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Accounting conservatism : a study of market-level and firm-level : explanatory factors

Xu, Jingjing; Lu, Changjiang - In: China journal of accounting research : CJAR 1 (2008), pp. 11-29

This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the driver. We predict and observe that while both levels...

Persistent link: https://www.econbiz.de/10011823377

The Ethics of Tax Evasion : A Survey of Accounting, Business and Economics Students in Hong Kong

McGee, Robert W.; Ho, Simon S. M. - 2006

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

Persistent link: https://www.econbiz.de/10014060557

Dynamic Knowledge Integration in Socio-Technical Networks: An Interpretive Study of Intranet Use for Knowledge Integration

Lichtenstein, Sharman; Parker, Craig M.; Hunter, Alexia - In: Journal of Information & Knowledge Management (JIKM) 06 (2007) 02, pp. 91-103

explores how social actors dynamically employ intranets to integrate formal and informal knowledge within evolving socio … illustrate how static intranets can be useful for dynamically integrating knowledge when they are interwoven with other knowledge … knowledge. The findings suggest that businesses should carefully examine how employees integrate intranets with other channels …

Persistent link: https://www.econbiz.de/10005080869

Social Informatics: A New Perspective on Social Research about Information and Communication Technologies

Kling, Rob - In: Prometheus 18 (2000) 3, pp. 245-264

Social informatics is the body of research that examines the design, uses and consequences of information and communication technologies in ways that take into account their interaction with institutional and cultural contexts. This article draws upon some 25 years of systematic, analytical and...

Persistent link: https://www.econbiz.de/10009275768

Strategic intranets: the next big thing?

Denton, Keith - In: Corporate Communications: An International Journal 11 (2006) 1, pp. 5-12

Purpose – The purpose of this paper is to describe the importance the intranet holds for the organization. Design/methodology/approach – Outlines the uses of the intranet, including competitive benchmarking, real‐time feedback, group profiling, and strategy implementation using intranet...

Persistent link: https://www.econbiz.de/10014691625

Intranet editors as corporate gatekeepers and agenda setters

Lehmuskallio, Sari - In: Corporate Communications: An International Journal 13 (2008) 1, pp. 95-111

publishing of internal corporate news through intranets in large multinationals in Finland. Design/methodology/approach – This … examples of how large multinationals convey internal news through intranets. It highlights aspects that may help companies …, researchers, teachers, and students a rare view into the real‐life processes and practices related to communication via intranets …

Persistent link: https://www.econbiz.de/10014691686

Enabling role of an intranet to augment e‐coaching

Averweg, Udo Richard - In: Industrial and Commercial Training 42 (2010) 1, pp. 47-52

‐coaching, the enabling role of technology, and intranet technology and intranets literature is undertaken. It is then argued that by … creative dialogue of e‐coaching in an organisation. Findings – Rather than intranet technology and intranets being simply an …

Persistent link: https://www.econbiz.de/10014755465

Workplace reformation, active ba and knowledge creation

Senoo, Dai; Magnier‐Watanabe, Remy; Salmador, María P. - In: European Journal of Innovation Management 10 (2007) 3, pp. 296-315

Purpose – The purpose of this paper is to propose propose a practical framework for the design and measure of active ba and assess whether workplace reformation initiatives actively contribute to promoting knowledge creation by activating ba . Design/methodology/approach – The workplace...

Persistent link: https://www.econbiz.de/10014721142

Guerrilla tactics in information dissemination: developing a Web‐based resource for NHS managers

Bell, Lucy - In: Aslib Proceedings 54 (2002) 3, pp. 158-165

intranets in different sectors. The conclusions drawn from these conversations are that the resource requires: creative and yet …

Persistent link: https://www.econbiz.de/10014671334

Pupil use of a school intranet's library pages

Shenton, Andrew K.; Johnson, Andrew - In: Aslib Proceedings 59 (2007) 6, pp. 512-527

Purpose – The purpose of this paper is to investigate pupil use of a newly‐created section of a school intranet established to promote greater interest in the organisation's library. Design/methodology/approach – In October 2006, data collected over a two‐week period via Microsoft...

Persistent link: https://www.econbiz.de/10014671538