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  • 2000-2004  (6)
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Material
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Year
  • 1
    Electronic Resource
    Electronic Resource
    Testing the Interaction Effects of Task Complexity in Computer Training Using the Social Cognitive Model (2001)
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 32 (2001), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Using a Modified Social Cognitive Theory framework, this study examines the behavior modeling and lecture-based training approaches to computer training. It extends the existing Social Cognitive Model for computer training by adding the task complexity construct to training method, prior performance, computer self-efficacy, outcome expectations, and performance. A sample of 249 students from a large state university served as participants in a laboratory experiment that was conducted to determine the task complexity*training method and task complexity* self-efficacy interaction effects on performance. Structural equation modeling with interaction effects was used to analyze the data. The results show that behavior modeling outperforms lecture-based training in a measure of final performance when task complexity is high. Further, it is found that computer self-efficacy has a greater positive effect on performance when task complexity is high than when task complexity is low. Prior performance is also found to be an important variable in the model.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5915.2001.tb00951.x
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    Organisational ethics and employee satisfaction and commitment (2004)
    Bingley : Emerald
    Management decision 42 (2004), S. 677-693 
    Details
    ISSN: 0025-1747
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study examines the relationship between organisational ethics and organisational outcomes based on the justice theory and cognitive dissonance theory. The sample data are derived from a questionnaire survey of 237 managers in Singapore. Results obtained from decision trees indicate significant and positive links between ethical culture constructs (i.e. top management support for ethical behaviour and the association between ethical behaviour and career success within the organisation) and job satisfaction. Further, there is a significant and positive link between job satisfaction and organisational commitment. Also, for different levels of job satisfaction, particular aspects of organisational ethics are associated with organisational commitment. The results suggest that organisational leaders can use organisational ethics as a means to generate favourable organisational outcomes.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/00251740410538514
    Library Location Call Number Volume/Issue/Year Availability
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    Paper (German National Licenses)
    Fulltext
  • 3
    Electronic Resource
    Electronic Resource
    A cybernetic framework linking personality and other variables in understanding general health (2004)
    Bingley : Emerald
    Personnel review 33 (2004), S. 55-80 
    Details
    ISSN: 0048-3486
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Personality traits such as anxiety, self-esteem and aggressive hostility are often thought to affect the stress that a person perceives or manifests. With data from 176 male executives, this study suggests that there are indirect and interacting relationships between personality and general health. This article proposes a cybernetic framework that links personality with other variables in understanding overall health. The framework specifies that personal characteristics (i.e. age), personality, and environment all play a role, each interacting systemically. The framework provides a basis for illustrating these interactions. For example, while type A personalities are more likely to get involved in more stressful situations, their negative health effects might depend on other variables, such as self-esteem and years in the job. While personality features are important risk factors, they may not, by themselves, predict stress. Stress is the result of interacting variables including age, position, job level, the stress experience, and one's personality.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/00483480410510624
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    Paper (German National Licenses)
    Fulltext
  • 4
    Electronic Resource
    Electronic Resource
    Underreporting and premature sign-off in public accounting (2003)
    Bingley : Emerald
    Managerial auditing journal 18 (2003), S. 478-489 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study uses the ethical decision-making model to examine underreporting and premature audit sign-off in public accounting. Structural equation modelling results indicate that accountants view premature sign-off activities differently from underreporting activities. For example, those accountants who use a teleological moral evaluation process, and who perceive a greater likelihood of reward are more likely to underreport. That these variables are not significantly related to the likelihood of premature sign-off suggests that accountants may use a consequences-based approach when making decisions having lesser ethical content (like underreporting), but employ a different decision process when faced with decisions having greater ethical content (like whether to prematurely sign-off). The results also suggest that supervisors and managers are less likely to underreport, and to prematurely sign-off, than senior and staff-level accountants, and that accountants with an internal locus of control are less likely (than externals) to either underreport or prematurely sign-off.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900310482623
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    Paper (German National Licenses)
    Fulltext
  • 5
    Electronic Resource
    Electronic Resource
    Going concern prediction using data mining techniques (2004)
    Bingley : Emerald
    Managerial auditing journal 19 (2004), S. 462-476 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Going concern is a fundamental concept in accounting and auditing and the assessment of a firm's going concern status is not an easy task. Several going concern prediction models based on statistical methods to assist auditors have been suggested in the literature. This study explores and compares the usefulness of neural networks, decision trees and logistic regression in predicting a firm's going concern status. The sample data comprise financial ratios for 165 going concerns and 165 matched non-going concerns. The classification results indicate the potential usefulness of data mining techniques in a going concern prediction context. Further, the decision tree going concern prediction model outperforms the logistic regression and neural network models. Data mining techniques such as neural networks and decision trees are powerful for analysing complex non-linear and interaction relationships, and hence can supplement and complement traditional statistical methods in constructing going concern prediction models.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900410524436
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    Paper (German National Licenses)
    Fulltext
  • 6
    Electronic Resource
    Electronic Resource
    Balanced scorecard: a rising trend in strategic performance measurement (2001)
    Bingley : Emerald
    Measuring business excellence 5 (2001), S. 18-27 
    Details
    ISSN: 1368-3047
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The long-term survival of a business is dependent upon meeting market needs through a long-term value creation process. Traditional performance measurement systems have been criticized as being too narrowly focused on financial figures and functional level performance such that they often fail to capture organizational long-term business success. In contrast, the balanced scorecard calls on managers to first make a commitment to introduce an array of measures or scorecards that will guide their decisions away from the narrowly focused financial measures. These scorecards, in turn, serve as dials on a dashboard and guide businesses into greater profitability as managers position themselves to better serve their employees, customers, and shareholders at large. Using information collected from 83 electronics companies located within the USA, results from the study provide support for the balanced scorecard. Specifically, findings show that manufacturing plants that have strategically linked their corporate goals or objectives to their performance measurement systems, via the scorecard, performed better than those that do not.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13683040110397248
    Library Location Call Number Volume/Issue/Year Availability
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    Paper (German National Licenses)
    Fulltext
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