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Myopic Behavior and Cycles in Aggregate Output. A Note on the Role of Correlated Quantity Adjustments / Myopisches Verhalten und der Konjunkturzyklus. Bemerkungen zur Rolle korrelierter Mengenanpassungen

Witt, Ulrich; Sun, Guang-Zhen - In: Jahrbücher für Nationalökonomie und Statistik 222 (2002) 3, pp. 366-376

zu einer starken Auslastung des Bedienungssystems kommt, ein Aspekt, der in der makroökonomischen Theorie der Voll- und …

Persistent link: https://www.econbiz.de/10014608887

Global responsible intergenerational leadership : The quest of an integration of intergenerational equity in corporate social responsibility (CSR) models

Puaschunder, Julia - In: Annals in Social Responsibility 2 (2016) 1, pp. 113-123

Purpose Global systemic risks of climate change, overindebtedness in the aftermath of the 2008/2009 World Financial Crisis and the need for pension reform in the wake of an aging western world population, currently raise attention for intergenerational fairness. Pressing social dilemmas beyond...

Persistent link: https://www.econbiz.de/10014677434

The changing contours of fairness: using multiple lenses to focus the HRM research agenda

Otaye-Ebede, Lilian; Sparrow, Paul; Wong, Wilson - In: Journal of Organizational Effectiveness: People and … 3 (2016) 1, pp. 70-90

HRM researchers – specifically capability theory, game theory, tournament theory, equity sensitivity theory, theories of …

Persistent link: https://www.econbiz.de/10014892827

Intergenerational equity and social discount rates: what have we learned over recent decades?

Roche, Julian - In: International Journal of Social Economics 43 (2016) 12, pp. 1539-1556

Purpose The purpose of this paper is to examine what the significant contributions to the intergenerational equity and social discount rate (SDR) literature have been over recent decades and presents what policy progress has been made as a result. Design/methodology/approach The approach has...

Persistent link: https://www.econbiz.de/10014807510

Is Green Growth Good for the Poor?

Dercon, Stefan - In: World Bank Research Observer 29 (2014) 2, pp. 163-185

The developing world is experiencing substantial environmental change, and climate change is likely to accelerate these processes in the coming decades. Due to their initial poverty and their relatively high dependence on environmental capital for their livelihoods, the poor are likely to suffer...

Persistent link: https://www.econbiz.de/10015361203

Internal organisational factors influencing corporate social and ethical reporting : Beyond current theorising

Adams, Carol A. - In: Accounting, Auditing & Accountability Journal 15 (2002) 2, pp. 223-250

Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of corporate characteristics (such as size and industry grouping) or general contextual factors (such as the social,...

Persistent link: https://www.econbiz.de/10014640916

A literary theory perspective on accounting : Towards heteroglossic accounting reports

Macintosh, Norman B.; Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 15 (2002) 2, pp. 184-222

This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as … economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes … dominant genres of literary theory – expressive realism, the new criticism, structuralism, and deconstructionism – to …

Persistent link: https://www.econbiz.de/10014640922

Accounting/art and the emancipatory project: some reflections

Gallhofer, Sonja; Haslam, Jim - In: Accounting, Auditing & Accountability Journal 9 (1996) 5, pp. 23-44

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and...

Persistent link: https://www.econbiz.de/10014641569

Strong structuration theory and accounting information: an empirical study

Feeney, Orla; Pierce, Bernard - In: Accounting, Auditing & Accountability Journal 29 (2016) 7, pp. 1152-1176

) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of … actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a … understanding of Stones’ Strong Structuration Theory at both an ontological and methodological level by operationalising Stones …

Persistent link: https://www.econbiz.de/10014642398

The role of identity and image in shaping management accounting change

Taylor, Lynda C.; Scapens, Robert W. - In: Accounting, Auditing & Accountability Journal 29 (2016) 6, pp. 1075-1099

Purpose – The purpose of this paper is to analyse the implementation of a new accounting system in the accounting department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by the identity and image of particular groups in an...

Persistent link: https://www.econbiz.de/10014642626