In this article, we set out to understand and interpret the meaning of Japanese lenders perspective on non-financial, or soft, information of technology based small and medium sized enterprises (SMEs) and look for its implications for the IR agenda. To our surprise, the initial findings showed a...

The contents, speciation, source factors and potential ecological risks of the selected metals (Cr, Ni, Cu, Pb, Zn, Cd and As) were analyzed in surface sediments from Daya Bay (DYB). The results show that, with the exception of Pb, metal concentrations have decreased at all sites over the past...

The existing literature on Chief Knowledge Officers (CKOs) focuses on individual characteristics and organizational context but fails to convincingly address the issue of process dynamics in terms of effective and ineffective CKO moves and strategies. In order to address this gap we review...

We show theoretically and empirically that Pay-for-Performance, like many manage-ment fashions, has not achieved its intended aim. Our research focuses on previous empirical studies that examine the relation between variable executive pay and firm performance on various different dates. Our...

Literature on fashionable management concepts has a strong focus on the supply side. Attention to the demand side is usually restricted to implementation questions. However, between supply and implementation, there is an `awareness phase’, which has been neglected up till now. The level of...

In the past, many countries have witnessed de-diversification waves. In this paper we illustrate that the same phenomenon can be observed in Germany. We discuss different theoretical explanations for the occurrence of de-diversification: the predominant agency theory approach and the less common...

The article contributes to the literature on management dissemination by looking at how management fashions are diffused into and circulated in politics. The ideas of management have been increasingly disseminated into the realm of politics during recent decades. To illustrate how this takes...

The existing literature on Chief Knowledge Officers (CKOs) focuses on individual characteristics and organizational context but fails to convincingly address the issue of process dynamics in terms of effective and ineffective CKO moves and strategies. In order to address this gap we review...

Until now, there has been no theoretical foundation that explains why organizations implement whistle-blowing systems. By understanding whistle-blowing systems as an instrument that is desired by society, the legitimacy theory could be transferred to the whistle-blowing concept. A survey of...

The interest in corporate social responsibility has grown considerably and so is the practice of its reporting. The CSR reporting is an output of sustainability accounting. The aim of this study is to determine the factors of corporate social reporting of the banks in Bosnia & Herzegovina,...