Management attitudes to corporate governance issues : evidence from Sri Lanka

This study investigates the attitudes of senior managers in Sri Lankan firms to governance issues using a countrywide cross-sectional survey. Respondents from 64 public firms provide information on manager's attitudes to internal control procedures: (1) producing misleading financial reports, (2) providing faulty investment advice, (3) permitting insider-trading, and (4) providing inaccurate advertising. We establish if these attitudes vary with 5 firm-specific factors: industry group, international exposure of firms, size, whether the firm was listed or not, and whether the firm had a written code of ethics. Employing ordinal logistic regression techniques, the results demonstrate significant variation by respondents within different types of firms. Specifically there was little variation to these issues when respondents were classified by industry, with most variation when classified by international involvement. Respondents from firms with significant international exposures were strongly opposed to most practices, while respondents from firms with written codes of ethics were strongly opposed to the production of misleading reports and insider-trading. Interestingly respondents from listed firms were most opposed to insider-trading, while smaller firms were more opposed to misleading advertising than respondents from larger firms. The results have important implications for the implementation of corporate governance practice.

Malaysian and Australian male and female middle managers : a cross-cultural comparison of workplace attitudes, aspirations for promotion, and self-rated leadership styles

This paper outlines the rise of women in management worldwide, and considers why so few women achieve senior or executive management positions. This slow advance of women into senior roles is unexpected given that the changes in organisations today are believed to require more ‘feminine leadership’. A decrease in the emphasis on masculine characteristics for managers is reported, and a requirement that more ‘feminine leadership’ needs to be adopted by organisations in order to ensure their survival in the future (Powell, Butterfield & Parent, 2002, p.189). Recent empirical research reports that there are differences in leadership style between male and female managers, and the findings suggest that women exhibit more transformational leadership than their male counterparts, with this style being strongly equated with effective leadership (Eagly, Johannesen-Schmidt, van Engen, 2003). However, these findings are based on western research, and it may be that cross cultural research will yield a different picture (House, Hanges, Javidan, Dorfman, & Gupta, 2004). Leadership and leadership styles may be conceptualised differently in a more paternalistic society. To explore this possibility, a cross cultural study was conducted in Malaysia and Australia. It is hypothesised that countries that are paternalistic in cultural values will exhibit a stronger constraint on women in management roles, which may impact on workplace attitudes, aspirations for promotion and style of leadership exhibited. Therefore, it is possible that the career advancement of women may be more problematic for Malaysian managerial women than their Australian counterparts. Results from an initial pilot study in Malaysia and Australia are outlined, and highlight some interesting similarities and differences to what are reported in the western literature.

Effects of intergroup contact on Chinese off-farm migrants' attitudes to urban locals

This study models the effects on attitudes and behavioral interaction of intergroup contact between minority-status off-farm migrants and majority-status local urban residents in urban China. Responses from a sample of 548 migrants to Fuzhou indicate positive effects of friendship contact on attitudes and positive effects of both friendship and non-friendship contact on behaviour. Results imply that while contact per se may improve intergroup functioning in urban China, it takes more intimate contact to translate improved intergroup functioning into improved intergroup relations in this urban setting.

Waste management practices in construction projects: perceptions of project managers

The construction industry has been found to be a major generator of waste and there are many challenges associated with finding the most sustainable way to manage construction waste. As the construction industry is a project based industry, it is essential to look at cultural issues related to waste management at the project level. Therefore, this research aims to identify the current status of waste management practices in construction projects by analysing project managers’ views on waste management performance in construction projects; project managers’ attitudes towards waste management; and project managers’ views on waste management culture in construction projects. A questionnaire survey was carried out and project managers were selected as a target group to distribute questionnaires, as project managers have a vital involvement in promoting and maintaining project culture in the construction project environment. Data was analysed using descriptive statistics and the Kruskal-Wallis test. The findings reveal that project managers believe that even though the operational cost of waste minimisation is high in construction projects, overall waste management is profitable. At the same time it was interesting that even though project managers believe most project participants are satisfied with existing waste management systems, overall waste management efforts are not perceived as being at a satisfactory level in construction projects. Project managers consider waste as an inevitable by-product, but they do not believe that waste management is beyond the control of project members or that waste has no value. At the same time, it was found that project managers infer that project participants are cost and time conscious in waste management despite the roles, responsibilities and duties of each party in waste management not being well-coordinated or fully understood. Taken together, these findings highlight the misconceptions related to waste management in construction projects and emphasise the necessity of collective responsibility on the part of project participants to enhance the performance of waste management in construction projects.

Factors affecting e-commerce adoption by SMEs : a meta-analysis

There have been a myriad of research studies concerning SME e-Commerce adoption. However, the findings of these studies with regard to adoption factors have often been fragmented and contradictory. This paper analyses the previous research and synthesises the findings into a cohesive model of factors affecting SME adoption of e-Commerce. Eight meta-factors were identified: (1) perceived relative advantage; (2) perceived compatibility; (3) perceived complexity; (4) pressures from trading partners; (5) pressures from competitors; (6) external change agents; (7) knowledge and expertise about e-Commerce; and (8) management attitudes towards e-Commerce. These meta-factors were further grouped into three contexts: technological, environmental and organisational.

The work conditions of allied health professionals : the impact on satisfaction, commitment and psychological distress

The present study investigated the extent to which the Demand-Control-Support (DCS) model, in combination with organizational justice variables, predicts the employee-level outcomes of allied health professionals'. Allied health professionals from an Australian healthcare organization were surveyed, with 113 participating (52,6%). Multiple regression analyses revealed that the DCS model predicted all the outcome variables of job satisfaction, organizational commitment and psychological distress. Conversely, significant contributions of the organizational justice variables were limited to organizational commitment and psychological distress. The results of the study provide practical implications for the job conditions of allied health professionals, in particular, the delivery of support and maintaining high levels of justice.

Internal audit effectiveness : an Ethiopian public sector case study

Purpose – The purpose of the study is to identify factors impacting the effectiveness of internal audit services.

Design/methodology/approach – Based upon a case study of a large public sector higher educational institution in Ethiopia, the paper examines how internal audit quality, management support, organizational setting, auditee attributes, and the interplay among these factors, influence internal audit effectiveness.

Findings – The findings of the study highlight that internal audit effectiveness is strongly influenced by internal audit quality and management support, whereas organizational setting and auditee attributes do not have a strong impact on audit effectiveness.

Research limitation/implications – As in all case studies, the generalisability of the conclusions is limited.

Originality/value – Internal audit services have apparently hitherto been the subject of limited examination. However, this study, in arguably the most thorough treatment so far, highlights the areas requiring improvement.

Severe obesity and diabetes self-care attitudes, behaviours and burden: implications for weight management from a matched case-controlled study.

Aims
To investigate whether diabetes self-care attitudes, behaviours and perceived burden, particularly related to weight management, diet and physical activity, differ between adults with Type 2 diabetes who are severely obese and matched non-severely obese control subjects.

Methods
The 1795 respondents to the Diabetes MILES—Australia national survey had Type 2 diabetes and reported height and weight data, enabling BMI calculation: 530 (30%) were severely obese (BMI ≥ 35 kg/m2; median BMI = 41.6 kg/m2) and these were matched with 530 control subjects (BMI < 35 kg/m2; median BMI = 28.2 kg/m2). Diabetes self-care behaviours, attitudes and burden were measured with the Diabetes Self-Care Inventory—Revised. Within-group and between-group trends were examined.

Results
The group with BMI ≥ 35 kg/m2 was less likely to achieve healthy diet and exercise targets, placed less importance on diet and exercise recommendations, and found the burden of diet and exercise recommendations to be greater than the group with BMI < 35 kg/m2. The group with BMI ≥ 35 kg/m2 was more likely to be actively trying to lose weight, but found weight control a greater burden. These issues accentuated with increasing obesity and were greatest in those with BMI > 45 kg/m2. There were no between-group differences in other aspects of diabetes self-care: self-monitoring of blood glucose, use of medications and smoking. Moderate-to-severe symptoms of depression were independently associated with reduced likelihood of healthy diet and physical activity, and with greater burden associated with diet, physical activity and weight management.

Conclusions
Severely obese people with diabetes demonstrated self-care attitudes, behaviours and burdens that infer barriers to weight loss. However, other important diabetes self-care behaviours are supported equally by severely obese and non-severely obese individuals.