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Article
Publication date: 1 January 1999

Richard J. Bauer and Julie R. Dahlquist

Discusses research ideas on the distinctions between data, information and knowledge, the categories of knowledge and knowledge‐processing activities in Holsapple and Whinston’s…

Abstract

Discusses research ideas on the distinctions between data, information and knowledge, the categories of knowledge and knowledge‐processing activities in Holsapple and Whinston’s (HW’s) taxonomy (1987, 1988a, 1988b), and their application to markets and the activities of the firm. Describes a manufacturing firm’s inputs, production processes and outputs in terms of HW’s taxonomy, pointing out that management must filter the information surrounding the firm to turn it into knowledge of various types, e.g. descriptive, derived, assimilative etc. Considers the role of information for customers of and investors in the firm; and the relationship between knowledge and efficiency. Identifies three types of knowledge workers (builders, stewards and appliers) and calls for further research on the taxonomy of knowledge and standards of knowledge within the finance discipline.

Details

Managerial Finance, vol. 25 no. 1
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 1 September 2005

Colin C. Williams

This article evaluates the coping practices adopted by households in East‐Central Europe following the collapse of the socialist bloc. Drawing upon the New Democracies Barometer…

Abstract

This article evaluates the coping practices adopted by households in East‐Central Europe following the collapse of the socialist bloc. Drawing upon the New Democracies Barometer (NDB) survey, it is here revealed that although a common assumption is that post‐socialist societies have under gone a transition to greater reliance on the market, an analysis of household coping practices provides little evidence that this is widely the case. Instead, households in most post‐socialist societies continue to rely heavily on a multiplicity of economic practices in order to secure their livelihoods with little, if any, shift over time towards the use of the formal economy in general and the market in particular. The outcome is a call for recognition and appreciation of the heterogeneous economic practices being used by households in East‐Central Europe and for greater consideration to be given to the contributions of the in formal sector in securing livelihoods.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 9
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 June 2002

Barrie O. Pettman and Richard Dobbins

This issue is a selected bibliography covering the subject of leadership.

26744

Abstract

This issue is a selected bibliography covering the subject of leadership.

Details

Equal Opportunities International, vol. 21 no. 4/5/6
Type: Research Article
ISSN: 0261-0159

Keywords

Book part
Publication date: 28 September 2020

Joanna Golden, Mark Kohlbeck and Zabihollah Rezaee

Purpose – The purpose of this study is to investigate whether a firm’s cost structure (specifically, its cost stickiness) is associated with environmental, social, and governance…

Abstract

Purpose – The purpose of this study is to investigate whether a firm’s cost structure (specifically, its cost stickiness) is associated with environmental, social, and governance (ESG) sustainability factors of performance and disclosure.

Methodology/approach – This study uses MCSI Research KLD Stats (KLD) and Bloomberg databases for the 13-year period from 2003 to 2015 in constructing ESG performance and disclosure variables, respectively. The authors adopt the general cost stickiness models from Anderson, Banker, and Janakiraman (2003) and Banker, Basu, Byzalov, and Chen (2016) to perform the analysis.

Findings – The authors find that a firm’s level of cost stickiness is positively associated with certain sticky corporate social responsibility (CSR)/ESG activities (both overall and when separately classified as strengths or concerns) but not with other nonsticky CSR activities. The authors also show that the association between cost stickiness and ESG disclosure is incrementally stronger for firms with CSR activities classified as sticky. Furthermore, the authors provide evidence that ESG disclosure is greater when both cost stickiness and the degree of sticky CSR activities increase. The authors show that when cost stickiness is high and CSR activities are sticky, management has incentives to increase CSR/ESG sustainability disclosure to decrease information asymmetry.

Originality/value – The findings present new evidence to understand how management integrates cost management strategies with various dimensions of sustainability performance decisions and show that not all ESG activities are equally effective when it comes to cost stickiness. The authors also demonstrate that increased sustainability disclosure helps reduce information asymmetry incrementally more when both costs are sticky and CSR activities are sticky.

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Book part
Publication date: 9 April 2019

Barrie Gunter

Abstract

Details

Gambling Advertising: Nature, Effects and Regulation
Type: Book
ISBN: 978-1-78769-923-6

Content available
Book part
Publication date: 10 December 2018

Gaétan Breton

Abstract

Details

A Postmodern Accounting Theory
Type: Book
ISBN: 978-1-78769-794-2

Content available
Book part
Publication date: 21 July 2017

Abstract

Details

Advances in Global Leadership
Type: Book
ISBN: 978-1-78714-698-3

Article
Publication date: 1 May 1988

Joan Williamson

The problems of One‐Man‐Bands (OMBs) began to be taken seriously in the early 1980s when the Aslib OMB group was formed. The group received considerable attention in the…

Abstract

The problems of One‐Man‐Bands (OMBs) began to be taken seriously in the early 1980s when the Aslib OMB group was formed. The group received considerable attention in the professional press, and became the object of a study by Judith Collins and Janet Shuter who identified them as “information professionals working in isolation”. Many of the problems identified in the Collins/Shuter study remain — not least of these being the further education and training needs of OMBs. These needs are studied in this report. The author has firstly done an extensive survey of the literature to find what has been written about this branch of the profession. Then by means of a questionnaire sent to the Aslib OMB group and the National Council for Voluntary Organisations (INVOG), training and education needs have been pinpointed. Some of these needs have then been explored in greater detail by means of case studies. The author found that the most common deterrents to continuing education and training were time, cost, location, finding suitable courses to cover the large variety of skills needed and lastly, lack of encouragement from employers. The author has concluded by recommending areas where further research is needed, and suggesting some solutions to the problems discussed.

Details

Library Management, vol. 9 no. 5
Type: Research Article
ISSN: 0143-5124

Keywords

Content available
Book part
Publication date: 24 August 2017

Amy C. Edmondson and Jean-François Harvey

Abstract

Details

Extreme Teaming
Type: Book
ISBN: 978-1-78635-449-5

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