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Article
Publication date: 1 March 2001

Douglas A. Hensler and David P. Torres

The CEO of a fulfillment company in Portland, Oregon, USA, has long been known for innovation and growth. He has reached the stage where he wishes to grow the firm significantly…

1808

Abstract

The CEO of a fulfillment company in Portland, Oregon, USA, has long been known for innovation and growth. He has reached the stage where he wishes to grow the firm significantly over the next five to ten years. Within the first four months of the current fiscal year, the company has already doubled its sales pace. Doubling the size is not the end goal, for the CEO wants to eventually take the firm to 10‐20 times the size of the most recent fiscal year completed. To set the stage, the CEO commissioned an initial set of discussions with his key management personnel to ascertain whether or not he has the personnel in place to grow the firm. Herein the report of that effort.

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Measuring Business Excellence, vol. 5 no. 1
Type: Research Article
ISSN: 1368-3047

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Article
Publication date: 3 October 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres

458

Abstract

Purpose

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Design/methodology/approach

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

Findings

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

Practical implications

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

Originality/value

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

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Article
Publication date: 28 September 2021

Celina Torres-Arcadia, Sergio Nava-Lara, César Rodríguez-Uribe and Leonardo David Glasserman-Morales

The paper aims to present what is known from the school principals who participated in the International Successful School Principalship Project (ISSPP) in Mexico. The paper…

616

Abstract

Purpose

The paper aims to present what is known from the school principals who participated in the International Successful School Principalship Project (ISSPP) in Mexico. The paper reviews 14 publications (5 articles, 5 conference papers and 4 books) on successful school principals in Mexico that were published between 2009 and 2021 as part of the ISSPP. The papers were analysed using a conceptual framework consisting of perceived qualities of the principal, school organisation, suitability of teachers and principals, educational materials and methods and educational infrastructure.

Design/methodology/approach

A scoping study review methodology was used to explore publications and conference proceedings on ISSPP research on Mexican principals and schools in order to answer the question: What do we know about successful school principals in the Mexican context? Conference papers, journal articles, book chapters and books formed the knowledge base for the review.

Findings

As a result of the analysis across the five analysis categories it was found that the principals emphasised improving the educational quality of their schools and understood this as the basic criterion to judge their leadership success. Principals were central to school success and a nested model was produced to show how the successful school is built from the core of the principal, as a socio-emotional skills role model, to a culture of continuous improvement. The model included principal socio-emotional skills, school organisation, continuous improvement of teaching and principal practices and having appropriate educational materials, methods and infrastructure.

Originality/value

The ISSPP has produced a large amount of research. The paper is the first review of the substantial contribution from ISSPP research in Mexico. The model produced from the review adds to the several models produced in the ISSPP.

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Journal of Educational Administration, vol. 60 no. 1
Type: Research Article
ISSN: 0957-8234

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Publication date: 12 July 2005

W. James Jacob and Sheng Yao Cheng

A number of theoretical paradigms provide a networking space for the trio and complementary fields of comparative, international, and development educational (CIDE) research…

Abstract

A number of theoretical paradigms provide a networking space for the trio and complementary fields of comparative, international, and development educational (CIDE) research. Critics periodically attribute the field's lack of a sound theoretical base or commitment to one area of scientific research or another as a primary weakness in the field.1 Espoused theoretical paradigms often provide the knowledge debate arena in which academic fields interact and build together. In an alternative perspective from this criticism, we argue that the strength of the CIDE field resides in its ability to combine multiple theoretical perspectives that offer researchers a variety of potentially fruitful metatheoretical analyses. Thus, we do not view this lack of theoretical specification as a weakness; it is the very fabric that enables CIDE educationists to study and represent increasingly complex global and local education systems.

Details

Global Trends in Educational Policy
Type: Book
ISBN: 978-0-76231-175-0

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Article
Publication date: 30 October 2009

Alex Wang

This paper aims to test the relations among consumers' attitudes toward disclosures in credit card issuers' print ads, attitudes toward credit card issuers' CSR practices, and…

2206

Abstract

Purpose

This paper aims to test the relations among consumers' attitudes toward disclosures in credit card issuers' print ads, attitudes toward credit card issuers' CSR practices, and attitudes toward credit card issuers in general, with a survey study.

Design/methodology/approach

A survey study with a convenient sampling consisting of college students is used to test the relations among consumers' attitudes toward disclosures in credit card issuers' print ads, attitudes toward credit card issuers' CSR practices, and attitudes toward credit card issuers in general.

Findings

The results suggest that students' positive attitudes toward disclosures positively enhance their attitudes toward credit card issuers and credit card issuers' CSR practices. More importantly, students' attitudes toward credit card issuers' CSR practices mediate their attitudes toward disclosures on enhancing their attitudes toward credit card issuers.

Research limitations/implications

Disclosures are increasingly common in advertisements for a range of products, including banking, cigarettes, over‐the‐counter drugs, and diet products. Thus, the study's results can also be applicable for corporations that advertise financial and health‐related product or services. Despite the inherent limitations of this study (e.g. context‐specific, convenience sample, and limited product types) that have to be confirmed in future research, future research should examine the relationship between various practices of disclosures and different aspects of CSR practices.

Practical implications

Based on this study's results, credit card issuers should improve their practices of disclosures and communicate their disclosures better to college students. Since a positive relationship between consumer responses and CSR practices is evident, projecting good CSR practices can also enhance credit card issuers' corporate images.

Originality/value

The paper primarily studies the impact of advertising disclosures and CSR practices on corporate image from college students' perspective. The research adds value to the existing literature on CSR, which is important to both academic researchers and practitioners.

Details

Management Research News, vol. 32 no. 12
Type: Research Article
ISSN: 0140-9174

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Book part
Publication date: 14 December 2023

David Brown

This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the…

Abstract

This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the Australian context. Two key issues in the Australian context are, firstly, state and territory-level variations within a federal political structure, and secondly, disproportionate Indigenous imprisonment and community sanction rates and the generally destructive impact of the criminal legal system on Indigenous communities and peoples. The chapter argues that developing a better agonistic politics around community sanctions requires descending from the broad level of historical and sociological analysis to examine state and territory-level variations in judicial and correctional structures, histories and cultures. Further, that Australian community sanctions cannot be understood without a primary focus on the differences between Indigenous and non-Indigenous rates, experiences and meaning. The key to addressing the destructive impact of criminal legal processes and practices on Indigenous peoples lies in developing Indigenous governance, empowerment, self-determination, sovereignty and nation-building. Two recent developments promoting Indigenous governance are examined: the Uluru Statement from the Heart and Justice Reinvestment projects initiated by First Nations communities, highlighting the importance of activism, contest and struggle by community organisations.

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Punishment, Probation and Parole: Mapping Out ‘Mass Supervision’ In International Contexts
Type: Book
ISBN: 978-1-83753-194-3

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Article
Publication date: 23 May 2022

Ismail Golgeci, Imran Ali, Sıddık Bozkurt, David Marius Gligor and Ahmad Arslan

The purpose of this paper is to analyze the influence of corporate support programs on managers' environmental and social innovation behaviors. To offer a more comprehensive…

988

Abstract

Purpose

The purpose of this paper is to analyze the influence of corporate support programs on managers' environmental and social innovation behaviors. To offer a more comprehensive understanding of these relationships, the moderating role of technological reflectiveness and business moral values is also accounted for.

Design/methodology/approach

A scenario-based experimental study to test the impact of corporate support programs on environmental and social innovation behaviors is also adopted. After running a pretest to verify the effectiveness of alternative scenarios through 100 respondents with managerial experience residing in the UK and EU countries, we collected data from a sample of 220 senior managers of firms from the Australian food and beverage industry for the main study. One-way analysis of variance (ANOVA) with Dunnett's test to investigate direct relationships and the PROCESS Model to test the moderating role of technological reflectiveness and business moral values were used.

Findings

The findings reveal time provision, budget provision and advice provision as salient forms of corporate support programs that positively impact managers' environmental and social innovation behaviors. It is found that technological reflectiveness positively moderates the link between time provision and managers' social innovation behavior and negatively moderates the link between advice provision and managers' social innovation behavior. Furthermore, it is found that business moral values positively moderate the relationships between time and budget provisions and managers' environmental innovation behavior and between budget and advice provisions and managers' social innovation behavior.

Originality/value

The authors contribute to innovation and operations management research by adopting a behavioral operations management perspective and empirically analyzing the influences of managers' technological reflectiveness and business moral values on the relationship between organizational corporate support programs and managers' environmental and social innovation behavior in the context of the food and beverage industry.

Details

International Journal of Operations & Production Management, vol. 42 no. 7
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 28 July 2020

Lucia Biondi, John Dumay and David Monciardini

Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and diversity…

1844

Abstract

Purpose

Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and diversity disclosure, the purpose of this study is to examine whether companies can comply with corporate reporting laws using de facto standards or frameworks.

Design/methodology/approach

The authors adopted an interpretivist approach to research along with current regulatory studies that aim to investigate business compliance with the law using private sector standards. To support the authors’ arguments, publicly available secondary data sources were used, including newsletters, press releases and websites, reports from key players within the accounting profession, public documents issued by the European Commission and data from corporatergister.com.

Findings

To become a de facto standard or framework, a private standard-setter requires the support of corporate regulators to mandate it in a specific national jurisdiction. The de facto standard-setter requires a powerful coalition of actors who can influence the policymakers to allow its adoption and diffusion at a national level to become mandated. Without regulatory support, it is difficult for a private and voluntary reporting standard or framework to be adopted and diffused. Moreover, the authors report that the <IRF> preferences stock market capitalism over sustainability because it privileges organisational sustainability over social and environmental sustainability, emphasises value creation over holding organisations accountable for their impact on society and the environment and privileges the entitlements of providers of financial capital over other stakeholders.

Research limitations/implications

The authors question the suitability of the goals of both the <IRF> and the EU Directive during and after the COVID-19 crisis. The planned changes to both need rethinking as we head into uncharted waters. Moreover, the authors believe that the people cannot afford any more reporting façades.

Originality/value

The authors offer a critical analysis of the link between the <IRF> and the EU Directive and how the <IRF> can be used to comply with the EU Directive. By questioning the relevance of the compliance question, the authors advance a critique about the relevance of these and other legal and de facto frameworks, particularly considering the more pressing needs that must be met to address the economic, social and environmental implications of the COVID-19 crisis.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 1 March 2021

Bella L. Galperin, Meena Chavan and Salahudin Muhidin

In the last decade, Indigenous enterprises and entrepreneurs have played an increasingly important role in Australia. This has not always been the case. Historically, Indigenous…

Abstract

In the last decade, Indigenous enterprises and entrepreneurs have played an increasingly important role in Australia. This has not always been the case. Historically, Indigenous Australians have been excluded from the broader economy. However, more recently, the number of Indigenous businesses has significantly increased despite the limited access to capital and lower level of education. This chapter provides a historical perspective of Indigenous entrepreneurs in Australia and argues that entrepreneurial leadership development can play a critical role in developing Indigenous entrepreneurship. The historical context of Indigenous Australians is first discussed, and the current status of Indigenous entrepreneurs in Australia is then examined. In particular, we focus on entrepreneurship among the Aboriginal and Torres Strait Islander people. Finally, the importance of entrepreneurial leadership development in the future landscape of Indigenous entrepreneurship in Australia is highlighted.

Details

Clan and Tribal Perspectives on Social, Economic and Environmental Sustainability
Type: Book
ISBN: 978-1-78973-366-2

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Book part
Publication date: 1 August 2023

Julie Stubbs, Sophie Russell, Eileen Baldry, David Brown, Chris Cunneen and Melanie Schwartz

Abstract

Details

Rethinking Community Sanctions
Type: Book
ISBN: 978-1-80117-641-5

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