Mamdough Farid, Vincent Conte and Harold Lazarus
This paper aims to review the growing literature on the issues and variables which are impacting the determination of CEO pay for Fortune 500 and other large organizations. While…
Abstract
Purpose
This paper aims to review the growing literature on the issues and variables which are impacting the determination of CEO pay for Fortune 500 and other large organizations. While many previous researchers have focused on agency theory, CEO power, market forces and board of directors governance as the most relevant issues, the authors seek to propose a general model for determining CEO pay which has a more comprehensive set of variables.
Design/methodology/approach
The paper draws on existing literature to derive the variables for the proposed model.
Findings
The bulk of the literature reviewed takes an Anglo‐American point‐of‐view on the best way to manage CEO pay. There is a need for a more “balanced” and broader perspective on how to motivate CEO behavior with the needs of other stakeholders.
Originality/value
The paper provides new insights into the dynamic nature of CEO motivation and governance and by designing a general model, integrates divergent points of view into a more holistic body of knowledge.
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Vincent A. Conte and Daniel Novello
The purpose of this paper is to highlight the key problems encountered when Western‐trained consultants evaluate leaders in China using a toolkit and consulting process derived…
Abstract
Purpose
The purpose of this paper is to highlight the key problems encountered when Western‐trained consultants evaluate leaders in China using a toolkit and consulting process derived from Anglo‐American leadership theory and HR consulting practice.
Design/methodology/approach
A composite case example from the authors' recent consulting experience illustrates a model assessment process and toolkit tailored to the Chinese business, social and cultural environment.
Findings
Cultural and situational differences, require special consideration when assessing Chinese leaders. Assessments and feedback should be tailored to the “traditionalism” of the team being assessed.
Practical implications
The paper presents practical guidelines and insights into selecting appropriate assessment tools and structuring the process for China‐based clients.
Originality/value
The paper provides new insights into the tools and process required to deliver accurate and leadership assessment in China.
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Vincent Chan and Brian H. Kleiner
Suggests that sexual harassment is very common. Analyses the defences to sexual harassment under three categories: general employer defences to claims of sexual harassment, unique…
Abstract
Suggests that sexual harassment is very common. Analyses the defences to sexual harassment under three categories: general employer defences to claims of sexual harassment, unique defences to hostile environment harassment and new developments to sexual harassment defending sexual harassment claims. Provides cases as examples. Concludes that there is still a great deal of manoeuvring room within the language of the Court.
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La tâche qu'a bien voulu me confier le Président Hunziker d'assumer, devant vous, la présentation du travail établi par M. Gérard Colley pour servir de rapport au 18e Congrès de…
Abstract
La tâche qu'a bien voulu me confier le Président Hunziker d'assumer, devant vous, la présentation du travail établi par M. Gérard Colley pour servir de rapport au 18e Congrès de l'AIEST, est doublement ardue.
Five years ago in a review of Jaroslav Vanek's The Labour‐Managed Economy published in this journal, the present writer ventured, inter alia, two general observations on the…
Abstract
Five years ago in a review of Jaroslav Vanek's The Labour‐Managed Economy published in this journal, the present writer ventured, inter alia, two general observations on the economics literature of the labour‐managed firm. First, “Vanek has contributed more words and analysis on this subject than the rest of the economics profession put together”. Secondly, “In spite of the increasing concern shown by the ‘men of deeds’ with participation, income sharing and producers' cooperatives over the last ten years the majority of the ‘men of words’ who have offered any advice have been of the sociological species… This reviewer is optimistic enough to hope that this is not because economists have nothing to contribute”. A review of three new books on the subject provides a timely opportunity to reassess these observations.
Stéphanie Maltais, Isabelle Bourgeois, Aissata Boubacar Moumouni, Sanni Yaya, Mohamed Lamine Doumbouya, Gaston Béavogui, Marie Christelle Mabeu and Roland Pongou
This study aims to determine the pedagogical and socio-emotional impacts of school closures caused by the COVID-19 pandemic in Guinea.
Abstract
Purpose
This study aims to determine the pedagogical and socio-emotional impacts of school closures caused by the COVID-19 pandemic in Guinea.
Design/methodology/approach
A descriptive, survey-based methodology was used to collect quantitative and qualitative data directly from parents and caregivers. Between February 24 and March 13, 2022, data was gathered from a study population comprising 2,955 adults residing in five communes and five prefectures of Guinea.
Findings
Half of all respondents stated that school closures had no particular impact on children in their household, and 42% stated that no intentional pedagogical activities took place during school closures. Approximately 15% of respondents stated that children experienced boredom, loneliness, sadness, depression, stress and anxiety during the school closures.
Originality/value
The study underscores the significance of school closure readiness and interactive learning while revealing limited emotional impact on children. The findings, while specific to Guinea, provide a foundational understanding, highlighting the complexity of pandemic effects on education and the need for adaptive strategies in vulnerable regions.
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Emmanuel Edache Michael, Joy Nankyer Dabel-Moses, Dare John Olateju, Ikoojo David Emmanuel and Vincent Edache Michael
In this chapter, we conduct a metadata analysis of articles published in accounting, business and finance journals ranked by Australian Business Dean Council (ABDC), and…
Abstract
In this chapter, we conduct a metadata analysis of articles published in accounting, business and finance journals ranked by Australian Business Dean Council (ABDC), and benchmarked against the Chartered Association of Business Schools (ABS) ranking, that discuss firm- and country-level greenhouse gas (GHG) emission practices and reporting. Number of publications on GHG research, research methods, number of citations and ratio, across countries and continents are some of the topics we cover. We employ a list of articles on accounting, business and finance journals ranked A* and A in the ABDC journal rankings from 2015 to 2022. The study uses a structured literature review to analyse 74 papers on GHG reporting practices at the firm- and country level. Although this line of enquiry is still nascent and developing, the study found underrepresentation of Africa and the Middle East in GHG literature generally. In addition, majority of the articles examined also concentrate on quantitative methods. Most of the articles on GHG research are A-ranked in the ABDC ranking scheme. It was also found that few studies focus on the countries and companies with the highest emissions. While there has been some progress in interrogating GHG across the globe, there is still much room for further research. A key area of future research is exploring the GHG reporting practices in the African and the Middle Eastern sub-regions. There is also a need to examine countries and companies with high emissions. A further study needs to explore the benefits of other research methods in addition to quantitative methods, as different research methods could yield different insights that would enhance research-based conclusions.
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This article describes a national guideline for the use of medication in the management of problem behaviours in adults with an intellectual disability. As problem behaviours in…
Abstract
This article describes a national guideline for the use of medication in the management of problem behaviours in adults with an intellectual disability. As problem behaviours in this group are common and medication is often prescribed ‘off licence’, it is important that a framework is established to direct this practice. The article details a guideline development project that is of importance because it is the only national guideline in the area. It also highlights important issues in clinical practice in the field, and addresses the current evidence base on the effectiveness of psychotropic medications in the management of problem behaviours. There is a lack of good research evidence to support use of medication for problem behaviours. Where medication is used for this purpose, it should be used with a clear rationale, following a thorough assessment of the individual, and carefully monitored, and withdrawal should always be considered. People should always be given information in a way that they understand, and they should be given choices about their treatment.
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Rose Sebastianelli, Nabil Tamimi, Ozgur Isil and Vincent Rocco
This paper aims to investigate the potential mediating effect of environmental disclosure on the relationship between corporate governance and the disclosure of social information…
Abstract
Purpose
This paper aims to investigate the potential mediating effect of environmental disclosure on the relationship between corporate governance and the disclosure of social information by disaggregating Bloomberg ESG (Environmental-Social-Governance) scores. The polluting level of a company is examined for its potential moderating effect.
Design/methodology/approach
The focus is on the S&P 500. A structural equation model (SEM) is proposed that considers the effects of governance board constructs on the voluntary disclosure of social information (S-score) mediated by the voluntary disclosure of environmental information (E-score). The model is fit separately for two groups of companies (high-polluting and low-polluting), and the path coefficients are compared.
Findings
Consistent with prior research, board independence, gender diversity, and size positively impact voluntary environmental disclosure; board age is found to have a significant but negative effect. The estimated path coefficient from E-score to S-score is strong, positive, and significant; environmental disclosure fully mediates the relationship between corporate governance and social disclosure. This path coefficient is significantly greater for those companies in the high-polluting group.
Originality/value
The findings indicate that high-polluting companies may engage in increased voluntary disclosure of social information as reputation insurance. E-score fully mediates the relationship between corporate governance and S-score more strongly for high-polluting companies, suggesting this group is more likely to engage in and report on socially responsible behaviors to deflect attention away from environmental performance (i.e. greendeflecting).
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Vincent Bicudo de Castro and VG Sridharan
This paper aims to capture the effects of access to information and deadlines on empowerment and subordinate managers’ effectiveness. The purpose is to contribute to the growing…
Abstract
Purpose
This paper aims to capture the effects of access to information and deadlines on empowerment and subordinate managers’ effectiveness. The purpose is to contribute to the growing empowerment-related discourse within the management control discipline.
Design/methodology/approach
To test the hypotheses derived from empowerment theory, this paper collects survey data from 103 middle-level managers. Using a path model that describes all the potential theoretical relations, this study tests the survey data using a boot-strapped linear regression approach.
Findings
This study finds evidence for both direct and indirect positive effects between access to information and subordinate managers’ performance, which supports the view that empowerment has a partial mediating effect on performance. The study also finds that though the effect of access to information on empowerment is not moderated by the specification of deadlines, empowerment is negatively affected when priorities change with new deadlines.
Originality/value
This study offers two new insights as follows: First, in addressing the concern relating to the lack of clarity in the extant literature on the role of empowerment, this study finds that empowerment partially mediates the relation between access to information and performance. Second, the study finds that time-based performance targets per se do not affect empowerment as much as the task uncertainty, which arises with frequent changes to such a target.