Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

Challenges and Perspectives on Metropolitan Governance in Athens

The fragmentation of local government structures (more than 120 municipalities), combined with the traditional ‘sectoral federalism’ within a centralist state, the lack of visible democratic legitimacy and political responsibility for the whole region, could not foster the implementation of coherent policies for the metropolitan area of Athens. For a long period, the rising socioeconomic complexity combined to a growing deficit of social capital and urban identity, as well as to several self-referential organizations and particularistic interests had led to a series of failures and blockades. The governability-problems of Athens have been a legend for many years. Economic recovery and an unprecedented mobilization due to the city’s nomination for the Olympic Games (in 1996), gave new hope to citizens and stakeholders that had continually been frustrated. Large-scaled projects (with pressing needs for private capital and expertise), a growing voluntary sector and self-confident local leaders shaped new, more “open†networks of metropolitan policies. The success of new, result-oriented metropolitan coalitions in and for Athens has in deed been remarkable: The “face and the image of the city†has drastically changed, while the achievement of effectively organizing the games in a small country should not be under-estimated. The “mega-project†of the Games created a strong public awareness, new platforms and new agendas of public deliberation. During the games, the city revealed the “hidden treasure†of Athenian civil society that proved to be much stronger than expected. Soon after, the need to conceptualize a ‘modern’ scheme of metropolitan governance became a part of the political debate. The need for metropolitan reform is widely accepted but public debate on alternative scenarios seems to postpone the starting point. For the moment, the danger of a “back to normal businessâ€-effect is growing. An environment of non-continuity and disruption, distrust and non-transparency seems to rise again. How could the perspective of metropolitan integration through governance be still kept alive in Athens? How are the positive effects of “mega-projects†for metropolitan governance to be evaluated and further advantaged in cases like the one of Athens?

Identity ambiguity and the promises and practices of hybrid e-HRM project teams

The role of IS project team identity work in the enactment of day-to-day relationships with their internal clients is under-researched. We address this gap by examining the identity work undertaken by an electronic human resource management (e-HRM) 'hybrid' project team engaged in an enterprise-wide IS implementation for their multi-national organisation. Utilising social identity theory, we identify three distinctive, interrelated dimensions of project team identity work (project team management, team 'value propositions' (promises) and the team's 'knowledge practice'). We reveal how dissonance between two perspectives of e-HRM project identity work (clients' expected norms of project team's service and project team's expected norms of themselves) results in identity ambiguity. Our research contributions are to identity studies in the IS project management, HR and hybrid literatures and to managerial practice by challenging the assumption that hybrid experts are the panacea for problems associated with IS projects

Political modernisation and the weakening of sustainable development in Britain

Article 28 of Agenda 21 placed elected local authorities at the heart of achieving sustainable development. This required a new balance of environmental, social and economic policies co-ordinated by revitalised democratic local government. However, the context within which this would have to be delivered in the UK was the extensive and ongoing restructuring of sub-national government (i.e. both local and regional government) – a restructuring which has continued apace since then, not least with devolution in Scotland and Wales; the extension of unelected regional government in England; and centrally imposed changes to the local government committee system. In addition a further raft of so-called ‘modernisation’ polices have been implemented with broader social concerns such as ‘well-being’ and ‘community strategies’ within which the core environmental concerns of sustainable development are sidelined - viewed as generally desirable, but, ultimately, as ancillary and not essential. This chapter assesses the cumulative impact of these changes in the nature of sub-national government in Britain on the form and effectiveness of policies for sustainable development

DIMENSIONS AND CHALLENGES OF SOCIAL RESPONSIBILITY

We focused the research spot on the dimensions and challenges of social responsibility,focusing more on issues of how companies, in terms of competition, consumers, employees,community and environment affect the economy.We analyzed and shown how businesses, governments, consumers and other interested parties arealways exciting and required to contribute to efforts to reduce poverty, to create competitiveproducts and services, new jobs, while protecting natural resources through development ofsustainable production and consumption.Finally, we showed that social responsibility programs target real social needs and effect,generating social benefits that can be converted into market opportunities and long-term profits.But, all this requires changes in attitudes and reorientation, both for production and consumption,by products and services less destructive to the environment, to improve efficiency of resource use,eco-efficiency and overall economic efficiency, and, at the same time, competitiveness, supported bya process of innovation more actively.business, corporate social responsibility (CSR), environment, globalization, management,sustainable development.

Determinants of environmental management in the red sea hotels: Personal and organizational values and contextual variables

What motivates firms to adopt environmental management practices is one of the most significant aspects in the contemporary academic debate in which the review of the existing literature yields, with an obvious contextual bias toward developed world, contested theories and inconclusive findings. Providing a unique model that brings together the individual and organizational levels of analysis on firms' adoption of environmental management practices, this study aims to provide a new insight from the context of developing world. Data from 158 Red Sea hotels reveal two identifiable dimensions of environmental management-planning and organization, and operations-that can be explained as originating from different values. Whereas organizational altruism is a powerful predictor of both dimensions, managers' personal values and organizational competitive orientation are only relevant to environmental operations. The evidence also indicates that contextual variables such as chain affiliation, hotel star rating, and size are important to explain hotels' environmental management behaviors. © 2012 ICHRIE

“Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future

Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of ―triple bottom line‖ (TBL) as ―sustainable corporate performance‖ (SCP) should consist of three measurement elements, namely: (i) financial, (ii) social and (iii) environmental. TBL as SCP is proposed to be derived from the interface between them. We also propose that the content of each of these measurement elements may vary across contexts and over time. Furthermore, TBL as SCR should be interpreted to be a relative concept that is dynamic and iterative. Continuous monitoring needs to be performed, adapting the content of the measurement elements to changes that evolve across contexts and over time in the marketplace and society. TBL as SCP may be seen as a function of time and context. Keywords: triple bottom line; sustainable corporate performance; corporate social performance; financial performanc

Налогообложение в реформах управления государственными финансами

Общепринятые теоретические подходы к реформированию государственной экономики, как правило, вполне пригодны для целей управления изменениями налоговых систем и их составляющих. В частности, в налоговом администрировании особенно проблемным представляется всемерное обеспечение реализации принципов горизонтальной справедливости, а также внедрение подходов, при которых для налогоплательщиков выполнение обязательств по внесению платежей становится более выгодным, чем уклонение от их уплаты. Во многих развивающихся странах неспособность правительства в связи с политическими причинами реализовать задекларированные программы часто является основным препятствием социально-экономического развития. Имплементация многих инициатив по реформированию не всегда успешна из-за отсутствия четких стратегий в государственной политике структурных изменений. Широко известны модели применения новых подходов в системах управления государственными финансами, в частности, при формировании и движении доходов, расходов и долгов. При стандартном анализе налоговых систем часто игнорируется результативность налогового администрирования, связанная с трансакционными издержками и влиянием теневой экономики: речь идет о затратах плательщиков обязательных платежей и сборов и налоговых органов, а также об иных, не подлежащих количественной оценке составляющих налогообложения, включая мотивацию нарушений законодательства. Большое значение имеет налоговое поведение, предотвращение оппортунизма, регулирование способов публичного раскрытия информации, применение системных инструментов взимания налогов. При разработке детальных планов реформирования необходимо стремиться к максимальной эффективности непрерывных циклов движения финансовых ресурсов в доходах и расходах, а также учитывать угрозы нарушения бюджетных процессов, при этом одним из главных должен быть вопрос выбора целей и приоритетов. Известны случаи, когда донорское сообщество и международные организации настаивали на необходимости внедрения определенных образцов «лучшей практики», особенно если реформирование осуществлялось при их финансовой поддержке. Отдавая должное многим позитивным примерам, следует иметь в виду, что для налоговой системы каждой страны характерны специфические черты, поэтому эффективность ее реформирования во многом будет зависеть от учета местных особенностей. В целом задача управления изменениями в системах государственных финансов усложняется внешними и внутренними факторами неопределенности, поэтому при любых обстоятельствах необходимо обеспечивать непрерывность бюджетного процесса и исполнение государством своих конституционных обязательств. Регуляторная функция экономики должна быть направлена на реализацию целей устойчивого экономического развития, соответственно, в рамках налоговой системы, как стратегического элемента госрегулирования, должны работать эффективные механизмы налогов, сборов, а также льгот и преференций во взаимосвязи с расходными статьями, трансфертами и субсидиями.Generally, standard theoretical approaches to reforming national economy are quite usable for goals of managing changes of taxation systems and their components. In particular, of most problematic issue for tax administration is all-round provision of implementing principles of horizontal justice, as well as introducing the approaches which allow the execution of commitments on making payments by taxpayers to be more profitable than evasion. In many developing countries, due to political reasons the government’s inability to implement their declared programs is frequently the main obstacle to improving the socio-economic progress. Implementation of many reform initiatives is not always successful due to absence of clear strategies in governmental policy of structural transformations. There are wide known models of applying new approaches in systems of public finance management (PFM), particularly, in regard of formation and dynamics of revenues, expenses, debts. The standard analysis of tax systems ignores, as a rule, the efficiency of tax administration connected with transaction costs and shadow economy influence: the issue is about the expenses, on one hand, for payers of obligatory payments and levies, and on the other hand, for taxation authorities, as well as about the other taxation components, non-subject to quantitative assessment, including motivation of breaching legislation. Of great significance is tax behavior, prevention of opportunism, regulation of not only tax rates and taxation basis but also of ways of public information accessibility, application of systemic toolkits of tax collection. While developing detailed plans of reforming, it is necessary to strain after maximum efficiency of continuous cycles of financial resource movements in terms of revenues and expenditures, as well as to consider challenges for interruption of the budget processes. At that, one of the main issue is, obviously, selection of targets and priorities. There are known cases, when the donor community and international organizations insist on “the best practices” introduction, especially if the reforming is carried out with their financial support. In justice to numerous positive examples, it should be borne in mind that each taxation system of every country is characterized by their specific traits, so the efficiency of its reforming will at large depend on considering local features. On the whole, the task of managing changes in the public finance systems is getting more complicated in the context of external and internal factors of uncertainty. Thus, in any circumstances it is vital to ensure continuity of the budget process, as well as execution by the state of its constitutional obligations. The regulatory potential of economy should be focused on implementing sustainable economic development goals. Accordingly, in the taxation system framework, as a strategic tool for governmental regulation, there must function efficient mechanisms of taxes and levies, as well as benefits and preferences in coordination with expenditure items, transfers and subsidies

Strategic Communications and Corporate Branding: a Study of Jebsen & Jessen Indonesia Group

Corporate communications hold a vital function to maintain the company's positive image and reputation in front of stakeholders. A corporate communications practitioner must be able to handle a variety of communication processes in an organization, including to determine the right strategy to reach its communications goal. The purpose of this research is to analyze the corporate communications strategy of Jebsen & Jessen Indonesia Group to create its corporate branding and reflect it with public relations strategic planning process. The researcher gathered the primary data from in-depth interview with key informant and combine it with secondary data from other relevant data. Afterwards, it was verified by triangulation to strengthen the credibility of data and continue with analysis process. This research concluded that Jebsen & Jessen Indonesia Group has implemented its corporate branding strategy accordingly to public relations strategic planning process. Some of the targets have been achieved in one year period, however there have been suggestions to improve the future corporate branding strategy formation