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Abstract

Details

The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

Content available
Book part
Publication date: 20 August 1996

Abstract

Details

The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

Content available
Book part
Publication date: 20 August 1996

Abstract

Details

The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

Content available
Book part
Publication date: 20 August 1996

Abstract

Details

The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

Content available
Book part
Publication date: 20 August 1996

Abstract

Details

The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

Article
Publication date: 24 August 2021

Giulia Achilli, Cristiano Busco and Elena Giovannoni

The paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the…

Abstract

Purpose

The paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of accountability” within which the accountable self constructs itself as such and investigates how different accounts of the self are drawn upon in the making of this space, both defining and transcending it.

Design/methodology/approach

The paper relies upon archival material concerning accounting and accountability practices about the project for building the altar of St. Ignatius in the Church of Gesù, Rome, Italy (1691–1706). This study examines calculative and narrative accounts about the project from the perspective of the superintendent, who was the sole person accountable for the building works.

Findings

Whereas calculative accounts enabled the self to account for actions within the specific space of accountability of the project, narrative accounts opened up this space, providing for a testimony of actions and a gift of accountability towards future indefinite others. This process was prompted by the spirituality of the self and the narcissistic gratification of fulfilling this spirituality.

Originality/value

The paper adds to the literature on the accountable self and to theological perspectives into accountability. This study suggests exploring how different accounts of the self engage with each other through testimony, gift, narcissism and spirituality in the construction of the accountable self, providing for a “transcendent” space of accountability. This research also adds to studies on narrative accounts by showing that they are drawn upon alongside calculative accounts in the construction of the transcendent, accountable self.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 January 2021

Ahmed Yamen, Cemil Kuzey and Muhammet Sait Dinc

This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001…

Abstract

Purpose

This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001) and Enomoto et al. (2015). The paper tries to test the effect of culture on institutional quality and both real earnings management (REM) and accrual earnings management (AEM).

Design/methodology/approach

The sample of the research paper includes 38 countries. Hofstede cultural dimensions are used to measure cultural values. Public governance indicators published by the World Bank are used as a proxy for measuring the institutional quality. Earning management scores constructed by Enomoto et al. (2015, p. 191) are used for measuring real earnings management (REM) and accrual earnings management (AEM). Partial Least Square (PLS) based Structural Equation Modelling (SEM) is used to test the relationship between culture, institutional quality and earnings management.

Findings

The results support the relationship between culture and institutional quality. Also, the results reveal a significant relationship between culture and accrual earnings management, but an insignificant relationship between culture and real earnings management. In addition to that, another important finding is that institutional quality has a significant impact on real earnings management, but has no significant effect on accrual earnings management.

Practical implications

The results suggest that standard setters need to consider the quality of institutions to improve the quality of financial reports. Also, it highlights the role of both formal and informal cultures in shaping financial reports.

Originality/value

For the best of our knowledge, this the first time to test the link between culture and institutional quality and comparing the impact on both real earnings management and accrual earnings management.

Details

EuroMed Journal of Business, vol. 17 no. 1
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 10 June 2021

Christian Granz

This paper aims to investigate German bank-affiliated venture capitalists’ investment practices and the emergence of their investment logics. Most studies focus on the…

Abstract

Purpose

This paper aims to investigate German bank-affiliated venture capitalists’ investment practices and the emergence of their investment logics. Most studies focus on the investment behaviour of independent venture capitalists and little is known about dependent venture capitalists’ investment behaviour. The present study contributes to filling this gap in entrepreneurial finance literature.

Design/methodology/approach

The paper uses an exploratory qualitative research approach based on 27 semi-structured interviews with the top management of German bank-affiliated venture capitalists and industry experts to develop a conceptual model that explains the investment logics of bank-affiliated venture capitalists. A large amount of archival data has also been collected and used for the analysis.

Findings

The results indicate that bank-affiliated venture capitalists either follow an autonomous, contingent or hybrid investment logic. A bank-affiliated venture capitalist’s isomorphic focus – whether they feel isomorphic to the external venture capital environment or the internal parent bank’s environment – explains the emergence of multiple investment logics.

Practical implications

The paper encourages banks to get a better understanding of how the venture capital industry works and what they need to do to compete again independent venture capitalists. Banks and their affiliated venture capital units can improve their deal flows by recognising that they need to get accepted as an on-par investor in the venture capital environment.

Originality/value

The current study is the first of its kind investigating multiple investment logics by focussing on the link between different isomorphic habits and the specific context of bank-affiliated venture capitalists.

Details

Qualitative Research in Financial Markets, vol. 13 no. 4
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 20 June 2019

Knut R. Fossum, Wenche Aarseth and Bjorn Andersen

The purpose of this paper is to explore scenario development (SD) as a method for engaging known challenges in collaborative research projects, i.e. SD is the construct…

Abstract

Purpose

The purpose of this paper is to explore scenario development (SD) as a method for engaging known challenges in collaborative research projects, i.e. SD is the construct under investigation.

Design/methodology/approach

Criticism of the dominant, rational approach to project management (PM) and its underlying hypotheses highlights a considerable PM research gap for research projects (research problem). The authors undertake a six-step constructive research approach to investigate if SD (the construct) constitutes a fruitful method to support the management of collaborative research projects. A two-part literature review summarizes known challenges in collaborative research projects and introduces the history and application of SD methodology. The work includes participatory action research (PAR) in two case studies, constituting a qualitative research method.

Findings

The authors found the SD method to be useful for structuring and analyzing intuitive project processes. However, using SD in the management of single projects presents some fundamental challenges. SD, like PM, struggles with issues related to myopic decisions, a “predict and provide” attitude with clear aspects of path dependency in the project front-end as well as inconsistent and/or missing identification of success criteria among different stakeholders.

Research limitations/implications

This paper does not provide any comprehensive, normative account of scenario techniques or compare SD with other foresight and future studies methods. Although PAR is in itself a research method that demands systematic description and execution, the focus of this paper is the overall constructive research approach.

Practical implications

The paper offers a broadened repertoire of methods to describe and analyse project stakeholder situations (collaborative aspects) and to structure and balance the need for both rational and intuitive project processes (research aspects). The SD method also supports development of graphical storylines and facilitates the use of influence diagrams, event trees and cost/benefit analysis.

Originality/value

Although PM literature contains several references to SD, the practical application of SD at single-project level has, to the authors’ knowledge, never been described in the PM literature.

Details

International Journal of Managing Projects in Business, vol. 13 no. 2
Type: Research Article
ISSN: 1753-8378

Keywords

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