Because they are victims of short-term economic pressures and "parochial politics", most American companies critically lack the one factor proven effective in winning competitive advantage: leadership. Thus argues John P. Kotter in this, his third large-scale work on leadership, which continues and complements the work begun in his influential "The General Managers" and "Power and Influence". With compelling evidence, Kotter demonstrates why most American firms do not have the leadership capacity they currently need and explains what they must do to correct this damaging problem. Using comprehensive data from 900 senior executives in 100 American corporations, as well as in-depth interviews with 150 top managers in fifteen successful companies, including General Electric, Citicorp, IBM, Hewlett-Packard, and Coca-Cola, Kotter singles out the practices that develop superior leadership. He identifies both the specific personal attributes and general leadership qualities needed in today's corporations. And, with the spotlight on such individuals as Lee Iacocca at Chrysler and teams like the top management at Johnson & Johnson, he vividly illustrates the four factors that create outstanding leadership in both private and public sector senior and middle level managers. Professor Kotter underscores his argument with glaring examples of managerial failures in firms like ITT, providing eye-opening evidence of damage-- inability to control sagging productivity and poor records in customer service, quality control, and the development of new products-- caused primarily not be poor R&D or labor problems, but by a weak leadership capacity. Filled with dozens of case histories, "The Leadership Factor" reveals an all-too-common picture of companies which, unable to recognize or develop leadership talent and utilize it, create a pervasive gap in corporate planning and personal management. Progress has been made in improving quality management, but is has been limited. Kotter is hard-hitting in his assessment that even American companies which achieve a superior level of success in the leadership area-- IBM, DuPont, Dow Jones, Hewlett-Packard, and Anheuser-Busch, for example, must do even better to match efforts of foreign competitors. In showing how leaders are made, not born, he provides a realistic program structured to help attract, retain, and motivate dynamic, capable leaders in executive and middle management positions. Following Kotter's advice, companies can build strong managerial teams necessary not only for growth-- but also for survival itself.

The Leadership Factor

This paper interprets managerial perceptions of corporate social disclosure (CSD) presence and absence through the lens of organisational legitimacy theory. Evidence from in‐depth semi‐structured interviews with 29 senior managers in 27 Irish public limited companies is presented. It is one of the few studies to use interview‐based evidence in attempts to understand the motivations for CSD and responds to calls for more empirical work of this nature in the CSD literature. The paper extends and interrogates the use of legitimacy theory to infer motivations for CSD by presenting a narrative which contemplates conceptions of legitimacy as both a process and a state while endeavouring to understand the motives for CSD. In this manner, the paper furnishes a more complex, complete, and critical story of the motives for CSD. The perspectives suggest that while CSD may occasionally form part of a legitimacy process, ultimately this is misguided as it is widely perceived as being incapable of supporting the achievement of a legitimacy state. Consequently, for many managers, the continued practice of CSD is deemed somewhat perplexing. The paper reflects on the implications of these findings for future CSD research and practice.

Managerial perceptions of corporate social disclosure: An Irish story

This paper furnishes a narrative reflecting an in-depth examination of managerial conceptions of corporate social responsibility (CSR). The narrative locates itself within the debate surrounding the extent to which corporate management may capture efforts to promote a broad society-centred conception of CSR. Three key findings emerge from the narrative. First, there is evidence of a tendency for managers to interpret CSR in a constricted fashion consistent with corporate goals of shareholder wealth maximisation. Second, pockets of robust resistance to and defences of this narrow conception do, however, also emerge in the narrative. Third, the complexity of conceiving of a clear meaning for CSR, particularly for those exposed to the structural pressures encountered by these managers, is apparent. This is evident in the initial, somewhat contradictory, nature of many of the conceptions analysed. The paper reflects on these findings and considers their broad implications for attempts to promote greater society-centred corporate accountability.

Conceptions of Corporate Social Responsibility: The Nature of Managerial Capture

Introduction and Overview Theory as Testable Explanation A Critical Approach to Accounting Research Developing the Research Idea The Research Sequence Emergence of the Research Topic Conceptual Frameworks The Structure of DNA: The Development of New Theory The Bradman Problem: The Development of New Strategies The Longitude Problem: Implementing Solutions Strategic Management Accounting Theory, Literature and Hypotheses Sources of Theory Searching the Literature Modeling the Relationship Developing the Hypotheses Validity Concerns Data Collection Choosing a Research Method Sample Selection Measurement Issues Data Management Qualitative Research Verbal Protocols Data Analysis Descriptive Statistics Differences in Sample Means Measures of Association Analysis of Variance Multivariate Model-Building Research Ethics in Accounting The Ethics Quiz Informed Consent Ethical Guidelines Experimental Research The Problem Statement Theory and Context Experimental Design The Validity Trade-off Quasi-Experimental Research Survey Research Mail Surveys Design and Planning Issues Pilot Testing Data Collection Measurement Error Interview Methods Fieldwork Case Study Methods The Qualitative Analysis Protocol Grounded Theory Archival Research Cross-Section Data Time-Series Data The Validity Trade-off in Archival Research Content Analysis Critical Analysis Supervision and Examination Processes The Role of the Supervisor Examiner Profiles The Examination Process Turning Research into Publications Why Publish? Where to Publish? What to Publish? How to Publish? Concluding Remarks

Research Methods in Accounting

Furnishes a narrative reflecting an in‐depth examination of managerial conceptions of corporate social responsibility (CSR) in the Irish context. The narrative locates itself within the debate surrounding the extent to which corporate management may capture social accountants’ efforts to promote a broad society‐centred conception of CSR. Three key findings emerge from the narrative. First, there is evidence of a tendency for managers to interpret CSR in a constricted fashion consistent with corporate goals of shareholder wealth maximisation. Second, pockets of robust resistance to and defences of this narrow conception do, however, also emerge in the narrative. Third, the complexity of conceiving of a clear meaning for CSR, particularly for those exposed to the structural pressures encountered by these managers, is apparent. This is evident in the initial, somewhat contradictory, nature of many of the conceptions analysed. Reflects on these findings and considers their broad implications for social accountants’ attempts to promote greater society centred corporate accountability in Ireland.

Conceptions of corporate social responsibility: the nature of managerial capture

Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the intellectual foundations and key tenets of grounded theory in the context of researchers’ theoretical assumptions and methodological characteristics, discussed in relation to Laughlin’s (1995) classification schema. Pays particular attention to grounded theory assumptions and methods in relation to other interpretive paradigms such as symbolic interactionism, ethnomethodology and hermeneutics. Describes the basic principles and methods of grounded theory research, and presents potential applications to the accounting and management research arenas. Argues that rigorous grounded theory research can offer the accounting and management literatures unique understandings that provide additional perspectives to those already being offered by major schools of thought, and discusses implications of grounded theory for informing contemporary professional practice.

Back to the Drawing Board: Revisiting Grounded Theory and the Everyday Accountant's and Manager's Reality

Methodological themes: Back to the drawing board: revisiting grounded theory and the everyday accountant’s and manager’s reality

tag=1 data=Improving public sector accountability and strategic decision-making. by Don Fuller and Bet Roffey\n\ntag=2 data=Fuller, Don%Roffey, Bet\n\ntag=3 data=Australian Journal of Public Administration,\n\ntag=4 data=52\n\ntag=5 data=2\n\ntag=6 data=June 1993\n\ntag=7 data=149-163.\n\ntag=8 data=PUBLIC SERVICE%MANAGEMENT%ACCOUNTING\n\ntag=10 data=This paper examines current public sector accountability arrangements within Australia and identifies factors which have inhibited progress towards public sector accountability.\n\ntag=11 data=1993/5/11\n\ntag=12 data=93/0653\n\ntag=13 data=CAB

Improving public sector accountability and strategic decision‐making

(1999). Filipina managers and entrepreneurs: what leadership models apply? Asian Studies Review: Vol. 23, No. 3, pp. 375-405.

Filipina managers and entrepreneurs: what leadership models apply?

This paper argues a case for the integration of grounded theory and indigenous research principles in international management research. Through presenting results of a study of women managers in the Philippines, the paper shows ways in which culture‐bound or ethnocentric management theory and practice can be enriched by analysing culture and gender dimensions of dominant discourses around women in management.

Bet Roffey

Papers

Back to the Drawing Board: Revisiting Grounded Theory and the Everyday Accountant's and Manager's Reality

Methodological themes: Back to the drawing board: revisiting grounded theory and the everyday accountant’s and manager’s reality

Improving public sector accountability and strategic decision‐making

Filipina managers and entrepreneurs: what leadership models apply?

Beyond culture‐centric and gendered models of management: perspectives on Filipina business leadership