dynamic composition, requires consideration of issues that may not be as pertinent for stable teams. In particular, we focus on the concept of familiarity. Composing and leading teams with members exhibiting varying degrees of familiarity with one another creates obstacles to effective and efficient functioning and may ultimately lead to poor performance. With this in mind, leaders must pay particular attention to issues of coordination, and composition such that a broad range of generalizable teamwork skills exists within the team. Within this chapter, we explain the concepts of fluid teams, team leadership within fluid teams, and other relevant concepts related to the formation of familiarity. Next, we thoroughly review extant empirical and theoretical research within these areas. We identify areas of correspondence among the various concepts and findings of the reviewed studies and generate an integrated model of fluid team leadership. To conclude, we highlight the distinct HRM implications associated with the use, and leadership, of fluid teams.
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Allison S. Gabriel, David F. Arena, Charles Calderwood, Joanna Tochman Campbell, Nitya Chawla, Emily S. Corwin, Maira E. Ezerins, Kristen P. Jones, Anthony C. Klotz, Jeffrey D. Larson, Angelica Leigh, Rebecca L. MacGowan, Christina M. Moran, Devalina Nag, Kristie M. Rogers, Christopher C. Rosen, Katina B. Sawyer, Kristen M. Shockley, Lauren S. Simon and Kate P. Zipay
Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being…
Abstract
Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being. Missing from this discussion is how – from a human resources management (HRM) perspective – organizations and managers can directly and positively shape the well-being of their employees. The authors use this review to paint a picture of what organizations could be like if they valued people holistically and embraced the full experience of employees’ lives to promote well-being at work. In so doing, the authors tackle five challenges that managers may have to help their employees navigate, but to date have received more limited empirical and theoretical attention from an HRM perspective: (1) recovery at work; (2) women’s health; (3) concealable stigmas; (4) caregiving; and (5) coping with socio-environmental jolts. In each section, the authors highlight how past research has treated managerial or organizational support on these topics, and pave the way for where research needs to advance from an HRM perspective. The authors conclude with ideas for tackling these issues methodologically and analytically, highlighting ways to recruit and support more vulnerable samples that are encapsulated within these topics, as well as analytic approaches to study employee experiences more holistically. In sum, this review represents a call for organizations to now – more than ever – build thriving organizations.
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Tessa Withorn, Jillian Eslami, Hannah Lee, Maggie Clarke, Carolyn Caffrey, Cristina Springfield, Dana Ospina, Anthony Andora, Amalia Castañeda, Alexandra Mitchell, Joanna Messer Kimmitt, Wendolyn Vermeer and Aric Haas
This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of…
Abstract
Purpose
This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.
Design/methodology/approach
This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.
Findings
The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.
Originality/value
The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.
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Joanne Crawford, Alice Davis, Halimatus Minhat and Mohd Rafee Baharudin
It is estimated that we spend at least a third of our working lives in the workplace and the duration of this, due to the extension of working lives through legislative changes…
Abstract
It is estimated that we spend at least a third of our working lives in the workplace and the duration of this, due to the extension of working lives through legislative changes and increased pension ages, is set to increase. Ageing of the workforce is a growing concern but health and safety issues cannot be used as an excuse for not employing older workers. A healthy workplace is one where the risks are managed and where workers and their managers work together to improve the work environment and protect the health of the workers. Furthermore, linking this to personal health resources and the local community can improve the health of all involved. Within the workplace this includes both the psychosocial and physical work environment. To create a healthy workplace there is a need to ensure risk management measures are in place and our older workers participation in risk assessment and risk reduction programmes. In addition to this, targeted occupational health promotion programmes may be beneficial. There are few integrated policies with regard to age and work but research does identify good practice, including participation of employees in change measures, senior management commitment and taking a life-course approach. While there are challenges in relation to age-related change, the work ability concept can improve understanding. The use of a comprehensive approach such as Age Management can help employers who have a critical role in making the workplace age-ready.