组织行为对管理者感知心理契约违背的影响

本研究运用512个中国管理者样本检验了组织沟通、组织公正和人力资源管理行为对管理者感知心理契约违背的影响。研究发现组织沟通对管理者感知心理契约违背不存在显著影响；直接上司沟通对管理者感知管理型心理契约违背存在负向影响。对关系型心理契约违背存在正向影响；程序公正对管理者感知管理型心理契约违背有负向影响,对管理型和交易型心理契约违背有正向影响；人际公正对管理者感知管理型和关系型心理契约违背有负向影响；人力资源管理实践对管理者感知心理契约违背有负向影响。     

Personal values and managerial decision-making: Evidence from a developing economy

This study attempts to investigate to what extent the personal values of managers from a developing economy affect their managerial decisions. Previous studies have suggested the relationship between values and managerial behavior. The purpose of the study was to examine this relationship in the context of a developing, less industrialized economy, identify peculiar issues given the context of the study, and discuss the managerial implications of the findings. The subjects studied were Nigerian managers, using the value survey designed by England. Results showed that values do affect behavior, but more significantly, that the cultural values of the managers play a significant role in their managerial decisions.     

Studying the Accuracy of Managers' Perceptions: A Research Odyssey

Much organizational activity and academic research relies on the accuracy of managers' perceptions. However, few studies have assessed the accuracy of managerial perceptions, and these studies indicate that managers' perceptions are often very inaccurate. This article discusses an odyssey into the study of managerial perceptions spanning two decades and two empirical studies. It depicts the evolution of research questions, samples, study designs, problems with such research and inferences drawn. It also identifies some errors that tend to be especially large and suggests some corrective actions. These corrective actions include using education and training to inform managers about organizational and environmental properties, exploiting improved technology, helping organizations to identify and correct misperceptions and designing robust organizations that can tolerate misperceptions.     

管理者可信行为对员工激励作用的实验研究

管理者可信行为作为管理者的一种意志行为,能够建立和增强员工对管理者的信任,激励员工提高其努力水平,进而提高个人绩效和组织绩效.运用实验经济学方法,通过设计事前激励契约和惩罚契约两种薪酬契约分别反映管理者实施可信行为和实施不可信行为的实验环境,研究检验管理者可信行为对具有不同互惠倾向的员工的激励作用和效率.实验结果表明,管理者实施可信行为能得到比不实施可信行为更高的员工努力水平和收益.在管理者实施可信行为的情况下,具有较高正互惠倾向的员工将付出比具有较低正互惠倾向的员工更高的努力水平;在管理者实施不可信行为的情况下,具有较高负互惠倾向的员工将付出比具有较低负互惠倾向的员工更低的努力水平.     

Organizational processes as determinants of information value

Research on the determinants of information value has not explicitly considered whether the type of organizational process participated in by a decisionmaker has an effect on his/her evaluation of information on which the decision is based. Much important managerial activity in organizations is carried on through formal or informal processes such as budgeting and strategic planning. If process differences are significant determinants of the way in which information is valued, the inclusion of this element into the framework for thinking in this area might add considerably to our ability to prescribe appropriate managerial processes as well as to our understanding of differences in the outcomes of decision processes. This empirical study suggests that organizational process type does have a significant effect on the determination of information value in the context of two generic process types (individual, group) that were evaluated in a strategic decisionmaking context.     

基于M型组织结构的企业内部激励机制与兼并效应

在寡头竞争环境下,引入企业内部激励机制激励参数变量,建立了一个替代性产品M型制下企业兼并二阶段Cournot竞争博弈模型:第一阶段,兼并企业采用M型制并选择基于利润和销售收入内部激励机制的激励参数;在第二阶段,兼并后各企业的决策者根据企业提供的内部激励机制进行产量竞争。在此基础上,分析了兼并对各企业利润、产量与价格带来的影响。证明对于替代性产品行业,存在一个兼并临界规模(1)只有当兼并规模小于临界规模时,兼并企业才适合采用M型组织结构;且企业普遍存在兼并动机,产品替代化程度越高,兼并动力越大;(2)当兼并企业采用M型组织结构且兼并规模小于临界规模时,兼并对外部企业产生负外部性,但对消费者带来有利影响。本文还进一步讨论了兼并企业采用M型组织结构时内部激励机制激励参数的选择问题,证明激励参数受行业利润率、兼并规模与产品替代性程度的影响。     

Values predicting leader performance in the U.S. Army Reserve Officer Training Corps Assessment Center: evidence for a personality-mediated model

The notion that leaders' values and motives influence their effectiveness is an old one. Little is known, however, about the role of values and motives on the ratings of leadership in assessment center settings. The present study examined the interrelationships between motives and values, personality, and rated leadership performance in a military assessment center designed for Reserve Officer Training Corps (ROTC) cadets. We examined power and affiliation, two value orientations found to predict leadership effectiveness as measured by managerial/leader performance in McClelland and Burnham's leader motive pattern (LMP). We expand on past research using the LMP by studying its utility in an assessment center setting and by positing that the personality factor of extraversion acts a mediator of the values–leadership linkage. Analyses revealed that extraversion completely mediated the relationship between affiliation and cadet leadership assessment, and extraversion partially mediated the relationship between power and cadet leadership assessment. Our results are discussed along with implications of the present study and directions for future research.     

A Review of the Contemporary Transfer Pricing Literature with Recommendations for Future Research

A transfer price is a value placed on the goods or services which are traded between divisions of an organization. This paper attempts to make the subject of transfer pricing accessible to researchers and others interested in managerial problems so that a very real managerial problem can be studied in a broader managerial context. The not insubstantial literature that has grown up in the transfer pricing area is reviewed and, in particular, a critical evaluation of recent writings in the field is provided. It is shown that little which is unequivocal is known about transfer pricing and that the choices made by managers with regard to transfer pricing are little understood, both with regard to the factors which drive choice and the differences between choice in practice and theoretical interpretations. It is suggested that progress in the area will require a richer understanding of the realities confronting practising managers. Research by means of field studies, particularly case studies, is recommended to provide this. A series of hypotheses and issues, representing the dilemmas facing managers, is provided as a theoretical grounding for such research.     

Constructing the Green Manager

This article applies a social constructionist approach to senior managers' `green' selves and roles. In a qualitative, empirical study of the UK automotive industry, the social/political contexts of managers' organizational lives are explored as they interact with, and define, the green corporate agenda. Ethical dimensions of environmentalism are stressed – particularly the distinctions and tensions between private moral positions, enacted morality, and the conventional morality as disseminated by the corporation. The study reveals the way different stakeholders are construed, and how `green' territories are contested. The implications for organizational change and strategic formulation are discussed, especially the strengths and limitations of approaching corporate greening from enacted/normative moralities, or from a vision of a substantive transformation of values.     

基于价值创造和动态基础薪酬的经营者激励机制研究

目前,经营者激励机制研究通常以净收益为业绩标准,采用固定基础薪酬制度,且大多数局限于薪酬激励。本文以价值创造为业绩标准,采用动态基础薪酬制度,将薪酬激励与非薪酬激励相结合设计经营者激励模型,在传统委托代理模型基础上得出如下三点结论:第一,实行动态基础薪酬制度可以有效提升经营者努力水平;第二,经营者激励应采用薪酬激励与非薪酬激励相结合的手段,并依据非薪酬激励敏感度灵活设计二者的组合比例;第三,垄断行业经营者努力水平低于竞争性行业,需要引入竞争机制。     

Managerial value and belief systems in a cross-national context: The case of thetrivial significance

This article discusses potential theoretical and methodological flaws in value-based research in a cross-national context. Using data from a comparative study of American and Indian CEOs, it is shown that some managerial beliefs and value systems do vary as a function of national background. While this is neither surprising nor exciting, whether this significantheterogeneity offers nontrivial predictive utilityin explaining the observed variance in a large number of structural, strategic, and other critical variables at the organizational level is the more important question. This study offers preliminary evidence to the contrary.In this era of multinational corporations and an emerging global market for executive and managerial talent, the question of whether some managerial beliefs and value systems persist in spite of extensive acculturation and socialization has been an issue of concern — especially in the United States because of a large and continuing flow of immigrants. Our results show in essence that this question, though important and interesting from a sociological angle, is perhaps not as crucial as one might suppose in influencing the strategic thrust, structural configurations, or certain aspects of performance of an organization.     

Measuring Christian Beliefs that Affect Managerial Decision-Making: A Beginning

Although considerable work has been done on the measurement of religious values and beliefs, little is understood about their effect on managerial values and decision making. This paper reports on theoretical work by the authors identifying Christian religious beliefs that might affect managerial decision making; it also reports the results of empirical work validating five scales of religious beliefs that might affect managerial decision making. Future research directions are proposed. This revised version was published online in August 2006 with corrections to the Cover Date.     

Strategies,management values,and outcomes in manufacturing companies

Popular literature on corporate cultures presents stories about the importance of management's values. This article reports statistical analyses based on data obtained from middle and top managers employed by manufacturing companies. Results show that companies pursuing a strategy of cost leadership possess cultures emphasizing pragmatic values and strong performance norms. Moreover, these values and norms relate significantly with managers' career satisfaction and their organizational commitment.     

职业经理对民营企业信任关系的实证分析

民营企业的信任关系正从情感和关系型信任向制度和程序型信任演化,组织因素显著影响职业经理对企业的信任,而后者又显著影响企业对职业经理的吸引力.这些因素依影响程度的大小分别为:雇主诚信、组织公平、匹配状况、职业发展管理和薪酬管理.其中:(1)雇主诚信的影响作用和范围最大,最受谋求长期发展的职业经理重视.雇主缺乏诚信是导致职业经理信任不足的首要因素.(2)组织公平性对基层、高学历和短工龄的职业经理信任的影响较大.(3)个人与组织匹配的不足将损害绝大多数职业经理的信任.(4)男性、基层、低学历和短工龄的职业经理在建立信任时较为重视职业发展管理.(5)薪酬管理的不完善将较大地削弱稳定性较高的职业经理的信任.     

基于NK模型的组织复杂性情境下管理者认知表征作用的仿真研究

通过分析管理者的认知表征在组织复杂性情境下对组织决策的影响机理,提取出表征强度、表征偏差和经验丰裕度3个重要因素,并基于NK模型进行了相应的仿真。研究结果显示,管理者的认知表征能有效改善组织复杂情境下的决策效果。最后,以此为基础建立了表征强度、表征偏差和经验丰裕度对组织决策的影响机制模型。     

The role of personal values in the charismatic leadership of corporate managers: A model and preliminary field study

This study used multi-source field data collected in five organizations to examine linkages among managers' personal value system (i.e., intensity of openness to change, traditional, collectivistic work, self-transcendent, and self-enhancement values), charismatic leadership of managers, and three outcome measures. Two-hundred and eighteen managers provided self-reports of their personal values and ratings of their followers' extra effort and organizational citizenship behavior (OCB). Nine-hundred and forty-five subordinates rated the focal managers' charismatic leadership. Superiors of the focal managers provided ratings of managerial performance 2 months after collecting the managers' and subordinates' ratings. Results indicated that traditional, collectivistic work, self-transcendent, and self-enhancement values related positively to charismatic leadership, which predicted managerial performance and followers' extra effort and OCB. Managerial performance moderated the relationships between leaders' values, charismatic leadership, and followers' outcomes.     

Women on Work,Women at Work: Visual Artists on Labour Exploitation

The aim of this paper is to explore an organizational issue of gender inequality in labour, represented in visual arts, and illustrated by critical artistic practice of Lucy McKenzie, Julita Wójcik and Mary Kelly. The paper seeks alternatives to patriarchal constructions of the gendered identity at work and the associated notions of the idealized managerial masculinities. I attend to working strategies and art making processes that reflect managerial otherness. The artists discussed engage in relational activities that have replaced dominant masculine values of managing and producing by a focus on collectivism, play and relational transmission. Work here is envisaged as a political and cultural category that alters a meaning of value and is considered crucial in formation of identity and a lifestyle choice. The paper reflects on invisibility of alternative ways of working, contributing to on-going multidisciplinary debate, challenging disadvantage and discrimination at work context and a disproportionate participation and representation of women in arts, management and in society as a whole. In a dim corner of my room for longer than my fancy thinks A beautiful and silent Sphinx has watched me through the shifting gloom. Inviolate and immobile she does not rise she does not stir For silver moons are naught to her and naught to her the suns that reel (From The Sphinx by Oscar Wilde)     

Data Envelopment Analysis for Managerial Control and Diagnosis*

Data envelopment analysis (DEA) is a linear programming-based technique that converts multiple input and output measures into a single comprehensive measure of productive efficiency. This is accomplished via the construction of an empirically based production frontier and by the identification of peer groups. Each unit is evaluated by comparison against a composite unit that is constructed as a convex combination of other units in its peer group. DEA has now been applied in a variety of managerial contexts. In this paper we draw on theories of decision making, measurement and control, the mathematical properties of DEA, prior reported applications, and our own experience, to assess the potential of DEA as a general management tool. We first make the distinction between managerial diagnosis and control. We show how measurement requirements differ for these two managerial decision contexts, and argue that DEA has the potential to provide support in each context. Measurement and decision support criteria for each activity are then developed by reference to the literature on diagnosis and control. Based on its mathematical definition and properties, the relevant attributes of DEA are then derived. The technique is evaluated in each capacity by comparison to the appropriate set of criteria. This evaluation is supported with evidence from our experience with DEA in a large public-sector organization. We argue that the structural properties of DEA, critical managerial choices in its application, and situationally specific factors, interact to determine the strengths and limitations of DEA in each decision context. Implications for research and practice are discussed.     

The Role of Operational Interdependence and Supervisory Experience on Management Assessments of Resource Planning Systems

Greater interdependence among workers and activities not only increases the need for internal communication, but it also imposes complications and barriers to effective information exchange. Intraorganizational communication capabilities of certain information systems can help overcome these barriers. However, the extent to which certain systems are promoted as communication tools depends largely on management's interpretation of their usefulness, which in turn may be largely dependent on operational context and managerial experience. We use a controlled experimental approach to study how these issues interact to impact managerial assessments of resource planning systems. Results show that managers value the communication capabilities of resource planning systems more so in highly task‐interdependent contexts and that these assessments are still more positive among managers with greater supervisory experience. As a result, these findings pose direct implications regarding the management support of technology use.     

Accounting information for managerial decision-making in shareholder management versus stakeholder management

With global challenges like climate change and, of course, the crisis of capital markets in the recent past stakeholder oriented management receives enhanced attention whereas shareholder value management is increasingly criticized for its undesirable external effects on stakeholders other than owners. Regardless of whether these criticisms are well founded or not, the question arises how accounting-related techniques for supporting managerial decision-making differ in shareholder and stakeholder value management. Accounting information can affect managerial decision-making in two ways: directly as input to decisions or indirectly by influencing the behavior of managers. This article reviews the contributions and limitations of information that prominent accounting-related techniques of shareholder management and stakeholder management provide for managerial decision-making. In a comparative perspective we find that the approaches in shareholder value management are much more advanced. In particular the two roles of information in shareholder value management are manifest in accounting-related techniques which are focused on increasing firm value. The value driver models or residual income-based performance measures may serve as examples. In comparison, accounting-related techniques to support managerial decision-making in stakeholder management are not as well advanced. So far we have approaches which concentrate on selective stakeholder groups and only partially address the multi-dimensionality of stakeholder value creation. From a conceptual perspective our findings indicate that stakeholder value creation requires a more integrated approach for answering the question whether stakeholder value is created or diminished. As a consequence, if stakeholder-orientation is taken seriously, the time has come to pay more attention to related accounting techniques.