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If governments do not report accomplishments relative to costs, citizens will be uninformed. The Governmental Accounting Standards Board is encouraging Service Efforts and Accomplishments reporting but it is being opposed by the Government Finance Officers Association (GFOA) and others. Analysis, reported here, of performance reports submitted to the Association of Government Accountants for peer review indicates participating governments are effectively addressing most, but not all, of the concerns raised by the GFOA. Future research and innovative practice are needed to facilitate better linking of costs to performance and finding practicable ways to independently validate cost and performance claims.

This issue is a selected bibliography covering the subject of leadership.

The following is the text of Mr. JOHN BURNS' Bill for securing the purity of articles of food and preventing the misdescription thereof, which was introduced in the House of Commons on August 6:—

The purpose of this paper is to seek the potential of an intersectional methodology to scholars interested in processes of exclusion and subordination in organizations in particular the sport sector. The amateur sport sector in New Zealand is used as a case to address the theme: intersectional practices of organizing and their consequences.

The conceptual paper brings together strands of interdisciplinary research to model an intersectional framework for future research development. In the paper, the interplay of shifting forms of inequality, inclusion and exclusion that are implicit in processes of elite amateur sport management, are made visible.

The paper argues for an intersectional framework to understand the complex processes of inclusion, exclusion and subordination in the elite amateur sport sector. Institutionalized change is a process that can have negative or positive consequences; it depends on perceptions of those affected by it. Sport in the wider environment is portrayed as intrinsically a “good” thing, yet the paper argues that sport reflects and reinforces social inequalities. There is a clear need for intersectional analysis of the work-life experiences of unpaid athletes involved in elite sport development processes.

The paper argues for the use of intersectionality as a multi-level methodological approach for scholars to understand the complex processes of inclusion, exclusion and subordination in organizations, including those involved in the delivery of elite amateur sport. The authors anticipate this methodological approach will contribute a valuable insight to understanding institutional power dynamics.

The extra-low minimum wage for US restaurant workers has remained unchanged for over 30 years. Periodic campaigns have brought this wage, and its connection to the perpetuation of inequality and exploitative work, to public attention, but these campaigns have met resistance from both employers and restaurant workers. This article draws on a workplace ethnography in a restaurant front-of-house, and in-depth interviews with tipped food service workers, to examine the tipped labour process and begin to answer a central question: why would any workers oppose a wage increase? It argues that the constituting of tips as a formal wage created for workers a two-employer problem, wherein customers assume the role of secondary, unregulated, employers in the workplace. Ultimately, the tipped wage poses a longer-term strategic obstacle for workers in their position relative to management and ability to organize to shape the terms and conditions of their work.

Multinationals increasingly require a cadre of skilled managers to effectively run their global operations. This exploratory study examines the relationship between emotional intelligence (EI) and managerial effectiveness among three cultures. EI is conceptualized and measured as self‐other agreement concerning the use of managerial skills using data gathered under a 360‐degree feedback process. Three hypotheses relating to managerial self‐awareness of both interactive and controlling skills are examined using data from 3,785 managers of a multinational firm located in the United States (US), United Kingdom (UK), and Malaysia. The two sets of managerial skills examined were found to be stable across the three national samples. The hypotheses were tested using polynomial regressions, and contour plots were developed to aid interpretation. Support was found for positive relationships between effectiveness and EI (self‐awareness). This relationship was supported for interactive skills in the US and UK samples and for controlling skills in the Malaysian and UK samples. Self‐awareness of different managerial skills varied by culture. It appears that in low power distance (PD) cultures such as the United States and United Kingdom, self‐awareness of interactive skills may be crucial relative to effectiveness whereas in high PD cultures, such as Malaysia self‐awareness of controlling skills may be crucial relative to effectiveness. These findings are discussed along with the implications for future research.

The purpose of this paper is to investigate whether managers can acquire strategic skills using management education methods in lieu of experience. It demonstrates that experienced‐based pedagogical methods can be effective in developing traditional skills or “hard” skills and “soft” skills such as interpersonal communication, which then facilitate the acquisition of strategic skills.

The paper uses data from questionnaires and achievement scores from capstone classes to determine whether exposure to an experiential technique called large‐scale simulation can lead students to acquire traditional, soft and strategic managerial skill sets.

The results show that soft and traditional skills are complementary and together lead to better acquisition of strategic skills and also imply that mastering soft skills may enhance the mastery of traditional skills.

A limitation of the research stems from the use of students as research subjects. While this limits generalizability, it is important to remember that many such students go on to be successful managers in large and small organizations, partly due to their educational background. Replicating these findings with graduate and executive students is required.

A key practical implication is that organizations may be able to effectively supplement their own experienced‐based developmental efforts for their managerial personnel with course‐based learning.

The paper's findings support an option for many firms, although this has not received much direct empirical support. Additionally, the results support the increasing emphasis placed on soft skills, suggesting that development of strategic skills may help managers grasp the bigger‐picture implications.

The purpose of this paper is to draw on social network theory to develop a new theoretical model to explain how experience and leadership influence critical network position. Broad analyses of the mediating role of leadership between experience and critical network position calls attention to the need to investigate the direct relationship between leadership and critical network position. Empirical examinations of the roles of leadership and experience within the social network context are lacking. The authors seeks to fill this gap by constructing a new theoretical model and testing it in the knowledge-intensive sector.

The authors made 3,356 observations involving 427 faculty members in business and management departments in Taiwanese universities. To test the model, the authors performed two different regression models using the Baron and Kenny (1986) procedure and the Sobel test.

The results that the authors obtained lead to three conclusions. First, scholars’ experience positively relates to leadership in grouping the followers toward the common goal and to their publications. Second, scholars’ leadership predicts occupying the critical network position, which, in turn, facilitates acquiring more information and resources. Third, experience relates to critical network position through influence on personal leadership.

Although the insights gained from the study are important in theoretical and empirical implications, this study has its limitations. The research examined the professional interaction networks of business management scholars of Taiwanese universities. Although the authors believe that the findings are generalizable to other fields of similar phenomena settings, there are also settings where the generalizability of the study is probably quite limited. Future research could study samples in other fields, such as biomedical research and chemical research, and samples in other knowledge-intensive industries.

The results imply that managers can reap the benefits of their leadership either informal or informal organizations by occupying a critical position to control the flow of resources and information. In other words, the results indicate that leadership can be developed through experience. As well, leadership plays an important mediating role between experience and critical network positions. This may seem to contradict the evidence from research on network concepts and resources control, which primarily draws attention to leadership being a helpful quality for those in critical network positions.

This research extends beyond previous studies that focussed on the value of critical network positions. Furthermore, the paper also examines how the relationship between prior relevant experience and leadership plays a role in academic network settings. To the authors’ knowledge, no studies explore this perspective. Finally, studies that examine the relationship between business management academic networks and different methodology used to measures the network position are few in number, and those that use such longitudinal empirical work are particularly lacking. This study addresses these issues.

Appearance has two meanings. On the one hand, appearance is about the physical qualities of a person being of certain height, weight, complexion and having a particular hair, eye and skin colour as well as choice and style of dress and attire. On the other hand, appearance has a social dimension, as those physical qualities of a person are interpreted, rated and judged, and attributed varied meanings and values across different settings. Appearances can influence the experiences of individuals in the workplace in both positive and negative ways: Positive, when they are mobilised as a resource that increases the influence and advantage of individuals on others; and negative, when individuals are discriminated or disadvantaged on the basis of their appearance. Drawing on a Bourdieusian conceptual repertoire, this chapter delves into this duality of appearance and frames appearance both as a resource (a form of carnal capital) and a source of symbolic violence. As appearance is an aspect of an individual's self-identity in the workplace, this chapter explores appearance and intersectionality across gender, ethnicity, class and sexual orientation at work. Appearance is examined as a cross cutting category of diversity as both privilege (carnal capital) and disadvantage (symbolic violence).