It is my pleasure to welcome you to the April 2007 issue of JAME.
The articles in this issue look at a variety of interesting topics including intellectual capital, knowledge workers, e-harassment, auditor risk assessment and new product commercialization. We begin with an article by Biaise Sonnier, Kerry Carson and Paula Phillips Carson entitled, "Accounting for Intellectual Capital: The Relationship between Profitability and Disclosure." The focus here is on the interesting relationship between disclosure of intellectual capital and the relative high or low financial performance of the firm. The article suggests that young firms may increase the level of their intellectual capital disclosure to account for the relatively low financial performance while more mature, better performing organizations may decrease such disclosure in order to protect their intellectual assets.
The second article, "A Twenty-First Century Incongruity: Perceptions Regarding Knowledge Worker Didactics" was written by John Russette, Robert Preziosi, Robert Scully and Francisco de Cossio. It's my pleasure to point out that Prof. Preziosi was the Founding Editor of JAME and we welcome him back to our list of current authors. The article adds to the foundation upon which educators can create meaningful and relevant teaching strategies and methods appropriate for today's knowledge workers.
The next article, "E-Harassment: Employee Perceptions of E-Technology as a Source of Harassment" has appeared in its entirety in the July, 2006 issue of JAME. We are reprinting it here because the journal inadvertently left the name of the third author off the original article. Written by Patricia Borstorff, Glenn Graham, and Michael Marker the article looks at a new and growing type of workplace harassment. Concerns are raised as to whether existing harassment policies go far enough to include Internet and email usage.
The article by Hsueh-ju Chen, Shaio Yan Huang, and F. Barry Barnes "A Cross Cultural Study of Auditor Risk Assessment in Emerging Capital Markets" continues in the JAME tradition of studying management concepts in international settings, in this case suggesting that audit practice is not culture-free. Specifically the article examines the differences in cultural values between auditors in Singapore and Taiwan in terms of Hofstede's cultural dimensions of uncertainty avoidance, power distance, and individualism as they relate to audit risk.
The fifth article, "New Product Commercialization: Needs and Strategies," written by Gerald Udell and Mike Hignite focuses on a case study of commercialization needs of 1700 new products which participated in a nationwide new product screening process done in cooperation with Wal-Mart. The article makes a strong case for the need for an unbiased audit process for product development policies, procedures, and processes.
Thanks to our Executive Interview Editor, Roland Kidwell, for providing another wonderful executive interview for the April issue. …