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Gender and Attitude Toward the Ethics of Tax Evasion : A Comparison of European and Asian Views

Wei, Wei; McGee, Robert W. - 2016

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...

Persistent link: https://www.econbiz.de/10014035172

Quand la comptabilité colonise l'économie et la société

Pezet, Anne; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2009

Nous commencerons, dans une première partie, par décrire ce champ de recherche, encore mal connu en France. Nous tenterons de le saisir sous ses aspects institutionnels, d'en dresser une cartographie (que nous espérons discutable) et d'en mesurer les apports à l'étranger et en France. Dans...

Persistent link: https://www.econbiz.de/10011073029

Stewardship behavior and creativity

Kuppelwieser, Volker G. - In: Management revue : socio-economic studies 22 (2011) 3, pp. 274-295

Despite the importance and popularity of the stewardship concept in the current management literature, antecedents and the role of the surrounding framework of stewardship remains poorly understood. Similarly, relatively little is known about the outcomes of stewardship. In this study I set out...

Persistent link: https://www.econbiz.de/10009770025

Family constitution to manage family firms' agency conflicts

Rodriguez-Garcia, Pablo; Menéndez Requejo, Susana - In: Business research quarterly : BRQ 26 (2023) 2, pp. 150-166

This research examines the effectiveness of Family Constitution or Family Protocol agreements in mitigating each type of agency conflict in family firms. We performed a qualitative analysis, through a case study, and found that the succession process is the main driver for implementing this...

Persistent link: https://www.econbiz.de/10014281542

CSR portfolio complexity and firm performance : assessing the moderating effects of slack resources

Turner, Kyle; Lee, Joohun - In: International journal of sustainable entrepreneurship … 7 (2022) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10014302955

A Participatory Stakeholder Process for Evaluating Sustainable Energy Transition Scenarios

Höfer, Tim - 2019

scenario evaluations show that the opinions of the stakeholders towards a sustainable energy transition differ largely, we are … able to derive three main strands of opinions among the considered stakeholders. For this, we apply a clustering technique … to identify and bundle the stakeholders into three groups. This bundling of stakeholder interests enables the …

Persistent link: https://www.econbiz.de/10012857943

Stakeholder scorecard versus balanced scorecard

Wolf, Cornelia; Körnert, Jan - 2004

Mit ihren vier Perspektiven - finanzielle Perspektive, Kundenperspektive, interne Prozeßperspektive sowie Lern- und Entwicklungsperspektive - informiert die Balanced Scorecard in einem ausgewogenen Bild über die aktuelle Zielerreichung und die zukünftigen Erfolgsmöglichkeiten eines...

Persistent link: https://www.econbiz.de/10010300288

Theoretisch-konzeptionelle Grundlagen zur Balanced Scorecard

Körnert, Jan; Wolf, Cornelia - 2006

Die theoretisch-konzeptionelle Würdigung der Balanced Scorecard steht trotz ihres Siegeszu-ges in der Praxis noch immer in den Anfängen. Der vorliegende Beitrag stellt das Shareholder Value-Konzept, das Stakeholder-Konzept und die Systemtheorie als theoretisch-konzeptionel-len Bezugsrahmen...

Persistent link: https://www.econbiz.de/10010300292

The influence of the trade-off between profitability and future increases in sales on cost stickiness

Argilés-Bosch, Josep Maria; García-Blandón, Josep; … - In: Estudios de Economía 44 (2017) 1, pp. 81-104

This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term consequences and keep slack resources which allow building...

Persistent link: https://www.econbiz.de/10011985522

Methodological Aspects of Development and Implementation of Management Policy at Industrial Enterprises

Skorobogatova, Natalia - In: CES Working Papers 9 (2017) 1, pp. 58-77

The article examines the essence, main principles and objectives of the management policy at the enterprise. Author investigates in the position of management accounting in the enterprise management and structures the levels of management of the economic entity. A conceptual framework of...

Persistent link: https://www.econbiz.de/10012017326