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Aim: The aim is to identify the institutional pressures affecting audit firms in different local contexts. Theoretical approach: We develop a model by using institutional theory, socialization theory and other relevant literature. We use this model to identify differences in the socialization process in different audit firms and different local contexts. We also identify the strength of some institutional pressures in the local context. Empirical methodology: We conduct qualitative interviews with eight auditors working in large and small firms in three different local contexts Conclusions: We find that the socialization process in audit firms is dependent on both the size of the audit firm and on the local context in which it is located. We also identify that mimetic pressure between firms of different sizes is stronger in a local context with low client diversity than in a local context with high client diversity.

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第22228号 / 経博第616号 / 新制||経||293(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 関口 倫紀, 教授 若林 直樹, 教授 椙山 泰生 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

The purpose of this study was to examine whether organizational practices' fairness (also known as organizational justice) and trustâ contribute to the enhancement of role breadth self-efficacy (RBSE), a form of proactive behavior. The sample consisted of 226 white-collar professionals in large and small organizations. Approximately 70% held a college degree. An a priori path model based on theoretical literature was generated to represent causal relationships among the variables. Two paths were explored: a) the relationship among procedural justice, trust in organization, and RBSE; and b) the relationship among interactional justice, trust in supervisor, and RBSE. Findings indicated a statistically significant relationship between procedural justice and trust in organization. The relationships between procedural justice and RBSE and trust in organization and RBSE were not significant. Interactional justice had a statistically significant relationship with trust in supervisor, but not with RBSE. The relationship between trust in supervisor and RBSE was not significant. Respondents expressed a strong trust in their organization, and a stronger trust in their immediate supervisor. The most important discovery in this study was the statistically significant relationship between education and RBSE. Individuals with graduate degrees reported the highest level of RBSE, followed by people with Bachelor's degrees. Globalization and technology are fueling demands for ever-increasing employee skills and higher levels of education. Organizations need highly educated, proactive individuals in order to be successful. Future research should continue to investigate variables and constructs that may enhance RBSE in the workplace. / Ph. D.

In einer komplexen Berufswelt, in der ständige Veränderungen den Alltag vieler Unternehmen bestimmen, ist die Fähigkeit von Mitarbeitern, ihr Verhalten den veränderten Bedingungen anzupassen (Adaptive Performance) eine bedeutsame Facette der beruflichen Leistung. Es ist jedoch bis heute unklar, ob Adaptive Performance sich als eigenständiges Leistungskonstrukt von anderen Formen der beruflichen Leistung abgrenzen lässt. Ferner ist die Befundlage hinsichtlich einiger Antezedenzien inkonsistent, während andere bisher noch nicht im Zusammenhang mit Adaptive Performance untersucht wurden. In der ersten Studie wird ein Fragebogen zur Erfassung von Adaptive Performance sowie von Proactive Behavior, einem etablierten Konstrukt der beruflichen Leistungsforschung, entwickelt und anhand vorhandener Skalen validiert. Die Studie (N = 196) zeigt, dass sich adaptive Leistung von proaktivem Verhalten empirisch abgrenzen lässt. Es können emotionale Stabilität und (wahrgenommene) Autonomie als differenzielle Prädiktoren nachgewiesen werden, wobei emotionale Stabilität erwartungsgemäß höher mit Adaptive Performance und Autonomie höher mit Proactive Behavior korreliert. In der zweiten Studie werden anhand der aktuellen Forschungsliteratur Anforderungen an eine Instrumentenentwicklung zur fähigkeitsbasierten Erfassung von Adaptive Performance in Form eines webbasierten Postkorbs abgeleitet und die Entwicklung des Messinstruments beschrieben. Die aufgestellten Anforderungen werden anschließend anhand einer studentischen Stichprobe (N = 104) geprüft. In Studie 3 wird in einem Experiment (N = 185) der Einfluss von Intelligenz, der Fähigkeit, rational zu denken sowie von Routinestärke auf Adaptive Performance untersucht. Hierbei wird Adaptive Performance mit Hilfe des vorab entwickelten Postkorbs erfasst und die jeweiligen Zusammenhänge unter kontrollierten Bedingungen betrachtet. Entgegen der Hypothese ergeben sich keine Hinweise auf einen bedeutsamen Einfluss der Intelligenz. Hingegen zeigen sich bedeutsame Zusammenhänge mit der Fähigkeit, rational zu denken sowie mit der Routinestärke. Die theoretische sowie praktische Bedeutung der Befunde wird abschließend diskutiert und darauf aufbauend werden Implikationen für die weitere Forschung und Personalpraxis abgeleitet.

As contemporary organizations are met with increasing demands and uncertainty, their continued success relies on employees' willingness and ability to think proactively and take action in the face of challenges. Some scholars have reasoned that stressors in the work environment may serve as indicators, to employees, that change is needed, therefore promoting proactive work behavior. However, current theories related to work stress assert that demands in the environment may exert effects dependent on the degree to which resources are available to cope with demands. Drawing on the Job Demands-Resources model and others, the present research examines the interplay between psychological resources, work stressors, and proactive work behavior in a sample of 229 preschool teachers in Germany. Specifically, the focus is on the moderating role of state-level psychological resources (e.g., enthusiasm, self-assurance, attentiveness, and feeling recovered) in the relationship between work stressors and proactive work behavior. Data was collected at three time points and included both self- and co-worker reports of proactive work behavior. Results indicate that psychological resources, characterized by positive mood and high energy, play an important motivational role in the face of work stressors. Findings support the importance of considering individual factors (e.g. availability of psychological resources) when examining relationships between environmental factors and proactive behavior. Implications for future research are discussed.

Made available in DSpace on 2016-03-15T19:26:32Z (GMT). No. of bitstreams: 1 Meiry Kamia.pdf: 647658 bytes, checksum: 268c81bd30bfe84fdd2a05221e8488bd (MD5) Previous issue date: 2007-08-13 / Fundo Mackenzie de Pesquisa / Due to the increase of complexity and competitiveness in the global economy, researches on pro-activity have gained strength in the last fifteen years. From this perspective, the proactive behavior has acted as one of the most critical determinant for the organizational success. The proactive behavior is defined as a set of non-formal behaviors that allow the workers to spontaneously search for changes in the work environment, looking forward to solutions and aiming to long term goals that provide benefits to the company. Literature points to the fact that personal values are strongly connected to the behavior. However, up to the moment, little has been investigated regarding the relation between personal values as the antecedent of the proactive behavior in the organizational environment. This study aimed to investigate the relation between personal values and its impact on the proactive behavior in organizations. It is characterized as a descriptive and transversal research. Some instruments were used as measurement tools, such as the Personal Values Questionnaire (PVQ) already validated and the scale of Proactive Behavior in Organizations (ECPO), which has been developed, used and validated in this study. The ECPO presented good levels of reliability, being nominated to be used in researches and organizational diagnosis. Those two scales were answered by a sample of 369 workers. After eliminating extreme cases, the sample was constituted of 325 employees. The linear regression analysis showed that values predict the proactive behavior, and the most significant motivational type is Stimulation. However, the impact of the values over the proactive behavior was low, justifying only 6.7% of the behavior. This low prediction may indicate the existence of variable mediators that affect the impact of the values on the behavior. The implications and limitations of this research are argued in this work. / Pesquisas sobre proatividade ganharam força nos últimos quinze anos por conta do aumento da competitividade e complexidade da economia global. Nesse contexto, o comportamento proativo tem se mostrado um dos determinantes mais críticos para o sucesso organizacional. O comportamento proativo é definido como sendo um conjunto de comportamentos extrapapel em que o trabalhador busca espontaneamente por mudanças no seu ambiente de trabalho, solucionando e antecipando-se aos problemas, visando metas de longo prazo que beneficiam a organização. A literatura aponta para o fato de que os valores pessoais possuem forte relação com o comportamento. Entretanto, até o momento, pouco foi investigado a respeito da relação entre os valores pessoais como antecedentes do comportamento proativo no ambiente organizacional. Este estudo buscou investigar a relação entre os valores pessoais e seu impacto sobre o comportamento proativo nas organizações. Este trabalho caracteriza-se por ser uma pesquisa, descritiva e transversal. Foram utilizados como instrumentos de medida o Personal Values Questionaire (PVQ) já validado, e a escala de Comportamento Proativo nas Organizações (ECPO) que foi desenvolvida e validada neste estudo. O ECPO apresentou bons índices de confiabilidade, sendo indicado para utilização em pesquisas e diagnóstico organizacional. As duas escalas foram respondidas por uma amostra de 369 trabalhadores. Após eliminação dos casos extremos, a amostra ficou constituída por 325 funcionários. A análise de regressão linear mostrou que os valores predizem o comportamento proativo, e o tipo motivacional mais significativamente relacionado foi o tipo Estimulação. Entretanto, o impacto dos valores sobre o comportamento proativo foi baixo, explicando apenas 6,7% do comportamento. Essa baixa predição talvez indique a existência de variáveis moderadoras que afetam o impacto dos valores sobre o comportamento. As implicações e limitações dessa pesquisa são discutidas no trabalho.

在高度競爭的全球化環境下，僅僅被動完成工作指令的員工，已不足以支持組織的生存，因而個體的前瞻性行為，對於組織的重要性與日俱增。然而，過去研究大多只注重前瞻性行為於工作場域的作用，鮮少比較前瞻性行為外溢至不同情境中，可能產生的效果差異。因此，本研究同時將個體的工作場域與家庭場域納入考量，以邊界理論為框架，探討前瞻性行為與工作-家庭衝突的關聯，更進一步提出個體通訊科技產品的使用，以及個體建構的邊界強度可能存在的調節效果。本研究採時間間隔的方式，以問卷調查法施測，共得189份有效樣本，研究結果發現，前瞻性行為外溢至家庭場域中，不僅不會造成更多時間基礎、壓力基礎衝突，還能減少行為基礎衝突的發生，並且在前瞻性行為與時間基礎衝突的關聯上，家庭邊界強度能夠調節科技使用的調節效果，形成三階調節效果，即科技使用對於前瞻性行為與時間基礎衝突的關聯的影響，在個體家庭邊界強度高的狀況下最強。最後，針對本研究之結果進行討論，並說明理論貢獻、管理意涵、研究限制與未來建議。 / Due to highly competitive environment of global economy, employee’s proactive behavior becomes even more critical for organizations’ survival. However, most research focused on the effect of proactive behavior only in workplace, seldom research investigated the possible different effect when proactive behavior spillover to other context, such as family context. As a result, current study applied the theoretical framework of boundary theory, examined the relationship between proactive behavior and work-family conflict, which takes both work and family context into consideration. Our research further proposed the use of communication and information technology and boundary strength constructed by individual as moderator. We conducted time-lag questionnaire survey to test our hypothesis, which generated 189 valid data. Contrary to our hypothesis, result showed that proactive behavior did not cause individual to experience more time-based and strain-based conflict, but it even lead individual to experience less behavior-based conflict. Moreover, proactive behavior, technology use and family boundary strength interacted in a way that the strongest moderating effect of technology use between proactive behavior and time-based conflict occured when individuals were high in their family boundary strength, which is a three-way interaction. Based on our findings, we discussed our theoretical contributions, practical implications, limitation and directions for future research.

L'interaction homme-robot arrive dans une phase intéressante ou la relation entre un homme et un robot est envisage comme 'un partenariat plutôt que comme une simple relation maitre-esclave. Pour que cela devienne une réalité, le robot a besoin de comprendre le comportement humain. Il ne lui suffit pas de réagir de manière appropriée, il lui faut également être socialement proactif. Pour que ce comportement puis être mise en pratique le roboticien doit s'inspirer de la littérature déjà riche en sciences sociocognitives chez l'homme. Dans ce travail, nous allons identifier les éléments clés d'une telle interaction dans le contexte d'une tâche commune, avec un accent particulier sur la façon dont l'homme doit collaborer pour réaliser avec succès une action commune. Nous allons montrer l'application de ces éléments au cas un système robotique afin d'enrichir les interactions sociales homme-robot pour la prise de décision. A cet égard, une contribution a la gestion du but de haut niveau de robot et le comportement proactif est montre. La description d'un modèle décisionnel d'collaboration pour une tâche collaboratif avec l'humain est donnée. Ainsi, l'étude de l'interaction homme robot montre l'intéret de bien choisir le moment d'une action de communication lors des activités conjointes avec l'humain / Human Robot Interaction is entering into the interesting phase where the relationship with a robot is envisioned more as one of companionship with the human partner than a mere master-slave relationship. For this to become a reality, the robot needs to understand human behavior and not only react appropriately but also be socially proactive. A Companion Robot will also need to collaborate with the human in his daily life and will require a reasoning mechanism to manage thecollaboration and also handle the uncertainty in the human intention to engage and collaborate. In this work, we will identify key elements of such interaction in the context of a collaborative activity, with special focus on how humans successfully collaborate to achieve a joint action. We will show application of these elements in a robotic system to enrich its social human robot interaction aspect of decision making. In this respect, we provide a contribution to managing robot high-level goals and proactive behavior and a description of a coactivity decision model for collaborative human robot task. Also, a HRI user study demonstrates the importance of timing a verbal communication in a proactive human robot joint action