Journal of Managerial Issues; JMI

The Outcome Saliency Effect On Negotiated Transfer Prices

Prior management accounting research has investigated the effects of managers' incentive schemes and competitive behavior in maximizing profit from negotiated transfer prices. The rationale for incentives and competitive behavior affecting negotiator effectiveness (i.e., profit) is that these factors affect the trading division managers' risk preferences. More current research in negotiation suggests that negotiators' perception of the negotiation situation affects the outcomes. The current s...

A Note On the Need for True Scores in Frame-of-Reference (for) Training Research

Performance appraisal researchers have found that frame-of-reference (FOR) training increases the accuracy of performance ratings. A requirement for FOR training is the development of true scores of performance that are used to evaluate the accuracy of obtained measures of performance. As the development of true scores is difficult in field settings, the majority of the tests of FOR training have been laboratory studies. We attempted to evaluate whether FOR training could be effective without...

Human Resource Configurations, Intellectual Capital, and Organizational Performance

This study introduces intellectual capital into the strategic human resource management literature in an effort to start to fill in the "black box" between human resource (HR) activities and organizational performance. Results from a multi-industry survey of 208 organizations indicate that different HR activities are related to three distinct forms of intellectual capital - human, social, and organizational - which, in turn, are related to organizational performance. As such, the study illust...

Right-to-Work Laws and Business Environments: An Analysis of State Labor Policy

Under federal labor law, states can prohibit compulsory union membership clauses in collective bargaining agreements. The passage of "right-to-work" (RTW) laws may confer a perceived economic advantage on those states having such laws. Because the legislation negatively affects union density, it arguably creates a more favorable business climate and job growth. This article uses a cross-sectional model with data on states to analyze the effects of RTW on unions and business environments. We i...

Predicting Misleading Disclosures: The Effects of Control, Pressure, and Compensation

The use of stock options is being blamed for the proliferation of misleading financial disclosures, but executive greed is only part of the problem. This work draws on related streams of research to identify the contingencies that create conditions whereby managers are likely to produce misleading information. We argue that the locus of control, in the form of owner or manager control of the firm, and the method of control, either strategic or financial, combine with managerial self-interest ...

Diversification Strategy and Top Management Team Fit

This study extends Michel and Hambrick's (1992) research on diversification strategy and top management team (TMT) fit by establishing theoretical linkages between diversification mode and relatedness and useful TMT characteristics, and by examining previously untested within-strategy performance effects of TMT characteristics. The results from a sample of 134 diversified firms suggest that the diversification mode and corporate interdependence relationship is important and that the diversifi...

The Performance Effects of Service Diversification by Manufacturing Firms

This exploratory study addresses the question of whether diversification by manufacturing firms into services increases performance and reduces risk compared to firms that maintain a strict manufacturing focus. Results from a sample of 4,762 firms suggest that manufacturers that diversify into services have higher performance and lower earnings variability compared to manufacturers that do not have a service component. There was no relationship, however, between the overall proportion of sale...