Search results for " Account"

Ethical preferences for influencing superiors: A 41-society study

2009

With a 41-society sample of 9990 managers and professionals, we used hierarchical linear modeling to investigate the impact of both macro-level and micro-level predictors on subordinate influence ethics. While we found that both macro-level and micro-level predictors contributed to the model definition, we also found global agreement for a subordinate influence ethics hierarchy. Thus our findings provide evidence that developing a global model of subordinate ethics is possible, and should be based upon multiple criteria and multilevel variables. Journal of International Business Studies (2009) 40, 1022–1045. doi:10.1057/jibs.2008.109

A Cointegration Analysis of Car Advertising and Sales Data in the Presence of Structural Change

2006

Abstract This paper examines whether there is a long‐run stable equilibrium relationship between advertising and sales across the market segments of the UK car industry over the period 1971–2001. In order to achieve this goal, we allow for structural breaks in the series using cointegration techniques. The results show the existence of long‐run equilibrium relationships in all six market segments, although in four of them the relationship is not stable. In general, one structural change is detected in the late 1970s and another in the early 1990s, coinciding with two economic recessions. When we do not account for structural changes, the estimated long‐run elasticities of advertising on sal…

Prudential supervisors' independence and income smoothing in European banks

2019

[EN] We investigate the role of prudential supervisors' independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare. In particular, we study whether greater independence of powerful supervisors from the government and from the industry is associated with lower income smoothing. We use the mandatory adoption of a single set of accounting standards in Europe as a shock to the influence of prudential supervisors over national banks' accounting practice. Our results confirm that political and industry independenc…

Financial Vulnerability, Financial Literacy, and the Use of Digital Payment Technologies.

2021

AbstractThe purpose of this study is to test the notion that the use of digital payment methods, such as paying with a mobile phone, increases the risk of financial vulnerability. Research from the USA indicates such a relationship, and we study whether this finding can be generalized to other countries. Motivated by recent changes in EU legislation related to financial transactions, we also examine willingness to use social media companies for money transfers along with sharing bank account information with third-party financial services. Exploiting data collected from a representative sample of the Norwegian adult population (n = 2202), we identify differences in financial behaviour and c…

Efectos del control del comportamiento en el desempeño del vendedor. La visión del jefe de equipo de ventas

2008

Resumen El control de la fuerza de ventas se ha venido realizando habitualmente en base a los resultados que estos obtienen en el desarrollo de sus actividades. No obstante, la aplicacion del enfoque relacional en el ambito del marketing implica la realizacion de un control sobre el comportamiento del vendedor. El presente articulo analiza este tipo de control y su efecto sobre la profesionalidad y el desempeno de los vendedores desde la vision del jefe de equipo de ventas. Asi, se ha recurrido a los modelos de ecuaciones estructurales, mas especificamente se emplea el PLS a fin de analizar las caracteristicas psicometricas de las escalas y las relaciones entre los conceptos planteados.

Retailers' professional and professio-ethical dilemmas: The case of Finnish retailing business

1995

The main purpose of this paper is to put forth the concept of ethics, present ethical theories and, finally, consider some business ethics issues in the context of retailing practices. In the first part of this paper we seek to motivate the research task. The importance of conducting ethical analysis is stressed. In the second part of the paper several ethical theories: utilitarianism, deontology and virtue ethics are presented. This part serves as a basis for research interviews, e.g. it is possible to examine retailers' opinions about their professional virtues, and try to position these opinions in relation with utilitarianism and deontology. In the third part the empirical findings abou…

(A)moral Agents in Organisations? The Significance of Ethical Organisation Culture for Middle Managers’ Exercise of Moral Agency in Ethical Problems

2017

This paper investigates qualitatively the significance of different dimensions of ethical organisation culture for the exercise of middle managers’ moral agency in ethical problems. The research draws on the social cognitive theory of morality and on the corporate ethical virtues model. This study broadens understanding of the factors which enable or constrain managers’ potential for moral agency in organisations, and shows that an insufficient ethical organisational culture may contribute to indifference towards ethical issues, the experiencing of moral conflicts, lack of self-efficacy and morally disengaged reasoning. In contrast, a healthy ethical culture can contribute to motivation to …

Developments in Central and East European Politics – Edited by S. White, J. Batt and P. Lewis

2008

An introduction to the Economics of Fake Degrees

2008

08045; International audience; This paper critiques the multifarious ways whereby academic qualifications may be falsified in the international marketplace. The objectives are fourfold: (1) defining the main terms used such as fake degrees and diploma mills; (2) providing a brief history of fake degrees and identifying the factors that explain their recent development; (3) developing a theoretical framework to analyze fake degrees; and (4) exploring the costs and benefits of this activity and its net impacton a given society. Degrees serve instrumental and ceremonial purposes. It is argued that degree holders may be considered as members of a club. They confer totheir holders excludable but…

Technological and organizational capital : Where complementarities exist

2018

This study analyzes the complementarities between technological and organizational capital within enterprises. Different components of technological and organizational capital exert distinct—and often opposed—forces on each other. Our empirical results show that greater employee voice promotes firm productivity when combined with information technology, but harms firm productivity when combined with communication technology. On the other hand, flexible work design is positively associated with communication technology and negatively associated with information technology. peerReviewed