In light of the low‐union density and a huge representation gap in the US representation system. The purpose of this paper is to examine the effectiveness of the system under…
Abstract
Purpose
In light of the low‐union density and a huge representation gap in the US representation system. The purpose of this paper is to examine the effectiveness of the system under majority rule and to provide some empirical evidence on how much union membership would increase in the USA if a policy of non‐exclusive representation, as adopted in New Zealand, are to be implemented.
Design/methodology/approach
The sample for the study consists of 227 New Zealand organizations, employing over 180,000 workers. Logistic regression is used for the analysis with the dichotomous dependent variable indicating whether there is majority union support.
Findings
If the USA allowed and supported minority unionism, union membership could increase by 30 percent or more. Workers in smaller, private‐sector organizations outside healthcare, education, and manufacturing are most disadvantaged by the majority‐rule system.
Practical implications
Given that many workers' needs for representation have not been addressed by the current US majority rule system, consideration of minority representation to enhance representation effectiveness and understanding its implications are of critical importance, especially for a democratic society.
Originality/value
The paper offers empirical data on the implications of a change of the US representation system and proposes three options for incorporating minority representation.
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A “new” interpretation of Section 7 in the National Labor Relations Act could serve as the basis of union renewal, in enabling and supporting non-majority, non-exclusive…
Abstract
A “new” interpretation of Section 7 in the National Labor Relations Act could serve as the basis of union renewal, in enabling and supporting non-majority, non-exclusive representation as an alternative to the difficulties of union certification. One potential shortcoming of this form of representation is interunion conflict associated with ongoing competition between unions trying to attract each other's members in the same bargaining units. However, interview evidence collected from union executives in New Zealand, where non-majority, non-exclusive representation already exists, suggests that such conflict is normally limited. Focusing representation on areas that make the most sense (for both unions and workers) and following union federation protocols, when conflicts occur, have both contributed to the overall low conflict level. Lessons for US unionism are explored.
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The purpose of this paper is to analyse social media issues that give rise to employment-related legal and ethical dilemmas, with reference made to recent case law development…
Abstract
Purpose
The purpose of this paper is to analyse social media issues that give rise to employment-related legal and ethical dilemmas, with reference made to recent case law development, and offer recommendations for employers and employees.
Design/methodology/approach
Prior research, statistical trends, and case laws are reviewed.
Findings
Employers using social media for employment decisions may risk crossing the lines of discrimination, infringement on personal privacy, and/or interference with employees’ concerted activities protected by US law. However, employers not using social media may face negligent hiring and damages for improper employee messages posted. For employees, while social media provides a connection tool, messages posted off-duty and thought to be “private” may still be used as evidence in support of disciplinary actions.
Practical implications
Employers, employees, and their unions must be cognizant of the ethical and legal implications of using social media in the employment context, and the latest developments in the privacy rights, human rights, labour relations rights, and contractual rights. Concerns about power shift need to be addressed.
Social implications
Social media growth has blurred the boundary between work and private lives. With employers able to monitor employees’ social media activities almost at all times, this has implications for the overall power and control. On the other hand, employees may find social media offering another voice channel that can also potentially increase their power to some extent.
Originality/value
Social media is a fast developing area with new case laws emerging regarding its use in the employment context. The paper provides a systemic review of the issues and latest developments.
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Ebony de Thierry, Helen Lam, Mark Harcourt, Matt Flynn and Geoff Wood
The purpose of this paper is to use the theoretical and empirical pension literatures to question whether employers are likely to gain any competitive advantage from degrading or…
Abstract
Purpose
The purpose of this paper is to use the theoretical and empirical pension literatures to question whether employers are likely to gain any competitive advantage from degrading or eliminating their employees’ defined benefit (DB) pensions.
Design/methodology/approach
Critical literature review, bringing together and synthesizing the industrial relations, economics, social policy, and applied pensions literature.
Findings
DB pension plans do deliver a number of potential performance benefits, most notably a decrease in turnover and establishment of longer-term employment relationships. However, benefits are more pronounced in some conditions than others, which are identified.
Research limitations/implications
Most of the analysis of pension effects to date focuses primarily on DB plans. Yet, these are declining in significance. In the years ahead, more attention needs to be paid to the potential consequences of defined contribution plans and other types of pension.
Practical implications
In re-evaluating DB pensions, firms have tended to focus on savings made through cost cutting. Yet, this approach tends to view a firm's people as an expense rather a potential asset. Attempts to abandon, modify, or otherwise reduce such schemes has the potential to save money in the short term, but the negative long-term consequences may be considerable, even if they are not yet obvious.
Originality/value
This paper is topical in that it consolidates existing research evidence from a number of different bodies of literature to make a case for the retention of DB pension plans, when, in many contexts, they are being scaled back or discarded. It raises a number of important issues for reflection by practitioners, and highlights key agendas for future scholarly research.
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David Lewin and Paul J. Gollan
Volume 20 of Advances in Industrial and Labor Relations (AILR) contains seven chapters that deal with important aspects of employment relationships in a variety of industries…
Abstract
Volume 20 of Advances in Industrial and Labor Relations (AILR) contains seven chapters that deal with important aspects of employment relationships in a variety of industries, countries, and research contexts. The first three papers, each of which analyzes the effects of an exogenous variable (e.g., fiscal adversity, globalization, and new technology) on labor–management relations, have specific industry/sector settings, namely, public schools (primary education), civil aviation, and nursing homes (health care), respectively. The first and third of these chapters are set in the United States, the second in Britain. The next four chapters, each of which analyzes the effects of enacted or contemplated legislation on specific aspects of labor–management relations and workplace dispute resolution, are set in Canada, Australia, New Zealand, and the United States, respectively. The research designs featured in these papers include quasiexperimental, case studies, interviews, surveys, and simultaneous equation modeling.
This study is an attempt to verify the mostly anecdotal or case‐based assertions regarding the imperviousness of Japanese management to the threats of large institutional…
Abstract
This study is an attempt to verify the mostly anecdotal or case‐based assertions regarding the imperviousness of Japanese management to the threats of large institutional stockholders. Using data drawn from 118 corporations in five industry sectors, and applying an econometric technique, we propose to verify the differences, if any, in the relationship of a set of eight firmlevel strategic attributes and corporate efficiency across two distinct institutional ownership settings: high versus low. The test results reveal a structural homogeneity across both settings, suggesting that Japanese managers are independent of pressures from institutional owners across high and low levels of ownership. The study’s academic and managerial implications are also given.
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The purpose of this paper is to explore the increasing role of financial auditing in the fight against government sector fraud and financial mismanagement in Ghana, Africa. Using…
Abstract
Purpose
The purpose of this paper is to explore the increasing role of financial auditing in the fight against government sector fraud and financial mismanagement in Ghana, Africa. Using a Foucauldian‐inspired theoretical framing, the paper explores the growing cases of fraud in the Ghanaian public sector and the technologies of government that have been enlisted to combat it. The paper also discusses the particular interests that are likely served by the push for financial audits as the preferred weapon for fighting government sector fraud in the country.
Design/methodology/approach
The approach of the paper is qualitative involving the use of a variety of archival material and interviews with employees of the Ghana Audit Service, the Controller and Accountant‐General's Department, and global agencies like the World Bank and United States Agency for International Development (USAID).
Findings
The paper finds that contrary to the view of “auditing as an alien phenomenon in most parts of the Third World, certainly Africa,” financial auditing is the preferred approach to fighting government sector fraud in Ghana. The paper also shows that financial auditing is privileged over other technologies of government, in this context, largely because it reinforces the hegemony of international development agencies like the World Bank and the imperialism of the big four accounting firms.
Originality/value
The paper adds insight into the increasing role of financial auditing in the fight against government sector fraud and financial mismanagement in Ghana.
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Karin Barac, Kato Plant, Rolien Kunz and Marina Kirstein
This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate…
Abstract
Purpose
This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an activity-based perspective in generic skill profiles of accountants and auditors.
Design/methodology/approach
Following a mixed methods research approach through focus group discussions and a survey involving more than 3,000 professional accountants and/or auditors, the study uses data from the Southern African region (South Africa, Zimbabwe and Namibia) to determine views on the competency needs of future accountants and auditors. An exploratory factor analysis was conducted to determine whether categories of generic skills for future entry-level accountants and auditors differ.
Findings
Four generic skills factors emerged as essential for future entry-level chartered accountants (CAs): digital, decision-making, organisational and business acumens. Three generic skill factors emerged for future registered auditors (RAs): digital, practice and commercial acumens. The results show that generic skill profiles of CAs and RAs, who are members of an accounting body differ and that both the context, related to an activity-based perspective, and individual or internal abilities, related to an attribute-based perspective, matter.
Research limitations/implications
The study extends generic skill theory by identifying broad categories of generic skills (referred to as acumens) for future accountants and auditors.
Practical implications
Insights from this paper facilitate a comprehensive understanding of the generic skill profile approach, combining attribute-based and activity-based perspectives, and this could assist accounting educators, practitioners and professional bodies to better prepare entry-level accounting and audit professionals for the workplace.
Originality/value
The study identifies broad categories (digital, decision-making, organisational, business, practice and commercial acumens) within generic skill profiles of CAs and RAs and shows that generic skills do not operate independently and should be viewed as an interdependent set or constellation of competencies.