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Purpose – To integrate agency and stakeholder theories with the Jacobs Value Distinction (JVD) thus presenting a micro and macro reconsideration of the JVD for a finer…
Purpose – To integrate agency and stakeholder theories with the Jacobs Value Distinction (JVD) thus presenting a micro and macro reconsideration of the JVD for a finer grained perception of the values underpinning corporate and global governance initiatives.Design/methodology/approach – By extrapolating the JVD – commercial and guardian – this chapter examines the roots of moral malaise in the modern global firm. Examples and a theoretical rationale are given for identifying why and how ethical – moral problems continue to occur.Findings – A metaphorical maelstrom is discernible in the global business environment and more turmoil, especially in balancing business values, is emerging for the managers of today’s corporations. Application of the JVD predicts that under certain conditions the hybrid nature of the firm causes managers and shareholders to engage in morally risky behaviour. In further exploring the value basis of the 10 principles of the United Nations (UN) Global Compact, it is found that similar values conflict, which intensifies the need for international business managers to beware the moral risks.Research implications – This viewpoint draws upon sound theoretical analysis and future studies should collate case analysis and practitioner interview data to further consolidate the findings. The viewpoint gives managers a useful tool for identifying conflicts of values underlying decisions and forms the basis for continuous improvement in the context of operational and strategic actions in international business.Originality/value of chapter – The integration of the JVD with agency and stakeholder theories is new and critique of the 10 principles of the UN Global Compact via the JVD has not happened previously.
Although wine tourism in Australia and internationally is well established, marketing research efforts to date have been negligible. Estimates of visitation to wine regions by domestic and international visitors are based on secondary analysis, and these data do not conform to the accepted definition of wine tourism. Economic indicators of wine tourism at the regional level are based on industry estimates and there is no systematic collection of survey data on wine tourism. Wine Tourism marketing issues at the regional level such as market image and branding, regional identity, facilities, infrastructure, wine tourist expenditure, market research and the government promotion are explored and factors to consider when marketing wine regions are identified.
– The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant’s perspective.
The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant’s perspective.
There has been a dearth of qualitative studies examining accountant’s attitudes to financial reports. This study therefore interviews 13 rural accountants regarding their opinions on the usefulness of financial information they provide to farmers, and what types of financial information could aid farm management.
Accountants generally agree that the present financial reports provided to farmers are of little decision-making value, since they are made for the purposes of compliance. In response, the accountants suggest a number of management accounting reports can better aid farmers.
Accountants are important to the success of farms, yet in-depth responses have not previously been sought on the reports that accountants produce for farmers. This research provides accountants’ opinions on how reports could be more useful for farmers and how more focused management accounting reports can assist decision-making.
The qualitative approach used in this research provides a fresh and richer perspective on the usefulness of accounting to farm management. Interviewing the adviser rather than the business owner is relatively uncommon in agricultural organisations. The interviews have allowed the thoughts and concerns of accountants to come to light in a manner not previously achieved in organisational studies which relate farming and accounting.
Many tourism related businesses give little consideration to influencing people to make repeat visits. Wineries are no exception. Management often spends too little time and effort trying to satisfy the visitor and encourage them to return. However, repeat visitors are valuable because they typically spend more than first‐time tourists and pass along information to others. This paper examines the importance of bringing consumers back to a winery, and the information and spending implications of doing so.
We are delighted to present this collective work committed to address the challenges of balancing social and environmental concerns with corporate requirements, as part of the Advances in Sustainability and Environmental Justice Series. This volume, co-edited by Dr. Liam Leonard and Dr. Maria Alejandra Gonzalez-Perez, is the second of this series dedicated to Sustainability and Corporate Social Responsibility (CSR) within the scope of International Business.
Karina A. Branum is an MBA Student of Entrepreneurship and Management/Organizational Behavior at Loyola Marymount University (Los Angeles, California). She received her Bachelor of Arts in Economics from the University of Hawai’i at Manoa in Honolulu, Hawai’i in 2006. Following her undergraduate work, she worked as an Accounting Analyst in the entertainment industry before deciding to obtain her MBA. Upon receiving her MBA, she plans on pursuing a career with a sustainable business/organization and potentially starting a business in the field of water conservation and management. Research interests include further examination of the relationship between sustainable technology and business practices and profitability.