Perceptions of accountability in family business: Using accountability theory to understand differences between family and nonfamily executives

Journal of Family Business Strategy - Tập 4 - Trang 233-244 - 2013
Rebecca M. Guidice1, Neal P. Mero2, Juanne V. Greene2
1Cameron School of Business, University of North Carolina, Wilmington, 601 S. College Road, Wilmington, NC 28403-5664, United States
2Michael J. Coles College of Business, Kennesaw State University, 1000 Chastain Road, Kennesaw, GA 30144, United States

Tài liệu tham khảo

Aguilera, 2012, Firm family firms: Current debates of corporate governance in family firms, Journal of Family Business Strategy, 3, 66, 10.1016/j.jfbs.2012.03.006 Allen, 1990, The measurement and antecedents of affective, continuance and normative commitment to the organization, Journal of Occupational Psychology, 63, 1, 10.1111/j.2044-8325.1990.tb00506.x Ashforth, 2000, All in a day's work: Boundaries and micro role transitions, Academy of Management Review, 25, 472, 10.5465/amr.2000.3363315 Astrachan, 2003, Commentary on the special issue: The emergence of a field, Journal of Business Venturing, 18, 567, 10.1016/S0883-9026(03)00010-7 Astrachan, 2010, Strategy in family business: Toward a multidimensional research agenda, Journal of Family Business Strategy, 1, 6, 10.1016/j.jfbs.2010.02.001 Astrachan, 2003, Family businesses contribution to the U.S. economy: A closer look, Family Business Review, 16, 211, 10.1177/08944865030160030601 Barnett, 2006, Are we family and are we treated as family?, Nonfamily employees’ perceptions of justice in the family firm. Entrepreneurship Theory & Practice, 30, 837, 10.1111/j.1540-6520.2006.00155.x Barrick, 1991, The big five personality dimensions and job performance: A meta-analysis, Personnel Psychology, 44, 1, 10.1111/j.1744-6570.1991.tb00688.x Bartholomeusz, 2006, The relationship between family firms and corporate governance, Journal of Small Business Management, 44, 245, 10.1111/j.1540-627X.2006.00166.x Batson, 1995, Empathy and the collective good: Caring for one of the others in a social dilemma, Journal of Personality and Social Psychology, 68, 619, 10.1037/0022-3514.68.4.619 Becker, 1981 Bernardin, 2009, Rating level and accuracy as a function of rater personality, International Journal of Selection and Assessment, 17, 300, 10.1111/j.1468-2389.2009.00472.x Berrone, 2012, Socioemotional wealth in family firms: Theoretical dimensions assessment approaches, and agenda for future research, Family Business Review, 25, 258, 10.1177/0894486511435355 Bertk, 2002, Effects of procedure and outcome accountability on interview validity, Journal of Applied Psychology, 87, 185, 10.1037/0021-9010.87.1.185 Bhattacharya, 2005, From cronies to professionals: The evolution of family firms, 23 Biddle, 1986, Recent developments in role theory, Annual Review of Sociology, 12, 67, 10.1146/annurev.so.12.080186.000435 Blau, 1964 Britt, 2003, The effects of identity-relevance and task difficulty on task motivation, stress, and performance, Motivation and Emotion, 29, 189, 10.1007/s11031-005-9441-3 Carmon, 2010, Fusing family and firm: Employee perceptions of perceived homophily, organizational justice, organizational identification, and organizational commitment in family businesses, Journal of Family Business Strategy, 1, 210, 10.1016/j.jfbs.2010.10.003 Chang, 2008, Family control and stock market reactions to innovation announcements, British Journal of Management, 21, 152, 10.1111/j.1467-8551.2008.00618.x Chrisman, 2007, Are family managers agents or stewards? An exploratory study in privately held family firms, Journal of Business Research, 60, 1030, 10.1016/j.jbusres.2006.12.011 Chrisman, 2003, A unified systems perspective of family firm performance: An extension and integration, Journal of Business Venturing, 18, 467, 10.1016/S0883-9026(03)00055-7 Chrisman, 2004, Comparing the agency costs of family and non-family firms: Conceptual issues and exploratory evidence, Entrepreneurship Theory & Practice, 28, 335, 10.1111/j.1540-6520.2004.00049.x Chrisman, 2012, Family involvement, family influence, and family-centered non-economic goals in small firms, Entrepreneurship Theory & Practice, 36, 267, 10.1111/j.1540-6520.2010.00407.x Chrisman, 2005, Sources and consequences of distinctive familiness: An introduction, Entrepreneurship Theory & Practice, 29, 237, 10.1111/j.1540-6520.2005.00080.x Chrisman, 2010, Intellectual foundations of current research in family business: An identification and review of 25 influential articles, Family Business Review, 23, 9, 10.1177/0894486509357920 Christopher, 2005, The protestant work ethic and attributions of responsibility: Applications of the triangle model, Journal of Applied Social Psychology, 35, 1502, 10.1111/j.1559-1816.2005.tb02181.x Chua, 2009, An agency theoretic analysis of the professionalized family firm, Entrepreneurship Theory & Practice, 33, 355, 10.1111/j.1540-6520.2009.00294.x Chua, 2003, Succession and nonsuccession concerns of family firms and agency relationship with nonfamily managers, Family Business Review, 16, 89, 10.1111/j.1741-6248.2003.00089.x Costa, 1992 Daily, 1992, An empirical examination of ownership structure in family and professionally-managed firms, Family Business Review, 5, 117, 10.1111/j.1741-6248.1992.00117.x Dawkins, 1989 Dyer, 1989, Integrating professional management into a family owned business, Family Business Review, 2, 221, 10.1111/j.1741-6248.1989.00221.x Dyer, 2006, Examining the family effect on firm performance, Family Business Review, 19, 253, 10.1111/j.1741-6248.2006.00074.x Eddleston, 2007, Destructive and productive family relationships: A stewardship theory perspective, Journal of Business Venturing, 22, 545, 10.1016/j.jbusvent.2006.06.004 Eddleston, 2008, Resource configuration in family firms: Linking resources, strategic planning and environmental dynamism to performance, Journal of Management Studies, 45, 26 Ensley, 2005, An exploratory comparison of the behavioral dynamics of top management teams in family and nonfamily new ventures cohesion, conflict, potency, and consensus, Entrepreneurship Theory & Practice, 29, 267, 10.1111/j.1540-6520.2005.00082.x Fama, 1983, Separation of ownership and control, Journal of Law and Economics, 26, 301, 10.1086/467037 Family Firm Institute, 2011 Festinger, 1957 Fiske, 1991 Freeman, 1984 Gallo, 2000, Family protocol, The Family Business Network Newsletter Gallo, 2006, Formulating, implementing and maintaining family protocols, 298 Gersick, 1997 Goel, 2012, Strategy, ownership, governance, and socio-psychological perspectives on family businesses from around the world, Journal of Family Business Strategy, 3, 54, 10.1016/j.jfbs.2012.03.005 Gomez-Mejia, 2007, Socioemotional wealth and business risks in family: Evidence from Spanish olive oil mills, Administrative Science Quarterly, 52, 106, 10.2189/asqu.52.1.106 Gomez-Mejia, 2001, The role of family ties in agency contracts, Academy of Management Journal, 44, 81, 10.2307/3069338 Green, 2000, Coping with accountability cross-pressures: Low-effort evasive tactics and high-effort quests for complex compromises, Personality and Social Psychology Bulletin, 26, 1380, 10.1177/0146167200263006 Habberson, 2003, A unified systems perspective of family firm performance, Journal of Business Venturing, 18, 451, 10.1016/S0883-9026(03)00053-3 Heck, 2006, Role of family in family business entrepreneurship, 80 Hendry, 2002, The principal's other problems: Honest incompetence and the specification of objectives, Academy of Management Review, 27, 98, 10.5465/amr.2002.5922406 Hernandez, 2012, Toward an understanding of the psychology of stewardship, Academy of Management Review, 37, 172, 10.5465/amr.2010.0363 Hofstede, 1980 Ibrahim, 2004 Jensen, 1976, Theory of the firm: Managerial behavior, agency costs, and ownership structure, Journal of Financial Economics, 3, 305, 10.1016/0304-405X(76)90026-X Karra, 2006, Altruism and agency in the family firm: Exploring the role of family, kinship, and ethnicity, Entrepreneurship Theory & Practice, 30, 861, 10.1111/j.1540-6520.2006.00157.x Katz, 1978 Kaye, 1996, When the family business is a sickness, Family Business Review, 9, 347, 10.1111/j.1741-6248.1996.00347.x Khazanovich, 2000, Psychological involvement in parenthood among Ukrainians, Journal of Social Psychology, 140, 188, 10.1080/00224540009600458 Klein, 2000, Family business in German: Significance and structure, Family Business Review, 13, 157, 10.1111/j.1741-6248.2000.00157.x Klein, 2005, The F-PEC scale of family influence: Construction, validation, and further implication for theory, Entrepreneurship Theory & Practice, 29, 321, 10.1111/j.1540-6520.2005.00086.x Klein, 2007, Non-family executives in family businesses: A literature review, Electronic Journal of Business Studies, 1, 19 Kwak, 2003, The advantages of family ownership, Sloan Management Review Lane, 2006, Guidelines for family business boards of directors, Family Business Review, 19, 147, 10.1111/j.1741-6248.2006.00052.x LeBreton-Miller, 2010, Stewardship or agency? A social embeddedness reconciliation of conduct and performance in public family businesses, Organization Science Lubatkin, 2005, A theory of the firm only a microeconomist could love, Journal of Management Inquiry, 14, 214, 10.1177/1056492605275352 Lubatkin, 2005, Commentary: The effects of parental altruism on the governance of family-managed firms, Journal of Organizational Behavior, 26, 313, 10.1002/job.307 Lumpkin, 2008, Family orientation: Individual-level influences on family firm outcomes, Family Business Review, 21, 127, 10.1111/j.1741-6248.2008.00120.x Lussier, 2007, A comparison of family-member and non-family managers in American family businesses, Academy of Entrepreneurship Journal, 13, 31 McConaughy, 2000, Family CEOs vs. nonfamily CEOs in the family-controlled firm: An examination of the level and sensitivity of pay to performance, Family Business Review, 13, 121, 10.1111/j.1741-6248.2000.00121.x Mero, 2006, The interacting effect of accountability and individual differences on rater response to a performance rating task, Journal of Applied Social Psychology, 36, 795, 10.1111/j.0021-9029.2006.00044.x Mero, 2007, Accountability in a performance appraisal context: The effect of audience and form of accounting on rater response and behavior, Journal of Management, 33, 223, 10.1177/0149206306297633 Mero, 2012, A field study of the antecedents and performance consequences of perceived accountability, Journal of Management, 10.1177/0149206312441208 Mero, 1995, Effects of rater accountability on the accuracy and the favorability of performance ratings, Journal of Applied Psychology, 80, 517, 10.1037/0021-9010.80.4.517 Merton, 1968 Miller, 2003, Challenge versus advantage in family business, Strategic Organization, 1, 127, 10.1177/1476127003001001222 Miller, 2007, Are family firms really superior performers?, Journal of Corporate Finance, 13, 829, 10.1016/j.jcorpfin.2007.03.004 Minichelli, 2010, Top management teams in family-controlled companies: ‘Familiness’, ‘faultlines’, and their impact on financial performance, Journal of Management Studies, 47, 205, 10.1111/j.1467-6486.2009.00888.x Mitchell, 2003, The transacting cognitions of non-family employees in the family business setting, Journal of Business Venturing, 18, 533, 10.1016/S0883-9026(03)00059-4 Mitchell, 1997, Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts, Academy of Management Review, 22, 853, 10.5465/amr.1997.9711022105 Mustakallio, 2002, Relational and contractual governance in family firms: Effects on strategic decision making, Family Business Review, 15, 205, 10.1111/j.1741-6248.2002.00205.x Nordqvist, 2005, Familiness in top management teams: Commentary on Ensley and Pearson's “An exploratory comparison of the behavioral dynamics of top management teams in family and nonfamily new ventures: Cohesion, conflict, potency and consensus”, Entrepreneurship Theory and Practice, 29, 285, 10.1111/j.1540-6520.2005.00083.x Nordqvist, 2008, No family is an island: A social network approach to governance in family firms Ouchi, 1980, Markets, bureaucracies, and clans, Administrative Science Quarterly, 25, 129, 10.2307/2392231 Pieper, 2010, Non solus: Toward a psychology of family business, Journal of Family Business Strategy, 1, 26, 10.1016/j.jfbs.2010.02.003 Pieper, 2007, The bulls eye: A systems approach to modelling family firms, Family Business Review, 20, 301, 10.1111/j.1741-6248.2007.00101.x Poza, 1997, Stakeholder perceptions of culture and management practices in family and family firms—A preliminary report, Family Business Review, 10, 135, 10.1111/j.1741-6248.1997.00135.x Poza, 2004, Does the family business interaction factor represent a resource or a cost?, Family Business Review, 17, 99, 10.1111/j.1741-6248.2004.00007.x Reay, 2009, Family-business meta-identity, institutional pressures, and ability to respond to entrepreneurial opportunities, Entrepreneurship Theory & Practice, 33, 1265, 10.1111/j.1540-6520.2009.00345.x Roberts, 2005, Beyond agency conceptions of the work of the non-executive director: Creating accountability in the boardroom, British Journal of Management, 16, S5, 10.1111/j.1467-8551.2005.00444.x Schlenker, B. R. (1986). Personal accountability: Challenges and impediments in the quest for accountability (Contract No. 400-77-0099). Navy Personnel Research & Development Center. Schlenker, 1997, Personal responsibility: Applications of the triangle model, Research in Organizational Behavior, 19, 241 Schlenker, 1994, The triangle model of responsibility, Psychological Review, 101, 632, 10.1037/0033-295X.101.4.632 Schlenker, 2001, Excuses and character: Personal and social implications of excuses, Personality and Social Psychology Review, 5, 15, 10.1207/S15327957PSPR0501_2 Schlenker, 1991, Coping with accountability: Self-identification and evaluative reckonings, 96 Schulze, 2002, Altruism, agency, and the competitiveness of family firms, Managerial and Decision Economics, 23, 247, 10.1002/mde.1064 Schulze, 2003, Toward at theory of agency and altruism in family firms, Journal of Business Venturing, 18, 473, 10.1016/S0883-9026(03)00054-5 Schulze, 2001, Agency relationships in family firms: Theory and evidence, Organization Science, 99, 10.1287/orsc.12.2.99.10114 Sharma, 2004, An overview of the field of family business studies: Current status and directions for the future, Family Business Review, 17, 1, 10.1111/j.1741-6248.2004.00001.x Sharma, 2005, Four bases of family business successor commitment: Antecedents and consequences, Entrepreneurship Theory & Practice, 29, 13, 10.1111/j.1540-6520.2005.00067.x Shepherd, 2009, Family business, identity conflict, and an expedited entrepreneurial process: A process of resolving identity conflict, Entrepreneurship Theory & Practice, 33, 1245, 10.1111/j.1540-6520.2009.00344.x Steier, 2003, Variants of agency contracts in family financed ventures: The multiple roles of family, Journal of Business Venturing, 18, 597, 10.1016/S0883-9026(03)00012-0 Stewart, 2003, Help one another, use one another: Toward an anthropology of family business, Entrepreneurship Theory & Practice, 27, 383, 10.1111/1540-8520.00016 Sundaramurthy, 2008, Governing by managing identity boundaries: The case of family business, Entrepreneurship Theory & Practice, 32, 415, 10.1111/j.1540-6520.2008.00234.x Tetlock, 1983, Accountability and complexity of thought, Journal of Personality and Social Psychology, 45, 74, 10.1037/0022-3514.45.1.74 Tetlock, 1983, Accountability and the perseverance of first impressions, Social Psychology Quarterly, 46, 285, 10.2307/3033716 Tetlock, 1985, Accountability: The neglected social context of judgment and choice, 297 Tetlock, 1992, The impact of accountability on judgment and choice: Toward a social contingency model, Advances in Experimental Social Psychology, 25, 331, 10.1016/S0065-2601(08)60287-7 Uehara, 1990, Dual exchange theory, social networks, and informal social support, American Journal of Sociology, 96, 521, 10.1086/229571 Ward, 1987 Wright, 2001, A reexamination of agency theory assumptions: Extensions and extrapolations, Journal of Socioeconomics, 305, 413 Young, 2008, The sensitivity of compensation to social capital: Family CEOs vs. nonfamily CEOs in the family business groups, Journal of Business Research, 61, 363, 10.1016/j.jbusres.2007.07.022 Zahra, 2008, Culture of family commitment and strategic flexibility: The moderating effect of stewardship, Entrepreneurship Theory & Practice, 32, 1035, 10.1111/j.1540-6520.2008.00271.x Zellweger, 2012, Family control and family firm valuation by family CEOs: The importance of intentions for transgenerational control, Organization Science, 23, 851, 10.1287/orsc.1110.0665