F. Johnny Deng, Kamal M. Haddad and Paul D. Harrison
This study aims to advance the understanding, in a cross‐cultural context, of the roles that ethical vs. self‐interest considerations play in project continuation decisions…
Abstract
This study aims to advance the understanding, in a cross‐cultural context, of the roles that ethical vs. self‐interest considerations play in project continuation decisions. Fifty‐eight executive MBA students from the People’s Republic of China (PRC) completed a project continuation decision using an instrument previously employed by Harrell and Harrison (1994) on U.S. subjects, and Harrison, Chow, Wu and Harrell (1999) on Chinese nationals from Taiwan. Results indicated that while the PRC subjects generally had a lower tendency than these other groups to continue an unprofitable project, they still tended towards continuance. Further analysis revealed that the PRC subjects’ decisions were motivated by an emphasis on their self‐interest as well as ethical considerations. The role of self interests in the PRC subjects’ decisions seems consistent with recent claims that China’s new market ethic is shifting people towards emphasizing their own economic welfare over that of the collective entity. Also of substantive interest was that as compared to their U.S. counterparts, the PRC subjects’ ethical reasoning had a different structure. The relative impacts of their ethical reasoning dimensions also differed from those from their U.S. counterparts.
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Paul D Harrison, Kamal Haddad and Adrian Harrell
Prior escalation research (Harrison & Harrell, 1993; Harrell & Harrison, 1994) has supported the prediction that when a project manager has private information and an incentive to…
Abstract
Prior escalation research (Harrison & Harrell, 1993; Harrell & Harrison, 1994) has supported the prediction that when a project manager has private information and an incentive to shirk (i.e. To protect his/her reputation) he/she will have a greater tendency to continue an unprofitable project than a manager who faces only one or neither of these conditions. Harrison et al. (1999) extended this line of research across cultures to Chinese nationals in Taiwan. The purpose of this paper is to extend the cross-national direction of this line of research by: (1) determining if Mexican nationals who have private information and an incentive to shirk have this same general propensity to continue an unprofitable project when compared to Mexican nationals who experience neither condition, and (2) comparing this general tendency with a sample of U.S. Subjects. The results of this study indicate that the Mexican subjects in the private information, incentive to shirk group also had a tendency to continue unprofitable projects at a rate similar to their U.S. Counterparts. The implications of these results are discussed.
This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.
Abstract
Purpose
This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.
Methodology/approach
This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.
Findings
The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.
Originality/value of paper
Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.
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Marc J. Epstein and John Y. Lee
This volume of Advances in Management Accounting begins with an article by C. J. McNair, Lidija Polutnik, Holly H. Johnston, Jason Augustyn and Charles R. Thomas on shifting…
Abstract
This volume of Advances in Management Accounting begins with an article by C. J. McNair, Lidija Polutnik, Holly H. Johnston, Jason Augustyn and Charles R. Thomas on shifting perspectives involving accounting, visibility, and management action. The article attempts to determine whether or not the accounting abstraction appears to dominate the manager’s perceptions of the physical reality of the firm’s utilization of its physical assets. The article then looks at whether changes in the accounting abstraction (e.g. the addition of capacity cost management reports and measurements) lead to changes in how managers perceive and use their physical assets. Using a cognitive decision-making structure developed by Wagenaar et al. (1995), this study explores the interplay between the structure and nature of capacity reporting (the surface structure of the decision) and the subsequent analysis and choice of managers within the firm (the deep structure of the decision).
C. Keith Harrison, Scott J. Bukstein and Suzanne M. Lawrence
The purpose of this chapter is to analyze ethical issues and current trends of major college athletics in relationship to Black males in society. The focus of this chapter is on…
Abstract
The purpose of this chapter is to analyze ethical issues and current trends of major college athletics in relationship to Black males in society. The focus of this chapter is on identity and how higher education institutions can cultivate a more balanced student-athlete mindset through images and representations. In addition to a review of relevant literature, a content analysis of six State Farm Insurance Cliff and Chris Paul commercials was conducted so that new knowledge is applied to the constructs of academic and athletic identity. Commercial and advertisement content analysis was utilized to address student-athlete life skills issues in terms of transferable attributes from sport to life. College athletics programs need to develop systemic and culturally relevant strategies that enable Black males to transfer skill sets developed through participation in intercollegiate athletics to future occupational endeavors. The chapter concludes with a recommendation section for education research, practice, and policy.