Team Primacy Concept-based employee evaluation and job performance

This qualitative case study explored how employees learn from Team Primacy Concept (TPC)-based employee evaluation and how they apply the knowledge in their job performance. Kolb's experiential learning model (1974) served as a conceptual framework for the study to reveal the process of how employees learn from TPC evaluation, namely, how they experience, reflect, conceptualize and act on performance feedback. TPC based evaluation is a form of multirater evaluation that consists of three components: self-feedback, supervisor's feedback, and peer feedback. The distinctive characteristic of TPC based evaluation is the team evaluation component during which the employee's professional performance is discussed by one's peers in a face-to-face team setting, while other forms of multirater evaluation are usually conducted in a confidential and anonymous manner.^ Case study formed the methodological framework. The case was the Southeastern Virginia (SEVA) region of the Institute for Family Centered Services, and the participants were eight employees of the SEVA region. Findings showed that the evaluation process was anxiety producing for employees, especially the process of peer evaluation in a team setting. Preparation was found to be an important phase of TPC evaluation. Overall, the positive feedback delivered in a team setting made team members feel acknowledged. The study participants felt that honesty in providing feedback and openness to hearing challenges were significant prerequisites to the TPC evaluation process. Further, in the planning phase, employees strove to develop goals for themselves that were meaningful. Also, the catalyst for feedback implementation appeared to stem from one's accountability to self and to the client or community. Generally, the participants identified a number of performance improvement goals that they attained during their employment with IFCS, which were supported by their developmental plans.^ In conclusion, the study identified the process by which employees learned from TPC-based employee evaluation and the ways in which they used the knowledge to improve their job performance. Specifically, the study examined how participants felt and what they thought about TPC-based feedback, in what ways they reflected and made meaning of the feedback, and how they used the feedback to improve their job performance.^

Shareholder ratification of the auditor and audit market competition

In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit quality (as measured by clients’ earnings management). The dissertation is motivated from the recent recommendation of the U.S. Treasury’s Advisory Committee on Auditing Profession (ACAP) regarding the submission of auditor selection for shareholder ratification votes. The ACAP suggests that this practice may improve the competition in the audit market; yet, there is no empirical evidence supporting the ACAP’s recommendation. My dissertation attempts to fill the gap in the literature on an issue of current interest to the auditing profession. I find that firm size, CEO-Chair duality, insider ownership and institutional ownership are associated with the submission of auditor selection for shareholder ratification vote. However, I do not find an association between audit committee variables and the submission of auditor selection for shareholder ratification vote. The second essay investigates the association between auditor ratification and audit fees. Audit fees are higher in firms that submit auditor selection for shareholder ratification. The finding is not consistent with the increased price competition predicted by the ACAP. The third essay of my dissertation examine whether the submission of auditor selection for shareholder ratification is associated with earnings management. I find that firms that submit auditor selection for shareholder ratification are more likely to have lower level of earnings management. Overall, the results suggest that the same factors that are associated with higher quality monitoring also may be associated with the submission of auditor selection for shareholder ratification vote. The results call into question the one-size-fits-all approach recommended by the ACAP.

How employees with different national identities experience a geocentric organizational culture of a global corporation: A phenomenological study

A global corporation values both profitability and social acceptance; its units mutually negotiate governance and represent a highly interdependent network where centers of excellence and high-potential employees are identified regardless of geographic locations. These companies try to build geocentric, or “world oriented” (Marquardt, 1999, p. 20), organizational cultures. Such culture “transcends cultural differences and establishes ‘beacons’ – values and attitudes – that are comprehensive and compelling” (Kets de Vries & Florent-Treacy, 2002, p. 299) for all employees, regardless of their national origins. Creating a geocentric organizational culture involves transforming each employee’s mindset, beliefs, and behaviors so that he/she can become “a world citizen in spite of having a national identity” (Marquardt, 1999, p. 47). The purpose of this phenomenological study was to explore how employees with different national identities experience a geocentric organizational culture of a global corporation. Phenomenological research aims to understand “how people experience some phenomenon—how they perceive it, describe it, feel about it, judge it, remember it, make sense of it, and talk about it with others” (Patton, 2002, p. 104). Twelve participants were selected using criteria, convenience, and snow-ball sampling strategies. A semi-structured interview guide was used to collect data. Data were analyzed inductively, using Moustakas’s (1994) Modification of the Stevick-Colaizzi-Keen Method of Analysis of Phenomenological Data. The participants in this study experienced a geocentric organizational culture of a global corporation as on in which they felt connected, valued, and growing personally and professionally. The participants felt connected to the companies via business goals and social responsibility. The participants felt valued by the company because their creativity was welcomed and they could contribute to the corporation certain unique knowledge of the culture and language of their native countries. The participants felt growing personally and professionally due to the professional development opportunities, cross-cultural awareness, and perspective consciousness. Based on the findings from this study, a model of a geocentric organizational culture of a global corporation: An employee perspective is proposed. Implications for research and practice conclude this study.

Exploring the goals, content, and methods of entrepreneurship professors: A multiple case study

Along with the accumulation of evidence supporting the role of entrepreneurship in economic development (Acs & Armington, 2006; Kuratko, 2005, Reynolds, 2007), governments have persisted in encouraging people to become entrepreneurs (Acs & Stough, 2008; Brannback & Carsrud, 2008). These efforts have tried to reproduce the conditions under which entrepreneurship emerges. One of these conditions is to develop entrepreneurial skills among students and scientists (Fan & Foo, 2004). Entrepreneurship education within higher education has experienced a remarkable expansion in the last 20 years (Green, 2008). To develop entrepreneurial skills among students, scholars have proposed different teaching approaches. However, no clear relationship has been demonstrated between entrepreneurship education, learning outcomes, and business creation (Hostager & Decker, 1999). Despite policy makers demands for more accountability from educational institutions (Klimoski, 2007) and entrepreneurship instructors demands for consistency about what should be taught and how (Maidment, 2009), the appropriate content for entrepreneurship programs remains under constant discussion (Solomon, 2007). Entrepreneurship education is still in its infancy, professors propose diverse teaching goals and radically different teaching methods. This represents an obstacle to development of foundational and consistent curricula across the board (Cone, 2008). Entrepreneurship education is in need of a better conceptualization of the learning outcomes pursued in order to develop consistent curriculum. Many schools do not have enough qualified faculty to meet the growing student demand and a consistent curriculum is needed for faculty development. Entrepreneurship instructors and their teaching practices are of interest because they have a role in producing the entrepreneurs needed to grow the economy. This study was designed to understand instructors’ perspectives and actions related to their teaching. The sample studied consisted of eight college and university entrepreneurship instructors. Cases met predetermined criteria of importance followed maximum variation strategies. Results suggest that teaching content were consistent across participants while different teaching goals were identified: some instructors inspire and develop general skills of students while others envision the creation of a real business as the major outcome of their course. A relationship between methods reported by instructors and their disciplinary background, teaching perspective, and entrepreneurial experience was found.

Perceptions of quality in higher education : a comparative study of Turkish and Australian business academics

Finding a common definition of ‘quality’ in studies of quality and quality improvement in higher education institutions is very important. This study identifies the views of a key stakeholder group, academics, with reference to their beliefs (what is currently occurring) and their attitudes (what ought to be occurring) in relation to quality in their departments. The focus of this paper is on the collection of data from 64 business administration academics in Turkish universities. Face-to-face interviews were conducted using an instrument titled ‘Quality in Accounting Education Survey’. The questionnaire was developed by Watty and is based on the conceptions of quality framework, developed by Harvey and Green. The results are compared with the beliefs and attitudes of Australian accounting academics as reported in an earlier paper by Watty. The findings show that academics from Turkey adopt the perspective of quality as excellent or élitist, both in their beliefs (current situation perception) and in their attitudes (desired situation perception). This compares with the findings that Australian academics’ attitudes reflect a quality perspective as fitness for purpose in the current situation and beliefs that reflect a transformational quality perspective as the desired situation (what ought to be).

The effect of mastery learning on a course in accounting information system (AIS): A comparison within public and private universities in Taiwan

The Accounting Information System (AIS) is an important course in the Department of Accounting (DoAc) of universities in Taiwan. This course is required for seniors not only because it meets the needs of the profession, but also because it provides continual study for the department's students.^ The scores of The National College and University Joint Entrance Examination (NUEE) show that students with high learning ability are admitted to public universities with high scores, while those with low learning ability are admitted only to private universities. The same situation has been found by the researcher while teaching an AIS course in DoAc of The Public Chun Shin University (CSU) and The Private Chinese Culture University (CCU).^ The purpose of this study was to determine whether low ability students enrolled in private universities in Taiwan in a mastery learning program could attain the same level as high ability students from public universities enrolled in a traditional program. An experimental design was used. The mastery learning method was used to teach three groups of seniors with low learning ability studying in the DoAc at CCU. The traditional method was used to teach the control group which consisted of senior students of DoAc of CSU with high learning ability. As a part of the mastery learning strategy, a formative test, quizzes, and homework were completed by the experimental group only, while the mid-term examination was completed by both groups as part of the course. The dependent variable was the summative test, the final examination. It was completed by both groups upon the course's completion.^ As predicted, there were significant differences between the two groups' results on the pretest. There were no significant differences between the two groups' results on the posttest. These findings support the hypothesis of the study and reveal the effectiveness of mastery learning strategies with low learning ability students. ^

Drivers of ERP Systems´ Business Value

ERP system implementations have evolved so rapidly that now they represent a must-have within industries. ERP systems are viewed as the cost of doing business. Yet, the research that adopted the resource-based view on the business value of ERP systems concludes that companies may gain competitive advantage when they successfully manage their ERP projects, when they carefully reengineer the organization and when they use the system in line with the organizational strategies. This thesis contributes to the literature on ERP business value by examining key drivers of ERP business value in organizations. The first research paper investigates how ERP systems with different degrees of system functionality are correlated with the development of the business performance after the completion of the ERP projects. The companies with a better perceived system functionality obtained efficiency benefits in the first two years of post-implementation. However, in the third year there is no significant difference in efficiency benefits between successfully and less successfully managed ERP projects. The second research paper examines what business process changes occur in companies implementing ERP for different motivations and how these changes impact the business performance. The findings show that companies reported process changes mainly in terms of workflow changes. In addition, the companies having a business-led motivation focused more on observing average costs of each increase in the input unit. Companies having a technological-led motivation focused more on the benefits coming from the fit of the system with the organizational processes. The third research paper considers the role of alignment between ERP and business strategies for the realization of business value from ERP use. These findings show that strategic alignment and business process changes are significantly correlated with the perceived benefits of ERP at three levels: internal efficiency, customers and financial. Overall, by combining quantitative and qualitative research methods, this thesis puts forward a model that illustrates how successfully managed ERP projects, aligned with the business strategy, have automate and informate effects on processes that ultimately improve the customer service and reduce the companies’ costs.

Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study

The study investigates whether there is an association between different combinations of emphasis on generic strategies (product differentiation and cost efficiency) and perceived usefulness of management accounting techniques. Previous research has found that cost leadership is associated with traditional accounting techniques and product differentiation with a variety of modern management accounting approaches. The present study focuses on the possible existence of a strategy that mixes these generic strategies. The empirical results suggest that (a) there is no difference in the attitudes towards the usefulness of traditional management accounting techniques between companies that adhere either to a single strategy or a mixed strategy; (b) there is no difference in the attitudes towards modern and traditional techniques between companies that adhere to a single strategy, whether this is product differentiation or cost efficiency, and c) companies that favour a mixed strategy seem to have a more positive attitude towards modern techniques than companies adhering to a single strategy

Teoría del caos y la complejidad en la representación de la relación estratégica comunitaria y marketing en los estados financieros

El presente trabajo tiene como finalidad caracterizar conceptos y elementos clave del caos y de la complejidad existente en la relación entre las organizaciones y la comunidad. Esta relación parte de la base de satisfacer las necesidades de los actores involucrados y, así mismo, mejorar el desempeño de cada uno, y contribuir al bienestar de la sociedad y a la perdurabilidad de las empresas. Para alcanzar el objetivo planteado, inicialmente se hace necesario contextualizar conceptos que estarán presentes durante todo el escrito. Por esto se expondrán términos como teoría de la complejidad, teoría del caos, los aspectos más representativos de la relación comunitaria y el marketing y su impacto en las comunidades. La teoría de la complejidad permitirá entender los sistemas como un todo, en donde las relaciones e interacciones de cada una de sus diferentes partes nos conducen a innumerables escenarios posibles. También se buscará entender la importancia de la relación organización-comunidad, ya que la comunidad puede jugar un papel determinante cuando las organizaciones se adaptan a los cambios. Es de suma importancia establecer relaciones estratégicas con la comunidad, entendiendo a la comunidad como un sistema o grupo social con determinadas características, que permitan tanto a las organizaciones como a la misma comunidad entender, comprender y satisfacer eficazmente las necesidades subyacentes y, así, llegar a establecer un entorno de retroalimentación continua y sostenibilidad a lo largo del tiempo. Actualmente, el funcionamiento del mundo ha cambiado en cierta medida, ya que antes la base del conocimiento se centraba en función del orden y la regularidad. Ahora, en cambio, se destaca la creatividad y la dinámica que son causadas por el desorden y la irregularidad presentes en los sistemas. El mundo se plantea como un grupo de innumerables sistemas auto-organizados, donde su funcionamiento puede provocar resultados impredecibles o aleatorios. La materia de complejidad en los sistemas se ha desarrollado por diferentes autores según aproximaciones desde diferentes ramas de la ciencia, como la cibernética, basada en los mecanismos de retroalimentación y control; desde la teoría general de los sistemas, que da énfasis en el dinamismo presente en los sistemas y cómo la organización está presente en su estructura. En el presente proyecto se realizará un estudio de tipo teórico-conceptual: se seleccionarán las bases de datos, fuentes de información y los documentos más representativos o que proporcionen la mayor información posible que permita el completo entendimiento de la investigación y de sus alcances propuestos. Es así que esta investigación busca aportar más elementos dentro de los diferentes estudios que pretenden explicar y mejorar la perdurabilidad de las empresas bajo las diferentes líneas de investigación. A través del tiempo, el GIPE ha ido evolucionando de acuerdo con los resultados de las investigaciones y se ha centrado en cuatro líneas de investigación: Liderazgo, Realidad, Estrategia y Gerencia. El proyecto de investigación “Relación de las organizaciones con el medio y marketing” hace parte de la línea de gerencia y busca identificar oportunidades gerenciales para las organizaciones que las acerquen al conocimiento y manejo de las áreas funcionales (Facultad de Administración, 2013). Además, el proyecto se adentra en las organizaciones en entornos complejos y su relación con la comunidad, y se observa así la organización como un ser vivo que contribuye al bienestar de la sociedad que, finalmente, es lo que garantiza su perdurabilidad.

Business ethics and accounting students : Australia, South Asia and East Asia

Recent corporate collapses around the world show that there are no national boundaries for these occurrences. Australian corporate collapses including HIH Insurance, One.Tel, Ansett Australia and Harris Scarfe have raised public expectations of investigation of the causes of collapses (Mirshekary, Yaftian & Cross, 2005). The main reason for the collapse of HIH was mismanagement, with an emphasis more on the directors’ personal qualities such as integrity, honesty and morality rather than tougher legislation and rules. Accounting students are our future business leaders. The teaching of ethics in the classroom to multicultural groups of students provides an opportunity to facilitate the sharing of knowledge, and to increase interaction and debate around different approaches to ethics among students from different countries.
This study uses previous literature to explain the attitudes of accounting students towards academic and business/accounting ethics at an Australian university which is a multi-campus institution undertaking programs and activities at regional, national, international levels and by distance education.
This study reports the results of cross-cultural investigations of students’ ethical perceptions on moral values, academic and accounting/business vignettes, given that all students share the same learning opportunities, knowledge of ethics and interaction with their peers and lecturers. The results indicate no significant differences in responses between the students from Australia, South Asia and East Asia.

Preparing for a career in business education.

Mode of access: Internet.

Education programs, the Department of Medicine & Surgery; a status report --June 1971.

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Workplace education efforts in small business : learning from the field : final report /

"March 27, 1991."