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Article
Publication date: 20 February 2009

Jaroslaw Woznica and Ken Healy

This paper seeks to investigate the role of information systems integration in Irish small and medium‐sized enterprises operating in the manufacturing sector.

1727

Abstract

Purpose

This paper seeks to investigate the role of information systems integration in Irish small and medium‐sized enterprises operating in the manufacturing sector.

Design/methodology/approach

Research was conducted through a review of literature and subsequent primary research involving qualitative (semi‐structured interviews) and quantitative (questionnaires) research strategies.

Findings

The paper reveals the sophistication of internal IT infrastructure within Irish manufacturing SMEs and whether the IT systems are integrated with one another, and, if so, how well that integration is done. Moreover, the owner‐managers' and senior managers' attitude to IS integration issues is explored, including the reasons that prompt them to integrate IT systems within their businesses, their expectations of IS integration, the challenges they recognise when integrating the systems and their criteria regarding IS integration.

Research limitations/implications

The research focuses on manufacturing SMEs operating in Ireland; other sectors are not investigated.

Practical implications

The paper helps the owner‐managers and senior managers to understand the issues of IS integration and points towards possible solutions to the problem of disparate IT systems.

Originality/value

The negative impact of disparate systems and the benefits of integrating them in an SMEs environment have not been thoroughly examined to date.

Details

Journal of Small Business and Enterprise Development, vol. 16 no. 1
Type: Research Article
ISSN: 1462-6004

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Book part
Publication date: 3 September 2002

Abstract

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76230-953-5

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Book part
Publication date: 10 August 2005

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication…

Abstract

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

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Article
Publication date: 22 April 2004

Joanne Healy Burress and Linda J. Zucca

Although Corporate America has expended great efforts to shrink the gender equity gap at all levels, there is persistent evidence in the financial press that the gap still exists…

627

Abstract

Although Corporate America has expended great efforts to shrink the gender equity gap at all levels, there is persistent evidence in the financial press that the gap still exists. This study focuses on the gender equity gap in the most highly compensated positions within corporations. Using Standard & Poor’s Compustat ExecuComp database for 1992‐1997, we find that only 3 percent of the most highly compensated executives are female, that these positions are held disproportionately by men, and that female executives are more likely to be clustered in particular industry groups. In a sample matched by job title, company size and industry, male executives earn significantly higher salaries and bonuses, though total compensation is not significantly different. However, these compensation differences may be explained by differences in human capital characteristics such as age and tenure within a particular job title. Thus, the gender equity gap at top executive positions may be due more to a lack of opportunity than to wage discrimination.

Details

American Journal of Business, vol. 19 no. 1
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 2 July 2019

José Vale and Manuel Castelo Branco

Based on a lens of analysis combining legitimacy and stakeholder theories, this paper aims to explore some factors which influence anti-corruption (AC) reporting in large…

391

Abstract

Purpose

Based on a lens of analysis combining legitimacy and stakeholder theories, this paper aims to explore some factors which influence anti-corruption (AC) reporting in large multinationals from emerging countries.

Design/methodology/approach

An ordinal logistic regression is used to assess the relation between the AC reporting and multinationals’ industrial affiliation, number of countries of operations, membership of the United Nations Global Compact (UNGC) and public ownership. The sample was drawn from the 2016 Transparency International Report “Transparency in Corporate Reporting – Assessing Emerging Market Multinationals”.

Findings

Evidence suggests that in emerging countries, listed multinationals, which operate in a large number of countries or are members of the UNGC, present significant levels of AC reporting. Unexpectedly, results also suggest that such reporting is not significantly affected by the corruption risk level of the industries to which the multinationals belong. Finally, results suggest that in emerging markets, the dependency for resources may also affect AC reporting.

Originality/value

This paper contributes to the extant literature, by exploring different determinants of AC reporting, namely, a thus far unexplored one: public vs private ownership. This paper also contributes to the literature by providing insights into the relationships in a specific context: that of emerging countries. Finally, the reliance on the international community for the provision of resources is shown as a factor that potentially affects AC reporting.

Details

Journal of Financial Crime, vol. 26 no. 3
Type: Research Article
ISSN: 1359-0790

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Book part
Publication date: 16 July 2019

Ahmet C. Kurt and Nancy Chun Feng

Many argue that the design of compensation contracts for public company chief executive officers (CEOs) is often not guided by a goal of value maximization. Yet, there is limited…

Abstract

Many argue that the design of compensation contracts for public company chief executive officers (CEOs) is often not guided by a goal of value maximization. Yet, there is limited direct empirical evidence on the negative consequences of the proposed inefficient contracting between shareholders and CEOs. Using data on CEO bonus contracts of the S&P 500 firms, we investigate potential firm performance implications of the use of qualitative criteria such as leadership and mentoring in those contracts. We maintain that unlike quantitative criteria, qualitative criteria are difficult to define and measure on an objective basis, possibly resulting in an inefficient and biased incentive structure. Twenty-five percent of the sample observations have CEO bonus contracts that include a qualitative criterion for bonus payment determination. Our results show that employee productivity, asset productivity, capital expenditures, and future abnormal stock returns are lower for firms that use a qualitative criterion in CEO bonus contracts than those that do not. Further, contrary to the argument in prior literature that earnings management decreases with the use of subjective performance indicators in incentive contracts, we find that income-increasing accruals are actually higher when the CEO bonus contract includes a qualitative criterion. We recommend that compensation committees set concrete, measurable performance goals for CEOs, providing CEOs with better guidance and helping improve their corporate decision making.

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Article
Publication date: 1 January 1901

IN order to be able to discriminate with certainty between butter and such margarine as is sold in England, it is necessary to carry out two or three elaborate and delicate…

47

Abstract

IN order to be able to discriminate with certainty between butter and such margarine as is sold in England, it is necessary to carry out two or three elaborate and delicate chemical processes. But there has always been a craving by the public for some simple method of determining the genuineness of butter by means of which the necessary trouble could be dispensed with. It has been suggested that such easy detection would be possible if all margarine bought and sold in England were to be manufactured with some distinctive colouring added—light‐blue, for instance—or were to contain a small amount of phenolphthalein, so that the addition of a drop of a solution of caustic potash to a suspected sample would cause it to become pink if it were margarine, while nothing would occur if it were genuine butter. These methods, which have been put forward seriously, will be found on consideration to be unnecessary, and, indeed, absurd.

Details

British Food Journal, vol. 3 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 4 April 2016

Suzan Abed, Basil Al-Najjar and Clare Roberts

This paper aims to investigate empirically the common alternative methods of measuring annual report narratives. Five alternative methods are employed, a weighted and un-weighted…

2015

Abstract

Purpose

This paper aims to investigate empirically the common alternative methods of measuring annual report narratives. Five alternative methods are employed, a weighted and un-weighted disclosure index and three textual coding systems, measuring the amount of space devoted to relevant disclosures.

Design/methodology/approach

The authors investigate the forward-looking voluntary disclosures of 30 UK non-financial companies. They employ descriptive analysis, correlation matrix, mean comparison t-test, rankings and multiple regression analysis of disclosure measures against determinants of corporate voluntary reporting.

Findings

The results reveal that while the alternative methods of forward-looking voluntary disclosure are highly correlated, important significant differences do nevertheless emerge. In particular, it appears important to measure volume rather than simply the existence or non-existence of each type of disclosure. Overall, we detect that the optimal method is content analysis by text-unit rather than by sentence.

Originality/value

This paper contributes to the extant literature in forward-looking disclosure by reporting important differences among alternative content analyses. However, the decision regarding whether this should be a computerised or a manual content analysis appears not to be driven by differences in the resulting measures. Rather, the choice is the outcome of a trade-off between the time involved in setting up coding rules for computerised analysis versus the time saved undertaking the analysis itself.

Details

Managerial Auditing Journal, vol. 31 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 9 August 2022

Demelza Hall

This chapter suggests that the unsettling reconfiguration of ‘home’ in works of post-colonial literary adaptation has an affective impact on non-Indigenous readers, contributing…

Abstract

This chapter suggests that the unsettling reconfiguration of ‘home’ in works of post-colonial literary adaptation has an affective impact on non-Indigenous readers, contributing, potentially, to processes of decolonisation. Ken Gelder and Jane M. Jacobs, in their book Uncanny Australia: Sacredness and Identity in a Postcolonial Nation, argue that Australian texts which seek to disturb readers by pursuing modes of post-colonial ‘unsettlement’ can activate new discourses and, thereby, inspire social change (1998). Focussing upon undergraduate student responses to two works of Aboriginal Australian literary adaptation, Melissa Lukashenko's short story ‘Country: Being and Belonging on Aboriginal Land’ (2013) and Leah Purcell's stage play, The Drover's Wife (2016), this chapter draws upon ideas pertaining to ‘affect’ to reveal how, through the subversive reimagining of tropes and structures commonly associated with Western dwelling, works of Indigenous literary adaptation elicit emotional responses in non-Indigenous readers and, in so doing, open up new spaces for listening within existing frameworks of white possession.

Details

Moving Spaces and Places
Type: Book
ISBN: 978-1-80071-226-3

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Article
Publication date: 16 September 2013

Pamela Kent and Tamara Zunker

The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their…

3005

Abstract

Purpose

The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies' attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media.

Design/methodology/approach

The annual reports of all companies with at least one employee listed on the Australian Stock Exchange with a 30th June balance date of 2004 are examined to identify employee-related disclosures. This employee-related information is categorised and identified as positive, negative or a combination of positive and negative information by three independent coders. Ordinary least squares regression is used to explain the quantity of disclosure with a corporate governance score and number of adverse newspaper articles included as experimental variables.

Findings

Adopting voluntary corporate governance mechanisms is associated with the quantity of voluntary annual report employee-related disclosures. Higher levels of adverse publicity are also significantly associated with higher quantities of employee-related disclosures. The quality of these disclosures is questioned because 124 companies had adverse publicity relating to employees and only two of these companies reported any negative employee-related disclosures. Few companies from the whole sample reported any negative information relating to their employees in their annual report, with 98 per cent of companies reporting positive news or no news.

Originality/value

Most previous social responsibility research has focused on environmental disclosures. This study is original because it focuses on employee-related disclosures. Honest, transparent employee disclosures are an international corporate governance recommendation by the Organisation for Economic Co-operation and Development and studies have not previously tested the relation between reporting recommended corporate governance mechanisms and employee-related disclosures in annual reports.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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