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1 – 10 of 663Sebastian P. L. Fourné, Daniel Guessow and Utz Schäffer
We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of…
Abstract
We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.
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Jasna Auer Antončič and Boštjan Antončič
This chapter covers intrapreneurship, ecopreneurship, and digitalization, and presents qualitative research findings on eco-innovations and digitalization in Slovenia…
Abstract
This chapter covers intrapreneurship, ecopreneurship, and digitalization, and presents qualitative research findings on eco-innovations and digitalization in Slovenia. Eco-innovations and digitalization are important aspects of intrapreneurship and the performance of existing companies. Practices of the participating company in circular economy and eco-innovations and digitalization are presented and discussed.
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Damian Tago, Henrik Andersson and Nicolas Treich
This study contributes to the understanding of the health effects of pesticides exposure and of how pesticides have been and should be regulated.
Abstract
Purpose
This study contributes to the understanding of the health effects of pesticides exposure and of how pesticides have been and should be regulated.
Design/methodology/approach
This study presents literature reviews for the period 2000–2013 on (i) the health effects of pesticides and on (ii) preference valuation of health risks related to pesticides, as well as a discussion of the role of benefit-cost analysis applied to pesticide regulatory measures.
Findings
This study indicates that the health literature has focused on individuals with direct exposure to pesticides, i.e. farmers, while the literature on preference valuation has focused on those with indirect exposure, i.e. consumers. The discussion highlights the need to clarify the rationale for regulating pesticides, the role of risk perceptions in benefit-cost analysis, and the importance of inter-disciplinary research in this area.
Originality/value
This study relates findings of different disciplines (health, economics, public policy) regarding pesticides, and identifies gaps for future research.
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Hannah R. Marston, Linda Shore, Laura Stoops and Robbie S. Turner
Colm McLaughlin and Chris F. Wright
This chapter assesses the response by trade unions in New Zealand, Australia and Ireland to labour market deregulation since the 1980s. While these three countries have been on…
Abstract
This chapter assesses the response by trade unions in New Zealand, Australia and Ireland to labour market deregulation since the 1980s. While these three countries have been on the front line of neoliberalism, and the traditional web of rules in each country has been weakened, change has occured unevenly, in part due to different union strategies. The chapter examines the ways in which unions employed institutional experimentations to defend the collectivist web of rules and strengthen labour standards. It argues that an augmented model of pluralism has emerged in all three countries in the form of stronger individual rights but that this is no substitute for collective bargaining mechanisms.
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