Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The impact of societal cultural values and individual social beliefs on the perceived effectiveness of managerial influence strategies: a meso approa…
2004
This paper reports the findings of a 12-nation study designed to test empirically the relationships between societal cultural values, individual social beliefs, and the perceived effectiveness of different influence strategies. The relationships between three types of broad influence strategy (persuasive, assertive, and relationship based) and four dimensions of individual beliefs (cynicism, fate control, reward for application, and religiosity) were examined. Three of Project GLOBE's cultural values (in-group collectivism, uncertainty avoidance, and future orientation) were selected to investigate their direct effects on the rated effectiveness of influence strategies, and their possible i…
Toward a Behavioral Corporate Governance Theory: An Exploratory View
2005
The objective of this article is to show how behavioral theories, in particular behavioral finance, can help to build a corporate governance theory allowing to fill the many gaps of the dominant law and finance theory. In particular, we underline the problems raised by the concept of behavioral bias and its integration in the corporate governance theory.
The importance of financial accounting in Business Administration and Management degrees at the Spanish universities
2017
Este trabajo tiene como objetivo analizar si en el grado más ofertado por las universidades españolas como es el de Administración y Dirección de Empresas, puede haber diferencias relevantes de contenido, centrándonos en una de las áreas que forma parte de su columna vertebral como es la contabilidad y, más concretamente, la contabilidad financiera. Valoramos los créditos impartidos en todas la universidades, tanto públicas como privadas, comprobando que hay diferencias significativas y destacando aquellas en las que la materia adquiere una notable relevancia acorde con la importancia que tradicionalmente ha tenido en estos estudios (Sevilla, Almería, Granada, Pablo de Olavide, Las Palmas, …
Product Line Choice in Retail Duopoly
2011
This paper develops a successive duopoly model to identify conditions under which differentiated retailers that compete in quantities, when deciding on the range of brands to offer, will carry overlapping product lines. They will do so when retail margins on each brand are not too asymmetric. Otherwise, the less profitable brand is foreclosed from the market. It is shown that welfare increases if the upstream industry is perfectly competitive, even though fewer brands may be sold. With price competition though, exclusive dealing arises when retailers are not too differentiated and in-store competition is sufficiently intense.
What causes COVID-19 vaccine hesitancy? Ignorance and the lack of bliss in the United Kingdom
2022
AbstractUnderstanding vaccine hesitancy has become increasingly important during the COVID-19 pandemic as governments around the globe have been struggling to convince portions of their populations to participate in vaccination protocols. Here we report on a nationally representative survey of the United Kingdom in which data revealed that individuals showed more willingness to take fictitious vaccines (putatively produced by the US government Medicare program and the now defunct healthcare company Theranos) than to take the Sputnik and Sinovac vaccines (developed by the Russian and Chinese governments respectively). The data indicate that the critical factor in vaccine hesitancy among the …
Sivil ulydighet i økokrisens tid
2022
Extinction Rebellions bruk av sivil ulydighet som protestform mot det de oppfatter som en rovdrift på jordsystemet er omstridt. I denne artikkelen fremsettes det jeg kaller et økoargument for sivil ulydighet og hevder at slik protest er akseptabelt som en moralsk, demokratisk og transnasjonal håndtering av natur- og klimakrisen. Jeg kritiserer her John Rawls’ rettferdighetsargument og Jürgen Habermas’ demokratiargument for sivil ulydighet fordi de representerer en antroposentrisme som forsterker denne krisen snarere enn å bidra til å løse den. Som et alternativ, bygger økoargumentet på et økosentrisk natursyn og en økologisk demokratimodell.
Jesu oppstandelse og naturlovene
2012
Author's version of an article published in the journal: Norsk filosofisk tidsskrift. Also available from the publisher at: http://www.idunn.no/ts/nft/2012/04/jesu_oppstandelse_og_naturlovene In this article, I defend the possibility of understanding the resurrection of Jesus as an event within the framework of natural laws. In this way, the resurrection is not necessarily contrary to Natural Science or belief in the existence of Natural laws. I offer, at the same time, a critique of one of David Hume's arguments against the belief in miracles. - I denne artikkelen forsøker jeg å åpne opp for den mulighet at Jesu oppstandelse ikke vil innebære et brudd med verken naturlover eller vitenskape…
The language of profit warnings: a case of denial, defiance, desperation and defeat
2021
PurposeTaking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.Design/methodology/approachAdopting a close-reading approach to text analysis, the authors analyse three profit warnings of the now-collapsed Carillion, contrasting the rhetoric with contemporaneous investor conference calls to discuss the profit warnings and board minutes recording boardroom discussions of the case company's precarious financial circumstances. The analysis applies an Aristotelian framework, focussing on logos (appealing to logic and reason), ethos (appealing to authority) and pathos (appealing to emotion) to examine h…
Unethical Leadership: Review, Synthesis and Directions for Future Research
2022
AbstractThe academic literature on unethical leadership is witnessing an upward trend, perhaps given the magnitude of unethical conduct in organisations, which is manifested in increasing corporate fraud and scandals in the contemporary business landscape. Despite a recent increase, scholarly interest in this area has, by and large, remained scant due to the proliferation of concepts that are often and mistakenly considered interchangeable. Nevertheless, scholarly investigation in this field of inquiry has picked up the pace, which warrants a critical appraisal of the extant research on unethical leadership. To this end, the current study systematically reviews the existing body of work on …
China’s Contribution to the Economic Potential of the 16+1 Platform: Developments Prior to the Global Pandemic
2022
PURPOSE: The 16+1 platform, first introduced by China in 2012, provides a framework for Central and Eastern (CE) European countries to benefit from economic cooperation with China. This paper seeks to ascertain which countries have benefitted the most and under what conditions.