Search results for "Parent company"

showing 3 items of 3 documents

ERP Systems in Multinational Enterprises: A literature Review of Post-implementation Challenges

2018

Abstract This paper reports on a literature review focusing on challenges during post-implementation of enterprise resource planning (ERP) systems in a multinational context. Through an extensive literature search across multiple databases, we identified 20 articles which address issues in this context. Global demands prove to be a key challenge and source of conflict between parent and subsidiary companies: frequently, parent companies seek control through standardized solutions, while local subsidiaries aim to sustain local processes and routines. The primary focus is to shed light on these contradictive objectives unfolding in this context and identify research areas that need more atten…

Knowledge managementbusiness.industryPost implementationComputer science05 social sciencesSubsidiaryControl (management)Context (language use)02 engineering and technologyMultinational corporation0502 economics and business0202 electrical engineering electronic engineering information engineeringGeneral Earth and Planetary Sciences020201 artificial intelligence & image processingParent companybusinessEnterprise resource planning050203 business & managementGeneral Environmental Science
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The expatriate’s family as a stakeholder of the firm : a responsibility viewpoint

2016

In this paper we argue for the recognition of the expatriate’s family as a stakeholder of the firm during the expatriation. We demonstrate why the expatriate’s family can be regarded as a stakeholder of the parent company and what kind of a stakeholder the family is. Additionally, we argue that the parent company needs to develop and apply a holistic well-being orientation to show stakeholder responsibility in the international assignment (IA) arena. We apply the theory of stakeholder salience to the IA relationship because it provides a theoretical framework for integrating the family into the expatriation process. Yet this theory does not necessarily provide a framework for assessing the …

perhe (ilmiöt)Organizational Behavior and Human Resource ManagementfamilyStakeholder salienceProcess (engineering)ExpatriateStrategy and Managementhyvinvointiwork-life relationshipManagement of Technology and Innovation0502 economics and businessStakeholder analysiscapabilitiesSociologyBusiness and International Managementsidosryhmätstakeholderta512perheet (ryhmät)corporate social responsibilitytyöelämän suhteetexpatriationbusiness.industryinternational assignment05 social sciences050209 industrial relationsStakeholderPublic relationsyrityksetsosiaalinen vastuuekspatriaatitIndustrial relationsWell-beingCorporate social responsibilityParent companybusiness050203 business & management
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IFRS adoption and audit and non-audit fees: empirical evidence from Spanish listed companies

2015

We analyse trends in inflation-adjusted audit and non-audit fees from 2003 to 2009 with the aim of identifying the impact of International Financial Reporting Standards (IFRS) in Spain, where (a) the shift from national to international accounting standards represented major changes and (b) the implementation process was conducted in 2005 for group accounts of listed companies and 2008 for the individual accounts. To that end, we build a well-tested audit and non-audit fee model based on 2003 and compare the actual with the predicted values had the accounting reforms not taken place. We report unexpected higher audit fees for the group accounts model in the years 2004, 2005 and 2006. A plau…

Economics and EconometricsActuarial sciencebusiness.industryInternational accountingAudit evidenceAccountingAuditInternational Financial Reporting StandardsJoint audithealth services administrationAccountingParent companyBusinessEmpirical evidenceFinanceSpanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
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