Business Commons^™

Does The Adoption Of Ifrs Affect Corporate Social Disclosure In Annual Reports?, Joyce Van Der Van Der Laan Smith, Andrea L. Gouldman, Rasoul H. Tondkar

Accounting Faculty Publications

In this exploratory study we investigate the impact of the implementation of IFRS on corporate social disclosures (CSD) within the context of stakeholder theory. We measure the level of CSD in annual reports using a disclosure instrument based on the United Nations Conference on Trade and Development report “Guidance on Corporate Responsibility Indicators in Annual Reports”. We find that IFRS adoption had a differential effect on CSD based on a firm's institutional setting i.e., the stakeholder–management relationship prevalent in their institutional environment. Firms in the stakeholder countries did not have a significant change in the level of CSD following the …

Retaliating Against Customer Interpersonal Injustice In A Singaporean Context: Moderating Roles Of Self-Efficacy And Social Support, Violet Ho, Naina Gupta

Management Faculty Publications

Few studies have examined the relationship between customer injustice and employees' retaliatory counterproductive behaviors toward customers, and those that have done so have been conducted in a Western setting. We extend these studies by examining the relationship in a Singaporean context where retaliatory behaviors by employees might be culturally constrained. While the previously established positive relationship between customer injustice and counterproductive behaviors was not replicated using peer-reported data from employees across two hotels in Singapore, we found that individuals' self-efficacy and perceived social support moderated it. Specifically, the injustice-to-counterproductive behaviors relationship was positive for individuals with high self-efficacy, and for …

The Changing Role Of Ancillary Health Care Service Providers: An Evaluation Of Health Diagnostic Laboratory, Inc., Steven M. Thompson, Stephen Varvel, Szilard Voros, Dawn Thiselton, Shahrzad Grami, Ralph M. Turner, John Barron

Management Faculty Publications

In an effort to reduce cost and improve quality, health care payers have enacted a number of incentives to motivate providers to focus their efforts on achieving better clinical outcomes and reducing the prevalence and progression of disease. In response to these incentives, providers are entering into new arrangements such as accountable care organizations and patient-centered medical homes to redesign delivery processes and achieve quality and cost objectives. This article reports the results of a study designed to evaluate the impact on cost and quality of care resulting from services provided by Health Diagnostic Laboratory, Inc., a clinical laboratory with …

Accelerating Startups: The Seed Accelerator Phenomenon, Susan L. Cohen

Management Faculty Publications

We examine and discuss the seed accelerator phenomenon which has recently received much attention both in the US and across the globe. While accelerators appear to be proliferating quickly, little is known regarding the value of these programs; how to define accelerator programs; the differences between accelerators, incubators, angel investors and co-working environments; and the importance of the various aspects of these programs to the ultimate success of their graduates, the local entrepreneurship ecosystems and the broader U.S. economy.

A Model To Support It Infrastructure Planning And The Allocation Of It Governance Authority, Steven M. Thompson, Peter Ekman, Daniel Selby, Jonathan W. Whitaker

Management Faculty Publications

Information technology (IT) requires a significant investment, involving up to 10.5% of revenue for some firms. Managers responsible for aligning IT investments with their firm's strategy seek to minimize technology costs, while ensuring that the IT infrastructure can accommodate increasing utilization, new software applications, and modifications to existing software applications. It becomes more challenging to align IT infrastructure and IT investments with firm strategy when firms operate in multiple geographic markets, because the firm faces different competitive positions and unique challenges in each market.

We discussed these challenges with IT executives at four Forbes Global 2000 firms headquartered in Northern …

Industry-Specific Human Capital And Wages: Evidence From The Business Process Outsourcing Industry, Keongtae Kim, Sunil Mithas, Jonathan W. Whitaker, Prasanto K. Roy

Management Faculty Publications

Human capital is becoming more critical as the global economy becomes more information intensive and service intensive. While IS researchers have studied some dimensions of human capital, the role of industry-specific human capital has remained understudied. The IT-enabled business process outsourcing (BPO) industry provides an ideal setting to study returns to human capital, because jobs in this industry are standardized and many professionals in this new industry have come from other industries. We build on IS and Economics literature to theorize returns to human capital in the BPO industry, and we test the theory using data for over 2,500 BPO …

Walking The Talk: A Multistakeholder Exploration Of Organizational Authenticity, Employee Productivity, And Post-Merger Performance, Margaret Cording, Jeffrey S. Harrison, Robert E. Hoskisson, Karsten Jonsen

Management Faculty Publications

Does consistency between how a firm treats employees (what it does) and its espoused employee-oriented values (what it says) affect employee productivity? Furthermore, given that the stakeholder theory perspective holds that what happens to one stakeholder influences other stakeholders, does this sort of consistency vis-à-vis a firm’s customers also influence employee productivity? We empirically investigate the influence of organizational authenticity—defined as consistency between a firm’s espoused values and realized practices—in the context of a merger, and specifically during post-merger integration. Our findings show that a lack of organizational authenticity in terms of both under-promising and over-promising to both employees and …

The Effects Of Offshoring On Judgment Quality In A Management Accounting Task, Daniel D. Selby

Accounting Faculty Publications

This study investigates the effects of offshoring on judgment quality in a management accounting context (i.e., capital budgeting). The effects of offshoring on judgment quality are understudied and might explain the ineffective and inefficient use of information in offshoring arrangements (Srikanth and Puranam, 2011). A 3x2 between-subject experiment was conducted where participants were assigned to one of three experimental conditions: onshore team, offshore team, or no team. Two dependent variables were measured for judgment quality: effectiveness and efficiency. My results suggest that offshoring may have detrimental effects on efficiency. However, I also find that offshoring does not affect effectiveness.

Chesapeake Energy Corporation, Brian Blaylock, David Earle, Danielle Smith, Jeffrey S. Harrison

Robins Case Network

Chesapeake is the second largest producer of natural gas in the United States, but the company is struggling financially. In addition, its CEO left the company amid governance concerns. This case provides a description of upstream, midstream and downstream energy production and trends in those segments, and how Chesapeake has shifted its emphasis in an effort to increase its performance. The extreme price volatility in this industry is also described, as are technological advances in areas such as “fracking.”