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Articles 1 - 30 of 35
Full-Text Articles in Business Administration, Management, and Operations
Co-Ownership And Environmental Performance, Robert R. Raffety
Co-Ownership And Environmental Performance, Robert R. Raffety
Electronic Thesis and Dissertation Repository
In August 2011, ConocoPhillips was blamed for an oil spill off of China’s coast in the Bohai Sea. ConocoPhillips, the minority operating partner of a 51%-49% joint-venture (JV) with the China National Overseas Oil Corporation (CNOOC), immediately notified the Chinese government about the spill, but clean-up operations were delayed for weeks. In defending their efforts, ConocoPhillips explained that their joint-venture partner prevented them from containing the spill in a timely manner. This incident, and especially the division of interest and blame among the two partners, highlights the difficulty of coordinating collective action for environmental objectives within JVs.
This dissertation examines …
Annual Review Of Social Partnerships Issue 8, Maria May Seitanidi
Annual Review Of Social Partnerships Issue 8, Maria May Seitanidi
Maria May Seitanidi
This is the 8th Issue of the Annual Review of Social Partnerships (ARSP).
Ethical Issues In Knowledge Management: Conflict Of Knowledge Ownership, Isabel D. W. Rechberg, Jawad Syed
Ethical Issues In Knowledge Management: Conflict Of Knowledge Ownership, Isabel D. W. Rechberg, Jawad Syed
Publications and Research
Purpose: This paper reviews ethical issues inherent in the theorisation and practice of knowledge management (KM) with specific attention to the conflict of knowledge ownership between organisations and individual employees.
Design/methodology/approach: Relevant literature was identified and reviewed via EBSCO host and ISIWeb.
Findings: The paper notes that knowledge, although rooted in individuals, is often claimed or treated as owned by organisations, creating a conflict of knowledge ownership. The paper argues that such an approach to appropriation and management of knowledge leads to tension in knowledge processes between organisations and individuals, and also among individuals. This situation may, in turn, jeopardise …
Ethical Implications Of Friendly Takeovers: A Financial Manager’S Story, Barbara Tarasovich
Ethical Implications Of Friendly Takeovers: A Financial Manager’S Story, Barbara Tarasovich
WCBT Faculty Publications
Case study in which Bernadette was heading the corporate acquisitions team. It was important for Bernadette to be certain that there was no unethical behavior on the part of the project and management team responsible for the acquisition and integration of these companies. The pressures to achieve synergies can often result in people problems, cultural value, and ethical differences that impede the smooth integration of companies. For each acquisition, Bernadette needed to ensure that the newly acquired assets were secure. In addition, she had to ensure that the acquired companies were not employing inappropriate accounting practices in order to inflate …
Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman
Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman
Honors Theses and Capstones
This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.
Governance Of The Governing: Accountability And Motivation At The Top Of Public Organizations, Donald Nordberg
Governance Of The Governing: Accountability And Motivation At The Top Of Public Organizations, Donald Nordberg
Donald Nordberg
Developments in the governance practices in UK public organizations show how ideas from the governance of listed companies have translated into public sectors bodies, government departments and the governance of parliament itself. The use of independent, non-executives directors in public bodies encapsulates the tension in the private sector between the service role of directors and how they control the executives who manage the business. This paper gives a preliminary examination of three public bodies, comparing how reform of their governance mechanisms has affected tensions in accountability and director motivation. What is evident is that the changes involve greater emphasis on …
Corporate Myths : Sourcing And Vendor Management In Asia Pacific, Singapore Management University
Corporate Myths : Sourcing And Vendor Management In Asia Pacific, Singapore Management University
Perspectives@SMU
Sourcing and vendor management need the urgent attention of senior management. The current uptick in poor and corrupt sourcing practices and weak governance provide a compelling reason.
Should Religious Organizations Worry About Irs Audits?, Sarah J. Webber, Janet S. Greenlee
Should Religious Organizations Worry About Irs Audits?, Sarah J. Webber, Janet S. Greenlee
Accounting Faculty Publications
A great deal of media attention has focused on recent perceived financial abuses of churches and religious organizations. Cases of fraud within religious organizations have fueled the public perception that churches require some form of monitoring to prevent financial abuse. However, the IRS has limited authority to audit religious organizations under section 7611, and the results of such audits are generally unavailable to the public.
Through a Freedom of Information Act request, we obtained the outcomes of all section 7611 IRS audits of religious organizations conducted between 2001 and 2010. We found that although the number of both churches and …
Accountability In The Church, Professor Ben C Osisioma
Accountability In The Church, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …
Voice Without Say: Why Capital-Managed Firms Aren’T (Genuinely) Participatory, Justin Schwartz
Voice Without Say: Why Capital-Managed Firms Aren’T (Genuinely) Participatory, Justin Schwartz
Justin Schwartz
Why are most capitalist enterprises of any size organized as authoritarian bureaucracies rather than incorporating genuine employee participation that would give the workers real authority? Even firms with employee participation programs leave virtually all decision-making power in the hands of management. The standard answer is that hierarchy is more economically efficient than any sort of genuine participation, so that participatory firms would be less productive and lose out to more traditional competitors. This answer is indefensible. After surveying the history, legal status, and varieties of employee participation, I examine and reject as question-begging the argument that the rarity of genuine …
Anticipating, Preventing, And Surviving Secondary Boycotts, Judith Schrempf-Stirling, Douglas A. Bosse, Jeffrey S. Harrison
Anticipating, Preventing, And Surviving Secondary Boycotts, Judith Schrempf-Stirling, Douglas A. Bosse, Jeffrey S. Harrison
Management Faculty Publications
Even the best stakeholder-managed firms can suffer when they become the targets of a secondary boycott, as recent headlines attest. A secondary boycott is a group’s refusal to engage a target firm with which the group has no direct dispute in an attempt to sway public opinion, draw attention to an issue, or influence the actions of a disputant. This article provides a new perspective and tools for both scholars and managers concerned with this phenomenon. Building on a stakeholder theory foundation, we examine possible actions managers can take to avoid being surprised by a secondary boycott, propose conditions that …
The Intangibles Of M&A Deals, Singapore Management University
The Intangibles Of M&A Deals, Singapore Management University
Perspectives@SMU
You have worked hard to buy over a company; you have to work harder now to avoid seeing its value disappear
Good Corporate Governance: The Role Of The Accountant, Professor Ben C Osisioma
Good Corporate Governance: The Role Of The Accountant, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
Corporate governance deals with the mechanism by which stakeholders of a company exercise control over corporate managers and provide overall direction to the firm, such that stakeholders’ interests are protected. In such a situation, the firm operates more responsibly and profitably, relations are enhanced between the firm and all stakeholders - shareholders, policyholders, employees, suppliers and society at large - the quality of executive and non-executive directors is improved, the firm thinks long-term, information needs of all stakeholders are satisfied, and executive management is monitored properly in the interest of shareholders. The role of the accountant in this setting, is …
Demanda De Institucionales Por Emisiones De Medianas Empresas, John Pineda Galarza
Demanda De Institucionales Por Emisiones De Medianas Empresas, John Pineda Galarza
John Pineda Galarza
En abril de 2013 se concretó la primera emisión de papeles comerciales en el ámbito del Mercado Alternativo de Valores (MAV) la cual fue un éxito pues se logró una demanda de 3 a 1, sin embargo los inversionistas institucionales brillaron por su ausencia. En el presente artículo, se analizan los principales desincentivos que tienen inversionistas institucionales como las AFP para invertir en instrumentos emitidos por medianas empresas, planteando en ese sentido algunos temas pendientes en relación con el MAV.
Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny
Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny
Accounting Faculty Publications
This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.
Corporate Social Responsibility, Daniel H. Brown
Corporate Social Responsibility, Daniel H. Brown
Senior Honors Theses
This paper will address Corporate Social Responsibility (CSR) and its far-reaching implications. Initially, the term CSR will be introduced and defined to provide the backbone for the following discussions. The paper will address the theoretical constructs of CSR, managerial strategies for implementing CSR and the application of stakeholder theory. The thesis is built upon Dr. Archie Carroll’s four-part CSR construct. In addition, international standards of CSR, with a focus on Nike, Inc.’s actions, will be evaluated.
Corporate Evolution: From Ngos And Social Enterprises To ‘Good Companies’, Singapore Management University
Corporate Evolution: From Ngos And Social Enterprises To ‘Good Companies’, Singapore Management University
Perspectives@SMU
Frequently seen as an alternative to the realities of hardcore corporate life, social entrepreneurship and its emphasis on giving back to society after a life of abundance, may well become a thing of the past, along with Non Government Organisations (NGOs), which often act as watchdogs of corporate and government policy and practice. Both will likely transition into and underpin new ‘good companies’. At least that’s the view of leading Singapore social entrepreneur, Jack Sim, the founder of the World Toilet Organisation (WTO).
Evaluation Of Malaysian Retail Service Quality, Mohd Roslan Mohd Nor, Zalina Ibrahim, Linda Dana, Ahmad Faisal Mahdi, Mohamad Zaid Mohd Zin, Mohd Anuar Ramli
Evaluation Of Malaysian Retail Service Quality, Mohd Roslan Mohd Nor, Zalina Ibrahim, Linda Dana, Ahmad Faisal Mahdi, Mohamad Zaid Mohd Zin, Mohd Anuar Ramli
Mohd Roslan Mohd Nor
In retailing different requirement of service quality in product or services environment required. Some of the retail stores have lack on service quality whereas the salesperson is not well trained, unknowledgeable and rude. This study aims to evaluate the retail service quality from a supermarket in Kuching, Malaysia and sets out to determine what influence customers to shop. This research looks at the five dimensions of retail service quality: the physical aspect, reliability, personal interaction, problem solving and policy. A survey of 200 respondents was conducted and reliability test is measured to represent the dimensions whereas regression test and Pearson …
Cinco Desafíos Para El Gobierno Corporativo De Las Organizaciones Sin Fines De Lucro, Alfredo Enrione
Cinco Desafíos Para El Gobierno Corporativo De Las Organizaciones Sin Fines De Lucro, Alfredo Enrione
Alfredo Enrione
No abstract provided.
Facilitating Successful Failures, Michelle M. Harner, Jamie Marincic Griffin
Facilitating Successful Failures, Michelle M. Harner, Jamie Marincic Griffin
Michelle M. Harner
Approximately 80,000 businesses fail each year in the United States. This article presents an original empirical study of over 400 business restructuring professionals focused on a critical, arguably contributing factor to these failures—the conduct of boards of directors and management. Anecdotal evidence suggests that management of distressed companies often bury their heads in the sand until it is too late to remedy the companies’ problems, a phenomenon commonly called “ostrich syndrome.” The data confirm this behavior, show a prevalent use of loss framing, and suggest trends consistent with prospect theory. The article draws on these data and behavioral economics to …
The Emergence Of A Standards Market: Multiplicity Of Sustainability Standards In The Global Coffee Industry, Juliane Reinecke, Stephan Manning, Oliver Von Hagen
The Emergence Of A Standards Market: Multiplicity Of Sustainability Standards In The Global Coffee Industry, Juliane Reinecke, Stephan Manning, Oliver Von Hagen
Stephan Manning
The growing number of voluntary standards for governing transnational arenas is presenting standards organizations with a problem. While claiming that they are pursuing shared, overarching objectives, at the same time, they are promoting their own respective standards that are increasingly similar. By developing the notion of ‘standards markets,’ this paper examines this tension and studies how different social movement and industry-driven standards organizations compete as well as collaborate over governance in transnational arenas. Based on an in-depth case study of sustainability standards in the global coffee industry, we find that the ongoing co-existence of multiple standards is being promoted by …
Sustainable Fashion At Nordstrom: Think, Adapt, Anticipate, Crystal Kizanis, Garret Mark, Natnael Tekeste, Mitchell Gould
Sustainable Fashion At Nordstrom: Think, Adapt, Anticipate, Crystal Kizanis, Garret Mark, Natnael Tekeste, Mitchell Gould
MICCSR Presentations
This CSR mini-case focuses on CSR issues related to the supply chain in the fashion industry. The case is based on the Fashion Futures 2025 report by the Forum for the Future, and focuses on anticipated supply shortages, workforce issues, technological advances, water shortages, high energy prices, re-use and remanufacturing changes. The case calls for students to develop a strategy for Nordstrom as they prepare for this changed new world.
Due to length, the video was uploaded in 2 parts. Part II
Sustainable Fashion At Nordstrom: Its Sustainable Future, Lehualani Shiroma
Sustainable Fashion At Nordstrom: Its Sustainable Future, Lehualani Shiroma
MICCSR Presentations
This CSR mini-case focuses on CSR issues related to the supply chain in the fashion industry. The case is based on the Fashion Futures 2025 report by the Forum for the Future, and focuses on anticipated supply shortages, workforce issues, technological advances, water shortages, high energy prices, re-use and remanufacturing changes. The case calls for students to develop a strategy for Nordstrom as they prepare for this changed new world.
The second-place team was originally composed of students from a variety of participating universities. The other three students dropped out, citing irreconcilable differences. The student from the University of Puget …
Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma
Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
Good public governance involves the management of public resources in a manner that guarantees sustainable development in an atmosphere of due process and rule of law, free from wastage and corruption. The goal is to guarantee a people’s right to health, adequate housing, sufficient food and fibre provision, quality education, fair justice and personal security. Good governance is rooted in quality institutions, informed and adequately motivated citizenry, and structures and processes that endure. The budget and audit tools are critical to the process, and within the requirements of accountability framework can bring the so-called dividends of democracy to citizens. In …
The International Trafficking In Arms Regulations: Precluding Innovation In Academic Spacecraft Engineering — Or Are They?, Jeremy Straub, Joe Vacek
The International Trafficking In Arms Regulations: Precluding Innovation In Academic Spacecraft Engineering — Or Are They?, Jeremy Straub, Joe Vacek
Jeremy Straub
Government regulations and uncertainty about their enforcement can be a significant barrier to innovation. In business, it is undesirable to consume time and other resources developing a product that cannot be sold or which requires navigating significant bureaucracy for each sale. In academ-ia, where limited funding is available prior to the submission of a grant pro-posal and receipt of an award, proposal-stage compliance costs can derail a project long before it begins. This paper reviews the International Traffick-ing in Arms Regulations (ITAR) and their impact on spacecraft research in academia, private research labs and industry. It reviews the exemptions available, …
The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar
The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar
Accounting Faculty Publications
What is information integrity? It is the trustworthiness and dependability of information. The credibility of information depends on whether we are getting it from sources we can trust. After all, the value of information to the decision-maker and problem-solver consists first in its integrity, and then in its usefulness and usability. Why? Because, even the best chef knows that you can't make a good omelet out of bad eggs! Consider the emerging trend of big data (see" Big Data" on page 34). According to IBM, people create 2.5 quintillion bytes of data every day (a quintillion is 1 followed by …
Sustainable Fashion At Nordstrom, Joe Lawless
Sustainable Fashion At Nordstrom, Joe Lawless
MICCSR Case Studies
This CSR mini-case focuses on CSR issues related to the supply chain in the fashion industry. The case is based on the Fashion Futures 2025 report by the Forum for the Future, and focuses on anticipated supply shortages, workforce issues, technological advances, water shortages, high energy prices, re-use and remanufacturing changes. The case calls for students to develop a strategy for Nordstrom as they prepare for this changed new world
Corporate Historical Responsibility (Chr): Addressing A Past Of Forced Labor At Volkswagen, Claudia Janssen Danyi
Corporate Historical Responsibility (Chr): Addressing A Past Of Forced Labor At Volkswagen, Claudia Janssen Danyi
Claudia I. Janssen Danyi, PhD
This article introduces corporate historical responsibility (CHR), a concept that can guide organizations when addressing dark corporate histories. CHR holds that organizations have responsibilities toward victims of past corporate practices and toward present reconciliatory discourse. Volkswagen’s discourse about its history of forced labor during WW II serves as an example of CHR. The rhetorical analysis illustrates that CHR hinges on the recognition of the past as a moral issue and on the organization’s ability to create historical accountability, take responsibility, make public acknowledgements, and remember its past. It further illustrates that CHR creates sustainable policies that can strengthen corporate citizenship …
The Merits Of Cooperative Corporate Governance In The Digital Age, Meredith-Anne Kurz
The Merits Of Cooperative Corporate Governance In The Digital Age, Meredith-Anne Kurz
Meredith-Anne Kurz
No abstract provided.
Informal Opportunity Among Smes: An Empirical Study Of Denmark’S Underground Economy, Shahamak Rezaei, Marco Goli, Leo Paul Dana
Informal Opportunity Among Smes: An Empirical Study Of Denmark’S Underground Economy, Shahamak Rezaei, Marco Goli, Leo Paul Dana
Leo- Paul Dana
Based on interviews with (legal and illegal) immigrants to Denmark, meetings with stakeholders and with experts in the field, this article addresses issues regarding the underground economy. Our findings show that, in Denmark, the existence of an underground economy makes it possible for semi-compliant and non-compliant immigrants to make a living. We suggest that the underground economy in Denmark will continue to provide networks of illegal residents with opportunities for informal economic activities as trust allows entrepreneurs to function below the radar, by owning enterprises registered using the names of people who are legally in this country.