Performance management change in archaeological sites: The case of Herculaneum Conservation Project

This study focuses on the issues relating to the implementation of management accounting systems in complex settings such as archeological sites. The aim is to understand the conditions under which the implementation of performance management systems (PMS) may enable cultural organizations to fulfil their multiple objectives and the factors which play a crucial role in such dynamics. Focusing on the Herculaneum Conservation Project (HCP) the study explains how PMS came to be implemented having been made acceptable to all parties involved. The Middle Range Theory as developed by Broadbent and Laughlin (Accounting control and controlling accounting: interdisciplinary and critical perspectives, Bingley, Emerald, 2013) was utilized to explore how the PMS change took place in the HCP, and focus on the factors influencing this process. The findings reveal that the change in the PMS benefited from the involvement of a multidisciplinary Specialist Work Group. This involvement reduced the natural tendency to resist the forces of change and increased the commitment of the various groups of stakeholders to the new culture. The findings reveal how PMS were developed in the context of a multifaceted approach to change, allowing us to draw both theoretical and practical lessons that may be brought to bear in other complex contexts.     

On computing a minimum secure dominating set in block graphs

In a graph \(G=(V,E)\), a set \(D \subseteq V\) is said to be a dominating set of G if for every vertex \(u\in V{\setminus }D\), there exists a vertex \(v\in D\) such that \(uv\in E\). A secure dominating set of the graph G is a dominating set D of G such that for every \(u\in V{\setminus }D\), there exists a vertex \(v\in D\) such that \(uv\in E\) and \((D{\setminus }\{v\})\cup \{u\}\) is a dominating set of G. Given a graph G and a positive integer k, the secure domination problem is to decide whether G has a secure dominating set of cardinality at most k. The secure domination problem has been shown to be NP-complete for chordal graphs via split graphs and for bipartite graphs. In Liu et al. (in: Proceedings of 27th workshop on combinatorial mathematics and computation theory, 2010), it is asked to find a polynomial time algorithm for computing a minimum secure dominating set in a block graph. In this paper, we answer this by presenting a linear time algorithm to compute a minimum secure dominating set in block graphs. We then strengthen the known NP-completeness of the secure domination problem by showing that the secure domination problem is NP-complete for undirected path graphs and chordal bipartite graphs.     

The role of weighting in corporate governance ratings

This methodological paper highlights the differences and the resulting implications from the application of the three most commonly applied weighting index methods to measuring corporate governance quality at an aggregate level: the Dichotomous; the partial compliance (PC) unweighted; and the Experts’ methods. In particular, first, we demonstrate how each method is applied and provide the details needed for readers to replicate each method. Second, we employ these methods on a sample of companies and compare the corresponding scores by testing their differences statistically. Third, as an indicative example of the potential implications arising from the use of these measures, we test whether the relation between market value and corporate governance levels differs, depending on the method applied. We find that the three methods produce significantly different overall and relative (i.e., ranking order) scores and, consequently, the relation between market value and corporate governance levels differs, depending on the method applied. Thus, we contribute to the corporate governance literature by showing that weighting in corporate governance indices matters and we recommend simultaneous application of at least two methods (i.e., the PC unweighted and the Experts’ methods) for deriving robust findings.     

Subset sum problems with digraph constraints

We introduce and study optimization problems which are related to the well-known Subset Sum problem. In each new problem, a node-weighted digraph is given and one has to select a subset of vertices whose total weight does not exceed a given budget. Some additional constraints called digraph constraints and maximality need to be satisfied. The digraph constraint imposes that a node must belong to the solution if at least one of its predecessors is in the solution. An alternative of this constraint says that a node must belong to the solution if all its predecessors are in the solution. The maximality constraint ensures that no superset of a feasible solution is also feasible. The combination of these constraints provides four problems. We study their complexity and present some approximation results according to the type of input digraph, such as directed acyclic graphs and oriented trees.     

Testing Herzberg’s Two-Factor Theory of Motivation in the Public Sector: Is it Applicable to Public Managers?

Given the limitations in providing monetary rewards as an incentive in the public sector, Herzberg’s Two-Factor Theory of Motivation can be promising if it is applicable to public employees. This study identifies the effects of motivators and hygiene factors on public managers’ job satisfaction, and finds out if there is difference, compared to how private-sector employees are motivated. According to the findings, a majority of identified motivators in the previous research showed positive effects on job satisfaction among public managers, and public managers’ job satisfaction was not affected by hygiene factor as predicted in Herzberg’s study. Managerial implications are discussed.     

The Use of the Partnering Concept for Public–Private Collaboration: How Well Does it Really Work?

This paper critically scrutinizes the key success factors and tools described in the partnering literature by exploring how they are implemented in a public–private partnering collaboration. In addition to this the paper investigates to what extent these tools facilitate the relationship between the parties in a partnering process. The empirical data consist of two longitudinal case studies. Both cases are large and complex urban development projects in the Swedish water and sewage industry. The results from the cases were ambiguous and positive; as well, some negative outcomes were present. Further, the processes were in both cases far from easy and it required a lot of effort from the parties in the collaboration to make the collaboration work and establish a culture based on trust, especially higher up in the organization. As could be expected, the reality is thus far more complex and cumbersome than previous studies indicate.     

Can Private Donations Help Public Universities Build Bridges Over Troubled Waters?: Practical Lessons for Administrators and Donors

With decreasing appropriations, some public organizations seek donations, often from large donors who may want to generate a return on investment by transforming the institution. As such, an interesting question emerges about institutions’ ability to meet donors’ expectations. Long fundraising histories, combined with a political and decentralized nature, make state universities an interesting venue to study the use of donations to create institutional change. Based on two single-state case studies, this research argues that real and perceived organizational barriers must be overcome. It concludes with implications for both administrator and donors.     

Almost Like a Real Band: Navigating a Gendered Jazz Art World

Professional jazz has been organized around two contradictory cultures. Historically, the jazz art world has followed norms of meritocracy, which promote equality across boundaries of race and class. At the same time a culture of exclusivity, anchored in gendered essentialism, has severely limited female participation. By analyzing interview data with artists from the Hamilton College Jazz Archive, we illustrate how these contradictory cultures of inclusion and exclusion operate to channel women into feminized roles in the jazz world. We then discuss how women employ a number of strategies to work around the culture of exclusivity and capitalize on the norms and values of musical meritocracy. Despite institutional openings in professional jazz that emerged following the women’s movement, female jazz artists continue to face strong barriers toward full equality in the jazz world. Although female artists consistently demonstrate that they possess equal musical skills to male musicians according to the norms of meritocracy that guide professional jazz, women remain on the margins of the jazz art world.     

Committed,Grateful, and Worthy of Acceptance: <Emphasis Type="Italic">Master Chef Israel</Emphasis> and the Social Construction of Immigration Narratives

The rhetoric of nations, such as Israel, often assigns immigrants social positions in nationalist reconstructions. Given the active role the media has taken in reconstructing the nation, this paper suggests looking at Master Chef Israel (MCI) as an arena in which immigrant contestants are staged as recruited to engage in the reconstruction and branding of Israel. A narrative analysis of five seasons of MCI and interviews with 15 contestants tracked three narratives, each of which reveals a different mode of branding Israel. The show branded Jewish immigrants as equipped with the necessary capital to become Israelis, while those who converted to Judaism and immigrated to Israel were expected to show commitment both to their new religion and to their new country. In the third narrative, MCI staged the patriotism of individuals who immigrated after marrying an Israeli citizen as a gradually emerging sentiment based on the extent to which their difference enabled the incorporation of an Israeli component into their overall identity.     

Effect of Health on Retirement of Older Americans: a Competing Risks Study

Retirement is an important event in the life of an individual. The decision to retire or exit from full-time employment may be motivated by several factors, including health. This paper explores the effect of both subjective and relatively more objective physical and mental health conditions on the probability of exit from full-time employment. Using longitudinal data on older Americans from ten waves of the Health and Retirement Study (1992–2010), eight health indices are created from a wide range of health measures by principal component analysis. The effect of these health indices on the time until exit from full-time employment is empirically examined in a proportional hazard model. Single and competing risk specifications are estimated that allow for multiple spells of full-time employment and control for unobserved heterogeneity. The main results suggest that better self-reported health decreases the likelihood of exit from full- time employment, while poor physical health (functional limitations factor) increases the likelihood of exit from full-time employment via complete retirement and disability. For mental health, I find that depression increases the likelihood of exit via complete retirement, part-time work and unemployment while cognitive disorders lead to an increase in likelihood of exit via the disability exit route. Hence, physical and mental health problems are both impediments to continued work. These results have implications for public policies targeted towards retaining older workers within the labor market.