Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Chinese immigrants’ occupational well-being in Finland : the role of paternalistic leadership
2018
Purpose The purpose of this paper is to enhance the understanding of paternalistic leadership behaviour in the Finnish organisational context by investigating its relationship with Chinese immigrant employees’ occupational well-being. Design/methodology/approach This research was based on a survey of 117 Chinese immigrants working in Finland. The snowball sampling method was adopted in the present research. Findings The findings show that the dimensions of paternalistic leadership, specifically benevolent leadership behaviour, can be influential in Chinese immigrant knowledge workers’ occupational well-being in the Finnish organisational context. Research limitations/implications Paternali…
Moment of dialogic leadership in Finnish IT organisation
2020
Purpose The purpose of this study is to describe the construction of leadership through authentic dialogues at work and leaders’ actions as contributors to dialogic leadership. Design/methodology/approach The authors collected the data by recording the organisation’s meetings and discussions and used content analysis of dialogic leadership and typifying of critical moments as analytical methods. Findings On the basis of the findings, this paper suggests that dialogic leadership begins with a startup critical moment and progresses through the different positions by manager and employees through democratic interaction. Individual and collective level learning of participants and the formatio…
Distance and coupling: analyzing the pressures of accounting change in a city
2008
PurposeThe purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city.Design/methodology/approachInterpretive case study. Data consisted of 16 semi‐structured interviews. Analysis was based on institutional theory, particularly on “new institutional sociology” (NIS) studies.FindingsBudgeting and accounting PM became coupled into action when various intertwined (mostly institutional) pressures affecting change converged. Perceived crises were found to accelerate accounting change by deinstitutionalization, i.e. by breaking (drastically) existing routines and myths. Further, accounting rules and routines changed somewhat independently. Fur…
Análisis de los factores determinantes del uso de mensajes SMS para participar en programas de televisión
2010
[ES] El envío de mensajes cortos a programas, anuncios o concursos de televisión se ha convertido hoy en día en una fuente importante de ingresos tanto para los operadores de telefonía móvil como para las cadenas y productoras televisivas. El objetivo del presente trabajo es analizar cómo contribuye la actitud y la relación individuo-medio en que el telespectador utilice este servicio de mensajería para participar en los programas televisivos. Los resultados ponen de relieve que tanto la compatibilidad del individuo con el servicio como el entretenimiento percibido al participar en este tipo de programas y la actitud hacia el uso son factores determinantes de la utilización del servicio. [E…
Busyness of audit committee directors and quality of financial information in India
2016
The audit committees, as a part of the internal corporate governance mechanisms, play an important role to enhance the financial reporting quality. The busyness of audit committee members of a firm in boards and committees of other firms can affect its independent functioning, ceteris paribus. The current study examines, first, the association between multiple directorships of audit committee members and quality of financial reporting in India, second, whether endogenously determined busyness limits of busyness of the audit committee members provide better insights than those exogenously mandated by regulators. The study finds that endogenously determined busyness limits of sub-samples and …
Effect of partner–agent model practice on microinsurance client value: Insight from microfinance institutions in Tanzania
2018
In absence of formal microinsurance to protect low-income people against natural and man-made disasters, the partnership between insurance companies and microfinance institutions (MFIs), also known as the Partner–Agent Model (PAM), is gaining global recognition from governments, practitioners, and donors for its potential role to deliver microinsurance. Although the model is still nascent in Tanzania, it has significantly increased microinsurance outreach. However, while the microinsurance landscape has been extensively studied, the effect of PAM practice on mandatory microinsurance client value has not received much attention. Therefore, this study examines how the PAM practice affects mic…
Shaking the Status Quo: Business Accreditation and Positional Competition
2018
Modern business schools exist in a complex world of rankings, ratings, and credentials. Some argue that in increasingly competitive global higher education markets, signaling status and quality has actually become more important than having them (Gioia & Corley, 2002; Trank & Rynes, 2003). For many contemporary business schools, international accreditations have become key means and first steps in pursuing legitimacy and global status. In this essay, we elaborate in detail on a business school’s international accreditation process, including its motivations and outcomes. We conclude that while accreditation processes are, at best, fruitful quality improvement exercises, the inherent motivat…
Measuring and reporting confiscated firms' (social) business value
2019
This study highlights the peculiar aspects of the business valuation process involving firms confiscated from the Mafia organisation, by pointing out some criteria to guide the selection of the appropriate valuation method. We identify some preliminary operational proposals for drawing up an effective valuation report taking social and ethical factors into account. Based on an empirical analysis carried out on a sample of Italian firm valuation reports publicly available, we find that the main business valuation choices are not explained in an in-depth manner and that there are many differences between the valuation reports and the prescriptive content proposed. Theoretical implications may…
Nuevas fórmulas publicitarias: los advergames como herramienta de las comunicaciones de marketing
2012
Los advergames son videojuegos orientados a la comunicación publicitaria. Su naturaleza de mensaje híbrido, al combinar contenido publicitario y contenido de entretenimiento, aporta interesantes posibilidades al desarrollo de comunicaciones de marketing en un entorno mediático en el que la publicidad tradicional ha ido perdiendo eficacia. El presente artículo delimita el concepto de advergame, analizando las diferentes tipologías existentes y sus efectos sobre diversos objetivos de marketing y de comunicación. Asimismo, se apuntan algunas recomendaciones a la hora de desarrollar comunicaciones de marketing mediante advergames, así como las cuestiones éticas y morales que deben considerarse
“Once an entrepreneur, always an entrepreneur” : positioning analysis of written narratives
2021
PurposeThe negative stereotypes concerning late-career workers are found to prevail and lead to negative circulation of narratives and actions between individuals and societies. Using the context of late-career entrepreneurs, the paper aims to find an alternative and a more positive narrative concerning late-career work by focusing on entrepreneurs and the narrative positioning related to them.Design/methodology/approachThe authors used a narrative-positioning analysis, cycling through three levels of analysis and then returning to level two, in order to study our sample of seven narratives written by Finnish late-career entrepreneurs. The authors present in detail one story-telling narrati…