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Recovering the divide : a review of the big data analytics-strategy relationship
Talaoui, Yassine; Kohtamäki, Marko; Ranta, Mikko; … - In: Long range planning : LRP ; international journal of … 56 (2023) 2, pp. 1-40
Persistent link: https://www.econbiz.de/10014282090
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Materializing Strategy and Strategizing Materials: Why Matter Matters
Dameron, Stéphanie; Lê, Jane K.; LeBaron, Curtis - Université Paris-Dauphine (Paris IX) - 2015
interest in materiality for the organizational research, workshops on materiality, and linking of materiality with the strategy …
Persistent link: https://www.econbiz.de/10011124183
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E-textile tooling: New tools-new culture?
Posch, Irene - In: Journal of Innovation and Entrepreneurship 6 (2017) 10, pp. 1-19
Background: The maker movement in recent years has shed light on the blurring boundaries between crafts, creativity, and technology. Tools are a key part of the creation process, shaping both our process of making and the objects we make. They do so through their form and material influence, the...
Persistent link: https://www.econbiz.de/10011990672
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The spillover effect of disclosure rules and materiality thresholds: Evidence from profit warnings issued in Hong Kong market
Wang, Rencheng; Zhang, Yao - In: China Journal of Accounting Research 4 (2011) 1/2, pp. 63-80
Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country. In contrast, other firms only listed in the cross-listed country are only subject to the local regulations. Previous literature has found evidence that cross-listing can improve...
Persistent link: https://www.econbiz.de/10011936915
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Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting
Dewi, Ayu Aryista; Saraswati, Erwin; Rahman, Aulia Fuad; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-22
The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate … using a panel data approach. The regression test showed that the level of materiality, stakeholder engagement, and corporate … dimension found that materiality disclosure has a significant positive effect on the relative quantity disclosure and has no …
Persistent link: https://www.econbiz.de/10014527444
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Corporate social responsibility communication in the ICT sector: Digital issues, greenwashing, and materiality
Famularo, Jordan - In: International Journal of Corporate Social … 8 (2023) 1, pp. 1-25
firms present materiality-a reporting concept associated with fair representation and relevance of information-in their CSR …
Persistent link: https://www.econbiz.de/10014545994
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Materiality in the context of audit: The real expectations gap
Houghton, K; Jubb, C; Kend, M - 2011
Purpose: This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of … materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports … stakeholders in the market for audit services about the issue of "materiality" as this concept is applied in auditing. The …
Persistent link: https://www.econbiz.de/10009481592
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Akteur-Netzwerk-Theorie in der Multilokalitätsforschung
Schad, Helmut - In: Multilokale Lebensführungen und räumliche …, (pp. 21-27). 2020
Dieser Beitrag erklärt Multilokalität aus der Perspektive der Akteur-Netzwerk-Theorie (ATN). Denn multilokales Wohnen ist nicht ausschließlich durch eine reine Sicht auf das Individuum erklärbar. Vielmehr spielen hier soziomaterielle Praktiken in Netzwerken eine entscheidende Rolle....
Persistent link: https://www.econbiz.de/10012219943
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Making materiality determinations: A context-based approach
McElroy, Mark W. - 2019
materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and … criteria for analysis must be in each case, recognizing that in principle no two organizations are alike. Materiality … presupposes their relevance. In this paper, we present and advocate for a specific approach for how best to make materiality …
Persistent link: https://www.econbiz.de/10012662264
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Science, technology and the "grand challenge" of ageing : understanding the socio-material constitution of later life
Peine, Alexander; Faulkner, Alex; Jæger, Birgit; … - In: Technological forecasting & social change : an … 93 (2015), pp. 1-9
Persistent link: https://www.econbiz.de/10011389787