Understanding managers' preferences for internal markets versus business planning: A comparative study of German and U.S. managers

Internal markets and centralized business planning are alternative organizational designs for coordinating the economic activities within a firm. While some preliminary theory about when to use each exists in the literature, little is known about how managers understand and decide when to use one or the other. The study develops and tests in samples of German and U.S. managers a preliminary theory about factors that influence the preferences of managers for internal markets or planning as alternative modes of coordination. Managers' preferences are influenced by key constructs of internal markets and planning theory (the perceived limits of planning, speed and efficiency of markets, motivation potential of markets), but also by differences in their institutional contexts (national government and business context, company culture, and recent company experience with planning and internal markets). The study is the first to explore the substitutability of internal markets and planning within the strategic decision process of managers, closer to where it becomes reality.     

Regulatory fit effects on perceived fiscal exchange and tax compliance

Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers’ understanding of the importance of taxes, strengthen their perception of fiscal exchange and consequently also increase tax compliance. Two studies examined how fit between framing of information and taxpayers’ regulatory focus affects perceived fiscal exchange and tax compliance. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher if information framing suits their regulatory focus. Study 1 supported this hypothesis for induced regulatory focus. Study 2 replicated the findings for chronic regulatory focus and further demonstrated that regulatory fit also affects tax compliance. The results provide further evidence for findings from previous studies concerning regulatory fit effects on tax attitudes and extend these findings to a context with low tax morale.     

Public relations channel “repertoires”: Exploring patterns of channel use in practice

While public relations practitioners may use any number of channels to accomplish organizational objectives, research has focused on the use of single communication channels in isolation from other available channels. The purpose of this exploratory study is to identify the common combinations of channels or “channel repertoires” that practitioners use to reach their publics. Analyses of survey data (N = 504) of practitioners from five countries revealed four distinct patterns or repertoires of channels. The results also indicated that many public relations functions predict the use of certain repertoires, and explained which functions of public relations use more channels than others. The findings have implications for theory building, practice, and pedagogy on planning and engagement with publics.     

Settler colonialism and sociological knowledge: insights and directions forward

Theory and Society - What can the analytical framework of settler colonialism contribute to sociological theorizing, research, and overall understanding of the social world? This essay argues that...     

Is the sociology of deviance still relevant?

This paper discusses whether and to what extent the field of the sociology of deviance is “dead,” relevant to sociology generally, or intellectually vital, and, if it is less vital than it once was, how and why it declined in vigor, and what might be done to return it to its glory days. It also addresses the implications of the election of 2004 for the field of deviance studies. Erich Goode is Professor Emeritus of Sociology at the State University of New York at Stony Brook and senior research scientist in the Department of Criminology and Criminal Justice at the University of Maryland at College Park. He is the author of ten books, mainly on drug use and deviant behavior, a recipient of several teaching awards, and a winner of the Guggenheim fellowship.     

The rise and fall? Of mental stress claims in the USA

Occupation-related mental stress has been associated with significant loss in terms of diminished productivity, higher absenteeism, and increased workers' compensation claims. The Liberty Mutual Group workers' compensation data were analysed for the years 1984-93 for mental stress-related claims. This represented over 7 million claims, over 17000 of which were identified as mental stress-related. The proportion of all stress claims was estimated for each year. The proportion by gender, age and occupation (job classification code and occupation name) was also described. Stress claims increased during the late 1980s, peaking in 1991, accounting for 0.48% of all claims and 1.69% of all claims costs, and has declined since. Even at its peak, mental stress claims were not a major portion of workers' compensation losses. However, they are expensive. The average costs of a stress claim in 1993 was about $13000. The state of California accounts for 60% of the claims reported to Liberty Mutual over this 10-year period. In 1993 women accounted for 51% of the stress claims and about 30% of all claims. The mean age of workers with stress claims was 39.3 years, with most stress claims from 30 to 34 year-olds. High-risk occupations and industries include banks, insurance companies, general labourers, management, salespersons, and drivers. The current decline in stress claims can largely be explained by a combination of changes in unemployment, increasing litigation, and changes in law in California and other states that made more stringent the requirements whereby a mental stress claim can be considered work-related. While the data presented are helpful for comparing stress claims to all claims reported to Liberty Mutual and for identifying high-risk occupations and industries, because of the uniqueness of the stress claim selection algorithm and the uncertainties with cost estimates, the cost figures are not directly comparable to other claims reporting systems.     

Misperception of chance and loss repair: On the dynamics of tax compliance

Previous experimental studies on tax behavior have been particularly concerned with determining the absolute effect of detection rate and punishment on tax filing, leading to mixed results. In this paper, we shed some additional light on the effectiveness of audit probability and sanctions by drawing upon a dynamic setting with particular focus on the time lag between audits. Our results showed that tax compliance decreased immediately after a random audit, suggesting that subjects were prone to misperception of chance. Sanctions decreased compliance to a lesser extent; they were, however, associated with the tendency of subjects to repair their losses by increasing their capital stock.