The reviewing policies and guidelines of《Journal of Management and Business Research》have been modified moderately as changed as an academical environment. The JMBR had inclined to review a manuscript rigidly in the past years, therefore, the manuscript would be rejected possibly due to not in accordance with the threshold of a high academical writing quality; however, undoubtedly, an important responsibility of the JMBR is to assist an advanced development of academic community and a growth of scholars. Consequently, we deem that it is important to offer an opportunity for a potential research paper with a modification. The reviewing process and orientation of the JMBR is tend toward a diagnostic reviewing expectantly and the roles of the JMBR and reviewer assist author to develop and improve his manuscript. For the reason, the JMBR would offer a revisory opportunity with a unequivocal revised guidelines to the author as well as to guide and assist author's writing development if the issue is interested and possess a contribution at the theory potentially. To response this orientation of reviewing adjustment, the reviewing regulation has been being more decision-making power to the field editor and the chief of editors from a slight rigid regulation in the past time.
《Journal of Management and Business Research》has been being the most long-standing managerial journal, the most representative academic journal, and stridden over the 37th year with a highly reputation from the field of managerial academy in Taiwan. The editorial review board of JMBR has strived for improving a process of the first reviewing manuscript efficiently in 60 days. Indeed, the editorial review board has consumed 55 days to accomplish estimated more than 50 manuscripts at last year. The reviewing process would maintain the efficiency as well as provide a more prompt and high quality of the state-of- the-art service through an E-authorial submission and E-editorial reviewing.
The Feature Articles of this issue from the JMBR specially invites the Chair Professor, Anne Wu from the department of Accounting, National Chengchi University and publishes an article titled in “The Construction and Development of Academic Value Chain: “Knowing and Doing” Method “. Chair Professor Wu has been devoting to develop the Integrated Strategic value Management System, called ISVMS, continually locally by discussing at “innovation and integration” of the “academic valuable chain” as well as reach the international “Competitiveness” and “Influence” from the ISVMS. The Chair Professor Wu has been applied her previous researches at ISVMS by integrating “Academic Valuable Chain” based on her primary researches of the “Managerial Accounting” for last years. The issue of how to integrate with “Academic Research”, “Practical Application” and “Teaching” can not be ignored in the field of management. We expect to examine at a constructive method of tri-integrated system from the dimensions of “Research”, “Practicability”, and “Teaching”. Meanwhile, we do appreciate to the response papers to Chair Professor Wu's viewpoints from Professors Chwo-Ming Joseph Yu, Hsiou-Wei William Lin, and Jyh-Shen Chiou. We believe that it would enlighten further to the constructure and development of the academic valuable chain from readers through reading those papers.
The JMBR officially created the “Journal of Management and Business Research Paper Award” in 1992 with the aim to elevate academic research quality in the field of management and encourage advanced scholars to actively engage in academic competition. The JMBR has evaluated and rewarded outstanding papers from the last half year of 2019 to be the JMBR research paper awards after reviewing the all published papers from the JMBR at last year. There are four papers rewarded at “The Best Paper of the JMBR” yearly which are titled in “The Effect of Staggered Boards on Corporate Innovation”, “Eat Hard not Soft Food: Effects of the Description of Oral Haptics on Calorie Estimation”, ” Effects of Economic Insecurity on Consumer Ethnocentrism”, and “Moving up or Pulling down? The Relationship between Benign and Malicious Envy, Task Performance and Interpersonal Counterproductive Work Behaviors: The Moderating Roles of Personal and Situational Factors” as well as two papers rewarded at “The best Practicable Value of the JMBR” yearly which are titled in “Eat Hard not Soft Food: Effects of the Description of Oral Haptics on Calorie Estimation” and “Knowing-doing-desirability Gap Exists? Exploring the Impact of Recruitment Information Disclosure on Applicant and Newcomers' Organizational and Job Related Perceptions”. The awarded authors awarded the prizes at the Ceremony of the Chinese Management Association yearly. You are welcome and available to review these rewarded papers from the JMBR.
Furthermore, the Chinese Management Association and the editor board of the JMBR have established an award of “The Best Reviewer” since the year of 2016 to appreciate all reviewers' participation in serving academic tasks with reviewing process to the JMBR and also provision of their academic advisory opinions for authors to maintain the journal quality in scholarly. The prizes awarded to Professor Ching-Fang Lee, Associate Professor Yu-Chun Lin, Man-ling Chang, and Professor Hsin-Hua Hsiung. The editor board of the JMBR sincerely expresses gratitude to all reviewers' endeavors to the achievement of the JMBR.
There are four articles collected in the Issue 37, Number 4 from the JMBR. The first publication from the JMBR is the “Attention-Based View and Change in Profession Logics: Succession Service for Family Business in Accounting Firms” and explores the enactment of change in profession logics of professional service firms. The study demonstrates how the Big Four accounting firms in Taiwan developed their service onto family business succession. Applying a practice-based approach of the attention-based view (ABV), the findings based on in-depth interviews and secondary information present that the initial demand of succession service, the relationship with clients, and the composition of service teams determine the attention structure of organization which causes various changes in the professional logics among the firms. Managerial implications and challenges for professional service firms (PSFs) are also discussed.
The second article is titled in”To Mentor or Not to Mentor: A Job Demands-Resources Perspective” and uses the Job Demands-Resources (JD-R) Model as the theoretical foundation to investigate the influence of perceived supervisor support (job resource) and workload (job demand) on employees' willingness to mentor through work engagement and emotional exhaustion. The valid Data were collected in two waves from 423 full-time employees in Taiwan. The results of this research demonstrate that the perceived supervisor support was positively related to employees' willingness to mentor through its positive influence on work engagement. While workload was positively related to emotional exhaustion, the mediating relationship between workload and willingness to mentor was not supported.
The third article is titled in “A Study of Income Smoothing on the Fair Value Option in the Banking Industry”. The study collects data for 86 bank holding companies and 2,997 bank/quarter observations over the period from the first quarter of 2008 to the third quarter of 2017 to examine the discretionary loan loss provisions (DLLP) regression models through an empirical research. The results of this research show that, firstly, banks use the fair value option for financial instruments with changes in fair value (FVOGL) to achieve the intent of this statement to mitigate accounting mismatches and reduce earnings volatility, thus using less DLLP and secondly, banks are inclined to use FVOGLA (for assets) to engage in income smoothing and rely less on DLLP due to there being more categories of financial assets to which the fair values option can apply. Nevertheless, the dividing FVOGL into FVOGLC (for credit risk) and FVOGLO (other factors) obtains that the both of FVOGLO and FVOGLO are negatively associated with DLLP.
The forth article is titled in ”Government Subsidies, Capital Intensity and Overcapacity of Grain and Oil Processing Industry: A Case of Study of Listed Enterprises of Grain and Oil Processing Industry” analyzes the causes of the capacity utilization and the overcapacity from the China's grain and oil processing industry and also offers relevant managerial suggestions. The research targets were collected 34 firms from the listed grain and oil companies, categorized in the primary and deep processing enterprises, and applied the Cobb-Douglas production function for estimating the productivity utilization ratio in the industry as well as compared the difference in production capacity between the enterprises with different degrees of processing companies. The research, besides, analyzes the influences of the governmental subsidies and the capital-intensive on the grain and oil processing enterprises. Furthermore, this research proposes managerial solutions to the problem of overcapacity and also improves the development of the grain and oil industry continually.
Chief Editor Jia-Chi Huang
Professor of National Chengchi University