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Article
Publication date: 20 August 2020

Alexander J. Wulf

In some political and economic situations, it may be desirable to have a company that operates with a legal structure that is midway between the two extreme poles of the private…

131

Abstract

Purpose

In some political and economic situations, it may be desirable to have a company that operates with a legal structure that is midway between the two extreme poles of the private sector (i.e. privatisation) and the public sector (i.e. nationalisation). In such situations none of the existing legal forms for private or public enterprises creates the institutional conditions necessary for a profitable, collectively owned enterprise. A possible solution to this problem is the participatory legal form of a group of affiliated public service organisations.

Design/methodology/approach

Taking a case study on the crisis-beset Berlin Brandenburg Airport Company (BER) as an example, the author examines how the proposed alternative legal form for collective enterprises could have improved the legal and institutional framework of the airport company.

Findings

The problems that arose with Berlin Brandenburg airport had multiple causes. Had the airport company adopted the legal form of a group of affiliated public service enterprises, it might have been better able to deal with many of its problems because the organisational structure would have been more suitable. The case study demonstrates that the improved governance framework offered by a group of affiliated public service enterprises could have reduced the likelihood of the large scale, spectacular failure of the project that occurred.

Originality/value

A company that operates as collectively owned property is midway between the two extreme poles of private property and state property. In political and economic situations where such a solution is sought the question arises as to which legal or corporate form will provide the best conditions for successful management. The current lack of suitable available legal forms may be a factor in preventing the number of companies in collective ownership from increasing. The article points towards this gap and introduces the legal form of a group of affiliated public service enterprises, i.e. a collectively owned state consortium of social community interest enterprises.

Details

Journal of Participation and Employee Ownership, vol. 3 no. 1
Type: Research Article
ISSN: 2514-7641

Keywords

Available. Open Access. Open Access
Article
Publication date: 21 March 2023

Othmar Manfred Lehner and Orthodoxia Kyriacou

Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of…

1833

Abstract

Purpose

Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but has done little to motivate organizations to engage in more environmentally-aware behavior that transcends the coercive dimensions of codification. The work of Alexander von Humboldt (1769–1859) can bring new insights and perspectives to social and environmental accounting (SEA). In discussing Humboldt's philosophy of understanding the interconnectedness between people, their contexts (cultures) and their environment, the authors contribute to the emerging SEA literature on notions of interconnectedness and the web of accountabilities. The authors also explore how a Humboldtian approach may help break through the current epistemological boundaries of SEA by combining accurate measurement with imagery to make the “complex” manageable whilst embracing interconnectedness and hermeneutics.

Design/methodology/approach

In this conceptual paper, the authors humbly draw on Humboldt's legacy and explore the underlying philosophical assumptions of Humboldtian science. The authors then contrast these with current SEA approaches in the literature and derive new insights into their intentionality and practical use.

Findings

Re-examining Humboldt's pioneering work enables us to pinpoint what might be missing from current SEA approaches and debates. Humboldt upheld an “ethics of precision,” which included both measurement accuracy and qualitative relevance, and combined hands-on scientific fieldwork with the aesthetic ideals and interconnectedness of the age of Romanticism. Drawing on Humboldtian science, the authors propose focusing on the interconnectedness of nature and humanity, embracing the qualitative and hermeneutical and including aesthetics and emotion in environmental visualizations.

Originality/value

The paper elucidates why and how Humboldtian science might inform, guide and enhance the emancipatory potential of SEA in the 21st century. Specifically, the authors discuss Humboldt's approach of linking accurate measurement with imagery to convey a sense of interconnectedness.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 18 December 2024

Philip Mundlos, Torsten Wulf and Fabian Alexander Mueller

Strategic decisions in organizations are often characterized by high uncertainty and ambiguity, which increases their perceived complexity. While research has shown that perceived…

28

Abstract

Purpose

Strategic decisions in organizations are often characterized by high uncertainty and ambiguity, which increases their perceived complexity. While research has shown that perceived task complexity impacts strategic decisions, its drivers have not received much attention. Based on managerial cognition research, this paper aims to introduce cognitive abilities, especially cognitive integration and cognitive load, as important individual characteristics that impact perceived task complexity through their effects on information acquisition and processing.

Design/methodology/approach

Building on managerial cognition research, the authors argue that strategic decision-makers with high levels of cognitive integration perceive a task as less complex, whereas high levels of cognitive load have the opposite effect. Perceived task complexity, in turn, negatively affects strategic decision outcomes. The authors test the hypotheses based on a field study with 50 graduate-level management students who participated in a computer-based strategic decision simulation.

Findings

Based on OLS regression analyses, the authors find a positive effect of cognitive integration and a negative impact of cognitive load on perceived task complexity, which negatively impacts strategic decision outcomes.

Originality/value

The authors contribute to strategic decision-making research by highlighting the role of cognitive processes and abilities for strategic decision-making processes and outcomes.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Available. Content available
Book part
Publication date: 20 June 2017

David Shinar

Free Access. Free Access

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Book part
Publication date: 5 October 2007

David Shinar

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-0-08-045029-2

Available. Content available
Book part
Publication date: 20 August 1996

Abstract

Details

The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

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Abstract

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The Aging Workforce Handbook
Type: Book
ISBN: 978-1-78635-448-8

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Book part
Publication date: 15 March 2021

Timo Jakobi, Max von Grafenstein and Thomas Schildhauer

In light of the data economy, data protection law is a key legal element for being able to leverage data-driven innovation and is often regarded as a limitation for businesses and…

Abstract

In light of the data economy, data protection law is a key legal element for being able to leverage data-driven innovation and is often regarded as a limitation for businesses and service design. Contrasting this traditional view, this chapter argues why designing with privacy in mind is a win-win situation, not only, but especially in the context of data-based services. On the backdrop of new regulations around the globe setting incentives, we show how research in the domain of usable privacy can be leveraged to embed innovative privacy features for customers into digital services as competitive advantage. Building upon these insights, we argue that a well-designed privacy and/or data protection process should be a key element for customer experience management.

Details

The Machine Age of Customer Insight
Type: Book
ISBN: 978-1-83909-697-6

Keywords

Available. Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

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Article
Publication date: 1 April 1979

Keith Newton, Norman Leckie and Barrie O. Pettman

The body of literature in the field now commonly known as the “quality of working life” (QWL) has grown steadily over a period in which the industrialised nations have…

774

Abstract

The body of literature in the field now commonly known as the “quality of working life” (QWL) has grown steadily over a period in which the industrialised nations have increasingly come to question the role and status of human beings in the modern technological environment. In recent years concern with the nature of work, its impact upon people, and their attitudes towards it, seem to have sharpened. Investigation of, and experimentation with, the qualitative aspects of working life—its ability to confer self‐fulfilment directly, for example, as opposed to being a means of acquiring goods—has gained momentum under the influence of a unique set of economic, social, political and technological factors. The outpouring of books, reports and articles from a wide variety of sources has, not surprisingly, grown apace.

Details

International Journal of Social Economics, vol. 6 no. 4
Type: Research Article
ISSN: 0306-8293

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