Search results

1 – 10 of 47
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 23 July 2019

Colin Higgins, Wendy Stubbs, Dale Tweedie and Gregory McCallum

Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects…

2232

Abstract

Purpose

Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects organisations using integrated reporting (IR) are on a “journey” of organisational change.

Design/methodology/approach

The paper analyses IR practitioner literature to interpret the IR journey metaphor more precisely. The authors then use in-depth interviews to assess the extent to which this metaphor captures how six early adopter organisations in Australia implement IR, and what changes result, over four years.

Findings

The journey metaphor implies substantive and holistic organisational change. By contrast, the authors find organisations use IR in contextual, instrumental and piecemeal ways. The authors propose a “toolbox” metaphor to help (re)present how organisations adapt their reporting to fit decisions already made, and challenges presented, through ordinary and ongoing strategic management.

Research limitations/implications

Morgan (1997) stresses metaphors are invariably used to both describe and manage organisations. The authors’ analysis identifies specific ways the IR journey metaphor is descriptively misleading. The authors’ “toolbox” metaphor suggests different ways organisations are, or could, manage IR to create value.

Originality/value

This is the first paper to provide a systematic analysis of the IR journey metaphors, and to assess in what respects this metaphor captures actual organisational practice. The findings also challenge the broader notion in academic research that reporting frameworks can lead organisational change.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Access Restricted. View access options
Book part
Publication date: 29 May 2023

Inakshi Kapur, Pallavi Tyagi and Neha Zaidi

Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is…

Abstract

Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is perceived among practitioners.

Need for the Study: According to previous research, the International Integrated Reporting Council’s (IIRC) objective of improving corporate reporting by encouraging organisations to disclose their business model has not found the desired recognition. Therefore, the study elaborates on the various components of business model reporting and their implications on corporate reporting in general.

Methodology: A review of literature was conducted to identify and analyse research based on business models and their disclosures in integrated reporting. A narrative review was undertaken for selected literature.

Findings: The findings suggest that most large-sized organisations use integrated reporting for impression management and are not inclined to disclose too much about their business models for fear of competition. There is still a lack of clear understanding of what a business model should entail.

Practical Implication: This study adds to the research on business model disclosures in integrated reporting. Voluntary disclosure and a better understanding of such disclosures will prepare organisations of all sizes and industries for an event when Integrated Reporting becomes statutory.

Details

Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy
Type: Book
ISBN: 978-1-80382-555-7

Keywords

Access Restricted. View access options
Book part
Publication date: 16 December 2017

Masazumi Wakatabe

This chapter investigates the nature of the transformation of macroeconomics by focusing on the impact of the Great Depression on economic doctrines. There is no doubt that the…

Abstract

This chapter investigates the nature of the transformation of macroeconomics by focusing on the impact of the Great Depression on economic doctrines. There is no doubt that the Great Depression exerted an enormous influence on economic thought, but the exact nature of its impact should be examined more carefully. In this chapter, I examine the transformation from a perspective which emphasizes the interaction between economic ideas and economic events, and the interaction between theory and policy rather than the development of economic theory. More specifically, I examine the evolution of what became known as macroeconomics after the Depression in terms of an ongoing debate among the “stabilizers” and their critics. I further suggest using four perspectives, or schools of thought, as measures to locate the evolution and transformation; the gold standard mentality, liquidationism, the Treasury view, and the real-bills doctrine. By highlighting these four economic ideas, I argue that what happened during the Great Depression was the retreat of the gold standard mentality, the complete demise of liquidationism and the Treasury view, and the strange survival of the real-bills doctrine. Each of those transformations happened not in response to internal debates in the discipline, but in response to government policies and real-world events.

Details

Including a Symposium on New Directions in Sraffa Scholarship
Type: Book
ISBN: 978-1-78714-539-9

Keywords

Access Restricted. View access options
Book part
Publication date: 8 November 2021

Masudul Hasan Adil, Neeraj R. Hatekar and Taniya Ghosh

One of the most significant changes in monetary economics at the beginning of the twenty-first century has been the virtual disappearance of what was once a dominant focus, the…

Abstract

One of the most significant changes in monetary economics at the beginning of the twenty-first century has been the virtual disappearance of what was once a dominant focus, the role of money in monetary policy, and parallelly, the disappearance of the liquidity preference-money supply (LM) curve. Economists used to consider monetary policy with the help of the LM curve as part of the analytical framework which captures the demand for money. However, the workhorse model of modern monetary theory and policy, the New Keynesian Dynamic Stochastic General Equilibrium (DSGE) framework, only comprises the dynamic investment-savings (IS) curve, the New Keynesian (NK) Phillips curve, and a monetary policy rule. The monetary policy rule is generally known as the Taylor rule. It relates the nominal interest rate to the output-gaps and inflation-gaps, but typically not to either the quantity or the growth rate of money. This change in the modern monetary model reflects how the central banks make monetary policy now. This study provides a detailed discussion on the role of money in monetary policy formulation in the context of the NK and the New Monetarist perspectives. The pros and cons of abandonment of money or the LM curve from monetary policy models have been discussed in detail.

Details

Environmental, Social, and Governance Perspectives on Economic Development in Asia
Type: Book
ISBN: 978-1-80117-594-4

Keywords

Access Restricted. View access options
Article
Publication date: 1 January 1991

Benjamin Russo

Ricardian behavior may increase the variance of consumption: A change in national income will change future tax liabilities endogenously; if consumers are Ricardian, consumption…

122

Abstract

Ricardian behavior may increase the variance of consumption: A change in national income will change future tax liabilities endogenously; if consumers are Ricardian, consumption will change for this reason. This paper studies the effects of these changes on the stability of an economy with sticky prices. The analysis indicates that Ricardian tax discounting would tend to reduce macroeconomic stability.

Details

Studies in Economics and Finance, vol. 14 no. 1
Type: Research Article
ISSN: 1086-7376

Access Restricted. View access options
Article
Publication date: 25 January 2023

Anirudh Agrawal and Kristjan Jespersen

Impact investors differ from venture capital firms as they invest to create social and commercial value. This paper pursues the question: how do impact investors select social…

921

Abstract

Purpose

Impact investors differ from venture capital firms as they invest to create social and commercial value. This paper pursues the question: how do impact investors select social enterprises? The aim of this study is to understand the selection and investing process of impact investors.

Design/methodology/approach

This study developed a database of 115 impact-investing firms across different geographies. Emails were sent to investors associated with each of the impact-investing firms found in the database, out of which 32 replied with consent for a telephonic or in-person interview.

Findings

The significant findings presented in the paper are the following. First, this study shows the impact-investing selection process model. The four major steps in the selection process are context, investment focus, venture analysis and decision. In each step, social values and missions become the defining characteristics of the selection process. Second, the findings also discuss the typologies of impact investors as a function of their selection approaches.

Practical implications

This paper discusses the impact investing strategy among social enterprises. It provides a framework for impact investing among investee social enterprises. As an impact investing professional, one learns investment strategy through this paper.

Social implications

Impact investing is a growing field. It is believed that impact investing could greatly impact sustainable development goals, climate change goals and help in inclusive development. This study helps to further understand impact investing process and hopes to help social enterprises and impact investors make a better match, thereby, creating a greater overall social and environmental impact.

Originality/value

This study helps both practitioners and academics to understand the complexity of impact investing. This study helps develop heuristics that impact investors may use to make investments. This study provides a framework for investing, which the impact investing firms may use to invest.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 4
Type: Research Article
ISSN: 2053-4604

Keywords

Access Restricted. View access options
Book part
Publication date: 6 August 2019

Manya C. Whitaker and Kristina M. Valtierra

Abstract

Details

Schooling Multicultural Teachers
Type: Book
ISBN: 978-1-78769-717-1

Access Restricted. View access options
Article
Publication date: 1 August 1997

Brian Snowdon and Howard R. Vane

An interview with Milton Friedman in 1996 ‐ presents his reflections on some of the important issues surrounding the evolution of, and currrent debates within, modern…

3428

Abstract

An interview with Milton Friedman in 1996 ‐ presents his reflections on some of the important issues surrounding the evolution of, and currrent debates within, modern macroeconomics. A world‐renowned economist and prolific author since the 1930s, Milton Friedman has had a considerable impact on macroeconomic theory and policy making. Associated mostly with monetarism and the efficacy of free markets, his work has ranged over a broader area ‐ microeconomics, methodology, consumption function, applied statistics, international economics, monetary theory, history and policy, business cycles and inflation. In the interview discusses Keynes’s General Theory, monetarism, new classical macroeconomics, methodology, economic policy, European union and the monetarist counter‐revolution.

Details

Journal of Economic Studies, vol. 24 no. 4
Type: Research Article
ISSN: 0144-3585

Keywords

Access Restricted. View access options
Book part
Publication date: 14 December 2023

Florian Kragulj, Anna Katharina Grill, Raysa Geaquinto Rocha and Arminda do Paço

Sustainable management requires companies to build up new knowledge to acquire the competencies needed for action. This chapter aims to deliver knowledge about sustainability and…

Abstract

Sustainable management requires companies to build up new knowledge to acquire the competencies needed for action. This chapter aims to deliver knowledge about sustainability and knowledge for sustainability. Firstly, we systematically analyse the sustainability literature in the social sciences through a bibliographic analysis and topic modelling using VOSviewer and Mallet software. We outline research directions, themes and critical contributions for each research cluster identified. Additionally, we categorise over 30 definitions of sustainability identified by Meuer, Koelbel, and Hoffmann (2020). Secondly, we enumerate knowledge types needed for effective sustainability transitions of organisations. We trace typologies of sustainable business models and their distinct evaluations of sustainability. In this chapter, we argue that integrating the triad of social, ecological and economic goals is central for sustainability attempts as well as long-term thinking. Therefore, our research offers a comprehensive overview of sustainability in the social sciences supporting researchers and practitioners to navigate this miscellaneous and scattered field. Accordingly, our study is precious to young scholars researching sustainability who want to use the term in an informed and meaningful way.

Details

Innovation, Social Responsibility and Sustainability
Type: Book
ISBN: 978-1-83797-462-7

Keywords

Access Restricted. View access options
Article
Publication date: 31 October 2008

Pierre Berthon, Leyland Pitt, Dianne Cyr and Colin Campbell

The paper's aim is to create a framework for national readiness and receptivity to e‐commerce at both the business to business (B2B) as well as business to consumer (B2C) levels.

5424

Abstract

Purpose

The paper's aim is to create a framework for national readiness and receptivity to e‐commerce at both the business to business (B2B) as well as business to consumer (B2C) levels.

Design/methodology/approach

Relevant literature on e‐readiness is discussed in light of research on corruption and national values. A model is formulated at the macro level in which e‐readiness is predicted to be related to national culture values and corruption. Analysis at the micro level rests on existing literature related to trust and web site usability.

Findings

At the macro level of analysis, levels of perceived corruption within a country, and overarching national values are identified as significant contributors to e‐readiness especially in the B2B realm. At a more micro level, it is proposed that individual expectations regarding ability to trust an online vendor, and the suitability of usability characteristics of web site design contribute to e‐readiness at the B2C level. Taken together, macro and macro factors jointly contribute to a nation's readiness and receptivity to e‐commerce.

Research limitations/implications

The empirical work presented is based on aggregate level data from only one point in time. Results only provide generalized trends that may not be representative of all firms in a country or still applicable in the present time.

Practical implications

Practitioners are challenged to think beyond technological readiness and address factors such as corruption, national culture, and web design before entering new markets.

Originality/value

This paper identifies aspects of e‐readiness beyond purely technical infrastructure and provides a fresh empirical model. This study uniquely considers both micro and macro level characteristics that contribute to e‐readiness.

Details

International Marketing Review, vol. 25 no. 6
Type: Research Article
ISSN: 0265-1335

Keywords

1 – 10 of 47
Per page
102050