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Women and Leading Positions in Germany: The Role of Promotion Programs for Women 德国妇女和领导职位:妇女晋升计划的作用
IF 7.6 Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-1-30
Susan M. Kohaut, Iris Möller
Although women are as well educated as men, they do not reach a proportion in management that reflects their workforce share. Obviously, different actors' policies are required to help promote women to leading positions. This paper addresses the question of whether the introduction and existence of special promotion programs for women impact the probability of reaching a management position. Social role and expectation state theory argue why it is difficult for women to rise to leadership positions. On the organisational level, the "homophily principle" leads to state dependence which is one explanation for the persistence of male leadership. Hence, it is argued that women need special opportunities to demonstrate their skills. Mentoring programs could be one way to support women in their careers. In multivariate analyses, probit models are estimated to model the influence of promotion programs on the probability of reaching a leading position. The estimations are based on a German linked employer-employee dataset of almost 142,000 women employed in 3,240 establishments. The dataset covers the time from 2008 to 2014 and allows to control for individual and firm-specific variables. The results show that the introduction of women-friendly policies increases the probability of reaching a managerial position, whereas the existence of such programs does not have an impact.
虽然妇女受教育程度与男子一样高,但她们在管理部门的比例不能反映她们在劳动力中所占的比例。显然,需要不同行为者的政策来帮助女性晋升到领导职位。本文解决的问题是,是否引入和存在的特殊晋升计划的妇女影响的概率达到一个管理职位。社会角色和期望状态理论解释了为什么女性很难晋升到领导职位。在组织层面上,“同质性原则”导致国家依赖,这是男性领导持续存在的一个解释。因此,有人认为妇女需要特殊的机会来展示她们的技能。指导项目可能是支持女性职业生涯的一种方式。在多变量分析中,估计probit模型来模拟促销计划对达到领先地位的概率的影响。这些估计是基于德国的雇主-雇员关联数据集,该数据集涵盖了在3240家企业就业的近14.2万名女性。该数据集涵盖了2008年至2014年的时间,并允许控制个人和公司特定的变量。研究结果表明,女性友好政策的引入增加了女性获得管理职位的可能性,而此类项目的存在并没有产生影响。
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引用次数: 0
Diffusion Patterns in Small vs Large Capital Markets – the Case of Value-Based Management 小型与大型资本市场的扩散模式——以价值为基础的管理为例
IF 7.6 Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-1-1
R. Lueg, Raluca Elena Paraschiv
We empirically study the diffusion of value-based management (VBM) in small capital markets. Specifically, we analyse the factors that influence VBM adoption in Danish-listed firms. Based on a hand-collected data set covering 665 firm years from 2002 to 2010, we find that the same factors influence the diffusion of VBM in both large and small capital markets. Specifically, we find that large firms with a higher percentage of institutional ownership and with a CEO whose education is business-related are more likely to adopt VBM. Additionally, the control variables reveal a significant positive correlation between VBM adoption and leverage, capital intensity, liquidity, and the characteristics of top executives. Furthermore, we find that manufacturing and utility firms are more likely to adopt VBM than service or trade firms. Contrary to the mainstream opinion, we contribute to the literature that findings from large capital markets appear to be transferable to firms in small capital markets.
本文对价值管理在小资本市场中的扩散进行了实证研究。具体来说,我们分析了影响丹麦上市公司采用价值管理的因素。基于2002 - 2010年的665个企业年的数据,我们发现影响企业价值管理在大型和小型资本市场扩散的因素是相同的。具体来说,我们发现机构所有权比例较高的大公司,以及CEO的教育背景与业务相关的大公司更有可能采用VBM。此外,控制变量显示VBM采用与杠杆、资本强度、流动性和高管特征之间存在显著的正相关关系。此外,我们发现制造业和公用事业公司比服务或贸易公司更有可能采用VBM。与主流观点相反,我们在文献中提出,大型资本市场的发现似乎可以转移到小型资本市场的公司。
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引用次数: 1
Management’s First Responsibility 管理的第一责任
Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-2-146
Tobias Bruegger
What is the job of corporate managers? Management research has offered various perspectives on managerial work and on what the priority of managers should be, related to different views of the corporation and its objective. In this paper, I adopt a historically contextualized view of the institution of the corporation and argue that the first responsibility of corporate managers is to search for God. I draw upon the work of Michael Thomas Black to develop two strands to this argument: first, the priority of searching for God corresponds to the way corporations operate. Second, managers’ not searching for God results in their being directed by some form of ambition, which leads to corporate corruption. In corporate management, searching for God involves accounting for how the interests of the corporation as a distinct entity are embodied in what managers do. The paper offers a synthesis of Michael Black’s work that focuses on the first responsibility of corporate managers. It contributes to four issues of a managerial theory of the firm related to managerial orientation: the inescapable conundrums of managing, the role of stock- and stakeholders, ownership, and value creation. It draws implications for accounting and corporate regulation.
公司经理的工作是什么?管理研究提供了关于管理工作和管理者优先事项的各种观点,这些观点与公司及其目标的不同观点有关。在本文中,我对公司制度采取了一种历史语境化的观点,并认为公司管理者的首要责任是寻找上帝。我借鉴迈克尔•托马斯•布莱克(Michael Thomas Black)的研究成果,对这一论点提出了两条思路:首先,寻找上帝的优先顺序与企业的运营方式相对应。其次,管理者不寻求上帝导致他们被某种形式的野心所引导,从而导致公司腐败。在公司管理中,寻找上帝涉及到公司作为一个独特实体的利益如何体现在管理者的行为中。这篇论文综合了迈克尔•布莱克(Michael Black)关注企业管理者第一责任的著作。它为与管理取向相关的企业管理理论的四个问题做出了贡献:管理中不可避免的难题、股票和利益相关者的角色、所有权和价值创造。它给会计和公司监管带来了启示。
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引用次数: 0
Obituary for Dr Richard Croucher 理查德·克劳彻医生的讣告
Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-2-93
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引用次数: 0
Titelei/Inhaltsverzeichnis Titelei /目录。
Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-2-i
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引用次数: 0
Introduction to the Special Issue "Religion, Spirituality, and Faith in a Secular Business World 特刊“世俗商业世界中的宗教、灵性和信仰”导言
Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-2-96
Dorothea Alewell, Tobias Bruegger, Katja Rost, Peter Wirtz
In his book The Protestant Ethic and the Spirit of Capitalism, Weber (1904) identified the Calvinist type of the Protestant ethic as a significant influence in shaping capitalism in Northern Europe. We may observe different transformation processes in geographical areas influenced by other religious traditions, such as Islam, Judaism, Confucianism, and Buddhism. Nevertheless, religion also played a decisive role in forming a modern economic system. In some Western societies, religion is overwhelmingly practised in the private sphere, and religion no longer seems to have any explicit meaning in their enterprises. Nevertheless, religion continues to play a major role in other societies, and even in very secular societies, values, norms, and business convictions are not completely detached from religious beliefs. This is indicated in the modern business world by various developments: the involvement of continental European banks in Islamic banking, the dispute over the publication of religious cartoons in magazines, the debate over the wearing of religious symbols such as the headscarf in the business world, and the integration of religious groups in companies in the context of diversity management discourses.
韦伯在他的著作《新教伦理与资本主义精神》(1904)中指出,加尔文主义类型的新教伦理对北欧资本主义的形成产生了重大影响。在受其他宗教传统(如伊斯兰教、犹太教、儒教和佛教)影响的地理区域,我们可以观察到不同的转变过程。然而,宗教在现代经济体系的形成中也起到了决定性的作用。在一些西方社会,宗教主要是在私人领域进行的,宗教在他们的企业中似乎不再有任何明确的意义。然而,宗教继续在其他社会中发挥重要作用,即使在非常世俗的社会中,价值观、规范和商业信念也没有完全脱离宗教信仰。这在现代商业世界的各种发展中得到了体现:欧洲大陆银行参与伊斯兰银行业务,在杂志上发表宗教漫画的争议,在商业世界中佩戴宗教标志(如头巾)的争论,以及在多元化管理话语的背景下,宗教团体在公司中的整合。
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引用次数: 0
Accountability is a Two-way Street: The Meaning of Accountability and Informal Accountability Practices in the Monastic Context 问责是双向的:寺院背景下问责与非正式问责实践的意义
Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-2-169
Ksenia Keplinger, Birgit Feldbauer-Durstmüller
Combining Schlenker et al.’s (1994) accountability pyramid with the accountability framework formulated by Joannidés (2012), we conduct a qualitative study of a Benedictine community to better understand the nature of accountability in the non-English speaking context and investigate informal accountability practices that helped to sustain Benedictine organisations for more than 1,500 years. The findings suggest that monastic accountability is positive in its nature and can be conceptualised as a social and moral relationship between a believer (an account giver) and God (the highest principal) supported by the monastic leader(s) making sure that account givers adhere to certain standards and fulfil particular obligations in their daily lives. The Benedictines emphasise positive accountability enactment by implementing informal accountability practices based on trust, shared values, and mutual respect. Evaluative inquiries through an open dialogue between parties involved, social control through informal rewards and sanctions, individual appreciation through public announcements, collective discourse through regular input and two-way feedback, and leader accessibility through listening and informal information exchange are examples of informal accountability practices that guide the behaviour of the Benedictines towards the achievement of community goals and can also be adapted by non-religious organisations.
结合Schlenker et al.(1994)的问责金字塔和joannidsamos(2012)制定的问责框架,我们对本笃会社区进行了定性研究,以更好地理解非英语环境下问责的本质,并调查帮助本笃会组织维持1500多年的非正式问责实践。研究结果表明,修道院的问责制本质上是积极的,可以被概念化为信徒(交代者)和上帝(最高负责人)之间的社会和道德关系,由修道院领导人支持,确保交代者在日常生活中遵守一定的标准并履行特定的义务。本笃会强调通过实施基于信任、共同价值观和相互尊重的非正式问责实践,制定积极的问责制。通过有关各方之间的公开对话进行评价性询问,通过非正式奖励和制裁进行社会控制,通过公开公告进行个人赞赏,通过定期投入和双向反馈进行集体讨论,以及通过倾听和非正式的信息交流来接近领导者,这些都是非正式问责实践的例子,这些实践指导本笃会的行为朝着实现社区目标的方向发展,也可以被非宗教组织采用。
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引用次数: 0
Spirituality as a Buffer Between Negative Effects of the COVID-19 Pandemic and Life as Well as Job Satisfaction? 精神作为COVID-19大流行负面影响与生活和工作满意度之间的缓冲?
Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-2-194
Dorothea Alewell, Kira Conen, Tobias Moll, Marie-Therese Wiese
The COVID-19 pandemic has various consequences on employees that negatively affect their work and personal lives. According to previous research, spirituality helps one to cope with negative life events relating to uncertainty and Unverfügbarbeit. We investigate whether spirituality at work moderates the relationship between the pandemic's negative consequences and both job and life satisfaction. In a large-scale two-wave panel study with 1,468 participants (December to November 2019 and June to July 2020) in Germany, participants were surveyed for the severity of individual negative consequences of the pandemic, their job and life satisfaction, and their spirituality at work. The results show that job and life satisfaction are negatively related to the pandemic's negative consequences. Spirituality at work significantly moderates the relationship between negative consequences and life satisfaction as well as job satisfaction. However, the moderation effect on the job satisfaction model is only weakly significant. Thus, within the (work) life-changing circumstances of the pandemic, high spirituality at work can help one to cope with the negative consequences, buffering their impacts on job and life satisfaction. Employers can help to maintain or strengthen their employees' well-being by facilitating and supporting spirituality at work via HRM.
COVID-19大流行对员工产生了各种各样的影响,对他们的工作和个人生活产生了负面影响。根据之前的研究,灵性帮助人们应对与不确定性和不确定性相关的负面生活事件。我们调查了工作中的灵性是否调节了流行病的负面后果与工作和生活满意度之间的关系。在德国进行的一项大规模两波小组研究中(2019年12月至11月和2020年6月至7月),参与者接受了疫情对个人负面影响的严重程度、他们的工作和生活满意度以及他们在工作中的精神状态的调查。结果显示,工作和生活满意度与疫情的负面影响呈负相关。工作中的精神性显著调节了消极后果与生活满意度和工作满意度之间的关系。然而,对工作满意度模型的调节作用仅呈弱显著性。因此,在疫情改变(工作)生活的情况下,在工作中保持高度精神状态可以帮助人们应对负面后果,缓冲其对工作和生活满意度的影响。雇主可以通过人力资源管理促进和支持工作中的精神,从而帮助维持或加强员工的幸福感。
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引用次数: 0
An Integrative Review of Critical Spirituality 批判灵性的综合评论
Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-2-116
Tanja Wolf, Birgit Feldbauer-Durstmüller
As spirituality provides people with meaning in life and informs their sense of values and ethics, there is increasing interest among management scholars concerning this research field. People are characterised by an innate need to find meaning in their lives and work. Consequently, management theory and practice are challenged to address such topics. One controversy is the discussion of what kind of spirituality is debated in management theory and practice. The majority of publications emphasise the positive consequences of spirituality, thereby considering it as a management tool for improving the performance of employees and organisations. By contrast, critical approaches to spirituality focus on a serious debate about the meaning of life and work, including a critical analysis of organisations and managerial practices. Although research on critical spirituality spans a range of diverse disciplines, an interdisciplinary systematic analysis is still missing. This systematic review aims to present an overview of critical spirituality by integrating knowledge from diverse disciplines. It contributes to the management discourse by providing an understanding of spirituality beyond traditional management perspectives with a synthesised overview of the most influential theoretical foundations and key themes of critical spirituality as well as a framework of implications for management theory and practice.
由于灵性为人们提供了生活的意义,并影响了他们的价值观和道德观,管理学者对这一研究领域的兴趣越来越大。人们天生就需要在生活和工作中找到意义。因此,管理理论和实践都面临着解决这些问题的挑战。其中一个争议是在管理理论和实践中讨论的是什么样的灵性。大多数出版物强调灵性的积极影响,因此认为它是一种改善员工和组织绩效的管理工具。相比之下,灵性的批判性方法侧重于关于生活和工作意义的严肃辩论,包括对组织和管理实践的批判性分析。虽然批判性灵性的研究跨越了一系列不同的学科,但仍然缺乏跨学科的系统分析。这个系统的回顾旨在通过整合来自不同学科的知识来呈现批判灵性的概述。它通过对最具影响力的理论基础和关键主题的综合概述,以及对管理理论和实践的影响框架,提供对灵性的理解,超越传统的管理观点,为管理话语做出了贡献。
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引用次数: 0
The Moderating role of Organizational Tenure on the Relation between Job Crafting and Job Boredom: A Study on Accountants 组织任期对工作制作与工作无聊关系的调节作用:基于会计人员的研究
IF 7.6 Q4 Business, Management and Accounting Pub Date : 2023-01-01 DOI: 10.5771/0935-9915-2023-1-53
Harun Şeşen, Semih Soran
The aim of this study is to examine the moderating role of organisational tenure on the relationship between job crafting and job boredom. For this purpose, a sample of 315 professional accountants from 82 independent audit companies listed on the Public Disclosure Platform was used. The data were analysed using hierarchical regression in addition to slope analysis. Analysis results show the negative relationship between job crafting and job boredom is significantly stronger for short organisational tenure. Additionally, strong job crafting is more likely to disengage accountants from job boredom when they have short tenure compared to long tenure.
本研究的目的是考察组织任期对工作制作与工作无聊关系的调节作用。为此,我们选取了82家在公开披露平台上市的独立审计公司的315名专业会计师作为样本。除斜率分析外,还使用层次回归分析数据。分析结果显示,在较短的组织任期内,工作制作与工作无聊之间的负相关关系显著增强。此外,与长期任职的会计师相比,短期任职的会计师更有可能摆脱对工作的厌倦。
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引用次数: 0
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Management Revue
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