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Superstars, or prominent managers who are responsible for strategic external relationships, are a resource for domestic firms and multinational corporations (MNCs). Theory suggests that MNCs employ superstars to manage organizational legitimacy and offer greater compensation and promotion potential. Domestic firms may employ superstars to enhance their organizational identity and offer them status and a supportive organizational environment. Empirical analysis of 411 advertising agencies in the U.S. and 239 superstars in advertising suggests that domestic agencies have a slight but statistically significant advantage in attracting and retaining superstars relative to MNCs. The strategic implications for domestic firms and MNCs are discussed.

Examines similarities and differences in account management, the use of formal account reviews, and the role of interpersonal relationships in domestic and international accounts. Significant findings include: formal account reviews are important for both domestic and international accounts, but are used more for domestic; professional interpersonal relationships are important for both, but social interpersonal relationships are more important for international accounts; international accounts require better coordination between multiple agency offices than domestic. Implications of these findings for agency management and account executives include: select managers for international accounts with different skill sets than for domestic; train international account managers to succeed in multiple environments, both managerially and socially; encourage and facilitate formal account reviews for international and domestic accounts; and provide support for social interaction for managers of international accounts.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

This paper aims to improve the understanding of student readiness for universal design for learning (UDL), thereby reducing a barrier to its adoption by management faculty. It explores how students’ personality (conscientiousness and openness to experience) affects their readiness to embrace UDL and investigate how that relationship is mediated by self-directed learning (SDL).

Analysis uses survey data from students in management courses. From these data are created multi-item constructs and control variables. A mediated regression model that uses bootstrapping to estimate parameters and standard errors generates the results.

The findings were that SDL is strongly related to student readiness for UDL and that SDL fully mediates the relationship between conscientiousness and UDL. Openness to experience, however, directly relates to UDL without any mediation.

This research applies only to one institution and two management courses. The methodology used in this study is limited to one part of the UDL model, which is a measure of student readiness to engage in choice. Future research can extend this model to other courses and institutions and other parts of the UDL model.

These findings provide insight into the student characteristics that enable them to gain empowerment and motivation from the UDL approach. Implementation of UDL in management education may require learning management strategies that accommodate student readiness for UDL. This study makes progress in identifying student characteristics that explain this readiness.

UDL can improve management education by making it more accessible to students with different personalities and learning styles.

This study developed a method for analyzing the applicability of UDL in management education. It also devised and implemented a new survey measure for student readiness for UDL.

Investigates the negative effect on employee welfare caused by economic decisions taken by corporate managements which they attribute to the adoption of an accounting standard, focusing on the case of McDonnell Douglas Corporation, which ended health‐care benefits for non‐union employees as a result of adopting the Financial Accounting Standards Board′s Statement 106 (FASB 106). It is estimated that the adoption of FASB 106 caused $148 billion in charges to earnings to be recorded by companies in the Standard & Poor′s 500 Index. Despite the large negative effect on earnings, FASB 106 had little or no impact on the economic condition of the affected firms. Nevertheless, managements have taken economic actions that have negatively affected employee welfare, and these actions have been attributed to FASB 106. Some of the hardest hit are employees at older industrial companies with mature workforces hired during the 1950s and 1960s. Some companies ended retirement health plans abruptly, while others required workers and retirees to pay more towards insurance premiums, or prevented new hires from receiving retirement health coverage.

Civil aviation authorities from some 40 countries will meet in Singapore (at the Mandarin Singapore Hotel) from 11 to 29 January 1983 under the auspices of ICAO to plan the future development of the aviation infrastructure in Asia and the Pacific — a region which has seen the fastest growth of traffic in the world.

This investigation focuses on patients hospitalized with congestive heart failure (CHF) to evaluate the effects of insurance status on resource utilization (costs and procedure intensity), and the process of inpatient care (length of stay). Data include hospital discharge claims from fourteen states across the U.S. for 88,000 primary and another 135,000 secondary CHF patients under age 65. Risk adjustment methods control for clinical, demographic, and risk selection factors in order to isolate the effects of insurance status on the variables of interest.Results indicate that insurance status significantly affects the type and intensity of care. Lengths of stay are shortest for privately managed patients and longest for patient in public programs. Nonetheless access to high intensity treatment procedures favors private payors, especially those covered by indemnity plans. Overall hospitalization and treatment costs are less sensitive to payor status than length of stay and appear to be driven by high intensity procedure utilization. The marginal effects of CHF are substantial, raising length of stay and treatment cost by up to 40% and reinforcing the insurance status effect on length of stay and utilization found in patients hospitalized with CHF as a primary diagnosis. Despite these process-of-care differences, no significant inpatient mortality/morbidity differences were ascertained in either the primary or secondary analyses.

Academicians and practitioners alike recognise that logistics services and operating systems are an integral part of the overall marketing strategy of firms. Consequently, there is a need for an ongoing, interactive review of actual logistics system performance, so that firms can achieve operating systems improvements as well as select and implement the most profitable corporate strategies.

In this article we consider how cultural resources rooted in religion help to constitute and animate people working in industrialized societies across both religious and nonreligious domains. We argue that redemptive self-narratives figure prominently in the symbolic constructions people attach to their experiences across the many domains of human experience; such redemptive narratives not only can shape their identities and sense of life purpose, they inform their practices and choices and animate their capacity for action. To consider how redemptive self-narratives can provide a basis for agency in organizations, we analyze and compare the career narratives of a retired Episcopal Bishop and a celebrated CEO.