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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 11 April 2023

Arash Arianpoor, Mahdi Salehi and Fereshteh Daroudi

The purpose of this study is to assess the impact of nonfinancial sustainability reporting (NFSR) on enterprise value moderated by the management legitimate authority (MLA) for…

Abstract

Purpose

The purpose of this study is to assess the impact of nonfinancial sustainability reporting (NFSR) on enterprise value moderated by the management legitimate authority (MLA) for companies listed on the Tehran Stock Exchange.

Design/methodology/approach

To this aim, 190 firms were assessed during 2014–2019. This study used Arianpoor and Salehi’s indicators. The scoring method for NFSR, environmental sustainability reporting (ESR), social sustainability reporting (SSR) and governance sustainability reporting (GSR) was based on Zimon et al. Also, the CEO pay slice index was used to calculate the management’s legitimate authority. Tobin’s Q was used as a standard measure for the firm value, providing a suitable means of comparison.

Findings

The results revealed that NFSR affects enterprise value positively. In addition, ESR and SSR positively affect the enterprise value. However, GSR did not affect the enterprise value. MLA affects the relationship between NFSR/ESR/SSR/GSR and enterprise value, resulting from the effect of MLA on firm-related information quality and transparency.

Practical implications

Linking NFSR and management’s legitimate authority to firm value will enable managers to lead in helping firms enhance transparency and disclosure, improving their reporting standards and increasing the enterprise value. This, in turn, will ultimately result in better sustainability and governance practices.

Social implications

The results can help understand that analysts and investors somehow consider discussions related to the NFSR in decisions related to the company’s value, and positive market reactions to these practices’ disclosures can motivate firms to improve value and performance.

Originality/value

The majority of prior research in this field has focused on developing countries. An international perspective is critical, and this study helps draw a more contextualized picture of sustainability than before. In addition, the present research explored the management’s legitimate authority role, which is considered an innovative aspect.

Article
Publication date: 12 July 2019

Peiran Gao, Yeming Gong, Jinlong Zhang, Hongyi Mao and Shan Liu

The purpose of this paper is to explore the joint effects of different types of IT resources and top management support. Especially, the authors attempt to mainly examine a…

Abstract

Purpose

The purpose of this paper is to explore the joint effects of different types of IT resources and top management support. Especially, the authors attempt to mainly examine a negative synergy or substitution relationship between IT infrastructure resources and CEO support, and a positive synergy or complementary relationship between IT human resources and CEO support among the large-sized enterprises.

Design/methodology/approach

A research model that integrates IT infrastructure resources, IT human resources, CEO support and the degree of usage of IT for business objectives (i.e. IT business spanning capability) is developed. Based on a sample of 112 large-sized enterprises, partial least squares is used to analyze the research model.

Findings

Whereas the positive moderating role of CEO support in the effectiveness of IT human resources is insignificant, CEO support and IT infrastructure resources have a substitution relationship in predicting IT business spanning capability. Furthermore, the results can explain under which conditions IT infrastructure resources insignificantly or significantly affect IT business spanning capability in large-sized enterprises. Specially, IT infrastructure resources significantly affect IT business spanning capability only when CEO support is low. Thus, in the presence of high CEO support, IT executives in large-sized enterprises should prioritize developing highly effective IT resources, such as IT human resources.

Originality/value

This paper highlights the joint effects of two critical IT resource types (i.e. IT infrastructure and IT human resources) and CEO support in the IT assimilation process among the large-sized enterprises, ultimately contributing to information systems theories and practices.

Details

Industrial Management & Data Systems, vol. 119 no. 6
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end…

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 February 1993

Gordon Wills

Posits that every enterprise must institutionalize its workplacelearning systems and opportunities in such a way that it radiates whatit has already achieved and from this moves…

Abstract

Posits that every enterprise must institutionalize its workplace learning systems and opportunities in such a way that it radiates what it has already achieved and from this moves on to realize its full potential – in short, the enterprise itself is the key. Examines in successive chapters: the individual manager and questioning insights (Q); the major systems which the enterprise uses to capture and structure its learning; a SWOT analysis of the enterprise′s total learning; action learning, its contribution to the achievement of enterprise growth, and the role of programmed knowledge (P); the Enterprise School of Management (ESM) as a phoenix of enlightenment and effectiveness rising from the ashes of traditional, less effective management training initiatives; and, finally, the practical realization of the action learning dream, as evidenced by emerging examples of successful and profitable implementation worldwide. Concludes with a selection of pertinent abstracts.

Details

Journal of Management Development, vol. 12 no. 2
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 1 December 2001

Roy Chan and Michael Rosemann

Enterprise Systems are comprehensive and complex applications that form the core business operating system for many companies worldwide and throughout most industries. The…

1108

Abstract

Enterprise Systems are comprehensive and complex applications that form the core business operating system for many companies worldwide and throughout most industries. The selection, implementation, use and continuous change of Enterprise Systems (ES) (e.g. mySAP.com) require a great amount of knowledge and experience. Due to the lack of in‐house ES knowledge and the high costs of engaging experienced implementation consultants, organizations realize the need to better leverage their knowledge resources. Managing this knowledge is increasingly important with the second wave of ES projects focusing E‐Business applications like Customer Relationship Management (CRM) and Supply Chain Management (SCM). These new applications embrace an open‐integration strategy that will incorporate and support other vendors’ applications as part of its Internet‐based enterprise computing platform. This paper proposes a framework for managing knowledge in Enterprise Systems. The framework draws its strength from meta‐case studies and comprehensive literature analyses, which is consolidated into a three‐dimensional framework. The preliminary results show that the importance of value‐adding activities and innovation are elemental to knowledge management in the aspect of ES.

Details

Journal of Systems and Information Technology, vol. 5 no. 2
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16312

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 August 2001

Marinus Swanepoel, Adeline Du Toit and Pieter A. Van Brakel

The dependency of academic information services on information technology is growing, particularly as information technology is the primary infrastructure of a digital library…

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Abstract

The dependency of academic information services on information technology is growing, particularly as information technology is the primary infrastructure of a digital library. This is compound by the fast changing/developing nature of information technology and the trend towards digitisation. The changing nature of information technology contributes to the need to manage it. The focus of this article is on the management of information technology with specific reference to the changing nature of this resource. To find a suitable model with which to manage information technology the management of change as well the management of technology was studied. In doing so 11 variables (which should be included in a management model) were distilled for literature. Directors of academic information services in the South African territory sector were approached to rank the variables. Of these 11 variables, the first six were identified as key criteria. When existing information technology models were evaluated, these key criteria were used as the most important measured of effectiveness. However, attempts to find suitable existing model that accommodates all six key criteria were unsuccessful. Ultimately, a new model was designed which could be implemented by academic information services (i.e. university libraries).

Details

Aslib Proceedings, vol. 53 no. 6
Type: Research Article
ISSN: 0001-253X

Keywords

Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

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Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Structural Survey, vol. 19 no. 3
Type: Research Article
ISSN: 0263-080X

Article
Publication date: 1 September 2001

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…

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Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Facilities, vol. 19 no. 9
Type: Research Article
ISSN: 0263-2772

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