Search results for "ACCOUNTING"

The Impact of Population Ageing and Social Stratification: The Case of Latvia

2019

Population ageing and social stratification is widely assumed to have detrimental effects on the economy yet there is little empirical evidence about the magnitude of its effects. The aim of this article is to investigate the relationships between population ageing and social stratification and the state of economy of a small and post-transition economy. We are looking for these relationships and their strength of influence; at what time after shocking these variables reach their original levels. We apply standard Granger (non-) causality tests, VAR (Vector Auto-Regressive), IRF (Impulse Response Function) and the prediction error variance analysis by using quarterly data from 2000 to 2018.…

‘World-class’ fantasies : A neocolonial analysis of international branch campuses

2018

In this article, we build on postcolonial studies and discourse analytical research exploring how the ‘world-class’ discourse as an ideology and a fantasy structures neocolonial relations in international branch campuses. We empirically examine how international branch campuses reproduce the fantasy of being so-called world-class operators and how the onsite faculty members identify with or resist this world-class fantasy through mimicry. Our research material originates from fieldwork conducted in business-school international branch campuses operating in the United Arab Emirates. Our findings show the ambivalent nature of mimicry towards the world-class fantasy to include both compliance …

Historic constructions of the early multinational: on power, politics and culture in Pan Am narratives

2018

This paper examines how Pan American World Airways (Pan Am) - an early incarnation of a multinational enterprise (MNE) - developed its image as an international company. In particular, we examine how the company developed and managed potentially conflicting narratives, including the modernising US company and the airline of 'the Americas' (specifically South America); the carrier of US national interests and the politically neutral actor serving to unify cultures; the purveyor of exotic experiences and the pioneer of modernism. Through a focus on organisational narratives, we reveal the powerful influence of such story telling (through design and serendipity) on images of the peoples and co…

Power and strategic change in a multinational industrial corporation

2012

PurposeThe aim of the study was to analyze the use of power in a strategic change process within a large forest industry company. The organization in question had a total of 7,700 employees, 6‐8 organizational levels, over 30 production units and a widespread international sales network. The study highlighted the organization's internal narration as an important element in the use of power. It started in conjunction with the appointment of the new management group and continued throughout the two‐year monitoring period, so that gradually all organizational layers were involved in interpreting their roles and positions in the new structure.Design/methodology/approachThe empirical data were c…

Exit, voice, loyalty to sport organization power

2020

The Future of Crowdfunding Research and Practice

2020

AbstractThis chapter critically reflects on current crowdfunding research and practice while highlighting eight dilemmas that are expected to shape the future of crowdfunding. Each dilemma is critically discussed and is followed by relevant suggestions for future research. These dilemmas include: (1) the balance between idealism and pragmatism; (2) the extent of cooperation between crowdfunding platforms and traditional financial institutions; (3) measurement of crowdfunding success and performance in financial and socio-economic terms; (4) the balance between quantity and quality in campaigns approved for publication by platforms; (5) domestic versus international growth of crowdfunding pl…

Refinement and validation of a comprehensive scale for measuring HR practices aimed at performance-enhancement and employee-support

2019

Abstract The purpose of this paper is to refine and validate a Human Resource practices (HRP) scale to measure employees' perceptions and test a two-tier model structured in eight practices and two bundles. In a sample of 554 employees, an EFA (Exploratory Factor Analysis) offered six factors that explained about 70% of the variance. Then, with 1647 employees (from 41 Spanish organizations), first- and second-order models were tested with Confirmatory Factor Analysis (CFA). The former encompasses eight practices. The latter grouped the practices in two bundles, one on enhancing performance and the other on supporting employees. The Cronbach's alpha, Rho coefficient (Composite Reliability Co…

2021

The present study aimed to examine effects of motivational and social cognition constructs on children’s leisure-time physical activity participation alongside constructs representing implicit processes using an extended trans-contextual model. The study adopted a correlational prospective design. Secondary-school students (N = 502) completed self-report measures of perceived autonomy support from physical education (PE) teachers, autonomous motivation in PE and leisure-time contexts, and social cognition constructs (attitudes, subjective norms, perceived behavioral control), intentions, trait self-control, habits, and past behavior in a leisure-time physical activity context. Five weeks la…

Spanish validation of the Servant Leadership Short Scale for young adults and adolescents / Validación de la Escala de Liderazgo de Servicio Versión …

2017

AbstractThe aim of the current study was to validate a shortened Spanish version of the Servant Leadership Profile (SLP). In Study 1, a number of experts evaluated and reduced the original scale to 14 items and named the revised version the Servant Leadership Short Scale (SLSS). An exploratory factor analysis conducted with a sample of 1,001 students revealed two possible structure solutions, a one-factor solution and a two-correlated factor solution. Study 2 used a different sample of 456 students to examine the explored structures using confirmatory factor analysis. A one-factor solution was proposed (χ2/df = 3.4, CFI = .91, TLI = .90, RMSEA = .07, SRMR = .06). Finally, in Study 3, servan…

Personality Types and Applicant Reactions in Real-life Selection

2013

The study aimed to determine if an applicant's personality type is associated with his/her reactions (fairness perceptions, face validity perceptions, and predictive validity perceptions) to the selection process. The participants (N = 258) were real-life applicants for admission to a vocational school. A person-centered approach was applied to find subgroups with similar personality profiles. Latent profile analysis found four personality types: Resilient (45%), Overcontrolled (13%), Undercontrolled (10%), and Bohemian (32%). The Resilient and Bohemian personality types had more favorable perceptions of test fairness than the Overcontrolled type. Personality type did not affect face validi…