Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility
2017
This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.
Markenpersönlichkeit als Determinante von Markenloyalität
2002
Brand personality, a crucial part of brand image, can be conceived as a key to the emotional qualities of a product. To demonstrate the potential value of a brand’s personality for consumers and companies, we investigate consequences of congruity between brand personality and consumer self-concept from a post-purchase perspective. We use brand loyalty as an ultimate dependent variable for our model. In order to improve the understanding of self-congruity, we also introduce determinants of congruent consumer-brand relationships. For the first time, an application of self-congruity theory is embedded in a causal-analytical framework. The proposed framework provides insight into consumer-brand…
Contending legitimations
2010
Purpose“Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the performance measurement (PM) practices of two Finnish cities and answer why the developments and the coupling of budget or PM rules and routines were different in these relatively similar case cities.Design/methodology/approachIn this interpretive study, a comparative case setting (e.g. including several semi‐structured interviews) was used.FindingsContending legitimations affect the coupling of city budgeting and PM rules…
Post-entry internationalisation activity of retailers
2013
Purpose – The purpose of this paper is to propose a framework, based on empirical research, to explain the strategic processes of post-entry development in international retailing through consideration of the dynamic capabilities attributable to retailers. Design/methodology/approach – Case study approach of five international retail firms using secondary data and primary data gathered through interviews with firms ' executives and financial analysts. Findings – The research findings, in the light of the existing literature, suggest a framework that makes a distinction between first level or generic dynamic capabilities relevant to the internationalization process and second level or speci…
The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting
2017
This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the matter, the dilemma between a non-monetary, multi-variable conception and a monetary, one-variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is explored. The main result from this first survey is the existence of a ‘chain’ from the highest conception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By this …
Arab women managers and identity formation through clothing
2009
PurposeThe purpose of this paper is to explore how Arab women managers construct their social identities through the meanings they ascribe to their clothing while pursuing managerial careers.Design/methodology/approachAn interview‐based qualitative approach is adopted for describing the meanings that the United Arab Emirates national women managers give to their clothing.FindingsThis paper identifies multiple coexisting identities in Arab women pursuing managerial careers. While the contradiction is found in the identity as a woman and as a manager, the normative dimensions of identity formation such as being a Muslim and an Emirati serve as enhancing for women's gendered managerial identit…
“Practicing care in qualitative organizational research: moral responsibility and legitimacy in a study of immigration management”
2021
PurposeThe purpose of this paper is to provide insight into the reciprocal relations between the caregiving imparted by immigration centre managers and the role of the researcher in responding to the care that is given by managerial caregivers. To enable this, we draw on a feminist theory of care ethics that considers individuals as relationally interdependent.Design/methodology/approachThe analysis draws on a semi-structured interview study involving 20 Finnish immigration reception centre managers.FindingsInsight is generated by reflecting on moments of care that arise between research participants and the researcher in a study of immigration centre management. We emphasise the importance…
Corporate social responsibility and managerial compensation: further evidence from spanish listed companies
2021
Ongoing regulatory efforts aim to link managerial compensation with a firm’s performance. However, little is known about whether and how Corporate Social Responsibility (CSR) goals are considered in the design of the managerial compensation scheme. This paper addresses this research question by analyzing a sample of Spanish listed firms for the period spanning 2013–2018. The outcomes of the regressions suggest that there is a positive relationship between CSR and the managerial compensation, but this relationship is significant only with lower levels of CSR. The study also reveals that CSR is positively associated with the proportion of equity-based compensation and, therefore, negatively a…
Future Intentions of Fitness Center Customers: Effect of Emotions, Perceived Well-Being and Management Variables
2020
One of the main objectives of fitness center managers is to obtain high levels of loyalty from the customers of these fitness centers. Within the existing literature on fitness center management, previous research has analyzed the importance of the management variables themselves to determine the behavioral intentions of their customers, ignoring other psychological and sociodemographic aspects and focusing on linear relationship models. Therefore, this study, which aims to analyze the impact of different management variables along with psychological (emotions and subjective well-being) and demographic variables (age and sex) on the satisfaction, perceived value (PV) and future intentions (…
How Performant Are the Premium Companies Listed on BSE? A Financial Performance Analysis from a Value Creation Perspective
2018
In order to analyze the potential of listed companies, the scientific literature suggests modern indicators that are built using value creation concepts. The attention of specialists, both theoreticians and practitioners, is directed towards the approach of company’s performance based on the created value. Traditional management based on analyzing and interpreting accounting data from financial statements has proved a reduced capacity to evaluate and express in a clear and precise manner the real performances of companies. Over time, the financial ratios used to quantify the value created by companies as expression of their performance were in multiple forms, becoming more and more comprehe…