Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Entrepreneurial leadership and familiness as resources for strategic entrepreneurship
2012
PurposeThis paper seeks to investigate how familiness and entrepreneurial leadership are related to each other in family firms. Familiness and entrepreneurial leadership are viewed as resources for strategic entrepreneurship. The aim of the paper is to shed light on familiness in three family firms and contribute to the field's growing body of work.Design/methodology/approachThe paper employs a case study method. The interviewees were interviewed by theme questions and secondary information was gathered to strengthen the empirical section. Qualitative interpretation of empirical data was used.FindingsThe findings demonstrate the variety of familiness and entrepreneurial leadership within fa…
Leaking legitimacies: the Finnish forest sector's entanglement in the land conflicts of Atlantic coastal Brazil
2011
PurposeThe aim of this paper is to focus on the legitimacy problems faced by the Finnish forest industry in the Brazilian context, specifically from the perspective of the region's indigenous communities: the Tupinikim, the Guarani and the Pataxó.Design/methodology/approachThe method used is qualitative research with a case study approach. The empirical data are based on the fieldwork in the states of Espírito Santo and Bahia. The aim was to scrutinize the corporate tactics in gaining societal legitimacy, both in Brazil and in Finland; these were categorized into thematic groups.FindingsThe legitimacy of the Finnish companies becomes questionable due to the unethical tactics of their Brazil…
Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts
2017
This paper investigates the nature of quality costs and the likelihood of their having financial impacts in the public sector. An illustrative quality development case project in an accounting department of a Finnish city administration is presented. The empirical data includes answers to a qualitative project question sheet, workshop material and participative observation. Quality problems are classified according to their quality cost category and the extent to which they are avoidable. Some of the quality costs proved unavoidable and some are likely to lack financial impact, exhibiting sticky cost behaviour. The study indicates that certain prevention and appraisal costs in the public se…
Exploring the construction of professional expertise in HRD: analysis of four HR developers’ work histories and career stories
2002
Explores the construction of professional expertise in HRD work through the examination of the careers of four individual HR developers who are employed as full‐time HRD personnel in various work organisations and already possess considerable experience of HRD work. A narrative approach to the development of professional expertise was applied and the building materials for professional expertise in HRD work retrospectively extracted from the developers’ formal work histories and career stories. The empirical data used consist of interviews with 20 full‐time HR developers working in large enterprises and governmental organisations in Finland. The present analysis is based on four career stor…
The Impact of Corporate Board Characteristics on Firm Value: A Literature Survey
2018
This chapter provides a review of theoretical and empirical studies that analyze the effects of board characteristics on firm performance. It serves the purpose of demonstrating different approaches to studying corporate board characteristics as well as the importance of examining these characteristics, namely, board size, board independence, board leadership, gender diversity, board busyness and staggered boards.
Business strategy in new high‐tech ventures: an empirical analysis
1999
The aim of this study is to determine the existence of specific and unique features characterising markets, activities and customers in at least two of the most representative high technology sectors nowadays, the microelectronics/software industry and the biotechnology/biomedical industry. Cross‐Tabs statistical method has been used to analyze the data collected from the sample made up by 18 high‐tech American firms. One of the major findings of this study is that the business strategy will hold better prospects in those high‐tech firms benefiting from a higher technological excellence, having spent longer time in developing and launching their products, being able to keep longer the novel…
Corporate e-Governance Disclosure in the Digital Age: An Empirical Study of Spanish Listed Companies
2005
Corporate governance research has focused mainly on the analysis of the information that firms ought to disclose and the effects of disclosure, basically without considering the media involved. This paper examines the relevance of technology, and particularly the internet, for the improvement of corporate governance and transparency in listed companies. The need for this study is clear in view of the increasing interest shown by supervisory authorities for the oversight of the European and US capital markets in regulating not only content but also the manner in which corporate governance information is disclosed over the internet. In this paper we have quantified three corporate governance …
Editorial: Is There Still Something to Learn about the Association of Corporate Governance with Firm Performance?
2016
The association of Corporate Governance (CG) with Firm Performance (FP) has always been an issue relevant to management literature, despite the notable heterogeneity of studies and their mixed results highlighting the opportuneness of continuing to investigate the association of CG with FP. The article aims to contribute to this lively debate by pointing out the main causes of the mixed findings and the contributions of three papers which, in the authors’ opinion, add knowledge to the CG-FP research stream, which deserves more empirical research, as there is still something to learn about this association. us possibilities of majorly used social media websites and the products which are be…
Different energy balances for the redesign of nearly net zero energy buildings: An Italian case study
2015
Abstract The currently developing concept of a Net Zero Energy Building introduces new challenges and research problems. The calculation of a net zero energy balance is heavily influenced by the energy carrier weighting factors that are chosen, which can deeply influence the future energy market towards adopting specific energy technologies. The following paper proposes an analysis of different definitions and conventions for Net Zero Energy Buildings that employ different calculation methodologies and apply different weighting factors to an Italian case study. The case study, which is called “the Leaf House”, is one of the first examples of a nearly net zero energy building in Italy. A bui…
Towards networked R&D management: the R&D approach of Sonera Corporation as an example
2004
In this paper the authors delineate the challenges of a dynamic environment to R&D management. The authors build on most recent ideas, such as the dynamic capability view of the firm, as strategic foundation for modern R&D management. Collaboration is emphasized as a meta-capability for innovation. These ideas are merged into a ‘Networked R&D Management’ approach that emphasizes internal and external collaboration networks as critical for companies operating in a dynamic business environment. The approach is illustrated with ICT industry as an example. The implementation of Networked R&D Management is reflected in the illustrative case discussion of R&D management of Sonera Corporation. 1