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1 – 10 of 78João Nunes and Luiz Montanheiro
In recent years, Portugal has followed the example of other Western countries, first by regulating access of private initiative into a variety of economic activities starting with…
Abstract
In recent years, Portugal has followed the example of other Western countries, first by regulating access of private initiative into a variety of economic activities starting with banking in 1985 and lately, selling state‐owned companies in 1989. Privatization has been seen as a key issue in the former Portuguese Prime Minister Cavaco Silva's reforms to enable Portugal to achieve a better socio‐economic performance. These reforms started before 1986, the period of European Union membership, having as main goals: economic growth, modernization of economic units, and increase of competitiveness within the European context. Indeed, within many of the privatization objectives, it is partly recognized that privatization played an important role in the Portuguese government's strategy, which was complemented by price liberalization, taxation, and financial system reforms.
The purpose of this paper is to explore the relationship between firm size, the nature of ownership and corporate social responsibility (CSR) performance in China and to figure…
Abstract
Purpose
The purpose of this paper is to explore the relationship between firm size, the nature of ownership and corporate social responsibility (CSR) performance in China and to figure out the reason that state-owned enterprises (SOEs) usually perform better in CSR activities than private enterprises.
Design/methodology/approach
The authors conducted two studies of CSR in China. In the first study, the authors developed and assessed a CSR measure; second study was to investigate the difference of CSR behavioral performance between SOEs and private enterprises.
Findings
The authors found that the differences in CSR performances between SOEs and private enterprises were not caused by the nature of ownership as most Chinese scholars used to believe. Actually, the differences came from the differences of firm size, which had been ignored in prior studies on factors influencing CSR performance. The size of SOEs is usually much larger than private enterprises, and larger enterprises often perform better in the field of CSR. In a word, the size rather than the nature of ownership is the main reason that CSR performances of SOEs are better than private enterprises.
Originality/value
Though many papers in China suggested that SOEs performed much better than private enterprises in CSR activities, the authors proved that this belief was a misunderstanding. It was found that SOEs were usually larger than private enterprises, which might have confused their efforts to find the real reason that SOEs and private enterprises perform differently in CSR. The authors also developed a measuring tool of CSR based on the Stakeholder Theory, which would be a new measurement tool for future studies, especially for emerging market economies and unlisted companies.
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David Shipley, Graham Hooley, Jozsef Beracs, Krzysztof Fonfara and Krizstina Kolos
The first of several articles on the temporal development ofintra‐firm marketing organizations, relates how Hungary and Poland haveprogressed strongly towards the free market…
Abstract
The first of several articles on the temporal development of intra‐firm marketing organizations, relates how Hungary and Poland have progressed strongly towards the free market economic system. However, social and political opposition is now threatening further rapid reform. Moreover, infrastructure deficiencies and managerial problems are constraining effective marketing. Outdated production orientation is inhibiting the adoption of marketing orientation in the state sector while firm smallness is limiting managerial specialization in the private sector. Concludes, from a mail survey of 1,786 Hungarian and Polish firms, that most existing organizations are inadequate. Marketing orientation is extensive in Hungary but sparse in Poland. Although companies adapt flexibly to market changes and assign marketing responsibility to chief executives, most do not have specialist marketing departments. In the minority of cases where specialist departments do exist, they do not have inferior status to other functions although neither are they closely integrated with them.
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Over the past decade, there has been growing international interest in utilising private contractors to improve efficiency and reduce costs of road maintenance. In developing…
Abstract
Over the past decade, there has been growing international interest in utilising private contractors to improve efficiency and reduce costs of road maintenance. In developing countries the existing private contracting sector is often too weak to take on this work. Accordingly projects to foster private sector involvement have been designed and implemented through international technical assistance, with a varying emphasis on financial, training and other support in order to achieve a workable market. This paper discusses case studies from five different countries which vary widely, in terms of social, cultural, contractual and organizational practices. While there are many different aspects to a construction development programme the paper discusses the issues of international assistance, training programmes, equipment provision, contracts and payments, programme objectives, contractor selection. Lessons are drawn from previous project experience in order to propose guidelines for future contractor development projects.
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This paper introduces a hitherto unpublished 1970 paper written by Lauchlin Currie (1902–1993) on Paul Rosenstein Rodan’s famous 1943 paper on the “Big Push” which led to the…
Abstract
This paper introduces a hitherto unpublished 1970 paper written by Lauchlin Currie (1902–1993) on Paul Rosenstein Rodan’s famous 1943 paper on the “Big Push” which led to the balanced-unbalanced growth debate to which Albert Hirschman (1915–2012) was an important contributor. Both Currie and Hirschman had been key economic advisers to the Colombian government, and their respective views on development planning are contrasted. In particular, it is shown how Currie’s 1970 paper illuminates the theory behind the 1971–1974 national plan for Colombia that he prepared and helped deliver; and how the related institutional innovations have had an enduring impact on Colombia’s recent economic history.
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The human resource valuation system cannot be considered to be a complete system of accounting unless it is followed by an equally competent system of auditing. Application or use…
Abstract
The human resource valuation system cannot be considered to be a complete system of accounting unless it is followed by an equally competent system of auditing. Application or use of human resource accounting, therefore, must also be followed by a separate HR audit to ascertain whether or not the performance of the managers has been true and fair in the overall interests of the organization they serve. The application and usefulness of human resource valuation depends on the future efforts and experiments to be made by practising managers, accountants and academicians. It also needs support from the professional bodies and government. In the absence of human resource valuation, the management may not realize the negative effects of certain programmes aimed at improving profits in the short run. Such programmes may result in decreased value of human assets due to a fall in productivity levels, high labour turnover and low morale. Audit of human resources could help in finding out the efficiency of every segment. Human resource audit could enable the appraisal of the performance of various managers. The basic function and management of human resources is also greatly facilitated. Hence human resource valuation and audit activity could be helpful in improving the efficiency of human resources in the changing business scenario.
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‘The American Gas Company once deleted any reference whatsoever to “gas” or “ovens” in an explanation of Buchenwald,’… Keith Mayes reports from New York on round‐the‐clock…
The purpose of this paper is to explore the core meaning of critical research.
Abstract
Purpose
The purpose of this paper is to explore the core meaning of critical research.
Design/methodology/approach
It begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of a progressive drum. Indeed, rather than facilitating a productive historical movement, scholarship may, at times, window‐dress brutality. These questions are examined by drawing on pertinent literature in social theory and cultural analysis. This work cautions that only continuous, unconditional, self‐reflective criticism provides a navigational path between barbarism and enlightenment. It proposes harnessing our full repository of critical scholarship to renew ever‐relevant forms of praxis (This is not the same notion of “practical” that involves berating workers in suits and white shirts.)
Findings
Unfortunately, an examination of contemporary progressive accounting literature exposes fundamental departures from these standards for criticism; that many fields have lapsed into a form relativism, enabling highly conservative political agendas. This degeneration is instigated at the outset of research, through an inappropriate choice of initial object for analysis (or “root metaphor”).
Research implications
To address the predicament, this paper proposes a greater self‐awareness in framing the initial starting point, using a procedure drawn from Hegel and Marx's dialectics. To “test’ this methodology, the paper examines four streams of progressive accounting research: professional (e.g. Brilovian) analysis, Foucauldian (culturalist) studies, ethnographic studies, and epistemic contributions.
Originality/value
Each review offers suggestions for a dialectical reconstruction of the original, including a revised initial starting point (object) for the analysis.
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Tony Tinker and Athina Koutsoumadi
Technical excess in accounting education has always been a source of discontent among educational reformers, however, two recent developments have rendered these deficiencies even…
Abstract
Technical excess in accounting education has always been a source of discontent among educational reformers, however, two recent developments have rendered these deficiencies even more acute. First, intensified competition for traditional audit services has resulted in an increasingly inhospitable job market for accounting students. Second, predatory practices by educational, professional, and recruiting institutions have compounded the unpredictability and risk in career planning for accounting students. Explores how commercial interests and professional rivalries have settled on a technical education that produces students who are docile and compliant, sometimes bewildered and confused, and generally ill‐prepared for engaging the complexities of the changing job market. Concludes that radical changes in CPA education are needed ‐ specifically, a greater appreciation of the profession’s historical and sociological background ‐ if students are to navigate their careers intelligently.
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Discusses the issue of privatization and its relationship with thegovernment. Answers the question of who should perform certaingovernmental services and why they should be…
Abstract
Discusses the issue of privatization and its relationship with the government. Answers the question of who should perform certain governmental services and why they should be performed by that particular organization. Compares the privatization process in the United States and European countries. Finally explains why politicians do not resort to more private services.
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