Ethical Decision Making of Future Mexican Managers

A study to measure ethical decision making of Mexican business students compared to their US counterparts. Results suggest that Mexican students’ ethical decision-making frameworks differ from those documented by Keller et al. (2007) in their study of US students. Mexican students were not found to be highly religious, but subscribed more to utilitarian, deontological and hermeneutical frameworks for their ethical values. It is suggested that multinational firms doing business in Mexico might want to schedule ethics training of managers and to have a set of standards that employees can follow

The Moderating Effects of Power Distance on the Budgetary Participation-Performance Relationship

Purpose: This study extends the budgetary participation-performance/cultural effects literature by isolating and examining the moderating effect of one cultural dimension, power distance, on the budgetary participation-performance relationship. Isolating the impact of power distance is important to this literature because of the fact that participative budgeting remains a possibly underutilized management tool in high power distance countries. Methodology/Approach: We regroup our multinational sample of managers by power distance level, and employ multigroup structural equation modeling (SEM) and a set of nonparametric bootstrap tests to triangulate our findings. Findings: We find that the majority of our managers from three high power distance countries (Mexico, Korea, and China) score in the lower half of the power distance scale, that there is significant correlation between participation and performance in both the high and low power distance subsamples, but that the mechanisms connecting participation to performance are quite different. While job satisfaction plays a role in connecting budgetary participation and performance among low power distance managers, job relevant information alone connects budgetary participation and performance among their high power distance counterparts. Originality/Value: The primary contribution of our work is that we not only demonstrate that budget participation can improve the performance of subordinate managers in high power distance cultures, but also provide evidence of how and why this is plausible. First managers may not share the same high power distance tendencies of their countrymen, and second, the communication aspect of budget participation appears to be more important for increased performance among those with high power distance tendencies

Relationship of budget participation conflict and job performance of South Korean managers

Purpose - The purpose of this paper is to examine the effect of budget participation conflict (BPC) on job performance and the mediating effect of job satisfaction and job tenure on this relationship in a South Korean setting. BPC is defined as the difference between a manager???s actual budget participation and the same manager???s preferred level of budget participation. Design/methodology/approach - Survey data, analyzed using path analysis, were used to measure the direct effect of BPC on performance, and the indirect effects between BPC and performance running through job satisfaction and job tenure. Findings - Findings suggest that BPC does not directly impact job performance. Overall, this study suggests that BPC has a negative impact on job satisfaction and that job satisfaction in turn can significantly influence job performance. The authors also find some marginal effect of job satisfaction on job tenure, implying that increasing satisfaction can marginally increase job tenure. Research limitations/implications - Limitations of this study are those usually found in cross-sectional survey research. Originality/value - Despite its limitations, this study has both academic and practical implications. The study adds to the job performance literature in an Asian country which has not been widely researched. The study also finds that managers??? job performance and job satisfaction can be improved by minimizing BPC. Future research should study other variables that influence job performance of South Korean managers.open

Ethical Decision Making of Future Mexican Managers

This study explores the ethical decision-making process of future Mexican managers by examining a sample of Mexican college business students. Correlations and regression analysis were utilized to analyse survey data. Six ethical frameworks are discussed and evaluated along demographic variables. Findings do not support the influence of gender, education level, or work experience on the ethical decision-making process. The Mexican sample is most strongly influenced by the hermeneutical framework, the belief that they should act as a moral compass in making ethical decisions related to their organization. Results indicate that the process is different between the US and Mexico