96,376 research outputs found
Tone from the Top in Risk Management: A Complementarity Perspective on How Control Systems Influence Risk Awareness
Prompted by the weaknesses of standardized risk management approaches in the aftermath of the
2008 financial crisis, scholars, regulators, and practitioners alike emphasize the importance of
creating a risk-aware culture in organizations. Recent insights highlight the special role of tone
from the top as crucial driver of risk awareness. In this study, we take a systems-perspective on
control system design to investigate the role of tone from the top in creating risk awareness. In
particular, we argue that both interactive and diagnostic use of budgets and performance measures
interact with tone from the top in managing risk awareness. Our results show that interactive control
strengthens the effect of tone from the top on risk awareness, while tone from the top and diagnostic
control are, on average, not interrelated with regard to creating risk awareness. To shed light on the
boundary conditions of the proposed interdependencies, we further investigate whether the
predicted interdependencies are sensitive to the level of perceived environmental uncertainty. We
find that the effect of tone from the top and interactive control becomes significantly stronger in a
situation of high perceived environmental uncertainty. Most interestingly, tone from the top and
diagnostic control are complements with regard to risk awareness in settings of low perceived
environmental uncertainty and substitutes at high levels of perceived environmental uncertainty.Series: Department of Strategy and Innovation Working Paper Serie
Greening the design brief
Front End Innovation is a hot research topic, but there is still little research done on its relationship to design for sustainability. This paper explores the challenges of integrating environmental sustainability in this early stages of an innovation process and the design brief. The study is based on a content analysis of 35 design briefs from Belgian SMEs and multinationals, and a practitioners session with representatives from 14 Belgian companies. This results indicate a limited uptake of sustainability in Belgian design briefs. Furthermore, it argues that the use of certain strategies, such as front-loading, pushing sustainability upstream in the briefing process and sustainability opportunity identification in the front end, could help in greening the design brief
Interactive Attention Networks for Aspect-Level Sentiment Classification
Aspect-level sentiment classification aims at identifying the sentiment
polarity of specific target in its context. Previous approaches have realized
the importance of targets in sentiment classification and developed various
methods with the goal of precisely modeling their contexts via generating
target-specific representations. However, these studies always ignore the
separate modeling of targets. In this paper, we argue that both targets and
contexts deserve special treatment and need to be learned their own
representations via interactive learning. Then, we propose the interactive
attention networks (IAN) to interactively learn attentions in the contexts and
targets, and generate the representations for targets and contexts separately.
With this design, the IAN model can well represent a target and its collocative
context, which is helpful to sentiment classification. Experimental results on
SemEval 2014 Datasets demonstrate the effectiveness of our model.Comment: Accepted by IJCAI 201
Contemporary performance measurement systems: A review of their consequences and a framework for research
The main purpose of this paper is to develop a conceptual framework for
understanding the literature on the consequences of contemporary performance
measurement (CPM) systems and the theories that explain these consequences. The
framework is based on an in-depth review of 76 empirical studies published in
high-quality academic journals in the areas of accounting, operations, and
strategy. The framework classifies the consequences of CPM into three
categories: people's behaviour, organizational capabilities, and performance
consequences. This paper discusses our current knowledge on the impact of CPM,
highlighting inconsistencies and gaps as well as providing direction for future
research
London Creative and Digital Fusion
date-added: 2015-03-24 04:16:59 +0000 date-modified: 2015-03-24 04:16:59 +0000date-added: 2015-03-24 04:16:59 +0000 date-modified: 2015-03-24 04:16:59 +0000The London Creative and Digital Fusion programme of interactive, tailored and in-depth support was designed to support the UK capital’s creative and digital companies to collaborate, innovate and grow. London is a globally recognised hub for technology, design and creative genius. While many cities around the world can claim to be hubs for technology entrepreneurship, London’s distinctive potential lies in the successful fusion of world-leading technology with world-leading design and creativity. As innovation thrives at the edge, where better to innovate than across the boundaries of these two clusters and cultures? This booklet tells the story of Fusion’s innovation journey, its partners and its unique business support. Most importantly of all it tells stories of companies that, having worked with London Fusion, have innovated and grown. We hope that it will inspire others to follow and build on our beginnings.European Regional Development Fund 2007-13
A Managerial Perspective on the Porter Hypothesis -The Case of CO2 Emissions
Over the past decade, the debate on climate change has dramatically shifted. The strong evidence presented by the scientific community through the Intergovernmental Panel on Climate Change (IPCC) process established by the United Nations Environment Program (UNEP) and the World Meteorological Organization (WMO) has largely settled the discussion about whether an action should be taken to stabilize atmospheric greenhouse gases (GHGs) (Parry et al., 2007). Climate change is now acknowledged as being a serious global threat which demands an urgent response. For example, the Stern Review on the economics of climate change estimates that without any global action, the overall costs and risks of climate change would be equivalent to losing at least 5% of global Gross Domestic Product (GDP) each year, which could rise to 20% if a wider range of risks and impacts are taken into consideration (Stern, 2006). The question is: what should be the response to address the challenge of global warming while maintaining at the same time an economic growth (Mc Kinsey Global Institute, 2008)? With this in mind, environmental concerns are becoming an increasing central topic for strategic choices and decision-making by investors around the world.Corporate Social Responsibility ; csr
About the relations between Management Accounting Systems, Intellectual Capital and Performance
The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the mediating effect of MAS on performance through their positive direct effect on IC. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the Structural Equation Modeling (SEM). The findings show that six out of nine hypothesized relationships were supported by data with positive and significant causal links between MAS and the human and structural dimensions of IC. Results confirmed the conceptual validity of the circular model for the interactions among the three IC dimensions. Results also showed a positive and significant direct effect of structural capital on performance. Overall, the results confirmed the validity of the proposed model and contributed to the literature on the role of MAS in supporting the development of the I
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