Coaching und organisationale Ver?nderungsprozesse �C eine organisationstheoretische Betrachtung

For many organizations, the ability to change and to meet future needs has become a central challenge. This paper is concerned with the question of how the human resource development instrument coaching can be implemented in supporting change. Coaching settings usually deal with the context of role identity within a system. This paper follows up, outlines and links coaching with organizational theory respectively organizational learning. In conclusion, some points for the practice of coaching are outlined.     

DPR Debate: Growth Identification and Facilitation: The Role of the State in the Dynamics of Structural Change

This DPR Debate is based on the contribution by Justin Lin, Chief Economist at the World Bank, and his colleague Célestin Monga, on ‘Growth Identification and Facilitation: The Role of the State in the Dynamics of Structural Change’. The article under consideration is important and timely as it articulates a number of new policy implications from Justin Lin's earlier work on New Structural Economics, which was discussed in a previous DPR debate (Lin and Chang, 2009). This symposium contains the article and comments on it from five distinguished specialists, and closes with a rejoinder by Lin and Monga. This introduction discusses the article, the comments and the rejoinder. The historical record indicates that, in all successful economies, the state has always played an important role in facilitating structural change and helping the private sector sustain it across time. This article puts forward a new approach to help policy‐makers in developing countries identify those industries that may hold latent comparative advantage, and recommends ways of removing binding constraints to facilitate private firms' entry into those industries. Two types of government interventions are distinguished: first, policies that facilitate structural change by overcoming information, co‐ordination and externality issues, which are intrinsic to industrial upgrading and diversification; and second, policies aimed at protecting certain selected firms and industries that defy the comparative advantage determined by the existing endowment structure.     

Effects of corporate equity ownership on firm value

We investigate the valuation effects related to corporate minority block purchases for a European sample of 113 purchases over 1993–2006. We argue that corporate block ownership, as opposed to institutional or individual block ownership, has several unique characteristics and can create significant short- and long-term wealth for target and acquiring firm shareholders. Because target firms that exhibit signs of inefficient monitoring or agency problems benefit the most, we conclude that corporate block ownerships can align incentives and mitigate information problems in corporate business relationships.     

Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US

Following the report of the Stiglitz Commission, measuring and comparing well-being across countries has gained renewed interest. Yet, analyses that go beyond income and incorporate non-market dimensions of welfare most often rely on the assumption of identical preferences to avoid the difficulties related to interpersonal comparisons. In this paper, we suggest an international comparison based on individual welfare rankings that fully retain preference heterogeneity. Focusing on the consumption-leisure trade-off, we estimate discrete choice labor supply models using harmonized microdata for 11 European countries and the US. We retrieve preference heterogeneity within and across countries and analyze several welfare criteria which take into account that differences in income are partly due to differences in tastes. The resulting welfare rankings clearly depend on the normative treatment of preference heterogeneity with alternative metrics. We show that these differences can indeed be explained by estimated preference heterogeneity across countries—rather than demographic composition.     

“I Think it Would Be a Very Sensitive Topic …” School Social Work,Gender Variance,and the Silencing of Differences

This article discusses an “orientational” study of the perceptions of school social workers regarding gender-variant students and the impact of their presence on the discourse about gender identity. The findings indicate that gender-variant students are becoming more known and visible in public schools but that they do not make up a homogeneous group. Moreover, the study seems to show that the discourse about gender remains extremely limited, in part due to a linking of gender identity with sexuality.     

Introduction: The Senses in Social Interaction

In this introduction, we provide the scholarly background that motivates the special issue and briefly discuss its content. We touch on contemporary debates in symbolic interactionism, ethnomethodology and conversation analysis, and anthropology that inform the research undertaken by the contributors. We conclude by deriving six interrelated themes—intersection, entwinement, multimodal, contextually embedded, structured, and serendipitous—from an examination of the articles.     

Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship

This paper contrasts the decision-usefulness of prototype accounting regimes based on perfect accounting for value, i.e. ideal value accounting (IVA), and perfect matching of cost, i.e. ideal cost accounting (ICA). The regimes are analyzed in the context of a firm with overlapping capacity investments where projects earn excess returns and residual income is utilized as performance indicator. Provided that IVA and ICA systematically differ based on the criterion of unconditional conservatism, we assess their respective decision-usefulness for different valuation- and stewardship-scenarios. Assuming that addressees solely observe current accounting data of the firm, ICA provides information which is useful for valuation and stewardship without reservation whereas IVA entails problems under specific assumptions.     

A Contradiction in Terms? Making Sense of Emotional Intelligence in a Construction Management Environment

Emotional intelligence (EI) has been hailed as being critical to individual performance within organizations. However, recent theoretical debates indicate that scholars need to apply a more differentiated lens when examining the utility of EI in a particular organizational context. In this study, we seek to contribute preliminary empirical evidence to this debate. Drawing upon an interpretivist approach and a narrative analysis, we examine how UK construction project managers make sense of EI, and how this shapes their receptiveness to the construct. Our data analysis suggests that there are enduring, albeit changing, characteristics of the industry and the sensemaking processes of project managers that renders the construct, at least for the time being, of limited utility. Thus, our analysis is a cautionary tale for those management scholars and practitioners who argue for the ‘trainability’ of EI.     

Reference compensation: a transfer of reference price theory to human resource management

The topics of compensation in human resource management and pricing in marketing theory both involve a monetary component that is important for companies to manage. While the role that price perceptions play for consumers is the subject of the well-established reference price theory, human resource management theory lacks any related concept for the compensation perceptions held by employees. This paper transfers reference price theory to HR management in the form of reference compensation, conceptualized as an individual’s compensation norm, including normative and predictive compensation expectations. Possible measures to influence employees’ reference compensation are suggested and avenues for further establishing the concepts in research and practice are developed. As a first empirical attempt to support the relevance of the concept, we present results of an exploratory study among 88 part-time students. We show that employees apply references when judging compensation, and that the applied references vary with different employment situations.