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

Employee Layoffs And Earnings Management

This paper analyzes the accounting choices of firms in periods surrounding large work-force reductions (layoffs). Layoffs provide an incentive for managers to use accounting choices to manage earnings. Accrual analysis is performed on a sample of firms that announce large layoffs. Discretionary accruals are regressed on indicator variables for years associated with large layoffs. The results indicate that firms make accounting choices to reduce reported income in the years in which they announce large layoffs

An Update On Budgetary Participation, Locus Of Control, And The Effects On Mexican Managerial Performance And Job Satisfaction

This study examines the effects of budgetary participation, and the personality variable, locus of control, on the performance and job satisfaction of Mexican managers working for US controlled maquiladoras on the US/Mexican border and within interior Mexico. This study follows the methodology employed by Frucot and Shearon (1991), finds similar empirical results, but reaches quite different interpretations and conclusions. While Frucot and Shearon interpreted their results as suggesting caution in the use of participative budgeting by US companies operating in Mexico, we find that Mexican managers working for US controlled maquiladoras in Mexico may exhibit cultural values much like their US counterparts and that the performance of these Mexican managers may benefit from budgetary participation

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

Ranking Research Productivity in Accounting for Asia-Pacific Universities

Using a set of 18 accounting journals and a sub-set of top five journals from 1991 to 2002, we rank the research productivity in accounting for a total of 119 Asia-Pacific universities. For the whole sampling period, the top five universities are the University of New South Wales, Hong Kong University of Science and Technology, Nanyang Technological University, the University of Sydney, and City University of Hong Kong. A number of prominent universities with long school history are not ranked in the top 20. During the second half of the sampling period, Hong Kong and Singaporean universities have shown the most improvement while some Australian universities have exhibited decline in research output. Also, Hong Kong University of Science and Technology replaces University of New South Wales as the first-ranked university in the period of 1997–2002. When compared with other North American universities, the accounting productivity of the top 20 Asia-Pacific institutions is comparable with that of leading universities in North America. The comparison is even more favorable to the Asia-Pacific universities during the period of 1997–2002. Copyright Springer Science + Business Media, Inc. 2005research, accounting, ranking of Asia-Pacific universities,