Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration最新文献

{"title":"It Leaves a Bad Taste in Your Mouth: How Corporate Social Irresponsibility Impacts Consumption Experiences","authors":"Todd Green,&nbsp; John Peloza,&nbsp; Antonia Mantonakis,&nbsp; Jingzhi Shang","doi":"10.1002/cjas.1691","DOIUrl":"https://doi.org/10.1002/cjas.1691","url":null,"abstract":"<p>Across three experiments, we examined the impact of both corporate social responsibility (CSR) and corporate social irresponsibility (CSIR) on consumer taste evaluations. The current research demonstrates that CSIR information consistently negatively impacts perceptions of taste across both hedonic and utilitarian food products. Specifically, it translates to perceptions of inferior taste in food products, an effect mediated by both guilt and quality perceptions. Notably, the majority of CSR research focuses on attitudes toward the firm versus actual product experiences. Accordingly, firms should consider how information related to CSR/CSIR can impact not only attitudes toward the firm but the consumption experiences with specific products.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"40 2","pages":"126-139"},"PeriodicalIF":2.2,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50150930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of mandatory IFRS adoption on the value of cash: The case of Canada","authors":"Sabrina (Dan) Gong,&nbsp;Mark R. Huson,&nbsp;Heather A. Wier","doi":"10.1002/cjas.1690","DOIUrl":"https://doi.org/10.1002/cjas.1690","url":null,"abstract":"<p>This paper presents evidence that Canada's 2011 adoption of IFRS improved Canadian firms' access to external financing. We use a matched sample of Canadian and US firms and find that the marginal value of cash decreased significantly in Canadian firms following mandatory IFRS adoption in Canada. The post-IFRS decrease in the marginal value of cash is most evident for firms that have a larger number of similar firms in non-Canadian IFRS regimes. This is consistent with IFRS creating a uniform set of accounting standards that lowers the information costs of cross-border financing. We also find larger IFRS-related decreases in the value of cash for firms with high growth potential and low availability of internal cash.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"40 2","pages":"199-214"},"PeriodicalIF":2.2,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50125309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Replacing executive stock options with share units: A Canadian study","authors":"Alexandre Savoie-Comeau,&nbsp;Tania M. Morris","doi":"10.1002/cjas.1689","DOIUrl":"https://doi.org/10.1002/cjas.1689","url":null,"abstract":"<p>Are share units a better compensation tool than stock options? This paper studies the impact of a transition within the compensation structures of CEOs of companies listed on the TSX Composite Index. Specifically, we ask whether replacing options with units-based compensation reduces the volatility of these companies' stock prices while promoting better returns. Our findings show that a shift to share units reduces large-cap Canadian companies' total risk through its idiosyncratic component. This transition is also accompanied by an increase in their risk-adjusted accounting and market performance. This suggests that share units are better for compensation contracts.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"40 1","pages":"98-118"},"PeriodicalIF":2.2,"publicationDate":"2022-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50136932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Social structures, social change and the metric/nonmetric distinction","authors":"Jean-Sébastien Guy","doi":"10.1002/cjas.1688","DOIUrl":"https://doi.org/10.1002/cjas.1688","url":null,"abstract":"<p>This paper examines how the concepts of social structure and social change are interpreted in sociological theory today. Social structures are commonly defined in opposition with agency and accordingly as constraints on action. Concomitantly, social change is understood as emancipation or the removal of such constraint through the exercise of agency (and for it). Against this common understanding, the paper develops an alternative approach so as first to articulate a more sophisticated model of social change, one that does not boil to an over-dramatic opposition between constraint and release from constraint, and second to distinguish between different types of social structures, metric and nonmetric, thereby making room for a variety of social changes depending on how structures interact with other structures.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"40 3","pages":"283-293"},"PeriodicalIF":2.2,"publicationDate":"2022-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50150370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Canadian Journal of Administrative Sciences: A Retrospective Review Using Bibliometric Analysis","authors":"Naveen Donthu,&nbsp;Satish Kumar,&nbsp;Nitesh Pandey,&nbsp;Weng Marc Lim,&nbsp;Bruce Pilling","doi":"10.1002/cjas.1687","DOIUrl":"10.1002/cjas.1687","url":null,"abstract":"<p>This study offers a retrospective review of the Canadian Journal of Administrative Sciences (CJAS). Using bibliometric analysis, we analyze the performance (productivity, impact) and intellectual structure (major themes) of CJAS. We find that CJAS has grown in terms of its publications (productivity) and citations (impact), with a majority of its publications coming from Canada and its content being cited by many high-quality management outlets. We also discover 10 major themes in the intellectual structure of CJAS, which include customer behaviour and organizational strategy; financial and information management; organizational ethics and legitimacy; corporate governance and risk management; organizational behaviour, growth, and development; external environment and organizational responses; organizational capabilities, resources, and performance; leadership and human resource management; international business and operations; and innovation, networks, and technology. Noteworthily, the journal's collaboration network has globally expanded and its thematic diversity has increased over time.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"39 4","pages":"359-380"},"PeriodicalIF":2.2,"publicationDate":"2022-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115212530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Development and psychometric properties of the leader apology scale","authors":"Ali Ender Altunoğlu,&nbsp;Faruk Şahin,&nbsp;Sümeyra Babacan","doi":"10.1002/cjas.1686","DOIUrl":"10.1002/cjas.1686","url":null,"abstract":"<p>Three studies examine the utility and validity of the Turkish version of the leader apology measure using organizational samples from several industries. Study 1 (N = 263) indicated that four distinct and internally consistent factors shaped employee response to the leader apology measure. The proposed four-factor structure of leader apology was confirmed by confirmatory factor analysis in Study 2 (N = 207). Leader apology measure was positively associated with authentic leadership, employees' organizational identification, and work engagement. Study 3 (N = 166) provided concurrent evidence that leader apology is positively associated with follower job satisfaction, and transformational leadership mediates this relationship. The results suggest that manager–employee relationships may benefit from leader apology.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"39 4","pages":"452-467"},"PeriodicalIF":2.2,"publicationDate":"2022-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115955279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"What constrains firms from divesting their legacy business?","authors":"Yang Ding","doi":"10.1002/cjas.1684","DOIUrl":"https://doi.org/10.1002/cjas.1684","url":null,"abstract":"<p>This study focuses on a unique business phenomenon, legacy divestitures, which refers to the sale or spinoff of a firm's original business. I argue that firms may be prevented from engaging in legacy divestiture by organizational inertia, which become increasingly stronger as the legacy business gets older. I also examine factors that help firms overcome the constraints of inertial forces on firms' legacy divestitures. Hypotheses are tested using a sample of 108 diversified American companies, 27 of which divested legacy businesses between 1980 and 2017. Firms are less likely to divest their legacy businesses as the legacy units get older. The negative relationship is weakened by two factors, performance–aspiration gaps and R&amp;D intensity.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"40 1","pages":"83-97"},"PeriodicalIF":2.2,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50124970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Dark personality in dark times: How Dark Triad personality interacts with injustice and politics to influence detachment and discretionary behaviours","authors":"Fauzia Syed,&nbsp;Usman Raja,&nbsp;Saima Naseer","doi":"10.1002/cjas.1685","DOIUrl":"https://doi.org/10.1002/cjas.1685","url":null,"abstract":"<p>Using two-wave time-lagged multi-source data in two studies, we examine how Dark Triad personality (DTP) interacts with contextual variables to influence psychological detachment and discretionary behaviours. In Study 1 (N = 288), we examine the combined effects of DTP and perceived injustice on psychological detachment and organizational citizenship behaviours (OCBs). In Study 2 (N = 461), we examine the combined effects of DTP and perceived organizational politics (POP) on counterproductive work behaviours (CWB) and psychological detachment. We found that Dark Triad personality was positively related to psychological detachment and CWBs and negatively related to OCBs. The effects of the DTP on psychological detachment, OCBs, and CWBs were stronger when perceived injustice and POP was high.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"40 1","pages":"50-66"},"PeriodicalIF":2.2,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50122702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The performance of international small and medium-sized enterprises: Overview and future research directions","authors":"Philippe Lamb,&nbsp;Oussama Darouichi,&nbsp;Claudia Jonczyk Sédès","doi":"10.1002/cjas.1674","DOIUrl":"10.1002/cjas.1674","url":null,"abstract":"<p>Our study aims to assess the state of knowledge on the performance of international small and medium-sized (SME) firms, and formulate a relevant research agenda. We review 231 contributions published between 1993 and 2019, and identify the main theoretical debates, key success factors and measures of international SME performance, and the theoretical and methodological approaches used in this literature. Based on our analysis, we propose a definition of performance factors according to the theoretical frameworks identified, and the overall determinants and performance measures identified. For future research, we suggest a more holistic theoretical and empirical perspective, a qualitative and longitudinal approach, and a greater focus on developing country SMEs.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"39 4","pages":"432-451"},"PeriodicalIF":2.2,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/cjas.1674","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132341928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"La performance des PMEs internationales: État des lieux et pistes de recherches futures","authors":"Philippe Lamb,&nbsp;Oussama Darouichi,&nbsp;Claudia Jonczyk Sédès","doi":"10.1002/cjas.1675","DOIUrl":"10.1002/cjas.1675","url":null,"abstract":"&lt;p&gt;Les petites et moyennes entreprises (PME) jouent un rôle essentiel dans le commerce international (Suh et Kim, &lt;span&gt;2014&lt;/span&gt;; Toulova, Votoupalova et Kubickova, &lt;span&gt;2015&lt;/span&gt;). Elles représentent plus de 99% des entreprises, 70% des emplois et contribuent entre 50% à 60% de la valeur ajoutée au niveau mondial (OCDE, &lt;span&gt;2017a&lt;/span&gt;, &lt;span&gt;2017b&lt;/span&gt;). Aussi, plus de 78% des entreprises exportatrices dans le monde sont des PME (Li, &lt;span&gt;2018&lt;/span&gt;).&lt;/p&gt;&lt;p&gt;Nous pouvons distinguer différentes catégories de PMEs internationales&lt;sup&gt;1&lt;/sup&gt; selon l'organisation des activités à l'international (Torrès, &lt;span&gt;1997&lt;/span&gt;). La « PME internationale » se contente de vendre ses produits sur les marchés étrangers, alors que la « PME globale », pleinement intégrée à l'international, coordonne ses activités en amont et en aval de sa chaîne de valeurs dans de nombreux pays. Enfin, la « PME glocale » commercialise ses produits sur le marché domestique, mais coordonne des activités en amont de sa chaîne de valeurs, telles que des importations ou l'engagement de personnel étranger. Aussi, St-Pierre et Perrault (&lt;span&gt;2009&lt;/span&gt;) mettent en évidence trois dimensions mutuellement non-exclusives de l'internationalisation de la PME. L'internationalisation « mercantile » combine des activités d'exportation, d'importation, de sous-traitance et éventuellement d'investissement direct étranger. L'internationalisation technologique concerne l'amélioration des activités de production, R&amp;D et des compétences relatives à partir de ressources situées à l'international. Enfin, l'internationalisation organisationnelle se réfère à la capacité de la PME de gérer les projets à l'international, en termes de contrôle de la valeur, d'efficacité et de gestion des risques.&lt;/p&gt;&lt;p&gt;La PME internationale est un sujet largement débattu depuis l’étude pionnière de Johanson et Wiedersheim-Paul (&lt;span&gt;1975&lt;/span&gt;). En revanche, l'intérêt pour la performance des PMEs internationales est relativement récent. Alors que les premières études sur le sujet apparaissent dans les années 1990 (Hart et Tzokas, &lt;span&gt;1999&lt;/span&gt;; Lefebvre, Lefebvre et Bourgault, &lt;span&gt;1998&lt;/span&gt;; Rolfo, Vaglio et Vitali, &lt;span&gt;1993&lt;/span&gt;), la question de la performance est devenue l'un des sujets les plus débattus dans la littérature portant sur les PMEs internationales (Morais et Ferreira, &lt;span&gt;2019&lt;/span&gt;; Ribau, Moreira et Raposo, &lt;span&gt;2018&lt;/span&gt;). En effet, il s'agit d'un enjeu de taille du point de vue managérial. Cela est d'autant plus vrai dans le contexte économique actuel. La globalisation et la digitalisation ont augmenté l'intensité concurrentielle, ce qui oblige les PME à accroître leur compétitivité à l'international (Etemad, Wilkinson et Dana, &lt;span&gt;2010&lt;/span&gt;; Lemaire, &lt;span&gt;2013&lt;/span&gt;; Manyika, Lund, Bughin, Woetzel, Stamenov et Dhingra, &lt;span&gt;2016&lt;/span&gt;).&lt;/p&gt;&lt;p&gt;En raison du nombre croissant de contributions scientifiques relatives à la performance des PME internationales (Figu","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"39 4","pages":"O65-O84"},"PeriodicalIF":2.2,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/cjas.1675","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114788016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}