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The Effect of Espoused Culture on Acceptance of Online Tax Filing Services in an Emerging Economy
Full text linkThis paper investigates the impact of espoused national culture on the individuals’ acceptance of online tax filing services in an emerging economy. This study integrates the Theory of Planned Behavior and incorporates the impact of taxpayers’ trust and skepticism on their intentions to adopt online tax filing. This paper studies the moderating effect of espoused national culture on tax payers’ intentions to e-file taxes using either government or private vendor tax filing portals. Our results indicate that higher subjective norm, positive attitude, higher perceived behavioral control, and higher perceived trust are linked to higher intentions of adopting online tax filing
A Complex Adaptive Systems Perspective to Appreciative Inquiry
Full text linkAppreciate Inquiry (AI) is utilized to facilitate organizational change by encouraging stakeholders to explore positives and generative capacities within their organization. In the literature, analysis of the effectiveness of AI is confined to psychological and managerial explanations such as highlighting the promotion of positive mindset and collective organizational planning. This paper will discuss a Complex Adaptive Systems (CAS) perspective and present a new model for understanding the functionality of AI. The emphasis of this paper is placed on exploring the effects of AI on the behavior and interactions of agents/employees related to how they cope with change. An analysis of AI’s functionality through the lens of CAS reveals two critical insights: a) AI enhances adaptability to change by strengthening communication among agents, which in turn fosters the emergence of effective team arrangements and a more rapid collective response to change and b) AI possesses the potential to generate a collective memory for social systems within an organization. Furthermore, a systematic analysis of AI indicates a close connection between this method and CAS-based styles of management. This paper concludes by suggesting that AI might represent a potential method with the capacity to place organizational teams in “the edge of chaos”.Keywords: appreciative inquiry, organizational change, management, complex adaptive systems, edge of chao
The Contribution of Workplace Spirituality on Organizational Citizenship Behavior
Full text linkThis study explored the role of workplace spirituality on organizational citizenship behaviors. The authors purposed that all three aspects of workplace spirituality (sense of community, meaningful work, and inner life) will positively associate with organizational citizenship behaviors towards individual and organization. Participants for this study are undergraduate and graduate students from two public universities in south Texas (n=179). The data was collected using self-administered questionnaire survey. The results from partial least square regression analysis revealed that all three aspects of workplace spirituality positively and significantly associate with organizational citizenship behavior towards individual and organizational citizenship behavior towards organization
A Comparison of the Characteristics of Price Parity Constructs with Exchange Rates and the Potential Impact on Foreign Currency Translation
Full text linkCharacteristics of a constructed time series of price parity numbers were compared with the time series of exchange rates between twenty-two countries’ currencies and the United States dollar. These characteristics were analyzed to determine in which countries an accounting policy change from exchange rates to price parity for translation of foreign currency would result in greater information content of consolidated statements. The results of the study are consistent with the use of price parity for sixteen of the twenty-two countries studied, but not for translation of accounts between the Japanese yen and the United States dollar
Lean Production Systems
Full text link Toyota Production System approaches leanness by relying on an important subsystem called “respect-for-humanity”. In contrast, anecdotal evidence suggests leanness in the Western world is often achieved as a result of “lean becomes mean”. In this case study of a manufacturing plant in the United States, results from the structural equation model show suggestion autonomy, a self-reported measure, is lower than initially expected by the management team. Yet, other results illustrated the positive motivational effects of suggestion autonomy had on the worker’s well-being, which was manifested in the form of higher perceived employment security, lower effort-reward unfairness, higher job satisfaction, and higher overall satisfaction. Results of second order factor from Structural Equation Modeling supported the extent theories that an integrated approach to organizational design is related to worker’s overall satisfaction. That is, the signaling effect of overall satisfaction by the workers can be used to gauge a firm before it moves in the direction of excessive leanness, decreased satisfaction and suboptimal performance
The Functions of Management as Mechanisms for Fostering Interpersonal Trust
Full text linkThe central purpose of this article is to draw attention to ways that interpersonal trust between supervisors and employees can be fostered through activities associated with the four functions of management. Interpersonal trust has received increasing attention as an important variable for effective management and the success of organizations. Further, managers serve a critical role in promoting organizational success. Practical insights regarding activities that promote interpersonal trust within each of the four functions of management is briefly discussed. Emphasizing these insights within management education venues is also addressed. These insights are offered with the intent of encouraging a more deliberate focus on trust within the functions of management.
Capital Structure over the Life Cycle
Full text linkI hypothesize that highly innovative firms — those with high risk, yet higher potential return — will be more likely to raise funds through stock markets than bond markets. Using the product life-cycle as a theoretical framework, this is all placed within the context of the Trade-Off theory of capital structure. Empirically, I test this relationship of innovative activity to equity issuance by regressing patent activity (as a proxy for innovation) on the ratio of funds raised through the stock market to total funds raised. The results are statistically and economically meaningful
