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1.
We present a longitudinal qualitative case study to elaborate on how a social venture forms reference points for social performance. Although organizations increasingly use various social performance targets to direct their operations, the scholarly knowledge on social performance reference points remains limited. We make use of the prior accounting literature and draw on the idea of compromising accounts to discuss how provisional and performative metrics can have a significant role in how organizations develop new ways to evaluate their social performance. Given that the social performance reference point criteria are ambiguous and the corresponding referents malleable, performative accounts are helpful as they can intervene in the organizational life by making particular things visible, providing space for interpretations, and facilitating discussion, thus creating temporary settlements and enabling opportunities for productive compromises between different organizational groups and evaluative principles. The recursive feedback loops between reference point referents, criteria and accounting artefacts help the organization to make sense of its own social performance and interpret the associated performance feedback, and thereby provide ground for organizational decisions on further action. Moreover, we discuss how imperfect accounts can be useful for social businesses in their pursuit of developing their activities and achieving social impact. 相似文献
2.
Aaron H. Anglin Jeremy C. Short Will Drover Regan M. Stevenson Aaron F. McKenny Thomas H. Allison 《Journal of Business Venturing》2018,33(4):470-492
We extend the entrepreneurship literature to include positive psychological capital — an individual or organization's level of psychological resources consisting of hope, optimism, resilience, and confidence — as a salient signal in crowdfunding. We draw from the costless signaling literature to argue that positive psychological capital language usage enhances crowdfunding performance. We examine 1726 crowdfunding campaigns from Kickstarter, finding that entrepreneurs conveying positive psychological capital experience superior fundraising performance. Human capital moderates this relationship while social capital does not, suggesting that costly signals may, at times, enhance the influence of costless signals. Post hoc analyses suggest findings generalize across crowdfunding types, but not to IPOs. 相似文献
3.
Quality & Quantity - Within-subject designs (WSDs) remain unpopular in psychology. Social psychologists have argued that they create “demand” and “order” effects.... 相似文献
4.
In 2016, German corporations invested 33.5 billion euros in on-the-job-trainings. Communication trainings, especially those for executives, play an important part in on-the-job-trainings and adult education. This study examines how basics of communication and media studies are used in the praxis of communication trainings. We ask which theories of interpersonal communication are being used in communication trainings for executives and for what reasons trainers choose specific theories. The answer can help us understand how executives view communication processes and which criteria make a theory praticable in the eyes of practitioners.First, we define communication trainings as part of on-the-job training and give an overview of research regarding the use of theories in trainings. Research shows that theories play an important role in communication trainings, but that the trainings lack theoretical depths and complexity. The existing research stems mostly from linguistics; the perspective of communication and media studies is missing. In addition, none of the existing studies considers criteria for a practicable theory.In a second step, the canon of theories of interpersonal communication in communication and media studies is identified via a content analysis of seven textbooks and encyclopedias. Overall, these books present 38 theories of interpersonal communication, but only eight theories are presented in three or more books. These eight theories, among them Symbolic Interactionism (Mead), the Theory of Social Systems (Luhmann) and the Four-Ears-Model (Schulz von Thun), build the canon of theories of interpersonal communication in this study.This canon is the basis for the main part of our study. Sixteen communication trainers were interviewed, using the method of qualitative expert interview. The trainers answered questions regarding their professional background, typical courses of training, their goals in trainings, the role of theories in trainings, requirements of the executives being trained and the exchange between colleagues in the occupational field.Results show that trainers use about 15 to 20% of the training time to convey theoretical basics. The Four-Ears-Model by Schulz von Thun dominates the examined trainings. Scientists regard this communication-psychological model as being rather popular scientific. Still, every interviewed trainer uses it. This finding shows that most trainers regard communicational misunderstandings as a result of the four-dimensional character of a message (Who is the sender? Why is he talking to me like that? What are the facts about? What shall I do, think, feel based on the message?). The Communication Axioms by Watzlawick are used as the second most common approach.Apart from theories of interpersonal communication, the trainers mentioned several psychological methods and approaches with therapeutic traits, like Transaction Analysis (Berne) or Active Listening (Rogers).The explorative findings suggest that the trainers chose the theories they use—especially the Four-Ears-Model and Communication Axioms—because it is easy to interlock these theories and the praxis of communication trainings, because they are comprehensible and easy to use in examples, and because they show the relativity of communication processes. Moreover, trainers use theories to explain human behavior and the sources for misunderstandings.These criteria alone do not explain the trainers’ theory choices, though. It became clear in the interviews that factors of socialization, like advanced training for the trainers, play a major role in influencing their training content. Trainers teach the theories which they themselves learned in further education programs becoming a trainer, and they barely look out for new and/or alternative theories.We recommend that communication trainers look for other theories in communication and media studies, like the Symbolic Interactionism. This theory complies with the trainers’ criteria for good theories. Communication and media scholars on the other hand should work together with educational institutions and advanced training to improve the transfer of their theories into the praxis of communication trainings. 相似文献
5.
Stephen G. Dimmock William C. Gerken Zoran Ivković Scott J. Weisbenner 《Journal of Financial Economics》2018,127(1):113-135
Differences in accrued gains and investors’ tax-sensitivity induce variation in a capital gains lock-in effect across mutual funds even for the same stock at the same time. Exploiting this variation, we show this effect influences funds’ governance decisions: higher capital gains decrease the likelihood a fund exits prior to contentious votes and increase the likelihood a fund votes against management. Consistent with tax motivation, these findings are concentrated among funds with tax-sensitive investors. Further, high aggregate capital gains across funds holding a stock predict a higher likelihood management loses a vote and a lower likelihood a contentious vote is proposed. 相似文献
6.
Environmental Policy,Sustainable Development,Governance Mechanisms and Environmental Performance 下载免费PDF全文
We investigate the effects of environmental policy (Climate Change Act – CCA), sustainable development frameworks (Global Reporting Initiative – GRI; UN Global Compact – UNGC) and corporate governance (CG) mechanisms on environmental performance (carbon reduction initiatives – CRIs; actual carbon performance – GHG emissions) of UK listed firms. We use the generalized method of moments (GMM) estimation technique to analyse data consisting of 2245 UK firm‐year observations over the 2002–2014 period. First, we find that the CCA has a positive effect on CRIs, and this effect is stronger in better‐governed firms. Second, we find that the GRI‐based framework is positively associated with CRIs. Third, we find that firms with poor CG structures have lower actual carbon performance compared with their better‐governed counterparts. Overall, our evidence suggests that firms can symbolically conform to environmental policy (CCA) and sustainable development frameworks (GRI, UNGC) by engaging in CRIs without necessarily improving actual environmental performance (GHG emissions) substantively. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献
7.
Stefan Kurpjuweit Christoph G. Schmidt Maximilian Klckner Stephan M. Wagner 《Journal of Business Logistics》2021,42(1):46-70
Additive manufacturing (AM) appears to be a particularly attractive use case for blockchain. This research combines inductive in‐depth interviews with the Delphi method to explore what potentials blockchain technology in AM creates, which adoption barriers firms need to overcome, and how supply chains will be affected by the integration of these two potentially disruptive technologies. The results suggest opportunities that are related to intellectual property (IP) rights management, the monitoring of printed parts throughout their lifecycle, process improvements, and data security. The most important barriers for blockchain adoption in AM are an absence of blockchain‐skilled specialists on the labor market, missing governance mechanisms, and a lack of firm‐internal technical expertise. By addressing important limitations of AM, blockchain is expected to improve the competitiveness of AM in parts’ production, catalyzing the trend toward more decentralized manufacturing resulting in more agile, resilient, and flexible supply chains and reduced logistics costs. Beyond that, blockchain‐based AM platforms are expected to enhance supply chain visibility, drive supply chain digitalization, support supply chain finance, and contribute to the emergence of shared factory systems. 相似文献
8.
State-owned enterprises (SOEs) are commonly associated with undue advantages due to preferential treatment by the state. Simultaneously they are often quoted as handicapped given the notorious state interference, management problems and agency tensions. They used to be regarded as a mainly domestic issue but in the context of globalisation and the fact that states enter treaties with new obligations, SOEs’ performance ceased to be solely a domestic problem, increasingly so as state-owned multinational enterprises (SOMNEs) emerge. This article presents the results of research on Polish SOEs’ outward foreign direct investment (OFDI). It offers an overview of overseas activities of nine major Polish firms with a state stake and aims to contribute to the conceptual literature on foreign investments conducted by SOMNEs. We distinguish between FDI by SOMNEs as specific – privileged (facilitated) or discriminated (hampered) – investments subject to the home country’s state power and the host country’s state perception. 相似文献
9.
10.
In this paper, a structural analysis of hybrid censoring models is presented. This new modularization approach to hybrid censoring models enables a convenient derivation of distributional results. For instance, it allows to derive the exact distribution of the MLEs under an exponential assumption for very complex hybrid scenarios. In order to illustrate the benefit of this idea, we apply it to four new unified progressive hybrid censoring schemes. They are extensions of already proposed unified Type-I/II/III/IV hybrid censoring schemes to progressively Type-II censored data. The resulting analysis shows that the modularization approach provides a powerful, efficient, and elegant tool to study even more complex hybrid censoring models. 相似文献