Business Commons^™

Institutional Survival Under Extreme State Repression And Subsequent Revival, Hongwei Xu, Litao Zhao

Odette School of Business Publications

This study examines institutional survival under conditions of extreme state repression. We argue that institutional values under these onditions become dormant in small “safe” social spaces such as families and small close-knit social groups. As state repression becomes increasingly violent, the suppressed groups within those spaces become more resilient in preserving “deviant” values and mitigating the negative long-term impact of state violence on institutional revival. We examine the extent to which pre-1949 entrepreneurial families served as institutional carriers for private entrepreneurship in the Mao era (1949-1978) of China, especially in the context of the political violence of the Cultural Revolution …

Analytic Narratives In Accounting History: Combining Formal Models And Small Sample Research., Alan J. Richardson

Odette School of Business Publications

Purpose The paper provides an introduction to the “analytic narratives project” in political science that argues for the use of formal models as a basis for narrative history. The approach is illustrated in an accounting context by reinterpreting the timeline of Scottish professionalization presented in Lee’s (2006) innovative counterfactual history.

Design/methodology/approach Analytic narratives use formal models to create expectations that can be contrasted with actual events. The use of formal models provides a bridge between theory and small sample research that allows theory to inform case analysis and case analysis to contribute to theory development. Lee’s (2006) timeline is reinterpreted …

“As If”: Equifinality, Institutional Work, And Accounting In The Eastern Mail Service Arbitrations 1866-1905, Alan J. Richardson

Odette School of Business Publications

I examine the negotiations among the UK and its colonies to allocate the cost of operating the Eastern Mail Service (UK to India, Hong Kong and Australia) among national post offices benefitting from its service. Four key sets of negotiations are identified during the period 1866 – 1905. I consider how negotiations were affected by the changing institutional context of the postal system and relationships between the UK and its colonies during this period; in particular, the negotiations capture the confrontation between the liberal social and economic philosophies that had risen to prominence within the UK and the existence of …

Core Concepts In Management Accounting, Alan J. Richardson

Odette School of Business Publications

This is a hyperlinked text designed for introductory or advanced students. It can also be used by design consultants to guide the development of a management accounting system based on a set of diagnostic questions. The text covers product costing, performance evaluation, and strategic accounting. Depending on your level of current knowledge, some sections of the text that are not relevant to you will be hidden. Design consultants will have access to all aspects of the text. You can pre-specify your level of expertise, or the text will record your progress and open new material as your skill grows. The …

Two-Echelon Supply Chain Operations Under Dual Channels With Differentiated Productivities, Debing Ni, Kevin Li, Xiang Fang

Odette School of Business Publications

No abstract provided.

Management Of Interpersonal Conflict In Negotiation With Chinese: A Perceived Face Threat Perspective, Zhoujia Zhao, Hung-Hsin Chen, Kevin Li

Odette School of Business Publications

Despite increasingly frequent business interactions between China and the West, negotiations with Chinese remain a great challenge to most Westerners. Sino-Western discrepancies in cultural values and social norms lead to massive misunderstandings and inevitable conflicts in business negotiations. Grounded on the Politeness Theory (Brown and Levinson 1987), this study aims to better predict Chinese negotiation behaviors from an indigenous perspective by exploring the impact of face on Chinese conflict handling strategies. With a sample of 608 Chinese business representatives, this research demonstrates the significant effect of perceived fellowship-, moral-, competence- and autonomy-face threats on Chinese conflict management styles in business …

Pricing And Warranty Decisions In A Two-Period Closed Loop Supply Chain, Juan Tang, Bang-Yi Li, Kevin Li, Zhi Liu, Jun Huang

Odette School of Business Publications

For a two-period closed loop supply chain (CLSC) consisting of a manufacturer and a retailer, Stackelberg game analyses are conducted to examine pricing and warranty decisions under two warranty models depending on who offers warranty for new and remanufactured products and the corresponding benchmark models with warranty for new products only. Next, we identify the conditions under which warranty for remanufactured products is offered and investigate how this warranty affects the CLSC operations. Subsequently, comparative studies are carried out to examine equilibrium decisions, profitability and consumer surplus of the CLSC between the two warranty models. Analytical results show that offering …

Cooperative Game Approaches To Coordinating A Three-Echelon Closed-Loop Supply Chain With Fairness Concerns, Xiao-Xue Zheng, Zhi Liu, Kevin Li, Jun Huang, Ji Chen

Odette School of Business Publications

No abstract provided.

Impact Of Product-Design Strategies On The Operations Of A Closed-Loop Supply Chain, Zhi Liu, Kevin Li, Bang-Yi Li, Jun Huang, Juan Tang

Odette School of Business Publications

No abstract provided.

Decentralization Or Integration: Distribution Channel Selection Under Environmental Taxation, Junsong Bian, Xiaolei Guo, Kevin Li

Odette School of Business Publications

No abstract provided.

Consensus Decision Models For Preferential Voting With Abstentions, Zaiwu Gong, Ning Zhang, Kevin Li, Luis Martinez, Wei Zhao

Odette School of Business Publications

No abstract provided.

An Exploratory Study On How Talent Management Affects Employee Retention And Job Satisfaction For Personnel Administration In Ain Shams University Egypt, Eglal Hafez, Reem Abouelneel, Eahab Elsaid

Odette School of Business Publications

Our study examines how talent management affects both job satisfaction and employee retention at a public university in Egypt. The sample for the field study consists of a 105 administrative employees who work at Ain Shams University (a public university). The study instrument is a questionnaire that consists of four parts: talent management, job satisfaction, employee retention and the sample’s demographic variables. The study uses Cronbach’s Alpha, Ordinary Least Squares Regressions and the Kruskal-Wallis test. We find that the components of talent management (motivating outstanding performance, training and development, job enrichment) have a significant impact on job satisfaction and on …

The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice, Alan J. Richardson

Odette School of Business Publications

This Chapter explores the suggestion to unify financial and management accounting both as professions and technologies of practice. I argue that drift in professional jurisdictions and cognitive domains encourages consolidation of the profession but there remain distinct social roles for each information technology. The challenge for the profession is to maintain the integrity of management accounting as a technology of practice in the face of renewed professional hegemony of financial accounting.

Professionalization And The Accounting Profession, Alan J. Richardson

Odette School of Business Publications

This Chapter reviews the critical literature on the emergence, development and demise of the professional model in accounting and auditing. While the critical accounting literature is broad and amorphous, in this Chapter the focus is on those studies that present an “immanent critique” of professionalization (i.e. an analysis of the contradictions of this institutional form) or which place the accounting profession within a political economy framework that examines its position at the nexus of the economy, civil society and the state. The Chapter is structured as a stylized history of the accounting profession beginning with the emergence of professional associations, …

The Living Wage As A Means To Address Social Inequality, Kent Walker Dr., Curtis Labutte

Odette School of Business Publications

The living wage is a call to private and public sector employers to pay wages to both direct and contract employees sufficient to provide the basics to individuals. This wage reflects the belief that every individual has the right to enjoy good health, recreation, culture and entertainment, to raise children, and to fully partake in social and civic activities, as opposed to minimally surviving. This movement is growing across Canada and the world.

Broadly, the case discusses social inequality, and more narrowly, it examines the Living Wage in Canada, then Ontario, then within one Ontario city, Windsor. The case describes …

New Belgium Brewing Company And B Corporation Certification, Kent Walker Dr., Taylor Laporte

Odette School of Business Publications

This case discusses the American craft-brewing company New Belgium Brewing (NBB), where the director of sustainability, Katie Wallace, must decide whether to invest significant company resources into becoming a B Corp certified company. More specifically, she must present her recommendation to the board of directors and to employees who are also shareholders. B Corporation is part of a non-profit organization encouraging sustainable business similar to LEED certification for construction or Fair Trade certification for coffee and chocolate. The idea behind B Corp certification is to use the power of business to solve social and environmental problems.

New Belgium Brewing has …

The Discovery Of Cumulative Knowledge: Strategies For Designing And Communicating Qualitative Research., Alan J. Richardson

Odette School of Business Publications

Purpose: this paper provides guidance for designing and generating cumulative knowledge based on qualitative research.

Design/methodology/approach: the paper draws on the philosophy of science and specific examples of qualitative studies in accounting that have claimed a cumulative contribution to knowledge to develop a taxonomy of theoretically-justified approaches to generating cumulative knowledge from qualitative research.

Findings: the paper argues for a definition of cumulative knowledge that is inclusive of anti-realist research, i.e. knowledge is cumulative if it increases the extent and density of intertextual linkages in a field. It identifies the possibility of cumulative qualitative research based on extensions to the …

The Impact Of Dynamic Capabilities On Sustainable Competitive Advantage In The Pharmaceutical Sector In Egypt, Albert Naiem Naguib, Eahab Elsaid, Abdel Moneim Elsaid

Odette School of Business Publications

This study examines the relationship between dynamic capabilities (experience, routine, skills, firm characteristics, knowledge and technology) and competitive advantage sustainability in the Egyptian pharmaceutical sector. The data was collected using primary and secondary data sources. Primary data was collected from questionnaires distributed to 160 top managers in 20 pharmaceutical firms. The secondary data about pharmaceutical firms like rankings, revenues and market share was collected from external sources such as Intercontinental Marketing Service (IMS). The questionnaires examine six independent variables based on a five-scale Likert scale. The methodology used in the study is non-probability sampling (judgmental sampling), Cronbach’s alpha reliability coefficient …

How Knowledge Management Implementation Affects The Performance Of Egyptian Construction Companies, Ahmed Elfar, Abdel Moneim Elsaid, Eahab Elsaid

Odette School of Business Publications

This study examines the effectiveness of knowledge management systems within the construction industry in Egypt from the perspective of knowledge infrastructure capability (KIC), knowledge process capability (KPC) and their impact on business performance (BP) from the financial, consumer, learning and growth, supplier and internal perspectives. The sample consists of 75 first class Egyptian construction companies. The authors used a questionnaire that was modified from the questionnaire previously used by Gold et al., (2001) and Smith (2006). The authors used one-way ANOVA, t-tests and OLS regressions. The results indicated that both knowledge infrastructure capability (KIC) and knowledge process capability (KPC) have …

Prioritization And Aggregation Of Intuitionistic Preference Relations: A Multiplicative- Transitivity-Based Transformation From Intuitionistic Judgment Data To Priority Weights, Yibin Zhang, Kevin Li, Zhou-Jing Wang

Odette School of Business Publications

No abstract provided.

Pricing Decisions In Closed-Loop Supply Chains With Marketing Effort And Fairness Concerns, Peng Ma, Kevin Li, Zhou-Jing Wang

Odette School of Business Publications

No abstract provided.

A Two-Sided Matching Decision Model For Supply And Demand Of Technological Knowledge, Yong Liu, Kevin Li

Odette School of Business Publications

No abstract provided.

University Sustainability Reporting: A Review Of The Literature And Development Of A Model., Alan J. Richardson, Meghan D. Kachler

Odette School of Business Publications

Many universities have made a commitment to improving the sustainability of their campuses however only a small number report to stakeholders on their sustainability performance to allow accountability and the quality of the reports issued varies widely. This Chapter reviews studies of sustainability reporting by universities and identifies the factors that have been associated with the decision to report on sustainability and the quality of those reports. Most of the existing empirical work on sustainability reporting by universities is case-based. We critique this literature and identify areas in need of conceptual and empirical clarification. We provide a model, hypotheses, constructs …

The Angel-Halo Effect: How Increases In Corporate Social Responsibility And Irresponsibility Relate To Firm Performance, Kent Walker Dr., Zhou Zhang, Bing Yu

Odette School of Business Publications

Purpose – To examine how increases in corporate social responsibility (CSR) and corporate social irresponsibility (CSiR) relate to firm performance. Further, we investigate how increases in CSR (CSiR) while CSiR (CSR) is present relate to three measures of firm performance: profitability, management efficiency, and market valuation.

Design/methodology/approach - Using over 10,000 observations from 2009-2013 and combined data from Sustainalytics and Compustat we examine how increases in either CSR or CSiR relate to firm performance.

Findings - We find that increased CSR significantly relates to increased firm performance in all three measures, and that increased CSiR significantly relates to decreased …

The Angel-Halo Effect: How Increases In Corporate Social Responsibility And Irresponsibility Relate To Firm Performance, Kent Walker Dr., Zhou Zhang, Bing Yu

Odette School of Business Publications

Purpose – To examine how increases in corporate social responsibility (CSR) and corporate social irresponsibility (CSiR) relate to firm performance. Further, we investigate how increases in CSR (CSiR) while CSiR (CSR) is present relate to three measures of firm performance: profitability, management efficiency, and market valuation.

Design/methodology/approach - Using over 10,000 observations from 2009-2013 and combined data from Sustainalytics and Compustat we examine how increases in either CSR or CSiR relate to firm performance.

Findings - We find that increased CSR significantly relates to increased firm performance in all three measures, and that increased CSiR significantly relates to decreased …

Acceptability Analysis And Priority Weight Elicitation For Interval Multiplicative Comparison Matrices, Kevin Li, Zhou-Jing Wang, Xiayu Tong

Odette School of Business Publications

No abstract provided.

An Acceptable Consistency-Based Framework For Group Decision Making With Intuitionistic Preference Relations, Zhou-Jing Wang, Yuhong Wang, Kevin Li

Odette School of Business Publications

No abstract provided.

A Strategic Analysis Of Incorporating Csr Into Managerial Incentive Design, Kevin Li, Junsong Bian, Xiaolei Guo

Odette School of Business Publications

No abstract provided.

Group Decision Making With Incomplete Intuitionistic Preference Relations Based On Quadratic Programming Models, Zhou-Jing Wang, Kevin Li

Odette School of Business Publications

No abstract provided.

A Chi-Square Method For Priority Derivation In Group Decision Making With Incomplete Reciprocal Preference Relations, Yejun Xu, Lei Chen, Kevin Li, Huimin Wang

Odette School of Business Publications

This paper proposes a chi-square method (CSM) to obtain a priority vector for group decision making (GDM) problems where decision-makers’ (DMs’) assessment on alternatives is furnished as incomplete reciprocal preference relations with missing values. Relevant theorems and an iterative algorithm about CSM are proposed. Saaty’s consistency ratio concept is adapted to judge whether an incomplete reciprocal preference relation provided by a DM is of acceptable consistency. If its consistency is unacceptable, an algorithm is proposed to repair it until its consistency ratio reaches a satisfactory threshold. The repairing algorithm aims to rectify an inconsistent incomplete reciprocal preference relation to one …