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Full-Text Articles in Social and Behavioral Sciences

The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan Aug 2018

The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan

Research Collection School Of Accountancy

One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes …


Social Class, Control, And Action: Socioeconomic Status Differences In Antecedents Of Support For Pro-Environmental Action, Kimin Eom, Heejung S. Kim, David K. Sherman Jul 2018

Social Class, Control, And Action: Socioeconomic Status Differences In Antecedents Of Support For Pro-Environmental Action, Kimin Eom, Heejung S. Kim, David K. Sherman

Research Collection School of Social Sciences

Addressing social issues such as climate change requires significant support and engagement of citizens with diverse socioeconomic backgrounds. The present research examines whether individuals who vary in their socioeconomic status significantly differ in their psychological antecedents of support for pro-environmental action. Study 1, using U.S. nationally representative data, showed that personal beliefs about climate change predicted support for pro-environmental policies more strongly among individuals with a higher, relative to lower, SES background. Studies 2 and 3, by employing correlational and experimental approaches respectively, found that general sense of control over life outcomes underlies the extent to which support for pro-environmental …


Heineken's Acquisition Of Asia Pacific Breweries: Accounting For Business Combinations And Ownership Interests, Pearl Hock Neo Tan, Chu Yeong Lim Nov 2017

Heineken's Acquisition Of Asia Pacific Breweries: Accounting For Business Combinations And Ownership Interests, Pearl Hock Neo Tan, Chu Yeong Lim

Research Collection School Of Accountancy

On July 20, 2012, Heineken, a Dutch brewery offered S$5.125 billion (Singapore dollars; approximately US$4.1 billion) to buy Asia Pacific Breweries Ltd (APB; formerly, Malayan Breweries Limited) from its Singapore-based joint venture partner, Fraser and Neave, Limited. (F&N). At that point, Heineken and F&N had joint control over APB through the joint venture vehicle Asia Pacific Investments Pte Ltd (APIPL). Brewery business under the joint arrangement had moved on quite predictably from the time APB was formed in 1931. However, the calm changed to high drama when Thai Beverage, owned by one of Thailand's tycoons, made a bid for F&N …


On David Miller On Immigration Control, Chandran Kukathas Oct 2016

On David Miller On Immigration Control, Chandran Kukathas

Research Collection School of Social Sciences

David Miller offers a liberal realist defence of immigration control grounded in cosmopolitan ideals of self-determination, fairness and integration. But a commitment to liberal values requires a commitment to more open borders than he admits. A part of the problem is that the notion of open borders Miller criticises is under-theorised. A deeper problem is that immigration control itself is inconsistent with important liberal values – notably the values of freedom and equality. This is a concern because it is the freedom and equality not only of immigrants but also of citizens that is threatened by the closing of borders.


One-Child Policy And Family Firms In China, Cao, Jerry X., Douglas Cumming, Xiaoming Wang Aug 2015

One-Child Policy And Family Firms In China, Cao, Jerry X., Douglas Cumming, Xiaoming Wang

Research Collection Lee Kong Chian School Of Business

Family business plays important roles to fuel economic growth in China. Due to the one-child policy, family firms are increasingly facing human capital constraints for within-family succession. Having only one heir decreases the probability of continuing family management by over 3%, reduces the probability of adult children working in family firms by 14%, and significantly decreases founders' expectations of having young heirs for succession. Having fewer children negatively affects founder's expectation to go public, reduces family firm's reinvestment rate and R&D. Overall, the evidence suggests that the human capital constraints due to the one-child policy impose significant negative impacts on …


Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Gary Pan, Manjari Mehta, Poh Sun Seow Jan 2012

Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Gary Pan, Manjari Mehta, Poh Sun Seow

Research Collection School Of Accountancy

This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …