Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Stakeholder engagement toward value co-creation in the F&B packaging industry
2019
Purpose The purpose of this paper is to explore how a food and beverage packaging company manages internal and external stakeholders to achieve sustainable innovation outcomes, as well as to contribute to the spread of sustainability paths along the supply chain, on which it operates. Design/methodology/approach A case study approach was chosen and applied multiple methods of semi-structured interviews and a documentation review. Findings Results reveal a structured stakeholder relationship management, according to which the packaging company acts through a stakeholder engagement process to both acquire and share new knowledge to address stakeholder pressure. Co-creation models result in a…
Competitive reactions to market entry
2004
Grocery retailing markets are becoming more open and international. Finland is an example of a previously closed and restricted market which has recently opened its borders to foreign food products as well as food retailers. This paper describes the competitive dynamics and actions of the domestic retailers that took place when the first foreign grocery retailer entered the market. The paper concludes that the main competitive moves were related to the price of food products and to changes in product ranges. The domestic retailers imitated the concept of the entrant and added new low‐priced own brands into their product mixes. The roles of the market actors were reversed during the entry pr…
Cost Management for IT Activities: A Case Study in the IT Division of a French Bank Using Activity-Based Costing
2013
The costs of information technology (IT) activities have been increasing rapidly these recent years, due to the technological sophistication and more market-oriented strategies that complexify the value chains of the firms. Many of these expenses do not relate to individual products but are associated to customers, market segments and distribution channels. In this context, the companies try to understand the cost of selling their products and services. This is the reason why customer-driven and market-oriented cost management approaches have gained in popularity.In this paper, we review in a first part the strategic cost management stream and the way we can give a customer orientation to c…
Economic lot scheduling on multiple production lines with resource constraints
2003
Abstract This paper deals with the multiple production line economic lot scheduling problem, where some items cannot be produced concurrently since they compete for some discrete resources. In particular, cyclic schedules are sought for a problem where identical production lines are present, lost sales are allowed, and minimization of the long-range production, setup, inventory, and shortage penalty costs are required. A heuristic procedure for this problem is introduced, a numerical example is worked out and some computational experiments are presented.
Understanding the Contesting Ideologies of Family Business: Challenge for Leadership and Professional Services
2003
This paper examines how a family business system serves as the ideological arena of three cultural forces—entrepreneurialism, managerialism, and paternalism—that are, to a great extent, contesting ideologies based on different rationalities, or schools of thought. Furthermore, it reinforces the view that a family business system is the combination of three interacting subsystems (management, ownership, and family life)—a form of business that is challenging both for leaders and professional service providers. The approach of the study is conceptual and cultural. It bases its theoretical background on the developments of Johannisson and Huse (2000) and Tagiuri and Davis (1996). A summary of…
Student outcomes in Philippine elementary schools: An evaluation of four experiments
1999
International audience; Policymakers in most developing countries are concerned about high dropout rates and poor student learning in primary education. The government of the Philippines initiated the Dropout Intervention Program in 1990-92 as part of its effort to address these issues. Under this program, four experimental interventions were randomly assigned to 20 schools in selected low-income areas. Pre- and post-intervention data were collected from these schools, as well as from 10 control schools, in order to evaluate the program's impact on dropout behavior and student learning. The economic justification for replication appears to be strongest for the interventions that provided te…
LATEST DEVELOPMENTS IN LOCAL GOVERNMENT ACCOUNTING IN SPAIN
1996
This paper provides an analysis of the present situation concerning local government accounting in Spain following recent reforms introduced in the early nineties. It presents a picture of the main features of Spanish local finance—budgeting and accounting, the measurement focus, and the basis of accounting—and analyses the financial reporting system adopted by Spanish municipalities. This is followed by a critical review of several weak points in the reform which in the author's view will encourage further developments.
Guanxi, trust and reward-based crowdfunding success: a Chinese case
2019
Purpose This paper aims to examine different hypotheses concerning the effects of guanxi on the reward-based crowdfunding project fundraising. Specifically, this study provides new insights into how guanxi and guanxi intensity may affect reward-based crowdfunding success and project performance in the Chinese context. Design/methodology/approach The research data including 989 crowdfunding projects were collected from zhongchou.com which is the largest reward-based crowdfunding platform in a one-year period (2014.1-2014.12). The hypotheses are tested by using robust OLS regressions and robust logistic regressions. Robustness check was also conducted to test the validation of the results. F…
Power of Paradox: Grassroots Organizations’ Legitimacy Strategies Over Time
2021
Fringe stakeholders with limited resources, such as grassroots organizations (GROs), are often ignored in business and society literature. We develop a conceptual framework and a set of propositions detailing how GROs strategically gain legitimacy and influence over time. We argue that GROs encounter specific paradoxes over the emergence, development, and resolution of an issue, and they address these paradoxes using cognitive, moral, and pragmatic legitimacy strategies. While cognitive and moral strategies tend to be used consistently, the flexible and paradoxical use of pragmatic strategies has important consequences, both for GROs’ legitimacy and for their potential influence over powerf…
General Statistical Framework for Quantitative Proteomics by Stable Isotope Labeling
2014
Pedro J. Navarro et al.