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This study aims to examine the effects of balanced scorecard (BSC) usage on performances in the context of four contingent variables in Singaporean manufacturing firms. The results show that firms are more likely to adopt BSC if they are large in size, have products at an early product lifecycle (PLC) stage, operate in highly uncertain environments or adopt differentiation strategies. However, the adoption of BSC improves performance only in firms that are large or have products at an early PLC stage. The results suggest that contingent factors in which a firm operates can exert significant effects on the results of adopting BSC.

Survey data are collected, then the authors check data correlations, principle components analysis, run regression analysis and ANOVA.

BSC use is positively and significantly correlated with PLC stage, external environment and performance. Size and strategy are positively correlated with BSC usage, but are not statistically significant. Higher BSC use is found in large firms with products at an early PLC stage or operating in a highly uncertain environment. Companies with a cost leadership strategy are significantly associated with BSC use.

This study has small sample size and uses survey research method. The measurements to capture all aspects of BSC usage are non-exhausting. Future research can use different methodologies, such as field studies, case studies and lab experiments, to examine other industries than manufacturing.

The authors results show the positive association between BSC use and certain firm characteristics. Firms with those characteristics should get insights about the benefit of using BSC and extract the maximum benefit from their investment on the BSC use and those firms which don’t have BSC in implication may think of implementing the BSC use.

Firms’ contingent factors affect the value of adopting BSC. With the authors research result, firms will be aware of how to extract the most value out of BSC and improve the social wealth of the manufacturing industries.

The authors paper is the first paper to use survey method to examine the association between BSC and firms’ contingent factors in the Singaporean manufacturing firms setting.

We study how one form of wrongdoing behavior – gender-based discrimination – evolved and steadily grew amongst longshoremen over seven decades (from 1947 to 2017), despite changes in the nature of work and technological innovations that made the occupation increasingly accessible to women. Using data collected from 72 interviews with retired and active longshoremen and their employers, supplemented with archival and observational data, we find that although women were permitted into the occupation at the beginning of the period (1947 to the 1960s), they were progressively, completely excluded by male longshore workers. We find that after experiencing imprinting (the idea that early experience exerts a crucial influence on later behavioral phenomena) (Immelmann, 1975) during early decades, longshoremen instrumentalized their fear of occupational decline and voluntarily engaged in organizational wrongdoing by discriminating against women. Men rationalized their exclusion of women through two means: first, by adapting the “Madonna vs temptress” paradigm of framing women, and second by strategically emphasizing self-serving justifications. This study contributes to the literature on gendered work and the difficulty of eliminating imprinted, entrenched behaviors in gendered occupations.

We present a model of organizational monitoring that integrates organizational justice and information privacy. Specifically, we adopt the position that the formation of invasiveness and unfairness attitudes is a goal-driven process. We employ cybernetic control theory and identity theory to describe how monitoring systems affect one's ability to maintain a positive self-concept. Monitoring provides a particularly powerful cue that directs attention to self-awareness. People draw on fairness and privacy relevant cues inherent in monitoring systems and embedded in monitoring environments (e.g., justice climate) to evaluate their identities. Discrepancies between actual and desired personal and social identities create distress, motivating employees to engage in behavioral self-regulation to counteract potentially threatening monitoring systems. Organizational threats to personal identity goals lead to increased invasiveness attitudes and a commitment to protect and enhance the self. Threats to social identity lead to increased unfairness attitudes and lowered commitment to one's organization. Implications for theory and research on monitoring, justice, and privacy are discussed along with practical implications.

The purpose of this paper is to investigate whether a firm’s undertaking of a bond IPO influences the monitoring of the private loans granted to the firm by private lenders. If it does, in which direction the monitoring changes?

The author uses both univariate and multivariate analyses to test the hypothesis. For the purposes of this research, the author’s primary data sources are LPC Dealscan, which provides data on private loans; Mergent FISD, which provides data on public bond issues; and the Compustat Industrial Annual Database, which provides the required financial data for the sample firms. The author’s sample covers non-financial US firms for the period of 1991-2010. The author’s final sample consists of nearly 23,000 private loans granted to about 5,500 non-financial US firms.

The major finding of this research is that private lenders increase their degree of monitoring of loans that they extend to a firm after it issues a bond IPO. The results of the two-stage bond IPO anticipation model further strengthen the findings. The evidence suggests that as the firm issues public debt for the first time, private lenders get concerned about the potential increase of agency problems and leverage, and consequently, find it valuable to increase the degree of monitoring of loans. Also, the magnitude of change in monitoring is strongly influenced by the degree of information asymmetry, leverage, profitability, and potential to waste free cash flow.

This paper enhances one’s understanding of the contracting dynamics between private lenders and the firm as it issues in the public debt market. The findings can aid firms anticipate the borrowing conditions they will face if they undertake a bond IPO. Further, the cross-sectional analysis on covenant changes from pre- to post-bond IPO period identifies specific firm characteristics that impact the magnitude of change of covenant intensity and comprehensiveness. As a result, uncertainty regarding post-bond IPO outcomes is reduced for borrowing firms.

The purpose of this paper is to examine the role that fashion played in the Cold War competition between the USA and the Soviet Union during the period from 1945 to 1959.

This paper begins by situating fashion within the larger American efforts of cultural diplomacy. It then examines the American and Soviet approaches to fashion. Finally, it focuses on the fashion show at the 1959 American National Exhibition in Moscow. This paper utilizes primary sources, including archival sources and period newspapers and magazines.

Both American and Soviet leaders tried to use fashion to embody the ideological values of each political and economic system. Both also acknowledged a “fashion gap”, whereby Americans enjoyed clear superiority thanks to a well-developed mass production system of ready-made, stylish clothing, that some termed the American Look. Americans hoped the fashion gap would demonstrate that only capitalism could provide women with an abundance of the necessary – but also desirable – consumer goods that enhanced their feminine beauty. Thus, fashion played an important part in the Cold War cultural struggle, in which American and Soviet women were key participants.

Much has been written about the Cold War cultural diplomacy, especially the Moscow exhibition, but fashion is often left out of the analyses. Meanwhile, both the American Look and Soviet efforts to create socialist fashion have been examined, but no work has been done to look at the two together to understand fashion’s larger implications for the Cold War.

The purpose of this paper is to explore the role played by leadership in divestment decision making and indeed during the corporate restructuring phase for retail organisations. In doing so, the paper aims to contribute to a growing body of research that seeks to develop understanding of the factors leading to retail divestment and the nature of corporate response to divestment.

A multiple case approach is utilised. The cases are selected from a database of international retail divestment activity over a longitudinal period.

The paper demonstrates that divestment can be a response to “failure”, however, support is also provided for the assertion that divestment can be a strategic decision to devote resources more efficiently elsewhere, either at home or abroad. A key finding is the role of leadership and managerial stability in relation to divestment and restructuring at home and abroad.

The themes presented in this paper are developed from observational data. The validity of the themes should be examined further through in‐depth, qualitative case studies of divestment activity. Future research could examine the role of new CEOs both in relation to the divestment itself and during the process of restructuring following divestment.

The role of leadership and managerial stability in divestment and corporate restructuring processes are highlighted. Insights are provided into the organisational response to divestment actions and the implications for further international strategies.

Academic debate on divestment has highlighted a wide range of reasons that lead to retailers divesting international operations and the strategic value of divestment. This paper adds to existing knowledge by examining the role of leadership within the divestment process.