1,349 research outputs found

    Institutional reforms in the Gulf Cooperation Council economies: A conceptual framework

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    Institutions are slow to change in the Gulf Cooperation Council (GCC) economies. More to the point, institutions promoting free enterprise economy are lacking in the region. Concepts and theory building are lacking on the dynamics and forces related to institutional changes in GCC economies. In an attempt to fill this void, this paper proposes a framework for identifying clear contexts and attendant mechanisms associated with institutional changes in emerging economies. We then apply the framework in the context of GCC economies. The explanations offered in this paper shed light on the nature of power balance among various institutional actors associated with GCC economies and their cognitive frameworks

    Two pioneers of modem economic thought in Japan and the Ottoman Empire : Fukuzawa Yukichi and Ahmet Mithat

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    Istambul, 1996年10月7日-11

    The Enactment of Strategic Leadership

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    This Open Access book explores the meaning and roles that strategy and leadership play in our lives. Based on decades of experience, the author contemplates whether we believe strategic leadership exists because it actually exists, or whether it exists because we believe it does? Both answers are true. The author argues that the duality of the essence of strategic leadership is clear. It may appear to be personalised, or it may seem to be an important characteristic of the organization enacted everywhere where there is guidance. In fact, the discussion about strategic leadership raises more questions. In this thought-provoking book, the author puts forward a robust critical assessment of one of the most widely used concepts in management research and practice. Beginning with an ontological and historical discussion around which the concept of strategic leadership has developed, the book continues to discuss the phenomenon of strategic leadership. Utilising a post-modern perspective and by heavily drawing on concepts such as hegemony and ideology, the author then discusses the role of organizational culture and networks, as well as the underlying tensions that come associated with strategic leadership

    Case Study: An international study on CSR in five countries (Portugal, Bulgaria, Brazil, India and Greece): Effects on economic development, environmental sustainability and social welfare

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    Corporate social responsibility (CSR) refers to companies'policies and actions aimed at achieving a positive impact on environment, consumers, employees or communities. It requires a set of duties self-regulating mechanisms and obligations, in relation to the society and to the communities in which the organization is operating. Corporate Social Responsibility is nowadays important enough to make that organizations put very challenging objectives in this area. In this Framework Companies shall ensure that law is guaranted as far as ethical standards and international norms shall be assured as well. There are many studies in the area of Corporate Social Responsibility but the presentation of several cases in one study reveals some particular aspects to be considered and to be had in account when CSR is studied. This study discusses the implications of CSR for economic development, environmental sustainability and social welfare in five countries.info:eu-repo/semantics/acceptedVersio

    An assessment of impediments to continuity of family-owned small-and medium-enterprises beyond the first generation: a case of Manicaland in Zimbabwe.

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    Doctoral Degree. University of KwaZulu-Natal, Pietermaritzburg.One of the most important issues of our time is indisputably the lack of continuity of family-owned businesses, which causes the closure of industries and rise in unemployment in Africa and the world as a whole. Understanding the contribution of family run businesses to the Gross Domestic Product of a country and in the reduction of unemployment is a critical piece of this delicate issue. Family firms lead to economic advancement of countries leading to poverty alleviation. The purpose of this study was to ascertain the impediments hindering family-owned businesses from continuing beyond the first generation, a case of Manicaland Zimbabwe. For this study, family-owned businesses in Manicaland Province, Zimbabwe were surveyed and data collected on the impediments hindering these firms continuing beyond the first generation. The study used both quantitative and qualitative approaches to analyse results depending on the specific objective to be answered. Quantitative data was hence analysed using descriptive statistics whilst qualitative findings were transcribed, coded, and analysed using interpretation and thematic approaches which describe interpretations of participants’ views, perceptions, and experiences Practically the results may allow visionaries of family owned businesses, managers, educators, and others to take more informed actions in avoiding the impediments hindering the continuity of these firms after the demise of their founders. Purposive sampling was used. Questionnaires and interviews were used to collect data, and the response rate was 80%. The qualitative data was analysed using the Nvivo method whilst quantitative data was captured in Excel and later imported to SPSS.The results indicated that in as much as family-owned businesses contribute to the economic well-being of a nation, little is being done to train the visionaries in terms of succession so that their businesses continue beyond the first generation owners. Recommendations were made so as to reduce these impediments. A model was propounded for family-owned businesses in Africa to follow, so as to ensure continuity of these firms beyond the first generation

    Responsible Leadership

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    Leadership models and values change in a fast changing globalized world. The responsible use of power is a key factor to good governance and a human life in dignity in all sectors of society. How can the respect for the cultural and religious diversity of values be combined with common perspectives of responsible leadership in the one world? In forty contributions, ethicists and other experts from 21 countries from five continents give surprising and challenging answers in four areas: family leadership, religious leadership, business leadership and political leadership. A reader for church and business leaders, for politicians and journalists, for teachers, students and scholars - and parents

    Women, accounting, academia and business: History and current affairs of the female struggle in a patriarchal context

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    [ES] Aunque es innegable el progreso que ha tenido la profesión contable en cuanto a la inclusión de la mujer a lo largo del tiempo, aún en el siglo XXI las mujeres experimentan asimetrías de género en cuanto a su estatus laboral, remuneración, prestigio y promoción, especialmente si son casadas y con hijos, enfrentan un techo de cristal que hace que estén sub-representadas en cargos de alto nivel, son excluidas del conocimiento operativo crítico, de información privada así como de la toma de decisiones importantes y confidenciales, y para lograr el éxito, avance, permanencia y satisfacción profesional y laboral han tenido que aceptar y comportarse de acuerdo a las “reglas del juego” estereotípicamente masculinas (Adapa, Rindfleish, & Sheridan, 2016; Brennan & Nolan, 1998; Broadbent, 2016; Crowley, 2016; Czarniawska, 2008; Dambrin & Lambert, 2008; Hantrais, 1995; Haynes, 2017; Maupin & Lehman, 1994; Pillsbury, Capozzoli, & Ciampa, 1989; Whiting & Wright, 2001; Windsor & Auyeung, 2006; Wootton & Kemmerer, 2000). Lo anterior no es un evento aislado sino una construcción dinámica, modelada social, histórica, legal, política, geográfica y culturalmente, que se ha reproducido e institucionalizado a nivel profesional y organizacional (Barker & Monks, 1998; Carrera, Gutiérrez, & Carmona, 2001; Escobar Andrae, 2017; Evans & Rumens, 2020; Gamber, 1998; Hantrais, 1995; Hareven, 1991; Haynes, 2017; Kerber, 1988; Lee Cooke & Xiao, 2014; Lehman, 1992; Scranton, 1998; Thane, 1992; Walker, 1998; 2003b; Walker & Llewellyn, 2000; Zucca Micheletto, 2013). En ese sentido, el presente trabajo busca, por una parte, evidenciar las disparidades de género que se han dado en el ejercicio del quehacer contable a nivel académico y profesional y, por otra, relacionar, desde un enfoque cualitativo y cuantitativo, las consideraciones de género con factores históricos, sociales y culturales que pudieran influir en las mismas. En cumplimiento de dicho propósito el presente trabajo está estructurado en cuatro grandes apartados, el primero de ellos hace una síntesis de la historia de la mujer en la contabilidad entre los siglos XVIII y XX2 , señalando cómo el contexto social, caracterizado por los principios y valores patriarcales, representó un obstáculo en su incursión y avance, pero a su vez cómo la participación de la mujer en las tareas contables las empoderó y les sirvió de puente para su inclusión en la sociedad, el mercado laboral y profesional; posteriormente en el segundo apartado, se analiza la participación de las mujeres como autoras en las revistas de investigación top de contabilidad en el siglo XXI, específicamente entre 1960 y 2019, como posible fuente de las brechas de género existentes en la academia contable, en el tercer y cuarto apartado, pasando al contexto empresarial y al ejercicio profesional, por una parte, se analiza cómo los factores culturales pueden suponer una barrera para lograr una mayor diversidad de género en los consejos de administración y, por otra, se analiza el impacto que tienen las consejeras de administración en el desempeño empresarial y la moderación que ejercen los factores culturales en esta relación, para lo cual se utiliza una muestra de empresas entre 2006 y 2015. De esta manera, se espera cubrir un amplio rango temporal y diferentes vías del ejercicio de la mujer en la profesión contable. [EN] Although the progress that the accounting profession has made in terms of the inclusion of women over time is undeniable, even in the twenty first century, women experience gender asymmetries in terms of their employment status, remuneration, prestige and promotion, especially if they are married with children, they face a glass ceiling that causes them to be underrepresented in high-level positions, they are excluded from critical operational knowledge, private information as well as important and confidential decision-making, and to achieve success, advancement, permanence and professional and job satisfaction have had to accept and behave according to the stereotypically masculine “rules of the game” (Adapa, Rindfleish, & Sheridan, 2016; Brennan & Nolan, 1998; Broadbent, 2016; Crowley, 2016; Czarniawska, 2008; Dambrin & Lambert, 2008; Hantrais, 1995; Haynes, 2017; Maupin & Lehman, 1994; Pillsbury, Capozzoli, & Ciampa, 1989; Whiting & Wright, 2001; Windsor & Auyeung, 2006; Wootton & Kemmerer, 2000). The above is not an isolated event but a dynamic construction, socially, historically, legally, politically, geographically and culturally modeled, which has been reproduced and institutionalized at a professional and organizational level (Barker & Monks, 1998; Carrera, Gutiérrez, & Carmona, 2001; Escobar Andrae, 2017; Evans & Rumens, 2020; Gamber, 1998; Hantrais, 1995; Hareven, 1991; Haynes, 2017; Kerber, 1988; Lee Cooke & Xiao, 2014; Lehman, 1992; Scranton, 1998; Thane, 1992; Walker, 1998; 2003b; Walker & Llewellyn, 2000; Zucca Micheletto, 2013). In this sense, the present work seeks, on the one hand, to show the gender disparities that have occurred in the exercise of accounting work at an academic and professional level and, on the other, to relate, from a qualitative and quantitative approach, the considerations of gender with historical, social and cultural factors that could influence them. In compliance with this purpose, the present work is structured in four main sections, the first of which summarizes the history of women in accounting between the eighteenth to twentieth centuries1, pointing out how the social context, characterized by principles and values patriarchal, represented an obstacle in their incursion and advancement, but at the same time how the participation of women in accounting tasks empowered them and served as a bridge for their inclusion in society, the labor and professional market; in the second section, the participation of women as authors in the accounting journals top tier in the twenty first century is analyzed, specifically between 1960 and 2019, as a possible source of the existing gender gaps in the accounting academia and finally in the third and fourth sections, moving to the business context and professional practice, on the one hand, I analyze how cultural factors can pose a barrier to achieving greater gender diversity in the boards of directors and, on the other, the impact that presence of female directors have on business performance and the moderation exerted by cultural factor in this relationship, for which a sample of companies between 2006 and 2015 is used. In this way, it is expected to cover a wide temporal range and different paths of the exercise of women in the accounting profession
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