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The aim of this study is to examine the relations among organizational ethical climate, goal interdependence (cooperative vs competitive goals), and organizational and professional commitment among auditors in Asia.

The authors conducted a field survey of 293 auditors employed in two offices of an international accounting firm: one in Hong Kong and one in Singapore.

Structural equation analyses indicate that instrumental ethical climates that focus on the pursuit of self‐interest and firm profitability promote more competitive and less cooperative goals among auditors. Benevolent/cosmopolitan (public interest) climates appear to enhance cooperative goals among employees. Cooperative goals in turn were associated with increased affective and normative organizational and professional commitments. Competitive environments significantly reduced affective and normative organizational commitment as well as affective professional commitment. Compared with their Hong Kong counterparts, Singaporean auditors perceived the ethical climate in their firm to be more positive or supportive of ethical values, and also felt the work environment in the firm was more cooperative and less competitive. In addition, the Singaporean auditors exhibited somewhat higher levels of emotional attachment to both their firm and the public accounting profession.

No prior accounting study has examined the influence of cooperative/competitive goals on work outcomes in a public accounting setting, or the role of ethical climates as potential antecedents of such goals. The results of the current study indicate that the development of cooperative and competitive goals is significantly related to the perceived ethical climate in public accounting firms, and that such goals may have significant effects on employee commitment not only to their organization but also to their profession. The significant differences between auditors in Hong Kong and Singapore have not previously been documented, and raise questions for future research.

The primary objective of this study is to examine the moderating influence of professional commitment (PC) on the associations among ethical climate, organizational‐professional conflict (OPC) and organizational commitment (OC) among public accountants. It aims to replicate recent findings on the relationships among ethical climate, OPC and OC. It also aims to extend prior research by investigating the association between ethical climate and both functional specialization and organizational rank in an accounting firm.

The authors surveyed all professional employees in the Singapore office of an international accounting firm.

Significant associations were found between ethical climate, OPC and OC. Participants' degree of affective commitment to their profession moderated the relationship between the public interest (benevolent/cosmopolitan) climate and perceived conflict and OC. Specifically, professionally committed employees reported less conflict and greater commitment when they felt the firm placed more emphasis on the public interest. These relationships were not present for employees with lower levels of professional commitment. It was also found that taxation specialists perceived the least emphasis in the firm on serving the public interest.

No prior study has documented the moderating influence of affective professional commitment on the association between ethical climate and accountants' OPC or OC. This finding has important implications, suggesting that accounting firms' ability to retain professionally committed employees will depend in part on the degree to which the firm upholds professional ideals such as serving the public interest. The fact that tax specialists perceived less emphasis on serving the public interest than other functional areas implies that tax practices may be overemphasizing client advocacy at the expense of public service.

The purpose of this paper is to investigate the association between employees' perceptions of diversity training (DT) existence and effectiveness with organizational commitment (OC), and career satisfaction (CS).

The analyses in this paper utilize survey data collected between 2006 and 2007 from over 11,000 managers, professionals, and executives working in nine large organizations in corporate Canada. The survey included questions about employees' perceptions of their work experiences and outcomes and their organizations' diversity practices. Comparisons of means as well as multivariate regression analyses were undertaken.

The paper shows that employees who perceived DT to be effective were significantly more committed to their organizations and more satisfied with their careers than employees who perceived DT to be ineffective or non‐existent.

The paper examines the linkages between DT, OS, and CS based on survey responses from managers, professionals, and executives. Findings may therefore not be applicable to entry level employees.

DT, and in particular when viewed by employees to be effective, increases employees' OC and CS, which are associated with loyalty, lower turnover and higher employee engagement.

The paper found that employees' OC and CS are highest when they perceived DT to be effective. Factors associated with OC and CS are explored based on employees' perceptions of the availability and effectiveness of DT.

Organizations rely on budget teams for capital investment decisions. This study examined conditions that affected budget team performance. Variables included the formulation of cooperative, competitive and independent team budget goals and the mediating effect of budget information analysis between goals and budget performance. Two antecedents to budget goal formulation were examined, the budget knowledge of individual team members and organizational feedback control. Posited hypotheses were supported. Asymmetric budget knowledge between team members significantly increased independent and competitive budget goals and decreased cooperative budget goals. Organizational controls discouraged independent and competitive goals and encouraged cooperative budget goals. Cooperative (competitive and independent) budget goals improved (hindered) budget information analysis that in turn positively (negatively) affected budget performance.

This study aims to explore how urban governance of Hong Kong is impacted by the formulation and implementation of the new constitutional order of “one country, two systems” that distinguishes between the British colonial government and the current government under Chinese sovereignty.

While the literature recognises the society of Hong Kong has been heavily relying on land and property activities, few attempts notice the uniqueness of Hong Kong’s sequential constitutional orders and its relations to those activities. This study presents a geographical enquiry and an archival study to illustrate the spatiality of the new constitutional order and its implications on land injustice. Drawing from the works of legal geography and urban studies, this study extends and clarifies Anne Haila’s conception of Hong Kong as “property state” to “property jurisdiction”.

Though common law and leasehold land system were perpetuated from the colonial period, the new constitutional order changed their practices and the underlying logic and ideology. The urban governance order of this property jurisdiction is intended for prosperity and stability of the society, and for the economic benefit and territorial integrity claim of the Chinese sovereignty.

This study enriches the literature of Hong Kong studies in three major areas, namely, the relationship with China, urban governance and land injustice. It offers a conceptual discussion, which contributes to comparative territorial autonomies studies. It also contributes to legal geography by providing insights beyond the western liberal democracy model.

The purpose of this paper is to explore the effects of inter‐organisational compatibility on inter‐organisational information systems (IOIS) integration and supply chain performance of large enterprises (LE) and small‐medium enterprises (SMEs) in Australian retailing chains.

Convergent interviewing technique was used to collect data from managers of 12 fast‐moving consumer goods and hardware manufacturing and retailing organisations. Within‐ and cross‐case analyses were used to analyse the data.

The results indicate that technical, strategic and cultural compatibility between supply chain partners are antecedents to IOIS integration and supply chain performance of both LE and SMEs. A conceptual model explaining the relationship between inter‐organisational compatibility, IOIS integration and supply chain performance is advanced. The study extends congruency theory to information systems and supply chain contexts.

The study provides some guidelines to supply chain and information systems managers on how inter‐organisational compatibility can be used to facilitate IOIS integration and enhance supply chain performance in both large and small firms. Technical, strategic and cultural compatibility emerged as antecedents to IOIS integration, suggesting the need for supply chain managers especially within SMEs to pay close attention to inter‐organisational compatibility factors when integrating IOIS with supply chain partners.

Research relating IOIS integration and supply chain is limited, especially in the SMEs context. Thus, this paper contributes to the body of knowledge by examining how inter‐organisational compatibility influences organisations' decisions to integrate IOIS with supply chain partners using congruency theory.

Presents a series of articles on each of the following topics: digital strategy in the next millennium (Digital strategy – a model for the millennium; Searching for the next competitive edge; The technology link; Value web management opportunities; clash of the Titans: communications companies battle for new ground; and a guide through the maze); retailing and distribution in the digital era (The business case for electronic commerce; superdistribution spells major changes; VF Corp. sews up software operation; IBM seeks to harness digital revolution; Egghead’s bold move to a Web‐based strategy; achieving successful Internet banking; and enterprising uses for IT); and the changing shape of the aviation industry (boom times ahead for air cargo; United Airlines flies high through employee ownership; Asian practices to West at Cathay Pacific; and Ryannair strips to the bone).

The purpose of this paper is to empirically examine the influence of the internet on the internationalisation process and international customer relationship interactions of UK manufacturing small to medium‐sized enterprises (SMEs). The paper is positioned at the interface of the literature on international entrepreneurship and the internet.

The paper discusses the findings from multiple case studies of ten UK manufacturing SMEs from a variety of UK sectors, producing high‐, medium‐ and low‐tech offerings. In‐depth interviews with directors or managers of the SMEs were conducted. Individual and cross‐case analysis was carried out using coding frameworks to reduce and analyse the data and capture patterns in the findings.

The findings reveal how the influence of the internet in the internationalisation process and international customer relationship interactions differed in the high‐, medium‐or low‐tech SME categories. The influence of the internet differed across three main dimensions: the way in which the SMEs invested in and used different internet applications for internationalisation and customer relationship support, the SMEs' perceptions of the internet as a tool to support communication with international customers; the SMEs' reliance on more personal and interactive forms of contact with international customers.

The results demonstrate that the level of technological advancement of an SME's offerings has an important bearing on how these firms adopt the internet in their internationalisation process and gain advantages in their international customer interactions. The managerial implications of the study are relevant for manufacturing SMEs, their customers and government agencies involved with SMEs.

This research is amongst the first empirical contributions to examine the themes of the internet, internationalisation and international customer interactions in UK manufacturing SMEs and to highlight the importance of the level of technological advancement of an SME's offerings in distinguishing the ways in which the internet is used by entrepreneurial small firms in their internationalisation process.