Search results for " Account"
showing 10 items of 1296 documents
Learning to Contradict and Standing Up for the Company: An Exploration of the Relationship Between Organizational Dissent, Organizational Assimilatio…
2016
This study explored relationships between organizational assimilation, organizational reputation, and organizational dissent. Survey data collection using standard instruments was conducted with a ...
Motivational Differences? Comparing Private, Public and Hybrid Organizations
2021
AbstractWhile studies of motivational differences between managers in private and public organizations proliferate, few have compared managers’ motivation in hybrid organizations to the motivation of managers in private and public organizations. This lack of studies is surprising, as corporatization has been an important trend in the public sector over the last decades. Using a large survey covering almost 3000 managers from a representative sample of organizations in Norway, this study fills this hole by comparing how managers in hybrid organizations differ on extrinsic, intrinsic and prosocial motivation from their counterparts in public and private organizations.
Before and after: employees' views on corporate social responsibility: energy‐sector stakeholders in Nordic post‐merger integration
2009
PurposeThe aim of this paper is to describe and qualitatively explain certain observations concerning corporate social responsibility from the personnel standpoint with special reference to various stakeholders.Design/methodology/approachThe observations were made in connection with earlier studies on organizational change. The paper draws on stakeholder thinking and offers a view regarding the way employees perceive business issues concerning CSR in relation to corporate stakeholder groups. Should a business give priority to the interests of its owners or take all stakeholder groups equally into account? How do employees see their own relations with other stakeholder groups, and do their v…
Public versus private broadcasters’ management
2014
Purpose – The purpose of this paper is to prove the existence of significant differences between private and public corporate credibility antecedents and effects. Design/methodology/approach – Totally, 816 Spanish viewers’ valuations were obtained (408 for the public television network and 408 for four private first generation broadcasters). Results show that some corporate reputation antecedents (perceived quality) and effects (attitudes) are stronger when private broadcasters are considered. Findings – Result show that proposed credibility reputation antecedents and effects are significant and that some differences between private and public entities really do exist. Research limitations…
The Diffusion of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. But, we can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the …
Corporate Governance and Company Law Reform: a German perspective
2005
Corporate crises and international trends in corporate governance have revealed the need for reform, and resulted in a great number of changes in corporate law. In spite of this, the existing legal framework for corporate governance in Germany presents itself reluctant to major changes. The German approach to reform has focused on the improvement of corporate monitoring by the supervisory board. It neither questions the two-tier structure, nor does it reconsider the existing representation of shareholders or other stakeholders under the current form of co-determination. The German Corporate Governance Code represents a new instrument of soft law and its recommendations are likely argued to …
The Silent Board: How Language Diversity May Influence the Work Processes of Corporate Boards
2014
Manuscript Type Empirical. Research Question/Issue Corporate boards often change their working language when they acquire foreign members. Consequently, boards �talk� in one language but �think� in another. The present study explores and explains how language diversity influences work processes of corporate boards. Research Findings/Insights On the basis of a multiple case study of nine multinational corporations (MNCs) from four Nordic countries, we discovered evidence of impoverished and silenced discussions in board meetings in those case companies that were unprepared to switch to English as the new working language of the board. Some board members found it difficult to contribute to bo…
Quality Circles and Organisation Culture
1988
This article is an attempt to increase knowledge of the best conditions for application of a programme of quality circles. It suggests that before applying such a programme, the top management team must clarify: the purpose of application, the ways to use the circles, and analyse the organisational characteristics, especially the organisation culture. The search for such coherency will contribute to the success of the programme.
Towards a Variety of Meanings - Multiple Representations of Reputation in the Small Business Context
2010
This paper examines the discursively constructed meanings for reputation in the small business context – an area of reputation research that has so far attracted little attention. We argue that viewing reputation as a social construction makes it possible to uncover and understand the variety of meanings attached to the concept in small businesses. On the basis of 25 thematic interviews with owner-managers we (re)constructed four meanings for reputation: reputation as an economic resource, as social recognition, as a restrictive control mechanism and as a risk for personal status. We also investigate the variety of discursive events in which these meanings are created. The study further emp…
Investment and Control Decisions in Foreign Markets: Evidence from Service Industries
2010
We empirically investigate the entry mode choice in the service sector. In contrast to current models, we propose a model for choice of entry mode that breaks down the decision into two levels of analysis: first, at the more macro level, the choice of the degree of commitment is influenced mainly by country-related variables; second, at the more micro level, the choice of the degree of control is addressed by firm-related variables. Based on a sample of 328 foreign market entries, our study contributes to the literature of entry mode in two ways: first, by showing the explanatory capacity of the hierarchical model in the analysis of entry mode choice in the service sector; and second, throu…