bluuebunny/crossref_metadata_2025 huggingface dataset:
Criteria For Excellence In Organization Development: Perceptions and Actualities
Authors: King Albert S.
Published: April 2011

This article presents a comparative survey of organization evaluations of criteria for management excellence and their relevance to developing business organizations. The relationship between managers’ ranking of criteria, their perceptions of the best well‐managed corporations’ rankings of the same criteria, and what excellent organizations actually value, discloses critical areas of agreement among managers and discrepant perceptions of excellent organizations’ evaluation of priorities for achieving excellence. Findings demonstrate descriptive insight of developing organizations’ extrinsic views and the best well‐managed business corporations intrinsic evaluations concerning organization development efforts to achieve management excellence. Survey results highlight, with respect to criteria for management excellence, how removed developing business organizations are in crucial areas affecting preparation of management for seeking corporate excellence. Concomitant requirements for establishing better understanding of dialectics and more effective dialogue between theorists, consultants, and practitioners in important areas are reviewed.
Union Officer Perspectives on Quality of Worklife
Authors: Heshizer Brian P. , Martin Harry J.
Published: April 2011

Analysis of the responses of 131 local union officers to a questionnaire found that a number of variables are related to the attitudes of union leaders toward quality of worklife (QWL). Unions are morelikely to participate in a QWL program if local officers feel that unions can influence government policy, their members expect them to make progress on QWL issues, and if it is important to have good local‐member relations. Unions are less likely to participate in a QWL program if officers believe that unions are strong, feel employers favor severe tactics, and place a priority on traditional bargaining issues. For unions involved in a QWL program, union strength and perceived influence over government policy were related to positive attitudes regarding the long‐term future of QWL. For unions without QWL experience,severe management policies toward unions, and higher member expectations for local performance on QWL issues were related to more favorable attitudes toward QWL, while the officer’s tenure in position was related to a less favorable view of QWL. For locals involved in a QWL program, satisfaction with QWL increases if officers feel the labor movement needs to change its attitude and approach to problems, the labor relations climate is favorable, the local has sufficient bargaining power, and the overall performance of the local is satisfactory. The results suggest that “get tough” management policies toward unions will negatively affect union participation in and satisfaction with QWL efforts.
A Financial Profile of Firms Favored by Institutional Investors
Authors: Payne Bruce C.
Published: April 2011

For years institutional investors have concentrated their holdings of common stock in a relatively small group, the “institutional favorites.” While the market performance and changes in the composition of institutional favorites were reported in financial literature from the 1950s, no recent studies concerning the characteristics of firms classified as institutional favorites have been presented. The purpose of this study is to establish a financial profile for firms currently favored by financial institutions, and to determine whether these firms differ significantly from firms selected at random. It is concerned with those variables that are indicators ofthe firm’s risk‐return trade off character. As in previous studies of this nature, Multiple Discriminant Analysis was used. The results were somewhat surprising in that institutions did not seem to be drawn to what are perceived to be growth firms. As was expected, however, institutional favorites were larger in size than firms selected at random.
Patterns of Error and Neglect in Security Analyst Forecasts
Authors: Dowen Richard J.
Published: April 2011

It is well documented that firms that are neglected by analysts and large institutions provide superior investment performance. This paper studies whether that effect is caused by an upward bias in analyst earnings forecasts. The idea is that the more popular firms are the ones with the greatest earnings estimation bias. It was found that after controlling for earnings estimation bias the neglect effect was considerably weakened. However, it was also found that there was no relation between analyst following and earnings estimation bias.
Accounting ForFuture‐Oriented Expenditures: Change Is Needed
Authors: Fuglister Jayne , Paxton William
Published: April 2011

Financial reporting standards require that many future‐oriented expenditures for intangibles, such as development costs and personnel training, be expensed in the current period. These standards cause such expenditures to be indistinguishable from expenditures for current revenues, and penalize the earnings of firms making future‐oriented expenditures for intangibles. The current focus on earnings encourages firms to sacrifice long‐term economic objectives for higher reported earnings. This paper analyzes the need for improved reporting for future oriented expenditures. Improved accounting for future‐oriented expenditures would enhance the market’s ability to value stocks, improve company performance, and benefit investors and creditors.
Postretirement Benefits Other Than Pensions: Preparing for the Proposed Standard
Authors: Cron William R. , Kintzele Philip L.
Published: April 2011

Because of the dramatic increase in health care costs and the fact that more people are retiring earlier and living longer, the issue of post retirement benefit costs other than pensions has become a topic of great interest to issuers and users of financial statements.The Financial Accounting Standards Board is in the process of requiring corporations to report these expected future post retirement costs as liabilities. This paper examines the proposed treatment of post retirement benefits costs and discusses alternative strategies a company may adopt to prepare for implementation of the standard.
Human Resource Management As Small Businesses Grow
Authors: Hornsby Jeffrey S. , Kuratko Donald F.
Published: April 2011

In order to gain a perspective on the contemporary state of human resource management in smaller businesses, a total of 247 small firms were surveyed to investigate the degree and effectiveness of personnel/human resource practices currently being utilized. Using a data base of firms with less than 150 employees, three distinct size categories were devised to examine specific practices as small businesses grow in size. The results indicate that certain practices are more effective for smaller firms. In addition there is a higher level of sophistication in personnel practices than cited in the literature.
The Effect of a Gift‐Upon‐Entry on Sales: Reciprocity in a Retailing Context
Authors: Friedman Hershey H. , Herskovitz Paul J.
Published: April 2011

The purpose of the present study was to determine whether providing shoppers with a gift upon entering a store would result in an increase in sales. An experiment was conducted in a pharmacy and a total of 200 subjects were used. The results showed that shoppers given a key chain and thanked for patronizing the store spent significantly more than a control group of shoppers who were not given any gift upon entry ($10.76 vs. $9.21). The results of this study are explained by reference to the literature on reciprocity and gift‐giving.
After Bhopal and Valdez: Rethinking the Semanticsof Public Affairs
Authors: Hill James P.
Published: April 2011

Has the public affairs function significantly changed the way major U.S. corporations meet the growing external challenge to traditional corporate practices? Examining in detail the actions of Exxon (Valdez) and Union Carbide (Bhopal), this paper raises some questions as to whether the difference between public affairs and traditional public relations is a real one or merely a matter of semantics. Then, utilizing an unpublished corporate public affairs survey conducted by Central Michigan University, the writer argues that the problem with the public affairs function lies not with the function itself, but in its implementation by corporations.
What Should You Know About the Theory of Corporate Finance?
Authors: Skomp Stephen E.
Published: April 2011

This paper outlines the thinking of financial theorists on issues most relevant to those influencing financial decision‐making within a firm. While the review is not comprehensive, it does provide a foundation for understanding what is included in the modern theory of corporate finance. Perhaps more importantly, the reader should gain an appreciation for what is financial “myth” and what is financial “trust.” The paper concludes with a section on managerial implications.
The U.S. Export Credit Insurance Program in Transition: FCIA and the International Marketing Executive
Authors: Holden Alfred C.
Published: April 2011

Both Washington and American business are concerned about U.S. international trade performance and various export‐finance and related support undertakings. This paper examines the significant transition in the government’s export‐credit insurance program in terms of a major alteration of the relationship between the Export‐Import Bank and Foreign Credit Insurance Association. The result is a case study of how level and delivery of export‐credit support must be carefully evaluated by marketing executives operating in today’s global business environment.
Internship Programs As A Learning Tool: A Survey of Marketing Curriculum
Authors: Henthorne Tony , Easterling Cynthia , Jernigan Marian
Published: April 2011

The study reviews the use of marketing‐oriented internship programs in AACSB accredited colleges.The findings indicate that 40 percent of the respondents offer some form of an internship option in the general marketing curriculum. Additionally, the composition and implementation of the programs were found to vary dramatically.
From Strategic Plan to Strategic Practice: The Communications Connection
Authors: Calhoun Kenneth J. , Lederer Albert L.
Published: April 2011

A key to the effective implementation of strategic plans is the communication of the strategic plans to executives in functional areas. A study of eighteen organizations revealed that their functional executives’ knowledge of the strategic plan was closely tied to their corporate planners’ assessment of the quality of the communication of the plan. In contrast, the functional executives’ knowledge was not so closely tied to the planners’ assessment of merely the quality of the business plan itself.Different organizations use different communication tactics. These tactics suggest practical actions to enable strategic planners to improve the communication of their plans.
The Role of the Electronic Spreadsheet in Small Firm Planning
Authors: Holland Phyllis G. , DeThomas Arthur R. , Ray Howard N.
Published: April 2011

Microcomputer technology and spreadsheet software are widely available to small businesses and offer the small firm owner a means of planning more effectively and efficiently. A survey of the planning practices of electronic spreadsheet owners reveals a gap between ownership of the planning tools and their effective use. The study shows the importance of preplanning the purchase of software, of motivation to plan, and of tailoring planning systems to the goal orientation of the firm in order to effectively use the electronic spreadsheet as a small business planning tool.
Measuring White‐Collar Productivity
Authors: Ahmed Nazim U. , Ma Cynthia S. , Montagno Ray V.
Published: April 2011

Currently over seventy percent of the work force is employed in white‐collar jobs. The implication ofwhite‐collar productivity for organizational growth and competitiveness is extremely significant. It is easy to measure the productivity for blue‐collar employees, as the inputs and outputs are well defined. However the process of measuring the productivity of the white‐collar employee is complicated. A model for measuring white‐collar productivity is presented. The organization should design its own productivity measures seeking active employee involvement. The measures developed should be used to design productivity improvement strategies for long term growth and competitiveness of the organization.
Bringing Business Experience to the Nonprofit Sector: What Works and What Doesn’t
Authors: Moore Roger L. , Vicere Albert A.
Published: April 2011

Five distinguishing characteristics of non profit organizations are identified and explored. They are: a different and more complex environment, more altruistic purposes with strong traditions, importance of motivating and rewarding volunteers, staff structures that exist in parallel with volunteer structures, and frequent short‐run/annual budget orientations as opposed to effective strategic planning. The authors reject the notion that non profit management should be different from that in the private, for‐profit sector, but emphasize that these five characteristics must be recognized and addressed before attempting to directly apply business experience to nonprofit environments.
College‐Corporate Cooperation: A Compelling Emerging Need
Authors: Sandhusen Richard L. , Elliott Budish Bernard
Published: April 2011

Competitive, technological and demographic imperatives are combining to dramatically change the nature of tomorrow’s workplace, and the needs of workers and managers comprising this workplace. To a significant extent, meeting the challenge of this change will involve educating and reeducating people, and will mandate a much higher degree of cooperation between academic and corporate education establishments. To achieve this cooperation, differences in perceptions, policies, and practices which have traditionally militated against cooperation among higher and corporate education establishments must be addressed, and strategic planning initiatives undertaken to develop cooperative programs and formats that best meet corporate education needs.
Client Satisfaction in a Real Estate Business: A Survey Analysis
Authors: Amba‐Rao Sita C.
Published: April 2011

In order to understand the service component in the real estate business, an exploratory study was conducted. A sample of clients of a real estate firm in a midwestern city was surveyed by a mail questionnaire. Client perceptions of experienced service and their satisfaction with the service were examined. Five service factors were found to be related to client satisfaction: expectations, communication, relationship, effectiveness and knowledge. Of these, expectations had the most influence. Expectations refer to the role of the sales associate and the sale/purchase transaction. Analysis included implications for research and practice.
Federal Family and Medical Leave Legislation: Defeated But Not Dead
Authors: Hobbs Fry Elaine , Grabert David
Published: April 2011

As the number of working mothers increases, the problems associated with being an employee and a parent also increase. This has led to a debate concerning the employer’s role/responsibility in helping employees deal with these problems. Congress has seriously considered legislation that would mandate a certain level of “accommodation” by covered employers. And several states have passed laws granting job‐secured leaves. This article presents some of the arguments for and against such legislation, the basics of the proposed federal legislation, and the impact of legislation on employers and employees.
The Risk‐Threat Matrix: Key to Defensive Strategy
Authors: Beam Henry H. , Carey Thomas A.
Published: April 2011

Managers have traditionally concentrated on the offensive aspects of strategic planning. With a few important exceptions, the strategic planning literature is also heavily weighted toward offensive considerations. Yet two fields to which business is frequently compared, the military and sports, often give defensive considerations as much emphasis as offensive ones. The purpose of this article is to stress the importance of defensive considerations in strategic planning. A risk‐threat matrix is developed which managers can use as a guide to formulating defensive strategies to counter the full range of potentially detrimental situations their firms may face.
Employer Liability for Negligence In Post‐Hiring Employment Decisions
Authors: Walter Robert J.
Published: April 2011

Employers are now being sued for the crimes of their employees. These lawsuits are usually based on a claim of employer negligence for having hired a dangerous employee. However, similar lawsuits are also being brought over employer failings in post‐hiring decisions of supervision, retention, training and assignment. This paper examines an employer’s potential liability from post‐hiring decisions and offers measures for reducing that liability threat.
Adversarial Collective Bargaining: An Anachronism
Authors: Post Frederick R.
Published: April 2011

While our adversarial free (meaning minimal governmental interference) collective bargaining has been praised as a positive attribute of our labor‐management relations, it is hardly free and probably no longer even a positive attribute. This paper examines the process and explains how it has become limited to the point where the most crucial employment issues often no longer need to be bargained at all. Though the purpose of our labor laws was to resolve industrial strife through collective bargaining by balancing the power between employers and unions, our contemporary system can now often be characterized as limited, imbalanced, adversarial gamesmanship. Current research demonstrates the need for a more open and expanded bargaining agenda to meet the needs of both the changed workplace and the changed marketplace of today ‐ something the present process seems incapable of doing. Specific recommendations are offered to both management and labor which are derived from recent research.
International Market‐Entry Decision Models: How Important are they?
Authors: Okonkwo Patrick A.
Published: April 2011

The delineation of the different international market‐entry decision models serves to inform international managers of the different alternative courses of action open to them. The entire spectrum of decisions emerging from short‐term to long‐term considerations, in addition to micro‐related decisions, are discussed. This paper evaluates the importance of these alternative courses of action and their decision criteria.
Rebuilding the Accounting Systems Infrastructure: A Case Study
Authors: Garceau Linda , Lavish Brad
Published: April 2011

Today, a major capital investment decision faces many business organizations. Corporations must decide whether to invest in rebuilding their aging accounting systems or to divert funds to other systems development projects that may have a more immediate, bottom‐line impact. This article addresses many ofthe factors that must be considered by management when evaluating these investment alternatives. It identifies the underlying reasons that can drive the decision to rebuild the accounting systems environment, as well as the challenges that the designer must face when this decision is made. It then presents a study of an organization that has successfully addressed and resolved these issues, identifying the benefits that they have derived with their decision to invest in there building of their accounting systems environment.
Learning Styles and Corporate Training
Authors: Wenham Charlotte , Alie Raymond E.
Published: April 2011

This study attempts to verify if occupational groups demonstrate distinct learning styles and learning context preferences, and to assess the implication of any systematic differences for corporate training. Subjects were 140 members of seven occupational groups from a support component of a Fortune 500 firm. Data on learning styles were gathered using the Gregorc Style Delineator (GSD) and the Productivity Environmental Preference Survey (PEPS). It was posited that learning style and productivity preference would vary by occupation, and that a measure of association would exist between learning style and productivity preference within occupations. Two of three hypotheses formulated for the study were supported by the data.
American Competitiveness: Dysfunctional Stakeholder Communications
Authors: Payne Stephen L. , Giacalone Robert A.
Published: April 2011

Among the factors contributing to competitiveness problems for many American firms is the presence of excessive and inaccurate self presentations and resulting defensive communication routines among managers in these firms. Suggestions are provided to identify and reduce conduct leading to these dysfunctional tendencies, but caution is urged in recognizing the difficulties and potential ethical dilemmas that may occur in trying to resolve these problems. Any discussion of future American competitiveness should involve global changes and economic patterns, national trade policies, and manufacturing and quality control. However, executives should also examine questionable managerial communication in firms.
The Organizational Effectiveness Menu: A Device for Stakeholder Assessment
Authors: Kraft Kenneth L. , Jauch Lawrence R.
Published: April 2011

A procedure to assess organizational effectiveness is proposed in this paper. An OE “menu” of optionsis set out by which organizational performance can be measured. By using such a menu, managers’ decision making, planning, and communicating with internal and external constituencies can be enhanced.
The Computerization of Records Systems: A Study of Selected Businesses
Authors: Lundgren Carol A. , Lundgren Terry D.
Published: April 2011

This research seeks to determine the extent and direction of computerization of records systems in businesses with identifiable records departments. The data collection methodology was on‐site interviews and inspection of facilities in ten businesses selected from cities with populations of more than 100,000 in the western United States. The findings indicate that records managers are rapidly installing computer programs for tracking records. There was little evidence that traditional paper records were being moved to a digital format though the possibility was mentioned frequently. Records management and data processing departments cooperate, but no trend to integrate them is evident.
Decision Analysis at the Crossroads
Authors: Sounderpandian Jayavel
Published: April 2011

Empirically observed violations of traditional expected utility theory have prompted several new theories, putting the future of decision analysis at the crossroads. This essay describes the current status of the literature through selected examples of decision making scenarios. It concludes that if all relevant consequences of all alternatives are included in the analysis, then expected utility theory would prove to be valid. Practitioners who use techniques or software based on expected utility theory need only to make sure that they have considered all relevant consequences, and need not worry about the new non‐expected utility theories.
The Influence of Electronic Transmission on Written Communication
Authors: Bowman Joel P.
Published: April 2011

The primary objectives of the study were to determine the principal influences of electronic mediation on text‐based communication as perceived by experienced users and to provide a basis for additional research including nonusers and novice users. To achieve the first objective, the Delphi technique was employed to obtain the opinions of experienced users of computer‐based communication systems. The members of the Delphi panel failed to reach consensus on any of more than eighty issues, and the three rounds of questionnaires showed little movement in the direction of consensus. The study thus confirms reports of wide variation in style and content of computer‐based messages and underscores the need for additional research in techniques and strategies that influence the readability and effectiveness of electronic messages.
A Performance Model for Staff Internal Auditors: Implications for Personnel Management
Authors: Larkin Joseph M. , Schweikart James A.
Published: April 2011

Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development, and retention of auditors and managers trained in internal auditing. This study attempted to ascertain salient characteristics of individuals that may be associated with successful performance, by examining traits of successful and less successful auditors of a large manufacturing firm. The results show that, of the characteristics analyzed, individual levels of job satisfaction and motivation are most closely associated with performance.
Selection of Commercial Bank CEOs in the Deregulated Environment: Influencing Factors
Authors: Andrews Donald R. , Hood Jerry M. , Tate Uday
Published: April 2011

Deregulation is having a major impact on all aspects of firm behavior in the banking industry. Bankers now find themselves in a more competitive environment which may require different operating rules for firm growth and profitability. To understand the types of adjustments that are taking place in this market, a national survey of 410 commercial bank chief executive officers (CEOs) was conducted and results analyzed. The primary objective of this analysis was to estimate the impact that deregulation has had on the CEO selection criteria within the banking industry. Bank CEOs were divided into groups based on tenure in office to measure the influence of deregulation on the selection process. A key result of this analysis suggests that the most recently selected CEOs view the ability to manage and motivate, and communication skills as relatively more important in their selection in comparison to the most tenured bankers. While change has occurred in the selection criteria,experience in the loan officer position is still considered a major asset for anyone seeking to become a bank CEO.
Estimating Systematic Risk With Long‐Term Growth Forecasts and Analyst Following
Authors: Dowen Richard J.
Published: April 2011

According to the capital asset pricing model, a stock’s required rate of return is determined by systematic risk, otherwise known as beta. Usually betas are estimated using historic data. It is shown here that future betas have a stronger relationship to analysts’ long‐term growth forecast than to historic betas.
An Economical Method For Correcting Forecasting Error
Authors: Jarrett Jeffrey
Published: April 2011

The purpose of this discussion is to present to business forecasters and others who utilize forecast information a method for improving forecast performance. We summarize the generation of a forecast; evaluation of a forecast; and by example illustrate the optimal linear correction method for improving forecast accuracy. This technique permits forecasters and others to decompose forecast error into its components, and, in turn, reduce forecast error.
Accounting for Nonpension Postretirement Benefits: Analysis of Lobbying Activities
Authors: Kreuze Jerry G. , Langsam Sheldon A. , Newell Gale E.
Published: April 2011

The objective of this paper is to analyze the lobbying activities of the Financial Accounting Standards Board’s (FASB) constituents to the Exposure Draft of Statement 106, “Employer’s Accounting For Postretirement Benefits Other Than Pensions.” Specifically, the association between the provisions which changed between the Exposure Draft and Statement 106 and the comments received in the 477 comment letters was investigated. The results indicate that the four issues (out of 21 issues) that were modified in whole or in part were strongly opposed by the majority (90%: or greater) of respondents. None of the issues favored by respondents were modified. Opinions among respondent types (industrialists, actuaries, public accountants, insurance representatives, and other), while generally quite similar, did vary on certain issues. Since the FASB did modify issues strongly opposed by respondents, the results provide some faith in FASB’s due process procedure and should encourage constituents to participate in future FASB decisions.
Gender Roles in Transition: Career and Family Expectations of Accounting Students
Authors: Maupin Rebekah J.
Published: April 2011

Quantitative data from a study of gender differentiation among accounting students are analyzed to discover if male and female accounting students have different attitudes, orientations, and expectations for career and family. Although some changes towards a more gender‐equal population are found, the study results also indicate several potential conflicts which accounting students will have to face as they attempt to combine work and family roles. Both male and female accounting students have strong commitments to work roles, and both value family. However, both male and female accounting students expect females to play a more prominent role in the family and males a stronger role in the workplace. The orientation and plans of these accounting students do not anticipate symmetrical relationships in which both males and females share household and work responsibilities.
Housing Finance Agency Allocations
Authors: Smolen Gerald E. , Bond Michael T. , Webb James R.
Published: April 2011

At the height of the recession in the early 1980s, a multitude of state and locally sponsored housing finance agency programs were legislatively introduced in response to populist pressure. Many of these controversial programs utilized lower cost municipal bonds to subsidize private sector housing programs and had remarkable diversity in their stated objectives. This study focuses on one of these programs, the Ohio Housing Finance Program, which purported to address the needs of mainly first‐time home buyers. Housing program evaluations,while rarely done, are very important where publicborrowing is used to support them. Using county‐level demographic data for 1983, the empirical results suggest that the Ohio program’s target clientele, first time homebuyers, were the major beneficiaries of the program.
Characteristics of Career Achievement: Perceptions of African‐American Corporate Executives
Authors: Remus Bridges Carl , Perotti Valerie S.
Published: April 2011

African American corporate business executives employed in black owned and operated businesses were studied with the purpose of developing profiles and identifying their perceptions of the importance of professional characteristics and career activities to their career achievement.The typical African American corporate executive in this study held the position of chief executive officer or vice president, was male, had a mother as a female primary care giver, had a father as a male primary care giver, had primary care givers who were very supportive of career decisions and goals, had earned a bachelor’s degree, and had a male mentor.With regard to perceptions, the typical African American corporate executive believed that communicating in writing and speaking was “crucial” to his/her career achievement; believed that setting goals was “crucial” to his/her career achievement; believed that adjusting to new situations was “crucial” to his/her career achievement; and believed that developing and strengthening self‐confidence were “crucial” to his/her career achievement.
Total Quality Management in a College of Business: Operations and Administration
Authors: Falk Charles F. , Brewer Peggy D. , Brewer Virgil L.
Published: April 2011

Although Total Quality Management (TQM) hasrecently become the often cited “panacea” for the ails of production and service industries, until recently, little thought seems to have been given to the application of TQM to the field of education. There are many signs of incipient interest in applying TQM to campus operations. Examples include a limited number of journal articles and professional papers, promotional flyers, and a few job vacancy notices for individuals to head up TQM operations on college campuses. The application of TQM in the education sector has two dimensions: (1) design and curriculum issues and (2) operations and administration issues. The purpose of this article is to address some of the issues relating to installing and administering a TQM approach in a business school and to give specific guidelines and suggestions to operationalize a TQM program.
Purchase Involvement of New Car Buyers: A Descriptive Study
Authors: Abramson Joseph , Desai Suzanne
Published: April 2011

The purchase of a new automobile is often cited as the quintessence of a high involvement purchase decision; the financial risks and personal relevance of the purchase dictate that car buyers put forth much effort before making a decision. In this research such efforts as dealers shopped, brands shopped, and information sources used are studied in a large sampleof new car buyers in West Virginia.The purchase behavior of respondents in this study seems more like low involvement than high involvement. Little physical searching was reported and limited use of secondary information was evidenced. The author ssuggest that for some purchases another category ofinvolvement may apply, “ultra”‐involvement, a term coined herein. Ultra‐involvement centers on continuous attention to communications for certain product categories that are extremely important to people. When such consumers begin an intentional search it may superficially resemble low involvement because of previouson going information processing in that product category. Post purchase satisfaction was also explored in this study. While conventional wisdom and most buyer behavior theory suggests that greater effort usually results in more satisfaction, the results revealed no relationship between levels of effort and post purchase satisfaction. This finding is consistent with most earlier new car buyer studies.
Conflict and Divided Loyalty: A Fundamental Leadership Dilemma
Authors: Tracy Lane
Published: April 2011

Conflict is inherent and unavoidable in any organization, because the individuals who comprise its leadership face divided loyalties. They must make decisions for the organization, for themselves, and often for departments, groups, or other organizations as well. Additionally, decision making at any level may be divided and shared among two or more individuals or groups. Conflict is generated within leaders because (1) they must represent the sometimes incompatible interests of two or more systems, (2) they must often share leadership, and (3) they frequently receive incompatible commands from two or more levels of the hierarchy. Such conflicts may be managed by compartmentalizing decisions, setting priorities, homogenizing the interests of the organization and its leaders, and setting up a system of checks and balances. Analysis suggests that the best strategy for the organization is to encourage a moderate amount of pluralism in the values of the leaders, coupled with a set of checks and balances to assure that all interests are adequately represented, even though this strategy may sometimes stifle creative leaders.
Loyalty, Value Congruency,and Affective Organizational Commitment: An Empirical Study
Authors: Ugboro Isaiah O.
Published: April 2011

This paper reports findings of a study designed to test a hypothesized relationship between generalized values of loyalty and duty; individual and organization value congruency; and organizational commitment offered by Yoash Wiener. He argued that, “a fullerexplanation of individual behavior in an organization requires a consideration of effect of generalized values of loyalty and duty.” These generalized values are considered to be a person’s predisposition or internalized normative pressure to be committed to institutions such as family, friends, country, and work organization as a result of primary socialization with a culture that places premium on loyalty to institu‐tions or organizations (Wiener 1982).While the results show some evidence to support existence of generalized value of loyalty and duty among employees, it did not, for the most part, significantly correlate with measures of organizational commitment.Measures of value congruency, however, were found to significantly correlate with those of organizational commitment. The conclusion that primary cultural socialization should be considered in employee selection process (even though illegal) for the purpose of identifying and selecting individuals who are generally predisposed to commit to organizations, is not supported.
Small Business Client Satisfaction with Outside Assistance
Authors: Calvin Fields W.
Published: April 2011

Outside consultants can improve the standing of small businesses but there are some problems associated with their use. Small business owners may perceive consultants as difficult to find and use, ineffective, or unsatisfactory. The present research is an effort to gain greater insight into the reasons for these beliefs by asking about owners’ experiences with consultants. A survey was mailed to a random selection of 3,000 small businesses in rural Illinois during the summer, 1991. Results suggest that the most effective and satisfying consulting services are those that guide owners to better analyze and problem solve. A theory is identified that accounts for the results and a number of practical insights are provided.
Recent Developments in Per Capita Pricing in Discount Movie Theaters
Authors: Greco Anthony J.
Published: April 2011

In the summer of 1989, Paramount Pictures began a per capita pricing policy for distribution of its films to discount theaters. This paper examines such proposed fees, including the arguments advanced by Paramount to justify these, as well as those offeredand the actions taken in opposition by the discount theaters. The author concludes that Paramount’s proposed plan is apparently merely an attempt to compensate for its own lackluster performance in 1989 at the expense of discount theaters. He offers some evidence to substantiate this and suggests that Paramount’s efforts should be redirected toward improved production and marketing strategies.
A TQM Study: Integrating the Importance‐Performance and Intra‐Organization Impact Analyses
Authors: Quazi Hesan A. , Dolinsky Arthur L. , Twomey Daniel F.
Published: April 2011

This study demonstrates the value of employing a TQM perspective in institutions of higher education. Using data collected from a Mid‐Atlantic university,Importance‐Performance Analysis and Intra‐Organizational Impact Analysis are introduced. An integration of the results of the two analyses identifies those areas within the university where cooperative arrangements are necessary to achieve improved performance and customer satisfaction.
Perception of Business School Deans: An analysis of AACSB Accreditation Guidelines
Authors: Andrews Donald R. , Roe Charles W. , Tate Uday S. , Yallapragada Rammohan
Published: April 2011

Business school accreditation is currently striving to provide minimum guidelines that all schools must meet, while at the same time allowing for diversity,since schools are not homogeneous in their goals andmissions. The American Assembly of Collegiate Schools of Business (AACSB), the long established accrediting body has been criticized for being monolithic in its development and implementation of standards for achieving accreditation. This issue has led to the development of a second accrediting body for business education. The Association of Collegiate Business Schools and Programs (ACBSP) was formed in 1988 in part as a reaction to concerns that the standards set by AACSBdid not recognize diversity within the missions of its member schools. The mission issue concerns primarily the role of research and terminal degrees as standards for accreditation. Critics contend that emphasis on research and terminal degree coverage favors the research oriented schools and has limited the number of AACSB member schools that can achieve accreditation. Approximately 280 out of 700 member schools are accredited (Sanford).
Goal Programming: An Effective ToolIn Commercial Bank Management
Authors: Jedicke Victoria , Wilbur William L. , Rifai Ahmed K.
Published: April 2011

Organization theorists tell us that all of the constituents of organizations have individual goals which they expect to be satisfied by organizational activity.They also tell us that the supporting environment has goals for the organization which must be satisfied if the organization is going to continue to receive environmental support in the form of scarce resources and utilization of its output. Also, taken all together, organizational goals, member goals, and environmental goals may be conflicting. In an attempt to control at least a portion of the melange, Goal Programming (GP) has been designed to attempt to deal with organizational goals. The assumption is that organizational decision makers can at least rank order their preferences of goal attain mentand, where goals may sometimes conflict, those conflicting goals may not be in direct opposition to each other and may vary in strength. This paper addresses the crucial problem which any bank faces in managing its portfolio. Further, the paper shows how GP can be an efficient tool in measuring the level of achievement of predetermined goals in commercial banks according to prioritized policies and regulations.
Incorporating Reasoning by Analogy as a DSS Tool
Authors: Rajkumar T. M. , Young Dale
Published: April 2011

This paper reports a study that incorporated a reasoning by analogy (RBA) system into a business simulation game of the microcomputer industry. The RBA system was designed to support a manager’s intuitionand judgement by facilitating the use of analogies. Users search for comparable (i.e., analogous) firms througha simple pattern‐matching routine built into the system. We argue for including RBA tools within decision support systems in order to facilitate analogical reasoning by decision makers. The study results support the conclusion that implementation of RBA systems significantly improves decision making effectiveness. The design and implementation of an RBA system, including the environmental scanning required to create the databases needed to support the system,is described and implications for practitioners and designers are discussed.
The Uncertain Legal Status of Employee Participation Committees
Authors: Arnold Edwin W. , Pulich Marcia Ann
Published: April 2011

The recent National Labor Relations Board ruling upholding the Electromation decision has further clouded the legal status of a significant number of employee participation committees and programs implemented by industry in its effort to improve productivity, quality and competitiveness. Employers are concerned that their efforts to improve productivity and quality through new team‐oriented work systems could be impaired if employee committees are defined broadly as labor organizations. If the NLRB ruling is overturned, union leaders are concerned that company‐dominated unions could proliferate, making organizing efforts more difficult, and depriving employees of more objective, aggressive third party representation.
Integrated Manufacturing Strategy: A Prerequisite for Environmental Excellence
Authors: Rocky Newman W. , Hanna Mark D. , Youngdahl William E.
Published: April 2011

This paper is based upon a framework which links the effective integration of manufacturing strategy into overall corporate strategy (Wheelwright and Hayes 1985) and corporate attainment of environmental excellence (Winsemius and Guntram 1992). By exploring the practical implications of this framework, the paper suggests that improvement of environmental performance may depend on adequate integration of manufacturing strategy into overall corporate strategy. Hence, situations may commonly exist where corporate goals for environmental excellence remain unachieved due to insufficient development of manufacturing strategy, and manufacturing strategy integration may be a critical prerequisite to environmental excellence.
Environmental Commitments and Liabilities of U.S. Corporations: Disclosures and Implications
Authors: Newell Stephen J. , Kreuze Jerry G. , Newell Gale E.
Published: April 2011

Liabilities associated with environmental matters have become a major concern worldwide. Clearly, environmental impact must be a major element of a corporation’s decision process and should be timely reported in its financial statements. The SEC intensely reviews the adequacy of the environmental disclosures of its registrants. This review covers both required environmental disclosures and the adequacy of financial disclosures ingeneral. Despite this scrutiny, SEC Commissioner Roberts believes that accruals of environmental liabilities do not appear in financial statements quickly enough.This study reviewed the annual report environmental disclosures of 645 Forbes 500 firms. The study results revealed that the majority of firms provide no disclosure of environmental issues. The environmental disclosures that are included tend to be limited in terms of their informational content. It is also apparent that certain industries are more likely to include environmental disclosures than are other industries. Given the enormous impact of environmental cleanup costs to companies, the authors suggest that certain environmental issues be disclosed by all firms regardless of industry affiliation.
Client Satisfaction in Service Organizations: The Case of an Accounting Firm
Authors: Amba‐Rao Sita C. , Gupta Jatinder N.D.
Published: April 2011

Clients in an accounting firm were surveyed to identify factors relating to client satisfaction in service organizations. Four independent variables ‐ communication,responsiveness, service quality, and effectiveness ‐ correlated with, and explained the variance in client satisfaction. Interpretation and implications for business practice are discussed and practical guidelines for enhancing client satisfaction are offered.
A Cross‐Cultural Analysis of International Print Advertising: The Case of the U.S.A., Japan, South Korea, and Taiwan
Authors: Cutler Bob D. , Javalgi Rajshekhar , Foltin L. Craig , Hornyak Martin J. , Steven White D.
Published: April 2011

This paper investigates print advertising of the U.S.and the Pacific Rim countries of Japan, South Korea, and Taiwan. The study empirically analyzes whether components of print advertisements are similar or dissimilaramong the four countries identified. This research offers valuable information and insight to international advertising practitioners and marketing academicians regarding the potential for regional standardization of advertising campaigns.
The Family and Medical Leave Act of 1993: What Employers Need to Know
Authors: Davis Elaine , Kurtz Janell , Wells Wayne
Published: April 2011

This article reviews the most important provisions of the Family and Medical Leave Act of 1993. Topics covered include: effective dates, employer coverage,employee coverage, leave requirements, posting and notice requirements, and damages for employer failure to comply. The article also discusses suggestions to employers on implementing their programs to comply withthe FMLA.
Professionalism and Internal Auditors: A Profile
Authors: Kalbers Lawrence P. , Fogarty Timothy J.
Published: April 2011

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the importance of internal auditing. The relationship between the dimensions of professionalism and levels of education, certification, and rank are also explored. Implications for professionalism in internal auditing are discussed.