Search results

Intellectual capital (IC) is believed to be more important resources to add the value of a company rather than physical assets. This gives rise to the increasing practice of reporting IC information in corporate annual report. Over the past fifteen years, considerable numbers of studies have employed content analysis to examine the extent and nature of IC information in several countries, but they presented different results. These results might partly contribute to different methods in counting information. In fact, the previous studies have been critised for not explicitly clarifying how information was recoded and counted which led to incomparable findings. Therefore, this paper firstly seeks to discuss an illustrative example of ‘sense-making‘ process in identifying, categorizing, and counting of IC information in annual reports of pilot sample company. Secondly, the method refined in the pilot study was applied over the final samples of six large companies in the UK from 1974 to 2008 The contribution of this paper is to primarily refine the previous method in recoding information, to send a message that transparency is crucial in content analysis and to facilitate method replication for future studies. Overall, this study demonstrates a marked increase in IC information disclosure was identified over the 35 years. The relational capital information disclosure was relatively more prominent over time, followed by human capital and structural capital.

Drawing on COR theory and based on a person-centered approach, this study aims to explore profiles of both leadership behavior (transformational leadership, abusive supervision) and well-being indicators (cognitive irritation, emotional exhaustion). Additionally, we consider whether certain resource-draining (work intensification) and resource-creating factors (leader autonomy, psychological contract fulfillment) from the leaders' work context are related to profile membership.

The profiles are built using LPA on data from 153 leaders and their 1,077 followers. The relationship between profile membership and correlates from the leaders' work context is examined using multinomial logistic regression analyses.

LPA results in an interpretable four-profile solution with the profiles named (1) Good health – constructive leading, (2) Average health – inconsistent leading, (3) Impaired health – constructive leading and (4) Impaired health – destructive leading. The two groups with the highest sample share – Profiles 1 and 3 – both show highly constructive leadership behavior but differ significantly in their well-being indicators. The regression analyses show that work intensification and psychological contract fulfillment are significantly related to profile membership.

The person-centered approach provides a more nuanced view of the leadership behavior – leader well-being relationship, which can address inconsistencies in previous research. In terms of practical relevance, the person-centered approach allows for the identification of risk groups among leaders for whom organizations can provide additional resources and health-promoting interventions.

This paper aims to present a deep understanding of how social media affects organisations’ sustainability performance, using environmental, social and governance (ESG) factors. Particularly, this paper assumes the existence of a causal relationship between organisations’ sustainability performance and the use of their social media profile (i.e. Twitter).

The authors used a multivariate regression with an explorative approach. Using Thomson Reuters Eikon, the authors composed a sample of 115 public EU companies with a headquarter in Europe operating in the “energy” and “utilities” sectors. The authors collected ESG-related, financial and Twitter-related data covering the period 2016–2019.

The study findings emphasise the existence of a statistically significant and positive relationship between social media profiles (i.e. Twitter) and companies’ sustainability performance. Findings show that ESG-oriented companies use their Twitter profile more as a tool for achieving a higher level of legitimation rather than for managing their sustainability strategy and related performance. Therefore, social media contribute more to the construction of companies’ CSR identity than the management of analytic aspects of sustainability performance. The longevity of companies’ profiles is the variable mostly showing a causal relationship not only with the general measure of companies’ sustainability performance but also with its pillars and sub-pillars.

This research is original in showing academics, practitioners and policymakers results on the impact of different modalities of interaction (retweets, replies, likes and quotes) between organisations and stakeholders by using social media on sustainability performance.

The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.

The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.

The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.

The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.

The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.

The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

The main purpose of this study was to evaluate students’ perception of blended learning instructional design in a Higher Education Institution (HEI) in the Sultanate of Oman. A course in a bachelor degree was offered using blended learning instructional mode, and students’ feedback was obtained on the impact of blended learning. The study was conducted in Ibra College of Technology, one of the seven colleges under the Ministry of Manpower in the Sultanate of Oman. A course in Business Strategy and HR Management was offered during Summer 2016 using a combination of traditional and online instructional design. A structured questionnaire was administered at the end of the semester to solicit feedback from students. The results of the study highlighted a positive attitude among students towards blended learning courses. The research stressed the requirements for proper infrastructure, training and development initiatives for staff and students, shift to a more focused practical assessment methods to measure the graduate attributes. Student engagement, learner autonomy, connection of learning to real life environments and flexibility all appeared to benefit from the blended learning course.

The purpose of this study is to assess the spatiotemporal patterns of future meteorological drought in the Yellow River Basin under different representative concentration pathway (RCP) scenarios.

Delta method is used to process the future climate data of the global climate models, then analyzed the spatiotemporal variation trend of drought in the Yellow River Basin based on standardized precipitation evaporation index (SPEI) under four RCP scenarios.

This research was funded by the National Natural Science Foundation of China (41901239), Soft Science Research Project of Henan Province (212400410077, 192400410085), the National Key Research and Development Program of China (2016YFA0602703), China Postdoctoral Science Foundation (2018M640670) and the special fund of top talents in Henan Agricultural University (30501031).

This study can provide support for future meteorological drought management and prevention in the Yellow River Basin and provide a theoretical basis for water resources management.