The Strategic Management of Corporate Myths

In a new approach, which departs from traditional modes of management, highly effective leaders can use the powerful tool of organizational myths as managerial interventions to inspire, indeed control, behavior and attitudes. The authors suggest a way to analyze or ‘map’ myths, evaluate their potency, determine if the myths conflict with strategic organizational goals and, where necessary, take action to build positive and supportive myths. The myths that have been used by effective organizations are presented in support of the concepts that are advanced by the authors. This revised version was published online in August 2006 with corrections to the Cover Date.     

A ‘Rhizomic’ Model of Organizational Change and Transformation: Perspective from a Metaphysics of Change

We are not good at thinking movement. Our instinctive skills favour the fixed and the static, the separate and the self-contained. Taxonomies, hierarchies, systems and structures represent the instinctive vocabulary of institutionalized thought in its determined subordinating of flux, movement, change and transformation. Our dominant models of change in general and organizational change in particular are, therefore, paradoxically couched in the language of stasis and equilibrium. This paper seeks to offer an alternative model of change which, it is claimed, affords a better understanding of the inherent dynamic complexities and intrinsic indeterminacy of organization transformational processes.     

Perceived leader integrity: Supporting the construct validity and utility of a multi-dimensional measure in two samples

The empirical study of perceived leader integrity has lagged its intuitively appealing role as a fundamental characteristic of effective leaders. Following theoretical examinations of the definition of integrity and previous work arguing that perceived integrity emerges from judgments of leader consistency and leader morality, we developed a multidimensional measure that includes both perceived morality and consistency items. In a first sample of university students, confirmatory factor analyses and results from regression analyses relating the dimensions to direct measures of leader integrity and trust offer partial support for the utility of including dimensions of moral behavior and consistency (represented by behavioral integrity). Further, we replicated these findings in a second sample of working professionals and found support for our hypotheses showing that dimensions assessing behavioral integrity and moral behavior related to leader effectiveness, job satisfaction, work engagement, and intent to quit as mediated by trust in the leader.     

Remuneration Committees,Pay Consultants and the Determination of Executive Directors' Pay

This paper explores how Board Remuneration Committee (Remco) decisions about executive pay are influenced by pay consultants. Drawing on resource dependency theory and case study evidence from five companies, the paper illuminates the complexities of the pressures and processes confronting both Remcos and pay consultants in the determination of executive pay awards. In contrast to ‘managerial power’ arguments, it demonstrates that the Remcos are proactive in managing pay policy, conscientious in seeking to ensure that pay is appropriate and not over‐generous, and that pay consultants are independent and take their instructions entirely from the Remco. Nevertheless, Remcos' understandings of the wider pay environment, informed by the comparative data supplied by pay consultants, constructs a climate in which the Remcos come to perceive a need for periodic upward pay adjustments to ensure that executive remuneration is consistent with external benchmarks if they are to avoid recruitment and retention problems.     

Latente Steuern und Earnings Management

On the one hand deferred income taxes can be used for earnings management for external reporting purposes by itself. On the other hand deferred income taxes can indicate earnings management in other accounting areas, fraud and aggressive tax management. Empirical research was able to identify the usefulness of information provided by sundry components of the reported income tax expense for users of financial statements. In particular, the German literature concerning financial statement analysis underestimates the value of this information. This paper critically reviews empirical research and draws conclusions for financial statement analysis and for future studies in this area.     

全球治理机制的合法性

关于全球治理机制合法性的讨论常常充满着困惑,因为学界从未建立关于全球治理机制合法性适当的分类标准。本文认为,界定合法性概念对全球治理机制十分重要,合法性的评估不能简化为对自利的探讨,正义性与合法性应该区别对待。本文着重探讨全球治理机制合法化的充要条件,即所谓的复合标准。这种标准要求确保民主国家对问责渠道达成一致,包含三种独立的合法性评估标准(可接受的最低道德标准、相对获益和完整性),以及应对实际和规范不确定性的有效认知方法。机制与社会政治环境之间的关系是全球治理机制合法性的重要内容,其中监督和批评全球治理机制运作的外部代理人对机制持续的合法性非常重要。此外,尽管民主价值观念对合法性很重要,但这并不意味着国家层级的某些程序在全球层级也同样必需。     

Speech Content and the Emergence of Inequality in Task Groups

We examine how the content of actors' speech and the frequency with which they make contributions affect the emergence and legitimation of inequality in task groups. Previous research has focused on classifying acts, the smallest meaningful units of speech, such as providing opportunities to others to speak, making task relevant suggestions, and positively or negatively evaluating the contributions of others. We also employ a classification scheme based on the cognitive complexity of spoken language in the turn. This scheme is based on an interpretation of the cognitive development model posited by Piaget. In addition to the complexity of language, we analyze speech group members employ to organize to solve the task. These classifications rely on the entire content of the turn rather than the more atomistic act. Data analyzed are from 33 groups of students performing different types of tasks. We employ structural equation models to identify how acts and content are related to one another in the observed interaction patterns in groups. Applications of these insights are explored in the discussion.