Search results for " Account"

Responsible Investment: Taxes and Paradoxes

2017

Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…

Facing the Normative Challenges : The Potential of Reflexive Historical Research

2016

This article explores methodological problems of qualitative research templates, that is, the Eisenhardt and the Gioia case study approaches, which are relevant for the business and society (B&S) scholarship and outlines a reflexive historical research methodology that has the potential to face these challenges. Building on Hans-Georg Gadamer’s philosophical hermeneutics, we draw critical attention to qualitative B&S research and frame the methodological problems identified as the normative challenges of qualitative research, that is, to productively deal with both the researchers’ norms and the research subjects’ norms. We then introduce the reflexive historical case study (RHCS), …

A comparison between Japanese and French cost management-Contingency and institutional perspectives

2018

National audience; From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-Stated. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management). This paper, based on contingency and insti…

Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment

2021

The paper uses a panel of more than 1m German firms over 2010-2016, to provide the first firm-bank level evidence of local crowding out for a developed economy characterized by low interest rates and fiscal austerity. Our mechanism relies on two structural features of Germany's banking landscape: the local segmentation of credit markets for small and medium-sized firms (SME) and the role of local public banks in local public finance. Local public banks dominate lending to small and medium firms in Germany and also have an explicit mandate to lend to the local public sector. With spreads on local government debt at all-time lows, local public banks tried to break even, using their market pow…

Interpretation of the Russian accounting information

2001

Study Regarding the Effects of Demographic Transition on Labor Market and Public Pension System in Central and Eastern Europe

2020

Abstract Population and the quality of labor force are the “strengths” features’ that ensure socio-economic development of a country. The last decades can be characterized as a transitional period, in which countries of European Union and especially the countries of Central and Eastern Europe are facing a demographic decline. Reduced birth rate, ageing and migration are factors’ which create a lot of pressure, both on labor market and public pension systems, items correlated with the population structure. In this paper we have presented the demographic situation and the size of migration in five countries of Central and Eastern Europe. The direct linkage between population structure, labor …

L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environneme…

2013

With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.

Imperfections in Our Future

2018

Abstract Our future is polarized and unpredictable and means progress as this regards the evolution of technology that may bring about the union between man and machine as far as the present technological environment is enlarging. But, until then we have to face imperfections that are synonymous with the problems that affect humanity: aggression against some states, conflicts that need to be settled, discrepancy between the rich and the poor, the positive and negative influences of the internet, CO2 emissions in developed countries, redirecting towards markets with lower risk potential, even the battle with death. And, unfortunately we have the alienation of the modern man in a breakable wo…

The upcoming rise of SMEs in cross-border public procurement: is it a matter of networking capabilities?.

2022

La participación de las SME en licitaciones públicas es un tema recurrente en la literatura académica reciente, sin embargo, se ha prestado poca atención a la participación de las PYME en licitaciones internacionales o transfronterizas. Las SME que quieren participar en una licitación pública internacional debe superar barreras internas y externas que difcultan la tarea y minimizan las posibilidades de que le sea concedida la licitación. En este contexto, las capacidades dinámicas son fundamentales para que las PYME puedan enfrentarse y resolver dichas barreras en el contexto internacional. Especialmente son las capacidades de establecer redes las que pueden hacer que las PYME aumenten su d…

Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases

2017

International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…