Search results

The purpose of this study is to investigate to what extent the professional identity of accountants, as manifested in a set of advanced cognitive, emotional and social intelligence competencies relevant to their professional activities, varies with the respective accounting position.

The systematically developed, formally clearly structured job advertisements for accounting positions provide content-rich representations of those holding the advertised position and thus contribute to revealing the professional identity. This study conducts a content analysis of 600 profiles of accountants presented in job advertisements of German organizations to identify the characteristic set of advanced cognitive, emotional and social intelligence competencies, juxtaposing different accounting positions at various stages of professional life. German organizations were targeted because they traditionally clearly differentiate between financial accounting and management accounting.

The job advertisements suggest that accountants develop a multifaceted professional identity reflecting their area of specialization and their level of entry. Financial accountants are more likely to be team-oriented than management accountants, and non-executive accountants are more likely than executive accountants. Analytical thinking seems to characterize management accountants rather than financial accountants. An independent way of working appears to be more pronounced among financial accountants than among management accountants.

This study refines the understanding of the professional identity of accountants by exploring the recruitment of accountants, the initial step of professional socialization. It identifies the most relevant advanced cognitive, emotional and social intelligence competencies based on a broad sample of job advertisements for accounting positions in organizations of different sizes and industries. By contrasting the competencies relevant to different positions and at different stages of their professional lives, it becomes evident that distinct professional identities of accountants coexist. The relevant competencies may be developed during higher education and continuing professional education. They may also be incorporated into individual performance evaluations and used as the basis for promotion decisions.

Based on a hedonic regression approach, the purpose of this paper is to relativize existing green pay off evidence by incorporating Super Trophy as a so far underrepresented determinant. The authors analyze a private panel database of 160 European office properties and confirm a significant green pay off; the positive impact of excellent environmental certification results on market values and net rents is significantly reduced when considering Super Trophy characteristics.

Based on a panel database of 160 European office properties, the survey applies a hedonic regression approach including an extensive set of control factors as, for example, location criteria, general property characteristics, climate adjustments, consumption data, refurbishment activities, green leases, sustainable certification and energy performance certificate figures.

Even though our database still confirms a significant green pay off, the positive impact of excellent environmental certification results on market values and net rents is significantly reduced when controlling for Super Trophy characteristics.

Especially, the question how sustainability can be integrated into real estate appraisal is of major interest. The paper at hand may help in two aspects: on the one hand, it provides further insight with regard to the quantitative impact of Super Trophy Buildings on rents and market values. On the other hand, a higher transparency in appraisals may result in structural specifications that help to consolidate appraisals and empirical evidence on a “green pay off.”

The study investigates a niche segment – landmark properties. The empirical analysis explicitly controls for potential Super Trophy status. It draws attention to the importance of a reasonable and complete set of control variables to increase statistical validity of future studies in that field.

The purpose of this paper is to enable robots to intelligently adapt their damping characteristics and motions in a reactive fashion toward human inputs and task requirements during physical human–robot interaction.

This paper exploits a combination of the dynamical system and the admittance model to create robot behaviors. The reference trajectories are generated by dynamical systems while the admittance control enables robots to compliantly follow the reference trajectories. To determine how control is divided between the two models, a collaborative arbitration algorithm is presented to change their contributions to the robot motion based on the contact forces. In addition, the authors investigate to model the robot’s impedance characteristics as a function of the task requirements and build a novel artificial damping field (ADF) to represent the virtual damping at arbitrary robot states.

The authors evaluate their methods through experiments on an UR10 robot. The result shows promising performances for the robot to achieve complex tasks in collaboration with human partners.

The proposed method extends the dynamical system approach with an admittance control law to allow a robot motion being adjusted in real time. Besides, the authors propose a novel ADF method to model the robot’s impedance characteristics as a function of the task requirements.

The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public funding, impacts on the HEI’s accounting.

The paper draws on the institutional logics perspective to present a single case study of a German HEI that chose to be reorganised from a public into a foundation university. Data were obtained using multiple data collection methods.

The findings suggest that organisational characteristics, which act as filters for institutional logics, play an important role for HEIs’ ability to increase not only their de jure, but also their de facto autonomy through self-motivated, rather than government imposed, reform processes.

The paper is based on a single case study in a country-specific context, limiting the empirical generalisability of the findings.

Germany is not only one of the main nations exporting higher education, but its economy has also been recognised for its stability and development over the last decades. Nevertheless, Germany struggles in its transition to become a knowledge-based economy. Yet, research has so far tended to neglect educational reforms in Continental European countries, such as Germany. By addressing this gap in the literature, this paper is among the first to explore how reform processes shape accounting in German HEIs.

The debate concerning the religious use of psychoactive substances may seem an unlikely candidate for revival in the current prohibitionist climate. Drug consumption is far more likely to incite public concern over the harmful and habit forming properties of certain substances, than conjure up an enthusiasm born of the 1960s for their potential to produce a sincere mystical experience. However, the recent emergence of religious movements who consume plant hallucinogens as their sacrament, and the growth of drug tourism for the spiritually inclined, reflects a renaissance in the use of psychoactive plants and chemicals for spiritual inspiration. This trend presents a challenge to the way in which certain drugs are culturally and legally defined, and brings the concept of religious freedom into the sphere of drug policy.

This case study was designed using the qualitative research method of interviews with key employees to investigate university social responsibility (USR) practices within Institut Catholique de Kabgayi (ICK) in Rwanda and to advance understanding of ways USR is defined against a postgenocide history, to identify its core components, and to track how it is communicated. Key respondents in accordance with their relationships with internal and external stakeholder groups were interviewed from among functions/departments of public relations, human resource management, community outreach, student services, courses and examination office, and the ombudsperson who plays an intermediary role between employees and employer in case of conflict. Findings suggest that for this higher education organization, on one hand, USR is understood mainly as stakeholder aid and Christian engagement benefitting employees, students, and community members according to specific needs. On the other hand, USR also is understood in terms of privacy protection and as a research driver that integrates openness, flexibility, and autonomy. Core components comprising USR are extension services, business incubation, student volunteer services, public relations activities, public works services, alumni relations, and employee outreach services. Means for communicating USR are face-to-face communication, partnerships, and mass media channels.

In previous efforts I have indicated that Social Catholicism, qua Roman‐Catholic Social Economycs or Économie politique chrétienne, is now at the one and a half century mark, given its formal introduction with the publication of Charles de Coux's Essais d' économie politique at Paris/Lyon in 1832. This was soon to be followed by Alban de Villeneuve‐Bargemont's Christian Political Economy, or Inquiry into the Nature and Causes of Poverty in France and Europe, etc, (1837), the subsequent founding of the Société d'Economie Sociale in 1856 and publication — inter alia — of La réforme sociale (1864) and Exposition of Social Economics (1867) by P. G. Frédéric Le Play; and, contemporarily, by the separate but related efforts of a host of other “thinkers and doers” to both the left or more radical (“Catholic/Christian‐Socialist”) and the right or “individualist” (cum Christianised individuals!) of Le Play's more centrist‐traditional (and, hence, “reactionary”) position. All this was well prior to the promulgation of the first great social encyclical, Leo XIII's Rerum Novarum (RN), in 1891.

Generation Z in Germany – born after 1995 – follows in many ways similar trends to be seen in other countries. Contrary to Generation Y, it is less career-focussed, less keen on financial rewards and less willing to work flexible in a competitive world with total work–life blending. They look for structure, security and feeling good. What is different: Germany is one of the few countries in the world in which Generation Z in many cases can live up to their dreams. Germany has a prospering economy, a stable society and still a good educational system. Most important, for young people, it has an unemployment rate of virtually zero per cent. Therefore, companies definitely must engage in the war for talents and provide Generation Z with a fitting employer value proposition: Generation Z looks for meaningful and exciting work but seeks also meaning and excitement in private lives. In particular, they demand a clear separation of their private lives from their job. All this stands in contrast to the ambitions of the industrial sector in Germany promoting a more Generation Y-type environment with flexibility, agility and work–life blending. This conflict is not dealt with in an open way, since politics and media stand on the side of the large companies. Still, the power of Generation Z is not to be underestimated. Therefore, the chapter leaves it for the future to find out whether the Generation Z or other forces will win.

Because of the rapidly changing environment and fleeting market opportunities, employee's innovative work behavior is increasingly assuming a pivotal role in enhancing organizational effectiveness and competitive advantage. The success of organizations is largely depended on their employees' ability to innovate. The role of cultural intelligence to enhance innovative work behavior is yet to be explored in the innovation research. The purpose of this study is to examine how cultural intelligence enhances employees' innovative work behavior through work engagement and interpersonal trust.

The study is a cross-sectional design which utilizes data from 381 participants from multinational corporations in Saudi Arabia.

The results indicate that cultural intelligence can significantly affect employee's innovative work behavior. It further reveals that both work engagement and interpersonal trust partially mediate the effect of cultural intelligence on innovative work behavior.

This study adds to the literature on intelligence by examining an underexplored type of intelligence (i.e. cultural intelligence) in relation to employee's innovative work behavior. It reveals work engagement and interpersonal trust as the psychological mechanisms that can link cultural intelligence to innovative work behaviors.

In her popular Development of Economic Analysis, Ingrid Rima writes early on of the “compatibility” of “emphasis on the state as an instrument to achieve socially optimal results…with what has come to be called social economics”. Subsequently (1978, p. 322; 1986, p. 396), she treats of J.M. Clark's “crucial” contribution to the development (1920s/1930s) of a new type of economics he describes as “social”. Similarly, George F. Rohrlich, in his 1970 introductory essay, “The Challenge of Social Economics”, wrote of “The emerging field of social economics”, and noted that “in the United States the term was used in the 1930s and occasionally thereafter”. More recently (1982), Samuel Cameron singles out Mark A. Lutz's 1980 USE contribution, e.g., for neglecting Charles Devas(op. cit., 1876–1907) “as a contributor to the founding of social economics”, while comparing Devas to “the modern social economist”.