journal of Business and Behavioral Sciences
Volume 23, Number 1 ISSN 1946-8113 Spring 2011
INTHIS ISSUE
An Empirical Investigation of the Existence of Organizational Typologies ………………………….
K. Gregory Jin, Ronald Drozdenko, Sara Deloughy
Financial Performance: Evidence from Sugar Industry of Pakistan ………………………………….
S M Amir Shah and Syed Tahir Hijazi
Taking Stock of the PCAOB and Investor Confidence Sunita Ahlawat and Sucheta Ahlawat
Insider Trading: A Test of Market Efficiency Darrell J. Asbell and Frank W. Bacon
Pathways to Global Markets: Case of McDonald‘s Globalization
………………………………………………………………...David E. Smith and Darryl J. Mitry An Empirical Examination of Interrelationships between Budgetary Variables: Government
Spending vs. Government Tax Policy
………...………..…………..Tracy L. Bundy, Alan B. Deck, Dan R. Ward and Suzanne P. Ward
Strategic and Altruistic Philanthropy: Different Roles, Differing Motivations Bryan S. Dennis
An Efficiency Measure and its Importance in Air Transportation: the Operating Ratio and its
Importance to Financial Leverage Decisions Richard D. Gritta and James Seal
Stock Valuation and Behavioral Finance Gurdeep K. Chawla
A Hostile Racial Environment: How Hostile Does it have to be? ……………………………………
..Henry Findley, Eva Dodd-Walker, Lee Vardaman, Ping He, Steve Garrott and Robert Wheatley The Public Sector Manager as a Bully: Analysis of Litigated Cases
Helen LaVan, Marsha Katz and Michael Jay Jedel
Employee vs. Contractor: Controversial Battlegrounds, the Courts Rule
Michael Chiasson, Kevin Breaux and Shawn Mauldin
Damages Awards and U.S. Businesses: Do Campbell and Exxon Spell Relief?
Jerry Furniss, Jack Morton, Michael Harrington and Douglas Miller
Computer Simulation to Introduce Knowledge Management
…………………………………………… Bruce Neubauer, Michael Rogers and Rong Yang
A Study on Performance Appraisal Rating Errors in Selected Banks of NCR
…………… Varsha Dixit and Sunil Kumar
Price Discovery in Gold, Silver and Crude Oil Spot and Futures Markets in Emerging and
Developed Economies……………………………………… M.Thenmozhi and S. Priya
Green Policy Uncertainty upon Global Market Adoption between Business and Government
…………….…………………………..… ……. Tom Suraphol Apaiwongse
Airbus and the Production of the A380: A Consideration of Multicultural Differences in Globally
Distributed Operations …… Donna L. Roberts, Robert O. Walton and William J. Muldoon
A SERVPERF Model of Vietnamese Banking Industry
Quoc Cuong Nguyen, Sirion Chaipoopirutana and Howard Combs
JOURNAL OF BUSINESS AND BEHAVIORAL SCIENCES
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Email: mondal@asbbs.org http://www.asbbs.org
ISSN 1946-8113
Editor-in- Chief
Wali I. Mondal
Assistant Editor: Mahenoor Osman
Henderson State University
Editorial Board
Mina Baliamoune-Lutz University of North Florida
Gerald Calvasina University of Southern Utah
Anthony F. Chelte Midwestern State University
Shamsul Chowdhury Roosevelt University
Steve Dunphy Indiana University- Northwest
Ellis B. Heath Valdosta State University
William J. Kehoe University of Virginia
Robyn Lawrence University of Scranton
Douglas M. McCabe Georgetown University
Bala Maniam Sam Houston State University
Roger Williams Morehouse College
Darshan Sachdeva California State University, Long Beach
Allen Schaeffer Missouri State University
David Smith National University
Linda Whitten Skyline College
Saiful Huq University of New Brunswick
The Journal of Business and Behavioral Sciences is a publication of the American Society of Business and Behavioral Sciences (ASBBS). Papers published in the Journal went through a blind-refereed review process prior to acceptance for publication. The editors wish to thank anonymous referees for their contributions.
The national annual meeting of ASBBS is held in Las Vegas in February of each year and the international meeting is held in August of each year. Visit www.asbbs.org for information regarding ASBBS.
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JOURNAL OF BUSINESS AND BEHAVIORAL SCIENCES
ISSN 1946-8113
Volume 23, Number 1 Spring 2011
TABLE OF CONTENTS
An Empirical Investigation of the Existence of Organizational Typologies
K. Gregory Jin, Ronald Drozdenko, Sara Deloughy 4
Financial Performance: Evidence from Sugar Industry of Pakistan
S M Amir Shah and Syed Tahir Hijazi 13
Taking Stock of the PCAOB and Investor Confidence
Sunita Ahlawat and Sucheta Ahlawat 22
Insider Trading: A Test of Market Efficiency
Darrell J. Asbell and Frank W. Bacon 33
Pathways to Global Markets: Case of McDonald‘s Globalization David E. Smith and Darryl J. Mitry ……………………………………….42
An Empirical Examination of Interrelationships between Budgetary Variables:
Government Spending vs. Government Tax Policy
Tracy L. Bundy, Alan B. Deck, Dan R. Ward and Suzanne P. Ward 53
Strategic and Altruistic Philanthropy: Different Roles, Differing Motivations Bryan S. Dennis …………………………………………………………... 59
An Efficiency Measure and its Importance in Air Transportation: the
Operating Ratio and its Importance to Financial Leverage Decisions
Richard D. Gritta and James Seal 67
Stock Valuation and Behavioral Finance
Gurdeep K. Chawla 77
A Hostile Racial Environment: How Hostile does it have to be?
Henry Findley, Eva Dodd-Walker, Lee Vardaman, Ping He, Steve
Garrott and Robert Wheatley 86
The Public Sector Manager as a Bully: Analysis of Litigated Cases
Helen LaVan, Marsha Katz and Michael Jay Jedel 96
Employee vs. Contractor: Controversial Battlegrounds, the Courts Rule
Michael Chiasson, Kevin Breaux and Shawn Mauldin 120
Damages Awards and U.S. Businesses: Do Campbell and Exxon Spell Relief?
Jerry Furniss, Jack Morton, Michael Harrington and Douglas Miller 132
Computer Simulation to Introduce Knowledge Management
Bruce Neubauer, Michael Rogers and Rong Yang 147
A Study on Performance Appraisal Rating Errors in Selected Banks of NCR
Varsha Dixit and Sunil Kumar 156
Price Discovery in Gold, Silver and Crude Oil Spot and Futures Markets in Emerging and Developed Economies
M.Thenmozhi and S. Priya 166
Green Policy Uncertainty upon Global Market Adoption between Business and Government
Tom Suraphol Apaiwongse 178
Airbus and the Production of the A380: A Consideration of Multicultural Differences in Globally Distributed Operations
Donna L. Roberts, Robert O. Walton and William J. Muldoon 191
A SERVPERF Model of the Vietnamese Banking Industry
Quoc Cuong Nguyen, Sirion Chaipoopirutana and Howard Combs...198
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Journal of Business and Behavioral Sciences Vol 23, No 1; Spring 2011
AN EMPIRICAL INVESTIGATION OF THE EXISTENCE OF ORGANIZATIONAL TYPOLOGIES
K. Gregory Jin
Ronald Drozdenko
Sara Deloughy
Western Connecticut State University
ABSTRACT
This paper presents the findings of analyses of our database of twenty-one organizational value characteristics sampled through surveys from three professional organizations, direct marketing, information technology and finance. Our objective was to determine if there was consistent evidence for the existence of the traditional organic and mechanistic organizational types. We further examined the data from one of the groups (financial professionals) to determine if there was support for the two types of bureaucracy, enabling and coercive, theorized by Adler and Borys (1996). Using factor analysis, we found evidence for the existence of mechanistic and organic organization types across all three professional groups. Within the mechanistic organizations, we found support for the existence of enabling and coercive bureaucracy. We discuss the implications of these findings with regard to specific value characteristics and the possible evolution of organizational types.
INTRODUCTION AND CONCEPTUAL FRAMEWORK
The conceptual framework for the examination of our database of twenty-one organizational value characteristics collected from three groups of professionals is based primarily on Adler and Borys‘ (1996) Typology of Organizations. Adler and Borys (1996) broke down the two organization types (organic and mechanistic) in terms of two conceptual dimensions, i.e., the type of formalization and the degree of formalization. Adler and Borys‘ (1996) typology of organizations is shown in Figure 1 as a starting framework for our empirical analyses and discussions. Figure 1 indicates the classic organic and mechanistic type of organizations in quadrants 1 and 4 respectively. In addition to these organic and mechanistic types, Adler and Borys‘ diagram introduces two more organizational types, i.e., coercive-organic, which is called ―autocracy‖ in quadrant 2, and enabling-mechanistic, which is called ―enabling bureaucracy‖ in quadrant 3.
Journal of Business and Behavioral Sciences
Figure 1: A Typology of Organizations (Adapted from Adler and Borys, 1996, p. 78)
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Type of Formalization
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Degree of Formalization
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Enabling
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Coercive
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Low
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1 Organic
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2 Autocratic
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High
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3 Enabling Bureaucracy
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4 Mechanistic
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