bluuebunny/crossref_metadata_2025_split huggingface dataset:
Resource management: information
Authors: Fitsimmons Gary 
Published: December 2009

PurposeThe purpose of this paper is to discuss the management of information as a performance standard for leadership.Design/methodology/approachThe approach is to show the importance of managing information well and then discuss how best to accomplish that with specific strategies and examples.FindingsThe findings are that library leaders must understand the importance of managing information about their libraries and how to do it well in order to be able to make the best use of that information.Originality/valueThe value is in saving time, effort and Angst in decision making, reporting library status, activities, and making the case for budget requests with administrators.
CSR reporting and the UK financial services sector
Authors: Day Robert , Woodward Thérèse 
Published: December 2009

PurposeSector‐specific guidelines have often been suggested as the way to encourage corporate social disclosure. The purpose of this research is to determine the extent to which disclosure in published annual reports of organisations within the financial services sector complies with their sector guidelines.Design/methodology/approachThe financial services sector can be broadly defined as consisting of three sub‐sectors: Banks, Insurance Providers, and Building Societies, and the industry is dominated by a relatively small number of large mainstream providers. Here content analysis was used to investigate the disclosure of major banks, building societies and insurance providers, using their Annual Report and Accounts and, if published annually, their stand‐alone CSR reports for the same period.FindingsAlthough the “moral” and “business‐case” arguments should lead organisations to be accountable to their stakeholders in respect of their social and environmental impact, the level of disclosure is lamentably low across the financial services sector with an observable tendency for compliance to be related to size – the larger the organisation, the more likelihood of compliance, which might indicate a resource issue.Research limitations/implicationsThe nature of the enquiry did not permit an in‐depth analysis of the motivations for extensive reporting. However, it allows the identification of those organisations seeking to legitimate or mediate perceptions of their behaviour, whereby only good news is reported by selective inclusion or exclusion of disclosure categories and issues.Originality/valueThe paper contributes to the debate on whether sector‐specific guidelines will increase the level and quality of corporate social disclosure.
Formal corporate social responsibility reporting in Finnish listed companies
Authors: Kotonen Ulla 
Published: December 2009

PurposeThe purpose of this paper is to analyse CSR reporting in large Finnish listed companies, focusing on the following questions: what kinds of motives and objectives appear behind CSR reporting, what kinds of documents are used in CSR reporting, and what kind of information related especially to CSR policy, stakeholders, as well as economic, social and environmental responsibilities, is presented? Finally, the idea is to compare large Finnish listed companies' CSR information with corresponding international results.Design/methodology/approachThe study is based on the analysis of qualitative data consisting of formal CSR reports, including annual reports and special CSR reports, of 2006. The empirical analyses are supplemented with interviews with four company representatives and with two auditors. The information of special CSR reports is analysed by using the content method.FindingsCompanies understand responsibility as a duty to act responsibly towards their stakeholders and CSR reporting as a response to stakeholders' expectations and demands. The study indicates that especially corporate characteristics such as industry group and internationalization stage as well as general contextual factors such as social and cultural context affect voluntary CSR reporting. It shows that the large Finnish listed companies define corporate social responsibility as being based on Elkington's triple bottom line (TBL) model. In CSR reporting companies follow more or less GRI guidelines. Formal CSR information is presented based on the TBL model but companies emphasize different issues in their reporting.Research limitations/implicationsFirst, the research is based on interpretative understanding and these kinds of analyses are always more or less subjective. Second, the analysis is based on CSR information produced by large Finnish listed companies. Thus, the study does not give an extensive description of the CSR reporting in all Finnish listed companies or in non‐listed companies. Third, the research is a cross‐sectional study based on CSR information published in one particular year. And fourth, the research data include only certain formal CSR information, not all CSR disclosures. Thereby, the analysis gives a snapshot or a glimpse of Finnish CSR reporting practices. The analysis does not tell anything about history, development or future of CSR reporting practices or anything about other kinds of CSR communication of the large Finnish listed companies. Thus, the reality reconstructed in the study must not be generalized, but used to understand CSR reporting in the context.Originality/valueThe paper analyses CSR reporting in large Finnish listed companies, focusing on motives and objectives, documents used, and information related particularly to CSR policy, stakeholders, and economic, social and environmental responsibilities.
The interrelationship between corporate income tax and corporate social responsibility
Authors: David Fátima , Gallego Isabel 
Published: December 2009

PurposeThe purpose of this paper is to discuss the interrelationship between corporate income tax (CIT) and corporate social responsibility (CSR) within the international framework of the European Union (EU).Design/methodology/approachThe theoretical framework of the paper is based on taxation and social responsibility theories that evaluate the impact of economic, financial and social decisions taken by firms, in the area of accounting and tax harmonization in general, and of corporate income tax, in particular.FindingsThrough the connection of CIT and CSR frameworks, the paper urges for more accountability and shows that, as each EU Member State improves accounting and taxation harmonization, the result is more comparability of economic and financial information presented by the firm.Practical implicationsThe paper attempts to provide an understanding of the adoption of the social responsibility posture of firms as a key factor that negatively and positively influences the tax regime of each EU Member State. In a social responsibility, accounting and taxation transnational framework, the increasing of a firm's activity and changes in its environment require new attitudes of sustainable development.Originality/valueThe paper is the first to discuss the interrelationship between CIT and CSR within the international framework of the EU. Corporate income tax can be seen as the mechanism by which governments encourage active civic duty, corporate sponsorship and CSR practices.
Evaluating extra‐financial reporting
Authors: Gebauer Jana , Hoffmann Esther 
Published: December 2009

PurposeThe purpose of this paper is to introduce a long‐time report evaluation project of the Institute for Ecological Economy Research (IÖW) and the business network “future – verantwortung unternehmen”.Design/methodology/approachOn a regular basis, the IÖW/future‐Ranking evaluates the content and communicative quality of sustainability and CR reports of Germany's 150 largest companies. The project provides a platform where stakeholder expectations concerning corporate responsibility and transparency are synthesised into a comprehensive catalogue of reporting requirements. These criteria have to be met by the companies to reliably show sustainability commitment.FindingsThe evaluation of the reports not only makes the sustainability reporting practice of companies comparable and transparent to the public. The set of criteria itself also serves as a reporting framework for companies and thus enhances directional certainty about corporate contributions to sustainable development. It is itself subject to a periodic evaluation and adaptation by means of dialogue and feedback processes with representatives from industry, politics and NGOs.Practical implicationsThe paper discusses the process of ranking and the possibilities for future developments in this.Originality/valueThe process described has had little academic exposure and so the paper provides an original insight into a practical subject which has academic interest.
Confucius Institutes
Authors: Chang Li Hsi , Mirmirani Sam , Ilacqua Joseph A. 
Published: December 2009

PurposeThe purpose of this paper is to focus on Confucius Institutes and assess the applicability of theories of leadership and knowledge sharing to multinational organizations and worldwide networks. Growth of multinational trade and decrease in international tension have facilitated the globalization of both profit‐seeking and non‐profit organizations. Changes in economic and political environment have also blurred the divide in management practices between these organizations.Design/methodology/approachThe research applies recent theoretical developments to analyze leadership and knowledge sharing of the highly successful Confucius Institutes. Operational similarities and differences between this global learning organization and multinational businesses are evaluated.FindingsMany similarities exist between the operations of the Confucius Institutes and multinational businesses. For both, strategic goals are achieved through the promotion of global expansion and the management practices of distributed leadership and knowledge sharing. The study makes clear the successful application of distributed leadership to a worldwide network. The Confucius Institutes reflect the cultural and social changes in China, combined with influences of global cultures. Findings suggest that distributed leadership is a suitable management style for coping with variant cultural and socio‐political conditions globally. This leadership style, combined with a knowledge‐sharing network, is also suitable for the situational variables encountered in making thousands of decisions across hundreds of global locations by both learning institutions and business organizations.Originality/valueThe paper explores a relatively new area of the similarities and differences between global non‐profit and business networks as learning organizations. The study is of value to both those managing and those studying such organizations.
Complex adaptive systems as metaphors for organizational management
Authors: Palmberg Klara 
Published: December 2009

PurposeThe purpose of this paper is to explore the concept of complex adaptive systems (CAS) from the perspective of managing organizations, to describe and explore the management principles in a case study of an organization with unconventional ways of management and to present a tentative model for managing organizations as CAS – system management. There is a need for the development of knowledge, metaphors and language for management of the new forms of organizing, for example, value networks, which are evolving as a response to the increased demand for efficiency, flexibility and innovation.Design/methodology/approachThe frame of reference is based on a literature review of the area of CAS and an inductive and interactive approach is used to identify the management principles in the case study.FindingsA classification of the components of a CAS is suggested and described as properties of, and approaches for, managing CAS. The identified management principles in the case study are: a clearly formulated mission, delegation of responsibility and authority, diversity and competition, and follow‐up and feedback. As a result of analyzing the frame of reference and the case study, a tentative, conceptual model for managing organizations as CAS – system management – is presented including; metaphor, components and approaches.Originality/valueThe case study contributes to the empirical body of knowledge of organizing and management. The tentative model is a contribution to the ongoing discussion about managing organizations as CAS.
Caught in the middle: multinational enterprise strategy in interstate warfare
Authors: Dai Li 
Published: December 2009

PurposeThe purpose of this paper is to investigate interstate warfare and its association with foreign direct investment (FDI) and multinational enterprise (MNE) strategy by integrating insights from international business (IB) and international political economy (IPE) literature.Design/methodology/approachThis paper identifies economic and regulatory mediators for the relationship between war and FDI, laying the groundwork to evaluate strategies the MNE would undertake in the event of war in the host country.FindingsThe effects of war on MNE strategy can be separated into short‐term and long‐term effects. Specifically, the MNE may be influenced by war in its: initial investment decision; factors of significant importance for running the company's local operations; and critical factors for future foreign investments.Research limitations/implicationsStudies using actual firm‐level data can look at whether MNEs from non‐warring states conduct business as usual elsewhere or leverage war in the host country to their advantage. Further investigation is also needed to determine the power that MNEs in the home country have over foreign policy to assert their own strategies in a particular host market.Practical implicationsThis paper has implications for managers of MNEs in warring host countries or contemplating the expansion of their operations overseas to a war zone with regard to the likely impact of war on firm operations.Originality/valueCurrent paradigms of IB, in failing to account for the macro‐level and contingent nature of warfare, leave a gap in the business literature: specifically, how the international political context affects firms' activities, strategies, and decision‐making processes. This paper attempts to incorporate warfare, together with firm‐specific, industry‐specific, and other country‐specific determinants to inform the question: what determines the international success or failure, and in turn the long‐run competitiveness, of firms in turbulent times?
Swedish retail banking: a competitive update
Authors: Boström Gert‐Olof , Wilson Timothy L. 
Published: December 2009

PurposeThe present paper aims to extend an ongoing study of Swedish trade journal's, Privata Affärer, recognition of the “bank of the year.”Design/methodology/approachThe information used in this paper came from Privata Affärer, which annually recognizes a “best” bank in Sweden. Each issue containing the annual recognition provides the rationale for selecting the specific bank as well as interviews with their CEOs. The data base is robust – every bank in Sweden is surveyed, so results come not from a sample, but a census of banks and banking practice; 17 year's selections are now available.FindingsResults are interpreted in terms of Porter's five forces model and Stabell‐Fjeldstaad value model. For eight of the last 11 years, new entrants have dominated the award; in fact, in the last five years one winner was a virtual bank and another was a subsidiary of a retail grocery chain.Research limitations/implicationsIt is tempting to extend results to the USA and elsewhere in the industrialized world, but of course results relate only to Sweden. Nevertheless, it is suggested that competitors who enter with significantly new services can, and do, become popular leaders in this industry.Practical implicationsSweden tends to be a leader in service theory and development. Consequently, a model exists for developing a competitive edge in other countries.Originality/valueThis paper provides an independent confirmation of service models of competition, which generally are lacking in the literature.
The relationship between Machiavellianism and undergraduate student attitudes about hypothetical marketing moral dilemmas
Authors: Malinowski Carl 
Published: December 2009

PurposeThe purpose of this paper is to study the Machiavellianism of undergraduates and how it relates to their attitudes about hypothetical marketing moral dilemmas.Design/methodology/approachThe 309 participants are presented with nine ethical scenarios after completing the Mach IV scale.FindingsAs hypothesized, undergraduates low in Machiavellianism believe the ethically questionable action is wrong, anticipate guilt if they consider doing the same thing, and say they would not do it. All correlations are significant at the 0.01 level (two‐tail).Practical implicationsOrganizations can use the data to increase their global competitiveness.Originality/valueThe investigation is the first to assess the association of Machiavellianism and purely marketing moral scenarios. Educators can focus business ethics training on high Machs.
Analysis of multicultural meta‐ethical clinical perceptions concerning life and death of patients
Authors: Parhizgar Fuzhan F. , Parhizgar Suzan S. , Dean Parhizgar Kamal 
Published: December 2009

PurposeThe prime objective of this article is related to dignified human beings as patients in clinical interventions. The main attention of such a perception focuses on observance of humaneness in relationships among physicians, patients, family members, and community at large. This paper aims to address these issues.Design/methodology/approachThe paper examines in depth, analytical deliberations concerning traditional and modern values of medical care and healthcare knowledge and practices.FindingsTherefore, we need to attest that we live in a global village in which multicultural people must live side‐by‐side, if they desire to peacefully coexist. We must assume that human values are based upon general agreements about ethical issues. Such agreements rely on a framework of equitable treatments of all mankind. Medical ethics is about committed codes and oaths of professional medical authorities to protect natural rights, human rights, and civil rights of patients in clinical interventions. It strives to achieve professional objectives to facilitate patients to be recovered from pain and suffering and regain their health in order to live the good life.Practical implicationsThis paper is devoted to define the notions relevant to the philosophies of quality of life, ethical, and moral problems concerning clinical medicine, and preventive care systems. It analyzes certain ethical and moral distinctions between medical care and healthcare services, and indicates that cautions should be observed in discussing these notions within the context of preventive care and clinical care systems.Originality/valueThis paper explores the following questions: What is the meaning of a psychosomatic normal life? How life should be respected? What are the meta‐medical practices? What should be the logical and philosophical foundations for medical care and healthcare ethics? How should clinicians and practitioners respect not only cost‐benefit analysis but also consider cost‐effectiveness analysis in providing and promoting medical care and healthcare services for patients?
Bean counters or bright young things?
Authors: Warren Samantha , Parker Lee 
Published: December 2009

PurposeThe purpose of this paper is to put forward a “next step” research agenda for investigating accountants' professional identity.Design/methodology/approachThe visual nature of identity construction is discussed, issues of media stereotyping are revisited and recruitment/educational implications are reviewed. Attention is also paid to the accounting profession's attempts to change perceptions of the accounting identity.FindingsA hybrid strategy of research participant generated photographs and semi‐structured interviews is exemplified as a fruitful methodology and outlined as a way forward for tapping into the identity construction processes and perceptions of accountants from their particular perspectives.Research limitations/implicationsThe paper is intended to stimulate further research into accountants' identities from a visual perspective. However, it does not directly report on empirical findings.Practical implicationsQuestions of identity construction offer us a window into the degree to which public stereotypes are matched by professional accountants' own personal definitions and the bearing these may have on current and future career intentions. Such insights can provide foundations for a range of profession policy issues spanning recruitment, retention, training and professional development.Originality/valueThis paper proposes a visual methodology not employed in accounting research before and addresses the neglected area of accountants' identities as individual professionals.
Timing and drivers of management control systems in joint ventures
Authors: Porporato Marcela 
Published: December 2009

PurposeThe purpose of this paper is to describe the timing of management control systems (MCS) implementations, their drivers and effect on joint venture (JV) survival.Design/methodology/approachThis paper draws on case study data (archival data, interviews, and site visits) collected at three JVs in the automotive industry. Contingency theory is used to define Cartesian relationships.FindingsA description of the timing and reasons for MCS implementation in JVs is provided. Initially, environment, strategy, and partner culture are considered to implement governance mechanisms and transfer prices/cost allocations for long‐term transfers of technology and corporate services. Later, structural and technological factors are considered to implement operative MCS such as budgeting, transfer prices/cost allocations of manufactured parts and performance measurement.Research limitations/implicationsAll three JVs studied: belong to the automotive industry (SIC 3174); have balanced ownership (50/50); and have one partner in common (a European family‐owned business with professional management). Data are obtained mainly through site visits, five interviews, five mailed questionnaires, and public and private archival data.Originality/valueThe paper is the first to offer a descriptive model of the timing of MCS implementation in 50/50 JVs explained by the effect of contingent factors in each stage of the JV life and in JV survival.