9 research outputs found
Constructing Confidence Intervals For Flexible Budget Cost Estimates
A multiple-cost flexible budget can be constructed using either the Aggregate Cost Analysis Method or the Component Flexible Budget Method. This paper derives and illustrates the use of a confidence interval formula for an annual cost estimate that is developed by summing 12 monthly flexible budget estimates
Sustainability reporting — Empirical findings on the reporting practices of HDAX companies
The Reciprocal Relationship between Counterproductive Work Behavior and Workplace Mistreatment: Its Temporal Dynamics and Boundary Conditions
Understanding Sustainability Innovations Through Positive Ethical Networks
In this paper, a positive organizational ethics (POE)-based framework is informed by the microfinance and socially responsible investing movements to capture the process of sustainable financial innovations. Both of these movements are uniquely characterized by the formation of positive ethical networks (PENs) to develop sustainability innovations in response to external crises. The crisis–PEN–innovation framework proposed makes four contributions to the POE literature: (1) positions corporate sustainability through a POE lens; (2) formalizes the PEN construction through POE theory; (3) proposes PENs are mobilized to respond to external crises; and (4) demonstrates how PENs facilitate sustainability innovations. The theoretical framework is tested using theory-guided process tracing in the sustainable banking sector to understand how sustainability innovations were realized. The findings are consistent with the crisis–PEN–innovation framework proposed
The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model
codes, effectiveness, values, norms, ethics,