Showing 1 - 10 of 200
Persistent link: https://www.econbiz.de/10014586362
Purpose The purpose of this paper is to show that outsourcing can occur as outcome of a separating or pooling perfect Bayesian equilibrium although it is not profitable under complete information. Therefore, asymmetric information can itself be a reason for outsourcing....
Persistent link: https://www.econbiz.de/10014758996
Purpose – The purpose of this paper is to examine the possibility of using non‐income indicators and the self‐organizing map (SOM) approach as an alternative analytical tool to map countries' welfare status. Design/methodology/approach – Using data from 27 countries of the East...
Persistent link: https://www.econbiz.de/10014805791
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
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
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
) 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
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
Purpose – This paper aims to investigate the link between two knowledge areas that have not been previously linked conceptually: stakeholder management and corporate culture. Focussing on the UK construction industry, the research study demonstrates mutual dependency of each of these areas on...
Persistent link: https://www.econbiz.de/10014677725
The literature related to benchmarking practices and theory was reviewed from 1986 to 2000. The earlier stages of …
Persistent link: https://www.econbiz.de/10014683180