Social and Behavioral Sciences Commons^™

An Activity-Theory Analysis Of Corporate Wikis, Helen M. Hasan, Charmaine C. Pfaff

Faculty of Commerce - Papers (Archive)

Purpose: Wiki technologies, which are popular in social settings, are beginning to contribute to more flexible and participatory approaches to the exploitation of knowledge in corporate settings. Through the lens of activity theory, this paper aims to investigate contentious challenges to organizational activities that may be associated with the introduction of corporate wikis, in particular the potential democratization of knowledge work. Design/methodology/approach: From a study of several cases of corporate wiki adoption, this paper presents and interprets two representative cases sampled to provide more generalized results. Qualitative data were collected through semi-structured interviews and observation. The analysis followed a systematic …

Corporate Social Responsibility In Public Sector Supply Chains: An Insight, Michael D. Clements, Graham D. Bowrey

Faculty of Commerce - Papers (Archive)

Purpose- To provide an insight into the level of Corporate Social Responsibility (CSR) reporting in the Australian Commonwealth public sector supply chain. The view is taken that supply chain CSR reports are based solely on the performance and management of individual segments of a supply chain rather than the supply chain in its entirety.

Design/methodology/approach- This paper is a conceptual paper based on an examination of CSR reporting and the practices in public sector supply chains, using a generic Australian Commonwealth public sector supply chain. The direction of this examination is guided by the new public management paradigm …

How Does The Separation Of Ownership And Control Affect Corporate Performance: The Impact Of Earnings Management In China, Yuqing Zhu, Gary G. Tian, Shan Zhao

Faculty of Commerce - Papers (Archive)

This paper examines the impact of disproportional ownership on true firm performance when firm performance is adjusted for the effect of earnings management. Results from regression analysis indicate that the separation between control and cash flow rights of family/or individual-controlled listed firms in China decreases firm performance when firm performance is adjusted for the effect of earnings management than when firm performance is measured as reported performance. The results also show that separation is significantly positively related with true firm performance in firms with low cash flow rights concentration. The main disproportional ownership mechanism, pyramidal structures is also investigated in …

Corporate Finance Practice In Kuwait: A Survey To Confront Theory With Practice, Mohammad Al Mutairi, Gary G. Tian, Andrew S. Tan

Faculty of Commerce - Papers (Archive)

This study reports the results of a survey among 80 CFOs in Kuwaitilisted firms on current corporate finance practices namely, capitalbudgeting, costs of capital, capital structure, and dividend policy.This paper analyses specifically the survey responses according tothe firm s attributes and CFO s characteristics such as firm size,sector, equity, CFO s education, ownership, tenure, age, and targetdebt ratio. The results of this survey-based analysis indicate thatthere is some evidence of the application of basic corporate financetools that are inline with what is taught in classrooms. For example,we find that a surprising number of firms are widely using IRR nowas a …

Message Variables For Effective Advertising Of Corporate Social Responsibility Initiatives: Results Of An Experimental Design, Alan Pomering, Lester W. Johnson, Gary Noble

Faculty of Commerce - Papers (Archive)

Stakeholders increasingly expect firms to consider their social and environmental impacts as well as their economic impacts, and address their corporate social responsibility (CSR). One stakeholder group, consumers, report they want to be informed of how firms do this, and use this information when purchasing. This paper reports on an investigation of two message variables believed necessary for effective advertising about CSR initiatives, social topic information and social impact specificity. We manipulated each of these variables at three levels for an unfamiliar retail bank brand engaging with the social issue of the arms trade. While social topic information was found …

Motivating Corporate Social Responsibility In The Supply Chain, Shaun M. Powell, Mark Davies, Helen-Jane Shearer

Faculty of Commerce - Papers (Archive)

There is a relative paucity of studies in relation to Corporate Social Responsibility (CSR) focused upon the ‘upstream’ components of the supply chain (business-to-business) hence our research investigates upstream CSR activities and their underlying motives using case studies from 5 UK industries. Findings indicate that whilst companies recognise the need to cover a range of CSR issues in their supply chain, motives vary plus only those aspects seen to have strategic implications will be allocated resources in any significant manner.

The Smoothing Of Reported Corporate Earnings Through Target Setting: Acceptable Practice Or Shareholder Deception?, John Hillier, Michael Mccrae

Faculty of Commerce - Papers (Archive)

The setting of earnings targets is frequently used by corporate managers to reduce the volatility of reported earnings over successive periods. The practice exemplifies the more informal or ad hoc category of income smoothing approaches. This paper investigates the volatility reduction potential of target setting relative to the underlying (but unobservable) income stream. The analysis uses a simulation approach based on a statistical model of accounting measurement that treats periodic earnings reports as successive samples drawn from the underlying earnings generation process. The results indicate substantial reductions in earnings volatility that are remarkably resilient to inaccuracies in targets and increase …

Co-Creating Corporate Knowledge With A Wiki, Joseph A. Meloche, Helen M. Hasan, David Willis, Charmaine Pfaff, Yan Qi

Faculty of Commerce - Papers (Archive)

Wikis have a growing reputation on the open Internet for producing evolving stores of shared knowledge. However, such democratic systems are often treated with suspicion within corporations for management, legal, social, and other reasons. This article describes a field study of a corporate Wiki that has been developed to capture, and make available, organisational knowledge in a large manufacturing company as an initiative of their Knowledge Management (KM) program. As this approach to KM is a controversial and rapidly changing phenomenon, a Q Methodology research approach was selected to uncover employees- subjective attitudes to the Wiki. Activity Theory was used …

Corporate Social Responsibility Website Representations: A Longitudinal Study Of Internal And External Self-Presentations, Debra Z. Basil, Jill Erlandson

Faculty of Commerce - Papers (Archive)

This research undertakes a longitudinal study to assess the representation of CSR activities on Canadian companies' websites. A systematic sample of the websites of 159 companies from Canada's top 1000 was assessed in 2003 and 2006. Results reveal that only 27% expressed some form of CSR activity in 2003, compared to 67% in 2006. Based on a frame from Weaver, Trevino, and Cochran (1999a), CSR activities are categorized as external or internal. A strong increase in internal CSR activities is evident. Companies that are more successful indicate more CSR activity on their websites; this effect is driven primarily by internal …

Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa

Faculty of Commerce - Papers (Archive)

This paper examines the extent of disclosures in company annual reports of Sri Lankan listedcompanies and the user perceptions on the importance of information disclosed in company annualreports. For this purpose, annul reports of 65 Sri Lankan listed companies were analysed using adisclosure index. Furthermore, a questionnaire survey was conducted covering seven user groups toexamine the importance they attached to various information items disclosed in company annualreports. The results of the study revealed a fairly high level of overall disclosure (69.8%) in Sri Lankancompany annual reports with 90 per cent of the sample companies disclosing 43 per cent ofinformation items …

Implications Of Corporate Social Responsibility Reporting Practices In The Australasian Region, Gary Noble, Alan Pomering

Faculty of Commerce - Papers (Archive)

Companys reporting of their corporate social responsibility (CSR) activities is being increasingly valued and demanded by key stakeholder groups such as consumers as it allows them to evaluate a firms commitment to CSR and to respond to that level of commitment accordingly. This paper examines the CSR web-based reporting practices of Australias top fifty corporations. It reflects on these practices in the context of the literatures call for CSR to be viewed as a holistic approach to management rather than a short-term promotional tool.

Democratising Organisational Knowledge: The Potential Of The Corporate Wiki, Helen Hasan, Charmaine Pfaff

Faculty of Commerce - Papers (Archive)

Attempts to impose knowledge management often ignore the vast organisational resource of workrelated tacit knowledge possessed by knowledge workers. Our research reveals that activities supported by social technologies such as Wikis, may provide a more appropriate capability for tacit knowledge management where a network centric focus is adopted. A corporate Wiki has the potential to engage the collective responsibilities of knowledge workers to transfer their collective experience and skills into a dynamic shared knowledge repository. However, the traditional organisational culture can be reluctant to allow this power shift which surrenders the monopolistic control of the few over the creation and …

Beyond Ubiquity: Co-Creating Corporate Knowledge With A Wiki, Helen M. Hasan, Joseph A. Meloche, Charmaine Pfaff, David Willis

Faculty of Commerce - Papers (Archive)

Despite their reputation as an evolving shared knowledge repository, Wikis are often treated with suspicion in organizations for management, social and legal reasons. Following studies of unsuccessful Wiki projects, a field study was undertaken of a corporate Wiki that has been developed to capture, and make available, organizational knowledge for a large manufacturing company as an initiative of their Knowledge Management program. A Q Methodology research approach was selected to uncover employees subjective attitudes to the Wiki so that the firm could more fully exploit the potential of the Wiki as a ubiquitous tool for tacit knowledge management.

Macroeconomic Determinants Of Corporate Performance And Failure: Evidence From An Emerging Market The Case Of Jordan, Rami Zeitun, Gary Tian, Steve Keen

Faculty of Commerce - Papers (Archive)

This study investigates the impact of aggregate economic risk on a company’s performance and failure in a panel estimation using 167 Jordanian companies during 1989-2003. Our finding shows that unanticipated changes in interest rate negatively and significantly affect firms’ performance measured by ROA, which suggests that an interest rate rise increases the cost of borrowing and then further negatively affects a firm’s profit. We also found that both the production manufacturing index and Islamic credit facilities positively and significantly affect a firm’s performance. The positive and significant impact of Islamic credit facilities reflects the importance and the significance of the …

Collaborative Knowledge At The Grass-Roots Level: The Risks And Rewards Of Corporate Wikis, Charmaine Pfaff, Helen M. Hasan

Faculty of Commerce - Papers (Archive)

The open source movement is founded on the concept of democratising knowledge to freely collaborate and exchange information at the grass-roots level. As Wikis are philosophically grounded in this movement, the use of corporate Wikis in the collaborative creation and operation of knowledge management systems holds considerable potential. However, the impact of using corporate Wikis in the business environment has uncovered some challenging issues such as licensing, accountability and liability regarding copyright, which may require a change in the way we think about intellectual property and licensing in this connected world.

Corporate Social Responsibility In The Wake Of The Asian Tsunami: An Empirical Study, Mario Fernando

Faculty of Commerce - Papers (Archive)

This paper provides input on how the leaders of two leading Sri Lankan private sector organisations engaged in CSR initiatives during the first 11-months after the Asian tsunami. Amidst stakeholders’ overwhelming outpouring of spontaneity to engage in CSR activities, the paper reports on the decision-making and leadership challenges of business leaders after a high magnitude human tragedy. The paper specifically examines as to what extent the CSR initiatives following the tsunami disaster were a reflection of leaders’ authentic moral conduct. Due to the magnitude of the devastation from the tsunami, one would assume that the CSR initiatives that follow such …

The Wiki: An Environment To Revolutionise Employees' Interaction With Corporate Knowledge, Helen M. Hasan, Charmaine C. Pfaff

Faculty of Commerce - Papers (Archive)

Some corporations have adopted a Wiki on their Intranets for employees to collectively store, edit and access workrelated material such as reports, best-practice features, and documents. As such collaborative software moves from the social to the corporate arena, it is bound to challenge management authority, engaging the knowledge worker in a more participatory knowledge capability and environment. This paper explores the implication that this revolution has for the interaction of corporate users with technology that will lead to a profound change in organisational culture.

On The Motivations Of Corporate Giving In Australia, John Cantrell

Faculty of Commerce - Papers (Archive)

This paper proposes further research be conducted to advance our knowledge in the field of non-profit marketing through the development of frameworks to help identify the drivers of corporate giving in Australia. Existing conceptualisations are predominately based on limited overseas research, and take little account of the commercial realities of corporate life and the increasing pressures facing many organisations in achieving concrete outcomes from their giving behaviour. In an environment of increased competition for scarce resources amongst non-profits, the better understanding of how and why corporations provide support will be beneficial. It will enable non-profit organisations to better communicate with …

Corporate Social Responsibility (Csr): An Examination Of Consumer Awareness, Evaluation And Purchase Action, Alan A. Pomering

Faculty of Commerce - Papers (Archive)

Despite marketplace polls reporting heightened consumer interest in and support for companies acting in socially-responsible ways, there remains to date little evidence of such consumer support translating into general purchase behaviour. There is a gap in our knowledge regarding which particular socially-responsible behaviours are likely to prove most influential with consumers and be rewarded with supportive purchase behaviour, and how awareness of firms’ commitments to these behaviours is to be brought to consumers’ attention. It appears from the marketplace success of some socially-responsible, or ‘ethical’ brands, such as The Body Shop and recently launched clothing brands such as American Apparel …

A Model For Corporate Governance, Decision-Making, And Accountability In Today's Universities, Jack Flanagan, John Little, Edmund W. Watts

Faculty of Commerce - Papers (Archive)

The government’s goal over the past decade of increased self-reliance has required universities to adopt the corporate mantle of governance consistent with that used in the private sector. The corporatisation of the university sector brought with it a unique set of problems to which senior university management had not previously been exposed. The solution to some of these problems includes developing governance systems to guide strategic decision-making based on well-developed ethical principles. This paper suggests such an approach to governance based on contemporary management and ethical foundations. In this model governance is depicted as an achievement of thinking across four …

Corporate And State Mining Legitimated: Transferring Future Economic Benefits Or Passing The Buck?, Mary A. Kaidonis, Natalie P. Stoianoff

Faculty of Commerce - Papers (Archive)

The responsibility for pollution resulting from mining, according to the OECD's Polluter Pays Principle (PPP) rests with the owners of the mining entity. This principle relies on a number of legislative instruments and often a mix of command and control mechanisms are advocated.

Paths Of Corporate Development: Directions And Methods Of Growth, Simon Ville

Faculty of Commerce - Papers (Archive)

In Scale and Scope Chandler explained the typical directions of growth followed by large scale American corporations who sustained their industry leadership. I This involved phases of horizontal and vertical integration to capture economies of scale and throughput, followed by product diversification in response to new scientific research, and internationalization to exploit their competitive advantages in foreign markets. This has not been a universal experience of all countries; successful British firms, for example, have been less vertically integrated and Japanese firms were for long reluctant to expand overseas. Typical methods of growth - internal expansion, mergers, and interfirm ventures - …