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Full-Text Articles in Accounting

What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan Dec 2010

What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan

John N. WILLIAMS

No abstract provided.


Developing A Culturally Responsive Classroom Collaborative Of Faculty, Students, And Institution, Paul J. Colbert Nov 2010

Developing A Culturally Responsive Classroom Collaborative Of Faculty, Students, And Institution, Paul J. Colbert

MBA Faculty Conference Papers & Journal Articles

Culture is integral to the learning process. It is the organization and way of life within the community of students and teachers and directs the way they communicate, interact, and approach teaching and learning. Although founded in particular values and principles, the academy, like most organizations, is impacted day-to-day by its culture. Yet, the traditional higher education institution has not been designed to operate within a racially or ethnically diverse student population. The social, political, economic, and cultural forces that support the institution influence the teaching and learning environments. To better address cultural diversity in the classroom, faculty must first …


Internationalization Of Chinese Firms In Europe: The Role Of Cultural Differences, Selena Aureli, Paola Demartini Oct 2010

Internationalization Of Chinese Firms In Europe: The Role Of Cultural Differences, Selena Aureli, Paola Demartini

selena aureli

During the last decade China has become an important international investor and its firms have also begun to invest in Europe targeting strategically important and high-tech industries. However, there are many Chinese firms that have learned some hard lessons from European acquisitions. Among the various factors that can hinder or facilitate the success of Chinese investments, we devote special attention to the role of cultural differences. Drawing from international literature on cross-border acquisitions and cross-cultural management, we assume that national culture influences corporate strategies and structures as well as managers’ behaviour. To understand fully differences and modes of interactions among …


The Role Of Chinese Smes In Italian Industrial Districts, Selena Aureli, Eduardo Barberis Oct 2010

The Role Of Chinese Smes In Italian Industrial Districts, Selena Aureli, Eduardo Barberis

selena aureli

Drawing from literature on immigrant entrepreneurship, local production systems and the concept of embeddedness, this paper aims to explore the role of small and medium sized firms established by Chinese immigrants in some Italian industrial districts. In particular, it highlights how this ethnic group is strictly involved and active in current changes into the district supply chain of the garment sector, notwithstanding the classical culturalist interpretation of immigrant’s firms which depicts Chinese businesses as self-referential and endogenous ethnic economies. Results indicate that Chinese firms do both create independent ethnic supply chains and collaborate with local firms, helping them to face …


Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group Jun 2010

Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group

Sunil B.G. & Associates

This Contains the latest updates on various topics relating to corporate professionals and also contains useful articles


2010 Ijbe Front Matter, Tamra Connor Apr 2010

2010 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

  1. Editorial Board
  2. President's Letter
  3. SIEC-ISBE International


Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9), Anna Ujwary-Gil Jan 2010

Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9), Anna Ujwary-Gil

Anna Ujwary-Gil

Obszary tematyczne obejmują: • organizacje komercyjne i niekomercyjne jako obiekt badań naukowych, • organizacje komercyjne i niekomercyjne w gospodarce rynkowej, • organizacje komercyjne i niekomercyjne w kreowaniu rozwoju regionalnego, • finansowe aspekty zarządzania organizacjami komercyjnymi i niekomercyjnymi.


Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin Jan 2010

Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin

Research Collection School Of Accountancy

Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of …


Business Planning For New Ventures, Mike Roer, Benoit Boyer, Ken Kollmeyer, Matthew Smith Jan 2010

Business Planning For New Ventures, Mike Roer, Benoit Boyer, Ken Kollmeyer, Matthew Smith

WCBT Faculty Publications

Table of contents:

Assessing Entrepreneurial Aptitude -- Identifying Sources of Capital -- Selecting a Legal Structure -- Preparing the Business Plan -- Presenting the Plan to Capital Providers -- Glossary.