Search results for "Information Systems"
showing 10 items of 1926 documents
Interlingual translation of the International Financial Reporting Standards as institutional work
2017
The International Financial Reporting Standards (IFRS) have been widely adopted well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a primary object of investigation, this article analyses the way in which the standards are translated into another language. Drawing on interviews with translators and translation review committee members and on an analysis of archival materials, it provides an empirically grounded understanding of practical problems of linguistic equivalence, and the institutional work required to maintain the IFRS as a global, translingual institution. Accordingly, the article highlights the constructed and negotiated nature of the lingui…
CEGUERA AL PATROCINADOR: APLICACIÓN A CARTELES DE EVENTOS DEPORTIVOS
2018
Advertising posters in sports sponsorship are versatile marketing tools with significant media impact and high visibility. However, the academic literature on the impact of advertising posters in this field is scarce. The purpose of this research is to measure the spontaneous recall of and attention toward business brands sponsoring sports events while assessing their location and congruence level. The sample was segmented according to gender. The experiment involved 12 stimuli related to three sporting disciplines corroborating the issue of media blindness with respect to advertising posters. Consistent with the placement theory, we found that the position of the sponsoring brand affecte…
Análise de divulgação de risco no Relatório Anual de Governança corporativa utilizando fuzzy-set qualitative comparative analysis
2016
ABSTRACT This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report. Additionally, we explore whether those recipes have changed during the financial crisis. With a sample of 271 Spanish listed companies, we applied fuzzy-set qualitative comparative analysis to a database of financial and non-financial data. We report that Board of Directors independence, size, level of activity and gender diversity, CEO duality, Audit Committee independence, being audited by the Big Four auditing firms and the presence of institutional investors are associated with high risk disclosure. The…
EMPRESA FAMILIAR, EQUIPOS DIRECTIVOS, DIVERSIDAD Y AMBIDIESTRÍA EN LAS PYMES
2015
RESUMEN El objetivo de este trabajo es analizar el papel del carácter familiar en la ambidiestría de las pequeñas y medianas empresas (PyMEs). Proponemos que las capacidades asociadas al carácter familiar de la empresa y a las características demográficas de sus élites directivas, específicamente su diversidad, afectan a los procesos de toma de decisiones. Dichas características facilitan la percepción de los cambios en el entorno y la respuesta ante ellos con alternativas que, implicando conflictos o tensiones, permiten aprovechar dichos cambios y, además, promueven la habilidad de reconfigurar los recursos para conseguirlo. En una muestra de 132 PyMEs demostramos que la ambidiestría se ve…
Como gerentes de nível médio contribuem para o processo de formação de estratégia: conexão entre processos estratégicos e práticas estratégicas
2010
The role of middle management is essential when managing integrative and emergent strategy formation processes. We stand out the importance of its role connecting micro and macro organizational level offering a very important contribution when examining the strategy-as-practice perspective and integrative strategy formation process. The main goal of this research is to analyse the relationship between the integrative strategy formation process and the roles of middle management under the strategy-as-practice perspective. To check it out we adopted a qualitative methodology droving a case analysis in a Spanish University. Data was collected by means of personal interviews with members of dif…
From the blogosphere into the parliament: The role of digital technologies in organizing social movements
2019
Abstract In this paper, we present a process model exploring the roles played by digital technologies (DTs) in the organization of collective action (CA) of social movements (SMs) at different points in their lifecycles. The process model, which is based on an exploratory case study of the Italian Five Star Movement, relates the environmental conditions to the working logic, structure and use of DTs at three different stages of the SMs. We explain how these choices are adopted at each stage to address internal and environmental challenges and how they create further challenges to be addressed to pass to the next stage. We further explore the dynamics between the logic of connective and coll…
Investigating the impacts of team type and design on virtual team processes
2017
While much is known about virtual team processes and outcomes, the literature relies on a variety of team configurations and types (including student versus organizational samples, short-term versus long-term teams, functional versus project-based teams, and teams with various task types) yet has not systematically examined how these differences impact team processes. This is important because much of the virtual teams research has been based on student samples, which are easier to access and control, with the implicit assumption that the findings from student samples will generalize to organizational virtual teams. This manuscript reviews the last 15 years of research on virtual teams and …
Balancing on a tightrope: Managing the boundaries of a firm-sponsored OSS community and its impact on innovation and absorptive capacity
2014
Realizing the innovation potential of OSS communities, firms now create or sponsor their own open source software (OSS) communities, generally as part of an open innovation strategy. However, maximizing the innovation capability of a sponsored OSS community is a challenging task since firms cannot rely on traditional hierarchical authority to control community members. Furthermore, a firm's efforts to manage its sponsored community may also impact the firm's absorptive capacity, or its ability to effectively absorb and leverage the valuable knowledge created by the community. Thus, the purpose of this article is to investigate two research questions: 1) How does the boundary management of a…
The concept of genre within the critical approach to information systems development
2001
Abstract Jurgen Habermas' Critical Social Theory is regarded as a potential approach to information systems development (hereinafter referred to as the critical approach). However, the theoretical promise of this approach has not yet been operationalized in practice. This paper discusses the potential of the genre theory of organizational communication as a conceptual basis for doing so, using two studies that applied genre concepts to analyses and debates on document management. In particular, the paper illustrates the capability of genre concepts in responding to pleas for three types of rationality — communicative, emancipatory, and formal — considered fundamental to any method of inform…
The combined use of quality management programs and work teams
2006
PurposeThe main goal of the work presented here is the study and comparative analysis of the changes that take place in the structure of organizations when managers decide to establish work teams in the context of quality management. It can be observed that team characteristics change and adapt to evolving management programs.Design/methodology/approachThe authors selected a qualitative research method, in particular the case study methodology. The comparative analysis of organizational changes was analyzed in three different business units that had implanted advanced quality management programs using work teams.FindingsThere is a relationship between the quality management approach and the…