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Faculty of Business - Papers (Archive)

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2018

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Full-Text Articles in Business

Caught Between Two Worlds: Clusters, Microfinance Officers And Accountability Mechanisms In A Sri Lankan Mfi, Nadeera Ranabahu, Lee C. Moerman Jan 2018

Caught Between Two Worlds: Clusters, Microfinance Officers And Accountability Mechanisms In A Sri Lankan Mfi, Nadeera Ranabahu, Lee C. Moerman

Faculty of Business - Papers (Archive)

This paper studies the accountability mechanisms and dynamics that exist within a microfinance context when microfinance officers (MFOs) interact with borrowers at the community level (MFO-community interface). In the Sri Lankan microfinance institution (MFI) used in this study, community units or clusters comprising of several peer or solidarity groups engage with MFOs in the field. Using Ritchie and Richardson's (2000) accountability typologies (codified, contingent, assumed and collateral), this article explores how multiple and complex accountability relationships manifest at the MFO community interface.The data collected from interviews, discussions, observations, document reviews and the primary researcher's reflective notes demonstrate that both codified …


Moderator Impact Of Preferred Hrm Culture On The Relationship Between Work Values On Contextual And Task Performance, Palli Mulla K A Chandrakumara Jan 2018

Moderator Impact Of Preferred Hrm Culture On The Relationship Between Work Values On Contextual And Task Performance, Palli Mulla K A Chandrakumara

Faculty of Business - Papers (Archive)

This study examines the moderator effect of individual preferences for HRM practices on the relationship between work values and contextual and task performance (CTP).The relevant literature suggests that the notion of individual preferences in regard to their effect on CTP, moderator effect in particular, has received scant systematic attention.The data were obtained in a sample of 356 manufacturing sector employees in Sri Lanka. A three-step moderated hierarchical regression procedure was adopted to examine the moderating effect of individual preferences. The results of the study supported the hypotheses. Originally, work values and ethics had a direct effect on CTP. However, this …


Political Promotion, Ceo Incentives, And The Relationship Between Pay And Performance, Xiaping Cao, Michael Lemmon, Xiaofei Pan, Meijun Qian, Gary G. Tian Jan 2018

Political Promotion, Ceo Incentives, And The Relationship Between Pay And Performance, Xiaping Cao, Michael Lemmon, Xiaofei Pan, Meijun Qian, Gary G. Tian

Faculty of Business - Papers (Archive)

Both theory and empirical evidence suggest that managers' career concerns can serve as an important source of implicit economic incentives. We examine how incentives for political promotion are related to compensation policy and firm performance in Chinese state-owned enterprises. We find that the likelihood that the CEO receives a political promotion is positively related to firm performance. We also find that CEOs with a higher likelihood of political promotion have lower pay levels and lower pay-performance sensitivity. Overall, the evidence suggests that competition in the political job market helps mitigate weak monetary incentives for CEOs in China.


The Interplay Between Accounting Professionals And Political Ideologies: The Emergence Of Chinese Accounting Standards From 1978 To 1992, Lina Xu, Corinne L. Cortese, Eagle Zhang Jan 2018

The Interplay Between Accounting Professionals And Political Ideologies: The Emergence Of Chinese Accounting Standards From 1978 To 1992, Lina Xu, Corinne L. Cortese, Eagle Zhang

Faculty of Business - Papers (Archive)

This article explores the role of accounting professionals in the emergence of the first set of accounting standards - Accounting Standards for Business Enterprises (ASBE) - in China between 1978 and 1992. Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and highly ranked academic journals, this article reveals how accounting professionals adapted accounting thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the interplay between accounting and its social context, as pronounced and advocated …