Search results for "ORGANIZATIONAL BEHAVIOR AND HUMAN RESOURCE MANAGEMENT"
showing 10 items of 727 documents
Who makes partner in Big 4 audit firms? – Evidence from Germany
2021
Abstract This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative research, we conduct the first large scale study using archival data to examine the incremental importance of different individual auditor characteristics for making partner. For our analyses, we collect information on German auditors from a business-oriented social network site. We conduct a longitudinal analysis for a cohort of Big 4 senior managers and directors to identify determinants of making partner. We find that economic capital, social capital, and institutionalized cultural capital matter for making partner. Further, we find that female and foreign auditors are less likely to be…
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…
The effects of organizational and individual factors on occupational accidents
2002
This study examined the relationships between individual psychological, work environment and organizational variables and occupational accidents using structural equation modelling with latent variables. A series of nested explicative models of the relationships between these variables was derived. Data were collected from a wide range of industrial sectors in the Valencia region of Spain using structured interviews. In total, 525 valid questionnaires were completed and these formed the basis for the subsequent analyses. Analysis showed that the model in the series that proposed relationships between all the latent variables provided the best representation of the data. This supported the b…
Las experiencias insatisfactorias en restaurantes y el boca-oído negativo
2013
ResumenLos consumidores insatisfechos tienden a contar más sus experiencias que los satisfechos, por lo que los comentarios boca-oído negativos se difunden más que los positivos. Además, los clientes insatisfechos se comportan de forma heterogénea en función de diferentes factores relativos a su experiencia. En este contexto, este trabajo aborda el estudio de las comunicaciones negativas, en su vertiente conductual y actitudinal, desde el enfoque de la segmentación. El objetivo es conocer la relación entre el boca-oído negativo y el nivel de insatisfacción, las emociones, la experiencia previa del consumidor, sus respuestas de queja y de conducta de cambio, y su perfil sociodemográfico. Ana…
Role of cooperation in the relationship between business internationalisation and international success
2012
Firms’ export success has been a recurrent research topic in the last two decades. The explanatory variables and the models linking them have changed over time, adapting to the reality of the world. This paper is based on the idea that the process of internationalisation has a direct influence on a firm’s export success. It also considers that the variable cooperation with agencies involved in the marketing process has a direct impact on firm export performance and that this determinant factor has not been analysed previously. We develop a model that, as well as taking into account traditional explanatory variables, considers the process of internationalisation and cooperation as a basis fo…
Community Relationships and the Practice of Public Relations in Higher Education
2007
In 2004 the Finnish Universities Act was amended to include a third strand as an essential part of research and teaching. This paper focuses on relationship building to explore whether this approach would be helpful in developing university–community relationships and educational public relations. By means of a dialogic community relations model the paper suggests that different forms of social interaction and communication strategies are needed in relationship‐building, maintenance and enhancement; but, when aiming at collaborative community relationships, priority should be given to the development of the two dialogic strategies.