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Article
Publication date: 2 November 2015

Ibeawuchi Ibekwe

The purpose of this study was to explore the views of chief finance officers (CFOs) of companies in Mozambique toward understanding corporate decisions to remain private despite…

Abstract

Purpose

The purpose of this study was to explore the views of chief finance officers (CFOs) of companies in Mozambique toward understanding corporate decisions to remain private despite the potential benefits of stock market listing.

Design/methodology/approach

The research adopted a qualitative approach. Face-to-face interviews were conducted with 35 CFOs of the top 100 companies in Mozambique.

Findings

Although most of the CFOs interviewed were aware of the existence of the stock exchange of Mozambique, many of them had never considered listing their firms. The major themes that emerged for why they do not use the stock market include the need to maintain ownership and control, not to disclose proprietary information to potential competitors and no need for the stock market because of availability of other sources.

Practical implications

The study is of interest to corporate managers interested in sourcing funds in a manner that meets the peculiar needs of the firm. It is also important for policy makers in the government who are interested in developing relevant financial institutions that meets the need of potential users.

Social implications

New and growth companies drive economic growth through new product development and job creation on which the society depends. Their ability to do this in the long run greatly depends on their ability to access cheaper sources of funds that meet their peculiar needs.

Originality/value

No research has either quantitatively or qualitatively addressed the issue of why firms in Mozambique choose to remain private despite the incentives and potential benefits of listing. Studies conducted in the developed countries are not expected to throw much light on the countries like Mozambique because of the cultural and institutional differences.

Details

Qualitative Research in Financial Markets, vol. 7 no. 4
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 1 December 1989

Larry W. Emmelhainz and James R. Stock

Logistics and related journals typically are oriented towards twoaudiences: practitioners and/or educators. This article examinespractitioner and educator perceptions of logistics…

Abstract

Logistics and related journals typically are oriented towards two audiences: practitioners and/or educators. This article examines practitioner and educator perceptions of logistics and related journals. Comparisons are made among the various journals both with each other and with the perceived ideal characteristics of logistics journals. While differences were found to exist between the academics and practitioners, the overall perceptions were surprisingly similar.

Details

International Journal of Physical Distribution & Materials Management, vol. 19 no. 12
Type: Research Article
ISSN: 0269-8218

Keywords

Article
Publication date: 12 January 2021

Sean Bradley Power and Niamh M. Brennan

A royal charter of incorporation imposing public benefit/social responsibilities established the privately owned British South Africa Company (BSAC), in return for power to…

Abstract

Purpose

A royal charter of incorporation imposing public benefit/social responsibilities established the privately owned British South Africa Company (BSAC), in return for power to exploit a huge territory using low-cost local labour. This study explores the dual principal–agent problem of how the BSAC used annual report narratives to report on its conflicting economic responsibilities to investors versus its public benefit charter responsibilities to the British Crown.

Design/methodology/approach

Having digitised the dataset, the research analyses narratives from 29 BSAC annual reports spanning a continuous 35-year royal charter period, using computer-aided keyword content analysis to identify economic-orientated versus public benefit-orientated annual report narratives. The research analyses how the annual report narratives shifted according to four key contextual periods by reference to the changing influence of private investors versus the British Crown.

Findings

There are two key findings. First, economic primacy. At no point do public benefit disclosures outweigh economic disclosures. Second, the BSAC's meso-corporate context and macro-social/political context can explain patterns in public benefit disclosures. The motivation for producing public benefit information is not altruism. Rather, commercial interests motivate disclosure. The BSAC used its annual reports to sustain what proved ultimately unsustainable – royal charter-style colonialism.

Originality/value

This accounting history study contributes to an understanding of corporate narrative reporting using one of the earliest known cases of such analysis and shows how accounting plays a central role in facilitating a company in sustaining its interests. This 100-year lookback may be a portend of the future for modern-day annual report corporate social responsibility narratives in, say, mining and oil and gas company corporate reports, especially if these natural resources run out.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 March 2004

Frank Thompson and Chad Perry

An action research project is usually restricted to improving one workgroup's practices within one organisation. However, after that project is done, some academics or consultants…

2815

Abstract

An action research project is usually restricted to improving one workgroup's practices within one organisation. However, after that project is done, some academics or consultants may want to try to generalise the findings from that one particular project to several other situations. The aim of this paper is to identify the two scientific paradigms appropriate for each of these two purposes, and to identify the criteria that could be used to judge how well each purpose is achieved. Essentially, it argues that the critical theory paradigm underlies the action research project of a workgroup within one organisation, and the realism paradigm underlies the generalisation from those findings to other situations. Criteria from the two paradigms can be used to evaluate the validity and reliability of these two processes. An example of how this has been done in practice, is provided.

Details

European Journal of Marketing, vol. 38 no. 3/4
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 17 January 2023

Claudio V. Torres, Clerismar Aparecido Longo, Francisco Guilherme L. Macedo and Cristiane Faiad

The authors investigated the effect of basic human values in the prediction of COVID-19 vaccination behavior amongst public security agents in Brazil.

Abstract

Purpose

The authors investigated the effect of basic human values in the prediction of COVID-19 vaccination behavior amongst public security agents in Brazil.

Design/methodology/approach

A sample of 15,313 Brazilian public security agents responded to the portrait values questionnaire and a COVID vaccination behavior measure. Multidimensional scaling analysis (MDS) was used to observe the order of the predicted by the theory. For hypotheses, the authors ran a series of Structural equation modeling (SEM) with direct effects between values and vaccination rate.

Findings

Results suggest that the values of conservation and self-transcendence positively predicted vaccination. A nonsignificative negative prediction was obtained for openness to change and self-enhancement values on vaccination behavior.

Research limitations/implications

Data were collected using self-report questionnaires.

Practical implications

Institutional management should encourage capacitation campaigns aimed at public security agents, enabling a significant increase in vaccine protection for the public security institutions.

Social implications

The reinforcement of conservation and self-transcendence values lead to the perception of the vaccine as a measure of caring for people in general and for the members of the ingroup, hence motivating the vaccination behavior.

Originality/value

The findings confirm that values encourage individuals to be vaccinated, due to their intrinsic motivation. This relationship did not appear to be clearly tested by previous empirical studies.

Details

Policing: An International Journal, vol. 46 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Book part
Publication date: 17 March 2010

Linda Charmaraman

Purpose – Urban youths’ agency to represent their realities through media has been largely unexplored in the youth development literature. In this qualitative case study of an…

Abstract

Purpose – Urban youths’ agency to represent their realities through media has been largely unexplored in the youth development literature. In this qualitative case study of an after-school youth media program in the Bay Area, expressions of youth agency and the role of audiences are explored during the process of producing videos for public consumption.

Methodology – As participant observer of 14 ethnically diverse youth participants aged between 15 and 18 years over 18 months, I documented (a) the kind of agencies participants engaged in and (b) the impact of live and imagined future audiences on youths’ creative processes. Analyses of field notes, semi-structured interviews, and media projects were conducted using thematic analysis to inductively generate emerging categories.

Findings – Themes included an agentive sense of self-efficacy, commitment, and responsibility, as well as perceived contributions to local audiences and an emerging collective identity. The youth demonstrated their increased sense of a social or civic duty to realistically represent youth of color to familiar and unfamiliar audiences.

Implications – This case study demonstrated how one youth media organization fostered agency through youth authorship, production, distribution, and local community dialogue. By documenting the impact of audiences from conception to public reception, this study provides valuable insight into the agentive process of publicly “performing” a commitment to complete a social change video project.

Contribution – This chapter underscores the value of performance within youth development programs and the critical component of audiences as one form of authentic assessment in order to foster individual and collective agency.

Details

Children and Youth Speak for Themselves
Type: Book
ISBN: 978-1-84950-735-6

Article
Publication date: 1 August 2001

Christopher Ryan

This paper is a preliminary examination of a recently available translation of Attilio da Empoli’s 1926 Theory of Tax Incidence. This work has remained practically unknown to…

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Abstract

This paper is a preliminary examination of a recently available translation of Attilio da Empoli’s 1926 Theory of Tax Incidence. This work has remained practically unknown to English readers despite considerable recognition in Italian and German journals. Compares and contrasts da Empoli and his book with two authors writing independently on tax incidence in close temporal proximity: Harry Gunnison Brown and Otto von Mering. Illustrates da Empoli’s novel ideas such as “oblique tax shifting” along with some of his numerous differences with the leading authorities of the time on the subject: Seligman, Edgeworth and Pantaleoni. Finds da Empoli’s work to be an early effort at extending questions of tax incidence beyond the boundaries of a narrow partial equilibrium approach.

Details

Journal of Economic Studies, vol. 28 no. 4/5
Type: Research Article
ISSN: 0144-3585

Keywords

Book part
Publication date: 7 October 2011

Brian Hilligoss and Michael D. Cohen

Patient handoffs involve the exchange of information between health professionals accompanying a transfer of responsibility for, or control of, a patient. Concerns over the safety…

Abstract

Patient handoffs involve the exchange of information between health professionals accompanying a transfer of responsibility for, or control of, a patient. Concerns over the safety risks of poor handoffs have resulted in regulatory pressure to standardize practice and considerable growth in research. But handoffs involve more than information transfer, and their consequences for health care organizations extend beyond the safety of patients. Using an organization theory lens, we review the literature on handoffs and propose a framework that characterizes handoffs as multifunctional, situated organizational routines. We also identify implications for researchers and hospital policymakers. Standardization and improvement efforts run the risk of causing unintended problems if they overlook the complexity of handoff and the larger organizational functions it serves. Deepening our understanding of the multifunctional, situated nature of handoff can lead to improvement efforts that not only safeguard individual patients, but also enhance the capabilities of the larger health care organization.

Details

Biennial Review of Health Care Management
Type: Book
ISBN: 978-0-85724-714-8

Case study
Publication date: 23 November 2020

Cynthia Schweer Rayner, Camilla Thorogood and Francois Bonnici

The learning outcomes are to understand the definition of public value and the strategic drivers behind public value creation, understand the nature of social innovation in the…

Abstract

Learning outcomes

The learning outcomes are to understand the definition of public value and the strategic drivers behind public value creation, understand the nature of social innovation in the public sector, identify the critical opportunities and challenges involved in sustaining innovation in the public sector and identify the role that non-profit organizations can play in supporting and sustaining social innovation.

Case overview/synopsis

This case puts participants in the shoes of a global health innovator’s leadership team as the organization approaches a funding crisis. The organization, VillageReach, is on a quest to expand across the public health system of Mozambique and experiences a funding dilemma. The case reveals the challenges of working with governments to achieve large-scale, systemic change. It explores the conundrum of using international donor funding to embed new practices in government service delivery. Ultimately, it asks participants to choose between the pursuit of new, small-scale innovative projects and the large-scale rollout of a national programme.

Complexity academic level

This teaching case is written for courses focused on social entrepreneurship, social innovation and social change. It can also be used in courses focused on non-profit management and public sector innovation. Specifically, the teaching case is suitable for two audiences: social enterprise and non-profit managers focused on strategy, development and operations (the case focuses on an enterprise that relies primarily on donor funding) and health-care managers and administrators. Generally, the case is suitable for undergraduates in their final year of study as well as graduate-level business and public administration courses, including MBA, MPH, MPA, EMBA and Executive Education courses.

Supplementary materials

Teaching Notes are available for educators only.

Subject code

CSS 3: Entrepreneurship.

Details

Emerald Emerging Markets Case Studies, vol. 10 no. 4
Type: Case Study
ISSN: 2045-0621

Keywords

Book part
Publication date: 14 October 2010

Raf Vanderstraeten

At present, education often takes place in an organized setting. From the end of the 18th century onwards, the educational system has unmistakably become differentiated — into the…

Abstract

At present, education often takes place in an organized setting. From the end of the 18th century onwards, the educational system has unmistakably become differentiated — into the nonorganized family and the organized school or university. This evolution is connected with the growing complexity of modern society and with evolutions in other social subsystems, such as politics and the economy. The family context normally creates numerous moments of casual education, but it can hardly provide adequate support for lengthy and complex processes of learning. Formal organizations are able to specify and preserve the criteria necessary to steer these complex processes in the right direction. Accordingly, the introduction of compulsory schooling — in Western Europe during the long 19th century, reaching from Prussia (1764) to Belgium (1914) — has strengthened the role of organized education. How has this fact, viz. that education now takes place in an organized setting, influenced the nature of educational interaction?

Details

Advanced Series in Management
Type: Book
ISBN: 978-1-84855-833-5

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