This paper studies the impact of gender and religiosity on the attitudes towards business ethics of a sample of 437 Italian business students. Data were collected through a survey analysis in March-April 2013. We grouped our 18 items into four key areas of analysis and calculate an index that...

Franchising as a business model is present in the global economy in the current form from the 1950-ties and from the moment Ray Kroc started with McDonald's franchising system. Worldwide, this business model has proven itself an excellent way to grow and geographic expansion of the business....

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

This study contributes to an understanding of the practice of social reporting in Italian bank foundations. Specifically, the study examines the views of the preparers of social reports. In Italy, the development of social reports for non-government organizations (NGOs) is voluntary.The research...

This study explored the application among Thai listed firms of four BSC attributes, i.e. translating strategy into operation terms, aligning the organizational units to the strategy, communicating strategy to employees, and providing feedback and learning. The study also provided evidence of key...

The objective of this study is to address the issue of the relationship between corporate social and financial performance by moderating company size and financial leverage with the use of type of industry as control variable. The Corporate social performance (CSP/CSR) is measured using seven...

This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial...

Inattentional blindness, also known as perceptual blindness, is the phenomenon of not being able to see things that are actually there. This concept is not covered in traditional accounting classes in general and forensic accounting and auditing in particular. We discuss why forensic accountants...

Purpose - The paper examined concept of corporate performance. The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system and corporate performance.Design/methodology/approach - The paper is...

The objectives of this study are to analyze the difference of corporate social performance between State-owned and private companies in Indonesia, and also to analyze the correlation between the corporate social performance (CSP) and the corporate financial performance by using company size, and...