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This report identifies some of the factors complicating the debate on role of the company in society. It focuses particularly on the changing models of ownership and differing time horizons and on how these have interacted in some ases to produce undesirable consequences.
Persistent link: https://www.econbiz.de/10009421314
In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The...
Persistent link: https://www.econbiz.de/10009421492
ce jour sur la nécessité de former les managers. Nous nous demandons comment ces formations émergentes peuvent contribuer … à améliorer la prévention des RPS en faisant des managers des « acteurs de santé » (Lachmann et al., 2010). Sur la base … managers dans le contexte francophone de prévention des RPS. Deux grands types émergent de cette recherche : les formations de …
Persistent link: https://www.econbiz.de/10009493403
customer segments should be contacted with the offering. This paper examines the effectiveness of managers' decisions related …
Persistent link: https://www.econbiz.de/10009209202
administered to managers of listed electronics companies in Taiwan. A moderated multiple regression model containing a product term …
Persistent link: https://www.econbiz.de/10010592177
with use of non-financial information. Further analysis on types of non-financial information used by managers who adopt …. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements. …
Persistent link: https://www.econbiz.de/10010592182
managers in Australia and New Zealand. Findings – A review of the literature has resulted in an original distillation of 18 …
Persistent link: https://www.econbiz.de/10010595575
The forces pushing management researchers inexorably closer to the managers they study are strong, strengthening and … researchers is not rigorous, not sensible, and not useful, even to the managers it is supposed to serve. While it is probably … impractical to suggest that management researchers keep their distance from managers, they may have something of value to learn …
Persistent link: https://www.econbiz.de/10009275774
Purpose – The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides for the...
Persistent link: https://www.econbiz.de/10009318062
Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...
Persistent link: https://www.econbiz.de/10009318113