管理者的职业偏好与企业文化

Managers' career preferences and corporate culture

Contemporary Accounting Research · 2024
被引 4
人大 A-FT50ABS 4

中文导读

研究了管理者跳槽偏好如何导致其忽视软性文化价值观(如尊重和诚信),进而削弱企业文化,并利用电话会议和Glassdoor数据验证了该机制。

Abstract

Abstract Building effective corporate culture is challenging as it requires senior managers to embed shared values within the firm. Yet some firms can do so, and some cannot. This study examines whether managers' career preferences influence manager‐employee value misalignment and weaken corporate culture. Career preferences for job‐hopping provide incentives for managers to signal their leadership quality in the labor market. We capture managers' and employees' attention allocation across different cultural values using data from conference calls and Glassdoor. We predict and find that job‐hopping managers direct their attention away from soft cultural values (e.g., respect and integrity) that are less observable by the external labor market. Furthermore, job‐hopping managers who pay insufficient attention to soft cultural values fail to address the concerns that employees have in their everyday work, resulting in lower overall employee culture ratings. Our study highlights the significance of managers' career preferences in shaping different cultural values and offers implications for firms selecting senior managers.

管理者职业偏好企业文化跳槽倾向软性文化价值观