Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Just a leader? Leadership work challenges and identity contradiction experienced by Finnish physician leaders.
2021
PurposeThis study seeks to improve the understanding of physician leaders' leadership work challenges.Design/methodology/approachThe subjects of the empirical study were physician leaders (n = 23) in the largest central hospital in Finland.FindingsA total of five largely identity-related, partially paradoxical dilemmas appeared regarding why working as “just a leader” is challenging for physician leaders. First, the dilemma of identity ambiguity between being a physician and a leader. Second, the dilemma of balancing the expected commitment to clinical patient work by various stakeholders and that of physician leadership work. Third, the dilemma of being able to compensate for leadership sk…
How Target and Acquirer Firm can Create Value in the Integration Process in Order to Learn with and of the Partner?
2014
Acquisitions between firms can create value through learning between acquirer and target firm well transferring knowledge from on partner to the other well creating new knowledge. The success in these acquisitions relies on the integration process, achieving that the knowledge of both partners is retained in the combined firm and that new knowledge is created or transferred. The aim of this work is to demonstrate that knowledge is a source of value creation in acquisitions and to analyze how firms are integrated in order to achieve knowledge transfer or knowledge creation. Specifically, we analyze three key management choices of the integration process, the autonomy level, the level of soci…
On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees
2020
Motivated by agency theory and arguments from linguistic studies, we argue in this paper the internationalization of a firm’s audit committee to be associated with weaker firm-level corporate governance. Based on 2,015 publicly traded European firms from 16 countries over 2000-2018, we find the presence of foreign directors on audit committees to have a significant negative impact on financial reporting quality (FRQ). The effect is found to be weaker in countries with strong investor protection. We find linguistic differences within audit committees an important explanation for the negative influence of foreign directors on FRQ. The results are robust to alternative FRQ measures and model s…
Effects of COVID-19 on Business Models in Romania and the Netherlands, A Digitalization Perspective
2020
Abstract The research objective is to study how Romanian and Dutch organizations’ business models have changed under COVID-19 conditions. The role of digitalization in adapting business models and business practices is studied. The theoretical background reviews literature about business models and their dimensions. Literature review investigated digitalization in Romanian and Dutch organizations. Research questions were: To what extent do Romanian and Dutch organizations use: • more digital methods in their offer to their clients now than before the crisis? • more digital methods in their business processes now than before the crisis? • more digital methods in communicating with their clie…
Why have consumers opposed, postponed, and rejected Innovations during a pandemic? A Study of mobile payment Innovations
2021
The highly infectious nature of the COVID-19 virus has made the use of contactless payment methods a health exigency. Yet, consumers are resisting using mobile payments (m-payments) during the pandemic, a confounding behavior that needs to be better understood. The present study explicates this behavior by examining consumer resistance to m-payments during the COVID-19 pandemic. In addition, it provides more granular findings by measuring three levels of resistance/non-adoption, namely, postponement, opposition, and rejection. In this way, the study adds depth to the literature, which has largely examined resistance at an aggregate level to yield generic findings. Toward this end, the study…
Click and drive: Consumer attitude to product development: Towards future transformations of the driving experience
2016
Purpose – The purpose of this paper is to supply indications that may be useful in the process of development of new products that fully exploit the value potential of Internet of Things (IoT) technologies in the automotive industry. To this aim, the authors investigate how applications of the IoT to smart vehicles are perceived by consumers and describe different ways to increase their satisfaction. Design/methodology/approach – After a literature review focused on IoT and consumer behaviour in the automotive industry, the authors apply the Kano model to find the drivers for achieving customer satisfaction with new product developments in smartcars. Findings – Automotive companies need to…
La influencia del género y de la formación académica en la intención de emprender de los estudiantes de ciencias de la actividad física y el deporte
2016
Objeto: El objetivo del presente artículo es conocer si existen diferencias en las variables que explican la intención de emprender de los estudiantes universitarios de Ciencias de la Actividad Física y el Deporte atendiendo a la formación y al género de éstos. Diseño/metodología: Para conocer las intenciones de emprender y las distintas variables relacionadas con el emprendimiento se utilizó un cuestionario previamente validado. Éste fue administrado a 578 estudiantes pre-graduados (1er - 4º curso) y post-graduados de Ciencias de la Actividad Física y el Deporte de Valencia. Aportaciones y resultados: Se encontraron diferencias significativas (p≤0.05) en las variables que predicen la inten…
The value trade-off in higher education service: A qualitative intercultural approach to students’ perceptions
2016
Purpose: Higher Education Institutions (HEIs) have become a highly competitive market, where consumers (i.e. students) are highly involved in their choices, and managers need to focus on competitive edges. This paper aims to understand the factors that influence international Master students’ choice behaviour and fulfil student expectations of customer value in HEIs. Design/methodology: With qualitative information (five focus groups) collected from international students (of 12 different nationalities) of several universities in Spain, UK and China, the paper investigates the formation of customer value as a trade-off between benefits and costs. This qualitative approach aims first at asse…
Knowledge transfer and university-business relations: Current trends in research
2017
Purpose: To identify the current research trends regarding knowledge transfer and the university-business relationships during the period 2013-2016 in the journals indexed in ISI Web of Knowledge. Design/methodology: In order to fulfill the research objective, a bibliographic search was conducted using the Pro-KnowC (Knowledge Development Process-Constructivist) tool, developed by LabMCDA (Laboratory of Multicriteria Methodologies to Support Constructivist Decision-Making). Findings: As a result, a total of 122 articles were identified, classified into 4 separate lines of research, in which the most discussed topic was the economic impact of university-business relations, appearing in a tot…
How does sponsorship of a high-involvement sports event mark the sponsor brand? An application to public institutions
2020
The study examines brand awareness, recall and bonding between the brand and the sponsored event, event involvement, value and the reputation of the institutional brand, as well as the perception among local attendees, using the Trinidad Alfonso Marathon celebrated in Valencia (Spain). A sample of 507 attendees (runners and viewers) was obtained and the results showed the relevance of the transfer of the perceptions of the sponsored activity to the institutional brand. Also, it was found that the type of event participation, the gender and the exposure determine different responses. The findings reveal a series of implications for brand managers in the public administration domain regarding…