The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals

Beaudoin, Cathy; Dang, Li; Fang, Qiaoling; Tsakumis, George T.

doi:10.1016/j.intaccaudtax.2012.07.004

Cited by 6 publications

(4 citation statements)

References 53 publications

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“…To reach their target, managers usually seek “Guan Xi” (which refers to the relationship in Chinese terms and includes exchanging favors) to prevent risk, which represents a special feature of the Chinese management style. Both western and Chinese management styles are firmly anchored in the managers’ attitudes, behavior and national origin and values (Beaudoin et al , 2012), which is why management style must be prioritized in the RCP framework.…”

Section: Discussionmentioning

confidence: 99%

Applying fuzzy interpretive structural modeling to evaluate responsible consumption and production under uncertainty

Wang

et al. 2018

IMDS

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Purpose The purpose of this paper is to adopt fuzzy interpretive structural modeling (ISM) to develop a precise evaluation framework and provide a theoretical basis for enhancing the understanding of responsible consumption and production (RCP) in academic and industrial fields. Design/methodology/approach An integration of fuzzy set theory and ISM is proposed to maintain a higher level of consistency and reduce the uncertainty inherent in expert responses. Findings RCP can be categorized into seven levels, which represent the driving power from higher to lower. The top aspect is management style; the remaining aspects are stakeholder management, regulation compliance, efficiency improvement, sustainable awareness, sustainable production and social responsibility. Research limitations/implications This study attempts to integrate the triple bottom line (TBL) concept and corporate sustainability to develop a significant framework for evaluating RCP. Although the proposed aspects and criteria can be used to evaluate the Chinese construction industry, these may be insufficient for other industries. In addition, further discussion regarding important aspects and criteria is required to complete the theoretical basis. Practical implications The results indicate that the top two criteria are establishing transparent communication channels and promoting managerial attitudes and behavior, which are followed by technology capabilities, organizational culture and stakeholder engagement. These five criteria play important roles when implementing RCP practices among Chinese construction firms. Originality/value This study is the first to discuss RCP via an integration of the TBL concept and corporate sustainability. The framework developed herein provides a precise guideline for Chinese construction firms to improve their performance, and it also promotes the efficient use of resources via sustainable practices.

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Section: Discussionmentioning

confidence: 99%

Applying fuzzy interpretive structural modeling to evaluate responsible consumption and production under uncertainty

Wang

et al. 2018

IMDS

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“…Kim and Froese, 2012); using participants of Executive MBA, MBA, and HR graduate programs (e.g. Beaudoin et al, 2012; Tung, 2008); using a crowdsourcing marketplace (such as MTurk or Wenjuan; Fan and Harzing, 2017); or following an approach with somewhat less external validity, recruiting undergraduate students (e.g. Thomas and Meglino, 1997).…”

Section: Analysis Of Challengesmentioning

confidence: 99%

“…Bikos and Uruk (2006) chose the Turkish capital Ankara to conduct their quasi-experimental field study focusing on American female expatriates in Turkey, while Anderzén and Arnetz recruited assignees of MNCs and governmental organizations headquartered in Sweden—prior to departure for their assignments—to run their longitudinal quasi-experimental study. Similarly, although not targeting expatriates but managerial samples, Beaudoin et al (2012) and Tung (2008) took advantage of the pool of potential study participants present at their respective research institutions and conducted their randomized experimental studies in a classroom setting with managers and executives enrolled in MBA and executive programs.…”

Section: Analysis Of Challengesmentioning

confidence: 99%

Experimental research in expatriation and its challenges: A literature review and recommendations

Noethen

Alcazar

2020

German Journal of Human Resource Management

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Via a systematic literature review, this article draws attention to the alarming scarcity of experimental studies and the ensuing shortness of evidence for causality in the field of expatriate management. Only 17 articles could be identified, published over more than 20 years, which utilize randomized experiments or quasi-experiments on topics of expatriation. Moreover, these articles show specific patterns, such as dealing exclusively with pre-departure and on-assignment issues, or, in their majority, sampling individuals who interact with expatriates rather than expatriates themselves. This lack of experimental studies is problematic, as it is difficult to establish causality between different variables without conducting experimental studies. Yet many critical issues in expatriation are precisely questions of causality. Hence, in this article, we provide resources to help move the expatriation field toward a more balanced use of different research methodologies and, thus, a greater understanding of the many relationships uncovered in past research. First, we identify four main challenges unique to conducting experimental research in the context of expatriation: Challenging data access, global sample dispersion, restricted manipulability of variables, and cultural boundedness of constructs and interpretations. Second, we provide strategies to overcome these challenges, based on studies included in the review as well as taking ideas from neighboring fields such as cross-cultural psychology. The article concludes with a discussion of how experimental research can take the field of expatriation forward and improve the decision-making process of practitioners managing international assignees.

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“…The scientific literature's dominant view presents the management styles as metaphors [18][19][20][21]. An in-depth analysis of organizations, in the context of the relations between management style and decisions, is underdeveloped [22,23]. Therefore, in this research, we address the following research question: is management style a basis for decision-making or an effect of the decisions in a proecological context?…”

Section: Introductionmentioning

confidence: 99%

Management Styles and Decision-Making: Pro-Ecological Strategy Approach

2021

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Management style and decision-making create an organization’s culture and influence its performance also in the pro-ecological dimension. Therefore, this paper’s originality lies in how it explores the effect of management style to inform our understanding of decision-making when using a sustainable approach. However, the cause-and-effect relations between decisions and management style remain vastly unexplored. The paper’s aim is to explore whether the management style serves as a basis for decision-making or if it is an effect of decisions. This research addresses a research question: is the management style a basis for decision-making or an effect of the decisions in a pro-ecological context? We used a comprehensive literature review by using inductive and deductive approaches to analyze the relations between decision-making and management style. The paper also illustrates how organizational culture images can inform accounts of business realities influencing organizations’ green strategies. The analogies followed relations between color symbol and guiding metaphor. The article presents a theoretical discussion on the influence of management style on decision-making in the organization, based on original literature research in pro-ecological strategy related decisions. As a result, a decision-making style model is proposed. This nonorthodox approach might open up new avenues of thought in the field of decision-making, management styles, and pro-ecological strategy. Theoretical and managerial implications and directions for future research are also addressed.

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The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals

Cited by 6 publications

References 53 publications

Applying fuzzy interpretive structural modeling to evaluate responsible consumption and production under uncertainty

Applying fuzzy interpretive structural modeling to evaluate responsible consumption and production under uncertainty

Experimental research in expatriation and its challenges: A literature review and recommendations

Management Styles and Decision-Making: Pro-Ecological Strategy Approach

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