The Chinese government has recently introduced a policy requiring all large Chinese business corporations to transform their corporate cultures with the aim of increasing their competitiveness on the international stage. This paper traces the origins of the policy to the outstanding performance...

There has been scant investigation about workplace spirituality focusing on organizational level. Thus, this paper tries to fulfill this gap by recognizing that organizations have been increasingly forced to address other issues than their traditional concerns. Rather, it suggests that companies...

The construct validity of a 10-item Organizational Culture Scale Focused on Artifacts oriented to measure traditional culture was analyzed under the unidimensionality hypothesis of the scale. Confirmatory factor analysis was conducted to assess the unidimensional structure, which took into...

This article presents a Spanish adaptation of Denison Organizational Culture Survey, a questionnaire designed to evaluate organizational culture. This survey consists of 60 items, grouped in 12 sub-scales, which identify 4 cultural dimensions. These dimensions have been widely study and their...

This paper seeks to draw the current picture of accounting transparency, the obstacles to achieving it, and the way forward for developing countries in general, and Bangladesh in particular. Interviews of preparers, users and standard setters in Bangladesh comprise the main source of data for...

Drawing on the literature on organizational psychology, this paper discusses the potential of studying corporate culture and organizational behaviour for financial supervision. First, we discuss how corporate culture is often linked to long-term firm performance. From that perspective, factoring...

The question is the links between leadership and corporate social responsibility. Can some types of leadership improve some type of social responsibility? Are moral leadership and ethical leadership one solution? Today, in the international economic context, it is important to think about the...

Companies desiring to keep and improve their competitive advantage must be flexible enough to undergo change when needed. Meaningful change requires the ability to learn from their own as well as from others' experience. But learning is not easy, and there are many factors that may prevent it to...

The application of corporate social responsibility (CSR) is becoming in the international business context a source of competitive advantages, especially taking into account the current economic crisis and the prevalence of socio-economic business models in Europe. In order to prove their CSR...