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This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

With limited intracultural ethical research in evidence this paper contributes to the theoretical discussion of expatriate ethical acculturation. Of particular interest to this study are the ethical attitudes of subcultural groups, particularly managers, who because of overseas assignment or immigration, are operating outside their usual national location. Research was undertaken to investigate whether ethical divergence or convergence, through acculturation, exists with ex patriate managers, and over what time period. Two locations, Hong Kong and Canada, were chosen for comparative study and the results indicated an interesting dichotomy. Ethical convergence, the adopting of host country ethical values, is evident with Hong Kong Chinese expatriate managers in Canada but did not occur with North American expatriates in Hong Kong. For the expatriate Chinese manager the research findings indicate that Hong Kong Chinese managers now residing in Canada develop a unique set of ethical attitudes that are significantly different from those of local managers in Hong Kong yet also significantly different from the attitudes held by local Canadian managers. A subtle form of ethical convergence is occurring. No significant relationship was found between ethical acculturation and the length of time being an expatriate Hong Kong Chinese manager in Canada except on two issues. For these issues the longer the time spent in Canada the greater the rise in ethical attitudes. A heterogeneous group of expatriate managers in Hong Kong was also evaluated and while predicate similarities existed between expatriates from China and Macau, statistically significant differences in ethical perceptions were found between the general population of expatriate managers (i.e. American, Australasian, British etc.,) and local Hong Kong Chinese managers.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

This study develops an empirical basis for examining role differentiation in Australian Universities and Colleges. Multiple discriminant analysis of the work‐related attitudes of academics working at nine Australasian Universities and Colleges of Advanced Education is used to investigate their institutional culture and two discriminant functions are established. The first discriminant function clearly distinguishes between the universities and the colleges, in agreement with their commonly perceived emphases on academic and professional education. The second discriminant function can be interpreted as distinguishing the more conservative institutions. It is found that the cultural differences thus established between the institutions cannot be explained by the demographic differences recorded between their members. Several policy related questions are examined in the light of these findings and their implications discussed.

A survey of the work‐related attitudes and demographic charcteristics of academic staff is reported. Nine institutions were surveyed: two universities and two colleges of advanced education in each of Western Australia and New South Wales, plus the largest university in New Zealand. The attitudinal items related to publication, research, teaching methods, relevance of local needs, the reward structure, the administrative hierarchy, administrative duties, the work environment, colleagues, mobility, geographical isolation and professional association meetings. The demographic characteristics surveyed included faculty, sex, rank, age, level of qualification, publications and place of highest qualification. Differences between the demographic characteristics of universities and colleges, and between the institutions of each group are reported. The attitudinal items used and the method of extracting meaningful attitudinal variables from these items are discussed. The attitudinal analysis permits the role differentiation between the institutions to be examined, and this discussion is the subject of a companion paper.

A multivariant approach to the complex issues of worker satisfaction, providing analytical and diagnostic results which can be extremely useful to a management concerned about this aspect of the workplace.

This article takes stock of the state of cross‐cultural management in Malaysia. It first focuses on a number of problems that cross‐cultural management faces generally, namely the lack of integrated knowledge and the possibility of subjectivity influencing the research design. Then the article looks at the state of cross‐cultural management research in Malaysia. It concludes that cross‐cultural management in Malaysia is, as yet, a series of “snapshots” with little follow‐up. Lastly, a number of themes for future research in Malaysia are proposed.

This study's main objective is to examine the effect of learning from entrepreneurial failure on performance, with a type of failure as a moderator variable. Interactions between internal and external causes of failure and learning from entrepreneurial failure are also investigated, as well as entrepreneurs' aspects (i.e. age, experience and education) and organisational contextual factors (i.e. size, sector and location).

This study employed a hypothetico-deductive approach through a survey of 250 purposively sampled entrepreneurs who had suffered business failures. The survey data were subjected to regression analysis and moderated regression using WarpPLS software and an independent sample t test for an in-depth analysis.

The results indicated that learning from entrepreneurial failure positively affected business performance, an effect moderated by the type of failure, particularly with large failures. Only perceived internal causes of failure exerted a positive effect on learning from entrepreneurial failure; the external causes did not. The effect of failure on business performance was stronger on entrepreneurs who were older and experienced, had non-university educations and operated small- and medium-sized enterprises (SMEs) outside Java–Bali islands.

This study's findings provide empirical evidence that supports the experiential learning theory and attribution theory in explaining the interaction between learning and failure, its cause, its consequences and its magnitude as perceived by entrepreneurs of SMEs in Indonesia, where the rate of failure is relatively high. The authors’ study also emphasises the roles of the entrepreneur and organisational contextual factors, which matter in learning to improve performance.

The transition from centralised to market economy created a number of difficulties for Polish enterprises and many of them went bankrupt, especially after the Soviet market had been lost. While large companies, such as steelworks, coal mines, railways, etc, have been protected by the government for social reasons, the small and medium enterprises (SMEs) could survive only when they, by themselves or with some external assistance, were able to introduce internal changes and adjust to the market environment. Polish SMEs may be divided into two groups: emerging private firms and split firms which were created by a partition of large state‐owned enterprises. The various reasons for failure are discussed for both groups and compared with those described in the literature. A general model of consultancy intervention is presented and the attitudes of Polish enterprises towards change are described. In general, the state‐owned and split firms are reluctant to change unless their situation is critical, and if restructurisation is done it is rather superficial. Thus, a successful consultant has to be not only convincing and flexible but also must assess how deep a change is wanted by a given enterprise. This paper presents the approach used in helping the split firms by the University of Mining and Metallurgy (UMM), Faculty of Management Consulting Group. In order to find solutions for a given firm, a working team consisting of representatives of an enterprise and university was set up. The team devises a strategy of enterprise survival and prepares a detailed plan of the steps to be taken. This approach, which in many cases has proved to be successful, consists of trying to infuse the employees with the philosophy of enterprise survival and organising a series of relevant training activities. When the employees fully understand the essence of all the actions necessary for enterprise survival (privatisation, improvement of marketing, creation of systems of motivation, quality control, management information and other), the consulting group’s role as “company doctor” is limited to the supervision of the change planning process and the assessment of the solutions chosen. This system of triggering employee initiative has been found to be not only effective but also cheap, an aspect which in the case of small enterprises should not be underestimated.