Journal of Managerial Issues

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An Investigation Of The Relational Component Of The Psychological Contract Across Time, Generation, And Employment Status.(Brief
Historically, a mutual understanding existed between employees and employers. It was expected that employees would work hard, cause few problems, and generally do whatever the boss wanted. In return . . .

Supervisor Communication Practices And Boundary Spanner Role Ambiguity.
Salespeople, customer-contact service employees, and other boundary spanning employees often experience high levels of role ambiguity because they (1) operate between the firm and its environment, ( . . .

Operating Income, Residual Income And EVA[TM]: Which Metric Is More Value Relevant? [*].(Brief Article)
This study empirically examines the value-relevance of three profitability measures: Operating Income (0I), Residual Income (RI), and Economic Value Added (EVA[TM]). [1] Motivation for the research . . .

Strategic Consensus And Manufacturing Performance [*].
Researchers have long been interested in the nature of the relationships that elicit superior firm performance. In organizations that manufacture a product, this interest has often centered on the r . . .

Work-Family Benefits: Which Ones Maximize Profits? [*].(Brief Article)
Despite the growing attention given to work-family programs in the popular media (e.g., Hammonds, 1996; Lawlor, 1996; Moskowitz and Townsend, 1995), few studies have attempted to measure their finan . . .

The Association Between Auditor Size and Bank Regulator Ratings [*].(Brief Article)
The banking industry provides a unique opportunity to examine the effects of auditor choice on regulators. In banking, regulators provide (to bank directors and management) a direct measure of bank . . .

Journal of Managerial Issues.
Dear Readers: It is my pleasure to send you the Winter 2000 (XII, 4) issue of the Journal of Managerial Issues. The articles in this issue, covering a wide range of important managerial topics, ha . . .

Gender Differences In Weighting Of Supplier Selection Criteria.
Strategic partnerships are becoming more common today for U.S. firms. These new types of partnerships permit firms to compete more effectively in today's global market. Because of these new types of . . .

Factors Related To The Organizational Commitment Of College And University Auditors.(Statistical Data Included)
As organizations recognize the competitive advantage that can be gained through human resources, research on organizational commitment has gained importance. Determining factors related to organizat . . .

The Impact Of Functional Issue Classification On Managerial Decision Processes: A Study In The Telecommunications Industry.(Stat
One of the most important responsibilities of organizational managers in turbulent environments is to impose structure and meaning on ambiguous information (Daft and Weick, 1984). Previous research . . .

The Changing Organizational Structure And Individual Responsibilities Of Managerial Accountants: A Case Study [*].
This study examines organizational structural changes within the finance and accounting function following the adoption of a new information system. Many accounting researchers have predicted a chan . . .

Cultural Assimilation And Consumption Behaviors: A Methodological Investigation.(Statistical Data Included)
Approximately 500,000 international students attend US universities and the number has grown steadily over the past decade (Institute of International Education, 1996). Conservative estimates of $10 . . .

Perceptions Of The Peer Review Program Of The Accounting Profession: Implications For Management [*].(Statistical Data Included)
The peer review program is one way to reassure the public and regulators that the accounting profession is serious about maintaining and enhancing the quality of audit services (Francis et al., 1990 . . .

Gender And Culture Diversity Occurring In Sell-formed Work Groups.(Statistical Data Included)
Much attention is being paid to the topic of diversity in the workplace, as academicians and managers confront the issues emerging from an increasingly diverse American workforce (Thomas and Ely, 19 . . .

Gender Differences In Pay Satisfaction And Pay Expectations.(Brief Article)
The existence of a significant wage gap for men and women is longstanding and clearly acknowledged by researchers in a variety of academic disciplines (Becker, 1975; Blau and Kahn, 1994; England et . . .

Analyst Credibility: The Investor's Perspective [*].(Brief Article)
Analysts serve a vital role in the financial markets. It is the analyst's independent perspective that monitors and interprets the agency relationship between management and shareholders, thus reduc . . .

Student And Recruiter Insights On The Importance Of Job Attributes [*].
The ability to create a strong person-organization fit (Adkins et al., 1994; Cable and Judge, 1994; Judge and Bretz, 1992) depends to a considerable extent on good communication and self-insight. St . . .

Surrogate Expertise Indicators of Professional Financial Analysts.
The study of professional financial analysts' forecasts of earnings is important since: (1) the markets use these forecasts in making assessments of share price, (2) researchers use these estimates . . .

ABC Process-Based Capital Budgeting.
How may business managers study the risk involved in a proposed multimillion dollar investment opportunity for the emerging "information highway" market? An activity-based cost (ABC), process-based . . .

Do Performance Plan Adoptions Improve Firm Performance? An Analysis Of Nine Industries.
Controversy has been prevalent for many years surrounding the relationship between executive pay and firm performance. Public interest has fueled, and often creates, many of the debates regarding le . . .

Training Motivation In Organizations: An Analysis Of Individual-Level Antecedents [*].
The importance of training effectiveness has long been recognized as a crucial issue for organizations (Ford et al., 1997; Noe, 1986; Noe and Ford, 1992; Tannenbaum and Yukl, 1992). To the extent th . . .

JMI - Journal of Managerial Issues.(Brief Article)
Journal of Managerial Issues Editor in Chief, Charles C. Fischer Dear Readers: It is my pleasure to send you the Fall 2000 (XII, 3) issue of the Journal of Managerial Issues. The articles in t . . .

Evaluating Managerial Performance: Mitigating The "Outcome Effect" [*].
Evaluating performance is an important function in organizations and few decisions are made in organizations that are not subject to some sort of performance evaluation. Although it is possible in s . . .

Appropriateness Of The Stakeholder Approach To Measuring Manufacturing Performance [*].
Just when we thought we had understood the "performance" construct, we are inundated with "Internet" firms with unique business models and surprisingly high market capitalizations. Such changes have . . .

Strategic Organizational Change Within An Institutional Framework [*].
Organization theorists have developed a variety of theoretical perspectives in an attempt to provide a compelling view of organizational change (Child, 1972; Hannan and Freeman, 1977; Meyer and Rowa . . .

Free Cash Flow And Long-Run Firm Value: Evidence From The Value Line Investment Survey [*].
This research investigates the impact that large free cash flow levels have on the long-term market performance of firms. Defined as cash flow in excess of that required to fund all positive net pre . . .

Monitoring And Incentive Factors Influencing Misleading Disclosures [*].
The objective of our exploratory study is to investigate characteristics of the reporting environment that may differ between a sample of publicly-traded firms who have committed disclosure fraud an . . .

Relationships Between Organizational Characteristics And Strategic Planning Processes In Nonprofit Organizations.
Approximately 90 million Americans volunteer services to the nearly one million organizations which comprise the nonprofit sector. With charitable contributions totaling around $143 billion, the non . . .

Knowledge Transfer Through Expatriation: The U-curve Approach To Overseas Staffing.
While group intellectual capital, manifested in the ability to transfer core competencies from one experience to the next, is critical for sustaining competitive advantage, today's organization face . . .

Measuring Service Orientation With Biodata.
In the U.S. economy the service sector is growing and the goods producing sector is declining. Currently, 80% of the U.S. work force, or 97.3 million people, are employed in the service sector compa . . .

Hospital Professionals' Use Of Upward Influence Tactics.
Understanding power and influence behavior--ways by which members of organizations get what they want--is generally viewed as essential to understanding individual and organizational behavior (Allen . . .

Board Composition And Financial Performance: A Meta-Analysis Of The Influence Of Outside Directors.
In its first report card on corporate governance, Business Week (Byrne and Melcher, 1996) ranked U.S. firms based on recommended best practices for independence, accountability, and board quality. A . . .

Employees' Attitudes Toward Fitness-For-Duty Testing.
Although workplace drug testing has become a common organizational practice (Greenberg et al., 1995), there is a lack of definitive evidence of its effectiveness at achieving organizational safety o . . .

The Effectiveness Of Long-Term Accounting-Based Incentive Plans.
Considering the growing criticism of large executive compensation packages in the popular press, further discussion of the effectiveness of compensation plans in general is timely and relevant. Rece . . .

How Different Are We? An Investigation Of Confucian Values In The United States.
As a result of the increased globalization of markets in recent years, a large number of researchers have focused their efforts on many of the interesting differences that exist across diverse cultu . . .

Socialization And Organizational Outcomes In Large Public Accounting Firms.
Organizational socialization describes the preparation of individuals for service as participants in business enterprises. This process entails mastery of critical skills required for effective perf . . .

Journal of Managerial Issues.
Dear Readers: It is my pleasure to send you the first issue of the Journal of Managerial issues to appear in the new millenium. Since the inaugural issue in 1987 many important changes have taken . . .

The Effects Of Family Structure On Organizational Commitment, Intention To Leave And Voluntary Turnover [*].(Statistical Data In
In the large literature on human resource management, scholars have long recognized and frequently speculated on the potential effects of family life on work behaviors. Over the years, numerous appe . . .

The Influence Of Corporate Governance On Investor Reactions To Layoff Announcements.(Statistical Data Included)
Researchers in strategy often use agency theory to explain problems arising from the separation of ownership and management in corporations. These so-called agency problems occur when managerial act . . .

Sex Differences In Business Ethics: The Importance Of Perceptions.
"There is perhaps no field aspiring to be scientific where flagrant personal bias, logic martyred in the cause of supporting a prejudice, unfounded assertions, and even sentimental rot and drivel ha . . .

The Influence Of Organizational Structure On The Effectiveness Of TQM Programs.(Statistical Data Included)
During the past 20 years, the global marketplace has become increasingly competitive. Managers are contending with rapid changes in technology, shorter product life-cycles, new markets, and a demand . . .

The Effect Of CEO Stock Option Grants On Shareholder Return [*].(Statistical Data Included)
Stock options give a corporate executive the right to purchase his or her employer's stock at a pre-set amount called the exercise or strike price. The executive's wealth increases to the extent tha . . .

How Do Sales Managers Perceive Their Roles? [*].(Statistical Data Included)
Sales managers who are charged with effectively managing and leading salesforces in their revenue-generating and customer relationship activities conceivably have one of the more eclectic, demanding . . .

How Control In Human-Asset-Intensive Firms Differs.
From Physical-Asset-Intensive Firms: A Multi-Level Approach When implementing flexible manufacturing technologies, U.S. firms often purchase the physical equipment but not the expertise. In contra . . .

An exploratory examination of gainsharing in service organizations: implications of organizational citizenship behavior and pay
In 1981 the General Accounting Office implored U. S. businesses to adopt gainsharing as a means of productivity, yet its usage is far from universal (Markham et al., 1992). In its simplest form, gai . . .

Strategic organizational responses to environmental chaos.
The study of strategic change is increasingly important in today's dynamic business environment. Rapid technological change, easier entry by foreign competitors, and the accelerating breakdown of tr . . .

The relationship between ISO 9000 and business performance: does registration really matter?
At the beginning of this decade, acceptance of the quality system standard ISO 9000 by U.S. companies appeared uncertain. In 1992, a survey of midsize U.S. firms by consultants at Grant Thornton fou . . .

Effective socialization of employees: socialization content perspective.
Organizational socialization is the process through which organizational culture is perpetuated, by which newcomers learn the appropriate roles and behaviors to become effective and participating me . . .

Balancing the two dimensions of time for Time-Based Competition.
During the past two decades, the notion of time has received considerable attention from business management. Just-In-Time (JIT) and Time-based-Competition (TBC) are perhaps two of the most publiciz . . .

Financial reporting of "significant-influence" equity investments: analysis and managerial issues.
Financial Reporting Of "Significant-Influence" Equity Investments: Analysis and Managerial Issues The purpose of consolidated statements is to present, primarily for the benefit of the shareholder . . .