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Toward a practice-theoretical view of the situated nature of attention
Nicolini, Davide; Mengis, Jeanne - In: Strategic Organization 22 (2024) 1, pp. 211-234
Persistent link: https://www.econbiz.de/10014632832
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Strategizing as prototyping : a sociomaterial approach to strategic sensemaking in emerging contexts
Huber, Samuel - 2022
Wie verstehen Organisationen Kontexte, welche schlicht noch gar nicht existieren? Diese Dissertation untersucht mit einer Strategy as Practice Perspektive wie strategisches Sensemaking in Bezug auf zukünftige Situationen und entstehende Kontexte stattfinden kann. Während sich die existierende...
Persistent link: https://www.econbiz.de/10013483591
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Continuity through change : navigating temporalities through heirloom rejuvenation
Türe, Meltem; Ger, Güliz - In: Journal of consumer research : JCR ; an … 43 (2016) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10011521902
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Digitalisierung als eigensinnige soziale Praxis
Carstensen, Tanja - In: Arbeit 26 (2017) 1, pp. 87-110
Zusammenfassung Mit der Digitalisierung verändert sich gegenwärtig auch der Arbeitsalltag der Beschäftigten. Allerdings erfolgt die Aneignung der neuen Technologien nicht immer reibungslos. Auf der Grundlage von theoretischen Ansätzen der Science and Technology Studies, der Information...
Persistent link: https://www.econbiz.de/10014586519
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Opportunities and Challenges in Commissioning Materiality-Driven Sustainability Reporting Towards the SDGs: The Case of Cadeler A/S
Weicht, Darian Nestor - In: Junior Management Science (JUMS) 7 (2022) 3, pp. 690-730
emphasized materiality principle. Group-based Fuzzy AHP and Textual Analysis aim to excavate and assess senior managers' and …
Persistent link: https://www.econbiz.de/10014528927
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Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective
DeZoort, F. Todd; Hermanson, Dana R.; Houston, Richard W. - 2003
This study reports the results of an experiment that investigates the effects of financial-report timing, EPS proximity to analyst forecast, and external auditor argument consistency on audit committee members' support for a proposed audit adjustment. We use source credibility theory to predict...
Persistent link: https://www.econbiz.de/10009459086
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Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments
DeZoort, F. Todd; Hermanson, Dana R.; Houston, Richard W. - 2008
This study examines differences in audit committee member judgments before the Sarbanes-Oxley Act ("pre-SOX") versus after the act was passed ("post- SOX") as well as audit committee member perceptions of the effects of SOX. Based on experimental materials administered to 372 public company...
Persistent link: https://www.econbiz.de/10009459087
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Investigating the Relationship between IT and Organizations: A Research Trilogy
Raymond, Benoit - 2010
The overall objective of this dissertation is to contribute to knowledge and theory about the influence of information technology (IT) on organizations and their members. This dissertation is composed of three related studies, each examining different aspects of the relationship between IT and...
Persistent link: https://www.econbiz.de/10009463400
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Material dependencies: hidden underpinnings of sustainability transitions
Van Assche, Kristof; Duineveld, Martijn; Beunen, Raoul; … - In: Journal of Environmental Policy & Planning 24 (2022) 3, pp. 281-296
This paper presents a framework for analysing the different ways in which materiality impacts environmental policy and … governance. It draws on notions from the wider literature on materiality and integrates relevant insights into a theory on policy … analysing the different ways in which materiality structures the evolution of governance systems. The paper ends with some …
Persistent link: https://www.econbiz.de/10013198805
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Isa 701 and materiality disclosure as methods to minimize the audit expectation gap
Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-20
the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the … from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap …
Persistent link: https://www.econbiz.de/10012611222