Search results

This research investigates how the value creation interests and activities of different stakeholder groups within one open source software (OSS) project influence the project's development over time.

The authors conducted a case study of OpenSimulator using textual and thematic analyses of the initial four years of OpenSimulator developer mailing list to identify each stakeholder group and guide our analysis of their interests and value creation activities over time.

The analysis revealed that while each stakeholder group was active within the OSS project's development, the different groups possessed complementary interests that enabled the project to evolve. In the formative period, entrepreneurs were interested in the software's strategic direction in the market, academics and SMEs in software functionality and large firms and hobbyists in software testing. Each group retained its primary interest in the maturing period with academics and SMEs separating into server- and client-side usability. The analysis shed light on how the different stakeholder groups overcame tensions amongst themselves and took specific actions to sustain the project.

The authors extend stakeholder theory by reconceptualizing the focal organization and its stakeholders for OSS projects. To date, OSS research has primarily focused on examining one project relative to its marketplace. Using stakeholder theory, we identified stakeholder groups within a single OSS project to demonstrate their distinct interests and how these interests influence their value creation activities over time. Collectively, these interests enable the project's long-term development.

A central mechanism of European integration is the relationship between the European institutions and European‐level interest groups. This paper reviews the ability of interest groups to contribute to European integration by providing an overview of their numbers, support factors, resources, capacities and organisation, as well as identifying the change agents in their organisational environment.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

The purpose of this paper is to explore the concept of stakeholder dynamics and to show how stakeholders demonstrate their dynamic nature in the power/interest matrix. This, in turn, should assist project management and stakeholder management practitioners predict the behavior of different stakeholder groups in their projects, and strategize their stakeholder management approaches accordingly.

The findings in this paper are based on data collected from 12 diverse projects from five different business sectors executed in Norway by means of an online, closed-question questionnaire, which was analyzed using various statistical approaches.

Stakeholder dynamics is a contextual phenomenon, which takes different forms and shapes from one stakeholder group to the other, from one industry or business sector to the other, and even from one project to the other within the same industry or business sector. The stakeholder group of user(s) was the most dynamic in Norwegian projects based on their continuous repositioning on the power/interest matrix from one project phase to the other. Environmental activists/organizations were the least dynamic stakeholder group in the full sample of projects.

This paper presents the first more comprehensive empirically based findings about stakeholder dynamics in projects the authors have been able to find. The study gives project management practitioners insights from various industries and business sectors into how stakeholders change position over time. It also shows that the two attributes of power and interest are strongly connected and affect one another, which might make it possible to control and design a safer and less complex stakeholder environment for future projects.

The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

The focus of corporate affairs practice is on the interests of the organisation served by the corporate affairs practitioner, and on how these interests can be sustained, furthered and protected. However, effective corporate affairs practice recognises that corporate interests must be reconciled with other interests, such as those of the community or special interest groups, but this recognition leads to a number of practical problems. These problems relate to the identification of other interests which must be taken into account, and to weighting other interests in management decision‐making. This paper looks at some of these practical corporate affairs management problems and draws on the author's experience to suggest ways in which they can be managed.

Under IAS 24 a related party transaction (RPT) is a “transfer of resources, services or obligations between related parties, regardless of whether a price is charged” (IASB). The purpose of this paper is to consider the interest of the business group and the directing activity of the parent company for the interpretation of the RPT. Considering the interest of the group means to interpret the intra-group transactions not as isolated transactions, as usually done by the empirical studies, but in a wider perspective, that of the group.

This paper builds on explanatory multiple case studies in order to answer the following research questions: why the interest of the business group and the directing activity of the subsidiaries by the parent company are important in the interpretation of RPTs. How RPTs can be interpreted in the light of the directing activity of the holding company.

Dominant shareholder tends to demonstrate that the group it is not managed as a single economic entity and sometimes that subsidiaries are not really controlled. The case studies show that a regulation that imposes the transparency of the directing activity has at least two effects: the controlling shareholder finds it convenient to delegate the decision-making power and to not carry out RPTs among firms that do not present clear economic links. Thus, the transparency of the directing activity seems to be a disincentive to the establishment of a pyramidal group with expropriation purposes.

It is appropriate that the interpretation of the RPT take into account not only the disclosure of the RPT (e.g. type and nature), but also the following disclosure: the reason and the business purpose that lead to RPT; the interest of the company in engaging such transactions; and the procedures for their approval. The independence of subsidiaries directors is necessary to ensure the management autonomy of the boards, and in the case of directing activity they have to protect outsiders in the case of detrimental transactions ordered by the controlling and directing company that are not carried out in the interest of the group.

Unlike what has been done so far by the literature on RPT, this paper considers the interest of the group to interpret the intra-group transactions and the separation between control and direction. It means do not interpret RPT as isolated transactions, as usually done by the empirical studies, but in a wider perspective, that of the group.

This study explores the factors influencing the value of enterprise social media (ESM) from the perspective of compatibility. Establishing a theoretical model based on compatibility theory, the authors examine the effects of two dimensions of compatibility and the mediating effects of employees' intrinsic motivations. ESM is an important tool that helps companies to enhance knowledge sharing and cross-department collaboration. Thus, it is important to understand factors that can facilitate the role of ESM in improving enterprise operating performance.

The authors conducted a survey among 353 users of a leading ESM platform and empirically investigated how compatibility influences ESM value through employees' intrinsic motivations. Structural equation modeling (SEM) was applied to study the relationship among compatibility, employees' intrinsic motivations and ESM value.

The empirical research results indicate that compatibility of self-interest with group interest influences the value of ESM, and intrinsic motivations toward collaboration and toward knowledge management partially mediate the effects of the two dimensions of compatibility on ESM value.

First, the empirical analysis relies on data from surveying employees of Chinese companies. Therefore, one direction for future research is to reexamine the model using data from other countries. Second, the effects of compatibility identified in the study may vary among different ESM platforms. In addition, the findings may change for organizations having different sizes.

This finding suggests that managers should pay close attention to potential conflicts of interest when implementing ESM to enhance group communication and collaboration. This study also highlights the importance of compatibility of new working processes with experience in practice. In addition, intrinsic motivations towards both cooperation and knowledge management in ESM are important factors influencing the value creation of ESM. Therefore, to cultivate employees' intrinsic motivation, managers and organizations need to facilitate the formation of a collaborative atmosphere and habits of cooperative adoption.

Although previous studies show that compatibility is a strong belief salient to technology acceptance and continuance usage behavior, the operational definition of compatibility developed by prior studies has generally been limited to the technology perspective and the individual level. However, the primary benefit of ESM is enabling online team collaboration and knowledge sharing across various departments. Thus, the level of compatibility between employees' self-interests and group interests may influence their intrinsic motivations toward ESM usage. From this perspective of individual–group interest conflicts, the authors propose a conceptual research model based on the theory of compatibility in innovation diffusion.