Patti P.C. Cheung and Maria L.C. Lau
The purpose of this paper is to reflect The Chinese University of Hong Kong Library's catalogue evolution as a result of electronic resources cataloguing and how collaborative…
Abstract
Purpose
The purpose of this paper is to reflect The Chinese University of Hong Kong Library's catalogue evolution as a result of electronic resources cataloguing and how collaborative cataloguing could be implemented in the context of Hong Kong.
Design/methodology/approach
The paper outlines the challenges faced by The Chinese University of Hong Kong Library and the need to find alternative way to catalogue e-books come in large batches. It describes in particular the cataloguing of Chinese e-books in collaboration with the China Academic Library and Information System (CALIS).
Findings
Different cataloguing data set are inevitably blended into the library catalogue to be used by users. Still, collaboration is feasible when libraries are ready to make compromise and accept variances in the library catalogue.
Originality/value
The Chinese University of Hong Kong Library is the first library in Hong Kong to work collaboratively with CALIS to batch convert its records for cataloguing of Chinese e-books. The paper is useful for librarians exploring new source for Chinese cataloguing or collaborative initiatives with libraries in China.
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Maria Anna De Rosa, Maria Lippiello and Stefania Tomasiello
The purpose of the present paper is to investigate the nonconservative instability of a single-walled carbon nanotube (SWCNT) with an added mass through nonlocal theories. The…
Abstract
Purpose
The purpose of the present paper is to investigate the nonconservative instability of a single-walled carbon nanotube (SWCNT) with an added mass through nonlocal theories. The governing equations are discretized by means of the differential quadrature (DQ) rules, as introduced by Bellman and Casti. DQ rules have been largely used in engineering and applied sciences. Recently, they were applied to enhance some numerical schemes, such as step-by-step integration schemes and Picard-like numerical schemes.
Design/methodology/approach
In the present paper, the DQ rules are used to investigate the nonconservative instability of a SWCNT through nonlocal theories.
Findings
To show the sensitivity of the SWCNT to the values of added mass and the influence of nonlocal parameter on the fundamental frequencies values, some numerical examples have been performed and discussed. Yet, the effect of the different boundary conditions on the instability behaviour has been investigated. The validity of the present model has been confirmed by comparing some results against the ones available in literature.
Originality/value
Applying the nonlocal elasticity theory, this paper presents a re-formulation of Hamilton’s principle for the free vibration analysis of a uniform Euler–Bernoulli nanobeam. The main purpose of this paper is to investigate the free vibration response of an SWCNT with attached mass and for various values of small scale effects.
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Kevin E. Dow, Davood Askarany, Belaynesh Teklay and Ulf H. Richter
This study contributes to the management accounting (MA) literature by exploring the effect of managers’ perception of justice in the budgeting process (as a subsystem of MA) on…
Abstract
This study contributes to the management accounting (MA) literature by exploring the effect of managers’ perception of justice in the budgeting process (as a subsystem of MA) on their satisfaction and motivation to achieve organizational objectives. Drawing on the Habermasian concept of deliberative democracy, which underscores the importance of gaining legitimacy to achieve desirable outcomes, our analysis focuses on seven constructs related to situational and intrinsic participation, procedural and distributive justice, and attitude on two outcome constructs: satisfaction and motivation. We surveyed managers with an accounting background who are directly involved in the budgeting process and analyzed our data using partial least squares-based path analysis–structural equation modeling (PLS-SEM). The results of this study indicate that both dimensions of justice – distributive and procedural – are positively associated with participation, and in turn, positively impact satisfaction and motivation. Contrary to expectations, managers’ influence on the final budget does not seem to be as important as we expected. Budgeting is an important managerial function that involves setting targets based on an organization’s strategy and allocating resources for its execution. Such a fundamental process requires managers’ participation at various levels to ensure that the process is fair and just. Our study’s findings imply that justice perceptions are an essential fabric of organizational processes that drive human behavior. Specifically, our findings reveal that perception of justice influences participation and satisfaction and motivation.
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William W. Stammerjohan, Maria A. Leach and Claire Allison Stammerjohan
This study extends the budgetary participation–performance/cultural effects literature by isolating and examining the moderating effect of one cultural dimension, power distance…
Abstract
Purpose
This study extends the budgetary participation–performance/cultural effects literature by isolating and examining the moderating effect of one cultural dimension, power distance, on the budgetary participation–performance relationship. Isolating the impact of power distance is important to this literature because of the fact that participative budgeting remains a possibly underutilized management tool in high power distance countries.
Methodology/approach
We regroup our multinational sample of managers by power distance level, and employ multigroup structural equation modeling (SEM) and a set of nonparametric bootstrap tests to triangulate our findings.
Findings
We find that the majority of our managers from three high power distance countries (Mexico, Korea, and China) score in the lower half of the power distance scale, that there is significant correlation between participation and performance in both the high and low power distance subsamples, but that the mechanisms connecting participation to performance are quite different. While job satisfaction plays a role in connecting budgetary participation and performance among low power distance managers, job relevant information alone connects budgetary participation and performance among their high power distance counterparts.
Originality/value
The primary contribution of our work is that we not only demonstrate that budget participation can improve the performance of subordinate managers in high power distance cultures, but also provide evidence of how and why this is plausible. First managers may not share the same high power distance tendencies of their countrymen, and second, the communication aspect of budget participation appears to be more important for increased performance among those with high power distance tendencies.
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Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…
Abstract
Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.
Annilee M. Game, Michael A. West and Geoff Thomas
To explore the roles of perceived leader caregiving, and followers’ leader-specific attachment orientations, in followers’ experiences of negative interactions and emotions.
Abstract
Purpose
To explore the roles of perceived leader caregiving, and followers’ leader-specific attachment orientations, in followers’ experiences of negative interactions and emotions.
Methodology/approach
In a qualitative field study, individuals identified as secure and insecure (avoidant or anxious) on a pre-measure of leader-specific attachment, were interviewed regarding perceptions of leader caregiving and experiences of negative affective events in their current leadership dyad.
Findings
Followers perceived and interpreted negative interpersonal events and emotions in ways that reflected underlying attachment concerns, and embedded perceptions, of leader caregiving quality.
Research limitations/implications
The study was small-scale but provides rich relational information on which future researchers can build to further explore the development and impact of leader-follower attachment dynamics.
Practical implications
Attachment-focused leadership development training may be useful in enhancing leader-follower relationship quality.
Originality/value
This study is the first to demonstrate qualitatively the associations between followers’ leader-specific attachment orientations, their perceptions of leader caregiving, and their experiences of negative affective events in the leader-follower dyad.
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Tobias Fredberg and Johanna E. Pregmark
The literature on innovation/change predicts that entrepreneurial initiatives will be killed by the established organizational system. The general answer is to put innovations in…
Abstract
The literature on innovation/change predicts that entrepreneurial initiatives will be killed by the established organizational system. The general answer is to put innovations in separate units. This is not possible for corporate entrepreneurship initiatives, however. In this action research study, we focus on corporate entrepreneurship initiatives’ strategies for survival. We collected data by following 11 corporate entrepreneurship initiatives as they were pursued. We summarize their effort in three transformation mechanisms: aligning with purpose, creating trust, and creating attachment with autonomy. The data indicate that these factors not only contributed to the success of the initiatives but also to renewing the organizational system.
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Matthias D. Mahlendorf, Utz Schäffer and Oliver Skiba
Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to…
Abstract
Purpose
Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to stimulate further research by providing an overview of antecedents of participative budgeting and suggesting ways to build upon extant research.
Methodology/approach
We assess 22 studies published prior to 2011 that offer statistical insights into why organizations use participative budgeting by theorizing and modeling it as a dependent variable.
Findings
This work answers two research questions regarding why organizations use participative budgeting: (a) Which antecedents of participative budgeting have been analyzed so far? (b) Which causal-model forms are used in extant research regarding the antecedents of participative budgeting?
Originality/value
This paper provides a detailed overview of empirical studies and respective findings aiming to explain why organizations use participative budgeting. Many prior studies have measured the association between contextual antecedents and participative budgeting. However, from a theoretical perspective, objectives of employees and supervisors are often used to explain the relation. Based on our literature review, we propose that all objectives identified so far intervene in the relationship between context and use of participative budgeting and also further detail these objectives. Consequently, our review analyzes the status quo of research on why organizations use participative budgeting and adds additional suggestions of underlying causal processes that can be tested in future studies.
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Zyad M. Alzaydi, Chanaka Jayawardhena, Bang Nguyen, Pantea Foroudi and Maria Palazzo
M. Camino Ramon-Llorens, Emma Garcia-Meca and María Consuelo Pucheta-Martínez
This paper aims to analyze the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors…
Abstract
Purpose
This paper aims to analyze the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors into three categories: industry experts, advisors and community leaders. It also examines the influence of the power of female directors as a moderator on the association between female director categories and CSR disclosure.
Design/methodology/approach
The paper bases on a dynamic generalized method of moments panel estimator which allows controlling for the unobservable heterogeneity and endogeneity and reduces the estimation bias.
Findings
Results confirm the double-sided nature of gender diversity, noting different behavior among female directors according to their experience and backgrounds. Moreover, the dominating owner position of female directors can balance and moderate the effect of female directors appointed for their technical knowledge or political and social ties. The results also confirm the necessity to not consider all women directors as a homogeneous group and explore the influence and interrelations of female faultlines on CSR disclosure.
Practical implications
The paper highlights the need to consider the specific skills, expertise, and connections of female board members when analyzing the effect of board composition, and supports the view that firms should emphasize the unique human and social capital of directors to understand how boards impact on firm strategies. Specifically, the authors support the recommendations of the European Commission (2011) regarding the need to increase skills and expertise when selecting new non-executive female board members.
Social implications
At a time when most governments are introducing active policies that require firms to nominate women to boards, the understanding of the consequences of women’s presence on boards and the interrelations between female power and the diverse categories of female directors is timely and important.
Originality/value
To the best of the authors’ knowledge, this is the first paper that provides empirical evidence to the scarcely studied area of the human and social capital of female directors’ roles in CSR disclosure, providing an alternative view of the role of women in corporate board effectiveness.