Search results for "Strategy"
showing 10 items of 2256 documents
Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia
2019
Accounting and auditing are often cited as key sites where business regulation has been privatized, globalized and neoliberalized. Yet, these sites have also undergone a legitimacy crisis in recent years, marked by a shift from self-regulation to increased public oversight. This paper investigates these developments by reference to the evolution of a public/private audit oversight regime (audit of the auditors) in Russia. We show how, in the early stages of post-Soviet reforms, old state-administered forms of financial oversight were replaced with market-oriented arrangements (peer reviews) offered by newly founded private professional accountancy associations as a service to their members.…
Training and Performance of a Diverse Workforce
2014
The moderating role of work contracts on the relationship between human resource management (HRM) and the self-reported performance of 1,311 permanent and 924 temporary employees across three sectors was studied using a multilevel design in 103 organizations in three European countries. The HR practice examined was training and its allocation to the different workforce groups. The relationship between training for permanent employees and performance was moderated by work contract as well as country. In the Spanish sample, the performance of temporary employees was more negatively related to training for permanent employees as compared to the Dutch and the Swedish sample. Unexpectedly, in th…
Human resource function strategic role and trade unions: exploring their impact on human resource management practices in Uruguayan firms
2014
Organizations worldwide are confronted with different contextual constraints. Jackson and Schuler [1995, ‘Understanding Human Resource Management in the Context of Organizations and their Environments,' Annual Review of Psychology, 46, 237–264], in their classical review, highlight the importance of the impact of the internal and external organizational context on human resource management (HRM) practices. This paper uses data collected through a survey of firms located in Uruguay, in a context where HR function and trade unions have gone through significant changes, to determine their impact on the adoption of different HRM practices. The authors find that organizations with an HR function…
Employees' motivational orientation and well‐being at work
2004
This study utilises a person‐oriented view to examine what kind of motivational orientations employees have, and how they contribute to their well‐being. Two separate studies were carried out. A total of 286 white‐collar workers employed in a public sector educational institution in a middle‐sized town in Central Finland participated in the first study (116 men and 170 women). All the participants filled in Little's Personal Project Analysis and burnout inventory, a work ability index, Beck's Depression and Diener's Satisfaction with life scales. Analysis of the results found four motivational orientations, work‐, self‐, hobby‐ and health‐orientations among the employees. The work‐orientati…
What you see is what you get? Measuring companies' projected employer image attributes via companies' employment webpages
2021
Information on a company's employment webpage sends signals about the employer image the company intends to project to applicants. Nonetheless, we know little about the content of recruitment signals sent via company employment webpages. This study develops a method to measure companies’ projected employer image attributes based on their employment webpages. Specifically, we analyze companies’ projected employer image attributes by applying computer‐aided text analysis (CATA) to the employment webpages of 461 Fortune 500 companies (i.e., more than 11,100 individual pages). Our results show that projected employer image attributes remain relatively stable over time. Moreover, we find relativ…
Aging as a topic in a business magazine : an opportunity or threat for management?
2018
Purpose Recently, research on aging in the work-life context from the perspective of how to manage, support and retain an aging workforce has increased among management scholars, and therefore is contributing to the current societal need to extend work careers. The purpose of this paper is to analyze the articles discussing aging in the work-life context in the Finnish business magazine Talouselämä (Economic Life) during the years 2002–2017. Design/methodology/approach A total of 81 articles were included in the analysis. They were classified into seven themes as a result of a content analysis. Three levels of discussions on aging were identified: societal, organizational and individual. T…
Conceptualización y medición del valor percibido: consensos y controversias
2019
[ES] Estudiar el concepto Valor resulta ser necesario y útil en Marketing por ser un concepto endémico para la disciplina y relevante para la profesión. Sin embargo, a pesar de décadas de investigación, la doctrina se lamenta de un cierto círculo vicioso sobre las dificultades conceptuales y de medición del Valor. Este trabajo revisa estas dificultades y las categoriza en torno a acuerdos y controversias, evidenciando sus efectos en la compleja red nomológica construida a lo largo de los años en torno al Valor. Además, explora empíricamente tres modelos causales de relaciones entre dimensiones de Valor, Satisfacción y Lealtad, testados con PLS sobre una muestra de 340 clientes de hotel. Los…
Distance and coupling: analyzing the pressures of accounting change in a city
2008
PurposeThe purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city.Design/methodology/approachInterpretive case study. Data consisted of 16 semi‐structured interviews. Analysis was based on institutional theory, particularly on “new institutional sociology” (NIS) studies.FindingsBudgeting and accounting PM became coupled into action when various intertwined (mostly institutional) pressures affecting change converged. Perceived crises were found to accelerate accounting change by deinstitutionalization, i.e. by breaking (drastically) existing routines and myths. Further, accounting rules and routines changed somewhat independently. Fur…
Análisis de los factores determinantes del uso de mensajes SMS para participar en programas de televisión
2010
[ES] El envío de mensajes cortos a programas, anuncios o concursos de televisión se ha convertido hoy en día en una fuente importante de ingresos tanto para los operadores de telefonía móvil como para las cadenas y productoras televisivas. El objetivo del presente trabajo es analizar cómo contribuye la actitud y la relación individuo-medio en que el telespectador utilice este servicio de mensajería para participar en los programas televisivos. Los resultados ponen de relieve que tanto la compatibilidad del individuo con el servicio como el entretenimiento percibido al participar en este tipo de programas y la actitud hacia el uso son factores determinantes de la utilización del servicio. [E…
Change Talk in Hospital Management Groups
2020
Recent national healthcare reforms have resulted in many changes to healthcare organizations. When social realities are enacted in social interactions, changes also occur in communication through discourses. In public hospitals, middle management groups form one important platform for change talk. This study aimed to identify and understand how change talk emerges in management group meetings. Data were collected from 10 hospital meetings, and change-related interactions were explored by analyzing sensemaking and positioning. In the data, change talk took three forms: collaboration, control and confrontation. These forms consisted of change discourses (change as a possibility, concealed cha…