29 resultados para Managerial accountant

em University of Queensland eSpace - Australia


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The impact of managers' perceptions of their organizational culture (OC) on the relationship between budgetary participation (BP) and managerial job-related outcomes, operationalized as managerial performance and job-related tension (JRT) is examined. Data supported predictions that increasing BP would lower JRT for managers perceiving a high emphasis on innovation within their OC, regardless of their perceptions of an emphasis on attention to detail. When managers perceived low innovation, however, their perception of level of attention to detail had a significant effect on the relationship between BP and JRT.

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The present investigation assessed the reliability and validity of the scores of a subjective measure of desired aspirations and a behavioral measure of enacted aspirations. A sample of 5,655 employees was randomly split into two halves. Principal components analysis on Sample 1, followed by confirmatory factor analysis on Sample 2, confirmed the desired and enacted scales as distinct but related measures of managerial aspirations. The desired and enacted scales had satisfactory levels of internal consistency and temporal stability over a 1-year period. Relationships between the measures of desired and enacted managerial aspirations and both attitudinal and behavioral criteria, measured concurrently and 1 year later, provided preliminary support for convergent and discriminant validity for our sample. Desired aspirations demonstrated stronger validity than enacted aspirations. Although further examination of the psychometric properties of the scales is warranted, the present findings provide promising support for their validity and reliability for our sample.

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Rockhampton City'S colourful and controversial Alderman Rex Pilbeam, qualified public accountant and secretary, longest-serving mayor (1952-82) of any Australian city, took office when Rockhampton was burdened with heavy municipal debt, poor quality roads, costly water supply, little sewerage, and few recreational faCilities. However, Pi/beam's vision, single-minded devotion, unflagging energy, political skill, and managerial flair brought a dramatic turnaround in the city's fortunes. Continuing after retirement with voluntary community service until his mid-eighties, the Pi/beam legacy 10 RockhamplOn is everywhere in evidence.

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Delayering and the flattening of organizational hierarchies was a widespread trend through the 1990s. Peters (1992) in the USA promoted flattening as an organizational strategy and Keuning and Opheij (1994) promoted the prescriptions in Europe. Despite these strategies and apparent structural changes, the number and ratio of managers appears to have grown. This paradox of managerial downsizing has not been adequately probed in the literature. The predominant explanation, that there has been a 'myth of managerial downsizing', is associated with Gordon (1996). However, this debate has been shaped by the US experience and data. There is a need to reassess the dynamics of the 1990s in relation to other economies. This article focuses on a semi-peripheral economy, that of Australia. A study of the population of firms over time is necessary in order to resolve the issues. The article utilizes a comprehensive range of data, including several national surveys and a longitudinal database of all larger private-sector firms in Australia during the 1990s. The results indicate that the 'myth of managerial downsizing' must be rejected. There were dramatic effects on managers through the course of the 1990s in larger Australian firms. The dynamics of the process are analysed, tracking 4,153 firms across the decade and the paradox explained. The theoretical implications are discussed.

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Previous research has established that benevolent sexism is related to the negative evaluation of women who violate specific norms for behavior. Research has yet to document the causal impact of hostile sexism on evaluations of individual targets. Correlational evidence and ambivalent sexism theory led us to predict that hostile sexism would be associated with negative evaluations of a female candidate for a masculine-typed occupational role. Participants completed the ASI (P. Glick & S. T. Fiske, 1996) and evaluated a curriculum vitae from either a male or female candidate. Higher hostile sexism was significantly associated with more negative evaluations of the female candidate and with lower recommendations that she be employed as a manager. Conversely, higher hostile sexism was significantly associated with higher recommendations that a male candidate should be employed as a manager. Benevolent sexism was unrelated to evaluations and recommendations in this context. The findings support the hypothesis that hostile, but not benevolent, sexism results in negativity toward individual women who pose a threat to men's status in the workplace.

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I offer a new cartography of ethical resistance. I argue that there is an uncharted interaction between managerial secrecy and organizational silence, which may exponentially increase the incidence of corruption in ways not yet understood. Current methods used to raise levels of moral conduct in business and government practice appear blind to this powerful duo. Extensive literature reviews of secrecy and silence scholarships form the background for an early stage conceptual layout of the co-production of secrecy and silence.