Initial attribution and information-seeking by superiors and subordinates in production variance investigations

Article Abstract:

A focus of recent research articles has been the behavioral element of production variance studies. The research describes a field experiment created to find empirical evidence of initial attributions from superiors and subordinates when there is an unfavorable variance. Also examined are processes used when initial attributional hypotheses are tested. Evidence suggests that superiors use initial attributes that are internal as they relate to the subordinates. This confirmatory hypothesis examination procedure meshes with other research in non-accounting fields. A brief discussion is provided of the implication of these findings for accounting information systems design.

Methods, Usage, Accounting and auditing, Information theory, Managerial accounting, Control theory

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Matching individual and organization styles

Article Abstract:

Employees must learn that they must match their individual styles with those styles of the organization in order to be a success within the organization. Style is fundamental to the organization's culture, and a mismatch in styles may lead to poor perceptions of the employee leading to termination, or to poor performance emanating from dissatisfaction with the organization rooted in style shock. The style of an employee is judged on three criteria: time use, speech, and hearing skills. Employees adapt to an organizational culture by adopting the organization's style.

Corporate culture

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One thing after another

Article Abstract:

In an organization when the going gets tough top management conclude that the staff need professional development, or a restructuring program is devised on paper with very little thought given to the way the organization works. Top management needs to work with human nature, not against it, trying to understand that personnel are actually learning in the workplace resulting in various implications.

Business Personnel Management, Human resource management, Strategic planning (Business), Organizational behaviour

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