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作者：Power, Michael
作者单位：University of London; London School Economics & Political Science
摘要：We live in an audit society in which performance accounting and auditing requirements continue to expand, despite widespread criticism by academics and practitioners alike. Macro-institutional theories are good at explaining why organizations adopt practices whose efficacy is dubious by appealing to the power of their legitimizing and symbolic properties. Yet these theories are less able to explain how adoption happens and why practices of accounting and auditing persist and amplify, despite b...
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作者：Hernandez, Exequiel; Menon, Anoop
作者单位：University of Pennsylvania
摘要：Networks change when either the ties or the nodes are modified. Research on interfirm networks has conceptualized network change as being driven almost exclusively by modifications in ties (additions and deletions). Yet firms frequently engage in actions that modify the ownership and existence of nodes: acquisitions collapse nodes, divestitures split nodes, industry entries create nodes, and industry exits remove nodes. The literatures on corporate strategy and organizational networks have mos...
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作者：Kim, Peter H.; Wiltermuth, Scott S.; Newman, David T.
作者单位：University of Southern California
摘要：Management scholars have typically regarded the widespread instances of hypocrisy across business, religious, and political institutions to be motivated and strategic. We suggest, however, that hypocrisy may stem not only from people's motivation to interpret and utilize information in a self-serving manner but also from fundamental differences in people's access to that information itself. More specifically, we present a multi-stage theory of ethical accounting (TEA) that describes how this d...
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作者：Cooper, Danielle; Rockmann, Kevin W.; Moteabbed, Shora; Thatcher, Sherry M. B.
作者单位：University of North Texas System; University of North Texas Denton; George Mason University; George Mason University; George Mason University; University of South Carolina System; University of South Carolina Columbia
摘要：When newcomers enter teams, they seek out identity resources from team incumbents to help their socialization. In turn, team incumbents offer identity resources to newcomers to support incumbents' existing held team identities. Based on theories of identity and socialization, we make a case for the identity partnership, a relationship in which identity resources are exchanged between an incumbent team member and a team newcomer. We first explore the identity needs of both team newcomers and te...
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作者：Mazei, Jens; Zerres, Alfred; Hueffmeier, Joachim
作者单位：Dortmund University of Technology; University of Amsterdam; Dortmund University of Technology
摘要：A pervasive phenomenon in the workplace is that men appear eager to show how tough they are as negotiators. We introduce the Masculinity Effects in Negotiations model to explain men's negotiation behaviors and outcomes. According to the model, men perceive negotiating as an activity through which they can signal their masculinity and pursue social status, but they also recognize that their masculinity might be questioned and that they might lose social status. As a result, men can become enthu...
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作者：McBride, Russ; Packard, Mark D.
作者单位：University of California System; University of California Merced; Nevada System of Higher Education (NSHE); University of Nevada Reno
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作者：Wood, Matthew S.; Bakker, Rene M.; Fisher, Greg
作者单位：Baylor University; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC; Indiana University System; IU Kelley School of Business; Indiana University Bloomington
摘要：Time is a defining feature of human activity, but has been underexamined in theories of entrepreneurial action. This is perplexing given that entrepreneurial action is oriented toward novel creations that unfold under conditions of uncertainty, where temporal concerns may be especially impactful. This paper addresses this lacuna by introducing a framework that articulates the key dimensions of time that entrepreneurs consider. We advance that entrepreneurs organize and shape their visions of e...
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作者：Dencker, John C.; Bacq, Sophie; Gruber, Marc; Haas, Melvin
作者单位：Northeastern University; Indiana University System; IU Kelley School of Business; Indiana University Bloomington; Swiss Federal Institutes of Technology Domain; Ecole Polytechnique Federale de Lausanne
摘要：Scholarly interest in necessity entrepreneurship has risen steadily over the last four decades, with much of the research in this area focused on distinguishing individuals who are pushed into entrepreneurship by negative factors, such as unemployment, from those who are pulled into it by its attractiveness. Yet, although past research has extended knowledge considerably, the dichotomous framing commonly employed in studies in this realm has limited theoretical development, as it ignores impor...
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作者：Hambrick, Donald C.; Wowak, Adam J.
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park; University of Notre Dame
摘要：Conventional wisdom holds that CEOs should avoid wading into society's debates. Yet, CEOs are increasingly ignoring this dictum and taking public stances on socially contentious issues. We address this relatively unexplored but important phenomenon by developing a theory of CEO sociopolitical activism. Our stakeholder alignment model posits that CEO activism stems foremost from a CEO's personal values but is facilitated (or suppressed) by the CEO's expectation of support from stakeholders, par...
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作者：Hwang, Hokyu; Colyvas, Jeannette A.
作者单位：University of New South Wales Sydney; Northwestern University; Northwestern University; Northwestern University; Northwestern University; Northwestern University
