Search results for "Accounting"
showing 10 items of 1961 documents
How Effective are Business Ethics/CSR Courses in Higher Education?
2016
AbstractConcern is increasing worldwide for introducing dedicated courses on business ethics and Corporate Social Responsibility (CSR) in higher education curricula. In this study, awareness of business ethics is investigated from a sample of 307 undergraduate and postgraduate management students at a Polish university. This investigation aims at assessing management students’ awareness of business ethics issues, focusing on the potential differences in such perceptions depending on previous business ethics/CSR courses taken. Surprisingly, our results do not match prior findings in the extant literature. Notably, in our sample, having taken previous courses on business ethics/CSR does not p…
Teaching the Sensitive Stuff: Does Industry Matter? Issues in Corporate Social Responsibility and Sustainability
2015
In this chapter, Teaching the sensitive stuff: Does industry matter? Issues in Corporate Social Responsibility and Sustainability, Harald Knudsen and Alessandro Frigerio discuss the relation between business behaviour and morality. It is a provocative chapter that makes important links with CSR debates. The message on the core themes of Higher Education and Sustainability lies in making students aware of how misuse of power and influence can develop within businesses. The chapter argues against a theoretical approach that assumes that the market functions equally well in all situations. Rather, experience shows that industry matters.
Universities' Reporting on SDGs: Using THE Impact Rankings to Model and Measure Their Contribution to Sustainability
2021
Higher education institutions (HEIs) have voiced growing concerns about sustainability issues since Agenda 2030 was approved, but this is not enough for societal stakeholders seeking and delivering innovation and excellence. The 17 Sustainable Development Goals (SDGs) were adopted by all UN Member States in 2015 as a universal call to action, and pose a challenge for HEIs as for the efforts made to fulfill them and knowing how to assess their performance. However, the metric management system implemented by HEIs quickly led to rankings emerging, which compare HEIs to metrics not related to the sustainability dimensions of the 17 SDGs. The main aim of the paper is to assess the level of repo…
Linked(In)g sport management education with the sport industry: A preliminary study
2021
Social media are one of the most valuable management tools used by sport managers in the fulfilment of their daily tasks. However, the studies that share and analyse the impact of educational experiences that incorporate social media into sport management education for professional purposes are scarce to date. Thus, this study presents an educational innovation piloted in a sport management course where LinkedIn—the social media most associated with the professional sphere—is introduced through an experiential learning methodology, as a driver of students’ career development and as a tool to keep up to date and interact with the sport industry. To assess the learning outcomes, a new scale w…
CHEESE HARDNESS ASSESSMENT BY EXPERTS AND UNTRAINED JUDGES
2001
Although expert assessment of food characteristics is recognized as a key step in product development, the use of consumer based measurements is sometimes recommended as an equivalent to the experts. From cognitive psychology, support of the role of perceptual learning is found in some instances, although this could not be relevant in others. To address this point performance analysis of experts and untrained panelists in cheese texture evaluation was carried out. Neither the untrained panelists nor the experts were familiar with either the scales or the kind of cheese. The same Cheddar cheese was given to 44 untrained subjects in three trials to assess hardness. The results showed that the…
2017
AbstractOccasionally, organisations are forced to adopt new practices that are inconsistent with the expectations of their stakeholders. An immediate adoption of the practices would risk the organisation’s legitimacy, but as previous research has noted, the perceptions of organisational stakeholders can be managed through symbolic actions. In this article, I examine how actors from four retail organisations symbolically legitimated the adoption of the hypermarket format within their individual contexts by means of internal professional magazines. The analysis suggests that the organisations buttressed their legitimacy by reversing Meyer and Rowan’s idea of loose coupling – adopting the new …
2017
We analyze historical and longitudinal research focusing on industry decline. Our analysis suggests that the literature’s general reliance on a few meta-theoretical arguments has important conseque...
Auditors versus third parties and others: the unusual case of the Spanish audit liability “crisis”
2000
This paper challenges the increasingly accepted position that, internationally, the audit profession is facing a major liability crisis. Its analysis of auditing developments in Spain since the late 1980s reveals an audit liability “crisis” which is more the result of the profession’s campaign to align itself with legal regimes abroad rather than a direct consequence of major legal settlements in favour of third parties. The Spanish experience is made particularly interesting by the dramatic change in the auditing profession’s stance - clearly rejecting responsibilities and legal traditions that it had willingly accepted just over a decade ago (when auditing was established in statute). A …
Changing definitions of Asia
2012
The meaning of Asia has changed drastically during the millennia the concept has been in use. Its usage was established in Greek literature 2,500 years ago as a geographic reference to lands inhabited by the Greeks at the Eastern side of the Aegean Sea. Over the ensuing centuries, Asia’s Western boundary was extended to the rivers Don in the North and Nile in the South. At that time, it hardly contained any definite political or civilisational meanings. These were added to the concept in 1730 in a kind of Swedish–Russian cooperation when the Urals were redefined to form the boundary between Europe and Asia, the former starting to represent progress, and the latter its opposite. This situati…
Who wants to live forever: exploring 30 years of research on business longevity
2015
This article presents a systematic review of the existing literature on business longevity by conducting a bibliometric analysis of 142 papers published in the leading business history and management journals during the last three decades. The results show similarities (e.g. in explanatory models) and differences (e.g. in citation patterns, theories, and methods) between the disciplines, thus indicating that the literature is partially segmented into separate domains that prevent business longevity research from representing a truly unified field of study.