bluuebunny/crossref_metadata_2025 huggingface dataset:
Towards direct correlations between spin-crossover and structural features in iron(II) complexes
Authors: Marchivie Mathieu , Guionneau Philippe , Létard Jean-François , Chasseau Daniel
Published: August 2003

The [Fe(PM-BiA)2(NCS)2] complex, where PM is N-2-pyridylmethylene and BiA is 4-aminobiphenyl, crystallizes in two polymorphs. The two phases, denoted (I) and (II), undergo a spin-crossover when the sample is cooled and present distinct spin-transition features as (I) shows a very abrupt spin transition, while (II) exhibits a gradual transition. The two forms of the complex are used to investigate the correlations that exist between the spin-transition features and structural features. This article presents the crystal structures of polymorph (II) at room temperature (high spin) and at 120 K (low spin), including a comparison with those of polymorph (I). This study reveals that the packing, in a first approximation, is similar in both forms. In order to look at the crystal structures in more detail, a new angular parameter, denoted θNCS, as well as a particular type of intermolecular hydrogen-bond interaction, which involves the S atoms of the NCS ligands, are investigated. Interestingly, this angle and this intermolecular interaction can be directly connected to the cooperativity of the spin transition. Such a result is extended to all the SCO iron(II) complexes belonging to the same family of the general formula [Fe(PM-L)2(NCS)2].
Structural phases of hexamethylenetetramine–pimelic acid (1/1): a unified description based on a stacking model
Authors: Gardon Manuel , Pinheiro Carlos B. , Chapuis Gervais
Published: August 2003

The thermotropic phase diagram of 1:1 co-crystals of hexamethylenetetramine and pimelic acid (heptanedioic acid) is investigated. Three crystalline phases are identified at ambient pressure. Phase I is disordered, as revealed by diffuse rods in its diffraction pattern. When the temperature is lowered the diffuse streaks disappear in Phase II, but superstructure reflections emerge indicating an ordering process of the structure through a non-ferroic, or at least non-ferroelastic, phase transition. Phase II is mainly characterized by an unusual distribution of its reflection intensities. Phase III is reached through a ferroelastic phase transition that induces twinned domains. A model based on the stacking of an elementary layer is proposed with the aim of describing the structures in a unified framework. Depending on the value of the unique stacking parameter η, each of the different structures observed can be reproduced by this model. Its validity is then tested by a series of simulations reproducing the main features of the diffraction patterns such as the diffuse scattering streaks, the occurrence of superstructure peaks at lower temperature and twinning.
Halogen-bond geometry: a crystallographic database investigation of dihalogen complexes
Authors: Ouvrard Carole , Le Questel Jean-Yves , Berthelot Michel , Laurence Christian
Published: August 2003

X-ray crystal structures of 141 halogen-bonded complexes Y—X...B formed between homo- and heteronuclear dihalogens Cl2, Br2, I2, IBr and ICl with O, S, Se, N, P and As Lewis bases show remarkable and constant geometrical features. The metrics of the halogen bond found in the gas phase for simple complexes [Legon (1999a). Angew Chem. Int. Ed. Eng.
38, 2686–2714] is supported (i) in the solid state, (ii) for new Lewis acids (I2 and IBr), (iii) for new basic centers (Se, As and =N—) and (iv) for more complicated bases. The Y—X...B arrangement is more linear than the corresponding Y—H...B hydrogen bond and the axis of the Y—X molecule lies in the plane of the B lone pair(s), with a preference for the putative lone-pair direction within that plane. However, exceptions to this lone-pair rule are found for sterically hindered thiocarbonyl and selenocarbonyl bases. A bond-order model of the halogen bond correctly predicts the observed correlation between the shortening of the X...B distance and the lengthening, Δd(Y—X), of the Y—X bond. The expectation that the solid-state geometric parameters d(X...B) and Δd(Y—X) reflect the strength of the interaction is supported by their significant relationships with the solution thermodynamic parameters of Lewis acidity and basicity strength, such as the Gibbs energy of 1:1 complexation of Lewis bases with diiodine. This analysis of halogen-bonded complexes in the solid state reinforces the similarities already known to exist between hydrogen and halogen bonding.
Structure and degree of charge transfer of two polymorphs of a 1:1 molecular complex: [2,2′-bis-1,3-dithiole][9-dicyanomethylene-4,5,7-trinitrofluorene-2-carboxylic acid methyl ester] (TTF-MeDC2TNF)
Authors: Salmerón-Valverde Amparo , Bernès Sylvain , Robles-Martínez Juan Gerardo
Published: August 2003

A new organic charge-transfer complex, C18H7N5O8·C6H4S4, has been prepared using TTF (tetrathiafulvalene) as a donor (D) and MeDC2TNF (9-dicyanomethylene-4,5,7-trinitro-fluorene-2-carboxylic acid methyl ester) as an acceptor (A). Two monoclinic polymorphs of the 1:1 salt were crystallized and characterized by X-ray diffraction. Form α crystallizes in space group P21/n with Z′ = 1, while form β crystallizes in space group C2/c with Z′ = 1\over 2 and the MeDC2TNF moiety disordered across a twofold axis. Both phases have mixed-stack crystal packings, which are characteristic of semiconducting one-dimensional organic complexes. However, the observed crystal packings are significantly different, with a single D...A interlayer separation of 3.452 Å for the disordered β polymorph and interlayer separations of 3.378 and 3.483 Å in the case of the ordered α form. These variations are reflected in the degree of charge transfer, δ, which was estimated on the basis of the b
2u
stretching-mode frequency shift observed in the IR spectra for the cyano groups of the MeDC2TNF radical anion. The fact that the charge transfer is more efficient for α-(TTF-MeDC2TNF) than for β-(TTF-MeDC2TNF) (δ = 0.35 and 0.31, respectively) is consistent with the structural features observed for each crystalline form.
Calculation of the crystal densities of molecular salts and hydrates using additive volumes for charged groups
Authors: Beaucamp Sylvain , Marchet Nicolas , Mathieu Didier , Agafonov Viatcheslav
Published: August 2003

Standard group volumes which can be used to estimate the crystal densities of molecular salts and hydrates are reported, as a complement to values derived recently for the functional groups of neutral organic compounds. These new parameters were derived from a least-squares fit of cell volumes for a set of 1132 ionic molecular crystals from the Cambridge Structural Database. Their values point to the unusual overlap between monovalent O atoms and neighbouring H atoms. Using the new group volumes presently obtained, the crystal densities of the salts are predicted with an average error of <2.5%, while previous atom-based schemes yield average errors of >3%. To illustrate the possible application of the present database, the problem of designing environmentally friendly propellants is addressed.
Food retailers and financial services in the UK: a co‐opetitive perspective
Authors: Martinelli Elisa , Sparks Leigh
Published: September 2003

The financial services sector operates in a turbulent environment. The availability of financial services for customers has grown considerably, with providers encompassing retailers through to specialists. Food retailers in particular are the non‐financial sector key movers in the market change underway. Within this context, this paper aims to provide a framework to consider the operational, strategic and relational issues concerned with the entry of British food retailers into the financial services sector. It explores in particular the service provision relationships between large food retailers and financial institutions, suggesting that this is a case of co‐opetition, a concept which refers to the concomitant presence of competition and co‐operation in a relationship. Promoters and inhibitors leading to a co‐opetitive relationship involvement are examined.
Stock control and supplier relationships at the local pub in a market town
Authors: Towers Neil S. , Pratten John
Published: September 2003

There are about 60,000 public houses in the UK that operate in a diverse retail sector from the wholly independent small business to the corporate brewery managed public house. The publican in all these establishments have the common aim of being able to service the customer who demands supply from a range of available beverages. Each publican has access to a variety of formal and informal mechanisms to ensure that their stocking policies relate to current demand requirements. The relationships of the publican with their product suppliers are embedded in the objective of supply chain management to minimise costs associated with their operation whilst maximising service levels to the customer. This paper seeks to develop the understanding of how publicans develop relationships with their suppliers and their stock holding policy considerations, using a case study approach.
A cross‐cultural comparison of Internet buying behavior
Authors: Park Cheol , Jun Jong‐Kun
Published: September 2003

This research attempted to examine differences in Internet usage, Internet innovativeness, perceived risks of Internet buying, and Internet buying behaviors between Korea and America, and to identify a model for factors influencing Internet buying behavior, explained by Internet usage, perceived risks, and innovativeness on a cross‐cultural basis. Results showed that there were significant differences in Internet usage and the perceived risks of Internet shopping, but no significant differences in Internet buying intentions or online buying experience between Korean and American consumers. Nonetheless, analyzing a regression model of factors influencing Internet buying behavior, and cultural differences in effects of Internet usage and perceived risks on Internet buying behavior were found. While there were main effects of Internet usage and perceived risk on Internet buying behavior, these effects were weaker or even opposite to those related to Korean samples. The implications of the study are discussed and further research was suggested.
Measuring and improving police performance: the lessons of Compstat and its progeny
Authors: Moore Mark H. , Braga Anthony A.
Published: September 2003

Police performance measurement systems based on traditional indicators, such as arrest rates and response times, prevent police organizations from moving towards a strategy of community problem solving as there is no way to hold police departments externally accountable for addressing community concerns and no way to hold particular officers internally accountable for engaging community problem‐solving activities. In the absence of relevant measurement systems, police executives experience difficulty motivating their managers and line‐level officers to change their approach towards policing. A number of departments have made considerable progress in developing performance measurement systems that both address community concerns and drive their organizations towards a community problem‐solving strategy. This paper argues why police executives would want to measure performance, describes how measurement is important in driving organizational change, discusses what police departments should be measuring, and presents an exploratory qualitative analysis of the mechanisms at work in the New York Police Department’s Compstat and its application in six other police departments.
Strategic issues in customer relationship management (CRM) implementation
Authors: Bull Christopher
Published: September 2003

The number of customer relationship management (CRM) implementations has grown dramatically in recent years. However, few academic studies of the issues associated with the implementation of the concept are available. This paper offers a modest contribution through the analysis of a case study of a CRM implementation at a UK‐based manufacturing company. The case study illustrates that CRM is a complex and holistic concept, organised around business processes and the integration of information technologies. The study also highlights that implementing CRM requires effective leadership, sourcing, targeting and evaluation strategies.
Board configuration: building better boards
Authors: Ingley C.B. , van der Walt N.T.
Published: September 2003

Board configuration is discussed in the context of the perceived needs of the board as a strategic resource of the organization. This is highlighted in the context of the differing governance, performance and social requirements of organizations pertaining to private sector, state and local government ownership structures. Examined is the view that in bringing particular perspectives resulting from their professional, ethnic or gender backgrounds, directors contribute to board effectiveness. This notion is evaluated in terms of directors’ coping devices and their perceptions of their ability to be heard on the board. Initiatives that boards may use to ensure the success of such appointments are highlighted. Consideration is also given to enhancing the dynamics of established but dysfunctional appointments. In concluding, the paper develops criteria for success in making board appointments where the prospective appointee is a minority in terms of professional discipline or other forms of diversity.
An Examination of the Effect of Regulatory Actions on Client Retention
Authors: Wilson Thomas E. , Apostolou Barbara , Apostolou Nicholas G.
Published: August 2003

Research into the significance of auditor credibility shows that firms distinguish the services of a more credible auditor. Further, demand for levels of auditor credibility is shown to vary across firms purchasing audit services. This study extends the line of enquiry regarding the effect of auditor credibility by examining the reaction of client firms to changes in their auditors credibility. Also, the firm characteristics associated with a reaction to a change in credibility are examined. The results suggest that clients of the Big Eight firms react differently than clients of smaller audit firms to the change in credibility.
The Influence of Outcome Effects, Decision Aid Usage, and Intolerance of Ambiguity on Evaluations of Professional Audit Judgement
Authors: Lowe D. Jordan , Reckers Philip M. J.
Published: August 2003

Auditors' performance is evaluated in a variety of contexts and at various time intervals following professional conduct. Outcome knowledge is often available prior to evaluation, and accordingly, evaluations may reflect hindsight biases. The purpose of this paper is to examine the effects of outcome knowledge on evaluations of professional audit judgement. Specifically, we hypothesize that outcome effects will be altered by two factors: (1) conduct that involves the incomplete use (truncated application) of available decision aids and (2) the degree to which evaluators exhibit intolerance of ambiguity. We also examined the interaction of these two factors. Results of our experiment confirmed our hypotheses regarding the influence of decision aid usage and individuals' intolerance of ambiguity on outcome effects. Negative, non‐normative outcome effects were strongest when available analytical procedures decision aids were only partially utilized; participants who were intolerant of ambiguity were subject to hindsight biases, while tolerant subjects were not. Implications are discussed in terms relating to (internal) performance evaluations and extensions to external legal liability.
Auditor Reputation: The International Empirical Evidence
Authors: Moizer Peter
Published: August 2003

The purpose of this paper is to consider whether some audit firms are perceived by the financial communities of different countries to have higher reputations than other audit firms. The results that will be considered come from three sources: audit fee studies, studies of the issue of new shares and studies of the effects on a company of changing its auditor. The studies reveal that there is considerable evidence that Big Six auditors are differentiated from other audit firms by company directors when recommending to shareholders the appointment of a firm of auditors and its audit fee. The results point to a Big Six audit fee premium of between 16 to 37% across the countries surveyed. Participants in the stock market (investors and bankers) also appear to differentiate between audit firms. The Big Six tend to be associated with a higher quality service in most of the countries surveyed. In addition, there is some evidence of differential effects within the Big Six, with Price Waterhouse being identified with above average reputation in the 1980s in three countries. However, for other Big Six firms any reputational effects appear to be country specific and do not generalize across countries.
An Exploratory Study of Control Environment Risk Factors: Client Contingency Considerations and Audit Testing Strategy
Authors: Basu Progyan , Wright Arnold
Published: August 2003

Despite its importance, we have little knowledge of how auditors consider individual risk factors, or attributes, in evaluating the control environment of a client (SAS 55). This exploratory study examines auditor weighting of control environment factors under varying client conditions. Further, there has been no research to date on the impact of control environment risk assessments on subsequent audit actions, such as testing strategy (e.g. substantive versus control testing). This study investigates the effect of control environment factors on auditors' assessment of control risk. In an experimental study, the eight control environment factors contained in US professional auditing standards were manipulated as either positive or negative for three different client sizes. The study also extends auditors' control risk assessment to the formulation of a preliminary audit strategy. Forty‐three auditors participated in the project. The results show that auditors do not place equal emphasis on the eight factors. However, the reliance placed on these factors is not significantly different across different sized clients. Finally, the findings indicate a significant impact of control risk assessment on the planned audit strategy.
The Nature of Audit Quality—a Conflict of Paradigms? An Empirical Study of Internal Audit Quality Throughout the United Kingdom Public Sector
Authors: Hopkins Robert Neil
Published: August 2003

The purpose of the paper is to demonstrate that there are fundamental differences in perceptions of internal audit quality between many would be providers of internal audit services and their prospective clients. The findings are based on a national survey of internal audit within the United Kingdom Public Sector. It will be demonstrated that for a number of key audit concepts there are distinctly different meanings attached to them from the perspective of the internal auditor and the auditee.
The Structure of the Belgian Audit Market: the Effects of Clients' Concentration and Capital Market Activity
Authors: Schaen Markus , Maijoor Steven
Published: August 2003

Most national audit markets are dominated by a few relatively equal‐sized international audit firms. The likelihood of collusive behaviour in the market for audits is affected by the combined market share of the leading audit firms. This paper provides empirical evidence on the structure of the market for audits in Belgium. The main data set used in the study consists of about 10500 clients of Belgian audit firms in the year 1987. In that year only a publication containing detailed information on auditor—client relationships was published for the Belgian audit market. For more recent years, aggregated data on the Belgian audit market as a whole are included in this paper. The clients included in the data set are categorized into 62 different industry groups. For each industry the level of auditor concentration, measured by CR4, CR8 and the Hirschman—Herfindahl index, is computed. The results show that a loose oligopoly is the dominant market structure for audit industry groups in Belgium. The findings also indicate that concentration is influenced by the level of concentration of the underlying client industry, and by the level of clients' capital market activity.
Consumer Perceptions of CPA WebTrustSM Assurances: Evidence of an Expectation Gap
Authors: Houston Richard W. , Taylor Gary K.
Published: August 2003

The AICPA/CICA has established WebTrustSM to respond to consumer concerns about the risks of making purchases over the Internet. While WebTrustSM provides assurances related to Internet vendors' business and security practices, it does not provide assurances with respect to product or service quality. This paper examines perceptions of the assurances provided by WebTrustSM and the effect of WebTrustSM on the willingness to make Internet purchases by asking 106 accounting majors to complete a case concerning a company engaging in electronic commerce. Results suggest that, while WebTrustSM provided no additional assurances with respect to business and security practices, it resulted in higher perceived product quality. This paper also finds that product quality is the most important determinant of subjects' willingness to purchase from a Web site displaying the WebTrustSM seal. The results suggest an expectation gap and suggest that the AICPA/CICA should examine closely the value added by WebTrustSM and better communicate its purpose.
The Use of Analytical Procedures in the United Kingdom
Authors: Mulligan Christina , Inkster Nicola
Published: August 2003

Statement of Auditing Standard (SAS) 410 requires auditors to apply analytical procedures at the planning and overall review stages of the audit. This paper reports on a questionnaire completed by audit partners in the United Kingdom (UK), investigating their usage of analytical procedures in the external audit. Results suggest that analytical procedures are used extensively in practice, particularly by Big 6 and large firms. However, simple techniques continue to dominate practice, particularly in smaller firms, and are considered effective by UK practitioners. This is surprising given that increased use of computers, which should make sophisticated techniques more cost‐effective, is rated highly as an influence on the increased use of analytical procedures. The risk‐based approach to audit is perceived by most respondents as the main factor promoting usage of analytical techniques. Increasingly, practitioners are relying on the results of analytical techniques to justify lower levels of detailed testing.
Audit Effectiveness Versus Audit Efficiency: Are The Two in Conflict?
Authors: Pincus Karen V. , Bernardi Richard A. , Ludwig Stephen E.
Published: August 2003

A recent analysis using signal detection theory held that there is an unacceptably high trade‐off between audit effectiveness and audit efficiency when the auditor bears responsibility for fraud detection. This study re‐examined the data sets from two previous studies of fraud detection effectiveness for evidence about the relationship between effectiveness and efficiency. The variables included auditors' prior probabilities concerning fraud, staff level (experience), and the amount and type of audit information examined. While increased sensitivity to fraud was associated with increased effectiveness and some differences in the types of information examined could marginally increase audit costs, the evidence did not support a significant effectiveness—efficiency tradeoff.
The Effect of Data Reliability on the Influence of Unaudited Values in Audit Analytical Procedures
Authors: Heintz James A. , White Gwendolen B. , Bedard Jean C.
Published: August 2003

Prior research has found that unaudited values influence auditors' analytical procedures judgments, including estimates of account balances and investigation decisions. When unaudited values influence account investigations, audit effectiveness could be impaired. Prior studies have not examined whether the extent of influence of unaudited values is reduced when there are indications that client‐supplied values may be unreliable, as suggested by psychological theory. Using a between‐subjects design, this study examines whether factors affecting reliability of unaudited values (significant accounting system changes or prior material audit adjustments) affect the influence of unaudited values in analytical procedures, and whether the impact of possible reliability problems differs by prior data trend (increasing or decreasing). Participating auditors estimated the actual value of the gross profit percentage, and provided bounds beyond which they would investigate the unaudited value. Results show that unaudited values influenced auditor judgments, except when there was an indication that the data may be unreliable and the unaudited gross profit percentage was increasing from the prior year. When these two conditions combined, the auditors were more conservative in their use of the client‐supplied information.
Risk Management and Internal Auditing: What are the Essential Building Blocks for a Successful Paradigm Change?
Authors: Selim Georges , McNamee David
Published: August 2003

The internal audit function that ventures into building links with risk management creates immense opportunities for the internal auditor through enabling the alignment of the audit universe and the audit plan with the organization's strategic objectives and operational plans. A successful venture into this new field is heavily dependent on a number of prerequisites which need to be present for such a development to be successful. This paper presents the results of a study carried out by the authors involving 29 organizations spanning Europe, USA, Canada, Australia and New Zealand.
The Risk Management and Internal Auditing Relationship: Developing and Validating a Model
Authors: Selim Georges , McNamee David
Published: August 2003

Hypothesized relationships between internal auditing and risk management have been the subject of anecdotal evidence for a long time. This paper reports the results of a study carried out in 29 organizations spanning Europe, the USA, Canada, Australia and New Zealand. A model describing the interface between internal auditing and risk management was developed through careful review of the literature and in‐depth interviews in 15 organizations in both the private and public sectors. The model was then validated through a second set of interviews in a different group of organizations (14 in this case)
Concentration on the German Audit Market — An Empirical Analysis of the Concentration on the German Market for Stock Corporation Audits
Authors: Quick Reiner , Wolz Matthias
Published: August 2003

The audit market has changed significantly over the last few years. Clients' internationalisation and their extended service demands have required a diversification that can best be delivered by large and internationally‐adjusted audit firms. This demand resulted in important mergers among national as well as with international audit companies going along with a growing concentration on the German audit market. This study is based on the 200 largest German listed stock corporations with respect to average stock capital for the years 1991 and 1994 and is concerned with the investigation into whether the concentration process continues and whether there are developments representing German particularities.
Control Self Assessment in the 1990s: The UK Perspective
Authors: Melville Robert
Published: August 2003

This paper addresses the current state of the art of control self assessment (CSA) practice in the UK. Three key areas are used to provide a view of strategic, tactical and operational elements: a broad overview of the FT ‘Top 50’; a case study of audit practice in a university, and a review of the impact of group decision support systems (GDSS) on CSA.

The overview was based on a survey of the ‘Top 50’ companies listed on the FTSE, while the other two elements were based on structured interviews. From this, three main research questions were developed to enable the research team to evaluate the impact of CSA at three management levels.

The conclusions are that CSA is widely seen as a beneficial practice, although it may not be repeated after the first exercise. It was found that CSA is seen as a useful method of evaluating non‐financial systems, such as are found in universities. Finally, it was found that, while GDSS have a role to play in the implementation of CSA, the technological factor is not considered to be as important as effective facilitation skills by workshop leaders.
Certified Public Accountant and Compensation: An Empirical Analysis
Authors: Moyes Glen D. , Hasan Iftekhar , Wulsin Frederick R.
Published: August 2003

This paper investigates the relative importance of pertinent factors affecting the variability of the certified public accountant (CPA) income (salary) level based on 594 responses to a random survey—carried out with the assistance of the American Institute of Certified Public Accountants (AICPA)—of 2422 CPAs in the US. A simple regression analysis reveals that auditing experience, level of college education obtained, being married and prior success in fraud detection have a positive and significant influence on CPA income, while female and minority CPAs in addition to CPAs working in public accounting firms have negative and significant association. Interestingly, the influence of educational achievement is more applicable for the larger firms and the inverse relationship between female and minority CPAs does exist even after adjustment for educational level. However, once adjusted for the number of years of experience, the statistical significance and magnitude of the gender and minority parameters diminish. Finally, additional professional accounting certification and the size of the firm did not have any significant impact on the salary level.
Outsourcing the Internal Audit Function: The British Government Experience with Market Testing
Authors: Rittenberg Larry E. , Covaleski Mark
Published: August 2003

Internal auditing has historically functioned as an integral part of an organization's risk assessment, control, and governance structure. Recently, the internal audit world has been challenged by external firms, including the large professional services firms, who are marketing internal audit services (outsourcing). The market potential for internal audit services is large with some firms projecting internal audit services to be 25% of the total of external audit billings in the next few years.

Many governments have also argued that they could improve both the cost and the efficiency of governmental services by subjecting individual governmental units to competition from the private sector. Internal auditing may be an ideal candidate for market testing because (1) it is usually organized as a separate, stand‐alone unit, and (2) there are many alternative providers of audit services.

The authors had the opportunity to examine the ‘market testing’ of internal audit services within the British Government. We interviewed most of the major parties involved in a market test of internal audit services. Those interviewed included outsourcing providers, heads of internal audit departments, and a member of the Treasury who provided oversight of the process. Market testing led to some significant changes and challenges—some good and some not so good. This paper describes the market testing process in the UK and the potential benefits and costs associated with outsourcing governmental internal audit functions.
Have Times Changed? Career Barriers and the Token Woman Manager
Authors: Simpson Ruth
Published: August 2003

This paper explores the relevance of Kanter's early work on the numerical distribution of women in organizations for an understanding of the position of highly qualified women managers today. Despite the progress that women managers have made over the last twenty years, various consistencies stubbornly remain, particularly concerning the impact of the gender mix of the organization on women's progress and experience of career barriers. The results of this research on the nature of these barriers and how they vary with the numerical distribution of women are presented and discussed.
Relativity Without Relativism: Reflexivity in Post‐Paradigm Organization Studies
Authors: Hardy Cynthia , Clegg Stewart
Published: August 2003

This paper shows how organization studies controls the subject through its use of representational devices. Different theoretical and methodological approaches may appear to offer epistemological guarantees concerning the validity of data about the research subject but they remain representations, beyond which we can know nothing except through representation. Research is not about wrenching truth from a recalcitrant ‘reality’: the devices it uses to represent its research subject create and control in the way they silence to give voice to aspects of that subject. All data are ‘collaborative products’ created in accordance with ‘the practical procedures and background assumptions of the participating actors’ (Knorr‐Cetina, 1981). Thus the relations between research subject, researcher and the protocols that comprise the research process both embody and obscure power. For this reason, it is important that theory strives for a high degree of reflexivity (Marcus, 1994) in accounting for its own theorizing, as well as whatever it is that it theorizes about.

In this paper, we critically examine different research approaches, including those of Aston, to show the dangers that can arise when research is carried out without regard to reflexivity. We offer some criteria for carrying out reflexive research which, we believe, is one of the major challenges facing post‐paradigm organization studies. As we shall see, reflexivity shows us how far we have come in the thirty years since Aston.
Does Management Development Add Value?
Authors: Winterton Jonathan , Winterton Ruth
Published: August 2003

While the act of faith approach to management development assumes that training and development will improve performance, and that attention to the people factor will give organizations a competitive advantage, there has been little systematic study of the business benefits of management development. The extent to which competence‐based management development made identifiable improvements to individual, organizational and business performance was examined in sixteen organizations using an in‐depth embedded case‐study protocol developed following the preparatory work of an expert group convened by the Department for Education and Employment (DfEE). Interviews were conducted with senior strategic managers, line managers and members of management work teams, and triangulation was sought with documentary evidence. Case reports were validated with the organizations, then evaluated and ranked by an independent consultancy not involved in the fieldwork. The results provide support for attributing business benefits to management development, particularly in relation to individual and business performance. The performance improvements were found to be most significant where management development is linked with organizational strategy and where Human Resource Development (HRD) systems and processes adopt the management standards developed by Management Charter Initiative (MCI).
Linking Managerial Cognition and Organizational Performance: A Preliminary Investigation Using Causal Maps
Authors: Jenkins Mark , Johnson Gerry
Published: August 2003

This paper considers the potential relationship between individual cognition and organizational performance. A series of causal maps are elicited from the owner‐managers of retail businesses which are either growing or static and contracting. The maps are compared using a series of propositions to establish whether individual cognition is consistent with the contrasts which would be expected between relatively high and low performing businesses. When the general characteristics of the maps are compared no significant differences are found when the propositions are evaluated. However, a subsequent inductive phase of analysis suggests that more detailed insights can be gained through a focus on the relationships between specific types of concept within the individual maps. In contrast to the assumptions made in many mapping studies, this finding suggests that it is the idiosyncratic details of map content and structure which provide the basis for exploring the relationship between cognition and performance, rather than the overall characteristic of the maps.
On Strategy, Typologies and the Adoption of Technological Innovations in Industrial Markets
Authors: Tzokas Nikolaos , Saren Michael
Published: August 2003

This paper investigates the role of strategy in the timing of adoption of technological innovation by industrial firms. In the course of this investigation we bring together and consolidate theoretical insights and empirical evidence from diverse yet fundamentally related streams of research. Strategy is placed within the wider context of the many factors that have been found to influence the timing of a firm's decision to adopt a technological innovation, and conjectures about its precise role are debated. The paper concludes with suggestions towards a synthesis of the highly fragmented work in the area, and identifies key directions for research aimed at a better understanding of the innovation adoption decision in contemporary firms and the interrelationships of the many factors influencing this decision.
The practice of business ethics in China: we need a parent
Authors: Hong Ying
Published: August 2003

This paper addresses the practice of business ethics in China. It begins with a literature review. Using a traditional cultural framework it then analyses the role of the state in China. A comparison is made between the evolution of Chinese social and political forms and those of the West, and the consequences of those differences for the question of auto‐organisation in China are described. After commenting on the reality of business ethics in China, the paper concludes that the practice of business ethics in China needs the guiding ‘parental’ hand of government.
Progressive labour policy, ageing Marxism and unrepentant early capitalism in the Chinese industrial revolution
Authors: Lee Orlan , Lim Jonty
Published: August 2003

The institutional guarantees of modern labour law, that provide the keystone of progressive liberalism, are often only reactionary to the entrenched concepts of socialist law. Adoption of institutions of “workers rights”, and employment protection based upon contract, inevitably nullify the ideological promise of the inalienable “right to work”. China, among the last bastions of theoretical Marxist socialism, and among the first socialist countries ready to accept that it has been in desperate need of reforming uneconomical state enterprises, seems willing to sacrifice ideological purity for economic development. Yet, if economic turnaround requires enterprise rationalisation in a market economy, it is understandable that Chinese labour requires the same kinds of protection against unbridled capitalism as progressive labour movements elsewhere. Doubtless, for those who have enjoyed no such institutional guarantees in the past, official commitment to improvement of labour conditions is better than no acknowledgment of need for reform of social policy whatever. Yet, the real question for students of social change is “Are these legislated reforms effective policy guides for local administration and the courts?”“|Or are they merely regulations for licensing compliance – primarily for foreign invested enterprises?”. In brief, “... to what extent are the new ‘workers’ rights’ realistically attainable sources of judicial remedies for individual workers?”
Ethical issues in the globalization of the knowledge economy
Authors: Lu Xiaohe
Published: August 2003

More and more people in China are now realizing that the country has already become a globalizing economy, but some contend that China's economy is still far from being based on knowledge. However, as globalization necessarily brings with it a knowledge economy, China is of necessity involved in the new economy, and has in consequence encountered many new ethical issues. In the first part of the paper some of these issues are discussed – issues of intellectual property protection, issues related to the exploitation of Chinese know‐how and knowledge products by foreign companies, and issues of cultural colonization. These issues are complicated, widespread and novel, and there is a need to develop ethical guidelines to deal with these issues. Although the perspective of the analysis is Chinese, these same problems are faced by countries the world over.
Managers’ perceptions of ethical codes: dialectics and dynamics
Authors: Fisher Colin
Published: August 2003

Codes of ethics and conduct have become common in UK organisations. This paper explores how such codes are understood and responded to by those whom the codes seek to influence. The study is an interpretative one, based on interview material, in which a dialectical pattern is seen in employees’ reactions to codes. Initial contradictions are found in codes of ethics (which claim to give employees space in which to exercise their integrity, but simultaneously are seen as impugning employees’ moral status) and in codes of conduct (which require a loyal adherence to rules that interferes with wider loyalties). These tensions create perceptions of a two‐tier system in organisations in which core employees are subject to codes of ethics that are loosely applied, but non‐core staff are subject to codes of conduct that are strictly applied. However, even core staff are aware of a dialectical contradiction in their position. They believe that loyalty to the organisation is the price they pay for being allowed freedom of integrity by their organisations, but that the price they have to pay for showing integrity may be breaking faith with their organisations. This chiasmus of integrity and loyalty represents a difficulty for the project of improving standards of corporate citizenship. The use of this trope and other rhetorical figures to exemplify processes of understanding and interpretation in organisations is discussed.
Proposal for a model for the elaboration of ethical codes based on discourse ethics
Authors: Lozano Fe´lix
Published: August 2003

This article presents a model for the procedure of elaboration of an effective ethical code. Taking as the starting point the concept of business ethics as critical hermeneutics, we describe a process which will lead to the creation of a document that is truly ethical and efficient. We believe the elaboration of an ethical code should follow a definite procedure, and that the process is as important as the result, but we also add that in order for the process to be a truly rational dialogue it is necessary to make efforts to ensure the participation of truly valid interlocutors who can represent their interests in conditions that are as close as possible to an ideal community of dialogue. Our model for the elaboration of an ethical code attempts to break with the conventional distinction between processes of elaboration and application in order to develop a truly integrative ethics, while also giving attention to the concrete conditions in which the ethical code is developed. In our view the contribution made by this model is the emphasis it places on the transformation of the will of the participants in the dialogue.
La théorie économique dominante: une représentation fausse et immorale de la société
Authors: Mouchot Claude
Published: August 2003

This paper argues that the dominant mainstream neo‐classical economic theory propounds a world‐view which is based not simply on half‐truths, but on straight lies. This is particularly significant since the influence of the economic world‐view reaches into every realm of social thought. Although overtly grounded in utilitarianism, the basis of neo‐classical thought has undergone two shifts of meaning which have converted the original self‐evident utilitarian presuppositions into an ideology.

The first of these alters the utilitarian proposition that ‘we seek satisfaction’ into the statement that ‘we only seek satisfaction’. It follows that human action is motivated by nothing other than selfishness and greed, and that altruism therefore cannot exist: anything that looks like altruism is therefore nothing other than egoism in disguise, and there is no place for ethical reasoning in individual choice.

The second shift alters the premise that our goal is ‘maximum satisfaction’ to the assertion that what we seek is ‘maximum monetary gain’. This shift is already present in the writings of Jeremy Bentham, and forms the basis of much subsequent work in economics. In particular, it has facilitated the emergence of what one might term ‘economic imperialism’, i.e. the use of economic theory to analyse social issues – family size, racial discrimination, marriage, education choices, among others. In all of these cases monetary gain is the paramount criterion. For business ethics the most obvious example here is the absolutisation of profit as the sole criterion of business achievements, and of salary as the sole criterion of work choice and worker satisfaction.

Both of these premises are then used to demonstrate that it is free competition which will ensure maximum social welfare. This conclusion is both relativistic and reductionistic. In the first place, the necessary conditions for perfect competition can never exist. Nor can ‘optimum social welfare’ be translated into ‘optimum welfare for all’ in an economic world‐view which sees wealth and poverty as the ‘just deserts’ of hard work and laziness respectively.

The dominant economic theory is thus explicitly immoral in that it enshrines the absolute sovereignity of the individual and the law of the jungle as social norms. The qualitative measure of human happiness is desire, the quantitative measure is money. From an ethical perspective we must reject the falsity of this world‐view.
Corruption: the corporate perspective
Authors: Argandoña Antonio
Published: August 2003

Corruption (bribery, extortion, blackmail, favor‐currying, abuse of insider information, nepotism, favoritism, mafias, protection rackets, siphoning off funds, laundering illicit money) is a source of concern for governments, entrepreneurs, private individuals, non‐governmental organizations, companies – indeed, for society as a whole, on a number of levels; economic, sociopolitical, and ethical. The purpose of this article is primarily to explain why corruption is a cause for concern for companies. It begins by explaining what corruption is, describing how it occurs and offering a causal explanation, and then goes on to describe how it occurs in companies and why it is a cause of concern for them.