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Article
Publication date: 1 June 2002

Pina Tarricone and Joe Luca

Business expects far more from employees than technical and generic skills. There is a growing emphasis on employees to not just do their job but to contribute to business…

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Abstract

Business expects far more from employees than technical and generic skills. There is a growing emphasis on employees to not just do their job but to contribute to business success. As the emphasis is placed on individuals contributing to the effective, positive perpetuation of the business through the development of professional and work related skills; the team culture of business today places additional emphasis on the ability to work effectively within a team environment. Specifically, this paper will discuss the importance of social interdependence and teamwork and the implications for business success and team success

Details

Team Performance Management: An International Journal, vol. 8 no. 3/4
Type: Research Article
ISSN: 1352-7592

Keywords

Book part
Publication date: 29 January 2024

Hafizur Rahman

Today’s financial reporting inherits its origin in money, numbers and accounting dated back 7,000 years in Mesopotamia. The Italian Luca Pacioli, “first person to publish a work…

Abstract

Today’s financial reporting inherits its origin in money, numbers and accounting dated back 7,000 years in Mesopotamia. The Italian Luca Pacioli, “first person to publish a work on double-entry bookkeeping”1 is regarded as the father of accounting and bookkeeping. In USA, SEC issued its first Accounting Series Release which appeared to be Commission’s views on auditing and accounting, later, in 1982 has become known as Financial Reporting Releases. Today more than 100 countries permit publicly held companies to use International Financial Reporting Standards. This meteoric rise for use of financial reporting was due to a worldwide demand from regulators, lenders, trade partners, businesses, investors and policy makers. “The Companies Act of 1994 mandates requirement for financial reporting by all companies in Bangladesh.”2 Banks’ reporting formats and disclosures in Bangladesh based on BAS 30 is similar to the requirements of the Companies Act of 1994. The research depicts how the two banking institutions of Bangladesh – Islami Bank Bangladesh Limited (IBBL) and Grameen Bank having two philosophical objectives – uniquely present their results of operation under a uniform financial reporting system and how they differ in their financial operations.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Book part
Publication date: 23 December 2005

Luca Zan

This article reflects on the lack of focus on history characterizing the strategic management field. Reasons and consequences of such a peculiar situation need to be pointed out…

Abstract

This article reflects on the lack of focus on history characterizing the strategic management field. Reasons and consequences of such a peculiar situation need to be pointed out in order to develop a better history-grounded research approach inside the field.

In terms of (the missing) history of thought, a fear of history seems to characterize the field, for a more aware historical understanding of strategic management and practices is likely to question not only notions and concepts, but the very perception of the field as a practically oriented discipline. A lack of historical reflection is usually preferred, wherein strategic management seems to come out of the blue, ignoring its inner evolution over time, and the relationships with previous bodies of knowledge in the business realm, such as for instance administrative sciences and accounting.

In terms of the history of practice the situation is – if possible – even worse, with an obscure understanding of contexts and features of managerial practices in the past. Archival research is called for here, drawing on two research projects on pre-industrial revolution context (the Spanish Royal Tobacco Factory in the XVIII century, and the Venice Arsenal in the turn of the XVI century), in order to examine how prior management practices can influence and inform our present understanding of the discipline of strategic management. A less simplistic view of managing practices in the past emerges, which challenges the commonly held cycle of innovation and discontinuity perpetually alleged in the strategic management field to legitimize its own existence as a research area.

While strategic management tools show a potential contribution to historical understanding in this archival research, a more historically aware understanding of the evolution of the field is thus intended as a way to falsify strategic management theory.

Details

Strategy Process
Type: Book
ISBN: 978-1-84950-340-2

Book part
Publication date: 11 August 2014

Lara Lengel and Victoria Ann Newsom

To examine how social media restrict and recreate messages within current interactionist scripts in the Middle East and North Africa (MENA), this study applies a framework of…

Abstract

To examine how social media restrict and recreate messages within current interactionist scripts in the Middle East and North Africa (MENA), this study applies a framework of digital reflexivity highlighting stages of information flow. It applies the symbolic interaction concept of emotional events to analyze the self-immolation of Mohamed Bouazizi and the role of social media in disseminating Bouazizi’s act as one catalyst of the MENA citizen uprisings. The role of social media in the “Arab Spring” merits investigation because social media provide opportunities to examine shifting identities, interactions, and actions of citizen activists in the MENA uprisings. This study is important and timely because little symbolic interactionist scholarship exists on MENA identities and social movements, or on crowd interaction and activism outside the West. The nuanced nature of MENA political activism and complex processes of the development of activists’ “mutable” selves (Zurcher, 1977) are fluid and resistant to symbolically defined social roles, interactionist scripts and reflexivity, and public communication practices in a MENA under political and social transition.

Details

Symbolic Interaction and New Social Media
Type: Book
ISBN: 978-1-78350-933-1

Keywords

Content available
Book part
Publication date: 23 December 2005

Abstract

Details

Strategy Process
Type: Book
ISBN: 978-1-84950-340-2

Book part
Publication date: 9 November 2020

Daniel B. Sands

This work addresses how consumer perceptions of quality may be influenced by the composition of competition. I develop a theoretical framework that explains how consumer…

Abstract

This work addresses how consumer perceptions of quality may be influenced by the composition of competition. I develop a theoretical framework that explains how consumer evaluations of quality can be negatively impacted by a product's stylistic similarity to popular competitors. These issues are examined empirically using more than 75,000 online consumer evaluations, from the evaluation aggregator Rotten Tomatoes, of 123 feature films released in the United States during 2007. Results suggest that during a movie's opening week, movies that are stylistically similar to the top-performing box office movie are evaluated less favorably. Additional analyses indicate that this negative effect may persist in later periods due to social conformity pressures, and that there is reduced demand for those movies that are stylistically similar to the top box office performer. This article contributes to the broader literature in strategic management by depicting how stylistic features of competitors can affect consumer behaviour and perceptions of quality in markets. This work also suggests managerial implications for entry-timing decisions and positioning choices.

Article
Publication date: 18 March 2022

Joe Cox, Jann Tosatto and Thang Nguyen

The authors investigate whether the individual “completion contributions” that enable online crowdfunding campaigns to meet or exceed their targets tend to be larger in relative…

Abstract

Purpose

The authors investigate whether the individual “completion contributions” that enable online crowdfunding campaigns to meet or exceed their targets tend to be larger in relative terms when made nearer to the funding deadline. As these contributions are likely to have a disproportionate impact upon campaign outcomes, the authors assess whether the investment patterns they observe are consistent with the theory of impact philanthropy.

Design/methodology/approach

The authors use campaign-level data incorporating observations on campaigns from reward (both all-or-nothing, AoN and keep-it-all, KiA), donation and equity-based platforms. To the knowledge of the authors, the coverage of the data is unparalleled elsewhere in the crowdfunding literature. Using these data, the authors analyze whether completion contributions tend to vary contingent upon both the proximity of the deadline and form of crowdfunding.

Findings

The authors find that completion contributions tend to vary significantly and positively with proximity to funding deadlines. The authors also find that this relationship tends to be more pronounced among AoN than for KiA campaigns, as well as for donation-based platforms compared with equity-based platforms. Altogether, the patterns of behavior observed are consistent with the theory of impact philanthropy.

Originality/value

The authors help develop a better understanding of the behaviors of contributors to online crowdfunding campaigns and whether those behaviors are consistent with altruistic motivations. The findings also have considerable value in understanding the non-financial factors associated with the informal financing of business startups.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 28 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 23 December 2005

Abstract

Details

Strategy Process
Type: Book
ISBN: 978-1-84950-340-2

Abstract

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Content available
Article
Publication date: 21 August 2007

Pieter Ballon

534

Abstract

Details

info, vol. 9 no. 5
Type: Research Article
ISSN: 1463-6697

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