Search results for "Institution"

Path-dependencies, constrained transformations and dynamic agency. An accounting case study informed by both ANT and NIS

2013

Purpose – The purpose of this paper is to discuss the compatibility of actor network theory (ANT) and new institutional sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study. Findings – The Finnish case city experienced several path-dependent changes concerning performance measurement (PM), financial reporting and the adoption of enterprise resource planning system (ERP). New tools such as the ERP have a potential to transform the actors and to change the agency of the actors. Furthermore, the concepts drawing on both ANT and NIS can together enrich analyses of accounting changes. Research limitations/implications – …

Firms’ distance to the European productivity frontier

2022

AbstractIn this article we explore the factors contributing to reduce the distance of laggard firms to the European frontier, focusing on institutional factors. To characterize Total Factor Productivity frontier firms within industries for the European Union we use firm level data from AMADEUS for the period 2003–2014. Our findings provide evidence on the importance of governance quality and easiness in getting credit in explaining the distance of laggard firms to the European productivity frontier. We also find that other factors at the country level -tertiary education, R&D stock, and trade openness- and at the firm level -size, age, and capital-intensity- influence the distance of la…

Development and functioning of fiscal frameworks in the Central and Eastern European countries

2005

Transparency in Spanish credit institutions

2012

Codes of conduct have become perhaps the most frequently used tool in the management of corporate social responsibility. This research aims to determine the wa y in which Credit Institutions perceive tr ansparency and to see how this influ- ences the application of codes of ethics. The fieldwork was conducted by means of a survey that was answered by 57 Spanish Credit Institutions. The code of ethics has high significance and good positive correlation when reporting on the delivery of products and services , using criteria of social responsibility

Situational factors shape moral judgements in the trolley dilemma in Eastern, Southern and Western countries in a culturally diverse sample

2022

The study of moral judgements often centres on moral dilemmas in which options consistent with deontological perspectives (that is, emphasizing rules, individual rights and duties) are in conflict with options consistent with utilitarian judgements (that is, following the greater good based on consequences). Greene et al. (2009) showed that psychological and situational factors (for example, the intent of the agent or the presence of physical contact between the agent and the victim) can play an important role in moral dilemma judgements (for example, the trolley problem). Our knowledge is limited concerning both the universality of these effects outside the United States and the impact of …

Exploring the Relationship Between Trust and Business Start-Ups in 52 Countries Over 16 Years

2021

A well-functioning social network involves attributes such as honesty, benevolence, fairness and confidence. When this network – trust - has formed, participants can count on reliable and consistent economic transactions. This has the effect of higher level of co-operation, but also co-dependence. Strong social networks, as measured in this study by the degree of interpersonal trust and trust in institutions, are foundational elements for societies wishing to progress to new higher levels of entrepreneurship and development. In a pooled OLS of up to 52 countries and 16 years, this study estimates how changes in interpersonal trust and trust in institutions affect new business creation. The …

Työeläkevakuutusyhtiön yhteiskuntavastuullinen osakesijoittaminen : institutionalistinen näkökulma työeläkeyhtiöiden sijoitustoiminnan legitimiteetti…

2006

Posted work and deterritorialization in the European Union: a study of the German construction and meat industry

2015

Mobiliteit en burgerschaprechten binnen de Europese Unie beïnvloeden de levens van miljoenen mensen in de EU op een positieve manier. In Posted Work and Deterritorialization in the European Union betoogt Ines Wagner echter dat de dynamiek van intra-Europese arbeidsmigratie ook een hypermobiele onderklasse van arbeiders in precaire, slecht betaald werk creëert. Dit komt voornamelijk doordat tewerkstellingsstructuren transnationaliseren, terwijl beleidsinstrumenten en kiesdistricten territoriaal geregeld blijven. Wagner’s conclusies zijn gebaseerd op kwalitatief onderzoek naar detachering in de Duitse politieke economie. Gedetacheerde werknemers zijn arbeidsmigranten die door hun werkgever ti…

‘Integration is not a one-way process’ : students negotiating meanings of integration and internationalization at home (IaH) in Finnish higher educat…

2023

Internationalization at home (IaH) policies in higher education institutions (HEIs) are rarely negotiated with and by students. Therefore, students’ takes on such policies could be missed opportunities for HEIs. This qualitative study investigates international and local students’ negotiations and meaning-making of integration and IaH as stated by institutional policies. The data consist of online forum entries and reports from small group discussions between 40 students in English medium master’s programs in Finland (Europe). The key concepts of ideology and imaginary serve as entries into data analysis, which consists of enunciative discourse analysis. The findings indicate a perceived hi…

American institutionalism at Chicago: A documentary note

2012

This note provides new evidence concerning American institutionalism at Chicago during the 1920s and 1930s. © 2012 Copyright Taylor and Francis Group, LLC.