bluuebunny/crossref_metadata_2025 huggingface dataset:
The Crises of Representation in Knowledge‐Based Societies: Why is accounting a social service?
Authors: Mraović Branka
Published: February 2008

The basic characteristic of knowledge‐based societies is that society organised according to simulations, codes and models replaces production as society's organising principle. Electronically operated global capitalism is structured with the help of information networks in a timeless space of financial flows. Money has become totally independent of production, escaping into the networks of high‐order electronic interactions. The ideas in this article come on the one hand from the Foucaultian poststructuralist and the Baudrillarian postmodernist perspective, and on the other hand they are based on a crietical accounting that belongs to Anglo‐Saxon critical thinking. In the centre of the analysis lies a provocative thesis that was advanced by N. Macintosh in his book Accounting, Accountants and Accountability (2002), that today's financial markets operate detached from reality in hyperreality, and there does not exist anything stable to support the financial economy in the «order of simulacrum». Consequently, vital accounting information no longer refers to real referents, which means that we live in the world of free floating signs. In «the simulation era of today's world», accounting, just like all other areas of knowledge, is faced with a crisis of representation. By introducing the poststructuralist perspective in the accounting area, critical accounting has opened up a debate on the presentation of accounting data, use of language and control of accounting discourse. Consequently, accountancy may be seen as a fundamentally social service which is especially evident in the situations when the private and public interests are opposed.
Decentralisation, Responsibility and Ethical Dilemmas
Authors: Minkes J.P. , Minkes A.L.
Published: February 2008

This outline paper stems from the shared interest of a criminologist and a scholar in business organisation in the problem of responsibility in the large and complex modern corporation. For the criminologist, this has a particular significance in the context of corporate crime; for the student of management, it opens up questions of decision making and control. For both, it raises considerations of business ethics as well as the function of law in regulating business practice. In particular, there is the central question of how an organisation can,per se, be held criminally liable, without the present requirement in English law, of identifying a ‘controlling mind’ Within it.
Towards bridging the digital divide for all‐round socio‐economic development in India of the 21st century
Authors: Buam Deborah L.
Published: February 2008

The idea of connecting rural India to the world has captured the imagination of journalists, scholars, non‐governmental organizations, digital pioneers, and the corporate sectors. The revolution in information technology (IT) has transformed the world into a global society in a short time. To promote IT industry, the Indian Government established a Working Group on Information Technology for the Masses. If any technology can create new opportunities to bridge the gap between haves and have nots in society in the present times, it is IT says the background report of this Working Group on Information Technology for the Masses. In no country is the debate between the optimists and the pessimists more relevant than in India, where new centers of information technology are creating wealth and integrating some sectors into the global economy, while millions remain marginalized and deprived of the most basic human needs. On the other side of the digital divide are the 45 percent of the population who cannot read or write (57 percent of the female population), the 44 percent who survive on less than $1 per day, and those who live in the 370,000 villages that do not have telephone connections. Noting the irony of such sharp contrasts, the former President of India, Narayan lamented in a speech on the eve of the country's fiftieth anniversary as a republic that India has one of the world's largest reservoirs of trained technical personnel but also one of the world's largest number of illiterates, the largest number of people below the poverty line, and the largest number of children suffering from malnutrition. The fact remains that no developing country has benefited more from the digital revolution than India, and in no country is the digital divide wider or deeper. In the words of Bill Gates in which recently he pointed out, what good a computer is for someone who survives on 1$ per day, whose main concern is the next meal. It is a fact that in India the impact of information technology has not reached every sphere of activity or every individual yet India has made a good deal of contribution in this field and has risen to considerable eminence in the world. Information Technology has created a new and dynamic economic sector, generating significant employment and wealth. It is therefore necessary to see how we can bridge this divide that is shaping between the digitally rich and the digitally poor nations, institutions and individuals. The essential nature of the development process is the progressive development of social organizations and institutions that harness and direct the society's energies and material resources for higher levels of accomplishment.
Are the Organizations Prepared for a Real Efficacy of the Socail and Collective Development? A Critical Reflexion in a Latin American Context
Authors: Davila Gomez Ana Maria , Nascimento Santos Jair
Published: February 2008

In the context of the present, most organizations are developing towards a so‐called efficacy proposed by a world of economic and scientific predominance. As a consequence, organizations have become the target of insignificant actions by human beings, reducing the individuals to automatons. It is necessary to rescue the real nature of organizations and to make changes inside them, in order to attend to the individual diversity and the needs of the community. Thus, only a reflexive and critical look at the articulation of tangible things may help us. Certainly, those are the intentions of our paper, when we propose actions to reach a relation between the individuals and the organizations, using elements extracted from theoretical currents whose authors analyze those subjects as recurrent ones (structuralism, critical theory and post‐modernism). Initially, the paper makes a reflection on the nature of current organizational reality and the theoretical basis often present nowadays. Hereby, we present some propositions and put in question our responsibility as students, professors, researchers and managers, for having in our hands the power to decide if we want continuity or change. Finally, we propose some methodological guidelines for research oriented to elucidate the reality of the reflections afore mentioned. Hence, we argue the need to conduct critical‐action research, by illustrating and questioning the social responsibility of one type of Latin‐American company, petroleum companies, for which we show the social‐environmental impacts of their strategic decisions. Our critical reflections and propositions come from two sources: one is our biographical experience from almost twelve years in Latin‐American countries, either as managers or professors, and the second one is some results of our current research interest regarding social responsibility in the themes of equity and organizational objectives.
Community Based And Distance Learning : Some Perspectives
Authors: Guha A.S.
Published: February 2008

Distance education techniques perceived holistically can and should be applied to literacy campaigns. In fact when we pose the question: ‘who is the distant learner’ the illiterates, semi‐literates and neo‐literates form tangible target groups. The first generation of distance education which organised and sustained the print media has been used very effectively for literacy measures in the form of primers, practicing writing/ numeracy skills etc. In fact the learning material prepared for literacy purposes is an indicator of Distance Education Methodology, as the print material which is the basic medium of instruction in Distance Education, is used for learners to be literates and neotiterates.
‘Radiomarathon’ in the Guinness World of Records: A tool for building a strong corporate reputation through corporate social responsibility
Authors: Papasolomou Doukakis Ioanna
Published: February 2008

Is it in corporations' long‐term interests to exceed their social and environmental obligations and deliver a superior ethical performance? This is one of the key questions raised in the debate launched by the European Commission's green paper last year regarding the concept of corporate social responsibility (CSR). It is clear that the commercial world must rise to the challenge of building the confidence and trust demanded by stakeholders worldwide. There is a broad consensus on the need for businesses to take the social, economic, and environmental impact of their actions — the ‘triple bottom line’ — into account. Businesses are an integral part of the society (local and international) and they have to consider the impact their behaviour has on it. Many businesses highlight the links between CSR and their wider sustainable development agenda. Corporate reputation or image depends on how the company conducts or is perceived as conducting its business. Today the ability to build a sustainable corporate reputation is more important than ever before as stakeholders are more educated, more knowledgeable, and more demanding. The Cyprus Popular Bank, the second largest banking organisation in Cyprus, has developed and launched ‘Radiomarathon’ in support of children with special needs, which has won a place in the Guinness World of Records as the most successful charitable event in the world on the basis of per capita contribution, and was chosen among the top five charity events worldwide by the Chartered Institute of Bankers for 2003. Radiomarathon has been used in order to build a strong corporate identity and corporate reputation: “With the Radiomarathon we have hit a vein of gold…our corporate reputation is stronger than ever before! In such a turbulent climate, a positive corporate reputation can play a vital role in ensuring that the organisation is on a solid footing. ” (Yiannos Pissourios, Cyprus Popular Bank). The bank realised the importance and need for corporate social responsibility in their efforts to build a good corporate reputation and achieve competitive differentiation.
Employee as Corporate Governance Stakeholder in South Africa
Authors: Vettori Stella
Published: February 2008

“The 19th century saw the foundations being laid for modern corporations: this was the century of the entrepreneur. The 20th century became the century of management: the phenomenal growth of management theories, management consultants and management teaching (and management gurus) all reflected this pre‐occupation. As the focus swings to the legitimacy and the effectiveness of the wielding power over corporate entities worldwide, the 21st century promises to be the century of governance.” This is a reflection and manifestation of how the world of work has changed over the last three centuries. The entrepreneur of the 19th century usually owned his business. The business was usually small and the employer was also the individual who owned the business. Because there were only a few employees the relationship between employer and employee was usually a personal relationship. As the era of Fordism emerged in the 20th century, the economies of scale dictated that in order for an enterprise to survive it had to be large (ie many employees) and production was dictated by post‐war Keynesian economic policies. In order to exercise control over these many employees, they had to be arranged into a hierarchy beginning at the bottom with unskilled labourers going up through a number of levels of supervisors and eventually management. Management was also divided into various levels in a hierarchical structure, beginning at lower management, going through to middle management and eventually reaching top management. This hierarchical structure resembling an army was typical of the large corporations of the 20th century. With such large enterprises, a natural consequence was the fact that the relationship between the employer (now usually a company and not an individual) was no longer a personal relationship. In the 20th century employee interests in the industrialized economies were generally protected by trade unions and collective bargaining. Collective bargaining regulated employer‐employee relations, institutionalized conflict and protected employees from “arbitrary management action”. The need to remain competitive in the global economy has resulted in a quest for flexibility. The result is inter alia flatter management structures, an ever‐increasing number of “atypical employees”, decentralization of collective bargaining, the individualization of the employer employee relationship and a general world‐wide decline in union membership and power. Given these facts it becomes necessary to look to alternate means to protect the employee against employer abuse of power in a relationship where the balance of power between the parties is inherently uneven. The possibility of corporate governance and acceptance of the stakeholder theory as a protector of employee interests is explored in this article.
Corporate Environmental Strategy: A Perspective & a Theoretical Framework
Authors: Agarwala Tanuja
Published: February 2008

Recent times are witness to the business — environment debate becoming more frequent and also tempered with a greater sense of urgency. The present article begins by examining the business—environment interdependence and reasons for corporate environmentalism. Since environmental challenges can significantly alter the competitive context of organisations, they demand a strategic response from firms. The basic premise of the article is to present an analytical review of existing literature on Corporate Environmental Strategy (CES) in order to understand the range of environmental strategies available to organisations, examine the factors that influence the choice of a firm's green strategies and, advocate the outcomes of a well‐designed CES. Based on the review, the article goes on to suggest a theoretical framework for CES. The framework provides a useful representation of relationships between the dominant paradigm of the firm, factors influencing CES, the CES itself and its outcomes for the organization. It is hoped that the suggested relationships will help set an agenda for empirical research and also help firms in developing a competitive Environmental Strategy.
No accounting for a Silent Spring: the discouragement of organic agriculture
Authors: Tunca Caliyurt Kiymet
Published: February 2008

Across the European Community the demand for organically produced agricultural produce of all kinds (corn, fruit, vegetables etc) continues to rise at an exponential rate and the supply of locally produced organic products, although increasing slowly, is considerably less. Consequently organic produce is imported from around the world in order to satisfy demand; the average journey from farm to consumer of organic produce is 4,000 kilometres, with associated pollution effects of transportation. At the same time the European Commission openly espouses the free market philosophy which supposedly matches supply with demand while continuing to maintain its controversial Common Agricultural Policy (CAP) which is supposedly designed to support local farmers in producing the products demanded by local consumers, with the cost being incurred by those consumers in the form of higher prices. EC policy would therefore seem designed to promote locally grown organic produce but this is not happening; instead chemically based agriculture continues to predominate. The purpose of this paper is to examine the reasons for this through a review and critique of the European regulations concerning the support of farming. In doing so we argue that there are both intended and unintended consequences of the application of CAP throughout the EC and that one of the unintended consequences is that Rachel Carson's Silent Spring is increasingly becoming the norm across Europe. In considering the causes of this we argue that one major cause is predicated in accounting and its persistent failure to adequately account for externalities.
The Environmental Sensibility of Municipalities in Thrace Region
Authors: Demiral Berkan
Published: February 2008

After the rapid industrialization and urbanization in the 20th century environmental problems became important. As the problem grew to fatal levels in developed countries like in England (London), first important legal dispositions came together and the polluter industries in western countries were taken to developing countries.
Rules of the Game
Authors: Ann Sue
Published: February 2008

Socially responsible behaviour is increasingly demanded of both individuals and organisations as ever more information on the negative side‐effects of economic activity emerges. The two main areas of concern are sustainability (environment) and social justice (accountability). Monitoring and influencing the behaviour or organisations and their managers requires access to sufficient, high‐quality information. Quality of information can be summed up in the degree of transparency it has, from clear to opaque. Accountancy is the profession most involved in the production of financial information. Information technology has had a profound effect on the accountancy profession and on the rules which determine how financial information is produced. The rules are already highly complex but they would need to be changed further to address the concerns of sustainability and social justice. Unless these concerns are addressed Socially Responsible Capitalism will elude us, with potentially disastrous consequences for us all. Even if the accountancy rules are expanded successfully, it will still be essential that individuals educate themselves so that they can successfully challenge organisations about their behaviour, and influence them to behave responsibly.
Is it true that social responsibility studies can cause an assimilation problem, and why?
Authors: Seminur Topal R.
Published: February 2008

There are a variety of definitions of CSR and no overall agreement. Johnson's (2003) definition is: “CSR is concerned with treating the stakeholders of the firm ethically or in a responsible manner”. ‘Ethically or responsible’ means treating stakeholders in a manner deemed acceptable in civilized societies. Social responsibility includes economic responsibility. Stakeholders exist both within a firm and outside. The natural environment is a stakeholder. The wider aim of social responsibility is to create ever higher standards of living, while preserving the profitability of the corporation, for people both within and outside the corporation. CSR therefore means the ethical behaviour of a business towards its constituencies or stakeholders. Nevertheless, there are a wide variety of concepts and definitions associated with the term “Corporate Social Responsibility (CSR)”, but no general agreement of terms .
Editorial
Authors: Crowther David
Published: February 2008

The range of topics covered in this issue remains as wide as in previous issues, continuing to demonstrate the diversity of the field and the extent of interest there is in social responsibility. A lot of the papers in the issue stem from the 4th International Conference on Corporate Social Responsibility which was held in London, UK during September 2005. As I write the 5th conference is about to take place in Edirne, Turkey and will be over before this issue of the journal is published. It will be apparent however, just as in previous issues, that the same richness and variety of contributions which is a feature of the conferences is present in the journal. A glance at the list of contents and their contributors will confirm this. This is one of the strengths of this journal that it attempts to — and largely succeeds — in bringing together people from a wide range of backgrounds, both disciplinary and geographically to engage in discourse about social responsibility. It is only through this discourse that we can attempt agreement and a basis for moving forward to effect change — something that all contributors are looking to achieve.
Governance Reform And The Changes In Legislation On Corporate Control In China
Authors: Jiang Lan
Published: February 2008

Following China entered the World Trade Organisation in November 2001, attention has been paid worldwide to the current Chinese legal system, political policies, and the development of economic reform. Recent debates on corporate governance in China have become a global topic of interest. The corporate governance reform is now the centre of the enterprise reform. This paper evaluates the development of corporate governance reform in China and identifies its changes in legislation on corporate control. This paper provides evidence to show that China has been making significant progress in the development of corporate governance reform. It concludes that China has established a fundamental legal framework for corporate governance. The changes in regulations on corporate control indicate that the development of a more sophisticated corporate governance system is under way. However, corporate governance reform in China is still at an early stage of development. The existing problems are still significant. Laws and legal institutions have experienced difficulties keeping up with the changes that have been taking place in China. The rights of selecting management of state‐owned enterprise still remain in the hands of the state. The reform of the banking system lags behind the development of the market economy and state‐owned banks are still under government's control. The paper argues that in Chinese context as far as the rights of selecting management remain in state's hand, the independent board of directors will have less power to achieve the goals in corporate control. Thus the agency problems will not be solved, and it is very difficult to excise and protect minority shareholders' interest. In today's Chinese market the corporate governance cannot provide the protection of minority investors' interests. This paper also argues that it is very dangerous for individual investors to invest in the Chinese market and they have to bear higher risks. This paper suggests that increasing the Sophistication of the corporate governance system of both internal and external control is the key for the Chinese market. This is because the Chinese context is very complicated. There are so many regulations and laws applied in business practice. Different companies and enterprises apply different laws. This paper points out when a national corporate governance system is established it should serve the whole economic market. Thus the further reform of state‐owned enterprises and also the banking system should take place so that China can build up a real economic market structure according to international regulations. This paper also suggests that in the long‐term, building up a cultural background for applying corporate governance system is very important in Chinese society. Improving the culture in the social environment could help to improve the corporate governance in business practices.
ICT and Distance Education : Critiquing Modes And ‘Limitations’
Authors: Guha Ananya S
Published: February 2008

Technology enables people to enhance the quality of lives, it undeniably improves the standards of living, and it calls for better, speedier and effective communication. Technology can be used for educational purposes, and educational technology calls for an extension of the stereotypical classroom situation, leading to peer group interaction and emphasises on interactivity between teacher and taught; rather than on one way pedagogy and the teacher centred lay out of education. A Master's Programme Initiative in Educational Transformation in New Zealand integrated a computer management system, WebCT into a learner centred interactive community of K‐12 practicing teachers. The learner centred community model was advocated by Weimer, (2002). The initiative was to further dialogue among teachers for better training and upgradation of professional skills. This was a means to reflective practice so that teachers retrospect and introspect on their pedagogical skills. Training, education and the workplace have become significant matrixes of the educational ‘scenario’ in today's corporate world where learners are stakeholders. On line learning provides for teaching/learning which is dialogic. It creates an ambience for effecting space for dialogue and the enhancement of a dynamic learning community. Dabbagh and Bannan Ritland (2005) posit that learning is internet and Web based enabled. Web based technologies thus further the cause of interactive learning in a manner of ‘knowledge construction’. Dialogue is a ‘change agent’ changing us and the context (Wink 2000). For Dewey(1916) knowledge construction is a social process.
Leaders or Followers?
Authors: Bruce Elizabeth
Published: February 2008

The provision of social and environmental information has been at the discretion of the company and its directors. The complaint has been that this gives the company and its directors the ability to select and manipulate the information to the detriment of the user. The paper will attempt to look at the extent to which the freedom of directors to disclose, or not disclose information is limited by the pressure of user groups, market forces and assurance
The Irish Carbon Tax: A Lost Opportunity?
Authors: Stapleton Margery , Lenihan Helena , Killian Sheila , O'Sullivan Breda , Business Kemmy
Published: February 2008

Under the Kyoto Protocol Ireland is committed to ensuring that its greenhouse gas emission levels are at or below 113 per cent of 1990 levels for the years 2008–2012. Irish emissions have already exceeded this limit by approximately 10 to 15 per cent and must be reduced if the Kyoto Protocol targets are to be met. In this context, and drawing on relevant theory and research, this paper discusses the rationale for, and the potential impact of, government intervention in the market for carbon dioxide (CO2) emissions. The use of a Carbon Tax as a policy tool in reducing CO2 emissions is examined from both economic and taxation perspectives. Particular attention is paid to the Irish National Climate Change Strategy formulated in 2000 and the consultation process on implementing a Carbon Tax initiated by the Department of Finance in 2003. In September 2004 the Irish Government decided not to implement the proposed Carbon Tax. Submissions from interested parties on the carbon tax consultation process are reviewed against the rationale for implementation of such a tax. The body of evidence presented in this paper supports the implementation of a Carbon Tax—suggesting that the decision not to implement such a tax may have been a lost opportunity. The paper argues that a well‐designed Carbon Tax for Ireland, a simple levy on a close proxy for emissions, would be effective in influencing taxpayer behaviour bringing about a reduction in Ireland's CO2 emissions and supporting the polluter pays principle. In the absence of a carbon tax Ireland's Kyoto target is unlikely to be met and the consequent financial penalties will fall on all taxpayers. The paper concludes that the Irish Government should revisit this decision.
“It was horrid, very very horrid”: a student perspective on coming to an inner‐city university in the UK
Authors: Holley Debbie , Sinfield Sandra , Burns Tom
Published: February 2008

In the United Kingdom Higher Education is propelled by Government policy and monitored by university recruitment, retention and teaching and learning strategies — and yet when (international) students arrive at these publicly funded and accountable institutions the results can be “horrid, very very horrid”. Exploring the relationship between Government influence and corporate behaviour within the Higher Educational (HE) context of the United Kingdom (UK), this paper provides an overview of current Governmental policy towards resourcing higher education, and considers the impact of these policies for ‘Widening Participation’ students, including international students. The paper concludes with the experiences of one student, who narrates his “story” and as the story unfolds, we start to view the “system” of Government, University and Course through the eyes of an ‘outsider’. (Sinfield, Burns & Holley 2004). This personal narrative illustrates how systems — Governmental, Institutional and at Course level — can totally fail an individual.
New Urban Poverty as a Social Responsibility Field and Municialities
Authors: Demiral Berkan , Demiral Nalan
Published: February 2008

Poverty has been an important social problem from the beginning of humanity and will be till the end of the world. But the rapid change in technology took away the capability of human effort to cover his necessities alone. The people must improve their education, talent and capacity continuously. In this respect, today's globalizing poverty is more concrete and a difficult problem to solve than ever.
Programme Aid Partners in Mozambique: a textual analysis
Authors: Green Miriam , Burns Tom
Published: February 2008

The social, economic and political context of African societies in the wake of various European intrusions has set the scene for post‐independent western‐African relationships. The purpose of this paper is to examine the intentions and policies of developed countries and international agencies to the third world, using as an example a report evaluating aid to Mozambique. A textual analysis of the report will further explore the relationship between aid policies and western‐Mozambican relationships. It will be argued that however destructive pre‐independence relationships with colonial powers were for African societies, post‐colonial demands by western powers in return for aid were far more intrusive, requiring more total subversion of traditional economies to western neo‐liberal economic models.
Corporate Social Responsibility at a Multinational Electricity Corporation: A Longitudinal Case Study
Authors: Escobar Pérez Bernabé , María González González José
Published: February 2008

There is a traditional discrepancy in the specialized literature on how the concept of Corporate Social Responsibility (CSR) should be understood. Additionally, there is a further situation, which in our opinion is also contradictory; many organisations are developing CSR projects; on the other hand, there is a proliferation of news on these organizations that lead us to question what the true extent of their commitment to CSR is. To that purpose, we have developed a case study that has allowed us to verify that one of the most active organisations in Spain in terms of the CSR adopted is using it basically as a marketing instrument, since it is using its at least formal compliance with institutional rules in order to increase its legitimacy in front of its main stakeholders.
Customer Relationship Marketing and Corporate Social Responsibility: Not just ethical standpoints or business strategies
Authors: Luck Diana
Published: February 2008

Customer Relationship Marketing has been described as a concept that not only relates to sales, marketing and services automation, but also increasingly embraces enterprise‐resource planning applications as well as the tracking of relationships, which organisations have with their customers and their suppliers. Accordingly, the concept has attracted such attention from the academic and professional arena that in contemporary terms CRM may indeed adequately be referred to as a major trend. Yet, in spite of extensive coverage, much confusion and cynicism have also surrounded the concept. Likewise the concept of Corporate Social Responsibility has not only attracted much interest, but also much uncertainty and even scepticism. Although the prevailing dichotomy within this discourse arguably resides in whether as concepts, CSR and CRM, should in fact be regarded as ethical standpoints or merely as business strategies, this paper docs not intend to look upon these two concepts with such a binary polarity. Instead, this paper builds upon the similarities between the two concepts to suggest a third kind of ethos; albeit clichéd yet plausible.
Has Environmental Investment a Marketing Effect in Turkish Banking Industry?
Authors: Dincer Caner , Dincer Banu
Published: February 2008

The increase in environmental consciousness around the world since 1970's pushed firms to engage in socially responsible behaviors. The Corporate Social Responsibility (CSR) has naturally gained attention in the academic and business world (Colvin, 2001; Harrison & Freeman, 1999; Sen & Bhattacharya, 2001; Waddock & Smith, 2000). The reasons for these socially responsible behaviors are not only the external obligations or regulatory compliance but also the firms desire to increase competitiveness, to improve stock market performance (Bansal & Roth, 2000; Drumwright, 1994, 1996; Klassen & Mclaughlin, 1996; Russo & Fouts, 1997; Waddock & Smith, 2000) and to create a positive self‐image among consumers. There have been numerous studies on CSR suggesting a link between social initiatives and consumer's positive product and brand evaluations, brand choice and brand recommendations (Brown & Dacin, 1997; Drumwright, 1994; Handelman & Arnold, 1999; Osterhus, 1997; Sen & Bhattacharya, 2001). Moreover, the consumers are continuing to become more interested in CSR and green product market is fast growing so the use of CSR initiatives by the firms to receive the support of the society and to influence consumer behavior has become quite common. However, these socially responsible steps must also have an effect on corporations' major objective: maximizing the profits.
Malaysian Corporate Responsibility Disclosure: Miscommunication Between Providers and Users of Information?
Authors: Mohamed Zain Mustaffa , Mohammad Rashidah , Rashidee Alwi Mohd
Published: February 2008

As concerns for accountability, social responsibility and the environment grow, users of the financial reports expect more social information to be included in the financial statements for decision‐makings. Although the amount of social information has increased over the past decades, it has not yet fulfilled the needs of the users. This paper identifies the miscommunication between providers and users of information as the main reason for the failure. The preparers of financial report do not appear to be in communication with the users and visa‐versa The preparers seldom provide the information needed by the users and the users seldom communicate to the preparers the information they require. It then gives suggestions and recommendations to bridge this gap. In order to bridge this gap, the co‐operation from all parties involved is greatly necessary. The users have to identify the kind of information they need and the importance of the preparers to communicate what information they can realistically provide. To make sure that the information provided is accurate and credible, the accounting profession has to play a role in formulating guidelines and standards. The profession needs to communicate with the universities and academicians in their effort to develop a suitable curriculum to link teaching with research. Universities on the other hand need to develop a curriculum that fits with what is practiced and is foreseen will be practiced. Apart from re‐educating the public and companies on the importance of moral, ethical and religious values the government will have to weigh and decide whether to impose environmental regulations or not. On part of the companies, they will have to be more aware of the social responsibilities, develop training programs in order to educate the staff and the community about social responsibilities.
Reaching the true nature of organizations: human and social finalities
Authors: Davila Gomez Ana Maria , Crowther David
Published: February 2008

Why do organizations exist? Which is their true nature? Why are the majority of our actual organizations exclusively aiming at financial growth and disregarding the needs of social and human nature? How and why are most of the management practices answering to this financial expectation? Why do we as members of a society that conceives organizations to answer our collective needs, allow some of its members to not answer the prerogatives invested in them? How do we as members of the collective, as well as members of organizations, consider these issues within our knowledge of organizational and management practices and theory? Are we objectives in our own right or just a means of financial productivity?
CSR: Where is the Love?
Authors: Shaw Julia J.A.
Published: February 2008

As fully‐socialised beings, all human experience is characterised by communication and primarily facilitated by language. Every society seeks legitimation for its ideologies and practices and it legitimates itself chiefly through language. When employed as an instrument of governance, it can bring about social cohesion, also has the power to cause disintegration when consensus is absent, and can have serious consequences when its constituent parts are dismembered. This paper addresses the context in which value‐attribution and labelling takes place and examines the idea of CSR in terms of its lexicology or theoretical lexicography. In particular, the demands and imperatives incumbent on the word responsibility are explored according to its use as part of language, discourse and most significantly as a referent within the expression, corporate social responsibility. In the first part, it is suggested that this approach may provide clues as to the alleged failure, in spite of recent national and international endeavours, to provide any useful universal framework for ethically‐sound corporate behaviour. The second part constitutes a tentative inquiry into whether an alternative to the word responsibility might produce a better result. To this end, a specific definition of the word love is posited as a substitute or at the very least, acknowledged as a worthy driving force for responsible corporate citizenship.
Globalization and the challenge to democracy
Authors: Sobhan Rehman
Published: February 2008

This paper argues that the process of globalization represents an involuntary constraint on the sovereignty of decision making in a country. To this extent globalization may appear to be inimical to democracy which represents the sovereign will of the people. Countries with weak democratic institutions and undiversified, externally dependent economies, are particularly vulnerable to the pressures of globalization. The extent to which a country can cope with globalization depends on the strength of their democratic institutions and their capacity to structurally diversify their economies. Strengthening democracy and widening the incidence of benefits from globalization will serve to enhance the legitimacy and sustainability of the process.
Economic integration of poor countries: Obstacles and prospects
Authors: Palmer Ransford W. , Richards Elliott Dawn
Published: February 2008

This paper examines the principal factors affecting the growth of intra‐group trade for four Latin American and Caribbean economic groups. Its findings suggest that the share of a group member's leading export sold within the group is an important determinant of intra‐group trade. For member countries that depend heavily on extra‐group markets, intra‐group trade is indirectly affected by the impact of extra‐group trade on gross domestic product.
Clive Hamilton
Authors: Lodewijks John
Published: February 2008

Clive Hamilton provides an assault on free market ideology and the ‘depredations of neoliberalism’ in affluent countries. He alleges that ‘Laissez‐faire capitalism has been marked by devastating failures’ leading to ‘societies characterised by a pervading and deep‐rooted malaise’ (p.10). A move away from greed, materialism and money obsession to a more meaningful set of values based on family, community and social responsibility is the only path to emancipation. Humans have become consumption machines and the ‘great contradiction of the modern world’ is that:
Capital flows and trade in Mexico: A model of institutional dynamics
Authors: Harvey John T.
Published: February 2008

This paper builds a system‐dynamics model of the Mexican economy and tests several propositions regarding policy and income inequality. It concludes, among other things, that one of the most significant developments over the past twenty years has been the declining wage paid to those in the manufacturing export sector. As a consequence, policies aimed at increasing developing states participation in the internationalization of production have been less helpful than supposed.
Economic development: From human agents to national capabilities
Authors: Fu‐Lai Yu Tony
Published: February 2008

Past decades have witnessed significant contributions to theories of the firm, innovation and economic growth from two closely related paradigms, namely, the Capabilities School and National Innovation Systems Approach. Unlike the neoclassical models of the firm and growth, these two paradigms place emphasis on the knowledge and learning process in understanding economic development. Despite being closer to reality in their treatment of economic issues than their neoclassical school counterpart, the two paradigms have not put human agency in the forefront of their analysis. This paper constructs a theory of national capabilities in the subjectivist perspective, which is then extended to understand firm and national capabilities and competitiveness. While this paper recognizes the influence of institutions on firms' decision making, unlike contemporary evolutionary literatures, the subjectivist perspective highlights the fact that all institutions are the coordinating effort of human actions which attempt to interpret external events or make sense out of social or economic interactions.
The internet and rural development: Elements of a new paradigm
Authors: James Jeffrey
Published: February 2008

The prevalent approach to providing the Internet in rural areas of developing countries takes the form of ‘telecentres’, where, it is assumed that ‘access to’ this technology will confer benefits on the target groups. The purpose of this paper is to show that this approach diverts attention from the many variables that determine whether and to what extent, access is translated into well‐being. During this part of the paper we draw on Sen's analysis of the complex relationships between consumption and welfare. The second part of our critique is concerned to show that excessive concern with access, has led to the neglect of an alternative type of model in which knowledge rather than technology is the main concern.
Economic reforms in India: Understanding the process and learning from experience
Authors: Nayyar Deepak
Published: February 2008

This paper seeks to develop an understanding of the factors that made reforms possible and analyse the lessons that emerge from the experience. The external debt crisis allowed the reforms to be introduced, while the changed international context supported the process. The lessons learnt are that: competition in the market is desirable; marketization, in itself, is not always desirable; and the speed and sequence of change matter. The lessons not yet learnt are that: a prudent macromanagement of the economy is essential; infrastructure is of critical importance; and the role of the state in a market economy must be redefined. Some essentials, however, are forgotten. This needs correctives.
Chassis and wheels, but no engine: Development issues in the South Pacific
Authors: Ray Binayak
Published: February 2008

Since independence, Pacific Island Countries (PICs) have remained heavily dependent on industrialized countries for their economic survival. PICs suffer from many disadvantages: a rising sea level, the tyranny of distance, a poor resource base, etc. Unequal political, economic and human resource capacities prevent PICs dealing on equal terms with their bilateral and multilateral counterparts. These have contributed to some PICs becoming ‘failed states’. Australia and New Zealand are addressing these issues in cooperation with PIC leadership. However, everything is not bleak in the long‐run. Technology has started opening up avenues to harvest chemical, food and mineral resources from the sea. A group approach is required to take advantage of benefits of emerging opportunities, lest others will outmaneuver them: there is no short cut.
Towards the integration of ethics and economic development: An institutional approach
Authors: Haddad Louis
Published: February 2008

This paper offers a novel conceptual framework based on decision‐making institutions, structures and principles, for a systemic integration of ethics and economic development. Within this framework ethical issues are systematically incorporated into the main components of the decision‐making process for sustained economic and ethical development. These components include an optimal decision‐making structure based on merit and justice, proper decision‐making procedures, reliable information flows, rational and moral decision‐making criteria, and an effective motivation structure that includes both material and moral incentives
The WTO and the developing countries: A review of issues
Authors: Sinha Dipendra
Published: February 2008

In this paper, we look at the GATT/WTO framework and examine the extent to which it has served the interests of the developing countries. The scope of WTO is much broader than that of the GATT. The WTO covers a number of areas which were outside the purview of the GATT. Our survey indicates that reforms are badly needed so that the interests of the developing countries can be served better.
Convergence of Chinese regional and provincial economic performance: An empirical investigation
Authors: Li Hong , Daly Vince
Published: February 2008

We investigate the convergence of Chinese real GDP per capita at regional and provincial levels, looking separately at the sub‐periods before and after major economic reforms and paying attention to the possibility of structural breaks induced by the ‘Great Leap Forward’. At the regional level we reject convergence pre‐ and post‐reform. At the provincial level we find evidence of a common regional trend for the Eastern region and again for the Central region, but not for the Western region. We conclude that, contrary to the policy objectives of the Chinese government, the regions of China have not shared a common development path.
Self organising systems for mass computer literacy: Findings from the ‘hole in the wall’ experiments
Authors: Mitra Sugata
Published: February 2008

Earlier work often referred to as the ‘hole in the wall’ experiments has shown that groups of children can leam to use public computers on their own. This paper presents the method and results of an experiment conducted to investigate whether such unsupervised group learning in shared public spaces is universal. The experiment was conducted with ‘hole in the wall’ (minimally invasive education, or MIE) kiosks in 23 locations in rural India. Focus groups in each location were tested for computer literacy for 9 months. Results, which are discussed in the paper, show that groups of children can leam to use computers and the Internet on their own, irrespective of who or where they are. The paper also discusses the engineering considerations for building such ‘hole in the wall’ computers in public spaces.