Search results for " accounting"
showing 10 items of 1188 documents
Leadership Team Tool for better meaning making
2016
Purpose– The purpose of this paper is to present a Leadership Team Tool for developing reflexivity in the context of leadership teams.Design/methodology/approach– The Leadership Team Tool is based on the theoretical premises of seeing communication as meaning making, and therefore placing discourse and conversation in the center of developing leadership teams.Findings– The paper illustrates how reflexivity can be facilitated through a structured process of using the Leadership Team Tool. An empirical investigation of using the tool in an authentic leadership team setting is warranted to further develop the Leadership Team Tool.Originality/value– The paper makes a practical contribution to s…
Factores que determinan los honorarios de auditoría: Análisis empírico para México
2012
La escasa investigación internacional sobre auditoría en el ámbito latinoamericano ha motivado el desarrollo de esta investigación. El objetivo de este trabajo es analizar empíricamente los factores que influyen en el monto de los honorarios de auditoría en México, partiendo de una muestra de 59 empresas que cotizan en la Bolsa Mexicana de Valores (BMV), durante el período de 2002 a 2008. La metodología empleada, en línea con los estudios previos, se basa en un modelo de regresión múltiple, a partir de un conjunto de hipótesis relacionadas con diversos factores que afectan la determinación de los honorarios, vinculados a la empresa auditada y a la firma auditora, recolectados de la base de …
Vernacular budgeting and accounting routines – a longitudinal constructive case study
2022
PurposeThis case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.Design/methodology/approachThe study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.FindingsThe study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routine…
A bibliometric analysis of cultural heritage research in the humanities: The Web of Science as a tool of knowledge management
2023
AbstractSubstantial research on the topic of cultural heritage has been conducted over the past two decades. At the same time, the overall output volume of journals and citation metrics have become important parameters in assessing and ranking researchers’ performance. Even though the scholarly interest in cultural heritage has recently increased world-wide, a comprehensive analysis of the publication output volume and its correlation to the shift in the cultural heritage regime starting in 2003 is still lacking. The article aims to understand the role of Web of Science (WOS) as a tool of knowledge management in academia by drawing on the scholarly output volume, the patterns displayed by t…
DETERMINANTS OF PROFITABILITY IN SPANISH FINANCIAL INSTITUTIONS. COMPARING AIDED AND NON-AIDED ENTITIES
2015
The last financial crisis has led to the greatest contribution of public funds ever made to Spanish banks. This paper studies why the need for support has been asymmetric, with not all of the institutions requiring aid. Based on profitability of assets (ROA), we determine using panel data econometric and logit response models the components of profit and loss accounts that generated profitability as well as the factors leading to some entities to ask for aid. The analyses show that before the beginning of the crisis there were significant differences between entities that needed aid and those that did not. The most profitable banks grounded their success in the traditional revenue component…
To join or not to join? Insights from coopetitive RD&I projects
2022
Multipartner research, development and innovation (RD&I) projects are increasingly used to achieve complex innovation goals and keep pace with today's technological imperatives. The involvement of both competing and noncompeting partners increases the complexity of the relationships and poses a challenge to the outcomes of such projects. Therefore, the right choice of partners is particularly important in this context. Although previous research has mainly examined how focal firms deliberately select collaborative partners, this study demonstrates how non-focal firms evaluate invitations to participate in RD&I projects with multiple partners and direct competitors. Going beyond …
The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain
1994
Abstract Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying our empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts. The paper provides evidence that the amount of detail in Spanish corporate annual reports and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.
IMPLANTACIÓN INTERNACIONAL DE LOS MINORISTAS DE MODA MULTICANAL: CAPACIDADES DINÁMICAS E INCRUSTACIÓN EN LOS MERCADOS
2017
Para estudiar la actividad internacional de las empresas minoristas de moda proponemos un marco que analiza las diferentes dimensiones de 'incrustación' en los mercados exteriores con las capacidades dinámicas. Partiendo de nueve entrevistas en profundidad a directivos de empresas del sector, obtenemos que cada dimensión de incrustación se apoya en diferentes capacidades dinámicas. La social requiere capacidades de construcción de marca que interactúen con las capacidades de gestión del canal y de gestión del conocimiento; la relacional está respaldada por las capacidades de gestión de los canales, mientras que la territorial lo está también por las capacidades de gestión de los canales. To…
Leadership Manipulation and Ethics in Storytelling
2012
This article focuses on exerting influence in leadership, namely manipulation in storytelling. Manipulation is usually considered an unethical approach to leadership. We will argue that manipulation is a more complex phenomenon than just an unethical way of acting in leadership. We will demonstrate through an empirical qualitative study that there are various types of manipulation through storytelling. This article makes a contribution to the literature on manipulation through leadership storytelling, offering a more systematic empirical analysis and a more nuanced view of the topic than previously existed by outlining how managers engage in manipulative storytelling and what kind of ethics…
The nature of managerial commitment to strategic change
2000
This article explores the nature of managerial commitment to such strategic changes as downsizing and quality improvement. Its purpose is to develop a theoretical framework of managerial commitment. Findings from a qualitative study are presented resulting in the classification of commitment in two dimensions: reward‐based and trust‐based commitments. A theoretical typology of the four types of managerial commitment is developed based on the dimensions: passive, calculative, trustful, and balanced types of commitment. The article argues that the general assumptions in commitment literature that people need material, social or psychological incentives and rewards which facilitate identificat…