Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Dynamic Models of International Environmental Agreements: A Differential Game Approach
2012
This article provides a survey of dynamic models of international environmental agreements (IEAs). The focus is on environmental problems that are caused by a stock pollutant as are the cases of the acid rain and climate change. For this reason, the survey only reviews the literature that utilizes dynamic state-space games to analyze the formation of international agreements to control pollution. The survey considers both the cooperative approach and the noncooperative approach. In the case of the latter, the survey distinguishes between the models that assume binding agreements and those that assume the contrary. An evaluation of the state of the art is presented in the conclusions along w…
Particularizing Nonhuman Nature in Stakeholder Theory : The Recognition Approach
2022
AbstractStakeholder theory has grown into one of the most frequent approaches to organizational sustainability. Stakeholder research has provided considerable insight on organization–nature relations, and advanced approaches that consider the intrinsic value of nonhuman nature. However, nonhuman nature is typically approached as an ambiguous, unified entity. Taking nonhumans adequately into account requires greater detail for both grounding the status of nonhumans and particularizing nonhuman entities as a set of potential organizational stakeholders with different characteristics, vulnerabilities, and needs. We utilize the philosophical concept of ‘recognition’ to provide a normative under…
Sharing economy and incumbents' pricing strategy: The impact of Airbnb on the hospitality industry
2019
Abstract In this paper, we examine how the emergence of sharing economy platforms influences incumbents' price responses. Grounding on the literature on price reactions to new entrants and on the unique characteristics of the sharing economy, we argue that the effect of the penetration of the sharing economy on incumbents' prices is not straightforward, and actually depends on the type of incumbents as well as certain product/service offer characteristics. Indeed, relying on a large sample of hotel price offerings from the Italian market, we find that the effect of the growing relevance of the sharing economy (exemplified by Airbnb) on incumbents' prices depends on the type of incumbents (l…
A Neofunctionalist Perspective on the ‘European Refugee Crisis’: The Case of the European Border and Coast Guard
2017
Initial literature on the ‘European refugee crisis’ discerned intergovernmental tendencies in its management. This paper examines whether neofunctionalism may be able to explain a major case of ‘European refugee crisis’ policy-making, the negotiations on the European Border and Coast Guard regulation. We argue, somewhat counterintuitively, that the theory considerably furthers our respective understanding. The crisis acted as a catalyst exposing the weaknesses of a system that pitted a supranational Schengen against a largely intergovernmental external border regime, notwithstanding a developing Frontex. These dysfunctionalities have been widely fostered by both national and supranational d…
Competing R&D Joint Ventures in Cournot oligopoly with spillovers
2014
This paper considers competition between R&D cartels, whereby prospective Cournot competitors coordinate their R&D decisions in order to maximize joint profit. It studies how R&D activity, aggregate profit, consumer surplus, and social welfare vary as the number of competing cartels varies. It also compares equilibrium with second best R&D, and discusses the policy implications of the results. The results show that the effects of R&D cartel competition depend on the welfare criterion adopted and on whether there are cooperative synergies or not.
Work–Family Practices and Complexity of Their Usage: A Discourse Analysis Towards Socially Responsible Human Resource Management
2020
AbstractThe question of work–family practices commonly arises in both theory and daily practice as a matter of responsibility in today’s organisations. More information is needed about them for socially responsible human resource management (SR-HRM). In this article our interest is in how work–family practices, serve as an important element of SR-HRM, constructed as (un)helpful for employees’ work–family integration, are realised in organisational life. We investigate the discursive ways in which members of two different organisations working at different organisational levels construct the issue in the Finnish context. Three discourses were interpreted: (1) a discourse of compliance with e…
The role of «perceived loss» aversion on credit screening: an experiment
2013
A major characteristic of credit markets is information asymmetry.To combat its problems, as credit rationing, principals can use a menu of contracts to screen clients with different risk level. We conduct a laboratory experiment to address an important question for such settings —does the framing of the offered menu of contracts interfere with the self-selection mechanism? The answer is yes. We find subjects' choices shift when the same (positive) outcomes of the same menu of contracts are presented in two different frames. Subjects exhibit loss aversion in their perception of the positive outcomes below the reference point, and self-selection fails to occur. Uno de los mayores problemas a…
Evaluating the statistical significance of de facto accounting harmonization: a study of European global players
2000
Two different forces are involved in the international harmonization of accounting: institutional endeavours to harmonize accounting internationally by developing common accounting rules and reporting standards, and spontaneous efforts by ‘global players’ to adopt accounting methods that will improve communication with users in other countries. These two developments are proceeding side by side, generally reinforcing one another but occasionally moving independently. This paper is primarily concerned with the process of harmonization of financial accounting within the European Union. The hypothesis we want to test is that, in spite of the obstacles to the harmonization of regulations in the…
The experience of knowledge in everyday accounting: a study of Finnish accounting managers
1995
The paper offers an ethnomethodological-phenomenological description of the everyday cost accountant's life-world in Finnish companies. This empirical study is based on qualitative research interviews which provide rich data on this phenomenon and offer a starting-point for interpretation. As a result of interpretation a picture emerges of how the everyday accountant seems to acquire the experience of knowledge. ‘The experience of knowledge’ is used to refer to ethnomethodological-phenomenological perspective which means that the constitution of practical accounting knowledge is seen as an accomplishment which is based on an individual sense-making process. This process and its elements are…
Making Business Partners: A Case Study on how Management Accounting Culture was Changed
2007
Abstract There has been a lot of debate on the new business-oriented role of management accountants during recent years. This paper examines how a case company is trying to change its management accounting culture in practice. Furthermore, it illustrates how accounting practices are woven into the cultural fabric of an organization and the great diversity of practices constituting its business orientation. This longitudinal case study explores and theorizes the multiple cultural change interventions related to management accounting, including how the case company reorganized the management accounting organization, implemented new accounting systems and innovations, pursued a new kind of hum…