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An efficient implementation of a constitutive model for reinforced concrete plates is discussed in this work. The constitutive model is set directly in terms of stress resultants and their energy conjugate strain measures, relating their total values. The latter simplification is justified by our primary goal being an evaluation of the limit load of a reinforced concrete plate. A concept of the ‘rotating crack model’ is utilized in proposing the constitutive model to relate the principal values of bending moments and the corresponding values of curvatures. Efficient implementation is provided by a very robust, but inexpensive plate element. The element is based on an assumed shear strain field and a set of incompatible bending modes, which provides that the non‐linear computations, pertinent to constitutive model, can be carried out locally, i.e. independently at each numerical integration point. Set of numerical examples is presented to demonstrate a very satisfying performance of the proposed model.

A non‐linear shallow thin shell element is described. The element is a curved quadrilateral one with corner nodes only. At each node, six degrees of freedom (i.e. three translations and three rotations) make the element easy to connect to space beams, stiffeners or intersecting shells. The curvature is dealt with by Marguerre's theory. Membrane bending coupling is present at the element level and improves the element behaviour, especially in non‐linear analysis. The element converges to the deep shell solution. The sixth degree of freedom is a true one, which can be assimilated to the in‐plane rotation. The present paper describes how overstiffness due to membrane locking on the one hand and to the sixth degree of freedom on the other hand can be corrected without making use of numerical adjusted factors. The behaviour of this new element is analysed in linear and non‐linear static and dynamic tests.

Recent research suggests that prosocial organizations are likely to have more prosocial employees, and that this match plays a significant role in organization contracting practices and productivity – for example, in government. Evidence suggests that selection plays a role: prosocial employees are more likely to join prosocial organizations. In this paper, we ask whether prosocial behavior increases with tenure in prosocial organizations. Using a unique sample of nearly 300 mid-career Indonesian public officials, we find that subjects with longer tenure in the public sector exhibit greater prosocial behavior.

Over the last decades, the accounting and control literature has featured much studying of and debate about the role and designing of incentives. Over the last year or so, the debate over incentives and bonuses has become a much more public one, as illustrated by the current public furor over bankers' bonuses and frequent calls to limit them and/or tax them more heavily. The public nature of the debate is new, but the emotional intensity is not; an intense emotionality has often characterized discussions of these subjects in print, as recently illustrated by a controversy between supporters and opponents of goal setting published in Academy of Management Perspectives.

This chapter tries to structure the debate by defining – and clarifying the interactions between – key components of the debate. I then review some – by no means all – of the evidence available in three streams of research: goal setting, self-determination theory, and economics. A surprisingly large number of commonalities emerge from this review. I then revisit in light of this review two accountability models I had introduced at a previous conference as well a forthcoming field study of the sophisticated approach developed by a successful multinational corporation.

Purpose – The controllability principle has attracted considerable attention in performance management research. Whereas this discussion hinges centrally on a conception of human motivation, findings from psychological motivation research on intrinsic motivation have not received attention yet. Addressing this research gap, this chapter analyzes the effect of perceived controllability on extrinsic and intrinsic motivation and thereby on work effort.

Methodology/approach – We conducted a vignette study with undergraduate students of an accounting course in a German University in early 2009. Each participant was confronted with a written description of a hypothetical business situation (a vignette) on which the participants should base their further answers. These vignettes also contained a description of a remuneration system. Among other things, the degree of this remuneration system's controllability was varied from vignette to vignette. After reading the vignette each participant was instructed to answer some questions regarding his/her willingness to exert additional effort in the described situational context and the motivational reasons behind this willingness.

Findings – The study exhibits that a lack of perceived controllability has a negative impact on extrinsic, but also on intrinsic, motivation and thereby on work effort.

Originality – The findings put the current discussion into a broader perspective, as they suggests that adherence to the principle of controllability is not only warranted given the impact on extrinsic motivation as discussed in large parts of the literature but also for intrinsic motivation.

In many parts of the world, labor shortages are likely to affect the activities of SMEs. Consequently, SMEs needs to adopt attractive HRM practices. This study analyzes the impact of one type of sustainable HRM (SD-HRM) on employees’ attraction and retention factors such as employees’ motivation, the quality of image and customer satisfaction in SMEs context. It also looks at the impact of SME managers’ value-intentions, calculative (egoist-strategic) and non-calculative (altruist-institutional) on this relationship.

Drawing on part of a survey of 409 Quebec SME managers’ commitment to sustainability, a mediation model is used to consider the impact of the manager’s values-intentions on potential workforce attraction and retention factors.

The results show that the implementation of SD-HRM practices has a positive impact on the outcomes considered, as it was expected, but show the counterintuitive results that it is altruistic values (non-calculative), rather than egoistic values, that helps to maximize the desired effects.

SME managers could adopt SRHRM practices to attract and retain employees. To maximize positive impacts, they might strategically integrate this approach while remaining authentic to their altruistic values. Purely institutional intentions are insufficient. By being both personally committed and strategic, managers can improve both employee well-being and organizational performance.

The original aspect of this research is the integration of expectations of spin-offs (positive or neutral) in relation to SD-HRM, based on the values and intentions of SME managers. This allows to recognize the multiple profiles, justifications and objectives of SMEs, which do not form a monolithic whole and need to be understood and supported by considering their differences.

This paper aims to propose an accurate and efficient decision-making process adapted to the specific context of Claim Management situations, implying partners engaged in a high-involvement relationship.

We used a three-step approach: first, an inductive phase based on 12 past case studies. Second, a theory-building phase. Third, a theory-testing phase based on an ongoing case study to observe and test our propositions.

Proposal 1: Partner’s Strategic Value is an influential decision parameter that must be incorporated into Claim Management-related decision-making processes in high-involvement relationships. Proposal 2: The Fast-and-Frugal Heuristic is adapted to the intense, interactive and iterative nature of the Claim Management context. Our final proposal combines these two findings, i.e. a Fast-and-Frugal Heuristic incorporating the Partner’s Strategic Value and based on using decision criteria as a sequence, not simultaneously.

In the context of high-involvement business relationships and Claim Management, this study introduces the importance of selecting an appropriate decision methodology and integrating a strategic decision parameter (Partner’s Strategic Value) into an operational decision-making context. Furthermore, the principle of considering decision parameters in a specific sequence corresponds to the iterative and interactive nature of the Claim Management processes.

Automated valuation models have been in use at least for the last 50 years in both academia and practice, while automated valuation recently re-emerged as very important with the rise of digital infrastructure. The current state of the art, therefore, justifies the dual contributions of this paper: organising existing knowledge and providing a new framework.

This paper provides much-needed analysis and synthesis of the accumulated body of knowledge by proposing an updated classification of automated valuation approaches based on two criteria, and a taxonomy adapted to new trends. The latter requires a paradigm shift from models to automated valuation systems. Both classification and taxonomy arose after literature review.

This paper provides a framework for an explicit context under which automated valuation is carried out. To do so, authors propose a definition of automation valuation systems; contextualise the differences among theories, approaches, methods, models and systems present in automated valuation and introduce a classification of automated valuation approaches and a non-hierarchical taxonomy of automated valuation systems.

Perhaps, a systematic literature review process instead of a selective list of 100 references could additionally validate the proposed classification and taxonomy.

The new framework, underlying various dimensions of the automated valuation process, can help practitioners surpass judging models based purely on their predictive accuracy. Also, the automated valuation system is a more generic term that can better accommodate future research coming from a multitude of disciplines, more diverse business areas and enlarged variety of practical users.

This is the first paper that develops a taxonomy of automated valuation systems.

Kerr's (1975) examination of the “folly of rewarding A while hoping for B” led him to encourage organizations to align reward system and desired employee behavior. Since then, much of the accounting and control literature has increasingly reduced the reward system to one of its components – incentive compensation plans – and has increasingly ceased to examine other behavioral levers used by corporations, thus implicitly or explicitly treating measurement and reward as a sufficient condition to obtain desired employee behavior. This chapter considers the complexity of the reward system (including its inevitable subjective dimension) and discusses its role, in connection with other important managerial levers, in corporations’ broader efforts to shape employee behavior. The chapter concludes with a review of literature streams in economics and psychology, suggesting that an intense incentive alignment approach may be self-fulfilling and hence counter-productive.

Purpose – This chapter reviews the challenges faced by top management teams as they strive to create corporate cultures that combine a high performance with a strong sense of integrity.

Methodology/approach – The chapter integrates diverse theories from organizational research and cognitive psychology, as well as published accounts of ethical breakdowns, to shed new light on the barriers to corporate integrity.

Findings – The chapter distinguishes between two major types of ethical breakdowns.

Conscious transgressions, where the individuals know what they should or should not do, but choose nonetheless to follow the unethical path, a decision that they then need to rationalize and which often places them on a slippery slope.

Unconscious transgressions, where the individuals do not even realize that they are making an inappropriate decision, as they fall prey to ethical fading or to other cognitive biases.

Practical implications – The chapter proposes that top management plays a key role in establishing a climate where employees can speak up, emphasizing the importance of all stakeholders, and investing in training to increase awareness of the cognitive biases that support transgressions.

Social implications – The chapter recommends that management educators must alert students more forcefully to the personal and organizational repercussions of “minor” ethical transgressions; increase student awareness of key cognitive concepts, including ethical fading and other mental biases; and highlight the possible dysfunctions of intuitive remedies, like incentives or rules and regulations.

Originality/value of chapter – The chapter provides a clearer analysis of the causes of ethical breakdowns, allowing for more effective prevention.