bluuebunny/crossref_metadata_2025_split huggingface dataset:
Manager and mommy? A cross‐cultural comparison
Authors: Peus Claudia , Traut‐Mattausch Eva 
Published: August 2008

PurposeThis paper aims to investigate the effects that a larger societal context (i.e. values, norms) and the legal framework have on an individual's ability to combine work and family.Design/methodology/approachQualitative interviews were used to examine the perceptions female middle managers have of balancing work and family. A total of 25 female managers from the USA and 23 female managers from Germany were interviewed, representing diverse industries.FindingsThe results show that the dominant values in a particular society have a stronger influence on individuals' ability to balance work and family than the legal framework. Most importantly, the study provides empirical evidence for the fact that extensive laws originally designed to make it easier for women to combine work and family can actually have negative consequences for women and thus result in hurting the very persons they were designed to help.Research limitations/implicationsThe sample consisted of only a small number of female managers. Thus, it cannot be regarded as fully representative of women in the USA and Germany.Practical implicationsWhen introducing measures designed at increasing opportunities for employees to balance work and family, it is necessary to examine their completeness, relation to societal norms, and anticipated organizational implementation.Originality/valueThis work is one of the rare studies to have used a cross‐cultural comparison in research on the work‐family interface. It provides evidence for the importance of societal values and for the fact that seemingly supportive laws can have negative consequences for women's ability to combine work and family.
The impact of individual and organizational characteristics on work‐family conflict and career outcomes
Authors: Nikandrou Irene , Panayotopoulou Leda , Apospori Eleni 
Published: August 2008

PurposeThis paper aims to examine the dynamics of individual and organizational characteristics in work‐family conflict (WFC) and career outcomes. It aims to consider the role of self‐esteem, career management and multiple life role commitment, and, as individual characteristics, on WFC and career outcomes; it also seeks to consider the role of career encouragement and organizational culture, as organizational characteristics, on WFC and career outcomes.Design/methodology/approachThe research was carried out in a sample of 399 females at different levels of management in Greek organizations. The hypotheses were tested using structural equation modeling.FindingsThe findings show that both individual and organizational characteristics are significant in determining WFC and career outcomes. No relationship is found between WFC and career outcomes. Overall, the results support the depletion theory.Research limitations/implicationsLimitations of this study are: the complexity of the model, the use of cross‐sectional data in causal modeling that makes it difficult to disentangle the directions of paths, and the use of only self‐report survey data. Research in progress addresses these issues by incorporating qualitative data collected from a sub‐sample of managers.Practical implicationsThe paper highlights the outcomes of the choices women make in the work and non‐work domains in order to balance the demands of each.Originality/valueThe paper highlights that WFC is considered both as an outcome and as a mediator in the relationship between individual and organizational characteristics and career outcomes.
Work‐life integration: experiences of mid‐career professional working mothers
Authors: Grady Geraldine , McCarthy Alma M. 
Published: August 2008

PurposeThis paper aims to explore how mid‐career professional mothers perceive themselves in relation to their work and family roles, how they experience these roles, how they merge their work, family and individual self, and what meaning they make of this integration.Design/methodology/approachThe study used in‐depth qualitative interviews with 18 participants aged between 37 and 55 with at least one dependent child under the age of 18, in dual‐earning/career households.FindingsThe study reports that a complex relationship of work‐related dynamics and personal factors shaped the meaning for these women amid competing priorities of work, family and individual lives. Organisation and co‐ordination of multiple activities with support from various sources was fundamental to finding balance. A deep sense of motherhood was evident in that their children were their number one priority but career was of high importance as they sought stimulation, challenges, achievement and enrichment in their work. Now, in mid‐career transition, the respondents seek more self‐care time in an effort to find new meaning in the work, family and self equation.Research limitations/implicationsThe study raises important issues for the management of professional working mothers and the implications of the study for individuals and organisations are set out.Originality/valueThis paper makes contributions to work‐life integration and career theory. It provides one of the first empirical studies on work‐life integration in Ireland using the construct of meaningful work and secondly builds on the kaleidoscope career model theory.
The role of personality in employee developmental networks
Authors: Dougherty Thomas W. , Ha Cheung Yu , Florea Liviu 
Published: August 2008

PurposeThe purpose of this paper is to integrate scholarship on personality, mentoring, developmental relationships, and social networks in delineating how employees with particular personality characteristics are more or less likely to be involved in four types of developmental networks.Design/methodology/approachThe paper reviews scholarship on personality characteristics and developmental relationships to identify a set of distinct personality characteristics proposed to be related to employees' tendencies to develop four types of developmental networks. These network types are defined based on high or low relationship strength and high or low relationship diversity in employee ties with others. We develop propositions delineating the nature of expected relationships of these personality characteristics with developmental network types.FindingsThe paper identifies five personality characteristics – interdependent/independent self‐construal, core self‐evaluations, openness to experience, conscientiousness, and extroversion/introversions – and explained how each should be related to employees' tendencies to develop the four types of developmental networks. These networks have been described as opportunistic, entrepreneurial, receptive, and traditional developmental networks, based upon the strength and the diversity of network relationships.Originality/valueThe paper suggests that personality variables are potentially valuable for understanding how individuals develop particular types of developmental relationships, an area that deserves more research attention. It is noted that developmental relationships have been shown to be related to both employees' objective career outcomes such as promotions and salary progress, and subjective outcomes such as career and job satisfaction.
Relating employees' psychological contracts to their personality
Authors: Tallman Rick R.J. , Bruning Nealia S. 
Published: August 2008

PurposeThe purpose of this paper is to increase one's understanding of psychological contracts by proposing and testing relationships between employees' personalities and their psychological contracts and to consider the influence of gender on psychological contracts.Design/methodology/approachData were collected from 163 employees in ten organizations. Regression analysis was used to explore the relationships between each of nine psychological contract dimensions plus gender and the Big Five personality dimensions.FindingsIt was found that personality is related to five of the nine psychological contract dimensions and that each personality dimension is related to one or more of the psychological contract dimensions. It was also found that gender had a significant impact on our results. Women held stronger obligation attitudes than did men. The personality of men related to varying obligation attitudes, whereas, women's attitudes did not vary significantly within personality dimensions. The study suggests that employees' psychological contracts may be more emotionally based than cognitively based.Research limitations/implicationsThe self selection of participants limits the generalizability of the results. The data is cross‐sectional precluding inference of causality. The paper assumed a linear career model for participants and did not consider alternate modelsPractical implicationsPersonality would appear to be an important factor in our understanding of psychological contracts, particularly in men. Personality provides a basis for psychological contracts being idiosyncratic. The interaction of personality and gender complicates the psychological contract management process.Originality/valueDespite 17 years of research, the factors underlying employees' idiosyncratic psychological contracts remain to be adequately explored through empirical research. This is the first study that connects employees' personality to their beliefs about employee and organizational obligations. Gender appears to play a role in the development of psychological contracts.
Procedural justice criteria in salary determination
Authors: Cloutier Julie , Vilhuber Lars 
Published: August 2008

PurposeThe purpose of this research is to identify the dimensionality of the procedural justice construct and the criteria used by employees to assess procedural justice, in the context of salary determination.Design/methodology/approachBased on a survey of 297 Canadian workers, the paper uses confirmatory factor analysis (CFA) to test the dimensionality and the discriminant and convergent validity of our procedural justice construct. Convergent and predictive validity are also tested using hierarchical linear regressions.FindingsThe paper shows the multidimensionality of the procedural justice construct: justice of the salary determination process is assessed through the perceived characteristics of allocation procedures, the perceived characteristics of decision‐makers, and system transparency.Research limitations/implicationsResults could be biased towards acceptance; this is discussed. The results also suggest possible extensions to the study.Practical implicationsKnowledge of the justice standards improves the ability of organizations to effectively manage the salary determination process and promote its acceptance among employees. Emphasizes the need to adequately manage the selection, training, and perception of decision makers.Originality/valueThe paper identifies the standards of procedural justice for salary determination processes. It contributes to the theoretical literature by providing a new multidimensional conceptualization, which helps to better understand the psychological process underlying the perception of procedural justice. The presence of a dimension associated with decision makers is novel and critical for compensation studies.
The impracticality of an international “one size fits all” corporate governance code of best practice
Authors: Davies Marlene , Schlitzer Bernadette 
Published: August 2008

PurposeThe purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance.Design/methodology/approachUsing a wide ranging literature review, the paper looks at the issue of a global corporate governance code of best practice from legal, corporate ownership structure and financial systems perspectives and the consequent/divergence issues that arise.FindingsThe paper supports the hypothesis that the “one size fits all” approach to corporate governance, particularly the Anglo Saxon model, is not necessarily the right approach from a global perspective. Convergence on fundamental features of shareholder protection, independence of directors and establishment of committees may be the preferred way forward.Practical implicationsThe acceptance of a global corporate governance code is limited due to the adaptations in the business environment, investor confidence and corporate successes and failures.Originality/valueThe analysis of the framework provides an interesting paper for corporate governance researchers.
The independent director on the board of company directors
Authors: McCabe Margaret , Nowak Margaret 
Published: August 2008

PurposeThe purpose of this paper is to examine the views of directors of public‐listed Australian companies regarding the role of the independent director and the significance of that role in relationship to the composition of the board of company directors.Design/methodology/approachA qualitative study using a grounded research approach was used and 30 directors of Australian public‐listed companies were interviewed.FindingsThe analysis indicates that participating directors were convinced that a majority of non‐executive directors (NEDs) provided a safeguard for a balance of power in the board/management relationship. The difference between NEDs, who are also independent directors, and NEDs who are not independent, was highlighted as an important distinction. The capacity for board members to think independently was seen to be enhanced, but not necessarily ensured, with majority membership of NEDs. However, a majority of independent minds expressing multiple points of view was perceived to reduce the board room hazard of “group think.”Research limitations/implicationsThe study was conducted within the context of the preferred model for board composition in Australian public‐listed companies which requires a majority of NEDs.Originality/valueConflicting evidence surrounding the claim that a majority of independent members in the board structure contributes to “best pratice governance” makes the paper relevant to governance issues being debated in the global arena.
Value‐added role of internal audit: an Ethiopian case study
Authors: Getie Mihret Dessalegn , Zemenu Woldeyohannis Getachew 
Published: August 2008

PurposeThe purpose of this paper is to draw inferences – from the results of an Ethiopian public sector corporation (for‐profit) case study – on how the attributes of a value‐adding internal audit department would vary among organisations.Design/methodology/approachThe case study strategy is employed. The internal audit function of a public sector corporation was examined using an analytical framework derived from the literature. Research evidence was gathered distributing questionnaires to managers and internal auditors, conducting a semi‐structured interview with the internal audit department manager, and reviewing documents.FindingsThe results highlight that traditional/compliance audit is dominant in the organisation studied as contrasted with value‐added auditing. The paper concludes that goals and strategies pursued and the level of risk faced by organisations to which internal audit provides service, appear to shape the attributes of a value‐adding internal audit department. The study also demonstrates that the quality of strategic planning for, and marketing of, internal audit would influence the extent to which an appropriate value‐added profile is attained in a particular context.Research limitations/implicationsSince a single unit of analysis is examined, universal generalisability of the findings cannot be claimed. Also, the research design assumed that the unit of analysis investigated falls within the scope of internal audit departments considered in the literature that served as a basis to develop the analytical framework and data collection instruments.Originality/valueThe paper is expected to inspire conclusive follow‐on research on the role of internal audit in Ethiopia, or other countries with similar settings.
Financial information systems service providers and the internal control report
Authors: Nagy Albert L. 
Published: August 2008

PurposeThe purpose of this paper is to examine if a conflict of interest arises when auditors opine on an internal control system that consists of an information system recently designed and implemented by their own firm.Design/methodology/approachA sample of companies was selected that had a financial information design and implementation service (FISD) disclosure in 2000‐2001 and a Section 404 internal control report issued in 2004‐2005. Both descriptive statistics and logistic regression results provide insight into the relation between the type of internal control report issued and the FISD provider.FindingsAfter considering the type of auditor change (forced versus voluntary) and the timing of the consulting division split‐offs, the results suggest that a material weakness internal control report is less likely if the same audit firm issued the internal control opinion and performed the FISD service. This result lends some support to the regulator's concern that certain types of non‐audit services (NAS) may cause auditors to audit their own work.Originality/valueThis study contributes to the literature by examining if the performance of a certain type of NAS (FISD) resulted in auditors auditing their own work when opining on certain internal control systems. To the author's knowledge, this is the first study of its type in relation to auditors auditing their own work.
The current status of environmental reporting by Indian companies
Authors: Chatterjee Bikram , Zaman Mir Monir 
Published: August 2008

PurposeThe purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports.Design/methodology/approachThe web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports.FindingsThe paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports.Originality/valueThis study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies.
Impact of the IFRS and US‐GAAP on economic‐financial indicators
Authors: Beuren Ilse Maria , Hein Nelson , Carlos Klann Roberto 
Published: August 2008

PurposeThe paper seeks to analyze the impact of differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP) in the economic‐financial indicators of English companies.Design/methodology/approachThe research is characterized as descriptive‐quantitative, using regression and correlation analysis. The study was developed on 37 English companies that negotiate American Depositary Receipts (ADRs) on the New York Stock Exchange (NYSE). Documental research consisted of accounting statements (AS) from 2005 sent to the London Stock Exchange (LSE) and to the NYSE.FindingsThe research shows percentage differences in the economic‐financial indicators of English companies, calculated based on AS sent to the LSE and the NYSE that suggest divergences between the IFRS and the US GAAP. However, analysis of regression and correlation indicate significant correlation between the differences of these indicators. Thus, it was concluded that the economic‐financial indicators are not affected in a significant way by the divergences in the accounting standards considered.Research limitations/implicationsAs limitations, the economic‐financial indicators chosen can be pointed out. Therefore, in the individual analysis of each indicator and of each company there are greater or lesser differences that are dependent on the existence of the elements that possess difference in the applicable norms and their sums.Originality/valueThe focus of this study is the information asymmetry that results from the differences between accounting standards that are applied. It is intended to advance research with a study of the impact provoked in the economic‐financial indicators from a sample of companies that release AS in IFRS and US GAAP.
Fraudulent financial reporting detection and business failure prediction models: a comparison
Authors: Liou Fen‐May 
Published: August 2008

PurposeThe purpose is to explore the differences and similarities between fraudulent financial reporting detection and business failure prediction (BFP) models, especially in terms of which explanatory variables and methodologies are most effective.Design/methodology/approachIn total, 52 financial variables were identified from previous studies as potentially significant. A number of Taiwanese firms experienced financial distress or were accused of fraudulent reporting in 2005. Data on these firms and their contemporaries were obtained from the Taiwan Economic Journal data bank and Taiwan Stock Exchange Corporation. Financial variables were calculated for the years 2003 and 2004. Three well‐known data mining algorithms were applied to build detection/prediction models for this sample: logistic regression, neural networks, and classification trees.FindingsMany of the variables are effective at both detecting fraudulent financial reporting and predicting business failures. In terms of overall accuracy, logistic regression outperforms the other two algorithms for detecting fraudulent financial reporting. Whether logistic regression or a decision tree is best for BFP depends on the relative opportunity cost of misclassifying failing and healthy firms.Originality/valueThe financial factors used to detect fraudulent reporting are helpful for predicting business failure.