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 |  Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France
Behavioral effects of fairness in performance measurement and evaluation systems:
Empirical evidence from France a b s t r a c t The measurement and evaluation of employee performance are crucial aspects of the management accounting system because of their effects on employee motivation. It is therefore important for management accountants to understand how such effects occur. Fairness may be a key explanatory factor. This study proposes that the effects of the fairness of employee performance measurement and evaluation procedures on employee job satisfaction and organizational commitment are indirect. The results, based on a sample of 60 French managers, support these expectations. For the relationship between procedural fairness and job satisfaction, the effects are indirect through trust and fairness of outcomes. For the relationship between procedural fairness and organizational commitment, the effects are indirect through fairness of outcome, trust and job satisfaction. The results also indicate that affective effects through trust and satisfaction are substantially stronger than that through fairness of outcome. Fair performance evaluation procedures therefore do more than the mere provision of equitable outcomes among French managers.
 |  Intellectual capital disclosures by South African companies: A longitudinal investigation
Intellectual capital disclosures by South African companies: A
longitudinal investigation a b s t r a c t Most of the previous studies on intellectual capital disclosures have been conducted from developed countries' context. There is very limited empirical evidence in this area from the context of emerging economies in general and Africa in particular. This paper is one of the early attempts in this regard. The main purpose of this study is to examine the extent and nature of intellectual capital disclosures in ‘Top 20’ South African companies over a 5 years period (2002–2006). The study uses content analysis method to scrutinise the patterns of intellectual capital disclosures during the study period. The results show that intellectual capital disclosures in South Africa have increased over the 5 years study period with certain firms reporting considerably more than others. Out of the three broad categories of intellectual capital disclosures human capital appears to be the most popular category. This finding stands in sharp contrast to the previous studies in this area where external capital was found to be most popular category.
 |  Entrepreneurial resilience during challenging times
Entrepreneurial resilience during challenging times
Abstract How do business leaders and aspiring entrepreneurs bounce back from uncertainty and start businesses under challenging circumstances? Until recently, little has been known about what drives entrepreneurial decisions during challenging times. Our new research shows that specific personal factors matter greatly for the pursuit of entrepreneurship, especially during periods of adversity. Based on survey data from more than 500 entrepreneurs in the United States and abroad to answer this question, we find that entrepreneurial self-efficacy–—defined as a belief in one’s ability to be an entrepreneur–—and resilience are particularly important. In order to build self-efficacy and resilience, entrepreneurs and aspiring entrepreneurs need to (1) engage in business development training to build their belief in their entrepreneurial ability (i.e., entrepreneurial self-efficacy); (2) seek out networking events, special lectures, and mentoring opportunities to learn by modeling others who have been resilient through challenging times; and (3) be active in their entrepreneurial pursuits, practice business acumen, and seek feedback from those who can be objective, critical, and encouraging
 |  How one bad family member can undermine a family firm: Preventing the Fredo effect
How one bad family member can undermine a
family firm: Preventing the Fredo effect Abstract Family owned and managed firms represent a large proportion of businesses operating domestically and globally. Dynamics introduced by family members can develop into significant problems for the family-owned firm, and have farreaching implications for its performance. One challenge entails coping with a family member employee who, for various reasons, behaves in ways that have toxic and damaging effects on the business. We label this phenomenon ‘the Fredo effect,’ referencing the incompetent brother from The Godfather books and movies. Herein, we discuss the Fredo effect in a family firm context, why the Fredo effect is unique to family firms, and how the effect develops over time in family relationships. We further analyze how the Fredo effect hurts family firms in terms of leadership succession and performance, and what family firm leaders can do to address it.
 |  The global family business: Challenges and drivers for cross-border growth
The global family business: Challenges and drivers
for cross-border growth Abstract Globalization has become an imperative and is no longer avoidable as a strategic choice for family businesses. However, globalization strategies are far from the norm among small and medium-sized family enterprises. This article reviews the main drivers for globalization, highlights the distinct characteristics of family businesses that may enhance or constrain their global expansion, and provides a framework for strategically evaluating business capabilities and global market opportunities.
 |  Entrepreneurship and strategic thinking in business ecosystems
Entrepreneurship and strategic thinking in
business ecosystems Abstract Success in business ecosystems that include well-established companies and new ventures requires collaboration and competition, a task that demands strategic thinking to leverage a firm’s resources and capabilities. Strategic thinking and the entrepreneurial activities in an ecosystem influence one another in a cycle that perpetuates and even sparks innovation. These interactions vary significantly across four types of business ecosystems–—Orchestra, Creative Bazaar, Jam Central, and MOD Station–—and determine the success and failures of new ventures and established companies. The nature and effect of the dynamic interactions in a business ecosystem can have profound implications for organizational success.
 |  Can an old firm learn new tricks? A corporate entrepreneurship approach to organizational renewal
Can an old firm learn new tricks?
A corporate entrepreneurship approach to
organizational renewal Abstract Corporate entrepreneurship (CE) strategies are widely recommended for established firms to solve growth- and economic performance-related problems that they encounter in highly competitive business environments. However, relatively little empirical light has been shed on practical CE strategy processes and how they function in the everyday lives of organizations. The case study presented herein addresses this underexplored issue by describing how one long-established firm in dire economic circumstances renewed its strategy, as related by an interview with the company’s managing director. The analysis draws on the theoretical ideas of corporate entrepreneurship models and focuses on practical activities within the strategic renewal process: What did the case firm actually do to compensate for decreasing turnover and to improve its longer-term position in the market? The findings underscore the progressive, proactive, and impermanent nature of CE strategies; further, they suggest that firms need clients and other external partners with equally ambitious business objectives in order to successfully implement their CE strategies. # 2011 Kelley School of Business, Indiana University. All rights reserved.
 |  The value of business planning before start-up — A decision-theoretical perspective
The value of business planning before start-up — A
decision-theoretical perspective a b s t r a c t In this paper we analyze business planning from the perspective of the nascent entrepreneur. We measure its value for the entrepreneur at the point where he must decide whether or not to plan, and we contrast our results with empirical studies that compare firms' performance after market entry. Within a formal decision-theoretical framework we show that the value of planning is driven by the possibility of evaluating alternative actions and being able to improve strategies. Before market entry, the main purpose of evaluation is to pursue good and terminate bad business ideas. We show how the value of planning is determined by the venture under consideration and how it depends on the quality of planning. Our theoretical model yields several behavioral and statistical implications that we compare with empirical observations found in the literature. In particular, we show how our model of rational decision making can be used to explain important hypotheses and contradictory observations that have fueled the debate on business planning.
 |  Using function-based patent analysis to identify potential application areas of technology for technology transfer
Using function-based patent analysis to identify potential application
areas of technology for technology transfer a b s t r a c t Under the open innovation paradigm, identification of application areas of the internally developed technologies is important to maximize the profits from them. However, many companies have failed to identify opportunity for additional applications. The fundamental reason is that companies have insufficient understanding of the potential applications of their technologies, because different industries use far different technologies and technological terminologies. However, technologies can be linked with outside industries by analyzing them from the functional perspective, because functions used in different industries are generally similar. Therefore, this article proposes a function-based patent analysis to identify the potential application areas of a technology. In general, technologies in a patent are invented for use in a specific industry, and thus a patent can be categorized into a specific industry. By identifying patents which contain a specific function, industries that use the function can be identified. Industries in which the importance of the function is relatively high can be considered as areas in which technologies performing the function have potential to be applied, and the proposed indexes evaluate the relative importance of the function within each industry. Finally, the practical usefulness of the proposed method was verified by identifying the potential areas in which vortex reduction technology can be applied.
 |  Using Analytic Hierarchy Process (AHP) to Select and Rank a Strategy Based Technology
Using Analytic Hierarchy Process (AHP) to Select and Rank a Strategy Based Technology ABSTRACT Increasing development of used tools and equipment in industries has resulted in their various and new applications in industries. In today's competitive world a collection of these tools are known as technology. Each organization has its own missions and goals and to this end experts and élites of organizations design their specific plans. Based on these plans and strategies (business strategies in particular), organizations are willing to choose the best and relevant technology. So choosing a technology without considering the strategy is something in vain. With due consideration to different criteria, in order to make the best choice, multi criteria decision making (MCDM) techniques can be used. In this paper, we have tried to present a favorable model for technology selection by using a suitable modeling. To determine the priority of technologies and choose the most auspicious technology, analytic hierarchy process (AHP) has been used.