Chang‐Soo Kim and Lewis F. Davidson
This study uses the balanced scorecard(BSC) framework to assess the business performanceof information technology (IT) expenditures in the Korean banking industry. The…
Abstract
This study uses the balanced scorecard(BSC) framework to assess the business performance of information technology (IT) expenditures in the Korean banking industry. The relationship between IT expenditures and bank’s financial performance or market share was significantly different depending upon the level of IT. For banks that maintain high IT level, IT expenditures appear to have (1) increased labor productivity, (2) decreased payroll expenses and increased operating and total administrative expenses, (3) increased market share, and (4) increased revenue and profit. The evidence suggests two important practical implications. First, if banks effectively use IT strategy to improve competitive advantage, they are likely to reduce payroll expenses and increase market share as well as profitability. Second, this study posits that bank managers should consider using a balanced scorecard approach to measure business performance of both IT and management strategies. Thus, evidence of this study provides guidance for achieving competitive advantage in the banking industry.
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Azura Omar and Marilyn J. Davidson
Provides a review of the position of women in management in a number of countries. Describes how in almost all countries, management positions are dominated by men. Concludes…
Abstract
Provides a review of the position of women in management in a number of countries. Describes how in almost all countries, management positions are dominated by men. Concludes that, although many similarities were found in women’s work experience across cultures, cultural factors accounted for the unique experiences of women in a given country.
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The purpose of this chapter is to examine the influence exerted on the thought of F.A. Hayek by the work of the biologist and founder of system theory, Ludwig von Bertalanffy. The…
Abstract
The purpose of this chapter is to examine the influence exerted on the thought of F.A. Hayek by the work of the biologist and founder of system theory, Ludwig von Bertalanffy. The author’s methodology includes textual analysis and archival work. It is argued first of all that Bertalanffy provided Hayek with a conceptual framework in terms of which he could articulate the philosophical significance of his theoretical psychology. In particular, Bertalanffy’s work afforded Hayek a set of concepts that helped him to articulate the relationship between mental and physical events – that is, between mind and body – implied by his theory. The second part of the chapter builds on the first by exploring how Hayek subsequently applied the abstract conceptual framework or ontology set out by Bertalanffy to the economy. In this way, Bertalanffy’s ideas helped Hayek to articulate and shape his emerging view of the economy as a complex adaptive system, which consists of different ‘levels of organisation’, which displays ‘structural’ or ‘emergent properties’, and which evolves over time on the basis of those group-level properties.
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A small-scale study was conducted to qualitatively explore the “lived experiences” of persons who remarried between the ages of 55 and 75. Improved life expectancy, high divorce…
Abstract
Purpose
A small-scale study was conducted to qualitatively explore the “lived experiences” of persons who remarried between the ages of 55 and 75. Improved life expectancy, high divorce rates, increased odds of being widowed over time, and the need for intimate relationships across the lifespan are some of the factors associated with a recent increase in remarriage rates of older adults. While demographic trends indicate that repartnering in the later years will likely become more common, little is known about remarriage in the “young-old” years.
Methodology/approach
The study included in-depth, semistructured interviews with 11 newlyweds (seven females, four males) who had remarried between the ages of 55 and 75. Word-for-word transcripts were qualitatively analyzed through a process of open coding and constant comparison to identify salient themes related to the original research question “What is the transition to remarriage experience like for adults aged 55–75?”
Findings
Five themes emerged from the analysis of participant interviews: positive orientation toward remarriage, practical/pragmatic view of the union, desire for companionship, recognition of others’ feelings, and willingness to adapt.
Research limitations/implications
The findings were salient to a small group of “young-old,” white, middle-class males and females from the Midwest and are not meant to be generalizable. The results can serve as a basis for further research and understanding of romantic relationships and repartnering across the life course.
Originality/value
This study helps to fill the gap that exists in the current literature related to romantic relationships and remarriage in the “young-old” years of life.
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Martin Plöckinger, Ewald Aschauer, Martin R.W. Hiebl and Roman Rohatschek
In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review…
Abstract
In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research on the influence of individual executives on corporate financial reporting and use upper echelons theory as our organizing framework. Our review of 60 studies shows that research consistently finds that top management executives exert significant influence on financial reporting decisions, particularly on disclosure quality. Empirical research has developed promising approaches to investigate executives' psychological attributes and character traits. The results of studies examining the influence of demographic characteristics of individual executives are, however, sometimes contradictory and ambiguous. Nevertheless, the overall empirical results we review are supportive of upper echelons predictions. Additional research in this field is needed to clarify the influence of unexamined upper echelon characteristics, important moderator variables, and adverse selection effects. We also suggest that future research more closely investigates the magnitudes of managerial influence and adopts a more holistic perspective on financial reporting outcomes.
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Christiana Osei Bonsu, Chelsea Liu and Alfred Yawson
The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this…
Abstract
Purpose
The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.
Design/methodology/approach
To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.
Findings
The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.
Practical implications
CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.
Originality/value
Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.
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Erika L. Bocknek, Marva L. Lewis and Hasti Ashtiani Raveau
Black fathers, and specifically fathers who identify as African American, represent a group of parents who are at once not well understood and pervasively stereotyped in negative…
Abstract
Black fathers, and specifically fathers who identify as African American, represent a group of parents who are at once not well understood and pervasively stereotyped in negative ways. In this chapter, we describe the risks and resilience of Black fathers and their children, with a special focus on mental health and coping with stress. We emphasize a cultural practices approach that takes into account both the risks specific to Black fathers’ capacity to parent their children and a theoretical foundation for understanding the inherent strengths of Black men and their families. Finally, we address the need for early childhood educators to partner with Black fathers as a means to best support children and their families.