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ADVANCED MANAGEMENT JOURNAL
VOLUME 65  NUMBER 2  SPRING 2000

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Sorrow and Guilt: An Ethical Analysis of Layoffs

No one can deny that layoffs hurt the person laid off and, to some extent, the person who must deliver the bad news.  But are they morally justified?  This depends on how the problem is analyzed.  One structure uses three philosophical approaches: utilitarianism (does the layoff accomplish the greatest good for the greatest number?), rights and duties (do employees have a right to their jobs, so employers have a duty to protect them), and justice and fairness (are the layoffs proportional to the problem and applied evenly?).  Management's motivation must also be examined, for example, will layoffs save the company, or will they make a successful company more successful?  Using these disciplines with the company's actual situation can provide moral guidance.
Joseph T. Gilbert


Factors Affecting the Adoption of advanced Manufacturing Technology in Small Firms

In today's fiercly competetive environment, small firms need to be efficient but may not be able tot take the major steps available to large firms, such as moving operations to a low-cost country.  Efficiencies need to be home grown.  A study by the authors found that increasing productivity and improving a competitive position were the major reasons for small firms to adopt advanced manufacturing technologies (AMT).  Financial factors were usually not a deciding factor, and deterrents could include lack of information on new technologies and uncongenial labor relations or workforce skills.
Sonny S. Ariss, T. S. Raghunathan, and Anand. Kunnathar 


Building a Balanced Performance Management System

In the industrial age, measurements of physical and financial capital were the principal ones needed to help management maintain a company's competitive position.  In today's information age, however, management needs to keep track of the skills, systems, and values that determine competitive success.  Management needs to design and implement a balanced system that is tightly linked to the company's strategic objectives and that measures such key nonfinancial factors as customer service, market performance, innovation, goal achievement, and employee involvement.
Bonnie P. Stivers and Teresa Joyce


The Impact of an Education and Training Program on Attitudes of Employees Toward Co-Workers With AIDS

Since 1991, many organizations have developed an AIDS policy that includes employee education and training.  Companies want to be sure they comply with the Americans With Disabilities Act and also to discourage the negative attitudes or destructive behavior that may arise from fears about AIDS.  Using Rusbult's Exit-Voice-Loyalty-Neglect Typology, a study at a communications technology firm found that education programs neither increased positive attitudes nor decreased negative ones, raising questions about the value of such programs.
Tracy L. Tuten, George R. Gray, and David W. Glascoff


The CPA Profession: Responding to a Changing Environment

In real terms, revenues have been flat for years in the tradition business of CPAs -- accounting and auditing.  While these services are still needed, clients also want additional information on which to base decisions and solve problems.  CPAs are in a good position to provide assurance services to help clients with risk assessment, business performance measurements, electronic commerce, information systems, and so on.  If CPA firms do not supply these services, other firms will.
Lane D. Sauser


Internships: A Try Before You Buy Arrangements

The high cost of education means that parents, students, and schools are under pressure to make sure the graduate is employable -- and sooner rather than later.  Internships have exploded in popularity in recent years because they provide real-world experience that benefits all parties involved.  Currently three of four graduates has completed an internship, up from one in 36 in 1980.  Observing certain practices can make internships more productive for students and the host organization.
Malcolm Coco


Defining the Arts of Quality: A Quality model at Longwood College

The College's Business School developed a quality model in 1994 to prepare students to make significant contributions to society.  The key components are market-driven learning experiences and skills, an effective organizational structure, and a strong value system that reflects the core values of the business community.  Since implementing the model, some 96% of students have obtained productive jobs in their majors within six weeks of graduation.
Cynthia N. Wood, Berkwood M. Farmer, Edward D. Smith

 

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