Julia Mundy

The Use of an ERP System to Facilitate Regulatory Compliance

This article reports the findings of a case study conducted in a multinational organization that aims to investigate how an enterprise resource planning system (ERP) can facilitate control over reporting processes and thus ensure compliance with regulatory requirements. The findings demonstrate how the use of an ERP to comply with financial regulation can impact organizational roles. In particular, IT managers must ensure that the ERP addresses regulatory requirements for internal control over financial reporting.

Uncertainty as a Determinant of Performance Measurement and Compensation Systems: A Review of the Literature

The objective of this chapter is to synthesize empirical research studying the design and use of performance measurement and compensation systems (PMCS) in complex settings, specifically when decision-makers face uncertainty. We analyse recent papers in the accounting literature that investigate the influence of uncertainty on PMCS and organize our findings around two questions: (1) What is the influence of uncertainty on specific elements of PMCS design or use? and (2) What aspects of PMCS design or use are associated with specific types of uncertainty?

The Propensity of Students to Undertake Homework in the Absence of Formal Rewards: A Teaching Note.

This Teaching Note reports on an initiative designed to increase the number of students who undertake homework in the absence of formal rewards, such as additional marks. While the initiative was successful in increasing the number of students who attempted the homework each week, preliminary findings suggest it may have been accompanied by a fall in attendance levels. The note concludes with some lessons learned and recommendations for educators who wish to undertake a rigorous empirical study of the initiatives effectiveness and impact.

Attribution theories in Human Resource Management research: a review and research agenda

Abstract There is no doubt that attribution theories have made their mark in social psychology and other related disciplines, but their application and extension to the field of HRs is in its infancy. Indeed, HR scholars have recently realized that understanding the process by which individuals explain the causes of behaviors and events provides insight into a host of HR-related issues. In our review of 65 papers, we identified three research streams with different foci – those that focused on HR system strength, on attributions that influence judgements and behaviors within functional HRM domains, and on the attributions employees make of the intent of HR practices. Notably, despite shared foundations, these three streams of literature rarely overlap. We summarize and provide theoretical and empirical directions for future research within each research area to help steer courses in these areas. Importantly, we also draw connections among the three streams to inspire future research to stretch the bounds of current theorizing on attributions in the field of HR.