Business Commons^™

State Ownership And Earnings Management In Highly-Valued Firms: Evidence From China, Leye Li, Gary S. Monroe, Jing Wang

Faculty of Business - Papers (Archive)

We examine how state ownership affects Chinese firms’ earning management during a period of high valuation. Based on a sample of 19,107 firm-year observations with sufficient data on the China Securities Markets and Accounting Research (CSMAR) database over the period from 2003 to 2017, we find the magnitude of accruals management first increases for up to three years of high valuation, and then reduces after the fourth year. This finding is consistent with the view that the difficulty of consistently using accruals to manage earnings upwards increases over time because of the reversing nature of accruals. We find that managers …

Differential Responses Of Loyal Versus Habitual Consumers Towards Mobile Site Personalization On Privacy Management, Hyunjin Kang, Wonsun Shin, Wing Yin Leona Tam

Faculty of Business - Papers (Archive)

We examine how two different underlying mechanisms of behavioral loyalty to a brand - attitudinal loyalty and habit - impact smartphone users' privacy management when they browse personalized vs. non-personalized mobile websites. The online experimental study conducted with Amazon Mechanical Turk workers (N = 73) finds different responses of attitudinal loyalty and habit towards personalization in significant three-way interactions between personalization, attitudinal loyalty, and habit on privacy disclosure and protection behaviors. When interacting with a personalized website, highly habitual consumers without high level of attitudinal loyalty disclosed the most personal information on a personalized mobile site, and displayed the least …

Developing Csr Giving As A Dynamic Capability For Salient Stakeholder Management, John Cantrell, Elias Kyriazis, Gary Noble

Faculty of Business - Papers (Archive)

In this paper, we draw upon the emerging view of strategic cognition and issue salience and show that CSR giving has evolved into more than an altruistic response to being asked for support, to one which is embedded in the strategic frames of management and which supports organizational identity. The managerial action as a result of such strategic cognition suggests that modern organizations are seeking to develop CSR giving processes that provide them with a competitive advantage. We draw on the resource-based view of organizations and the VRIO framework to provide the theoretical foundations for our argument that CSR implementation …

Multi-Criteria Decision Analysis With Goal Programming In Engineering, Management And Social Sciences: A State-Of-The Art Review, Cinzia Colapinto, Raja Jayaraman, Simone Marsiglio

Faculty of Business - Papers (Archive)

Goal programming (GP) is an important class of multi-criteria decision models widely used to analyze and solve applied problems involving conflicting objectives. Originally introduced in the 1950s by Charnes et al. (Manag Sci 2:138-151, 1955) the popularity and applications of GP has increased immensely due to the mathematical simplicity and modeling elegance. Over the recent decades algorithmic developments and computational improvements have greatly contributed to the diverse applications and several variants of GP models. In this paper we present a state of the art literature review on GP applications in three selected (prominent and popular) areas, namely engineering, management and …

U.S. Corporate Management System And Managerial Accounting: A Brief History Of The Aircraft Industry Company, Aida Sy, Tony Tinker, George Michel Ezzie Mickhail

Faculty of Business - Papers (Archive)

The article investigates the financial statements of the aircraft industry in the USA. Boeing Corporation has a long history of managerial accounting system which makes it unique in the industry. The paper seeks to show the main challenges the company have been facing. We also investigate the regulation aspects of the firm. More research showed that an error with the 787 aircraft battery that is manufactured in Japan jeopardized the finances of Boeing. After financial struggles Boeing was able to turn their revenues around which is seen in their current financial statements from the past years. As a result of …

Guest Editorial: Information Technology-Enabled Supply Chain Management, Samuel Fosso Wamba, Shahriar Akter, Tim Coltman, Eric W. T Ngai

Faculty of Business - Papers (Archive)

It is widely accepted that advances in information technology (IT) will generate new opportunities when suppliers, business partners and customers work together to co-create and co-produce value. However, results from prior studies show that the mere possession of IT is unlikely to generate business value. Rather, IT creates value when information - frequently produced by IT infrastructure - is used to support complementary organizational and human resources. Still, the hypothesis that greater investment in IT will generate business value requires caution. The focus of this special issue is to extend our understanding of how firms in a supply chain create …

Ownership Characteristics And Earnings Management In China, Fei Guo, Shiguang Ma

Faculty of Business - Papers (Archive)

Chinese firms are characterized by multiple ownership and high ownership concentration. In this research, we conduct an intensive investigation into the determination of ownership characteristics in earnings management behaviors for Chinese domestic listed firms. Our results indicate that earnings management is determined by the motivations of different types of ownerships. In particular, when a state agency is the largest owner, firms are less likely to undertake earnings management, although the state ownership ratio is positively associated with earnings management. Tradable ownership and particularly concentrated tradable ownership reduce earnings management, while total ownership concentration fosters earnings management.

Utilising A Change Management Perspective To Examine The Implementation Of Corporate Rebranding In A Non-Profit Sme, Paul A. Chad

Faculty of Business - Papers (Archive)

The purpose of this article is to use a change management perspective to investigate how a non-profit SME conducted corporate rebranding and determine in this important new context the usefulness of the principles of corporate rebranding developed by Merrilees and Miller primarily in relation to large for-profit organisations. Research is based upon case study of an Australian non-profit SME health insurance organisation that recently conducted corporate rebranding. Via a change management perspective incorporating a discourse transformation framework, semi-structured in-depth interviews with managers and employees examined the rebranding process and explored manager and employee experiences of the journey. The rebranding was …

Coaching For Responsible Management, Grace Mccarthy

Faculty of Business - Papers (Archive)

The United Nations (UN) Global Compact (GC) was launched in 2000 to encourage businesses worldwide to adopt sustainable and responsible management. It now has over 12,000 participants https://www.unglobalcompact.org/ParticipantsAndStakeholders/index.html . In 2007, the UN launched the Principles of Responsible Management Education (PRME) to inspire responsible management education and research. Over 500 business schools and management-related academic institutions are signatories to PRME http://www.unprme.org/participants/ . However, many practising managers were not exposed to these principles when they went through university. To ensure that managers pay more than lip service to the Global Compact principles, such as being opposed to child labour and corruption, …

Coachable Moments: Identifying Factors That Influence Managers To Take Advantage Of Coachable Moments In Day-To-Day Management, Christina Turner, Grace Mccarthy

Faculty of Business - Papers (Archive)

The purpose of this study was to identify the factor s that influence managers to take advantage of coachable moments in day-to-day management. Inte rviews with ten managers found that time, skills, and relationships were key factors considered by ma nagers, but that these were considered within the context of potential "risk" to the manager. Th is paper elaborates on these findings and makes recommendations for further research into how manage rs consciously assess the risks associated with coaching, in order to decide whether to take a dvantage of an informal coaching opportunity.

Institutional Theory And Human Resource Management, Ali Najeeb

Faculty of Business - Papers (Archive)

The study of institutions traverses the academic fields of economics, sociology, political science and organisational theory. The common denominator for institutionalism in various disciplines appears to be that of, 'institutions matter' (Kaufman 2011). An underlying assumption in the study of institutions is that organisations are deeply embedded in the wider institutional context (Powell 1988; DiMaggio & Powell 1991). Thus, "organisational practices are either a direct reflection of, or response to, rules and structures built into their larger environment" (Paauwe & Boselie 2003, p. 59).This institutional environment is the source of legitimisation, rewards or incentives for, as well as constraints or …

Attribution Theory: Untangling The Relationship Between Management And Workers, Irit Alony

Faculty of Business - Papers (Archive)

Attribution theory deals with how and why people form an opinion about the reasons for an event or observation (Winkler 2010). This theory is based on the idea that perception is the foundation of human understanding, sensemaking, and behaviour. This theory claims that people develop explanations for the behaviours of others, similarly to how scientists try to understand the world. The theory asserts that people's opinions are formed based on how they perceive the behaviour and the reality surrounding it. This explanation, the attribution, is based on how the observing person perceives a cause for the actor's behaviour.

Ethics-In-Practice In Collaborative Management Research, Richard Badham, Michael Zanko

Faculty of Business - Papers (Archive)

Reflections on ethics-in-practice and the informal, implicit, situational and political nature of ethical action as a social process stand in marked contrast to the restrictive focus of ethical formalism in the process of applying explicit and formal rules to adjudicate on matters of moral concern (Bauman 2003). Such reflections incorporate and address the inevitable 'practice gap' between what rules prescribe and situations demand (Taylor 1993). The call for greater transparency and reflexivity on this social process advocates cultivating increased sensitivity towards and honesty about such ethical activities (Bell & Bryman; Bell & Wray-Bliss 2009). One way of enhancing such an …

Human Resource Management In Multinational Companies, Anne Cox

Faculty of Business - Papers (Archive)

Globalisation has provoked some interesting speculation on the part of enthusiasts about a 'globalised economy' in which distinct national economies are subsumed into region-states and companies follow the same set of 'best practices', adopt a convergent model of organisation that leads to a process of homogenisation in their behaviour and a deterioration of national management models (Rowley & Benson 2002; Bartlett & Goshal 1989). On the other hand, nationalists point out that, for the time being, the world economy is still fundamentally characterised by exchanges between relatively distinct national economies, in which many outcomes, such as the competitive performance of …

A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa

Faculty of Business - Papers (Archive)

Significant changes occurred in business environment in the last two decades have resulted business organisations to change their cost and management accounting practices to provide more relevant information for managers facing the challenges created by the changes in the business environment. A large number of prior studies have attempted to capture these changes in cost management accounting practices of business organisations in various countries. However, vast majority of these studies have been limited to examine such practices in developed countries, leaving a vacuum in the academic literature in relation to studies on emerging markets. This paper presents an initial analysis …

The Perceived Impact Of The Agile Development And Project Management Method Scrum On Information Systems And Software Development Productivity, Karlheinz Kautz, Thomas Heide Johansen, Andreas Uldahl

Faculty of Business - Papers (Archive)

This research contributes to the body of knowledge in information systems development (ISD) with an empirical investigation in form of a case study that demonstrates the positive impact of the agile development and project management method Scrum on information systems and software development productivity and it provides a useful operationalization of the concept through seven identified indicators for productivity. Despite the fact that the case unit had challenges with the use of Scrum, the indicators identified the areas where the company had managed to exploit the potential of Scrum and its practices with regard to increasing productivity. The research results …

The Impact Of Ict, Workplace Relationships And Management Styles On The Quality Of Work Life: Insights From The Call Centre Front Line, Zeenobiyah Nadiyah Hannif, Anne Cox, Shamika Fernando

Faculty of Business - Papers (Archive)

Using a case study approach, this paper investigates how workplace relationships, management styles and information and communication technologies (ICT) shape and influence the quality of work life (QWL) in two Australian call centres: Govtcall and Marketplus. In many ways, call centres epitomise the shift towards technology-based work, with ICT defining and dictating both the work process and the management of performance. While call centres now represent a critical element of the business cycle of many organisations, the use of ICT in the work process has led to the emergence of various job quality issues. This paper argues that workplace relationships …

Learning And Study Strategies Affecting The Performance Of Undergraduate Management Accounting Students In An Australian University, Anura De Zoysa, Palli Mulla K A Chandrakumara, Kathleen Rudkin

Faculty of Business - Papers (Archive)

This study examines the relationship between the academic performance of second year management accounting students at an Australian 'red brick' university and the respective individual learning and study strategies adopted by them in their studies of management accounting. A sample size of one hundred and eighteen valid responses comprises the data for this study. The respondents completed the Learning and Study Strategies Inventory (LASSI). The results demonstrate that learning and study strategies of low and high performing groups differed significantly in six out of ten aspects that were examined, namely: anxiety; attitude; information processing; motivation; the ability to select main …

Creating Business Value Through Agile Project Management And Information Systems Development: The Perceived Impact Of Scrum, Karlheinz Kautz, Thomas H. Johansen, Andreas Uldahl

Faculty of Business - Papers (Archive)

Value creation through information systems (IS) and information technology (IT) is a major IS research topic. However there still exists an ambiguity and fuzziness of the 'IS business value' concept and a lack of clarity surrounding the value creation process. This also true for organizations that develop IS/IT and for development technologies like information systems development and project management methods that are applied in the production of IS/IT. The agile method Scrum is one such technology. In the research presented here we studied productivity, quality and employee satisfaction as supported by Scrum as value creating measures. Our positive assessment is …

Linking The Principles Of Supply Chain Management To Aid And Development: A Case Study - Waters Of Ayole', Mark Edwards, Lee Styger

Sydney Business School - Papers

The current protocols used in humanitarian aid management date back to the 1970's. Since the introduction of these protocols, there is little evidence to suggest that a paradigm improvement in overall efficiency has occurred in humanitarian aid compared for example, to industrial process improvements within the same time frame. Fundamentally, humanitarian aid is an end-to-end process demonstrating similar aspects to any other business organisation (for profit or not). This raises the possibility that the use of supply chain theories, including the Supply Chain Operating Reference (SCOR), are relevant and can play a part in developing initiatives to improve the end-to-end …

Human Resources Management Practices In Small And Medium Enterprises In Two Emerging Economies In Asia: Indonesia And South Korea, Palli Mulla K A Chandrakumara

Sydney Business School - Papers

This paper explores human resource management practices in small and medium enterprises Indonesia and South Korea. Despite the fact that these countries have been identified as strong emerging economies and the pivotal role that SMEs play in these countries, a relatively less attention has been paid to investigate HRM practices of SEMs. This study uses existing empirical research and published data to explore HRM practices of SMEs in the two countries. The analysis of HRM practices is made with respect to both cultural values orientations of the two nations and different theories and models of HRM practices. The findings reflect …

New Performance Measurement And Management Control Systems, Ted Watts, Carol J. Mcnair-Connolly

Faculty of Commerce - Papers (Archive)

Purpose - Focusing on how performance management systems support control, this article seeks to provide two "next-generation" performance scorecards - the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique requirements of small business. This development considers the historical development, increasing variety and often the poorly integrated status of performance measurement systems - one of business management's most important tools.

Design/methodology/approach - The paper considers the issues of various performance measurement models - the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard - through the integration of perspectives, metrics and terminology. …

Public Sector Commercial Orientation And The Social Contract: A Study Of Performance Management In A Non-Competitive Environment, Ali Rkein, Brian H. Andrew

Faculty of Commerce - Papers (Archive)

Purpose - The aim of this paper is to study the workings of commercial orientation, with a focus on performance management, in an environment that is characterised by limited competition between the public and the private sectors and a high level of government social responsibility. Design/methodology/approach - An interpretive case study approach is adopted for this study. It draws on primary data from interviews with key personnel in public sector organisations, and on secondary data from government publications such as annual reports and budget papers. Findings - This study shows that the market-based performance management system has failed to achieve …

An Exploration Of Applying Rules Based System Modelling Into A Quality Management Framework - Extending The Quality Triangle, Lee Styger

Sydney Business School - Papers

The construct of quality management has moved on greatly since the "quality policing" concepts of the 1980's. Continual improvement and customer centric business development philosophies have become the norm within a "total" business environment. Typically, organisations exploit a series of matrices, templates and models to monitor and control their operations. It has however been noted that, often, due to minimal formal user centric instructions being available, even simple quality and business models are misused and fail to deliver their potential to impact on the business. This paper discusses the possibilities of applying knowledge based engineering fundamentals into quality and business …

Customising Management Education: Designing Learning Episodes Using An Open System Perspective, Peter Mclean

Faculty of Business - Papers (Archive)

This paper presents a holistic framework for designing effective learning episodes for management students. Based on a synthesis of adult learning theory and open system theory, the paper proposes a model of learning design which can guide the customising of management education to account for the particular requirements of the four key elements in a learning episode. Effective learning requires careful consideration of and alighment between these key elements, and flexibility to change when any of these elements varies from prior expectations.

Big Data As A Strategic Enabler Of Superior Emergency Service Management: Lessons From The New South Wales State Emergency Service, Samuel Fosso Wamba, Andrew Edwards, Rajeev Sharma

Faculty of Business - Papers (Archive)

A unique form of organization that has not received much attention is the emergency services organization, which is tasked with responding to crises and disasters such as floods, fires, hurricanes, tsunamis, and other natural and man-made disasters. Effective responses in such situations are reliant on the availability of archived information as well as on the effective real-time integration and utilization of data coming from various channels including sensors, satellites, social media feeds, photos, video and cell phone GPS signals or 'Big Data' (IBM 2012; Rich 2012). The effective management of these events also requires the collaboration and coordination of a …

Earnings Management And The Effect Of Earnings Quality In Relation To Stress Level And Bankruptcy Level Of Chinese Listed Firms, Feng Li, Indra Abeysekera, Shiguang Ma

Faculty of Commerce - Papers (Archive)

This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings predictability, and earnings smoothness. We find that the stressed/bankrupt firms prefer opportunistic earnings management; the non-stressed/non-bankrupt firms are more likely to choose more efficient earnings management than the stressed/non-bankrupt firms. We find that earnings management performs better than earnings quality in predicting future profitability. We also find that the earnings quality has deteriorated over the sample period; the …

An Investigation Of Theory And Its Application In Investment Management Education-Case Of Pakistan, Naveed Iqbal, Searat Ali, Kashif Ur Rehman, Mehmood Shah, Zeeshan Akbar

Faculty of Business - Papers (Archive)

Deviation of theory from practice is the burning question of the present age. As, numerous efforts have been commenced in multi programs to inspect this prevailing disparity between knowledge and practice at different venues. This study also aims to investigate the theory practice variation in the context of investment management education on the territory of Pakistan-what is taught by the investment academics in the universities to what is used by the investment professionals in the market. The data was collected from the sample of 30 investment academics and 23 investment professionals by using convenience non probability sampling technique. The sample …

Subsidiary Management In Malaysian Multinational Firms, Ah Ba Sim

Faculty of Commerce - Papers (Archive)

Research on Asian multinational enterprises (MNEs) from the newly industrialized economies (NIEs) has gained popularity recently. But there are limited studies on MNEs from the lesser developed Asian countries and even less research attention has been given to the area of subsidiary management in Asian MNEs. This paper aims to contribute to this knowledge gap with empirical evidence on subsidiary management from a study based on nine case studies of MNEs from Malaysia, a rapidly developing country. Some differences as well as commonalities in the management of their subsidiaries were found among our sample firms. These findings are discussed in …

How Does The Separation Of Ownership And Control Affect Corporate Performance: The Impact Of Earnings Management In China, Yuqing Zhu, Gary G. Tian, Shan Zhao

Faculty of Commerce - Papers (Archive)

This paper examines the impact of disproportional ownership on true firm performance when firm performance is adjusted for the effect of earnings management. Results from regression analysis indicate that the separation between control and cash flow rights of family/or individual-controlled listed firms in China decreases firm performance when firm performance is adjusted for the effect of earnings management than when firm performance is measured as reported performance. The results also show that separation is significantly positively related with true firm performance in firms with low cash flow rights concentration. The main disproportional ownership mechanism, pyramidal structures is also investigated in …