Gwen Kuan-Wen Chen, Carole Tansley and Robert Chang-Chih Chou
The purpose of this paper is to answer two research questions: How does a self-initiated migrant (SiM)'s talent identity work operate in relation to their culture, the societies…
Abstract
Purpose
The purpose of this paper is to answer two research questions: How does a self-initiated migrant (SiM)'s talent identity work operate in relation to their culture, the societies in which they live, their interpersonal relationships and their tacit knowledge development? and how can global talent management be re-imagined in light of this?
Design/methodology/approach
This co-constructed autoethnography is produced from reflexive, dyadic interviews and text “conversations” with an SiM doing “global talent identity work” and uses narrative analysis to investigate how liminal competence is developed across the life cycle.
Findings
This study shows how talent identity work is rooted in the lived, meaningful experiences of individual talent, from childhood to adult life in a pandemic. The authors add to knowledge about COVID-19 experiences of SiMs, uncover poignant examples of the role of migrant ethnic and knowledge discrimination and identify lessons for managerial practice in engendering liminality competence by combining global talent management and knowledge management.
Practical implications
Lessons are drawn for global talent management strategies that appreciate and support individual talent ethnic and knowledge inclusion of underappreciated migrant talent.
Originality/value
Examining the connection between talent identity work and liminality competence, the authors show how an individual's talent might be wasted through different forms of discrimination and highlight how ethnic discrimination during a pandemic points the way to positive changes in talent knowledge management initiatives. This study suggests ways in which ethnic and knowledge discrimination might be addressed through talent management strategies.
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Seokhwa Yun, Jonathan Cox and Henry P. Sims
Seeks to examine the interaction effect of leadership and follower characteristics on follower self‐leadership, using hierarchical linear modeling.
Abstract
Purpose
Seeks to examine the interaction effect of leadership and follower characteristics on follower self‐leadership, using hierarchical linear modeling.
Design/methodology/approach
Longitudinal data were collected using a questionnaire at two points in time, with ten weeks between each collection. These data facilitate the causal inference between leadership and follower need for autonomy (wave 1) and follower self‐leadership behaviors (wave 2). Hierarchical linear modeling (HLM) was used to analyze the hierarchical structure data.
Findings
Both empowering and directive leadership (group level) interacted with follower's need for autonomy (individual level) to enhance subsequent follower self‐leadership (individual level). That is, empowering leadership had a stronger positive effect on followers who were high on the need for autonomy, and directive leadership had a stronger negative effect on followers who were high on the need for autonomy. In summary, the influence of leadership on follower self‐leadership was contingent on follower need for autonomy. Overall, the results supported the view that attributes of the follower can be an important element in contingency theories of leadership.
Research limitation/implications
This study does not include other possible individual characteristics, group level characteristics, and organizational level or environmental characteristics. A future research design might include organizational‐level characteristics.
Practical implications
Both the leadership context and the trait of the individual employee work hand in hand to produce true self‐leadership. Therefore, organizations need to develop empowering leaders who will, in turn, develop followers who are effective at self‐leadership.
Originality/value
This research contributes to the literature by testing a contingency model of leadership and follower self‐leadership. This study also demonstrated the usefulness of HLM to test interaction effects between group‐level variables and an individual‐level variable on individual‐level dependent variables.
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In Australia, the public sector represents a significant component of the Australian economy and is a major employer across all states and territories. A constant stream of public…
Abstract
Purpose
In Australia, the public sector represents a significant component of the Australian economy and is a major employer across all states and territories. A constant stream of public sector management reforms has occurred over the last decade. These reforms include accrual accounting and budgeting, whole of government reporting, privatisation and contracting out to name a few. This would suggest that accounting graduates applying for positions at government agencies would benefit from some knowledge of these significant reforms. This paper aims to examine the perceptions of accounting academics as to barriers to public sector accounting (PSA) education in Australia and identify strategies for making the accounting curriculum more public sector inclusive.
Design/methodology/approach
Two data collection methods were employed in order to attain a comprehensive picture of the state of PSA education in Australia. Telephone interviews were undertaken with accounting academics across a carefully selected range of universities. This selection ensured representation across the core accounting units to gain an indication of the extent of public sector coverage in the core accounting subjects. In‐depth face‐to‐face interviews were then conducted at five universities across five states of Australia to probe further issues that emanated from the telephone interviews.
Findings
The findings suggest that in general, there is very limited teaching of PSA in Australian universities' accounting degree programs. Of the universities studied where issues regarding the public sector are emphasised, this is mainly due to a few academics who have a research interest in the public sector and so extend this interest into their teaching and the curriculum.
Research limitations/implications
There are a number of strategies identified to achieve greater coverage of PSA in the curriculum. However, the findings suggest that unless the professional accounting bodies require PSA to be included in courses as part of the accreditation process, then it will be difficult to achieve significant improvement in the nature and extent of public sector exposure. Most interviewees argued that a key factor in increasing public sector coverage would be ensuring that the textbook writers for the core accounting units included more PSA examples.
Originality/value
The public sector in general, and PSA education is a neglected area of research. This study is significant as it highlights that although major public sector reforms have occurred in Australia and worldwide, this has had little impact on the accounting curriculum taught to students.
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John Breen, Sue Bergin‐Seers, Ian Roberts and Robert Sims
This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries…
Abstract
This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries overseas. Using a case study methodology, data was gathered from six small businesses that were observed throughout the introductory period of the new tax system. In particular, this article considers the costs for small businesses in complying with the new tax system. Businesses reported actual GST compliance costs ranging from $3,331 to $30,140 per business in the cases examined. For the two smallest businesses, their compliance costs amounted to over 3% of the firm's reported annual turnover. The study also identified significant on‐going record keeping and accounting costs that are required by small businesses in order to meet their GST obligations. These findings indicate that governments need to be more aware of the impact of tax reforms on small businesses if they wish to implement changes with minimal adverse impacts on business operations.
The purpose of this paper is to examine the relationship between enforcement and compliance and to report on the results of an empirical study that assesses the impact of…
Abstract
Purpose
The purpose of this paper is to examine the relationship between enforcement and compliance and to report on the results of an empirical study that assesses the impact of enforcement action by the Australian Securities and Investments Commission (ASIC) on the subsequent compliance by violators.
Design/methodology/approach
Following an extensive literature review, a sample of 50 similar complaints made to ASIC during the 2005/2006 financial year, were selected and grouped into two samples. The first sample, described as the enforcement sample, comprised of complaints that had been resourced for investigation by ASIC, and the second sample, described as the non‐enforcement sample, comprised of complaints that had not been resourced for investigation. An analysis was conducted to compare how many subsequent complaints had been received by ASIC in the following three years against members of the two samples.
Findings
The empirical evidence of the decrease in subsequent complaints against corporate violators subject to enforcement action clearly supports the argument that enforcement action does have an impact on corporate compliance of those violators. However, it has to be acknowledged that differences in rates of subsequent violation still do not guarantee that there is a cause and effect relationship between compliance and enforcement, as it is possible enforcement action may have resulted in violators becoming better at avoiding detection and complaint.
Research limitations/implications
The samples were limited to complaints identified in the 2005/2006 year and only taken from two of ASIC's five regulatory categories, so caution is required when interpreting and making generalisations from the results. Only three years of subsequent complaints were examined so the study was limited to the examination of relatively short‐term effects of enforcement action.
Practical implications
Corporate regulators such as ASIC now need to obtain and examine qualitative data from violators and potential violators to gain insights into their actions and motivations after investigation and enforcement actions. This may enable regulators to better understand the impact on violators themselves and the extent to which media reporting of enforcement action may have a demonstration effect on potential violators.
Originality/value
The paper provides valuable empirical evidence of the influence of enforcement on compliance, which should be of interest to corporate regulators and those interested in regulation and corporate governance.
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Robert H. Sims and Mike Schraeder
This study aims to examine important situational factors impacting expatriate compensation and common practices utilized in compensating expatriates.
Abstract
Purpose
This study aims to examine important situational factors impacting expatriate compensation and common practices utilized in compensating expatriates.
Design/methodology/approach
A synthesis of literature was reviewed, leading to the identification of numerous situational or contextual factors impacting expatriate compensation. A review of extant literature also identified several customary approaches to expatriate compensation.
Findings
A variety of factors can directly affect expatriate compensation, with three primary approaches an organization should consider. These factors include host‐country cost of living, housing, dependent education, tax implications and health care – factors most often incorporated as a component of one of the primary approaches to compensation discussions: destination‐based approach, the balance‐sheet approach, and the international headquarters approach.
Practical implications
This article was intended to enhance understanding of expatriate compensation by collectively examining not only the “how” (primary approaches) but also the “why” (salient contextual or situation factors) firms should consider when determining how to assemble an appropriate package.
Originality/value
Presenting the factors and practices together makes an important contribution to the literature on expatriate compensation by addressing not only the “how” (customary approaches) of expatriate compensation, but also the “why” (salient contextual factors).
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Direct shipping laws restrict the amount of wine traded between states in the United States as well as international trade in the wine industry. The effects of these laws are…
Abstract
Direct shipping laws restrict the amount of wine traded between states in the United States as well as international trade in the wine industry. The effects of these laws are twofold. First, they restrict consumer choice, through higher prices and fewer goods available. This is the classic way in which barriers to trade reduce consumer and societal welfare. For the international wine company, marketing and distribution costs rise due to the fact that certain markets are not directly available. For all potential exporters to the US. these direct shipping laws add to difficulty in competing and reduce availability. The data show that the elimination of the laws would reduce prices, increase quantities sold, and increase competition in wine, especially through direct shipping. These laws affect firm choice on product delivery and market penetration.
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Image collections of various types are maintained by organisations of all sizes, in all sectors. The term ‘picture library’ is commonly used to refer to a commercial operation…
Abstract
Image collections of various types are maintained by organisations of all sizes, in all sectors. The term ‘picture library’ is commonly used to refer to a commercial operation that sells access to a large archive of photographic images: well‐known examples are Getty Images and Corbis. Collections that are smaller in size but equivalent in function are to be found in private‐ and public‐sector institutions everywhere. These collections may be further categorised on the basis of: