Trust conceptualized as a corporate knowledge asset

To most individuals, "trust" can be viewed as a knowledge corporate asset that may add, or rest, value to the company. The role of knowledge in achieving a competitive advantage is becoming and increasingly important management issue in all business and non-business sectors. As such, our Throughput Modeling approach indicates how six different trust behaviors can be guided, how trust decision making can be improved and made defensible, and how special problems facing individuals can be dealt with via decision-making pathways leading to an action

Improving social corporate responsibility : the case of bullying behavior

This article highlights moral harassment at the workplace as a form of corruption in organizations. This form of corruption has cost organizations billions of dollars each year. A theoretical model is presented in this paper, which explains the main factors that affect bullying processes impact on organizations. Suggestions are provided in this paper, as tools to eliminate bullying within the workplace

Spiritual scriptures impact on six ethical models influencing organizational practices

Moral issues greet the business community constantly, confronting us with problems on handling accounting rules that can determine a company's future. We are bombarded with news regarding fraudulent activities in companies that mishandled accounting rules leading to undermining the confidence of customers, employees, suppliers, shareholders and the community. Dealing with ethical issues is often perplexing and without the benefits of a decision making model underlined by ethical positions we may be apt to repeat our old ways. Further, value and belief systems are often times absent and not connected to a decision making model in a useful manner. We argue for a modification of decision-making models that has been accepted in companies with stronger links with ethics and morality. With this aim we propose a return to the base values of Buddhism, Christianity, Hinduism, Judaism, and Islam by scriptures, underlying six dominant ethical approaches that drive practices in organizations

Contabilización del I+D en la industria farmacéutica

[Resumen]: La industria farmacéutica se caracteriza por ser un sector en el que la inversión en I+D desempeña un papel fundamental. Las elevadas cuantías que este sector dedica a investigación y desarrollo son necesarias, pues sacar adelante nuevos fármacos es un proceso complejo, largo y muy costoso. A pesar de la crisis, las compañías farmacéuticas siguen realizando grandes desembolsos, pues el éxito de la industria se basa en la innovación continua, en el desarrollo de nuevos fármacos para prevenir y tratar enfermedades. El objeto del presente trabajo es la elaboración de un análisis sobre la trascendencia de la inversión en I+D dentro de la industria farmacéutica, así como el estudio de su contabilización, a través de las distintas normativas existentes, teniendo en cuenta el efecto que la misma puede causar en los estados financieros de las compañías. [Abastract]: The pharmaceutical industry is characterized as a sector in which the investment in R&D performs an essential role. The high amount of money that this sector invests in research and development is necessary, since launching new drugs is a complicated, long and expensive process. Despite the crisis, pharmaceutical companies carries on with great investments, because the company success is based on continuous innovation, in the development of new drugs to prevent and deal with new diseases. The aim of this project is to elaborate an analysis about how important investment in R&D in the pharmaceutical industry is; as well as studying its accountancy, through all the existing regulations, keeping in mind how it can affect the financial statements of the companiesTraballo fin de grao (UDC.ECO). Ciencias empresariais. Curso 2012/201

Cultural and ethical effects on managerial decisions : examined in a throughput model.

Financial and cost accounting information is processed by decision-makers guided by their particular need to support decisions. Recent technological advances impacting on information as well as organizations such as the European Community mandating financial reporting requirements for many countries is rapidly changing the landscape for decision making using accounting information. Hence, the importance of individuals'' decision making is more important than it was previously. These decisions are also influenced by individuals'' ethical beliefs. The Throughput Modeling approach to cultural and ethical concerns provides a way of dealing with accounting information processed through various pathways by decision-makers. This modeling approach captures different philosophical perspectives from which to understand what is involved in "thinking scientifically." In the Throughput Modeling approach, pathways highlight the importance of how different philosophical perspectives may be used by individuals in arriving at a decision. This paper highlights key concepts involved in rethinking the basis of moral decision making in terms of an underlying process, rather than focusing on the application of principles or the development of a virtuous character. Examples are provided from both English and Spanish settings to help emphasize the importance of modeling ethical decision making globally.Decision making; Ethical behavior; Judgment and choice;

Biblical Scriptures impact on six ethical models influencing accounting practices.

The recent frauds in organizations have been a point for reflection among researchers and practitioners regarding the lack of morality in certain decision-making. We argue for a modification of decision-making models that has been accepted in organizations with stronger links with ethics and morality. With this aim we propose a return to the base value of Christianity, supported by Bible scriptures, underlying six dominant ethical approaches that drive practices in organizations.Bible; Decision-making; Ethics;

Towards a framework to study influence and accounting use.

The autonomous regions of Spain have responsibility for healthcare. The Galician Health Service aims to achieve a higher level of health for Galicians with an appropriate primary healthcare system. The law requires healthcare to be promoted within a system of participative management directed by an upper level of management. The healthcare system is changing, and the upper level managers are introducing new systems to improve the provision and administration of care. These changes will include the provision of accounting data in the normal course of managing. This paper is before a study of the changes. The paper provides the background to constructing a Framework and then constructs a Framework for our empirical work. It uses the constructs of information and influence with markers of the information areas and styles of influence in the form of an Information–Influence Matrix (Purdy, 1993b). It also uses personal construction (Kelly, 1955) to help create a dynamic approach to change and the use of accounting information. It finally provides a framework of our anticipations of what might happen to a Health Centre Manager and an Upper Manager.

Extending influence and accounting use—developing the Frameworks to incorporate Galician legal matters about the proposed healthcare changes with managers and organizations for empirical study.

The previous paper provided the general approach to Frameworks of research and research methods to study accounting changes in Galician healthcare [Purdy DE, Gago S. Towards a framework to study influence and accounting use. Critical Perspectives on Accounting, 2003;14:663–78]. Consideration of the Galician legal and institutional materials provided the details and indicated the need for further analysis. This paper analyses Galician materials and the Spanish notion of retos, considers autonomy in the context of influence and changing information provision. Consequently, the Information–Influence Matrix is revised as are those anticipated for a Financial Manager and a Health Centre Manager. Further Frameworks now consider the organization and institution effects. Work elsewhere has indicated that the promotion of more involvement by employees and the provision of more information to employees has been accompanied by strong narratives favouring such changes. Generally such change has been more favourable for managers than non-management employees.Information; Influence; Autonomy; Managers; Galician health centre Management; Personal construct psychology; Information–influence matrix; rganizational change; Accounting data;

Public sector managers handling accounting data : a UK framework validated in Spain.

A group of Spanish researchers wanted to understand how public sector managers were affected by the accounting systems that provide their data and how such managers used the data at a time when Government policy sought to reduce cash expenditures. The group, who interviewed the managers of seven Galician Business Schools, found that the data was not used but further explanations were difficult. It turned to an Original Framework of 8 UK Issues for public sector managers handling data (Purdy, 1993a). This paper takes the Original Framework, discusses its bases, considers areas for research then introduces the concept of a Continuum of learning related to handling data. Successive amendments to the Framework are made until an Extended Framework of 19 Spanish Issues is produced. These Frameworks are discussed with the interview material. The findings show that the Issues were generally well covered by managers and in the direction anticipated by the Extended Framework indicating some relevance to this Framework. The independently collected material had a close correspondence with the Original Framework and was sufficient for that Framework to become a general research instrument for examining the handling of data by its recipientsPsychology of accounting; Public finance; Accounting systems; Financial management; United Kingdom; Spain; Public sector control; Budget control versus cash limit control; Framework of issues for handling data;