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Full-Text Articles in Business
Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne
Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne
Theses : Honours
There is a growing interest in studying corporate social reporting (CSR) around the world. This interest is specifically growing in developing countries. The importance of encouraging CSR is emphasised by The World Bank mainly because of the benefits associated with CSR to such developing countries. This study examines government influence, research and influence of changes in society expectations on CSR in Sri Lanka a developing country surrounding the tsunami in 2004. Research questions are proposed to examine the change in total quantity of CSR disclosures between the years 2004, 2005, 2006 and 2007. Four directional hypotheses and a null hypothesis …
The Impact On Organizational Performance Of Contextual Factors, Strategy And Management Control Systems, Nazmi Saeb Jarrar
The Impact On Organizational Performance Of Contextual Factors, Strategy And Management Control Systems, Nazmi Saeb Jarrar
Theses: Doctorates and Masters
This dissertation examined antecedents of the use of contemporary management control systems (MCS) by testing the alignment of strategic and contextual variables with variables of contemporary systems of control in the organization. The study further explored the performance consequences of the implementation of these control systems, and the manner in which strategy can influence the organization’s control culture and management accounting practices. The impact of contextual factors, notably size and structural arrangements, such as decentralization and diversification, on management's choice of control systems were also examined. Hence, the study addressed the need for a better understanding of the association between …
The Impact Of Beijing Olympic Sponsorship Program On Annual Report Social Disclosure By Local Sponsors, Juncheng Hu
The Impact Of Beijing Olympic Sponsorship Program On Annual Report Social Disclosure By Local Sponsors, Juncheng Hu
Theses : Honours
The objective of this study is to utilise both legitimacy theory and reputation risk management theory to examine the impact of the Beijing Olympic Sponsorship Program on annual report social disclosures by local sponsors. Specially, this study attempts to test whether local sponsors increase annual report social disclosure in responses to their sponsorship participation and whether the increases can be explained by other companies operating in the same industry group. This study also compares and contrasts legitimacy theory with reputation risk management theory, and discusses the applicable power of legitimacy theory and reputation risk management theory in positive events/issues. The …