This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000001135. When citing the…
Abstract
This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/EUM0000000001135. When citing the article, please cite: Coy A. Jones, J. Bernard Keys, Thomas R. Miller, (1989), “Focused Labour Force: An Organisational Development Strategy”, Leadership & Organization Development Journal, Vol. 10 Iss: 3, pp. 10 - 1.
David C. Wyld, Coy A. Jones, Sam D. Cappel and Daniel E. Hallock
Lawrence Kohlberg's (1969) concept of cognitive moral development (CMD) has been one of the most investigated constructs in the field of social psychology, with over one thousand…
Abstract
Lawrence Kohlberg's (1969) concept of cognitive moral development (CMD) has been one of the most investigated constructs in the field of social psychology, with over one thousand studies reported investigating this construct in only two decades of research. However, what is the relationship of this theoretical construct to actual decision making and behavior? Blasi (1980, p. 4) opined for the criticality of moral judgement research to both ethical decision making and ethical inquiry, stating that “without judgement, an action, no matter how beneficial, would not be moral.” Relating Kohlberg's model to business decision making and behavior has been central to the building of theoretical frameworks of the ethical decision making process engaged in by individuals. The models of this process proposed by Trevino and Youngblood (1990), Trevino (1986), Bommer, Gratto, Gravender, and Tuttle (1987), Ferrell and Gresham (1985), Ferrell, Gresham, and Fraedrich (1989), Swinyard, DeLong, and Cheng (1989), and Jones (1991) all contained cognitive moral development as a factor in their respective models of ethical decision making.
Coy A. Jones, J. Bernard Keys and Thomas R. Miller
In recent years the concept of the “focused factory”has emerged in the field of operations management, and the“contingency approach to job design” has evolved in the areaof…
Abstract
In recent years the concept of the “focused factory” has emerged in the field of operations management, and the “contingency approach to job design” has evolved in the area of organisational development. Utilising these two concepts in combination, the creation of a contingency continuum of job enrichment, the “focused labour force”, for improved utilisation of human resources is proposed.
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Coy A. Jones, Thomas R. Miller and J. Bernard Keys
The major reason for the success of Japanese decision making is the understanding, acceptance and support of techniques by managers and employees, the various stages of the…
Abstract
The major reason for the success of Japanese decision making is the understanding, acceptance and support of techniques by managers and employees, the various stages of the decision‐making process being utilised, alongside the unofficial politics, in direction, subtlety and patience which are intrinsic to the consensual decision process. By contrast US managers register scepticism and suspicion towards participative decision processes; when such a process is used it is primarily for the purpose of improving decision quality, as against the Japanese aim to achieve unanimous consent (not approval). The Japanese process allows decision implementation with little conflict; however the prerequisites for this form of participation may be largely unfilled in other cultures' work places.
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David C. Wyld and Coy A. Jones
For years behavioural researchers have debated the representativeness of research studies using students as subjects. Yet, Randall and Gibson's (1990) review of methodology in…
Abstract
For years behavioural researchers have debated the representativeness of research studies using students as subjects. Yet, Randall and Gibson's (1990) review of methodology in business ethics research found that student samples were used in one‐third of the studies. Hunt and Vitell (1986) framed the concern of student sample representativeness as follows:
Rabi S. Bhagat, David L. Ford, Coy A. Jones and Robert R. Taylor
The concept of organizational knowledge, as a major determinant for global competitiveness, has received significant attention in recent years. In this paper, we discuss the…
Abstract
The concept of organizational knowledge, as a major determinant for global competitiveness, has received significant attention in recent years. In this paper, we discuss the importance of managing human resource knowledge to enhance the effectiveness of global corporations. A theoretical framework is proposed for understanding the effectiveness of knowledge management processes as a function of strategic considerations, administrative heritage, and technical systems, as embedded in the cultural context of the society. Later, we propose that individualistic vs. collectivistic cultures process the various types of knowledge differently, and prefer different modes of knowledge conversion based on their cultural values. Implications for international human resource management are discussed.
Mary A. Lemons and Coy A. Jones
Although companies spend millions of dollars each year in their attempts to comply with fair employment laws, many firms continue to have problems with employees who perceive…
Abstract
Although companies spend millions of dollars each year in their attempts to comply with fair employment laws, many firms continue to have problems with employees who perceive unfair treatment in promotion decisions. Procedural justice refers to the perceived fairness or equity of the procedures used in making decisions regarding the distribution of rewards, such as promotion. Previous research indicates a positive relationship between procedural justice and organizational commitment, but these findings relate to the effect of unfair selection decisions on organizational commitment, instead of specifically focusing on justice perceptions in promotion decisions. Because employee perceptions of unfairness may result in negative consequences for organizations, the purpose of this study was to examine the significance of procedural justice in promotion decisions in predicting organizational commitment. Regression analysis results indicate a significant main effect of the perceived fairness of the promotion‐decision system on organizational commitment. Implications for research and practitioners are discussed.
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Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad
The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance…
Abstract
Purpose
The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.
Design/methodology/approach
The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.
Findings
The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.
Research limitations/implications
In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.
Originality/value
This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.
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The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.
Abstract
Purpose
The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.
Design/methodology/approach
This research in this paper uses a survey methodology to access users of government department general purpose financial reports and is innovative because it has directly studied actual users across the entire public sector.
Findings
The findings of this paper indicate that general‐purpose financial reports are used to satisfy financial accountability and public accountability rather than decision making – indicative of users having an accountability focus rather than a “decision‐useful” focus. This provides systematic empirical evidence against the current financial reporting model used internationally in the public sector.
Research limitations/implications
The paper has important implications for policy makers since the choice of an accounting framework has the capacity to affect the information content of reports – what is reported and how it is measured, and thus have a direct impact on the operations of government. The paper argues that it is crucial that public policy regulators re‐examine the financial reports provided to stakeholders.
Originality/value
The research in this paper is original in that it has, for the first time, systematically reviewed all of the three elements of the public sector general‐purpose financial reporting model as well as directly accessing users. The authors can categorically argue for the abandonment of the model in favour of one, which is better suited to the public sector.
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Jill Hooks, David Coy and Howard Davey
Corporatisation of the New Zealand electricity industry during the 1990s increased the need for improved accountability. The publication of annual reports is one of the prime ways…
Abstract
Corporatisation of the New Zealand electricity industry during the 1990s increased the need for improved accountability. The publication of annual reports is one of the prime ways in which organisations meet their accountability obligations. This paper describes the development of a disclosure index from a public accountability perspective and reports the results of its application to the 1999 annual reports of the 33 electricity retail and distribution companies. The index was developed with the support of a panel representing 15 stakeholder groups. It is designed to assess the comprehensiveness (both in extent and quality) of annual report disclosures and incorporates a best‐practice model of annual reporting. Key areas of inadequate disclosure relate to performance measures (financial and non‐financial), segmental information, asset valuation details, and the cost of electricity purchased / generated. Improved disclosure to meet best‐practice guidelines would contribute to improved communication between companies and stakeholders.